First pages:

اثر تطبيق حوكمة الشركات في الحد من ممارسات ادارة الارباح بالتطبيق على عينة من الشركات المساهمة المدرجة في سوقي عمان والعراق للاوراق المالية == The Effect of Application of Corporate Governance In Limiting The Practices In Earnings Management An Applied Study Ina Sample of Corporation Listed In Iraq And Amman Securities Exchange

Author name: ليلى ناجي مجيد الفتلاوي

Supervisor name: بشرى نجم عبد الله المشهداني

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: تهدف الدراسة الى بيان اثر تطبيق حوكمة الشركات في الحد من ممارسات ادارة الارباح حيث تلجا بعض الشركات الى ممارسات ادارة الارباح من خلال التدخل في عمليات القياس والافصاح المحاسبي للتاثير في الارقام المحاسبية المقرر عنها مستغلة بذلك المرونة في المعايير المحاس | the thesis aims to show the effect of corporate governance in limiting the practices in earnings management as same companies practice earnings management through the interference in the measuring and accounting disclosure taking into consideration the flexibility in the accounting standards to choose between the methods and policies of the accounting alternatives.The Junes amended sample was used to measure the earnings management. Indications promoted by The China Securities Regulatory Commission (CSRE) were used to measure the level of corporate governance in 42 companies listed in Amman (SE) and 20 companies listed in Iraqi (SE) and from all different economic sectors for the period 2006 - 2009 Conclusions reached 1 - Earnings management differs in the said markets from one sector to another. The Iraqi SE sectors are listed as follows : A) Hotel & tourism sector.B) Banking sector.C) Manufacturing companies.D) Services sector.E) Insurance sector.F) Agricultural sector. G) Investment sector.Where as in Amman SE sectors were listed as follows : A - Manufacturing companies.B - Services sector. C - Insurance sector.D - Banking sector. 2 - There is a positive relation between the variable of percentage of shares owned by top shear and the earnings management in all working economics sectors.3 - There is a negative relation between the posts of board directors and the top executive manager and earnings managing in all working of economic sectors except services sectors.4 - There is a negative relation between variable share percentage owned by top share and earnings management in all economics sectors.5 - There is a negative relation between the variable number of independent (outsiders) members of the board of directors and earnings management in all working economic sectors except the Banking sector in which there is no significant statistical relation.6 - There is a negative relation between the variable share percent owned by two of the top 10 shareholders after the first top holder and the earnings management in all working economic sectors except the insurance sector in which there is no significant statistical relation.7 - There is a negative relation between the foreign investments in the company and the earnings management in all sectors except the Banking and the Insurance sectors in which there is no significant statistical.8 - There is a positive relation between the holding company variable and earnings management in all sectors of working economic sectors except the services sectors in which is no significant statistical relation.9 - There is a positive relation between the variable of what the government owned share in that company and the earnings management is the ( manufacturing companies insurance and banking )sectors whereas the relation was negative in the services sector and in other sectors in general.The researcher recommended that it is vital to Issue laws and legislations concerned with corporate governance and a guide of the obligatory rules to be practiced by the Iraqi companies due to its impact on reducing the earnings management implementations

الافصاح في القوائم المالية للمصارف : دراســة مقارنة للتطبيقات المعمول بها في العراق مع المعيار الدولي رقم 30 == Disclosures In Finanicial Statements For Banks And Similer Financial Instituions In Iraq.Acomparation Study With The International Accounting Standard No.30/Discloures In The Financial Standards Similer Institutions

Author name: فداء عدنان عبيد

Supervisor name: عبد الفتاح امين حسن

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

اثر الانظمة الخبيرة في تحسين المعلومات الكلفوية

Author name: فاطمة زيد سلمان القرة غولي

Supervisor name: نصيف جاسم الجبوري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Author name: عماد عبد الستار سلمان المشكور

Supervisor name: هاشم علي هاشم الموسوي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

التحليل الاستراتيجي للدخل التشغيلي : دراسة تطبيقية في الشركة العامة للصناعات النسيجية - مصنع نسيج الحلة == The Strategic Analysis of Operating Income An Applied Study In The Public Company For The Textile Industries The Textile Factory of Hilla

Author name: علي قاسم حسن العبيدي

Supervisor name: نصيف جاسم الجبوري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: تناول هذا البحث موضوع (التحليل الاستراتيجي للدخل التشغيلي) وقد تم اختيار الشركة العامة للصناعات النسيجية (مصنع نسيج الحلة) عينة للبحث. واهتمت هذه الدراسة بمتغيرين رئيسيين الا وهما (التحليل الاستراتيجي والدخل التشغيلي), واستخدمت الدراسة احدى ادوات التحلي | This study dealt with "the strategic analysis of operating income". The public company of textile industries, "the textile factory of Hilla" was selected as a sample for the research. The study concerned with two main variables, they are : strategic analysis and operating income.The study used one of the total strategic analysis tools, it is "resources analysis method" through analysing the change in the operating income in the years that taken in comparing in three components : growth, price recovery and productivity. To achieve the goal of the research, the study depended upon a hypothesis : "The strategic analysis of operating income leads to supply the appropriate information for the management to make sure of executing its definite strategies".There is a group of aims that this research wanted to achieve, some of them as follows : 1 - Increasing the level of understanding of economic units in this country for the importance of strategies and the role played by them in achieving their goals and mission. 2 - Highlighting the nature of essential role that may be performed by the strategic analysis of operating income in presenting the appropriate information for the management to make sure of executing its definite strategies in advance and to evalute them. The research was ended with some conclusions and recommendations that may contribute in increasing the level of economic units in this country and to help them in achieving their goals in the desired way and correctly

تكاليف الجودة الشاملة وتاثيرها في تقويم الاداء الستراتيجي == Total Quality Costs And Its Effect In The Strategic Performance Evaluation

Author name: علي عبد الحسين هاني الزاملي

Supervisor name: منال جبار سرور السامرائي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: تبنت الدراسة الحالية موضوعا مهما في محاسبة التكاليف والمحاسبة الادارية يدور حول الربـط بـين تكاليف الجودة الشاملة وتقويم الاداء الستراتيجي من خلال استعمال المقاييس المالية وغير الماليـة لهـذه التكاليف في بطاقة العلامات المتوازنة وذلك استجابة لحاجة الوح | The current study adopted a importance subject in costs and managerial account - ting research through connecting between total quality costs and strategic perform - ance evaluation through the financial and nonfinancial measures of this cost in balanced scorecard as a responding for need of economic units to a new indicators and measures for performance concerting with many mutations in modern manu - facturing environment. The suggest of the study that titled (Total Quality Costs and its Effect in The Strategic Performance Evaluation - By implementation in the Light Industries Company / Heaters and Cookers Factory) The methodology of the study is design to identify and analyze the basic problem to researching for brushing aside of total quality costs in Iraqi manufacturing economic units and depended on fina - ncial measures only in performance evaluation, therefore the need of a new indic - ators and measures for performance appeared with mutations in modern manu - facturing environment.The current study aim to discussing knowledge pedestals of total quality costs and strategic performance evaluation as a responding for mutations in economic units environment and projecting light on important sides in this through Study and research in importance of hidden quality costs and adding two perspectives (social environmental and risks perspective) in balanced scorecard for expanding its role in strategic performance evaluation and determine, measure and disclosure of total quality costs (observables and hidden costs) and using financial and nonfinancial of this cost in strategic performance evaluation through balanced scorecard besides this test and analysis the effect of total quality costs in strategic performance eval - uation using fitted statistical styles for this purpose.The study gained its importance from importance of total quality costs and stra - tegic performance evaluation and correlate between there through balanced scor - ecard where the importance of total quality costs assist in setting by useful info - rmation in planning, controlling and performance evaluation until help in conti - nuous improvement, reducing of costs, improvement of quality and rational station process of management decision making. The hypothesis study has tested and analyzed its results for affirming to prac - ticability of total quality costs in setting of financial and nonfinancial measures can be used in strategic performance evaluation through balanced scorecard with six perspectives within modern manufacturing environment. The current study by applying in the Light Industries Company identify Heaters and Cookers Factory. This study reach for determine, measure and disclosure of total quality costs (observables and hidden costs) in this factory, and using the fina - ncial and nonfinancial of this costs in strategic performance evaluation through balanced scorecard with six perspectives. This study boil down some important conclusions and recommendations for identify fact of changeables as a depended in study and actual situated in theoretical and applicatiory study.At last, the current study assist in holding some scientific add - ons in hidden quality costs, social environmental perspective and risks perspective, all one corr - elate between total quality costs and strategic performance evaluation through financial and nonfinancial measures of total quality costs for devotion of this purpose through balanced scorecard with six perspectives, therefore this study presented cognitive contribution and added intellectual value to academic studies regarding of total quality costs and strategic performance evaluation

دور ادارة الجودة الشاملة والتحسين المستمر في تخفيض كلف الفشل == The Use of Total Quality Management And Continuous Improvement In Reducing Failure Costs By A Dissertation Submitted

Author name: علي خلف سلمان الركابي

Supervisor name: منال جبار سرور السامرائي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: اولت الشركات اهتماما متميزا بالجودة كونها احدى عوامل النجاح الرئيسة، واصبح هذا الموضوع موضع اهتمام خاص في الدول الصناعية والدول النامية على حد سواء، وقد اولى الباحثون الاهتمام بهذا الموضوع الذي يرتبط مباشرة برضا الزبون وزيادة المبيعات من جهة وارتفاع كفا | The Companies have given special attention to quality since it is one of the essential factors of success, this topic has been the focus of attention of Industrial countries and the developing countries as well as researchers have paid attention to this subject which is directly related to customer's satisfaction and the growth of sales on one hand, and increasing the production efficiency and reducing the costs on the other. The present study has dealt with various enquires and attempted to present solution through the five theoretical and applicable chapters to reduce the Internal and external failure costs and improving quality of the presented products through using some modern costing techniques. Having completed the conceptual and philosophical framework and reviewed the previous efforts related to this study, the hypothesis of the study has been placed to be tested in Electronic Industries Company - T. V. Factory , in order to identify the use of tools (TQM & CI) in reducing failure costs via the agreement (Concord) in the efforts of Value Chain activities which are represented by : Research & Development , Design , Production , Marketing , Distribution and Customer Service , let alone support activities represented by Quality Control , Procurement and Human resource.To test the study hypothesis and ensure the success of its model, the following has been used : - 1. Analysing primary and support activities in (E.I.C).2. Calculating Total Quality Costs according to ( P.A.F )model, which is represented by prevention , Appraisal and failure costs , and clarifying what internal and Failure costs represent to total quality costs.3. Using tools (TQM & CI) to reduce failure costs.4. Analysing the relation test between the tools of (TQM&CI) through value Chain activities in reducing failure costs by statistical methods represented by Correlation and Regression. Finally, the study has reached some recommendations chief among them is the attention that should be given to the process of Calculating quality costs through applying Special Programme for this purpose and continuous work to reduce failure costs by using the tools of (TQM&CI) through making use Scientific the Procedure of the present study due to what has been presented. he present study represents knowledge Contribution and adds mental value as Compared with the modern previous academic studies in the field of modern Techniques of costing.

Author name: صبيحة برزان فرهود

Supervisor name: اسماعيل خليل اسماعيل

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

تقنيات ادارة الكلفة الستراتيجية ودورها في تنفيذ وتقويم الستراتيجيات الوظيفية في بيئة الاعمال المعاصرة : دراسة تطبيقية في الشركة العامة لصناعة الزيوت النباتيه == Strategic Cost Management Techniques And Its Role In Implementation And Evaluation The Functional Strategies In Contemporary Business Environment

Author name: صباح عبد الوهاب عبد الرزاق النعيمي

Supervisor name: ثائر صبري محمود الغبان

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: The contemporary business environment is surrounded by different challenges and pressures such as globalization , competitive advantage , continuous improvement , information technology etc, These should be taken in consideration if the business wanted to be able to complete with others and to achieve its objectives by attaining a clear success.A strategy, in general, is the plan of the higher management in the long - run, to achieve the results which coincide with the mission of the entities and its goals, this depends on what the management can do as to elements of strength and weaknesses, and how it should do to face the threats and opportunities.Strategy cannot be implemented without a strategic management; because it represents the ideas the management wishes to apply in a strategic approach in the management of economic entities.Strategic management can be on three levels, the level of the whole economic entity, or it can be on the level of each unit of activity, or it can be of the level of each functions level.The application of these strategies this should be coordinated and implemented, it must be noted that the functional strategy is very essential for the success of any secondary system in the economic entity, in order to reach the objectives. To be a successful strategy, the economic entity must take into consideration continuously, the needs of its customers, and to consider the changing of the environment and successful Factors, this is done by the use of certain techniques, vize, cost management which is a term used to describe the practices and action of management to reduce costs and to control it, in order to satisfy the customers. So this study aims at showing the role of cost management strategies techniques in the execution and evaluation of functional strategies through the guidance by strategies approach of cost management system.In order to complete this study, it was divided into six chapters to cover the theoretical and practical sides. The first chapter deals with cost management information and the contemporary business environment.The second chapter is about strategic management and functional strategies.While the third chapter take the study of cost management information and functional strategies.The fourth chapter is confined to the study of the present performance of the company in finance, production and costing.The fifth chapter displays the test of the proposed methodology to apply some cost management techniques to implemented and evaluate functional strategies.The last chapter is related to show the conclusions and recommendation which are arrived at through the theoretical and practical study.This study shows that the use of cost management techniques which helps the economic entity to ensure the basic factors of success, through data concerning external facts, rivals to rivals and customers, in addition to financial and non - financial data which are connected with these factors, in the fields of implementation and evaluating functional strategies, which are related to the success of the entity and reaching its gools and objectives.