University location: Baghdad

First pages:

الموازنة الراسمالية اداة للمتابعة والرقابة على قرارات الاستثمار

Author name: وفاء عبد الامير حسن

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

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

University location: Baghdad

دور المعلومات الكلفوية في تخطيط موازنة الوحدات الحكومية غير الهادفه الى الربح

Author name: وسن طالب حسن

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

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

University location: Baghdad

تكامل تقنيتي تحليل القيمة والهندسة المتزامنة ودوره في تخفيض التكاليف وتحقيق الميزة التنافسية == Integration Techniques of Value Analysis & Concurrent Engineering and its Role in Reducing Costs and Achieving Competitive Advantage

Author name: علي عبد الحسين هاني الزاملي

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:

الموازنات التقديرية كاداة للتخطيط والرقابة

Author name: وليد طاهر عبد العزيز

General topic: Administration and Economics

Specific topic: Account Monitoring

Degree: Higher Diploma

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

University location: Baghdad

الموازنات التخطيطية وسيلة من وسائل التخطيط والرقابة

Author name: مسعود يوسف

General topic: Administration and Economics

Specific topic: Account Monitoring

Degree: Higher Diploma

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

University location: Baghdad

الرقابه على التكاليف الصناعيه غير المباشره باستخدام تحليل الانحدار المتعدد

Author name: اسماء مهدي حسين الهاشمي

General topic: Administration and Economics

Specific topic: Accounting - Costs

Degree: Master

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

University location: Baghdad

فلسفة التخطيط لعملية التدقيق باستخدام تقنية Pert

Author name: ليث طارق مزهر السعدي

General topic: Administration and Economics

Specific topic: Financial Accounting

Degree: Higher Diploma

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

University location: Baghdad

Key words:

تدقيق الحسابات

مواجهة تحديات تطبيق معيار الايجار IFRS 16 وتاثيره في جودة الابلاغ المالي للوحدات الاقتصادية العراقية == Meet the challenges of applying IFRS 16 and its impact on the quality of financial reporting for Iraqi economic units

Author name: احمد سعد جاري الاسدي

Supervisor name: عامر محمد سلمان الجنابي

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:

Summary:

References:

دور الكلف الملائمة في ترشيد القرارات الادارية : دراسة تطبيقية في شركة الصناعات الخفيفة

Author name: حذام فالح النعيمي

Supervisor name: منذر اسحاق المعتوق

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:

Author name: ناظم حسن عبد السيد

Supervisor name: فاطمة جاسم محمد السعد | مسلم علاوي شبلي

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:

متطلبات تطبيق تقنيات المعلومات والاتصالات ودورها في تعزيز نظامي المعلومات المحاسبي والرقابة الداخلية : دراسة ميدانية على عينة من الوحدات المالية في جامعة بغداد == The Requirements of The Application of Information And Communication Technologies And Their Role In Promoting Auditing Information And Internal Control Systems A Field Study of A Sample of Finance Units In The University of Baghdad

Author name: نادية عبد الجبار محمد الشريدة

Supervisor name: صفاء احمد محمد العاني

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: يمر العالم اليوم بتحولات وتغيرات كبيره وجذرية هامة في مجالات الحياة كافة اذ لم يشهد العالم منذ فجر التاريخ لحظة استقرار دائمة وهو في تطور مستمر، ان اهم مايميز هذه المرحلة هو ان التغيير والتحول يحدث على نطاق عالمي واسع وبسرعة كبيرة، اذ ما يمر العالم بتطور | The world today is undergoing big, radical and important changes in all fields of life as the world did not witness since the dawn of history a moment of permanent stability and is in continual progress. What distinguishes this stage is that the change and transformation occur on a wide global scale and in a high speed. The technical and cognitive development that the world undergoes and its use in contemporary life has a clear and concrete influence on the accounting information and internal control systems. This is what encourages and drives those involved in those two systems to cope with this rapid and tremendous development and to work hardly and continuously in order to climb with a steady pace the ladder of progress and civilization through adaptation and harmony with this new developed environment which will transform our world into an electronic one. Here lies the importance of this research about the use of information technology and its great influence in the development of accounting information and internal control systems especially in the light of the huge progress in the field of software used in the preparation of accounts as well as the emergence of modern auditing programs and the possibility of their use by the governmental institutions working in Iraq. The problem of the research lies in the adoption of most of the Iraqi’s governmental institutions of the manual processing of the data and in their failure to implement the capacities of communication and information technology and not achieving their maximum benefit, a fact which leads to a delay in the performance and achievement of work effectively and efficiently in addition to the increase in costs. Thus, this research has set itself to handle this problem. It consists of six chapters the first of which addresses the research methodology and the previous studies and the second chapter deals with the conceptual entrance to the information and communication technology. The third chapter deals with the conceptual entrance of the automated accounting information system whereas the fourth chapter includes the internal control system in the light of the automated and manual styles to process data. The fifth chapter deals with the analysis of the fieldwork results whereas the sixth chapter deals with the conclusions and recommendations. The research through its chapters aims at highlighting the conceptual framework of communication and information technology indicating the impact of the use of communication and information technology on auditing information and internal control systems in terms of efficiency and effectiveness and indicating the impact of this influence on the aims, procedures, designing and infrastructure of each of these two systems and addressing the benefits and advantages resulting from the use of communication and information technology in general and in the field of accounting information system in particular. The problems and dangers resulting from the use of communication and information security has been clarified, the ways in which they can be specified and overcame and the ways of evaluating internal control system and models for its designing have also been specified. The research has dealt with the theoretical framework of the automated auditing information system, steps of its designing and the factors affecting its designing through surveying the types of communication and information technology which can be used in the fields of auditing information and internal control systems and showing the benefits and characteristics of this use through the use of the descriptive method in the theoretical part and the statistical analysis through the use of (SPSS) system and other statistical methods in the practical part. For this purpose, a questionnaire has been made by a group of professors in the field and distributed to a number of account units in the University of Baghdad.The research has found out that the most prominent features of the use of information and communication technology are : quick and accurate operation of data with the possibility of storing large amounts of data and information and the possibility of transfer and delivery to the beneficiary parties as required and in the appropriate time and in this it supports the decision making process in an appropriate time and through its use the mechanism of action will change in that most operations will be conducted electronically and this will reduce cases of manipulation, fraud and theft and consequently reducing the costs of the unit as a result of the advantages available in the information and communication technology, it can be used in several fields and its use affects the micro - and macroeconomics together and will contribute to increasing productivity and the possibility of doing business with greater efficiency and reducing operation costs as a result of the proper use of the available resources and thus contribute to adding competitive advantage for economic units and participates significantly in the development and expansion of services, business, and increase transparency and reduce the incidence of financial and administrative corruption. The use of information and communication technology will have a positive impact on the ingredients and the methodology of accounting information system as it would shorten the stages of the accounting cycle in that data processing will be a recording of the transactions process that takes place inside the unit. However, the data treatment process through technology will equal the stage of summary and the treatment process includes process classification, sorting operations, modernization and conversation. The process of producing results (reports and financial lists) is equivalent to the presentation of the results, but the difference will be in the speed and accuracy of preparation and the possibility of displaying them through screens or sorting them and then returning them back at any time. The use of ICT in accounting information systems will never eliminate the role of the accountant in that his role will remain active at all stages and he will have a prominent and active role in the process of analysis and carrying out all sorts of studies which precede the designing process because the accountant knows more than other individuals about the details of work inside the unit and he knows more about the needs of parties who benefit from the outputs of accounting information system. In addition, the use of communication and information technology will positively affect the quality of control work through the control styles and procedures used and it will also consolidate the efficiency and effectiveness of internal control system. More and more reliable and accurate information will be provided which supports decision making process and achieving the system objectives with less time and effort with reducing the amount of costs that can be borne by the unit. The research recommended the need to use information and communication technologies of all its kinds in the area of accounting information systems, because its use will increase the efficiency and effectiveness of these systems and consequently will add a competitive value and advantage for the economic unit and the necessity for economic units to develop their accounting information systems through the use of the latest accounting software and training of accountants on using them. The research also recommended the necessity of raising the scientific and practical rehabilitation of accountants in that the future accountant should have technical knowledge of the recent communication and information techniques and that the economic unit should pay a great attention in case of using communication and information technology in the designing, improvement and development of internal control system and making sure that it has features and characteristics which make it an effective one. In addition, a great attention should be given to the choice of accountants and employees in the field of auditing and control depending on their scientific qualifications, experience and practical skills and developing these through their enrollment in continuous specialized training courses in the field of new technology and ways of using it a fact which will positively affect the auditing and control work performance. It is also important to adhere to the standards of accounting, auditing and financial control issued by the international and local professional organizations and updating them according to the latest innovations and in accordance with the surrounding environment.

محاسبة استهلاك الموارد في ظل تدفق القيمة وانعكاسها على الاستغلال الامثل للطاقة == Resource Consumption Accounting In Lighting of Flow Value And Reflection On The Optimal Exploitation of Energy

Author name: ميعاد حميد علي الربيعي

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: تعد الموارد العنصر الرئيس في القطاع الصناعي مما يتطلب استخدام الطرائق التي تحافظ على هذه الموارد واستغلالها الاستغلال الامثل وتوفير معلومات تساعد المدراء على اتخاذ القرارات في الاجلين الطويل والقصير وهذه المعلومات تتطلب القياس الدقيق للتكاليف وتخصيص التكا | The resources the main element in the industrial sector, which requires the use of methods that maintain these resources and optimal utilization and providing information to assist managers in making decisions in the long and short - term and this information requires accurate measurement of the costs and the allocation of untapped costs only on production units to reduce the cost per unit and upload actual costs. From the foregoing Given the importance of energy to measure and identify untapped energy tasked to track the flow of value in the production process cost it has been the goal of research is to identify the shortcomings of the traditional cost systems in the field of idle capacity measurement with an indication of the role of the entrance Accounting consumption of resources in light of the flow of value to measure the untapped energy during the operational process and represented the research sample in one of the industrial units that were equipped with the Iraqi market a product dyes with high quality that surpass the quality of competing products the researcher applying entrance Accounting consumption of resources on the company's data, as well as a range of personal interviews to some of the workers, managers and all disciplines have reached researcher to a number of conclusions the most important one) that the integration between each of the entrance to the accounting resource consumption and system project resources leads to provide appropriate information to make decisions and set up an integrated database covering all aspects of the unit 2) There is a difference between the share of each of the sections productivity sectional service costs between both the user the traditional system by the company and the entrance of accounting resource consumption due to the different methods of distribution between the two where the first depends on the distribution on the amount of output, measured in liters while the second, it depends on the causes of different cost have been identified are to achieve homogeneity in the distribution of costs and in accordance with the amount of consumption of resources 3 ) that the combined costs in accordance with the flow of easy to understand the value by accountants and non - accountants because it is straightforward and serve the internal decision - making can not be used for external purposes because they do not conform with accepted accounting standards generally accepted as out search a set of recommendations perhaps the most notable one) on the economic unit count on more than one basis in the distribution of sectional service costs on sections productivity as the unit's reliance on the quantity produced in the distribution of all costs makes the distribution process is fair, such as distribution of water resources where the share Abanntleight 27% of the water resources costs because it is the only product that requires large amounts of water during production 2) the need to use the entrance accounting resource consumption in all production units because of its features help to reduce the unit costs of producing and identify idle capacity costs and optimal utilization

انعكاس قيد التحفظ في نظرية التعاقدات باتجاه تعزيز جودة الابلاغ المالي المحاسبي باطار محاسبة الاستحقاق == Reflection of Conservatism In The Contracting Theory Towards Enhancing The Quality of Financial Accounting Reporting In Accrual Accounting Rame

Author name: ميسون داود حسين

Supervisor name: سلمان حسين عبد الله الطيار

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: تنشا الوحدة الاقتصادية من سلسة عقود تبرم بينها وبين عدد من الاطراف ذات العلاقة وتتاثر عملية ابرام هذه العقود تاثيرا كبيرا بالارقام المحاسبية الظاهرة في التقارير والقوائم المالية وطالما ان هذه الارقام تتغير بتغير السياسة المحاسبية المتبعة (ومن هذه السياسات | The economic entity establishing on a series of contracts between it and numbers of persons who have relationships and this contracting operations affected by accounting numbers that appeared in financial statements and reports. As long the accounting information changing According to accounting policies , one of these policies that affected is( Accounting conservatism) will reflect on contracting operation. Thus the financial reporting will affected and we spouse the accounting policies working for achieve or enhance financial reporting quality in order to meeting financial reporting users’ needs.For this the goal of this research was to show the role of conservatism In contracting operation and its trace in enhance financial reporting and the research has reached to a set of important conclusions : 1 - Some of accounting policies including conservatism may be achieve or enhance financial reporting for some users.2 - Some accounting policies including conservatism effect on some contracts with economic entity between it and persons in or out economic entity especially that which has connection with net income like incentive contracts or management consumptions. The researcher has reached to a numbers of recommendations 1 - Implement the accounting policies in right way to meet all users’ needs for enhancing financial reporting quality.2 - Monitoring working of economic entities to reduce managers behavior by practicing conservatism like earning management by setting laws and instructions that constraining accounting conservatism.

تاثير ملاءمة قيمة المعلومات المحاسبية في اسعار اسهم الشركات المدرجة في سوق العراق للاوراق المالية == The Effect of Value Relevance of Accounting Information In Stock Prices For Corporations Listed In Iraqi Stock Exchange

Author name: ميثم بدر بعيوي السفان

Supervisor name: لبنى زيد ابراهيم

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: لقد هدف البحث الى تحديد مفهوم ملاءمة قيمة المعلومات المحاسبية وعرض ومناقشة ابرز النماذج الاحصائية المستخدمة في قياس ملاءمة قيمة المعلومات المحاسبية مع تحديد المتغيرات الاساسية في كل انموذج وتحديد اهم العوامل المؤثرة على ملاءمة قيمة المعلومات المحاسبية، | The research aim to identification the concept of value relevance of accounting information and review and discuse the most prominent statistical models that is used in measuring value relevance of accounting information beside identifing the basic variables of each model and determining the most important factors affecting the value relevance of accounting information , and lastly measuring the effect of value relevance of accounting information in stock prices for a sample of economical entities listed in Iraqi Stock Excange. The research applied for a sample from banks listed in One of the main recommendations of the investigator Iraqi Stock Excange consists of 17 Banks for the years 2012 & 2013. Using the price model the research concluded that there is a remarkable fall of the value relevance of accounting information in Iraqi Stock Excange thus because of the decrease in the explanatory power of determination Coefficient R2 for each of the following individually : 1 - The operating earnings per share , 2 - The equity book value per share , 3 - The cash flow pre share , and also in the operating earnings per share and equity book value per share together , and in the cash flow pre share and equity book value per share together in the years 2012 & 2013.The mentioned fall in the value relevance of accounting information is considerd as an indicator of the weakness in the financial reporting level in Iraq , the researcher recommends the following : 1 - shaping the Iraq market for securities of a body or an independent Commission responsible for studying the reality of financial reporting in Iraq to identify weaknesses and raise recommendations to the bodies and institutions responsible for setting standards for study and develop effective solutions, comprising this Committee or Commission membership members of academics and professionalsin the field Accounting professionals as well as professionals in other areas, business investment and Government... And other.2 - Should review the financial reporting system currently in place in Iraq and developed in accordance with the requirements of the new economic order.

Author name: منال عبد الحسين سلطان القصير

Supervisor name: رياض حمزة البكري

General topic: Administration and Economics

Specific topic: Tax Accounting

Degree: Higher Diploma

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

Language: Arabic

University location: Baghdad

First pages:

مداخل تقييم الاصول في ظل تعدد المفاهيم المحاسبية وانعكاساتها على جودة الابلاغ المالي في البيئة العراقية

Author name: مصطفى يونس حميد المثنو

Supervisor name: بشرى فاضل خضير الطائي

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: يؤثر تبني مفاهيم محاسبية Accounting Concepts محددة في عملية الاشتقاق المنطقي للمبادئ المحاسبية ومن ثم صياغة المعايير المحاسبية واجراءات التطبيق والممارسة العملية , التي تنعكس بدورها في تحديد شكل ومضمون الابلاغ الماليFinancial Reporting للوحدات الاقتصادية | The concepts of accounting describes the nature of accounting entities that operate in an economy characterized by private ownership, and affect the adoption of the concepts of specific accounting in the process of logical accounting principles derivation and formulate accounting standards and procedures for application and practice, which is reflected in turn determine the form and content of financial reporting.In the context of the above research aims to determine the relationship between the objectives of financial reporting and the multiplicity of concepts of accounting on the one hand, and between multiple concepts of accounting and valuation assets approaches on the other hand, it is then presented and discussed approaches adopted in the valuation of assets and the statement of its reflects on the quality of financial reporting, and finally define the objectives and concepts of accounting adopted in the Iraqi environment and the statement of its relationship with valuation assets approaches and its reflects on the quality of financial reporting. The research has conclude the need to reconsider the objectives of Iraq's economic entities financial reporting In light of the emerging environmental developments, including economic developments and the consequent re - look at some of the accounting concepts relevant to valuation assets approaches approved under the application of the unified accounting system and flexibility in the application of local accounting rules and standards

Author name: محمد عبد الله ابراهيم العزاوي

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:

تصميم نظام للتكاليف المعيارية في نشاط استخراج النفط الخام والغاز المقترح لشركة نفط الشمال == Standard Cost System For Extraction Desigen Activity of Petroleum & Gas Suggested In North Oil Company

Author name: محمد راضي عبد الكاظم

Supervisor name: جليلة عيدان حليحل الذهبي

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: تتمثل المشكلة الرئيسة لهذا البحث في افتقار الوحدات الاقتصادية العاملة في نشاط استخراج النفط الخام والغاز الى نظام للتكاليف المعيارية لعناصر التكاليف المعيارية المختلفة , مما يضعف دور الادارة في اداء وظائف التخطيط والرقابة وتقويم الاداء. يهدف هذا البحث ال | There are many problems facing the economic entities as a result of its mass production&variation of its products , the matter which had increased the need & importance of cost accounting which is regarded a main tool for the managerial control,which offers the different useful information in the relevant time for the different managerial function.The actual costing system is unable to meet the contemporary management needs by provide it useful data &information to use it in the planning ,control, decision making,and performance evaluation.beside the management desire to measure the actual performance by a predetermined measurement reflect which cost most be exist ,to now any driver which cause increases in the costs as a result of bad use of resources.Standard costing system appear to provide the management with required information to perform its functions by the best use& way before beginning in the production operation.standard costs set and determinedbefore beginning of the production operationand it participating with planning function and so it regarded as significant devices for planning.So this research aims to state a standard cost system for the oil extraction activity by applying it in the north oil company.To achieve the reach aim it had divided in six chapters ,the first had allocated to the research methodical& the previous studied through its two sections. The second chapter had allocated to show a theoretical backgroundfor the accounting information systems & the requirements to apply the standard cost system ,through its three sections.The third chapter had allocated to determine the standard costs for cost elements & its variances through its three sections. The fourth chapter had show to give a view about petroleumindustry & the research sample (north oil company) through its two sections. The fifth chapter had allocated to determine the standard costs for cost elements & its variances for the north oil company through its three sections.Finally the sixth chapter offered the conclusions& the recommendations which the research had reached it in the theoretical and practical study.

تصميم نظام محاسبة التكاليف الالكتروني لشركة الخطوط الجوية العراقية == Design Electronic Cost Accounting System For Iraqi Airways

Author name: محمد تحسين علي مهدي

Supervisor name: حنان صحبت عبد الله

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: استند هذا البحث الى مشكلة حقيقية وواقعية المتمثلة بعدم وجود نظام محاسبة تكاليف في شركة الخطوط الجوية العراقية وبالتالي تكون عملية تسعير الخدمات المتنوعة التي تقدمها الشركة عينة البحث من النقل الجوي والشحن الجوي ووقود الطائرات وخدمات تموين الطائرات ليست | the research Was based to a real and realistically problem of that there are no cost accounting system in Iraqi Airways and therefore be varied services provided by the company's pricing process research sample of air transport and air cargo and aviation fuel and aircraft catering services are not properly especially in the light of new data new companies from entering the competition in the Iraqi aviation industry and therefore does not provide price flexibility in order to compete to get market share, And then research solution this problem through design cost accounting system that covers all the costs incurred by the company in order to provide the design services and also has been the development of this system to an electronic system in order to meet the management requirements of reports and information costs quickly and more accurately in order to help them to make to various resolutions In order for the vast amount of financial data compared to accommodate the rest of the Iraqi companies to the fact that the company's research sample Winning the only company considered to the Iraqi transport ministry , A researcher has found to a lot of conclusions, most notably is there is a clear failure by the company to attend the dates of travel caused by a weakness in the rules of procedure of the company and the lack of proper follow - up to a number of flying hours per aircraft and for each line or airline sector process and therefore lead to a non comparisons between more than a plane to see the differences in hours as well as the lack of company's ability to estimate the cost of air transport service scientifically sound, practical, and thus also affect the travel tickets that are unrealistic pricing process, as well as also the case in the rest of the services offered by the company.

تقويم الاجراءات التدقيقية لمراقبي الحسابات للحد من ظاهرة غسيل الاموال في المصارف التجارية العراقية == Evaluation Audit Procedures For Auditors To Reduce The Phenomenon of Money Laundering In The Iraqi Commercial Banks

Author name: محسن فؤاد محسن

Supervisor name: علي حسين علي الدوغجي

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: نالت ظاهرة غسيل الاموال اهتماما واسعا من مختلف المنظمات الدولية منذ عقود عديدة، لما احدثته هذه الظاهرة من تاثيرات سلبية على الاقتصاد العالمي، نتيجة لتطور وتعدد عملياتها واساليبها في تحويل الاموال غير المشروعة الى اموال تبدو وكانها اموال مشروعة. ان ا | The phenomenon of money laundering gained wide attention from various international organizations since many decades, what caused thisphenomenon of a negative impact on the global economy, as a result ofthe evolution of the multiplicity of operations and methods in the illegal transfer of funds to the funds looks like legitimate funds.The attention of the audit profession like all other sciences to the phenomenon of money laundering stems from the fact that this profession provides reasonable assurance to users of the financial statements are free of manipulation and fraud, such as money laundering operations.The research aims to clarify the theoretical framework of the phenomenon of money laundering defined and stages, methods and clarify the concept of audit and responsibilities of the auditor and the role of quality audit in an interview responsibilities of the auditor as well as an explanation of the criteria for international scrutiny of the relevant theme of money laundering and research aims also to evaluate procedures audit of the auditors in Iraqi commercial banks to reduce money laundering operations, with the suggestion of an audit program to reduce the phenomenon of money laundering in the Iraqi commercial banks.The researcher reached a number of conclusions and recommendations as a contribution in developing the procedures audit to reduce the phenomenon of money laundering in Iraq, whose conclusions search in the activation of the important role of auditors in the form that they can enhance the confidence of users of financial statements to their work, as the researcher recommended relying on international auditing standardsand international efforts to combat money laundering operations when they performed an audit, and find ways that will enable them with the other parties in the fight against money laundering and to get rid of their negative effects on the environment of Iraq

كفاية الاداء الاداري واثره في كفاية نظام الرقابة الداخلية : دراسة تطبيقية في عينة من الوحدات الاقتصادية الحكومية الانتاجية والخدمية == Managerial Performance Efficiency And Their Effect For Internal Control System Efficiency Afield Study For A Sample of Productivity And Services Government Economical Units

Author name: مجبل دواي اسماعيل الساعدي

Supervisor name: ماهر موسى العبيدي

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 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: عادل حسين علي الجنابي

Supervisor name: عباس حميد يحيى التميمي

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: تميز العصر الحديث بظاهرة التغير في مستويات الاسعار بشكل واضح الامر الذي اثار الكثير من التساؤلات من قبل العديد من الكتاب والجمعيات والهيئات العلمية والمهنية المهتمة بالمحاسبة والمستعملين للكشوفات المالية حول مدى جدوى وملائمة المعلومات والبيانات التي تشتمل | The present time has been clearly marked by the phenomenon of prices changes. This situation has provoked the questions on a number of authors, associations, scientific and professional institutions, bodies concerned with accounting, and users of financial statements. These questions are concerned with the feasibility and appropriateness ofthe data included in financial statements and records based on historical cost for economic decisions. Despite the great concern for overcoming the influence of inflation in a number of world countries, inflation seems not to have been given any attention in Iraq. The accountants are preparing the financial statements under the Monetary Unit Stability Assumption without taking into consideration the impact of price level changes on the monetary unit. The income statement accounts containing different items of expenses and revenues. These items are not paid or obtained at one date, because the value of monetary unit is changing from one date to another these accounting are not consistent. Also The statement of financial position contains different items of current and fixed assets, and different items of long - term liabilities and ownership equity, the continuity of applying historical cost principle will make the financial statements misleading, The adoption of financial analyst of these statements will affects the results of the analysis because these ratios do not reflect the true financial situation of economic unity. The study is aiming at stating the effect of changing level of prices on evaluating indicators of financial ratios under historical cost model. The most distinctive conclusions of this study has shown that are substantial differences between accounting numbers of financial statements handled of inflation and those of traditional financial statements prepared based on historical cost, which effect on validity and suitability of accounting information published in financial statements, in addition, financial ratios that appear after and before modifying the statements have shown great differences among those ratios. The study also come out with the recommendations, the most important of them are : 1 - The necessity of preparing financial statement modified with the changes of general level of prices according to one of accounting model and these changes. should be in financial lists according to accounting standards issued.2 - The Taxation authorities should accept the modified statements according to general level of prices changes.3 - Activating Iraq accounting rule No.(8) that is devoted to changing in General price level changes