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انموذج اعادة تصميم وظيفة التدقيق الداخلي باعتماد ادارة المخاطر : دراسة تطبيقية في المديرية العامة لانتاج الطاقة الكهربائية في البصرة == A Model For Redesign Internal Audit Function By Using Risk Management Applied Study In The State Directorate For Electricity Production In Basrah

Author name: عصام يونس عبد الزهرة
Supervisor name: هاشم علي هاشم الموسوي
Specific topic: Accounting
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: The objective of this study is to build a model for redesigning the Internal Audit Function by using Risk Management approach. The internal audit function is identified in this study through using three variables : the first one is the objective of internal auditfunction; the second one is the work plan for internal audit function; and the last one is the internal audit reports. The approach used by this study to redesign internal audit function is a risk management approach. The risk management is very important for every organization in the current environment, because the risk effect the performance of a given organization and its capacity to meet its objectives.The basic hypothesis of the study is “The using of redesign model for internal audit function based on legal and development drivers for internal audit, will increase the capacity of internal audit function in providing the information about organization risk, andhelp in accomplishing the organization objectives and increase the value added of the organization” To proof this hypothesis, this research was divided into four chapters and a conclusion. These chapters are : the methodology of the study and past research; internal audit and risk management; a model for redesigning internal audit function and field study. The main conclusion of this study is the redesigning of the internal audit function will provide valuable information for management to manage risks that prevent activities from meeting their objectives.

تطوير بطاقة العلامات المتوازنة لتقييم اثر تكنولوجيا المعلومات في الاداء الاستراتيجي للشركات : دراسة ميدانية في الشركة العامة لموانئ العراق == Developing Balanced Scorecard For Evaluation The Effect of Information Technology On The Strategic Performance of Company : Field Study At State Company of Iraqi Ports

Author name: عبد الكريم عبد الغني عودة اللايذ
Supervisor name: فاطمة جاسم محمد السعد
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: his study aims to evaluate the effect of information technology on he strategic performance of the companies , showing its importance and strategic role on the activities of the company through one of the modern accounting means which the researcher hypothesised ( using a developed module of Balanced Scorecard of Information Technology that it has a positive effect on the strategic performance) of the business due to the erratic evaluation of information technology as per the traditionalaccounting module merging the need to evaluate information technology and put financial and non - financial measurements as per its requirements.Researcher performed field study for State Company of Iraqi Ports as a pattern of the study, extracting the financial and non - financial measurements. Also, he prepared three questionnaire forms concerned the managers, employees and clients. It is evaluated the strategic performance of the company prior to use information technology and beyond it comparing it with the best performance.The study concluded that the information technology effects positively on all business activities, the strategic role of the accounting and its trend towards the outside of the company such as customer and competitors, measuring the strategic performance as per the proposed module by the balanced scores of one measure and showing the effect of accounting information on the support or modify the company strategy.

تطوير مدخل متكامل لتخصيص التكاليف غير المباشرة في الشركات الصناعية المتعددة المنتجات : دراسة تطبيقية في الشركة العامة للصناعات الجلدية

Author name: عبد الكريم عبد الرحيم علي الربيعي
Supervisor name: هاشم علي هاشم الموسوي
Specific topic: Accounting
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:

اعتماد تقنيات حديثة في نظام ادارة الكلفة لتطوير اعداد الموازنات التشغيلية : دراسة تطبيقية في الشركة العامة للصناعات الصوفية == Depending New Technique For Cost Management To Development Preparation of Operating Balances Practical Study In General Company For Wool Industry

Author name: خلود عاصم وناس
Supervisor name: نصيف جاسم الجبوري
Specific topic: Accounting
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: Many challenges have been surrounding the modern works environment such as competent characteristic، globalize، continuous improvement، information technology and others, which deserve reaction in order to stay within the competencecircle and achieve decisive success. Therefore we must focus the light on the computer future information in which the administrative computer in genera which save these information.As far as the operating balances as an instrument to observe the future , it should work and harmonize with environment situations changes , especially we are living in the technology revolutionary era.The integration of commercial & financial markets is the main motive which pushed towards open competition , that lead to review the technique of cost administration system.therefore a change is made from traditional costs to aimed at costs.The researcher has focused on some new used technology to prepare the employment balances (Activity Based accounting ‘ continuous improvement، aimed at costs، Kaizen costs، reengineering the operation ) , and how comply with in the IRAQI environment.Some believe that there is the ability to continue making the traditional employment balances, but globization of the environment, and abate the influence of local environment changes on the industry, will force us nowadays more than any other times to proceed forward using modern technique, because our relatively small company works today according to world system.There fore the researcher creates the proposed treatment for how develop the preparation of the employment balances according to the modern technique for costs administration system. In order to achieve this study , we divide it to five chapters to cover both sides , theoretical and practical.Chapter one is specialized for displaying of research program and the previous studies through two researches ; first one is dedicated with methodology of the research and the second is dedicated for previous studies.Chapter two is specialized for studying the system of costs administration and its technique , which is focused in both researches on : first is dedicated to study the system of costs administration ; the second is dedicated to study the technologies of the system of costs administration and its methods for achieving the strategy of economy unity. Chapter three; is dealing with the role of the costs administration system in preparing the employment balances through two researches ; first is dealing with the concept ofemployment balances and how prepare them , the second is dealing with the technique of system of the costs administration to prepare the employment balances.Chapter (four); is dedicated to study the actual performance of the wool industry company through two researches ; first research is dedicated to the presentation of the company and its production operations and organizational structure in general, and mechanical carpet victory particularly ; the second research is dedicated for studying the use of some technique of system of the costs administration to prepare employment balances.Chapter (five); is dedicated to display the conclusions and recommendations which were reached according to the practical and theoretical studies.

التحليل النوعي للبيانات في القوائم المالية المنشورة للمصارف التجارية لغرض تقو م الاداء : دراسة تطبيقية في مصرف الشرق الاوسط العراق للاستثمار للسنوات 1998 - 2002 == Qualitative Analysis of The Data In The Published Financial Statements of Commercial Banks For The Purpose of The Evaluation of Performance : An Applied Study of The Iraqi Mideast Bank For Investment (1998 - 2002)

Author name: خالد جبار سوادي محمد الظالمي
Supervisor name: فاضل حنتوش عبد الله المحسن
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: Qualitative analysis of the published financial data is very important to know about the actual performance of the economic unit. Such analysis depends on evaluating the type of policies ,principles and techniques of the accountancy that are employed toprepare the financial data so as to extract the financial indicators that measure performance.This study aims at displaying the contents of the published financial statements and the criticism directed to them. Then , the study tackles the concept of qualitative analysis of the published financial data. It also shows the techniques and the indicators that can be relied on for the process of analysis. Techniques of qualitative analysis are used to reveal the actual performance of the bank under study after making some substantial modifications on the numbers in the account books.The case sample chosen in this study is the Iraqi Mideast Bank for lnvestment because it is a pioneer domestic bank in Iraq.The study arrived at some conclusions ; amongst which is that the published financial statements are considered as an important and principal source of information though they have some defects that limit employing them in the qualitative analysis. Also , it isnecessary to carry out a qualitative analysis of the published financial data for the bank under study here , so as to clarify the principles , the techniques and policies of accountancy that the bank utilized to prepare its financial statements , and to show the degreeof risks surrounding its assets.The study presents somerecommendations that can help the bank measur its actual performance.

تقويم النظام المحاسبي الموحد في ضوء نظرية المحاسبة والمعايير المحاسبية العراقية الدولية == The Evaluation of Unified Accounting System In The Light of Accounting Theory And International And Iraqi Accounting Standards

Author name: حيدر عبد الحسين حميد المستوفي
Supervisor name: ماهر موسى العبيدي
Specific topic: Accounting
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: The accounting uniformity concept is not coming from nothing, but it emerges due to requirements resulted by certain conditions and justifications associated with human development movement in economical and social environment. In fact, several professionalorganizations, which have the right to develop accounting, have issued obligated accounting standards. Also, the Arab league and Arabic organization for administrative sciences have adopted trends put unified Arabic proofs for accounting administrative andeconomical systems, in addition, the issue of several of unified accounting systems in some of Arabic and foreign countries.Moreover, United Nations adopted schedules and indications of the national accounts for all countries in the world, {recommendationsand integrated patterns}.The accounting system is considered as a copy of accounting integration pictures because it is determining perfectly and typically all aspects of accounting applications, starting from accounts guide and finishing with preparation of final accounts lists.Iraq is considered one of the countries, which is followed the way of central planning of the economy. This is necessitated the adoption of unified accounting system in order to ensure that the economical unites are followed unified bases in methods of treatingthe presentation and classification of accounting data and ))b(( information. So they will provide a wide fundamental of data and information which serve various needs of the economical unites. Also they provide the economical planning establishments according to their need of data and information through joining the accounts of economical unites with national accounts.The international impacts into the accounting are becoming today direct international challenge to the accountants in most countries of the world. Therefore, a set of international accounting researches appeared which aimed to face the internationalenvironmental changes in all aspects. For this reason, the international accounting is found as accounting field that makes comparisons and classifications for the accounting systems and for the applications at international level. It is also issued a set ofresearches, which help to organize and control international businesses, beside its publication to a group of accounting standards which could be applied internationally as an aim to coordinate the accounting and then unified them internationally.The existence of international accounting rules and standards does not also neglect the importance and necessity of finding and doing national accounting standards, because of the accounting environment difference which is a result of differences ofeconomical, social, political and legislative systems in the different countries. The finding and presenting local accounting standards do not mean necessarily the interaction with international and regional accounting standards but the reality insisted to be both accounting ))c(( standards together into entire completed frame. Accordingly, it is essentially to spend more efforts to take the core transactions which are working to narrow the gaps between world’s countries, and to limit the variety and the differences in accounting standards, methods, and applications within those countries. For raising up the real situation of accounting practices have been used in Iraq as one of the developing countries, also at the same time it is aiming to achieve more progress and luxury. Thisstudy is done to make practical and scientific evaluation for the unified accounting system and to show to which extent this system has been participated in performing the needs of various parties utilized from the information. This evaluation will be done in light of accounting frames and international Iraqi accounting. Thus, to achieve this purpose, the study is divided into five chapters. The first one presents the based methodology and previous studies in two researches. The second chapter is the entry to main subject through its presentation of the accounting uniformity.it has three researches too, the first one is about the experiment of the accounting integration at international level. The second research is on the characteristics and principles of unified accounting system. The third one deals with the coordination of international accounting standards at international level.The third chapter is dealing with the study of the adjustment of the unified accounting system with theoretical frame of the accounting and with international and Iraqi accounting standards.This chapter has also three researches. The first one is about the adjustment of unified accounting system with the theoretical frame of the accounting. The second research is on the experiment of Iraq in making the accounting rules and standards and how these are adjusted with international accounting standards. The third research is on the adjustment of unified accounting system with international accounting standards.The fourth chapter discusses the practical side of evaluating the integrated accounting system in light of accounting theory and international and Iraqi accounting standards by practical study to the academic and professional application, and then analyzing theanswers of the questionnaires with output analysis. This chapter has three researches too. The first one is on the evaluation of adjustment of accounting system in light of the accounting theory.The second is dealing with the evaluation of the unified accounting system in light of Iraqi accounting rules and standards. The third research is discussing the adjustment of unified accounting system in light of the international accounting.The study is ended with the fifth chapter, which is concentrated on demonstrating the important conclusions that the study reached. Thereby the important recommendations and suggestions to which the study reached in order to participate in developing the accounting in Iraq so that it could be in its expected real role.

مدى اعتماد المصارف العراقية الخاصة لمتطلبات محاسبة الادوات المالية في ضوء معايير المحاسبة الدولية == How Dependent of Iraqi Private Banks To The Requirements of Financial Instruments Accounting In Light of The International Accounting Standards

Author name: جاسم دويج دعير العبودي
Supervisor name: عبد المهدي عباس محمد
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: This study aim to identify the extent of the adoption of Iraqi private banks of accounting financial instruments according to International Accounting standards No(39), No (32) and International Financial Reporting standard No(7), also the study aim at identifying of adequacy of the Requirements of this Standards of Iraqi private banks ,In addition the study aim at identifying of the Impediments and reasons that stand in the way of the overall compulsory Requirements of those standards of (IPB). In order to achieve the aims of the study ,using published literatures the accounting financial Instruments ,also using the annual Reporting of(IPB) to know the extent of the adoption of these banks of Requirements of (IAS) rather for ,in addition the researcherhas investigated other data by a designed questionnaire that was according to requirements of (IAS,39,32) , (IFRS 7) , previous studying and theoretical of the study. By studying the case of Iraqi Middle East Investment Bank and with using certain statistical techniques , (SPSS, 14) program so certain analysis and results were obtained the Important results showed that Iraqi private banks didn’t extent on requirement (IAS),in addition for the is adequacy of accounting financial instruments ,but there are most important reasons of not overall application for this standards which are ; shortage in qualified accountants and there are not laws obligating of application financial instrumentsstandards. According to the study which has recommended that holding seminars and sessions to identify of the importance of international accounting standards and take advantage from the experiments of countries that have applied those standards. Also the study asrecommended giving the private sector amore significant role in deciding the standards that suit them in all stage of development revision and implementation of those standards.

استخدام مدخل الخصائص التقنية لمعلومات المحاسبة الادارية في صياغة وتنفيذ استراتيجيات المزايا التنافسية : دراسة تطبيقية في شركة الهلال الصناعية - مساهمة مختلطة == Using Technical Attributes Approach For Management Accounting Information In Formulating And Executing Strategies Competitive Advantages Applied Study In Al - Hilal Industrial Company

Author name: جابر حسين علي جابر
Supervisor name: هاشم علي هاشم الموسوي
Specific topic: Accounting
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: Accompanied by application a traditional Techniques of management accounting a lot of criticisms that it has not kept pace with developments and changes in the business environment and are thus unable to meet the requirements of administration inachieving competitive strategies of the organization, This had the effect of weakening the competitive position of the organizations has therefore required change in the information systems in general. The focus was more on management accountinginformation for their technical characteristics of (Relevance in the process of decision making and to respond to the requirements of understanding and recognition processes).Accordingly, the study was aimed at achieving the following : - 1 - Diagnosing deficiencies in traditional management accounting techniques applied in the sample study in response to the requirements of contemporary competitive environment, and to the competitive strategies (reduce the cost, improve quality, just - in - time delivery) 2 - Solve deficiencies in traditional management accounting techniques applied in the sample study by using technical characteristics approach for management accounting information.This study conclude the importance of management accounting information in formulating and executing competitive strategy and the importance of adapting the competitive strategy (reduce the cost, improve quality, just - intime delivery) as one package in sample study besides concentrated on delivery in a time strategy in watercondation factory and reduce cost strategy in Electrodes factory and adapting improve quality strategy in Cover factory

توزيع الارباح وسلامة راس المال على وفق المنظور الفقهي الاسلامي : دراسة حالة في المصرف العراقي الاسلامي - نموذج مقترح

Author name: ايمان سعيد عيدي
Supervisor name: مكي عبد الكريم عبد الواحد
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: This instruction is discuss how division the profits in the islamic bank activities in perservation understood in money capital , and which represented the application student for accounting bases according to the isIamic phiIoIogy , and this the student is includedfive sections as below : 1. first section : include the research procedure.2. second section : discuss the thought developed for accounts ,account concepts , objectives , account , information - character isties properties and system out puts , and deals with the difinitionand discussion in the assumrtions , principles , determinates.3. third section : deals with the acount develope in islamic thought and discussion the assumptions , principle and determinates from the islamic philology.4. fourth section : deals with the account application in islamic iraq bank with suggested sample.5. fifth section : conclusion and advices

اعتماد محاسبة الانتاجية وفائض الانتاجية مدخلا متكاملا لقياس التغيرات في الارباح لغرض تقييم اداء الشركات الصناعية : دراسة تطبيقية في الشركة العامة للصناعات البتروكيميائية == Dependency of Productivity Accounting And Productivity Surplus As Integrated Approach To Measure The Changes In Profits To Evaluate The Performance of Industrial Companies Applied Study On The State Company For Petrochemical Industry

Author name: اياد شاكر سلطان
Supervisor name: هاشم علي هاشم الموسوي
Specific topic: Accounting
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:

مدى تاثير الخصائص النوعية للمعلومات المحاسبية بالقوة التنظيمية : دراسة تطبيقية في مديريات انتاج ونقل وتوزيع الكهرباء في البصرة == Extent Impact Qualities of Accounting Information System By Organizational Power

Author name: اشرف عبد ربه احمد
Supervisor name: عبد المهدي عباس محمد
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: This study aims at revealing the relation of the organizational power to the qualities of output in the accounting information system in units and sections of administrative level in three companies belonging to the Directorate of Electricity of the southern area of Iraq in the city of Basrah. The study depended on building a model to analyze and identify the relation between the independent variable (organizational power) and its main independent variables (power of formation , power of experience and power of status) on one hand and the dependant variable (qualities of the output of the accounting information system ) and its main variables (trust and feasibility) on the other hand.The study is based on one main hypothesis branching on other six assumptions. The researcher uses the descriptions. Approach in the theoretical part of the study and the statistical one in the application. A controlled and standardized questionnaire is developed for the purpose of application in the study.The study arrived at the conclusion that there is a significant relation between the organizational power and the qualities of the output of the accounting information system.All these correlative relations between the elements of the independent variable (the organizational power) and the elements of the associated variable (qualities of the output of the Accounting information systems) are positive andsignificant. The study also presented some suggestions and recommendations ; amongst them emphasizing the importance of the sources of the organizational power and the role this power plays on affecting the qualities of the output of accounting information systems and that will lead to adopting scientific methods to promote and develop qualities of the accounting information system.

تكامل نظامي محاسبة المسؤولية والتكاليف على اساس الانشطة لاغراض الرقابة وتقييم الاداء : دراسة تطبيقية في معمل الالبسة الرجالية الجاهزة في محافظة النجف == The Systems Integration Responsibility Accounting And Activity Based Costing For Control And Performance Evaluation An Empirical Study In The Men's Clothes : Najaf Clothing Factory

Author name: مروة محمد حسن جاسم العارضي
Supervisor name: عبد الكريم عبد الرحيم علي الربيعي
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: The research aims to application of responsibility accounting system and the role its play in monitoring and the performance evaluating of responsibility centers, as well as the role played by the (ABC) in determining the costs of activities, and products

تاثير تكاليف عقود التراخيص النفطية على القوائم المالية لشركة نفط الجنوب في ضوء المعايير الدولية الخاصة بصناعة النفط : دراسة تطبيقية في شركة نفط الجنوب == The Effect of Petroleum Costs To License Contracts on Financial Statements In South Oil Company Under International Standards That Are Relating To Oil Industry

Author name: فراس قاسم مجيد التميمي
Supervisor name: فاطمة جاسم محمد السعد
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: ركزت هذه الدراسة على كيفية التعامل مع التكاليف التي تنتج من تنفيذ عقود الخدمة الفنية لجولة التراخيص الاولى , حيث تقدم الشركات الاجنبية المتعاقدة مع شركة نفط الجنوب في هذا المجال قوائم المصاريف (قوائم استرداد الكلف) التي تعكس نشاط التراخيص وتنفيذ العمليات | This study aims at how to deal with costs resulting from the implementation of TSCs for the first licenses round. The companies contracting with South Oil Company (SOC) in this regard provide expense statements (cost recovery statements) to SOC that refle

دور لجان التدقيق في الحد من ممارسات المحاسبة الابداعية : دراسة في عينة من المصارف العراقية الاهلية == Role The Audit Committee In Reducing The Creative Accounting Practices In Private Iraqi Banks

Author name: حنان صالح جبر
Supervisor name: عبد الحسين توفيق شبلي
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: هدفت هذه الدراسة الى التعرف على مدى فاعلية لجنة التدقيق وذلك من خلال بيان تاثير معايير فاعلية لجنة التدقيق(الاستقلالية ,والتاهيل العلمي والخبرة العملية ,وعدد اعضاء اللجنة، وعدد مرات اجتماع اعضاء اللجنة )، بالاضافة الى بيان تاثير مهام لجنة التدقيق(الاشراف | This study aims at identifying the effectiveness of the audit committee, through clarifying the impact of the effectiveness criteria of the audit committee (independence, scientific qualification and practical experience, the committee members’number , an

دراسة امكانية توفر المقومات الاساسية اللازمة لتطبيق نظام تحديد التكلفة على اساس الانشطة (ABC) في المستشفيات الخاصة في العراق : دراسة ميدانية

Author name: ناجي يوسف عبد الله
Supervisor name: هاشم علي هاشم الموسوي
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Basrah
First pages:

اهمية الافصاح عن المعلومات المحاسبية البيئية لتحديد الدخل الخاضع لضريبة الشركات : دراسة تطبيقية == The Importance of Disclouser of Environmental Accounting Information for Determining Taxable Income For Combany

Author name: الهام جعفر الشاوي
Supervisor name: هاشم علي هاشم الموسوي
Specific topic: Accounting
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:

اثر العلاقة بين جودة اداء لجان المراجعة وكفاءة اداء وظيفة التدقيق الداخلي في المصارف العراقية الخاصة == The impact of the relationship between the quality of the performance of audit committees and efficiency the performance of the internal audit function In private Iraqi banks

Author name: هالة ناجي عبد النقدي
Supervisor name: جاسم محمد السعد
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Basrah
First pages:

امكانية استخدام تقنية التكلفة المستهدفة في تخفيض تكاليف الخدمات المصرفية : دراسة تطبيقية في مصرف الشمال للتمويل والاستثمار - البصرة == The use of target costing in cost reduction in banking services An Application study in the North Bank for Finance & Investment - Basra

Author name: زينب جعفر سلمان الهلالي
Supervisor name: هاشم علي هاشم الموسوي
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Basrah
First pages:

مدى امكانية استخدام موازنة البرامج والاداء في المشاريع الاستثمارية للحكومة المحلية في محافظة البصرة == The Possibility of The Use of Budget Programs And Performance In Investment Projects of Local Government In The Province of Basrah

Author name: بهاء الدين فريد ماضي الزاملي
Supervisor name: عبد المهدي عباس محمد
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Basrah
First pages:

متطلبات تحسين اداء التدقيق الداخلي في شركة نفط الجنوب == Requirements for improving the performance of internal audit in the South Oil Company

Author name: غزوان محمد عطية
Supervisor name: عبد الكريم عبد الرحيم علي الربيعي
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Basrah
First pages:

تقييم اداء المنظمات الفندقية باستخدام بطاقة العلامات المتوازنة : دراسة تطبيقية في عينة من الفنادق المسجلة في سوق العراق للاوراق المالية == Performance Evaluation of Hotels Organizations by Using Balanced Scorecard (An Empirical Study in the sample of hotels that registered in Iraq Stock Excha

Author name: علي فاضل جابر
Supervisor name: هاشم علي هاشم الموسوي
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Basrah
First pages:

الاتجاه الشرطي في المحاسبة الادارية واداء البحث والتطوير في الجامعات العراقية == Contingency Approach in Management Accounting and the Performance of Research and Development (R&D) in Universities of Iraq (Basrah and Baghdad as a Model)

Author name: سهيل عبد الله ناصر التميمي
Supervisor name: عبد الخالق ياسين زاير جاسم البدران
Specific topic: Accounting
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:

العلاقة بين مؤشرات الاداء المالي والمخاطرة النظامية : دراسة تطبيقية في سوق العراق للاوراق المالية == The Relationship Between Financial Performance Indicators and Systematic Risk : Applied study in Iraqi Stock Exchange

Author name: علي ماجد هادي
Supervisor name: علاء عبد الحسين صالح الساعدي
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Basrah
First pages:

معايير المحاسبة الحكومية في الاسلام : محاولة لتصديق معايير المحاسبة الحكومية المعاصرة وفقا للنظام الاقتصادي الاسلامي == GOVERNMENTAL ACCOUNTING STANDARDS IN ISLAM AN ATTEMPT TO AUTHENTICATION THE CONTEMPORARY GOVERNMENTAL ACCOUNTING STANDARDS ACCORDING TO ISLAMIC ECONOMIC SYSTEM

Author name: امال عبد الحسين
Specific topic: Accounting
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:

اعتماد تحليل سلسلة القيمة مدخل لادارة الكلف الاستراتيجية : دراسة حالة في الشركة العامة لصناعة الاسمدة - المنطقة الجنوبية == Dependence Value Chain Analysis Approach to Strategic Costs Management A case study in The Public Company of Manufacturing Sertilizer/South Region

Author name: خولة شهاب نجم الموسوي
Supervisor name: عبد المهدي عباس محمد
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Basrah
First pages:
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