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تقويم فاعلية اجهزة التدقيق الداخلي في المستشفيات في ظل المعايير العامة للتدقيق الداخلي : دراسة استطلاعية في بعض المستشفيات الحكومية في محافظة البصرة == Evaluation performance of the internal Auditing Units Under the Public Internal Auditing Standards A study on a sample of Government hospital’s in Basrah city

Author name: بان توفيق نجم
Supervisor name: عبد المهدي عباس محمد
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
First pages:

مدى امكانية استخدام بطاقة الاداء المتوازن لتقييم الاداء في صناعة الاستخراج النفطي : دراسة تطبيقية في شركة نفط البصرة == Using Balanced Scorecard for Performance Evaluation in oil industry An Empirical Study in Basra Oil Company (B.O.C)

Author name: جعفر عباس عبد الله
Supervisor name: عبد الكريم عبد الرحيم علي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
First pages:
Abstract: Most companies rely on traditional methods to evaluate their performance. This does not give a comprehensive view of the performance of the company, which requires the adoption of modern methods in the process of evaluating the strategic performance, including a balanced scorecard, which based on the use of financial and non - financial measures in single framework. The Balanced Scorecard enables the company to assess its performance through four perspectives : the financial perspective, the customer perspective, the internal operations perspective, and the perspective of learning and growth. This research aims to achieve a set of objectives; most important is the application of balanced scorecard to the Basra Petroleum Company for evaluating its performance in order to identify the extent of the possibility of applying the card within the environment of the oil industry. The study relied on the analytical method by relying on the data of Basra Petroleum Company for the years 2010 to 2014 using financial statements, operational budgets, production data and training data. The researcher followed the relative weighting method for all standards within the card perspectives.The hypothesis of the study, which focuses on the contribution of the balanced performance card in the strategic performance assessment of Basra Petroleum Company, was tested. The study concluded that the card contributes effectively to the process of evaluating strategic performance, especially when using the "percentage achieved" method, which compare between what achieved And what must be achieved for each of the four perspectives of the card, which enabled researcher to express the performance of one year in a single percentage.

اثر التوسعات الراسمالية في الربحية : دراسة تطبيقية على مجموعة الشركات المدرجة في سوق العراق للاوراق المالية == The impact of capital expansions in profitability Applied study on the group of companies listed in Iraqi stock Exchange

Author name: اسعد جاسم نعمة
Supervisor name: علاء عبد الحسين صالح الساعدي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
First pages:
Abstract: All companies around the world require investment in fixed assets in order to achieve their business goals and maximize shareholders' wealth. Consequently, investment in fixed assets is expected to be followed by an increase in the profits of these companies. study aims to measure the impact of capital expansions on the profitability of listed companies in Iraqi Stock Exchange. Where the multiple - effect (within) regression model was used, where the Panel Data was adopted for a period of ten years from 2005 to 2015 to measure the relationship between capital expansions and profitability. To the negative impact of size on the relationship between capital expansions and profitability, The number of companies selected in the study sample reached (57) joint stock companies from different economic sectors, which represents 60% of the size of the society. The study found that capital expenditure and the size of the company have a positive effect on the profitability of companies. The impact was found in four sectors (industry, hotels, services and agriculture). These sectors comprise, or 52.63%, The study also found that there is no statistically significant relationship between the capital and profitability expansions of listed companies in Iraqi market for securities in the following three sectors (banking sector, investment sector and insurance sector).

اثر اجراءات التمويل المركزي على مشروعات شركات النفط الاستخراجية : دراسة تطبيقية في شركة نفط البصرة شركة عامة == The Impact of central Fund on Procedures on the Projects of oil extraction companies Applied study in Basrah oil Company" (State Co.)

Author name: عبد الحسين كاظم نعيم
Supervisor name: عبد الحسين توفيق شبلي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
First pages:
Abstract: This research focused on the impact of funding procedures in projects implementation of extractive oil companies within the central funding (government general budget) by selecting Basrah Oil Company (BOC) as an applied study depending on the accounts final of the company (investment and operational) for the period between 2003 - 2015 the research aimed to analysis the impact of central procedures in the extractive oil companies and what’s the impact resulted in the (organizational structure, costs, production, revenues, and cash liquidity) for these companies and suggesting a new Procedures to process through it the delay in the funding policies and capitalize the current projects in order to accelerate the funding and capitalizing the projects for its positive impact in supporting these companies because it depends on cost plus profit margin in calculating revenues.The research deals with the basic features of state general budget and the importance and goals of investment budget in the governmental units and review the work mechanism of BOC in forming fixed assets according to the central funding of investment projects and link between the governmental accounting system (central funding) and unified accounting system (selffunding).Research hypotheses have been tested which focus on the impact of central funding procedures on the self - funding companies after completion and capitalization of investment projects.The research concludes the proof of the research hypotheses with the existence of the impact in the organizational structure, costs, production, revenues, and cash liquidity because the central funding is considered a support for self - funding companies, so it has suggested a new Procedures to fund and capitalize the projects that help in acceleration of completion and capitalization for its positive impact on those companies

اثر الانخفاض في قيمة الموجودات الثابتة على الخصائص النوعية للمعلومات المحاسبية من وجهة نظر مستخدم القوائم المالية في العراق == The Impact Of The Impairment Of Fixed Assets On The Characteristics Of Accounting Information From The Users Of Financial Reporting In Iraq

Author name: مروة نبيل عبد الله
Supervisor name: علاء عبد الحسين صالح الساعدي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
First pages:
Abstract: The goal of this research to know the importance of applying the standard of impairment of fixed assets from the perspective of the users of financial reporting in Iraq , as well as prove alabagh between the use of standard impairment of assets and the quality characteristics of Accounting Information from the perspective of the users of financial reporting in Iraq , as well as knowledge of the variation in the opinions of those users about the importance of applying the standard of impairment of fixed assets . This research was conducted using questionnaire for users of financial lists in Iraq .It was reached a set of conclusions including the existence of importance to the application of the standard for impairment of assets and that users of financial reports have the knowledge and perception of importance of application of the standard for impairment of assets , as well as the impact there to apply the standard of the impairment of assets in improving the quality characteristics of Accounting Information, the result were all positive , confirm the existence of the effect of the application of the stand and for impairment of assets in improving the quality characteristics of Accounting Information this came through test several properties of the quality characteristics of Accounting Information it is the relevance , Faithful Representation , Comparability ,understandability, verifiability and timely , and also it dose not have impact of the different demographic characteristics of the users of financial reports in the importance of the application of the standard for impairment of fixed assets .The researcher presented a set of recommendations represented the need to keep up with the Iraqi standards thats are developed by the council of rules and standards in Iraq with issued as late of international standards with the the need to issue an accounting standard governing the issue of the impairment of assets in line with the requirements of the Iraqi environment .

التنبؤ بالارباح المستقبلية بالاعتماد على الارباح والتدفقات النقدية التاريخية : دراسة تطبيقية في سوق العراق للاوراق المالية == Prediction Of Future Accounting Earnings Depending On Historical Accounting Earnings And Cash Flows - Applied Study In Iraq Stock Exchange

Author name: سعود سعد جاسم الغزي
Supervisor name: علاء عبد الحسين صالح الساعدي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
First pages:
Abstract: his study aims to find out to what extent the use of accounting earnings or cash flows in predicting future earnings and identify any of the two variables (cash flows and Earnings) have better ability in prediction, also aims to determine if the accuracy ofprediction of future earnings is influenced by the type of sector to which the company belong .To achieve the objectives of the study, we tested 53 companies out of 83 registered in the Iraq Stock Exchange, which accounts for 64% split by the number ofeconomic sectors, we have been relying on choosing of the published financial reports for the companies which form the sample of study for the financial periods for the period (2006 - 2012),and in order to reach the goals of the study we used the random walk model with growth rate, also the main and sub hypotheses were tested using the T test, and also using Mean Square Errors (MSE) to determine and identify which of the variables have more accurate prediction capability .The study was split into four chapters, where the 1st chapter is allocated to the theoretical side , which was divided into three parts the 1st one focused on the concept and importance of financial reporting ,the 2nd part talked about to the concept and importanceof financial prediction and the 3rd part assigned to prediction in accounting figures. The 2nd chapter focus on Previous Studies and the study methodology, as the 1st part addressed previous Arab and foreign studies, which addressed the issue of prediction offuture earnings and cash flows, in addition to addressing the situation of the current study, where study methodology came in the 2nd part.The 3rd chapter dealt with the practical side of statistical analysis in order to test hypotheses of the study. Finally, the 4th chapter focused on the most important conclusions and recommendations reached by the researcher from his study.1. Possibility of using historical accounting numbers (earnings and cash flows) in the prediction of future earnings, which leads to improve the usefulness of accounting information which are disclosed in the financial statements also improve the decisions making process which based on that information.2. The findings of the statistical tests conducted on the study sample confirmed that predicative ability of historical accounting earnings is higher than historical cash flows when they are used to predict future earnings (EPS) in the Iraqi environment. The reason for such finding may r the argument that accrual - based earning mitigates timing and matching problems inherent in cash flow ,so historical earnings considered a better indicator of future earnings than cash flow.3. The difference in the type of economic sector would have no impact on the ability of any of the historical cash flows, as well as historical accounting earnings when using them to predict future earnings.1.Its important that users of financial statements are interested in the prediction process because its provide information about the future as the prediction process play important role through The researcher has reached a number of conclusions and the most important ones are : Based on the reached conclusions, the researcher recommends the following : supplying the decision - maker with appropriate base to build his future expectations and also important role in facilitating the decision - making process as it reduce the degree of uncertainty surrounding the components of the decision.4. A predictive income statement and a predictive statement of cash flows need to be apart of in the annual statements of Iraqi listed companies.5. Issuing bulletins from Iraq Stock Exchange to increase the awareness and attention of investors ,creditors and analysts to the importance of net cash flow per share variable as a predictive measure and work on the development of the technical staff through training courses adopted by the Iraq Stock Exchange, which contributes to help market participants to use statistical methods and quantitative models as effective scientific tool to predict the future in order to evaluate the performance ofcompanies and its financial positions.

مدى تاثير بعض ابعاد الثقافة التنظيمية على السلوك المهني للمدقق الداخلي : دراسة ميدانية في عينة مختارة من الوحدات الخدمية والانتاجية == Extent of Impact of Some of the Dimensions of Organizational Culture on Professional Conduct the Internal Auditor (A Field Study in a Sample Selected of the Units Service and Productivity)

Author name: حيدر سمير عبد الكاظم جابر
Supervisor name: فاطمة جاسم محمد
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
First pages:

اهمية موثوقية المعلومات المحاسبية في اعتماد مخرجات المحاسبة لتحديد الدخل الخاضع للضربية

Author name: محمد حلو داود الخرساني
Supervisor name: سعود جايد مشكور
General topic: Administration and Economics
Specific topic: Accounting
Degree: Doctorate
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah

النظام المحاسبي الحكومي الجديد ومدى امكانيته لمعالجة الانشطة المحاسبية : دراسة تطبيقية في عدد من الوحدات الحكومية == The New Governmental Accounting System Empirical Study in Number of Governmental Entites

Author name: زينب جبار يوسف روكان الخفاجي
Supervisor name: عبد المهدي عباس محمد
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
First pages:

قائمة التدفقات النقدية ومتطلبات الافصاح المحاسبي : العراق كدراسة حالة == The Statement of Cash Flow and Requirements for Accounting Disclosure Iraq as A Case Study

Author name: هبة مضر شاكر الطريحي
Supervisor name: سعود جايد مشكور
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
First pages:

العلاقة بين استراتيجية الشركات والوسائل المحاسبية للرقابة : دراسة ميدانية في عينة من شركات القطاع الصناعي العراقي == The Relationship Between The Organizational Strategy and Accounting Controls : An Empirical Investigation in Sample of Iraqi Manufacturing Companies

Author name: نبيل خليل ابراهيم
Supervisor name: عبد المهدي عباس محمد
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
First pages:

تكيف نظم الرقابة مع متطلبات عملية التحول الى القطاع الخاص == Adaptation of Accounting Control System With Privatization Requirements

Author name: علي عبد الغني عودة اللايذ
Supervisor name: ماهر موسى العبيدي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Doctorate
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
First pages:

المحاسب العراقي وامكانية تطبيق المحاسبة عن التضخم في الشركات العراقية

Author name: جابر حسين علي المنصوري
Supervisor name: عبد الوهاب حيدر
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah

الافصاح المحاسبي ودوره في اتخاذ القرارات الاستثمارية : الشركات العراقية كدراسة حالة == Disclosure in Financial Reports and its Relevance to Investment Decisions : Iraq as A Case Study

Author name: امل عبد الحسين كحيط نعمه
Supervisor name: رياض جاسم العبد الله
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
First pages:

توحيد حسابات التكاليف في القطاعات النوعية لخدمة التخطيط والرقابة : دراسة تطبيقية في صناعة السكر في العراق == The Unifing Cost Accounts in Specific Sectors Iraqi Sugar Industry as Acase Study

Author name: انتصار محمد جواد يوسف السلمي
Supervisor name: مهدي جمعة الراشد
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
First pages:

اثر السياسات الحكومية على العلاقة بين ملائمة وموثوقية المعلومات المحاسبية ونمو وحدات الاعمال الصغيرة والمتوسطة : دراسة تطبيقية على عينة من وحدات الاعمال الصغيرة والمتوسطة العراقية

Author name: عماد حرش جاسم التميمي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Doctorate
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah

دور التدقيق البيئي في تحقيق التنمية المستدامة : دراسة ميدانية في الشركة العامة لصناعة الاسمدة المنطقة الجنوبية == The Role of The Environmental Auditing in Achieving Sustainable Development : Practical Study The Public Company for Manufacturing Fertilizer South Region

Author name: نهلة غالب عبد الرحمن
Supervisor name: عبد المهدي عباس محمد
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
First pages:

بناء برنامج لتطبيق مدخل سلسلة القيمة مدخل لادارة الكلف الاستراتيجية

Author name: خولة شهاب احمد
Supervisor name: عبد المهدي عباس محمد
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah

الزكاة والتحاسب الضريبي من وجهة نظر فقهية ومحاسبية == Zakat and Tax Accounting From The Point of View of Islamic Fiqh and Accounting

Author name: خديجة كاظم جابر
Supervisor name: عبد المهدي عباس محمد
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
First pages:

دراسة في الخوارزميات الفائضة من مسائل البرمجة

Author name: محسن سالم جياد
General topic: Administration and Economics
Specific topic: Accounting
Degree: Doctorate
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah

دراسة فجوة التوقعات بين مدققي الحسابات ومستخدمي التقارير المالية باستخدام النظرية السببية : دراسة ميدانية لعينة من مدققي الحسابات ومستخدمي التقارير المالية في عدد من محافظات العراق الرئيسة ( بغداد - والبصرة - والموصل ) == The Study of Expectations CAP Between The Auditors and Users of Financial Statements by Usenig The Causal Theory : Practical Study for A Sample of Auditors and Users of Financial Statements at The Main Iraqi Governorates ( Baghdad - Basrah - Mousl )

Author name: جليل ابراهيم صالح
Supervisor name: عبد المهدي عباس محمد
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
First pages:

تطوير مدخل سلسلة القيمة نشاط - تكلفة - لخفض التكاليف : دراسة حالة في شركة نفط الجنوب == Development Activity - Cost - Value Chain Approach to Cost Reduction Case Study in South Oil Company

Author name: جاسم حميد زعيل البديري
Supervisor name: هاشم علي هاشم الموسوي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Doctorate
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
First pages:

تحسين جودة البيانات في نظم المعلومات المحاسبية في المصارف : دراسة حالة في مصرف البصرة الاهلي == Improve The Data Quality in Accounting Information Systems in Banks : Case Study in Al-Basrah Privet Commercial Bank

Author name: ثامر عادل مهدي الصقر
Supervisor name: هاشم علي هاشم
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
First pages:

نموذج مقترح لرقابة وتقييم اداء الوحدات

Author name: عبد الخالق ياسين زاير
Supervisor name: سعود جايد مشكور
General topic: Administration and Economics
Specific topic: Accounting
Degree: Doctorate
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah

تقييم تطبيق اساليب الرقابة الداخلية في نظام المعلومات المحاسبية الالكترونية : دراسة ميدانية في بعض من الشركات العراقية == Evaluation of Internal Controls Applicationin Computerize Information Accounting Systems A Study in Some of General Companies

Author name: حسام احمد علي الهاشمي
Supervisor name: هاشم علي هاشم
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
First pages:
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