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قياس كلفة الخدمة المصرفية باستخدام تقنية التكلفة على اساس النشاط الموجه بالوقت (TDABC) : دراسة تطبيقية

اسم المؤلف: حميد لفتة محمد العتابي

اسم المشرف: ابتهاج اسماعيل يعقوب

الموضوع العام: الادارة والاقتصاد

السنة: 2015

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: الجامعة المستنصرية - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: تعد الخدمات المصرفية الواجهة الرئيسة للمتعاملين مع المصرف, ووسيلة هامة لجذب الزبائن الجدد والمحافظة على الزبائن الحاليين. وتقوم المصارف عادة مقابل تقديم الخدمة بفرض مبلغ معين, يعبر عنه بسعر الخدمة المصرفية , والذي يترتب عليه معرفة تكلفة الخدمة المقدمة. | Servese Banking is the main interface for costomers with the bank,an important way to attract new customers and maintain existing customers. The banks usually provides service to impose a certain amount, expressed in the price of banking service, Which entails knowing the cost of the service. This study aimed to submit a proposal to the entrance of time driven - activity based costing technique (TDABC) in banking service units, The research was singled out to provide a study on the commercial Mansour Bank, through the possibility of the application of technique(TDABC) in the Iraqi banking environment and consider the merits of the application of technique (TDABC). This study has been presented in the commercial Mansour Bank as one of the Iraqi private commercial banks And three are banking, internal bank transfer, and foreign bank transfer, and credit, The fact that these services occupy a high proportion of trading in the Bank compared with other services In addition to the high indirect cost rate. The existence of competition in the provision of services to the bank, there is a need for access to more accurate information on the cost of banking services and achieve a competitive advantage. The main findings of the study, the results are Not calculated the cost of banking services in the bank led to determine the random prices are not based on sound scientific foundations and practical, The existence of idle capacity had not been taken into consideration by those in charge of the bank. Results also applied the technique (TDABC) in the bank was appropriate and suitable multiplicity and diversity of activities with the presence of the equations of time and the use of a single drive is drive time. Finally, the study made recommendations for each of the research sample private commercial Mansour Bank and the research community banking environment Was the most important, the cost of adopting a system through which measure the cost of banking services, and the adoption of technique (TDABC) a proposal to apply to all activities of the Bank.

بناء انموذجي بقاء معلمي ولا معلمي لمرض التدرن في بغداد

اسم المؤلف: حسنين جليل نعمة الساعدي

اسم المشرف: حامد سعد نور الشمرتي

الموضوع العام: الادارة والاقتصاد

السنة: 2014

الموضوع الدقيق: الاحصاء

الدرجة: ماجستير

الجامعة: الجامعة المستنصرية

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

التاثيرات التنموية لمصادر التمويل في الاقتصاد العراقي للمدة 2004 - 2013 The Developmental Effects of Financing Sources In Iraqi Economy For The Period 2004 - 2013

اسم المؤلف: حافظ عبد الامير امين

اسم المشرف: فلاح حسن ثويني

الموضوع العام: الادارة والاقتصاد

السنة: 2017

الموضوع الدقيق: الاقتصاد

الدرجة: دكتوراه

الجامعة: الجامعة المستنصرية

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: The financing of Development plays an essential and important role in directing the internal sources of finance through the domestic credit, which includes the savings and how to improve and mobilize it for the credit purpose by multiple expansion in all the payments instruments which are used by deferent institutions dealing in both money and stock market. Besides the internal financing, there is the external finance which includes the direct foreign investment ,Loans, Grants, and Subsidies.The lack of developed money and stock markets, Limitations in marketing the bonds, Limitations of financial channels through which savings are collected and mobilized, Weak banking sector which lack the trust of Public, and the Accumulation of debt and it is service, All of these flaws are the characters of developing countries which produce negative consequences in these countries, and Iraq is not an exception.According to the economic logic, every developing country cannot achieve an accelerating development, unless making accumulation through some time horizon, and this Accumulation achieved through three connected stages. The first one the existence of savings, the second is the improving of these savings to assure the flow of investments without relying on foreign lending, and the latter represented by directing these savings to the productive investments, such as industrial and agricultural ones. That is to say, the possibility of achieving accumulation after making a coincidence between the supply and demand of savings through the intermediate financial institutions and financial markets, to develop the national economy, in condition that there is an economic visionAbstract coincide with the developmental abilities to achieve the targeted economic development.The study lies into three sectors, the first one deals with the intellectual and economic fundamentals of the finance sources, and this sector subdivided to three articles, which survey the fundamentals of internal and external finance, the relation between the developmental finance and the public expenditures, invention and poverty, and the nature of finance source and it is developmental consequences, respectively.The second chapter which is contains three articles, is about the finance in selected countries. The first one surveys the most important the world - wide developmental consequences of finance sources, while the two later chapters the developmental finance in south Korea and Algeria respectively. The third chapter consists of four articles, is dealing with the development finance in Iraq. The first article devoted to the development and conditions in Iraqi economy during the period 2004 - 2013. The second and third articles are about the internal and external finance in Iraq respectively, while the last one deals with how to correct the finance path and the available alternatives in Iraqi economy. Finally, the study contains some conclusions and recommendations.

استعمال نموذج قياسي للتنبؤ بالطلب العالمي للنفط الخام في ظل الازمات مع اشارة خاصة للعراق The Use of A Standard Model To Predict The Global Demand For Crude Oil In The Light of The Crisis (With Particular Reference To Iraq)

اسم المؤلف: حاتم كريم بلحاوي القريشي

اسم المشرف: جواد كاظم الموسوي

الموضوع العام: الادارة والاقتصاد

السنة: 2017

الموضوع الدقيق: الاقتصاد

الدرجة: دكتوراه

الجامعة: الجامعة المستنصرية

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: يعد النفط الخام من السلع الاستراتيجية المهمة التي تتوقف عليها جميع نشاطات القطاعات الاقتصادية على المستوى العالمي لما تتمتع به من مزايا كثيرة بوصفها مصدرا مهما للطاقة , لذا ازدادت اهمية الطلب العالمي على النفط الخام ولهذا جاءت اهمية دراسة التنبؤ بالطلب | The crude oil from the strategic goods the task which depends upon all the activities of the economic sectors at the global level with the many advantages as an important source of energy so increased the importance of global demand for crude oil and this came the importance of forecasting the global demand for oil are the topics of interest of the many researchers and academics as well as international organizations and institutions of what the predictability of giving a clear picture of decision makers in the oil policies at the national and international level and applied side (standard) into the study through the use of several statistical models (the model of linear, model gray boot model sorrow, the model of the steep self - moving averages) and use a researcher of the statistical program EASBRIG(statgraph) was not limited to the study of the world oil market only But shed light on an important aspect of the reality of the Iraqi oil sector where based problem that there are multiple factors affect in determining the quantities required presented in global markets crude oil does not summarize the specific factors in accordance with the logic of economic theory that require a lot of other factors affecting the balance of the world oil market, the most important oil crises and international cuisine during the term (1970 - 2015) and to find an appropriate way to predict the global demand for crude oil until the year (2030) there were also many justifications in choosing the subject of the research, including with respect to the needs of many identifies the most important factors affecting the world demand for oil and the impact of the oil crises and international on world oil markets as well as confirms the assumption that studies of predictive would give a clear picture of the The owners of the economic decision for the future of the world oil market in order to take all necessary and appropriate measures adopted, a researcher of the SNF first research approach (descriptive using inductive reasoning) which explain the foundations of the logic of economic on both sides of the world oil market and focus on the most important factors for the main and secondary stakeholders in global demand for crude oil with reliance on data, indicators and international organization of international energy and OPEC and other data and the second approach (quantifiable) which clarified the statistically the validity of economic theory through showing results and interpretation and analysis based on statistical curriculum adopted the methodology included research questions, including what are the most important factors for the main and secondary stakeholders in defining the balance of international oil market? What is the impact of price fluctuations of crude oil on the economic growth rates of the exporting countries and the importer of crude oil? What is the impact of global crises in determining the balance of the world oil market? In terms of the limits of the study was on two sections of the border is temporal duration (1970 - 2015) the spatial border it includes the balance of the world oil market and balance of the world oil market and the reality of the oil market and the structure of the Iraqi search included four main chapters each chapter contained three detectives and requests the divided into the demands and to give a detailed picture of the subject of the study study concluded a set of conclusions and recommendations is the most important. 1 - There are several factors that determine the required amounts presented of crude oil which applies with the logic of economic including what was outside the logic of economic theory such as geopolitical oil crises and international cuisine. 2 - Forecasting is the global demand of crude oil from the important topics which gives a clear reference to decision makers and the resolution of the Economic Future action suitable for nappy the balance of both sides of the world oil market. 3 - The coordination of oil policies at the level of the OPEC countries and senior oil producers in the world for Diaper rash to export quotas and oil policies appropriate the stability of crude oil prices and thus the stability of the world oil market

اثر التدريب المستمر في تدعيم الاداء الاستراتيجي المنظمي دراسة تحليلية في الكلية العسكرية الثالثة - السليمانية The Impact of Training In The Performa Strategic Organizational Analysis Study At The Third Military College/ Alsulaimaniya Introduction Study To

اسم المؤلف: ثامر زيدان خلف

اسم المشرف: رفاء فرج سموعي

الموضوع العام: الادارة والاقتصاد

السنة: 2017

الموضوع الدقيق: التخطيط الاستراتيجي

الدرجة: دبلوم عالي

الجامعة: الجامعة المستنصرية - كلية الادارة والاقتصاد - قسم ادارة الاعمال

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: تسعى الدراسة الـــــــى بيان اثر التدريب المستمر( كمتغير مستقل ) في تدعيم الاداء الاستراتيجي المنظمي (كمتغير معتمد) عن طريق ابعاد التدريب المستمر المتمثلة بــ (المعرفة التخصصية، المعرفة العامة , حالة الترابط) مع ابعاد الاداء الاستراتيجي المنظمي التي يفتر | The study is seeking a statement of the impact of ongoing training (variable continuous) in the strengthening of performance strategic organizational (variable certified) through the dimensions of ongoing training represented by (specialized knowledge, public knowledge, the case of bonding) with the dimensions of performance strategic organizational which assumes of state devices attention marked by (field of performance , performance done) And the problem of the study was to answer the following questions ;..(is there a relationship with a link between the total dimensions of ongoing training and overall dimensions of performance strategic organizational ?)(is there a relationship with the effect of significant correlation between the total dimensions of ongoing training and overall dimensions of strategic organizational ?)And this study adopted on the curriculum descriptive analytical processing variables , depending on the gauges agree with the objectives of the nature of environment organization related category(the third military college ) and this study began of the hypothesis that the ongoing training leads to strengthen the performance of strategic organizational.The study application been in the third military college of the distribution of the identification composed 34 questions to sample the study is made up 65 officer by the college commander and deputy commander of the college and suite physical training commander and the second regiment commander deputy suite teaching commander and commander of the second and the first regiment commander and other officers in college , and then collected data taken from the sample that underwent to the analysis of the descriptive and statistical using the software statistical (spss - ver10)And the study found a group of conclusions and it was the most important ;..(there associated significantly relationship with the specialized knowledge and performance strategic , and therefore any change in the continuous training combined about to change the same direction performance strategic).( there is clear effect non - significance for continuous training its dimensions combined on the performance strategic , and therefore can be used ongoing training its dimensions combined forecasting the level of performance strategic dimensions combined).

دور تمكين الشباب في التنمية البشرية المستدامة في العراق بعد عام 2003 The Role of Youth Empowerment Is Sustainable Human Development In Iraq After 2003

اسم المؤلف: تغريد قاسم رحمة الكعبي

اسم المشرف: نضال شاكر جودت الهاشمي

الموضوع العام: الادارة والاقتصاد

السنة: 2015

الموضوع الدقيق: الاقتصاد

الدرجة: ماجستير

الجامعة: الجامعة المستنصرية

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: تعد فئة الشباب من الفئات المهمة في المجتمع اذ يمثل الشباب المستقبل الواعد والمساهم في بناء مجتمعاتهم على كافة الاصعدة , فهم يتمتعون بقدرات ومهارات لا تتوفر عند الفئات العمرية الاخرى كالديناميكية والفاعلية والاستجابة والانسجام والطاقة الفياضة , ولاهمية هذه | The youth is of the important groups in society as a young is the promising future and contributor in building their communities at all levels, they have the skills and capabilities, which are not available at other age levels, such as dynamics effectiveness, responsiveness, harmony and abundant energy age groups. Because of importance of this category in the community, the need has appeared for attention and cares by what appeared to be an important and a large role played in servicing the society and its development.From this standpoint, the development of capacities of young people is an important step for the advancement of developing countries to achieve the goals of sustainable development.The study shed light on the reality of the Iraqi youth. and reached the extent of exclusion and marginalization experienced by the different economic , social and political levels, despite the fact that Iraq on the verge of entering the gift demographic stage, where the young is 20% of Iraq's population at the moment, and this means increasing population in working age, which is reflected in the increase in the gross domestic product, and what is known as the demographic returns.The study was launched from the hypothesis that the absence of policies and programs that enable the rehabilitation of the Iraqi youth would affect negatively on the chances of their participation in the development process and also increases the imbalances in the Iraqi labor market.For the purpose of proving the study hypothesis, the research was divided into three chapters.The first chapter dealt with the conceptual and theoretical implications of concept of youth empowerment ,while the second chapter explained the reality of young people in Iraq, what are the major challenges facing youth empowerment, and what are the economic consequences of the lack of opportunities to enable young people of Iraq.While Chapter three presented a national program proposal, with economic perspectives ,objectives, mechanisms and implications, intended mainly to enable the youth of Iraq in order to sustain the development.The study found that the youth of Iraq faces a range of challenges at the various economic, political and social fronts, which formed ,as a whole ,obstacle to enable the Iraqi youth, and activating their role in the developmental process, which requires the following of development by participation approach ,through the activation of the role of government, the private sector and civil society organizations in order to achieve the optimal investment in the youth group, and to positively affect the development and progress paths at the national level

تاثير استراتيجيات سلسلة التجهيز في دورة حياة المنتوج : دراسة تحليلية في الشركة العامة للصناعات الانشائية The Effect of Supply Chain Strategies In The Life Cycle of The Product An Analytical Study In The General Company For Construction Industries

اسم المؤلف: بشير اسماعيل محمود الحياني

اسم المشرف: سرمد حمزة جاسم الشمري

الموضوع العام: الادارة والاقتصاد

السنة: 2015

الموضوع الدقيق: ادارة اعمال

الدرجة: ماجستير

الجامعة: الجامعة المستنصرية - كلية الادارة والاقتصاد - قسم ادارة الاعمال

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: تناولت هذه الدراسة استراتيجيات سلسلة التجهيز كمتغير مستقل ودورة حياة المنتوج كمتغير معتمد، وقد تضمن المتغير المستقل خمسة ابعاد فرعية ومتغير معتمد وقد تفاعلت هذه المتغيرات لتشكل الاطار الذي تدور حوله الدراسة , والتي تهدف الى تحديد علاقة الارتباط والتاثير | This study deals with the strategies of supply chain as an independent variable , and product life cycle as a dependant variable. The independent variable included five sub - dimensions , and dependent variable , were interacted to form the frame work which around the study revolves and which is aiming to define the impact of the strategies of supply chain; as an independent variables , on product cycle as dependent variable (product life cycle) ; since the industrial segment represent the most important one of the baselines together with the service segment to build the economies of all countries and their development , so the researcher has defined the Iraqi industrial segment to be a community for study represented in the state company for construction industry , which consider the column base to the ministry of industry of Iraq. Data has collected from all section of company , from managers , officials , and of the people who have competence in this aspect , used the collection of data , as well as , personal inter views and some releases of the company sample , in order to address these data. Several statistical methods have been used , which included (mean , standard deviation , the percentage , the correlation coefficient (spearman) , and simple regression coefficient. Based on the measurement of the study variables and diagnosing them and testing the relations all the correlation and its impact among them ; the study ended with some conclusions and the most important one was the existence of the relation of correlation and the impact with a moral significance between the strategies of supply chain and the product life cycle in the companies of research sample

الامن المائي وتاثيره في التنمية الزراعية في العراق Water Security And Its Effect Upon Agricultural Development In Iraq

اسم المؤلف: بثينة حسيب سلمان الشريفي

اسم المشرف: مهدي صالح محمد العاني

الموضوع العام: الادارة والاقتصاد

السنة: 2006

الموضوع الدقيق: الاقتصاد

الدرجة: ماجستير

الجامعة: الجامعة المستنصرية

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: تعد المياه من العوامل الطبيعية الضرورية في عملية التنمية الاقتصادية بشكل عام والزراعية بشكل خاص، الا ان هذه الموارد تعاني من جملة من المشاكل منها التغيرات المناخية وما ينتج عنها من تغيرات في الهطول المطري والثلوج اذ تشكل تلك الظاهرة تاثيرا مباشرا في ا | Water resources in Iraq face many challenges such as meeting basic needs, security the food and governing water wisely. This would require the preparation of a detailed strategic plan and assessment of the current state of water security in order to identify the handicaps.The aim of this thesis is to build water budget in Iraq until 2025 to show the relationship between supply and demand of water.The thesis provides a discussion of the many items of the budget, together with some possible costs. The discussion is mostly descriptive, but quantitative estimates are included for one aspect of the problem : the effect of water surplus upon economics and agriculture growth.The hypothesis adopted in this thesis is that Iraq will never face water deficit in the Long - term. The thesis divided into three chapters. The first of which considers water security in Iraq, and the impact of the policies adopted by neighboring countries (Turkey, Iran and Syria).An effort was made to show the handicaps which hinder the growth of agriculture by using indices in order to reach some suggestions to overcome them.The second chapter, studies the effective factors in agricultural development through the national plans and investment programs for the period (1951 - 2025).In the third chapter, the future water budget was constructed until 2025. The items of input and output of water were determined in such budget.The results of the analysis showed that Iraq will not suffer from water deficit in current and future period.Finally, some conclusions and recommendations were reached. Most of them show the necessity of the contribution of water resources in economic and agricultural development and increasing the benefits of water surplus.

اثر الاستثمار الاجنبي غير المباشر في بعض مؤشرات سوق العراق للاوراق المالية : دراسة تحليلية للفترة 2007 - 2013 Impact of Indirect Foreign Investment In Some of The Indicators Iraq Stock Exchange Market Analytical Study For The Period 2007 - 2013

اسم المؤلف: محمد فوزي مهدي

اسم المشرف: هشام طلعت عبد الحكيم الونداوي

الموضوع العام: الادارة والاقتصاد

السنة: 2014

الموضوع الدقيق: ادارة اعمال

الدرجة: ماجستير

الجامعة: الجامعة المستنصرية - كلية الادارة والاقتصاد - قسم ادارة الاعمال

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: يعد العراق من بين الدول التي التفتت الى اهمية الاستثمار الاجنبي غير المباشر حيث سمح قانون الاستثمار في العراق لغير العراقيين بالاستثمار، وتم تفعيل قانون الاستثمار بالسماح لغير العراقيين بالتداول في سوق العراق للاوراق المالية في شهر اب من سنة 2007م، ان ل | Iraq is among the countries that turned to the importance of indirect foreign investment, where the law allowed to the indirect investment in Iraq for non - Iraqis. The investment Law was activated to allow foreigners to trade in the Iraqi market for securities in the month of August from the year 2007. This shift in trading in the Iraqi market for securities that would have an impact on the market, and these effects is its impact on the performance of the market.The study aimed to analyze the volume of indirect foreign investment at the macro level of the Iraqi market for securities, and analyze the volume of indirect foreign investment at the level of each sector of the Iraq market for securities, and to analyze the trading indicators in the Iraqi market for securities, as well as the analyzing the impact of indirect foreign investment in trading indicators of the Iraqi market for securities. The study was conducted on an analysis of annual data for the main trading indicators of the Iraqi market for securities, and main trading indicators for non - Iraqis, for the period from (2007ـ 2013). Reached the study to a set conclusions of the most important of which showed a statistical test results the existence statistically significant effect between of major trading indicators for non - Iraqis in key trading indicators in the market conclude of that the indirect foreign investment an important positive role in the stock trading movement in the Iraq market for securities this requires the strengthening the volume of these investment in the future , As statistical test results showed the existence statistically significant effect between the two indicators of trading volume and number of contract executed for the non - Iraqis for each sector and the trading volume and the number of executed market contracts and this reflects the influential positive role to investment foreign indirect in all sectors of the market in trading movement in the Iraq market for securities As exited the study with a set recommendations of the most important the work on the Diversification of securities and the development of new types of them and traded them in the Iraqi market for securities in order to attract new investments to the market, including the indirect foreign investment. As well as Work harder to connect the Iraqi market for securities with Arab financial markets through an efficient and effective network linking to be an additional channel to attract foreign investment to the market.

صناعة المعرفة والاغتراب الوظيفي وتاثيرهما في الاداء المتميز : دراسة استطلاعية في كليات الجامعة المستنصرية Knowledge Industry And Career Alienation And Their Impact On The Excellence Performance - Exploratory Study In College of Al - Mustansiriya University

اسم المؤلف: سمية عباس مجيد رشيد الربيعي

اسم المشرف: انتظار احمد جاسم الشمري

الموضوع العام: الادارة والاقتصاد

السنة: 2015

الموضوع الدقيق: ادارة اعمال

الدرجة: دكتوراه

الجامعة: الجامعة المستنصرية - كلية الادارة والاقتصاد - قسم ادارة الاعمال

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: تصدت متغيرات الدراسة الحالية الى احدى اھم التحولات المعرفية المعاصرة في الفكر الاداري الحديث لتشكل اطارا فكريا معبرا عنھ ب (صناعة المعرفة) بوصفھا المصدر الاھم لتحقيق نمو واستدامة للمنظمات في الالفية الثالثة، اذ تم التعبير عن صناعة المعرفة بعناصرھا الخمسة | Our current study variables to one of the most important transformations in contemporary cognitive modern management thought to constitute a framework intellectually, expressed as (knowledge) industry as a source Most important to achieve sustainable organizations in the Third Millennium growth, as was the expression of the five specific industry knowledge where its elements (perception, intelligence, creativity, attention and memory), which contribute to the enrichment And stimulate the personal aspects of individuals in order to mitigate the effects of job alienation which may appear as a result of the transmission of human resource environment to another environment Including owned of experience and knowledge, which in turn contribute to building creative ideas so that you can interact with the developments in the external environment in order to achieve outstanding performer up to the aspirations of the business organization under development and competitiveness.The study started from the problem expressed in a number of intellectual and practical questions is the most prominent of impressionist role of industry knowledge and career alienation in outstanding performance, and whether there is the effect of industry knowledge on alienation and whether career alienation knowledge industry affects? , Where the attack of the answer to these questions are exploring the intellectual implications of these variables, being one of the contemporary topics in the Iraqi environment, It was then tested the link and effect relationships and the possibility of investing in the Iraqi environment, the study underwent a community sample Mustansiriya University has identified a sample of the study (408) Distributors professor at The Mustansiriya university faculties.The importance of this study, it would emerge rooting intellectual and cognitive study of the nature of the variables based on the exploratory effort of the reality of industry knowledge and career alienation and their influence in the outstanding performance support to achieve this, the formula a number of key assumptions and other related sub - relations and influence the link between the study variables and tested a variety of statistical methods using a questionnaire (the scale as a tool for data collection and Information from the study sample).And finally exited the study conclusions intellectual theory and applied again diagnosed fact that there is a significant correlation relationships between the elements of the independent variable and the dependent variables as well as the existence of direct moral influence relations and indirect variables, as part of the discussion of the results has been reached on a number of the most important conclusions that there are major employers and a clear knowledge of the elements of the industry in the study where the organization so that individuals can mitigate the effects of Alienation career in order to achieve outstanding performance, based on the stocks they own from a knowledge, skills and experience accumulated and try to benefit from the experiences of others, whether at home or abroad.

فاعلية الادوار الوظيفية للضرائب في الاقتصادات الريعية : العراق حالة دراسية للمدة 2003 - 2012 The Effectiveness of The Functional Roles of The Taxes In Rentier Economies (Case Study of Iraq For The Period 2003 - 2012)

اسم المؤلف: زيد حبيب حسين المحياوي

اسم المشرف: وفاء جعفر المهداوي

الموضوع العام: الادارة والاقتصاد

السنة: 2014

الموضوع الدقيق: الاقتصاد

الدرجة: ماجستير

الجامعة: الجامعة المستنصرية

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: The target of taxes is no longer ( in light of intervening State ) to obtain the fiscal revenue only (as they were under the Guardian State ), but became other important roles and targets for tax used by the state to intervene in economic activity and make through which changes intended at the macroeconomic level, and these roles ( in addition to financial role as abasic objective for the tax ), refer to the economic role, social role and the of environmental role and other roles (political, religious and cultural role... ).Developed countries were able to do these roles on the ground successfully, while the developing countries have not been able, or that the effectiveness of these roles is very limited. Iraq is resemble in its circumstances with rentier developing countries, (the case of Iraq may be the worst among these countries, because it suffered from the past which is no secret to anyone, and sad present which will affect the future ).Its oil wealth impacted negatively on other its revenues , and Iraqi economy has become the hostage to the foreign factors and conditions which is not about them nor force. The protective role of the protective tax has not gone in the minds of the Iraqi legislature , however, that the high degree of economic exposure and rising marginal propensity to consume , which resulted in a high marginal propensity to import to meet the growing consumer demand - under the conditions of the bad local production - and other factors was able to put together that negatively affected this role, and the state was not able to do the social role of taxes, for the same reasons about the limited this role in developing countries, and adopted the public expenditures.The environmental taxes did not apply at all in the Iraqi economy , and there were fines imposed on the polluting activities, and this issimple fine, so its revenue (proceeds) does not fit with the size of pollution from such activities , and this proves the inverse relationship between the size of the state and the proceeds of its revenue from environmental taxes.