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دور مراقبي الحسابات في تعزيز خدمات التصديق بتطبيق المعيار الدولي 2410 : دراسة تطبيقة == The Role of Auditors in Strengthening Attestation Services Applying International Standard 2410 Applied study

Author name: لمى علي علوان الساعدي

Supervisor name: فاطمة صالح مهدي الغربان

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Mustansiriyah University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

دور تقنية تنقيب البيانات في التنبؤ بالفشل المالي والحكم على استمرارية الوحدة الاقتصادية : دراسة تطبيقية == Role of Data Mining Technique in Predicting The Financial Failure and judging the Economic Unit Continuity - An Empirical Study

Author name: كرار كريم جواد الخيكاني

Supervisor name: زهره حسن عليوي العامري | ايناس محمد حسين

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Mustansiriyah University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

دور التوافق بين تقنيتي التكلفة على اساس المواصفات والانتاج في الوقت المحدد لتخفيض تكلفة المخزون : دراسة تطبيقية == The role of Compatibility between Attribute Based Costing and Just in Time Techniques to reducing the cost of inventory (An Empirical Study)

Author name: فاضل حسن خميس محمد العكيدي

Supervisor name: شاكر عبد الكريم البلداوي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Mustansiriyah University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

تكامل تقنيتي الكلفة المستهدفة و سلسلة القيمة ودوره في تحقيق الميزة التنافسية : دراسة تطبيقية == Integration of target cost and value chain techniques and its role in achieving competitive advantage ((An Empirical Study))

Author name: علاء عبد الحسن حسن المحمدي

Supervisor name: سلمى منصور سعد الربيعي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Mustansiriyah University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

التقارب المحاسبي الدولي للاعتراف بالايراد على وفق (IFRS 15) ودوره في تحسين جودة الابلاغ المالي : دراسة تطبيقية == International Accounting Convergence for revenue recognition according to (IFRS 15) and its role in improving the quality of financial reporting (A Field Study

Author name: عقيل حسين شنيشل

Supervisor name: ابتهاج اسماعيل يعقوب

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Mustansiriyah University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

دور التكامل بين تقنيتي التكلفة على اساس الوظائف الموجهة بالوقت ونشر وظيفة الجودة في تحقيق القيمة المضافة للزبون : دراسة تطبيقية == The Role of The Integration Between Time Driven - Functions Based Costing and Quality Function Deployment Techniques in Achieving of Added Value to the Customer An Apply Study

Author name: صلاح مهدي جواد الكواز

Supervisor name: شاكر عبد الكريم البلداوي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: Mustansiriyah University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

التكامل بين تكاليف الجودة ومدخل التكلفة على اساس المواصفات ودوره في تحقيق الميزة التنافسية == Integration of Quality Costs and Attribute Based Costing Approach and Its Role in Achieving Competitive Advantage

Author name: صفاء محمود مهيهي الدفاعي

Supervisor name: نضال محمد رضا الخلف

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Mustansiriyah University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

اعادة هندسة النظام المحاسبي الموحد للمصارف على وفق متطلبات معيار الابلاغ المالي الدولي (1) : منهج تطبيقي مقترح == Re - engineering the unified accounting system for banks in accordance with the requirements of IFRS1 - A proposed applied approach -

Author name: زينب عباس حميدي

Supervisor name: سلمى منصور سعد

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: Mustansiriyah University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

شفافية وجودة الابلاغ المالي في شركات النفط العراقية على وفق الاطار المفاهيمي للمحاسبة المالية == Transparency & Quality of Financial Reporting in Iraqi Oil Companies on the basis of Conceptual Framework to the Financial Accounting

Author name: زيد عائد مردان

Supervisor name: باشراف الاستاذ المساعد الدكتور

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: Mustansiriyah University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

تحليل العلاقة بين المحاسبة عن الموارد البشرية وتكاليف الجودة واثرها على تخفيض تكاليف الانتاج : دراسة ميدانية على الشركات الصناعية في العراق == Analysis of the relationship between accounting for human resources with quality costs and their impact on reduction of production costs (A field study on industrial companies in Iraq)

Author name: رغد هاشم جاسم

Supervisor name: سامي معروف عبد الرحیم | رشا علي الفقي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: Mustansiriyah University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

دور نظام احصاءات مالية الحكومة GFS في تعزيز الرقابة على اداء الوحدات الممولة مركزي : دراسة تطبيقية == The Role of the Government Finance statistics “ GFS “ System In Strengthening Oversight On Performance Centrally Funded Units A Practical Study

Author name: دنيا محسن خلف الموسوي

Supervisor name: الاء شمس الله الخزعلي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Mustansiriyah University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

اثر تطبيق تقنية الحيود السداسي Six sigma في تخفيض التكاليف وتحسين جودة الخدمة المصرفية == The Impact of Applying Six sigma Technique In Reducing Costs and Improving The Quality of Banking Service

Author name: حسين علي عبد الرضا حسين

Supervisor name: سلمى منصور سعد

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Mustansiriyah University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

دور المعلومات الكلفوية في تعزيز جودة الابلاغ المالي دراسة حالة في شركة الاستكشافات النفطية / ش . ع == The Role of Costing Information in enhancing the quality of Financial Reporting A case study in the Oil Exploration Company

Author name: حسنين سعد خلف السعدي

Supervisor name: شاكر عبد الكريم هادي البلداوي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Mustansiriyah University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

تطور معايير المحاسبة الدولية للادوات المالية وانعكاسه على القياس والافصاح المحاسبي في المصارف العراقية : دراسة تطبيقة == The Development of international Accounting standards for financial instruments and their impact on accounting measurement and disclosure in Iraqi banks - practical Study

Author name: جنان عبد العباس باقر الدليمي

Supervisor name: ابتهاج اسماعيل يعقوب

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: Mustansiriyah University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

استعمال بطاقة العلامات المتوازنة المستدامة في تحسين كفاءة الموارد : دراسة تطبيقية في كلية الادارة والاقتصاد / الجامعة المستنصرية == The Use of A sustainable Balanced Scorecard in Improving Resource Efficiency Applied study in the Faculty of Management and Economics / Mustansiriya University

Author name: بيان جوامير مايخان المندلاوي

Supervisor name: بثينة راشد الكعبي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Mustansiriyah University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

تراكـم الـسـلـف الـمـوقـوفـة واثـره فـي اعـداد وتـنـفـيـذ الـمـوازنـة الـعامـة الاتـحاديـة : دراســة تـطـبـيـقـيـة == The Accumulation of Unsettlement Imprests and Its Influence on The Preparation and Implementation of Federal Budget A Practical Study

Author name: انـدلـس حـسـن خـمـيـس

Supervisor name: بـثـيـنـة راشـد الـكـعـبـي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Mustansiriyah University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

تقويم الابلاغ المالي للمصارف العراقية من منظور مبادئ لجنة بازل للحوكمة == Evaluation of Financial Reporting of Iraqi Banks from the Perspective of Basel’s Committee Principles for Corporate Governance

Author name: استقلال جمعة وجر الساعدي

Supervisor name: عماد صبيح فرج الصفار

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: Mustansiriyah University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

تطوير الرقابة الداخلية من خلال التكامل ما بين قواعد الحوكمة واطار ادارة المخاطر في الوحدات الاقتصادية : دراسة تطبيقية == Developing Internal Control through Integration Between the Rules of Governance and Risk Management Framework in Economic units An Empirical Study

Author name: ارسلان ابراهيم عبد الكريم الافندي

Supervisor name: شاكر عبد الكريم البلداوي | وحيد محمود رم

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: Mustansiriyah University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

تعديل قيم الموجودات على وفق المعايير الدولية وانعكاسـه على مؤشرات الاداء لعينة من المصارف التجارية العراقية == Adjustment of Assets Values in Accordance with the International Standards and its Reflection on the Performance Indictors for a Sample of Iraq Trade Banks

Author name: زينب صبحي عباس الخزرجي

Supervisor name: عماد صبيح فرج الصفار

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Mustansiriyah University

Language: Arabic

University location: Baghdad

First pages:

Abstract: في ضوء تبني معظم دول العالم انشطة وممارسات اقتصادية اساسها العولمة، ظهرت الحاجة الى الاعتماد بدرجة كبيرة على معايير المحاسبة الدولية. وفي ظل هذه العوامل والمتغيرات يهدف هذا البحث الى اظهار صوره كمية (رقمية) لمقدار ما يمكن ان يطرا من تغيرات في قيم بعض من الموجودات التي امكن تحديد قيمة لها على وفق معايير المحاسبة الدولية ، مع بيان انعكاس تلك التغيرات على مؤشرات الاداء التي تشتق قيمها من القيم المنسوبة الى تلك الموجودات، كذلك بحث مديات رفع مستوى مهنة المحاسبة داخل البلد وبما يناظر او يكافئ المستوى الدولي، وجاءت اهمية البحث من كونه يتناول معرفه التطورات الحاصلة في معايير المحاسبة وكيف يتم توجيهها نحو خدمة الوحده الاقتصادية والجهات الخارجية من اجل قياس افضل لكافه الاحداث والمعاملات الناجمة عن العمليات الاقتصادية فضلا عن التغيرات التي تحصل في قيمة الموجودات اذا ما تم تعديلها وقياسها على وفق تلك المعايير وانعكاس ذلك على مؤشرات الاداء المعتمدة عليها، وقد اتبع البحث المنهج الوصفي (التحليلي) في عملية المقارنة بين المؤشرات المالية المعدة من قبل المصارف عينة البحث على وفق نظام المحاسبة التقليدي والمؤشرات المالية المعدة على وفق النظام المحاسبي الدولي لابراز اهم الفروقات الحاصلة على تلك المؤشرات، وتوصل البحث لعدة استنتاجات منها ان التحول الى تطبيق معايير المحاسبة الدولية بات امرا واقعا سيما بعد اصدار البنك المركزي العراقي تعليمات بالعدد 12/9 بتاريخ 4/1/2016 والتي تقتضي بهذا التحول، كذلك تبين من خلال تحليل مؤشرات اداء المصارف عينة البحث بعد تعديل قيم استثماراتها بالاوراق المالية وموجوداتها الثابتة من العقارات على وفق القيمة العادلة في ضوء المعايير الدولية، ان هذا التعديل بشكل عام ذو تاثير نسبي صغير. تعتقد الباحثة ان ذلك يعد مؤشرا على ضعف كفاءة استغلال هذه الموجودات بما يناظر قيمتها العادلة. اوصت الباحثة ومع ترسيخ القياس على وفق المعايير الدولية بدراسة تاثير هذه التغيرات بالقياس في مؤشرات الاداء ضمن نطاق اوسع من عناصر القوائم المالية من قبيل الموجودات غير الملموسة واختبارات التاكل، كذلك ضرورة اتخاذ ادارات المصارف عينة البحث قرارات تحسن من استغلال الموجودات بما يعزز من تحقيق صافي ربح تشغيلي يغطي كلفة الاستثمار من هذه الموجودات ويحقق قيمة اقتصادية مضافة موجبة توفر فائضا مرضيا لاصحاب الحقوق. | The urgent need appeared to be depended largely on standards of international accountancy owing to adopting most of states globalization - based activities and economic practices. Under these conditions , the current research aims at bringing out numeric picture of what happened of changes on values of some assets that could be specified according to the international accountancy standards, with showing the reflection of these changes on indications of performance its values derived from the values affiliated to these changes . The current study aims at raising level of accountancy inside the country ,the importance of research lies in knowing the developments happened in scales of accountancy and how to direct them toward serving the economy Unit and other directions for measuring all events and transactions ensued from the economic processes , as well as changes occurred in values of assets if only being measured and amended according to the standards. The current research has followed up descriptive , analysis method in process of comparison among the financial indications prepared by the banks based on the traditional accountancy system and financial indications prepared according to the international accountancy system for bringing out the differences of these indications. The research has included most important conclusions, including , the conveyance into applying international accountancy standards , especially after having the central bank of Iraq issue instructions No. 12/9 on 14/1/2016 , regarding the transferring into the international standards . It also indicates, via analyzing indications of performance of banks, sample of the research after amending its investment values with the securities and its consistent assets in respect to real estates. This amendment is of relative effect. The researcher thinks that this amendment has been considered as an indicator of the weak efficiency of exploiting these assets. The researcher has recommended to boost the measurement according to the international standards by studying the effect of these changes on indications of performance within huge domain of financial elements; besides, it is necessary to take banks managements as a sample for the research, select decisions that improve the exploitation of assets. This actually leads to bolster to achieve operation profit that covers the cost of investment from these assets and to fulfill added positive economic value that provides willing surplus

اثر عوامل البيئة الداخلية في تطبيق الاساليب الحديثة للمحاسبة الادارية في العراق مع دراسة لبعض التجارب الدولية == The Influence of Internal Environmental Factors In Application of The Modern Methods For Administrative Accounting In Iraq - With Study For Some International Experiences

Author name: فاتن حاتم رجب الفاضل

Supervisor name: بثينة راشد الكعبي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Mustansiriyah University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: تتمثل مشكلة البحث في ثلاثة تساؤلات الاول ماهي عوامل البيئة الداخلية التي تؤثر في تطبيق الاساليب الحديثة للمحاسبة الادارية في الوحدات الاقتصادية العراقية ؟ والثاني ما مدى معرفة المستويات الادارية في هذه الوحدات بهذه الاساليب , والثالث هل تطبق الوحدات الاقت | The research problem represented in three questions, the first question what are the factors internal environment that affect the application of modern methods of management accounting in the Iraqi economic units. the degree of knowledge to the administrative levels in these units to these tactics. the third question, are the iraqi economic units apply these methods, Therefore research aims to study and analyze the impact of some of the internal environment factors in the application of modern methods of management accounting, and the extent of knowledge of these techniques in the Iraqi economic units and their application, and to achieve the objectives of the research were formulated three main hypotheses, the first hypotheses assumed that the internal environmental factors influence the application of the modern methods for accounting administrative, the second hypotheses, the Department of Iraqi economic units had sufficient knowledge in the modern means of administrative accounting And the third hypotheses, the Iraqi economic units apply the modern methods for administrative accounting. as it was chosen (6) internal environmental factors, these are : the organizational structure, organizational culture, human resources, financial resources, time, Competency and efficiency. and to check the research hypotheses, (8) samples of Iraqi economic units (the public sector) were selected, and by using two types of questionnaire : the questionnaire type (1) : allocated to the statement of opinion and resolution, the questionnaire type (2) allocated to the extent of knowledge of these units management in the modern methods for administrative accounting ,and their application to these methods, has reached a number of conclusions, including : financial resources, human resources and the time factor, and efficiency, Competency and culture of the organization and the organizational structure, all these are affect the application of modern methods of administrative accounting, also the results of the data analysis showed, the lack of sufficient knowledge for Modern administrative accounting methods in the Iraqi economic units (research sample), furthermore the results of data analysis showed a partial application of some modern methods of administrative accounting in economic units (research sample) these are : style of continuous improvement, the style of the Balanced Scorecard, the style of the target cost, style six sigma , style Value Engineering, The style of activity - based costing, although the administration in the surveyed economic units do not have sufficient knowledge in the designations of these methods.

تصميم انموذج محاسبي مقترح للتكامل بين سلسلتي القيمة والتجهيز لتعزيز القيمة لاصحاب المصلحة في الوحدة الاقتصادية == Designing Proposed Accounting Pattern For Integration Between Value Chain And Supply Chain To Enhance The Value of Stakeholders In Economic Entity

Author name: علاء محمد عبيد الزبيدي

Supervisor name: عماد صبيح فرج الصفار

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: Mustansiriyah University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: تعرض البحث الى بعض الجوانب ذات الصلة بوضع مقترحات وحلول لمشكلات تعاني منها الوحدات الاقتصادية وذلك بتصميم انموذج محاسبي يعزز تحقيق القيم لمعظم الاطراف ذات المصلحة في الوحدة الاقتصادية. كما وتمثلت مشكلة البحث بتحليل التغيرات التي تشهدها البيئة الاقتصادية و| This study aims at researching all related methods to develop the proposal and find solution to the problems plaguing the economic unit by designing an integrated accounting model contributing to maximizing value for stakeholders relying on analysis and evaluation of the value and Cost management techniques of value chain in an effort to reduce the un profited cost and maximizing values for the profit of stakeholders in the economic unit. This study relies on primary premise to presentation the contribution of analysis of valuation and value chains within an integrated accounting framework to strength the capacity of unite to put the value for the profit of stockholders and two secondary suppositions present the role chains through integrated accounting strategic model to maximizing the profit for stakeholders with the economic unite.Conclusions as following : 1 - Enhance the existence of an integrated accounting model to maximizing values for stakeholders in economic unit by integration of processing and value chain.2 - The weakness of the company to interesting cost management of value chain resulting to rise in the cost of products.3 - The weakness of Baghdad company to interesting the activates of Research and developmentforChain analysisAs it affects the analysis of evaluation activities in order to identify the useless activities of values.Recommendations as following : 1 - Interesting the way of gradual adoption for an accounting model with strategic view based on integration of processing and value chain relying on techniques cost of management cost.2 - Establishment of a separate department for research and development which review the operation and activates of the company to enhance the ability to achieve its vision and mission for the purpose of knowledge new technology in the performance of activities and processes

منهج مقترح لتحديد تكاليف الجودة على اساس الانشطة الموجهة بالوقت في اعمال المقاولات : دراسة تطبيقية في شركة الفاو العامة == Proposed Approach To Determine The Quality Costs Based Time - Driven In The Contracting Business Empirical Study In Al - Faw General Company

Author name: عبد الحسين لهمود ياسر الشحماني

Supervisor name: سلمى منصور سعد

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Mustansiriyah University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: ادت التطورات التكنولوجية والتصنيعية المتسارعة التي تشهدها بيئة الاعمال الى زيادة حدة المنافسة بين الشركات والتي تمثل تحديا كبيرا تسعى الشركات لمواجهته وضمان بقائها في السوق من خلال اعتماد تقنيات واساليب المحاسبة الادارية الحديثة , ومنها التكاليف على اسا | Rapid technological and manufacturing developments taking place in the business environment led to an intense increase of competition among companies. That represents a major challenge which corporations try to confront to ensure its survival in the market by adopting modern technologies and management techniques.These techniques include Activity - Based Costing (ABC), Total Quality Management (TQM), Just In Time (JIT), Target Cost (TC), Time - Driven Activity - Based Costing (TD - ABC) and others.The problem of this study is that , Iraqi companies still follow traditional systems of costs that do not take into account the factors of ( quality, time, cost ). These factors are the main factors for the success for the company to acquire competitive advantage. This would demand tolerating the producer or service large costs that negatively affect market price in addition to the lack of competitiveness.This study aims to apply of Quality Costs based Time - Driven Activity in one of the construction companies (FAO General Company for irrigation projects ) to show its impact on improving the performance of this company.The significance of this study lies in the importance of ( quality, time, cost ) factors in construction companies as main factors of success that enhance the ability of those companies to compete.The main results of this study ; Quality Costs counted based on the Time - Driven Activity contribute to performance improvement by focusing on prevention and evaluation costs and reducing the costs of internal and external failure. That leads to reduce total costs and improve product quality. Also , the adoption of these techniques provides appropriate cost information through more just allocation for the costs of products and services. That helps the administration of the company to make positive decisions like determining contract price , control over the contract fulfillment within the contract specified period and avoiding delay fines that create significant burden on the construction companies.

تطوير اساليب الرقابة الداخلية للوحدات الحكومية في ظل تطبيق الحكومة الالكترونية : دراسة ميدانية في وزارتي العلوم والتكنولوجيا والصناعة == The Develop Internal Supervision In The Shade of Electronic E - Government Practical Study, In The Ministry of Science And Technology And Ministry of Industry

Author name: صلاح حسن عبد الله البيضاني

Supervisor name: بكر ابراهيم محمود

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Mustansiriyah University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: تعد الحكومة الالكترونية نتاج لثورة تكنولوجيا المعلومات والاتصالات لاعادة صياغة بناء العلاقة بين المواطنين والحكومة من جهة، وبين المنظمات الحكومية من جهة اخرى وقد انعكست اثار هذه التكنولوجيا الحديثة على النظام المحاسبي الحكومي والرقابة الداخلية في المنظما | Electronic government is a result of the revolution in information technology and communications. Electronic government is to reform the relationship between people and government from one side , and the governmental organizations from other side. Implications of this modern technology impact governmental accounting system and internal supervision in governmental organizations. This study is to shed light on the impact of Electronic government on internal supervision and governmental accounting system. It is to specify the advantages and problems of application of electronic government on internal supervision and governmental accounting system.The study is a trial to formulate a proposed framework to develop methods of electronic internal supervision in the ministry of sciences and technology and ministry of industry to fit the application of electronic government.To achieve that , the researcher has adopted analytical descriptive approach to the Arabic and foreign literatures , periodicals that relevant with the study in its theoretical field. The researcher also has relied on deductive approach in specifying systematic that has been used in the practical field. He also used statistical methods to analyze the questionnaire form which includes three axis. - Axis of problems of electronic internal supervision in electronic government on efficiency and effectiveness of governmental accounting system. - Axis of problems of electronic internal supervision in electronic government. - Methods of developing internal supervision in electronic government. The study aims to 1 - Identify concept and importance of electronic government2 - The need for electronic government3 - To identify the impact of electronic government on the governmental accounting system.4 - To identify risks and threats face internal supervision in case of applying electronic government.5 - To identify experience of Arab and foreign countries in the felid of electronic government.6 - Promote and develop internal supervision in governmental units in case of applying electronic government. Some conclusions have been obtained : Application of electronic government leads to develops performance of governmental administrative and improve services , submitted for people.To achieve equality and justice in presenting governmental services that the citizen needs , this will lead to save time , effort and cost. Electronic government leads to eradicate financial and administrative corruption in all its kinds. Leads to enhance citizen's confidence in government. Traditional internal supervision is unsuitable for controlling supervision on transactions within the field of electronic government to discover faults or manipulation thus necessitating the need for internal control supervision when applying electronic government. Application of electronic government needs legal legislations , infrastructure , organizational structure of governmental units in present time. Recommendations that have been submitted by the researcher : Speed up the application of Iraqi national strategy of electronic government which aims to use information technology and communications in submitting services to achieve equality and social justice , transparency and effectiveness in governmental work , to have free economic based on knowledge. To take in consideration gradual transformation for electronic government to reduce resistance of expected change. Reconsidering the organizational structure of governmental units in line with the application of electronic government and practical process for that shift. Redesign services submitted by governmental units to keep abreast with technology development in the field of electronic government. Use of the proposed control methods by the researcher for the development of internal control in government units and according to the requirements of the electronic government

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

Author name: حميد لفتة محمد العتابي

Supervisor name: ابتهاج اسماعيل يعقوب

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Mustansiriyah University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: 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.

انموذج مقترح للتنبؤ بالتعثر المالي : دراسة تطبيقية في الشركات الصناعية المختلطة المدرجة في سوق العراق للاوراق المالية == Predicting of Financial Distress - A Suggested Model - Practical Study on The Mixed Industrial Companies Listed In Iraq Stock Exchange

Author name: محمد عباس نهود الشمري

Supervisor name: زهرة حسن عليوي العامري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Mustansiriyah University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages: