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المحاسبة عن اموال الصناديق السيادية في ضوء الممارسات المحاسبية الحكومية : انموذج مقترح == Accounting For The Funds of Sovereign In Light of The Governments Accounting Practices - Suggested Model

Author name: الهام محمد واثق العبيدي

Supervisor name: سعد سلمان عواد المعيني

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

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

Language: Arabic

University location: Baghdad

First pages:

Abstract: تناول هذا البحث مشكلة اعداد الموازنة العامة بالاعتماد على مصدر اساسي واحد في التمويل( مبيعات الموارد الطبيعية ) من دون اعتمادها على مصادر متنوعة من التمويل، وعرض البحث اهمية الاستفادة من ايرادات بيع الموارد الطبيعية واعادة استثمار جزء منها لتحقيق الدعم ل | This research deals with the problem of the numbers of the general budget by relying on one primary source of funding (natural resources sales) without reliance on a variety of sources of funding, and Display search importance of taking advantage of the receipts from the sale of natural resources and reinvest part of it to support the economy first, and to ensure that future generations rights natural resources and the fear of depletion Secondly, it has been the goal of research to the study and analysis of the conceptual aspects of the funds of sovereign funds submersible and view and analyze their own international accounting practices and propose measurement and proper accounting disclosure to the practice of acts of sovereign funds submersible, was built search on assumptions that (does not provide accounting practices in the sector General currently applied measurement and adequate disclosure of accounting operations to fund sovereign funds submersible and that the model proposed to account for operations of this type of fund that meets the needs of users of accounting information which has been prepared based on international standards for the public sector) and most have exceeded the researcher's conclusions (double accounting methods for SWFs submersible funds and the lack of international or its own local rules to standardize and directing the accounting for its money, and that Mamugod actually a set of generally accepted principles (Santiago principles) are working to develop and upgrade them by professional international organizations to make the standards). It also recommends a researcher in this regard (the need to update existing laws and the enactment of new laws that facilitate the creation of sovereign funds submersible of all kinds with reference to the need to develop the accounting work in by (the need to adopt an accrual basis of accounting, keep up with versions of international standards for the public sector, to provide permanent financing methods for these funds

انموذج حديث مقترح لهرمية المعلومات المحاسبية الحكومية : دراسة تطبيقية للمعلومات المنتجة في دائرة المحاسبة في وزارة المالية

Author name: الاء شمس الله الخزعلي

Supervisor name: ماهر موسى العبيدي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

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

Language: Arabic

University location: Baghdad

First pages:

مدى فاعلية نظام التخطيط، البرمجة، الموازنة وانعكاسه على النظام المحاسبي الحكومي : دراسة تطبيقية في وزارة التعليم العالي والبحث العلمي == The Effeciency of Planning - Programming Budgeting System And Its Reflection On Governmental Accounting System

Author name: اشواق عبد الرحمن عبد الوهاب الشيخلي

Supervisor name: ماهر موسى العبيدي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

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

Language: Arabic

University location: Baghdad

First pages:

Abstract: Generally, it could be said that the development witnessed in the last decades of twentieth century has turned the budget from just a financial plan for expenses and resources through a limited time framework trying to coordinate between them, into other state the budget represents tool for planning, coordination, motivation, communication, control and performance evaluation.Budget planning and excution method; the participation of various managerial levels in this process; the necessary information in their nature and resources for this process; the required communications, and the purposes tried to be achieved of various budget process, all these form a framework to what is considered ((the used budget model)). Knowing the budget objectives by managers as (inputs) and the information about how much they are achieved (feedback) will give the managers a base representing in measuring efficiency and diagnozing difficulties. In additionto that reaching the budget objectives to the low levels willmake the employees of good awareness of what the management wants in one hand , and in other hand through reports handled from the low levels to other high levels , the employees achievements and their times will be known through the advanced planning and preparation process, and of knowing the achievements, the management can get an important tool in the field of employees motivation and encouragement.Political , economic and social development occurred in our country through the previous three decades could make one concludes that most economic managerial and financial issues that need to be handled lay in the budget; that is because of the background in the foundations of public budget planning and preparation which makes this tool (the budget) a routine method is no longer capable of contributing in developing the efficiency of governmental units (managements).Depending on what is previously mensioned, this study aims to state the range of the efficiency of budget, programming and planning system and its reflection on the governmental accounting system and testing by applying in the ministry of Higher Education & Scientific Research.The study consists of six chapters.The first devoted to show the research Methodlogy and the previous studies through its two sections.The second chapter is allocated to study the public budget and its techniques planning throhgh its three sections.The third is allocated to study the governmental accounting sty tem through its three sectious.The fourth is devoted to show.The reflection of the P.P.B.S on the governmental accounting through its three sections.The fifth is allocated to the practial side of the study through its three sections.The sixth chapter summarized the major conclusions and presented some recommendations that relate to the study area through its two sections.

مفهوم الانصاف في المحاسبة واثره في عملية الابلاغ المالي : دراسة تحليلية وميدانية لانموذج ومستخدمي التقارير المالية بالعراق == Fairness Concept In Accounting & Its Effect On Discloser Process An Analytical & Empirical Study For Model & Users of Iraqi'S Financial Reports

Author name: اسكوهي اوانيس اوهانيس بدروسيان

Supervisor name: عامر محمد سلمان الجنابي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

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

Language: Arabic

University location: Baghdad

First pages:

Abstract: Accounting literature divided into two basic schools, the first one normative school concern with normative concepts such as ethics & social concepts, and concentrate on value implications statements so determining objectives became its core by determining and interpretation the needs of accounting information users. While positive school concentrate on empirical continuity for accounting being a discipline of formal education with concentrating on neutral presentation of accounting events and its discloser.It become clear that those accounting information users are the essences of both schools, by fulfilling there information needs under value standards in the first school, and by reflecting practical reality for them in neutral way without preferring some users over the others.Accounting is a social science because it is an art needs skills like law and medicine, as well as it is a science verify the credibility of the objective like law and economics. Therefore accounting is a social science in being interacting with the environment and in being part of it via inducing actual study and formulating generalizations about observed phenomena, and relating accounting procedures used to create accounting information with social principles to produce accounting principles such as fairness which support objectivity (principle) through being unbiased (procedure) as well as serving most of financial reports users. This was suggested by D. R. Scott, he is one of the first who call for fairness in 1941 : “accounting rules, procedures and techniques must be fair and unbiased and must not serve special purposes”, through this it became “value statement”.Fairness concept started to take its place in accounting literature orderly via professionals and academics studies. The monograph published in 1960 by Arthur Anderson & Co. about fairness mention that “fairness is basic accounting postulate that underlay accounting principles, fairness to all society segments, management, employees, shareholders, creditors, customers, and the public so that it is unified and measured under economic and political environment, conceptual pattern and norms of all segments to reach the target that accounting principles based on this postulate will produce financial accounting for economical rights and stakes legitimately established which it is fair to all segments.” Later Patillo positioned fairness as the basic standard used to evaluate other standards because it is the only standard that implies ethical considerations, when Patillo wanted to relate ideas such as justice, real, and fair with the objectives of financial reporting results which concentrate on the stakes of different parties in economy. According to Cowan that Patillo's opinion represents the American concept for fairness and the British sees fairness as distinguished, obvious, unequivocal, representation of facts.In return others like S. C. Yu & Harold Arnett called for impossibility of making fairness a measure or a framework to accounting principles for different reasons such as the disagreement on a clear concept for fairness idiom by the accountants, and the difference in the meaning of fairness concept among the reacceptances, as well as the difficulty to measure fairness effect. Between supporters and opponents ethical concepts including fairness still have clear effect in accounting, that researcher can not determine their subject, methodology, postulates and experimental means without implying value concepts.This study based on idea aims to clarify the meaning of fairness concept to become easier to include it within accounting standard and rules, and studying the effect of the ethical concept over some of the international and local financial disclosure applications.The most important theoretical conclusion is that fairness considered value concept means unbiased and objectivity in dealing with the company stakeholders specially the externals, via fulfilling useful, reliable, relevance accounting information. Fairness means the same as justice and different from just, because the latter means the abstract application to laws and rules without taking into considerations the circumstances relating to the subject of study.

تاثير توقيت الافصاح المحاسبي للشركات العراقية في الاتجار الداخلي بالمعلومات المحاسبية - الية مقترحة == The Impact of The Timing Accounting Disclosure For Iraqi Companies In The Insider Trading of Accounting Information - Proposed Mechanism

Author name: احمد طاهر كاظم العنبكي

Supervisor name: ضياء عبد الحسين القاموسي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

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

Language: Arabic

University location: Baghdad

First pages:

Abstract: يهدف هذا البحث الى بيان تاثير توقيت الافصاح المحاسبي المقدم من الشركات المحلية ولاسيما الشركات المساهمة المدرجة في سوق العراق للاوراق المالية في ظهور وتنامي انشطة الاتجار الداخلي بالمعلومات المحاسبية وبما ينعكس سلبا على نزاهة الاسواق المالية وكفاءتها. فض | This research aims to release the impact of the timeliness of accounting disclosure provided by local companies, especially shareholding companies listed on the Iraq Stock Exchange in appearance and growing insider trading activities of accounting information which are reflected negatively on the integrity and efficiency of financial markets As well as discuss deficiencies in laws and regulations related to disclosure of accounting and insider trading of accounting information And the rules of professional conduct that influenced the growth of insider trading of accounting information activities. The research was based on two major assumptions It represented the existence of several areas of deficiencies in laws and regulations governing the work of shareholding companies in Iraq as well as the rules of professional conduct that guide the professional conduct, particularly accountants them, especially those linked to the activities of insider trading of accounting information, as well as there is a significant correlation between the timing of the disclosure accounting submitted by the companies listed in the Iraq Stock Exchange to stakeholders, particularly investors, companies and between insider trading of accounting information activities. The present research suggests the following mechanism to avoid the phenomenon of insider trading of accounting information : (developing of the local laws and regulations related to disclosure of accounting, and improve the local laws and regulations on the insider trading , and update and activate the rules of conduct for professionals, especially accountants and auditors of them The research has come to a set of conclusions represented the most important of the growing importance of accounting disclosure submitted by the companies in a timely manner because it is the main source for users to provide them with information, as well as it sometimes may be sacrificing reliability appropriate timing to produce information quickly and present them to users in general and investors in particular , The insider trading activities of the accounting information to a constraint key to the efficiency and integrity of financial markets, as it works to undermine investor confidence in addition, it is one of the behaviors unethical because achieving insiders investors on unusual profits or avoid losses on other investors who are not familiar account. There are weaknesses in attention of local laws and regulations on the treatments insider trading accounting information compared to other developed countries , As well as the existence of an insider trading activities of accounting information in the Iraq Stock Exchange. These conclusions paved the way for group of recommendations : represented the most important improvement of accounting disclosure provided by local companies listed on the Iraq Stock Exchange in terms of content and timeliness of disclosure Through the development of local laws and regulations to the regulatory authorities of the desire to achieve a level of disclosure which is appropriate and adequate and fair submit to all users, The possibility of adopting international accounting standards (IFRS / IAS) to meet the information needs of users in general and investors in particular, as well as the benefits that could be achieved and that is the most important in the reduction of insider trading activities of accounting information in the case of the adoption of these standards, the development of local laws and regulations on the to address the phenomenon of internal trafficking of accounting information, so as to enhance investor confidence in the Iraq Stock Exchange and so by taking advantage of the experience of other developed countries in the formulation of the anti - insider trading laws

تقويم صناديق الاقراض التخصصية للمصرف الزراعي التعاوني باطار المبادرة الزراعية == Evaluating Specialized Lending Funds To The Agricultural Cooperative Bank Under The Framework of The Agricultural Initiative

Author name: ابراهيم طارق عبد الكريم العزاوي

Supervisor name: محمد علي طاهر الجزراوي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

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

Language: Arabic

University location: Baghdad

First pages:

Abstract: ركز هذا البحث على الاستثمارات الزراعية وعملية تقويمها وذلك من خلال المبادرة الزراعية التي اطلقتها الحكومة العراقية خلال المدة من 2008 ـ 2010. ان الاستثمارات الزراعية في ثلاثة مجالات هي الاستثمار في النشاط النباتي والاستثمار في النشاط الحيواني والاستثمار | The research focused on agricultural investment and evaluation process through the agricultural initiative launched by the Iraqi government during the period from 2008 - 2010. The agricultural investments in three areas of investment activity in plant and investment activity in animal and investment activity in agricultural services, and activation of agricultural investment in these activities worked the Iraqi government to launch agricultural initiative, which represents government investment includes all agricultural activities Iraqi (plant , animal and services) and so on by opening loan funds specialist is (fund small farmers, fund livestock, fund agricultural mechanization and irrigation modern, fund development of palm, and fund strategic projects major) since these funds various types of agricultural activities, animal and plant service and working on lending Iraqi farmers in the various governorates Iraq (except Kurdistan region of Iraq), where the Agricultural Cooperative Bank and through branches and offices located in all of Iraq's provinces the process of granting loans to farmers in batches and then recovered in the form of annual installments by each activity, and for the agricultural initiative aspects accounting, as well as the process performance evaluation can be applied to various agricultural activities (plant , animal and services) and including the agricultural initiative represents a mixture of these agricultural activities so the process straightened gives an indication about the developments in the funds specialist and by the Iraqi provinces, and this is done through the evaluation of the actual performance of funds agricultural initiative and extended time consecutive depending on financial allocations annual these funds disaggregated Iraqi provinces and depending on the branches and offices located in those provinces, hence the agricultural initiative represents government investment, subject to the evaluation process and analysis through loan funds specialized own and thus is the first step in the way of agricultural investment in Iraq, which will have a significant impact to the recovery of the national economy and provide employment opportunities, especially for the children of the villages and rural areas as well as supporting local agriculture and thus reduce agricultural import from abroad and provide hard currency for the country. The researcher reached a set of conclusions and recommendations proposed reinforced serve - God willing - the Iraqi agricultural sector.

الكلفة الملائمة في ظل المدخل الستراتيجي لاتخاذ القرارات التشغيلية : دراسة تطبيقية في الشركة العامة للصناعات الجلدية == Relevace Cost Under The Strategic Emphasis For Operational Decisions Taking Apractical Study In The General Company For Leather Manufactures

Author name: مهند عبد الرحمن سلمان العزاوي

Supervisor name: جليلة عيدان حليحل الذهبي

General topic: Administration and Economics

Specific topic: Accounting

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

Language: Arabic

University location: Baghdad

First pages:

Abstract: تعد عملية اتخاذ القرارات جوهر العملية الادارية لما لها من تاثير في نمو وتطور الوحدة الاقتصادية ونجاحها في تحقيق اهدافها لاسيما وانها تواجه العديد من المشاكل التي تدفعها نحو اتخاذ قرارات رشيدة الى جانب اجراء تغييرات في التقنيات المستعملة في الانتاج والانشط | The decision taking is regarded as the most important process in the managerial process , due to its impact in the growth and development of the organization and its succes in acheving its other objectives , especially it faces many problem which needs to Take the rational decision beside other continuous changes in the techinques of production and its objectives to create the valuse and support its competition. decision taking contains many steps to solve the problem which needs to take a rational decision , the matter which need to determine the problems reason , finding the relevant alternative throug determing the relevant cost which inlight of it , the decision taker can select the best choice which achieve the high benefit to the organization , So in order to take and make the rational operation decision , it needs to follow a scientific and practical methodlogy depending on the information which the cost accounting system interduces it as the major in put for the decision taking to determin the relevant cost by using the tools of the strategic cost management approach. This study aims to show the impact of using the techinques of the strategic cost management approach in determining the relevant cost for the operation decision through following scientific and relevant practical methodlogh which consists with the competitive strategies and the organization objectives by using some techinques of strategic cost management like ( ABC , ABM , TC ) and testing by applying in the general company for leather manufactur. This study consist of five chapters : - The first chapter show the research methodlogy and previous studies through its tow sections. The second chapter had allocated to be an introduction to the dcision taking process And techniques Offer By strategic cost management Path through its two section. The third chapter has allocated to show the competitive strategies and determining the relevant cost through its three section. The fourth chapter had practical side of the research through its three sections which had allocated to show and test the suggested methodlogy and analyse the results. Finally the fifth chapter summarized the major conclusions and presented some recommendations that relate to study aria through its two sections

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:

قابلية الفهم للمعلومات المحاسبية ودورها في تعزيز عقلانية القرارات الاستثمارية == Susceptibility Understanding of Accounting Information And Its Role In Promoting Rational Investment Decisions

Author name: جاسم كشيش زويد

Supervisor name: هاني حميد مشجل

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

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

Language: Arabic

University location: Baghdad

First pages:

تصميم قاعدة بيانات لنظام المعلومات المحاسبي وفق متطلبات ادارة المعرفة : دراسة تطبيقية في الشركة العامة لصناعة الزيوت النباتية == A Database of Accounting Information System Design Accourding To The Requirements of Knowledge Management Applied Study In The General Company For Vegetable Oil Industry

Author name: ذكرى مهدي صالح الاسدي

Supervisor name: عماد صبيح فرج الصفار

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 النظرية الموقفية في تطبيق اساليب المحاسبة الادارية المعاصرة : دراسة تطبيقية في الشركة العامة للصناعات الجلدية == The Impact of Contingency Theory In The Application of Contemporary Management Accounting Methods Applied Study In The General Company For Leather Industries

Author name: حنان نبيل عبد الجبار

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:

تقييم قرارات الاستثمار لقطاع الكهرباء في ظل الستراتيجية الوطنية المتكاملة للطاقة == Evaluation of Investment Decisions of Electricity Sector In Light of The National Integrated Energy Strategy

Author name: وديع هاني كاظم

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:

انموذج محاسبي للابلاغ المالي عن ارباح الاحتكار بحث تطبيقي في عينة من شركات الاتصالات == Model of Accounting For Financial Reporting of Monopoly Profits Applied Research In A Sample of Companies Telecom

Author name: رزكار علي احمد دولبمويي

Supervisor name: عامر محمد سلمان الجنابي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

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

Language: Arabic

University location: Baghdad

First pages:

اعادة هندسة نظم المعلومات المحاسبية في الوحدات الاقتصادية اساسا لتطبيق الذكاء الاقتصادي : دراسة تطبيقية == Reengineering of Accounting Information Systems In Economic Units As A Base For Applying Economic Intelligence

Author name: خديجة جمعة مطر الزويني

Supervisor name: كريمة علي كاظم الجوهر

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:

اثر الموازنة على اساس الانشطة في تنفيذ الستراتيجيات التنافسية : دراسة تطبيقية في الشركة العامة للصناعات الكهربائية معمل تموز == The Effect of Activity Based Budgeting on The Competitive Strategies : A Practical Study In The State Company For Electric Industries (Tamoz Factory)

Author name: مؤاب دليل مخائيل القسوس

Supervisor name: جليلة عيدان حليحل الذهبي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

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

Language: Arabic

University location: Baghdad

First pages:

الممارسة الدولية للمحاسب القضائي ومدى امكانية تطبيقها في تعزيز الاحكام القضائية في البيئة العراقية == The International Practice of Forensic Accountant And The Extent of Their Applicability In Promoting Judicial Rulings In The Iraqi Environment

Author name: اخلاص عبد علي داود الساعدي

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:

جودة التدقيق وتاثيرها في تطبيق قيد التحفظ المحاسبي في بعض الشركات المساهمة العراقية == Audit Quality And Its Impact on The Application of Accounting Conservatism For Some Companies Listed In Iraq Stock Exchange

Author name: جعفر عبد الحسين حلو الكعبي

Supervisor name: بشرى فاضل خضير الطائي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

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

Language: Arabic

University location: Baghdad

First pages:

تاثير الابلاغ المالي عن انخفاض قيمة الموجودات الثابتة على خاصية ملاءمة المعلومات المحاسبية == Effect of Financial Reporting For Fixed Assets Impairment on The Relevance Feature of Accounting Information

Author name: سلامة ابراهيم علي

Supervisor name: بشرى نجم عبد الله المشهداني

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

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

Language: Arabic

University location: Baghdad

First pages:

التوافق بين محاسبة المسؤولية وبطاقة العلامات المتوازنة وفق المدخل الاستراتيجي == Compatibility Between The Accounting Responsibility And Balanced Scorecard According To The Strategic Approach

Author name: مهند محمد عبد المطلب المظفر

Supervisor name: نصيف جاسم الجبوري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

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

Language: Arabic

University location: Baghdad

First pages:

خدمات التصديق ودور مراقب الحسابات في كشف الاحتيال من خلال مناقشة وتحليل تقرير الادارة == The Role of The Auditor's Commitment To Attestation Services Through Management Discussion And Analysis In Detecting Fraud : A Comparative Study

Author name: ثامر كاظم عبد الرضا العابدي

Supervisor name: حسن عبد الكريم سلوم 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:

اثر قواعد الحوكمة على جودة التدقيق وانعكاسه على موثوقية القوائم المالية : دراسة تطبيقية == The Impact of Corporate Governance Rules on The Quality of Audit And Its Reflection on Reliability Financial Statements : An Applied Study

Author name: نورة منير عبد الرحمن

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:

تقييم جودة نظام التعليم المحاسبي الجامعي في ظل معايير 2008 : 9001 ISO == Assessment of The Quality For Universal Accounting Education System Under ISO - 9001 : 2008 Standards

Author name: حسين فاضل عباس ال محمود

Supervisor name: صفاء احمد محمد العاني

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

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

Language: Arabic

University location: Baghdad

First pages:

ادارة الكلفة البيئية ودورها في تقويم الاداء البيئي بالتطبيق في شركة مصافي الوسط (مصفى الدورة) == Management of Environmental Costs And Its Role In Evaluating The Environmental Performance Applicable In Midland Refineries Company (Daura Refinery)

Author name: مرتضى كريم خليل الخزرجي

Supervisor name: علاء جاسم سلمان

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

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

Language: Arabic

University location: Baghdad

First pages:

ملامح الاطار المفاهيمي للمحاسبة عن المسؤولية الاجتماعية في الوحدات الاقتصادية العراقية == Features Conceptual Framework For Accounting For Social Responsibility In The Iraqi Economic Units

Author name: دجلة عبد الحسين عبد

Supervisor name: عباس حميد يحيى التميمي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

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

Language: Arabic

University location: Baghdad

First pages:

تاثير احتساب تكاليف الوقاية على كلف الفشل وانعكاسه على جودة الخدمة الصحية في مستشفى جراحة الجملة العصبية ومستشفى المختار الاهلي == The Effect of Calculating Prevent Costs on The Failure Costs And Its Impact on The Quality Health Services In The Nervous Surgery Hospital, And Mukhtar Al - Ahli Hospital

Author name: فاتــن ذياب زغير العكيلــي

Supervisor name: منال جبار سرور السامرائي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

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

Language: Arabic

University location: Baghdad

First pages: