Search — Iraqi Digital Repository

Field

Search words

Show: 25 50 75 100 Results

Search results: 25 out of 1,453

مدى ملائمة مداخل القياس المحاسبي لطرائق اصلاح الوحدات الاقتصادية العراقية المتعثرة == The Suitability of Accounting Measurement Entrances For Troubled Iraqi Economic Units Reform Methods

Author name: سعاد عدنان نعمان

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: سعى البحث الحالي لاهداف عدة منها، تحديد طبيعة العلاقة بين بديل القياس المحاسبي وبين طرائق اصلاح الوحدات الاقتصادية العراقية، وكذلك تقييم مداخل بدائل القياس المحاسبي المستخدمة في اصلاح الوحدات الاقتصادية العراقية المتعثرة (*)، فضلا عن اصلاح تلك الوحدات، وه | The current research sought to achieve many goals like : determine the nature of the relationship between the accounting measurements and alternative methods of reforming Iraq's economic units, as well as evaluating alternative accounting measurements entrances used in reforming Iraq's troubled economic units , also this method makes the way to select and applicate of accounting standards very easy depending on the alternative information used to reform these economic units. The methodology focused on the only way to reform which is privatization that is often the result of lack of accounting information because of losing the alternative accounting measurement methods application to choose the best way of reform , which is resulted some important questions like : is the alternative accounting measurements used provided useful information and consistent with the economic reform method in troubled economic units? Are there any difficulties in application of suitable alternative accounting measurements to reform troubled units? In order to assess whether the reform method actually used in the Iraqi economic units consistent with alternative measurements to reach to the alternative accounting measurement application steps to reform Iraqi troubled economic units, so I conducted a field survey of Iraqi troubled economic units and choose (4) economic units belonging to the ministry of industry because these units have sought to apply the methods of economic reform and meets the reform indications as well as data available to the research that consistent with economic reform methods by determining the alternative accounting measurements that fit Iraqi methods to reform economic units and analyze some financial statements before and after applying the reform method. The research set some conclusions the most important was : the sample of economic units suffer from not using alternative accounting measurements to reform which result in transform to losing units and resort to borrow which depletes the company resources with huge rise of management expenses and inability to adapt and competitiveness. The research set many recommendations as follows : the process of identifying the problem of troubled economic units can be properly by gathering available information and then make the right decision by choosing the best way economic reform, also the necessity to create a new account in the special accounting guide to unified the accounting system applied in the public sector because of increases occurring in assets value as a result of re - evaluating within a separate account in equity as indicated in the relevant international accounting operations

تاثير جودة الابلاغ المالي في سياسات توزيع الارباح وانعكاسه على القيمة السوقية للشركات المدرجة في سوق العراق للاوراق المالية == Effect of Financial Reporting Quality In The Dividend Policies And Its Reflection On The Market Value of Companies Listed On The Iraq Stock Exchange

Author name: سطم صالح حسين

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:

Abstract: تعد جودة الابلاغ المالي من المواضيع التي مزاالت قيد التطور في مفهومها وطريقة قياسها، وينعكس تاثيرها في قرارات المستفيدين من المعلومات المحاسبية، فضلا عن تاثيرها في متغيرات مهمة مثل توزيعات الارباح والقيمة السوقية، لذا تنشا الحاجة الى الخوض في غمارها من ا | Financial Reporting Quality (FRQ) as a topic of the present dissertation is considered as one of the most important topics in the contemporary financial accounting discipline, that the concept and the method of measurement is still under development, this dissertation has also covered the FRQ effect on the decisions of the beneficiaries of the accounting information. Furthermore, it shows the FRQ effect on important variables e.g. dividends and the market value. Therefore, the need to study this topic is important to clarify the ambiguity of its implications. This dissertation aims to provide a diameter of the FRQ level of the companies listed on the Iraqi Stock Exchange. Moreover to show the FRQ effects on the dividend policy and it is reflection on the market value. Finally, this study proposes a model in order to measure the FRQ. Many conclusions have been driven by the researcher, the most important of them are shown hereunder : 1. The proposed model is the best among all the models because, of its explanatory power which is the highest compared with other models. However the explanatory power of all the models was found to be low, the reason behind that is because of combining both the cash and stock dividends together that may be result because of the less cash dividends during the research period.2. The company’s market value has increased in the Iraqi Stock Exchange due to the effect of FRQ on the Dividends. The total effect on the market value confirms this point through combining both the direct and the indirect effect. Based on the conclusions of present dissertation the researcher has recommended many of points, the most important of them are shown below :

استخدام اسلوب التكاليف على اساس الانشطة ABC في قياس تكلفة الخدمة الصحية : دراسة نظرية وتطبيقية في مستشفى الجراحات التخصصية == The Use of Activity Based Costing ABC Approach In Measuring Cost A Teoretical & Appling Study In Hospital of Speciaist Surgeries

Author name: سحر طلال ابراهيم

Supervisor name: فائز نعيم يوسف

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:

قياس تكاليف الجودة البيئية واثره في ترشيد الاداء البيئي == Measuring The Costs of Environmental Quality And Its Impact On The Rationalization of Environmental Performance

Author name: زينب حمودي هاشم

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:

Abstract: ان التغيرات الكبيرة في بيئة الاعمال المعاصرة نتيجة التطورات التكنلوجية وعولمة التجارة ادت الى زيادة الاهتمام بالجودة البيئية بوضعها احدى عناصر الميزة التنافسية في السوق لان الزبائن يفضلون المنتجات الصديقة للبيئة او قليلة التاثير على البيئة والمجتمع يفضل ا | This research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective it have been used each of the following mechanisms (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables used two models to measure the Accounting Conservatism practices would represent by (model C - Score) and (model Basu revised), which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the period from 2008 to 2013. The study found Midland Refineries Company (Daura) and their employees to know the key elements of the costs of environmental quality and how to be identified, measured and disclosed separate reports and connote the importance of the information provided which leads to the failure of the Midland Refineries Company, which (Daura) to identify and measure these costs the disclosure, which led to the failure to identify the movement of these costs and their evolution in terms of increase or decrease from period to period, and the weakness of the attention Midland refineries company (Daura) by asking the right spending on environmental protection costs as it focused on cost recycling influential products in the environment without the strengthening of other costs in order to reduce the environmental cost of internal failure

التكامل بين المحاسبة عن الانجاز ونظرية القيود في تحديد التكاليف لترشيد القرارات التشغيلية بالتطبيق في الشركة العامة لصناعة البطاريات == Integration Between Throughput Accounting And Theory of Constraints In Costs Identifying To Improve Operating Decisions

Author name: رفل شاكر سلوم الخفاجي

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:

Abstract: تميزت البيئة الصناعية في العصر الحديث بتسارع تطورات امكانياتها التقنية والفنية من اجل تلبية متطلبات السوق من المنتجات ذات الجودة والسعر المناسبين بما يضاهي الطلب على تلك المنتجات، وبذلك اعتمدت الشركات الصناعية انظمة ادارية ومحاسبية تواكب وتحاكي التطورات ا | Characterized by the industrial environment in the modern era accelerated developments potential technical and functional in order to meet the market requirements of quality products and price appropriate including comparable demand for those products, and thus adopted the industrial systems, administrative and accounting cope with and simulate technological developments and their associated complications and standards for performance and ways to achieve its goals.Based on those requirements have emerged many of the techniques and approaches in management accounting with the assumptions and attitudes differentiated in an attempt by their authors to find ways to achieve success, which is different from one perspective to other, and most important ingredients for success to build on good decisions based on sound foundations and scientific rather than relying on experience and skillfor those in charge of the decision - making process.Also, many of these particular operating decisions which need to cost measurement for sound output of the production process to be the foundation stone for the start of improvements and enhancements on the components profitability wich achieves the satisfactory results.Among these approaches the entrance to the accounting for achievement, who tried to put forward the concept of the cost is different from the traditional concept and development of related standards by renaming some of them and a fundamental change to the concept of others and the introduction of new variables in the cost measurement process.It is administratively emerged as the Theory of Constraints as one of the methods to deal with scarce resources relatively To overcome the constraints and limitations that impede economic unity in its progress towards achieving its goal, have been subjected to a lot of criticism from researchers over the past two decades, also appeared to her supporters tried to use its way simplified and expanded to include unitswith a different activity is productive activity.Study importance derives of accelerating industrial developments that need to be systems cost - accommodate these developments and focus on all that would maximize its goal, throughput accounting has focused on changing the costs structure considered raw materials only element that changes with activity volume as wage labor and factory overhead been enter under the fixed section to simulate the increasing automation in the industrial environment, as well as the Theory of Constraints focused on bottlneck and capacity constraints and other restrictions that reduce the throughput unless they are managed and processed.Based on the above, the study hypothesis has to be integration between throughput accounting, the theory of constraints will determine the costs that rathonalize operational decisions and increase thier quality.This study has been applied to, in the company of the public sector companies in Iraq is the General Company for batteries which were extracted the necessary data required to build and test the relrvance of the information generated in the rationalization of a package of operational decisions that are replicated in each industrial unit approx.The study concluded a set of conclusions and recommendations in the theoretical and practical sides embodied in the most important variables affecting the success of each company.

تصميم نظام محاسبة التكاليف الموحد لقطاع الصناعات التحويلية == Design Uniform Cost Accounting System For Industrial Manufacturing Sector

Author name: رجاء صادق بيجان

Supervisor name: نصيف جاسم محمد علي الجبوري

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: يعد نظام محاسبة التكاليف من الانظمة التحليلية التي تلعب دورا مهم في دعم الادارة في التخطيط والرقابة واتخاذ القرارات, كما انها اصبحت ضرورة ملازمة لانشاء اي مشروع صناعي اكان ام خدمي ام زراعي..الخ.لقد الزم النظام المحاسبي الموحد الشركات بضرورة ان يكون لديه | The cost accounting system of analytical systemsThe Cos Accounting System is one the analytic Systems which plays important role by support the management in planning & control and decisions - making ,as it became attendant necessity to establish any project whether industrial , service or agriculture..etc.The consolidated accounting system has committed the companies to have their active costing system in which the management can obtain their own data, but we found most of the economic units face problems of applying the costing system because of reasons related to the system design itself or might be related to the requirements of the application success. So the Search has been prepared for the potentiality to set and designing Consolidated Costing System that provides relevant information for proper decision - making, So the need has been emerged in practical realism to review the costing system that came with the Consolidated Accounting System specially since increasing the demand for information and the changes that occurs in business environments and the insistence to perform competitive advantageous. Al - Kut General Company For Textile Industries has been selected as a field to apply this Search due to its importance on industrial sector level, in addition to experience of the company and its potentialities as well Through studying the truth of current costing system and identifying the weaknesses & strength points ,also create model for a Consolidated Costing System that fits the nature of cost centers and products too. The system has been applied and the outputs has compared in form that shows the information and the styles that is created from applying the new system shall be more efficient and important in serving the management to provide all requirements for information

المحاسبة عن التحوط في المشاريع الاستثمارية المشتركة بالتطبيق على عينة من المصارف السعودية == Accounting of Hedge In Joint Investment Ventures Applied On A Sample of The Saudi Banks)

Author name: ذكرى جمعة سكر الواسطي

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: هدف البحث الى اجراء تحليل مقارن للقوائم المالية لغرض تسليط الضوء على محاسبة التحوط عن المخاطر التي تتعرض لها المشاريع الاستثمارية المشتركة على وفق الستراتيجيات والسياسات الصحيحة وعلى وفق المعايير الدولية التي قد تتعرض لها في السوق التي تعمل فيها مثل تلك ا | The goal of research is to conduct a comparative analysis of the financial statements for the purpose of shedding light on the hedge accounting for the risks to the investment ventures of common according to strategies and the right policies and according to international standards that may be exposed to the market in which they operate such ventures, to be useful for all financial institutions, was important to discuss the issue of accounting for hedging in the joint investment ventures the future in Iraq, particularly that of our dear country is witnessing the opening economically and major investment which requires willing the Iraqi market to receive the corporate and investment ventures, whether individually or jointly, and to the joint venture operations impact and influenced by reciprocal between the environment market and the Iraqi society and between those ventures and objectives and to be derived from implementing such a project for the future and result check on the existence of accounting environment Iraqi equipped to address those risks in the joint investment ventures that may reduce and limit the risks that may be exposed to such ventures in the Iraqi environment.To accomplish research has been to use the following hypothesis : that there is a relationship between the hedging instrument and risks of investments in joint ventures, and so by measuring the impact of the choice of hedging instrument for the type of risk as variables on the hedged item in a variable.To achieve the objective thesis research has been selected sample presentation and analysis of the risks faced by joint investment ventures and derivative financial instruments that are used to reduce these risks and are joint ventures the three Saudi Arabian banker - SABB Bank, Saudi Arabia - French Bank, Saudi Arabia - Dutch.The research has come to a set of conclusions including : - 1 - Contributing the joint investment ventures in an active role in the process of integration and the creation of close ties between the economies of the countries. 2 - A joint venture reflects the diversity in the environment and economic productivity in terms of resources, which promote the provision of enabling environment for the growth of such ventures.3 - The importance of joint investment ventures in the social policy by assisting in the development of human resources as well as the exchange of knowledge and new technologies and exchange of different cultures.4 - For hedge accounting is a comprehensive system of information on risks, which would identify the effects of

اثر تطور البيئة الصناعية المتقدمة والسوق المفتوحة في نظام التكاليف المعيارية : دراسة تطبيقية في شركة الصناعات الاليكترونية == The Effect of Developing The Advanced Industrial Environment And The Open Market In The Standard Cost System

Author name: ذكرى جمعة سكر الواسطي

Supervisor name: نصيف جاسم الجبوري

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: منذ بداية عقد الثمانيات من القرن السابق ونظام الكلفة المعيارية يواجه الانتقادات الشديدة ويتعرض للهجوم بسبب انه لا يزود الشركات الصناعية المتقدمة بالمعلومات المطلوبة ويعود الانتقاد الموجه لنظام الكلفة المعيارية الحالي (التقليدي) بانه نظام غير مرتبط بالبيئة | It is not new to say that the Cost Accounting was born and grown up in the advanced industrial environment. After the enormous evolution in that environment, the needs have increased to develop the Cost Accounting System as the direct labour encompasses a little proportion in comparison to the factory overhead costs. Therefore many cost systems had appeared in addition to a lot of ways and measures to overcome the emerging problems. One of the most important cost systems is the Standard Cost System. The problem in the research is that Cost Accounting is still slow in its evolution to follow the current development in the advanced industrial environment and the open international markets.We can't deny that there are a lot of interesting attempts to follow the ongoing development. Nevertheless, there are still drawbacks and problems in the Cost Accounting Systems that had not been resolved yet and the Standard Cost System is one of them. The aim of this research is to answer the question; can the current Standard Cost Accounting System accomplish the real needs of the fast and successive developments in all the knowledge fields and the world of today which is strongly correlated with the advanced technology and the open international markets? or it needs to develop and change to follow the current changes in our world today.The hypothesis of this research embraces the idea that there's a positive and strong relationship between the technological development or the advanced industrial environment and the open markets with the Cost Accounting System.The significance of this research comes to show how the Standard Cost System is important as an applied system in almost or nearly all the industrial companies and institutes in the developed countries and in spite of that it is facing a lot of assaults and bitter criticisms.It has been concluded through the research that the Cost Accounting System is so effective and being used in spite of all criticisms; but it needs to be developed and updated. In addition it was deduced that there are industrial institutes that don't apply the non - financial measurements besides the financial measurements in the process of monitoring and development.With regard to the researcher's recommendations; they include measure to apply and develop the Cost Accounting System and to apply some suggested samples of new variances besides using the non - financial measurements with the financial measurements in the process of monitoring.

مدى ملاءمة معايير المحاسبة والتدقيق في المؤسسات المالية الاسلامية للتطبيق في المصارف العراقية الاسلامية == The Appropriateness of The Accounting And Auditing Standards In The Application of The Islamic Iraqi Islamic Banks And Financial Institutions

Author name: نهله عبيس طلال

Supervisor name: طلال محمد علي الججاوي

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: اصبحت الصناعة المصرفية الاسلامية حقيقة واقعة ليس في العالم الاسلامي فحسب، ولكن في معظم دول العالم اذ هي منتشرة في معظم الدول، مقدمة لذلك فكرا اقتصاديا ذا طبيعة خاصة وقد اصبحت هذه المصارف واقعا ملموسا تجاوز اطار التواجد لينفذ الى افاق التفاعل والابتكار و| Islamic banking industry has become a reality not only in the Islamic world only, but in most countries of the world, as is common in most states, a prelude to that a economically thought a private nature. These banks have become a reality exceeded the framework of presence to implement the prospects of interaction, innovation and deal positively with the developments of the times faced by the world today as the number of Islamic banks, according to the latest statistics to more than ( 500) bank Islamic financial institutions in the various countries of the world, due to the factors of liberalization that the Islamic world has witnessed the real desire of these communities in building a developed society and the search for suitable alternatives to the economic and social reality and religious In the framework of this importance, the Iraqi Like other Iraqi financial institutions seek to guide their operations to serve the economic and social environment in ports, which does not control interest rates and makes a profit considerations of social considerations so that the social return be one of the indicators making investment decisions Islamic banks, and Islamic banks originated Iraq under difficult environmental conditions as a result of conditions and events experienced by the country and all that was born provoked negative reflected on the development of this industry, came this research in an attempt to shed light on the Iraqi Islamic banks and to identify the most important features of the industry and the accounting and auditing standards and controls legitimacy applied to highlight the role Economic played in the economic development process through holdings of material and technical capabilities, and demonstrate the distinct role of body internal Shari'a, which is an independent body of scholars who specialize in the jurisprudence of transactions and entrust to the Superintendency legitimate internal guidance Activity banks, monitoring and supervision to ensure compliance with the provisions and principles of the Sharia Islamic, and through what provided by the Accounting and Auditing of accounting and the legitimacy of standards promised as one of the most important regulatory tools to detect deviations occurring and correct errors in the light of the auditing standards and controls legitimacy of Islamic banks was inevitable that the Iraqi Islamic banks committed to the application of these standards, have reached a researcher to conclusions the most important that the Iraqi Islamic banks need to develop technical and financial instruments in line with the economic and financial reality and the search for new investment tools to enable them to keep abreast of developments in this dynamic industry as well as the Iraqi Islamic banks able application of accounting standards and reality by the Accounting and Auditing Organization for Islamic Financial Institutions through the enactment of laws on Islamic banking industry and to achieve control and Shariah principles

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

Author name: خلود عاصم وناس

Supervisor name: نصيف جاسم الجبوري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

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

Language: Arabic

University location: Basrah

First pages:

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

تقويم اداء مراكز المسؤولية باستعمال اساس الانشطة : دراسة تطبيقية في الشركة العامة لصناعة الزيوت النباتية (مصنع المامون)

Author name: خضير مجيد علاوي

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:

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

Author name: خالد جبار سوادي محمد الظالمي

Supervisor name: فاضل حنتوش عبد الله المحسن

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

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

Language: Arabic

University location: Basrah

First pages:

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

Author name: حيدر عبد الحسين حميد المستوفي

Supervisor name: ماهر موسى العبيدي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

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

Language: Arabic

University location: Basrah

First pages:

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

امكانية اعتماد الحلول الراديكالية في تغيير واقع التنظيم المحاسبي في العراق == The Possibility of Adopting Radical Solutions To Change The Reality of The Accounting Regulation In Iraq

Author name: حكمت حمد حسن

Supervisor name: بشـرى 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:

Abstract: تعد المحاسبة علما من العلوم الاجتماعية يستند على مجموعة من المبادىء والقواعد القائمة على مبررات منطقية , حيث تتولى مسؤولية توفير المعلومات المالية عن حقيقة الوضع المالي لمنشاة الاعمال , وبالتالي فهي تخضع لذات المداخل الفلسفية التي تخضع لها العلوم الاخرى | Accounting is Science from the Social Sciences is based on a set of principles and rules based on rational justification, which is responsible for providing financial information about the fact of financial position of the entity business, and are therefore subjected to the same philosophical entrances governing other sciences to explain and interpret the nature and the way of progress in science. This study is consistent with several previous studies which see accounting progressing according to the approach of radical revolutionary, completely as described by a professor of the history of American science Thomas Kuhn (1922 - 1996) in his book " The Structure of Scientific Revolutions," in which he sees that the progress of science with the open end starts from the stage before the science and followed by the stage of normal science, and then the stage of the crisis when anomaly states that undermine confidence in the Paradigm of natural science are increasing , then the revolution to resolve the crisis through adoption of new Paradigm able to cope with the problems that the former Paradigm from was unable to deal with them. One of the most important findings of this study is that the progress of accounting within the last hundred years had embodied the steps defined by Kuhn in the private approach in progressing of science, where the international paradigm accounting moved from the form historical cost to the form of the fair value which was culminated in the issuance of standard reporting International financial 13 ( fair value measurements ) and if it has now compared with the local paradigm in Iraq (standardized accounting system) , the size of gap has been continuously widen over time compared with the previous Iraqi studies which carried out similar comparisons, because of the stability in the local paradigm and its inability to accommodate environmental change while the change and development on the other side continued. These results paved the way for introducing recommendation in necessity to change local paradigm and replaced it thoroughly by the paradigm of international accounting, being unable to achieve the goals that accounting founded for them ( providing useful information ) in the current environment conditions making use of the experiences of several countries that have passed similar circumstances and with deliberate manner in cooperation with the international professional bodies.

تقييم السياسات المحاسبية لتطبيق مبدا الاعتراف بالايراد لعقود التامين المحلية في اطار معيار الابلاغ المالي الدولي (4)

Author name: حسين حوشان جار الله

Supervisor name: صفوان قصي عبد الحليم الطه

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: ان شركات التامين هي احدى القطاعات التي لها دور مهم في مختلف اقتصاديات العالم, الامر الذي ادى الى اهتمام مجلس معايير المحاسبة الدولية بموضوع المحاسبة في شركات التامين , وذلك من خلال اعداد معيار كامل تحدد من خلاله المعالم الاساسية التي يجب ان تحذوها شركات ا | Including that of the insurance companies is one of the sectors that have an important role in the various economies of the world, Me International Accounting Standards Board the issue of accountability of insurance companies, and through the development of full standard which it set out the basic parameters that must be Thdhuha insurance companies When making the process of recognition and measurement own contracts insurance, despite the obvious attention at the international level in the insurance contracts issued by insurance companies in terms of measurement and disclosure, but the standards and local accounting rules Council did not go towards the local base version until now resulting in the departure of local applications for international acceptance, in terms of providing information appropriate and useful, especially in the field of non - recognition of the financial statements revenue according to the international standard requirements (4) and draft proposed to develop it and on this basis Display researcher in his research subject (accounting policies, evaluation of the application of the principle of revenue recognition for local insurance contracts within the framework of IFRS (4)) It linked the importance of research of the importance of the application of the standard insurance contracts requirements IFRS4 being of modern accounting standards, which helps applied to enhance the work of insurance companies and improve their services and achieve the quality and transparency of the information provided by users on all aspects of insurance contracts, particularly the recognition of revenue, as research aims to : 1 - Statement of the way in which the economic unity under which the composition of the profits or losses of the risks through the development and investment as well as the customers account.2 - Statement on the nature and extent of the risks borne by the economic unity as a result of the issuance of insurance contracts.3 - study issued by domestic insurance companies and insurance contracts and analyze the accounting procedures used to have. To achieve the objectives Find the hypothesis that situation, that the adoption of IFRS (4) and the draft of the proposed development and other international practices and adapted for domestic purposes will contribute to the evaluation and development of standardized accounting system for insurance companies, and through this study, the researcher to a number of conclusions was the most important : 1 - The insurance contract under IFRS 4 Insurance contract is a contract whereby one of the parties accept (the insurance company) a significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder for check uncertain future event falling (insured event of it ), which adversely affects the policyholder, and so the contract is not an insurance contract unless the mission transfer insurance risk, are significant insurance risk only if such insured event to lead the insurance company to pay an additional important benefits in any way was not.2 - The IFRS 4 makes a distinction between financial risk and risk insurance, as the insurance risk is the non - financial risk transferred from the contract holder to the insurance company, so that the contract, which displays the insurance company to financial risk without insurance risk is not an insurance contract.3 - The insurance company recognizes premiums earned income directly regardless of the delivery of services provided under the contract, and this is not consistent with the requirements of revenue recognition under IFRS 4, as Paragraph 56 of the draft standard that the insurance contract revenues must imagine the promised transfer of services from the insurance contract amount reflects the services provided.4 - Requires a standard financial reporting number (4) of the insurance company to disclose data that help users understand the amounts and timing of future cash flows from insurance contracts, with the physical impact and the degree of uncertainty surrounding them that afflict the amount of maturity and claim related to them, and lack of clarity as well as the disclosure of sensitive information relating to the profit and loss and property rights for the change in the effect of physical variables.One of the main recommendations of the study are : 1 - Recommending the adoption of the International Financial Reporting Standard No. (4) and interpretations and standards relevant to make the most in the field of accounting in the insurance companies.2 - The need for revenue recognition as stipulated in paragraph (56) of the draft standard terms of Paragraph 56 of the draft standard that the insurance contract revenues must visualize the promised transfer of services from the insurance contract amount reflects the services provided.3 - The need to direct Iraqi standards and accounting rules Council to issue a specialized standard on accounting for insurance as part of a standard financial reporting number (4) and draft amending it.

تاثير اليات حوكمة الشركات في ممارسات التحفظ المحاسبي == The Effect of Mechanisms Corporate Governance In The Accounting Conservatism

Author name: حسين جليل محسن الموسوي

Supervisor name: بشرى عبد الوهاب محمد حسن الجواهري

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: يهدف هذا البحث الى الوقوف على طبيعة تاثير بعض اليات الحوكمة في ممارسات التحفظ المحاسبي لعينة من المصارف المدرجة اسهمها في سوق العراق للاوراق المالية وتحديد الالية الاكثر تاثيرا في ممارسات التحفظ المحاسبي. ولتحقيق هذا الهدف تم استعمال كل من الية ( حج | This research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective the use of all of it (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables was used two models to measure the Accounting Conservatism practices would represent by (model C - Score) and (model Basu revised), which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the period from 2008 to 2013. In light of the results recommended the search to : compel Iraqi companies listed on the Iraq Stock Exchange to disclose - I all relevant to the application of corporate governance and mechanisms of information. listed companies in the Iraq Stock Exchange on the continued practice - II of accounting policies are conservative because of their active effect in curbing the excesses of assets and gains and investor protection values, and that does not understand that call for overkill in the exercise, but guidance for the application of the decision - making and what does not allow misleading users. III - listed shares in the market companies that the Board of Directors lineup include independent members with expertise and efficiency and strive to provide an audit committee has members independent and qualified and experienced financial and accounting know - how with set limits on rates of ownership and disclosure and follow - up property effectiveness and increase interest in the drafting of the report prepared by the auditor allowing the opportunity to demand more from the accounting reservation to limit the opportunistic behavior of management practices.

انموذج مقترح لدور المحاسب الاداري في تنفيذ اليات حوكمة الشركات : دراسة ميدانية في عينة من الشركات الصناعية العراقية المختلطة == A Suggested Model For The Role of Management Accountant In Implementing Corporate Governance Mechanisms Field Study In Sample of Iraqi Mixed Industrial Companies

Author name: حسنين راغب طلب الشمري

Supervisor name: بشرى نجم عبد الله المشهداني

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: تهدف الدراسة الى تسليط الضوء على مفهوم حوكمة الشركات وتحديد ابعادها المحاسبية , ولاسيما ما يتصل بتطوير دور المحاسب الاداري من حيث الطبيعة والنطاق وكذلك موقعه في الهيكل التنظيمي في الشركات العراقية وبما ينسجم مع تنفيذ مبادئ واليات حوكمة الشركات في بيئة الا | This Study aims to highlight the Cooperate Governance concept and determine its accounting dimensions, especially what has connected with development the management accountant role concerning the nature ,scope and its location in the organizational structure in the Iraqi companies as to be complied with implementing the cooperate governance concepts and mechanisms in the Iraqi businesses environment. This study, has based to determining the governance mechanisms and management accountant role in conducting them in a sample of Iraqi industrial companies listed in the Iraqi stock exchange during the field visits for these companies and interviewing many heads, rather than analyzing the questionnaire prepared to achieve the study objective and it has been designed to survey the opinions of academics, experts, specialists and heads in the companies regarding the management accountant role (concerning the nature, scope and its location in the organizational structure) in achieving the cooperate governance mechanisms.The study has reached to several conclusions represented by the following : 1. The governing boards in the companies, sample of this study, aware to their responsibilities towards the stockholders and others of the stakeholders, but the actuality refers to a weakness in activate the governing board mechanism and requirements of conducting the tasks shouldered by their members in all companies, sample of the study, rather than a weakness in implementing other mechanisms of the cooperate governance.2. There is a clear shortage in the management accountant role in the companies, sample of the study, regarding to implement the governance mechanisms, whereas his role is limited to provide the financial information and consultations to the executive management and nothing else, rather than performing his role centrally according to the required information in terms of quantity, quality and format based on the models determined by the management. Also, there is no direct connection to communicate the information and consultations between management accountant and the executive management and other parties.This matter needs to develop the management accountant role in these companies complying with the governance mechanisms' implementation

تطوير اجراءات محاسبة التكاليف في النظام المحاسبي الموحد وفقا لمعايير محاسبة التكاليف لدول مختارة == Developing Cost Accounting Procedures In The Unified Accounting System According To Costing Standards of Selected Countries

Author name: حسنين حميد العبيدي

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:

Abstract: تسعى الشركات العراقية الى تحديد كلفة المنتجات والخدمات التي تقدمها الى الزبائن بشكل دقيق من خلال استخدام الطرائق والاجراءات والمعالجات التي يوفرها نظام محاسبة التكاليف، والاعتماد على مخرجات النظام لما يوفره من معلومات تحليلية وتفصيلية لتحديد كلفة الانتاج | The companies in Iraq make efforts to define exactly the cost of products and services provided to the customers by using methods , procedures and treatments of costing system. Also , the outputs and the detailed information of that costing system can be used to define the cost of production and inventory which would be disclosed through closing accounts , as well as providing another detailed information to be used by management for planning , control , and making decisions. It included the problem of the study on the absence of rules or standards for cost accounting issued by local professional actors or global to the application of cost accounting by economic units system measures but are relying on the exact cost accounting in the consolidated accounting system, which does not meet the needs of the economic system of units. The study concluded a set of conclusions most important, professional bodies have not issued in the Republic of Iraq, especially the standards to regulate the accounting work regarding Alklfoa side, only ordains its accounting system of concepts, general principles and leave the freedom and economic units in the choice of methods and techniques in the application, and in return it has confirmed the internal control guidance directed ministries, issued by the Office of control over the procedures to audit the cost accounts, and for the purpose of measurement and reporting of cost information by economic units form that provides reliable information, it has issued standards that many countries cost accounting, including the United States, India, Pakistan and other countries, as well as the instructions issued by the international Federation of Accountants for the purpose of uniformity and consistency, consistency and comparability

توافق نظرية القيود والتحسين المستمر (كايزن) وانعكاسه على التكلفة والانجاز == Compatibility Between Theory of Constraints And The Continuous Improvement (Kaizen) And Reversing It On Cost And Throughput

Author name: حازم عبد عزيز الغرباوي

Supervisor name: نصيف جاسم الجبوري

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: نتيجة التغيرات التي شهدتها بيئة التصنيع الحديث وما ترتب عن ذلك من احداث المزيد من التطورات في اساليب وتكنلوجيا الانتاج، الامر الذي يتطلب ضرورة تطوير الطرائق والاساليب الادارية بالشكل الذي يتناغم مع ما تطرحه بيئة التصنيع الحديث، وبناء على ذلك جاءت الدراسة | As a result of changes in the modern manufacturing environment and the consequential events further developments in methods and technology of production, which requires the need to develop methods and management techniques manner that is consistent with what posed by modern manufacturing environment, and therefore came the study to review Philosophy and ideas of both theory constraints (TOC) and continuous improvement (Kaizen), with the synergies between them, and a statement as to ensure economic units maximize the efficient use of available resources. Focused on the problem format question : Is that the application of the Theory of Constraints (TOC) in light of the use of continuous improvement (Kaizen) leads to solve the bottlenecks next to exploit the best use of resources and thus reduce costs and maximize achievement ?, Hence spawned the idea for the study of an integration of the Theory of Constraints (TOC) and continuous improvement (Kaizen), and integration here does not mean to get into a mismatch, but should they get to the level of compatibility between them through a flexible base shared by the founding objectives of the study variables. So came the study in order to achieve the main goal of that : "the study and analysis of the possibility of achieving consensus among all of the Theory of Constraints (TOC) and continuous improvement (Kaizen) and to highlight the impact of this agreement in the areas of cost reduction and maximizing achievement," In order to achieve this goal has to be the pursuit of other sub - objectives are as follows : ? assess the efficiency of the Theory of Constraints in the identification and management of production processes restrictions on the short - term.? study the ability of continuous improvement (Kaizen) in resolving bottlenecks and then make a real additions in the area of cost reduction.? study the feasibility of the theory of constraints in the rationalization of operating decisions standards, through the use of information generated by accounting achievement in choosing the optimal mix of productive, and the impact on Increase Throughput. In order to achieve the objectives of the study has been applied in the field in Wasit State Company for Textile Industries, knitting factory, Department of socks, because the study was based on the descriptive and analytical experimental method to prove the hypothesis, while the study of temporal boundaries extended period ,(1/1/2014 - 1/7/2014). The study found a set of conclusions in part, theoretical and practical, and most important : it is futile to apply the Theory of Constraints (TOC) form a single, but it should be applied orthoses one of modern management methods, which include Total Quality Management (TQM), the value VE Engineering)), cost based on activities (ABC), continuous improvement (Kaizen), and in line with the visions and strategies of economic units. The most important thing recommended by the study of studies and research future that are joining the Theory of Constraints (TOC) with a cost management methods, which include process re - BPR Engineering)), cost entrance on the basis of activities (ABC), the entrance of Value Engineering (EV), and the application in a lab Department of knitting socks and the extent of the feasibility of what is proposed format via the conclusion of this study regarding the cancellation or merge knitting stage as the activity is not necessary.

تعزيز فاعلية نظام موازنة البرامج والاداء باطار نظريات ادارة الوقت == Enhance The Effectiveness of Programs And Performance System In Theories of Time Management Framework

Author name: جوان جاسم خضير العبيدي

Supervisor name: سلمان حسين عبد الله الطيار

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 البحث الى دراسة مفهوم موازنة البرامج والاداء وتحليل ابرز النقاط التي تبنى عليها هذه الموازنة وبيان فائدتها وفاعليتها في فرض الرقابة على الانفاق الحكومي، وكذلك تسليط الضوء على مفهوم ادارة الوقت وبيان النظريات التي تبنى عليها هذه الادارة وبيان دور ادار | The research aims to study the concept of budget programs, performance and analysis the most highlight points that the budget depends on, also state its usefulness and effectiveness in the imposition of controls on government expenditures, as well as explain the concept of time management and explain theories the administration depends on also explain the time management roles with its theories and styles it offer when mixed with the programs and budget performance and it will lead to enhance control over government expenditures as well as assist in determining accurate estimates.The research achieve these goals through the following premiere hypothesis to enhance the effectiveness of control on government expenditure by depending on budget programs, performance framed by time management theories.This study has reached a set of conclusions we will mention the most important : 1 - Managers and officials in response to application programs and budget performance and enhance it with priority theories to manage time which enables the software to prepare estimates being known for managers that helps control government expenditures, it is then verified statement of planned targets achievements.2 - Budget programs and performance has a role in time loss reduction by identifying programs and timetables for the implementation of each program within the budget.The study has find the following : a - The need to adopt budget programs and performance by the ministry of finance - General Accounting Department in the preparation of state budget because it based on scientific and practical foundations in preparing estimates which will help to achieve future programs and imposition controls on government expenditures.b - The need to adopt priority theories by time managing in programs arrangement, also arrange activities in the program according to priority and importance which lead to the allocation of resources for chosen programs and then allocation the needed time to implement all the programs that helps in estimate expenditures for every program which helps in impose controls on government expenditures

الية مقترحة للابلاغ المالي عن تاثيرات الكوارث والحروب في البيئة العراقية وفق المعايير المحاسبية الدولية == Proposed Mechanism For Reporting Financial Disaster And War Effects In The Iraqi Environment In Accordance With International Accounting Standards

Author name: جعفر جواد جاسم العبيدي

Supervisor name: صفوان قصي عبد الحليم الطه

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: تعد الكوارث الطبيعية وغير الطبيعية تحديات للبيئة والمجتمع والاقتصاد اذ تؤثر فيها بشكل مباشر وغير مباشر, والوحدات الاقتصادية جزء من هذا النظام المتداخل فيما بينها ومن ثم تتاثر بالمؤثرات الخارجية بشكل مباشر او غير مباشر ,هذه التاثيرات المباشرة تظهر في الدما | natural and non - natural disasters Is the challenges of the environment society and the economy as affecting them directly and indirectly, and economic units are part of the interoperability system among themselves and then affected by external substances directly or indirectly, these direct effects appear in the destruction and damage caused to disasters in the property and infrastructure and superstructure and accounting information systems,and indirect results of future business, come the research problem by reading issued by the Federal Office of financial supervision to address the damage caused by disasters accounting treatments became clear that there are a number of important topics that need to be discussed and to propose appropriate mechanisms to address them.The importance of research need decision - makers at all levels to a high - quality accounting information about the value of the damage caused as a result of disasters suffered by Iraq for more than once in recent decades, and it requires the review and update the accounting treatments approved by the Federal Office of Financial Supervision in order to respond to the need of decision makers and in line with international requirements, and the research adopted on the on main hypothesis that the development of integrated accounting system to work in light of disasters, wars, according to the proposed mechanism will contribute to the improvement of financial reporting and facilitates the calculation of the units affected by the economic losses.The research has reached a number of conclusions that the most important standardized accounting system is short of meeting the international financial reporting requirements as a result of not much recognition of accounting procedures when disaster which led to the distortion of the financial statements in relation to the value of the losses incurred from the impact of disasters and wars, and has recommended search a set of recommendations from the most important of the need to adopt the mechanism proposed financial reporting in light of disasters and wars in the local environment and the introduction of new items in the consolidated accounting manual, which applies to Iraqi companies

اثر الاندماج في تحسين كفاءة الاداء : دراسة تطبيقية في عينة من المصارف العراقية == Merger Its Effect On Developing Performance Efficiency An Empirical Study On Some Iraqi Banks

Author name: جاسم عيدان براك المعموري

Supervisor name: نجيب سليمان بطرس

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: he world is witnessing rapid and significant changes can not racker and the observer will have to stand of her and identified beauty of the large and complex which due to the tremendous progress and considerable in the areas of communication and information technology, which made for the world's vast a system of a coherent Veins, and from it blew storms and competition hurricanes which took uprooted all entity have shallow roots and a fragile whatever its nature is or the method of its work and belonging to this or that sector, which should be that severe attention and careful in order to survive first, and the growth and expansion with maintaining this progress Secondly, and this includes various levels and sectors, especially the banking sector, which tracks the movement and path of the Iraqi banking we find it completed its with outdated procedures and no longer valid at this time which must adopt mechanisms with him and work developed programs which able to face meet global competition particularly global the fact that Iraq has become an open border and then in the arena of these threats and challenges, and from the mechanisms to be adopted is the traffic between Iraqi banks, and clustering within the concept of integration, as well as alliances, accession and other such modern strategies and that match with the times addresses. Hence the importance of this study, is came which did not stop at this point just. But extends to find access to the efficiency and identified in performance whether operational or financial. As a result of bypass Iraqi banks about the importance of mergers and adopt traditionally work methods do not meet minimum standards to face compete as well as the limited of studies in this area and from here, the search problem is determined. The search trying to put a major goal and sub - goals to reach how the completion mergers in the environment of Iraqi banks, and thus can count on of three Iraqi banks : contribution the Bank of Credit and United Bank, the Investment Iraqi Bank as sample randomly from among of banks, having been sure of confirmed to survive. The requirements of the study has been possible to obtain the data contained in the final accounts of these banks, to select the default format of the study and research theory. The study was distributed on four chapters, dealing with the theoretical and analytical aspects, the first chapter of the thesis deals with the identification of research methodology, which included the problem of research, important of this research, the goals of research, theory and the study assumptions, data sources and information, society and the sample of study, study and variables measuring and testing of hypotheses, and also stand on the previous reference studies in the subsection II. Chapter II has dealt with the theoretical and conceptual framework of the study, the first of which thesis focused on the study of integration and the second devoted to stand on performance efficient literature. Applied side was included on three main admonishing within Chapter III, the first thesis of which dealt integration, the second thesis was devoted to the analysis indicators the efficiency of performance, and finally came the third thesis to stand on the statistical relationships between integration and efficiency of performance in the banks. The research was ended with separated IV, which contains two thesis, the first of which dealt applied conclusions, while the second focused on the recommendations, which were mainly built on the conclusions which had reached through the analytical side Comparative of Research

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

Author name: جاسم دويج دعير العبودي

Supervisor name: عبد المهدي عباس محمد

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

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

Language: Arabic

University location: Basrah

First pages:

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

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

Author name: جابر حسين علي جابر

Supervisor name: هاشم علي هاشم الموسوي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

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

Language: Arabic

University location: Basrah

First pages:

الافصاح عن الالتزامات الاجتماعية في التقارير المالية في ظل القاعدة المحاسبية العراقية رقم (6) : دراسة نظرية وتطبيقية في شركة مصافي الوسط

Author name: سناء احمد ياسين خلف المشهداني

Supervisor name: ثائر صبري محمود الغبان

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:

1 ... 34 35 36 37 38 ... 59