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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

اسم المؤلف: سطم صالح حسين
اسم المشرف: عباس حميد يحيى التميمي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: سحر طلال ابراهيم
اسم المشرف: فائز نعيم يوسف
الموضوع العام: الادارة والاقتصاد
السنة: 2004
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

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

اسم المؤلف: زينب حمودي هاشم
اسم المشرف: علاء جاسم سلمان
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: رفل شاكر سلوم الخفاجي
اسم المشرف: منال جبار سرور السامرائي
الموضوع العام: الادارة والاقتصاد
السنة: 2013
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: رجاء صادق بيجان
اسم المشرف: نصيف جاسم محمد علي الجبوري
الموضوع العام: الادارة والاقتصاد
السنة: 2013
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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)

اسم المؤلف: ذكرى جمعة سكر الواسطي
اسم المشرف: عامر محمد سلمان الجنابي
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: ذكرى جمعة سكر الواسطي
اسم المشرف: نصيف جاسم الجبوري
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: نهله عبيس طلال
اسم المشرف: طلال محمد علي الججاوي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: خلود عاصم وناس
اسم المشرف: نصيف جاسم الجبوري
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة البصرة - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: 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)

اسم المؤلف: خضير مجيد علاوي
اسم المشرف: جليلة عيدان حليحل الذهبي
الموضوع العام: الادارة والاقتصاد
السنة: 2009
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The performance evaluation regarded very important process because of the management's need to the periodical & continues evaluation for its different activities, especially they face many problems in using it's recourses in an active & efficient manner.The responsibility accounting system had been used as a result for the development in economic environment as a tool for control & performance evaluation.so in order to achieve its objectives the responsibility accounting system must depend upon a modern accounting system in evaluating responsibility centers.This research aims to show deficits sides in evaluating responsibility centers beside improving the methods & techniques of performance evaluation by using activities base, depending on ABC & ABM information, by applying & testing in the general company for the vegetables industry (ALmaamoon factory).This research consists five chapters : The first chapters had allocated to show the research methodology & the previous studies through its two sections.The second chapter had allocated as an introduce to performance evaluation of responsibility centers through its three.The third chapter had deal with activities base & performance evaluation of responsibility centers through its three sections.The fourth chapter had allocated to the practical side through its three sections.Finally the fifth chapter summarized the major conclusions and presented some recommendations that relate to the study aria through its two sections

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)

اسم المؤلف: خالد جبار سوادي محمد الظالمي
اسم المشرف: فاضل حنتوش عبد الله المحسن
الموضوع العام: الادارة والاقتصاد
السنة: 2006
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة البصرة - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: Qualitative analysis of the published financial data is very important to know about the actual performance of the economic unit. Such analysis depends on evaluating the type of policies ,principles and techniques of the accountancy that are employed toprepare the financial data so as to extract the financial indicators that measure performance.This study aims at displaying the contents of the published financial statements and the criticism directed to them. Then , the study tackles the concept of qualitative analysis of the published financial data. It also shows the techniques and the indicators that can be relied on for the process of analysis. Techniques of qualitative analysis are used to reveal the actual performance of the bank under study after making some substantial modifications on the numbers in the account books.The case sample chosen in this study is the Iraqi Mideast Bank for lnvestment because it is a pioneer domestic bank in Iraq.The study arrived at some conclusions ; amongst which is that the published financial statements are considered as an important and principal source of information though they have some defects that limit employing them in the qualitative analysis. Also , it isnecessary to carry out a qualitative analysis of the published financial data for the bank under study here , so as to clarify the principles , the techniques and policies of accountancy that the bank utilized to prepare its financial statements , and to show the degreeof risks surrounding its assets.The study presents somerecommendations that can help the bank measur its actual performance.

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

اسم المؤلف: حيدر عبد الحسين حميد المستوفي
اسم المشرف: ماهر موسى العبيدي
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة البصرة - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: حكمت حمد حسن
اسم المشرف: بشـرى نجم عبد الله المشهداني
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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)

اسم المؤلف: حسين حوشان جار الله
اسم المشرف: صفوان قصي عبد الحليم الطه
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: حسين جليل محسن الموسوي
اسم المشرف: بشرى عبد الوهاب محمد حسن الجواهري
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: حسنين راغب طلب الشمري
اسم المشرف: بشرى نجم عبد الله المشهداني
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: حسنين حميد العبيدي
اسم المشرف: نصيف جاسم الجبوري
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: حازم عبد عزيز الغرباوي
اسم المشرف: نصيف جاسم الجبوري
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: جوان جاسم خضير العبيدي
اسم المشرف: سلمان حسين عبد الله الطيار
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: جعفر جواد جاسم العبيدي
اسم المشرف: صفوان قصي عبد الحليم الطه
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: جاسم عيدان براك المعموري
اسم المشرف: نجيب سليمان بطرس
الموضوع العام: الادارة والاقتصاد
السنة: 2008
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: جاسم دويج دعير العبودي
اسم المشرف: عبد المهدي عباس محمد
الموضوع العام: الادارة والاقتصاد
السنة: 2013
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة البصرة - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: جابر حسين علي جابر
اسم المشرف: هاشم علي هاشم الموسوي
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة البصرة - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: Accompanied by application a traditional Techniques of management accounting a lot of criticisms that it has not kept pace with developments and changes in the business environment and are thus unable to meet the requirements of administration inachieving competitive strategies of the organization, This had the effect of weakening the competitive position of the organizations has therefore required change in the information systems in general. The focus was more on management accountinginformation for their technical characteristics of (Relevance in the process of decision making and to respond to the requirements of understanding and recognition processes).Accordingly, the study was aimed at achieving the following : - 1 - Diagnosing deficiencies in traditional management accounting techniques applied in the sample study in response to the requirements of contemporary competitive environment, and to the competitive strategies (reduce the cost, improve quality, just - in - time delivery) 2 - Solve deficiencies in traditional management accounting techniques applied in the sample study by using technical characteristics approach for management accounting information.This study conclude the importance of management accounting information in formulating and executing competitive strategy and the importance of adapting the competitive strategy (reduce the cost, improve quality, just - intime delivery) as one package in sample study besides concentrated on delivery in a time strategy in watercondation factory and reduce cost strategy in Electrodes factory and adapting improve quality strategy in Cover factory

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

اسم المؤلف: سناء احمد ياسين خلف المشهداني
اسم المشرف: ثائر صبري محمود الغبان
الموضوع العام: الادارة والاقتصاد
السنة: 2003
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

تاثير المعلومات المحاسبية المضللة على تقويم نظام الرقابة الداخلية == Effect of Misleading Accounting Information To Evaluate Internal Control System

اسم المؤلف: تيسير محمد جمعة الفلاحي
اسم المشرف: صفوان قصي عبد الحليم الطه
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان سلسلة الازمات الاقتصادية والمالية التي شهدها الاقتصاد العالمي ادت الى زيادة الوعي باهمية الرقابة الداخلية , لانه يعد احد الدعائم الرئيسية في اي وحدة اقتصادية, اذ انه يعمل وفق مجموعه من الخطوات والاجراءات المتعلقة بالقوانين واجراءات حماية الموجودات من ا | That the economic and financial crises in the world economy series led to increased awareness of the importance of internal control system, because it is one of the main pillars of any economic unit, as it works to verify the application of policies and regulations and Laws and verification of asset protection from theft and embezzlement procedures, also works imparted confidence on accounting information through validation of accounting information, analysis and discovery of the misleading. The of the internal control system a factor in many of the accounting practices that limit the ability of the administration to produce misleading financial reporting.The research aims to the relationship between the accounting system and internal control system, and the concept of misleading accounting information statement and identify the factors that lead to misleading accounting information, as well as detect misinformation in accounting information and correlate it with the results of the evaluation of the internal control system. Where questionnaires to discover the strength and weakness of internal control system in detecting deception practices in accounting information, additionally analyzed reports of the external auditor for the sample companies To detect misinformation , As it has been the use of a set of statistical methods for analysis of relevant variables Find information and test hypotheses, including the percentages and the weighted samples t test for average calculations to test the relationship between the (FFS and NON - FFS) for each account. After the test the research hypotheses study found a set of conclusions, represented the most important of the following : .1. Through the analysis of the reports of the external auditor found no obligation sample companies search the local accounting rules, including accounting rule number (5) Inventory and accounting rule (4) accounting for the effects of the change in foreign exchange rates which affected the validity of the balances shown in the financial statements.2. through a simple linear regression results turned out that most of the accounts has no effect on the appearance of misleading accounting information (sales, total assets, working capital, debtors , inventory, total debt) Research presented a number of recommendations, : 1. Assessment of the internal control system continuously according to the external auditor's observations and that it contributes to reducing practices that result in misinformation and reporting, and ensuring the operation of the internal audit committee help to identify existing strengths and weaknesses in the internal control system for the purpose of processing.2. The need for coordination between the departments of companies productivity and financial oversight that would assist in the performance of internal oversight work better, work on comparisons with similar companies to exchange ideas and solutions to problems.

توزيع الارباح وسلامة راس المال على وفق المنظور الفقهي الاسلامي : دراسة حالة في المصرف العراقي الاسلامي - نموذج مقترح

اسم المؤلف: ايمان سعيد عيدي
اسم المشرف: مكي عبد الكريم عبد الواحد
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة البصرة - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: This instruction is discuss how division the profits in the islamic bank activities in perservation understood in money capital , and which represented the application student for accounting bases according to the isIamic phiIoIogy , and this the student is includedfive sections as below : 1. first section : include the research procedure.2. second section : discuss the thought developed for accounts ,account concepts , objectives , account , information - character isties properties and system out puts , and deals with the difinitionand discussion in the assumrtions , principles , determinates.3. third section : deals with the acount develope in islamic thought and discussion the assumptions , principle and determinates from the islamic philology.4. fourth section : deals with the account application in islamic iraq bank with suggested sample.5. fifth section : conclusion and advices

دور تدقيق الاداء في تقويم كفاءة وفاعلية الوحدات الاقتصادية العامة == The Roll of Performance Audit In The Evaluation Efficiency And Effectiveness of Public Economic Units

اسم المؤلف: ايار حامد كاظم الخزرجي
اسم المشرف: علي حسين علي الدوغجي
الموضوع العام: الادارة والاقتصاد
السنة: 2012
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يعيش العالم اليوم واقعا جديدا يمتاز بالديناميكية وسرعة التغيير، وذلك بسبب التغيير الحاصل في جميع المجالات وبالخصوص التكنولوجيا التي مهدت الطريق على استخدام متطلبات جديدة تنسجم مع البيئة الحاضنة لهذا التغيير، من خلال استخدام متطلبات تدقيق الاداء التي ت

اعتماد محاسبة الانتاجية وفائض الانتاجية مدخلا متكاملا لقياس التغيرات في الارباح لغرض تقييم اداء الشركات الصناعية : دراسة تطبيقية في الشركة العامة للصناعات البتروكيميائية == Dependency of Productivity Accounting And Productivity Surplus As Integrated Approach To Measure The Changes In Profits To Evaluate The Performance of Industrial Companies Applied Study On The State Company For Petrochemical Industry

اسم المؤلف: اياد شاكر سلطان
اسم المشرف: هاشم علي هاشم الموسوي
الموضوع العام: الادارة والاقتصاد
السنة: 2004
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة البصرة - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:

وظيفة الابلاغ المالي للمحاسبة في اطار القوائم المالية المرحلية : دراسة تطبيقية في شركة اسيا سيل للاتصالات المحدودة للسنوات 2003 - 2004 - 2005 المالية

اسم المؤلف: اميد محمد ممند ميرودلي
اسم المشرف: ابراهيم محمد علي طاهر الجزراوي
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The Accounting playing a vital role in economic progressing and development by dinto of submitting information to guide in taking an economic decisions the financial report is regarded an accounting outputs whichever the major purpose which has been created for this topic and also regarded the most important of a reporting financial mean is the financial statements through this impact and the effective which has created whether it is positive or negative on economic entity therefore the researcher based and concentrated on financial statements and it's effects on financial reporting , the problem of the research pivoted around the default of financial of financial reporting function in Iraq which offer unsuitable information for the users of this information or the default of the financial reporting through performing this function which represented in providing and supplying data and information which guided by the decision makers when they make their economic decision and reducing the uncertainty issues also providing information which are timelessness with the data and information requirements which are available through annual financial statements The research aims to discover emerge the effect of interim financial statements on financial reporting and evaluate the role of interim financial statements in response and loyalty of the user's requirements. For achieving that aims the researcher divided the research in six chapters, the First chapter deal with the privies researches and research's methodology of research ,the second chapter deal with the conception and description of accounting and the importance of accounting data and information and accounting information systems, the third chapter deal with annual financial statements and interim financial statements and the importance of quality characters of information in interim financial statements , the forth chapter deal with the financial reporting it's aims descriptions and concepts and the financial reporting directions when as the Fifth chapter deal with the explanation and analysis of factory analysis results for questioners which the questionnaire number ( 1 ) was divided on external user of Asia cell Ltd.Co for telecommunications which include ( Banks , the factorial and commercial chamber , institutions and universities , income taxation offices and external office Auditors )in Iraqi Kurdistan region when as the questionnaire number ( 2 ) divided inside Asiacell Ltd.Co for telecommunications when the Six chapter contains the recommendations and results which the researcher found out them. The most important results which came out are as follow : 1 - The financial reporting is the important part of accounting beside the measurement and the study and research of it means the research in accounting. 2 - The most important aims of financial reporting is the providing of suitable information which are necessary for user's information and decision makers which reduce the risky and uncertainty at making decision. 3 - Tending the economy from goods economy to information economy there are huge importance for relevance of information. 4 - There are two kinds of financial reporting the first one is directing to management servant and it is called internal financial reporting when the second one is directing to external user it is called external financial reporting. 5 - The accounting disclosure is the formal part of financial reporting. 6 - The financial reporting is do through many tools : financial reports, conferences, studies and researches, news, the magazines which are prepared by economic and commercial institute. 7 - The financial reports are the most important tools which are used by financial Reporting. 8 - The effective of financial reporting will increase ,through indicting the requirements and aims of user of financial reports, therefore the economic entity could survive and progress when it has been accepted the societies satisfaction and consent in which it works in , which could be achieved by the effective and relevant financial reporting which reflects in a balance way in which the society need this information especially improving the financial reporting which directed to the categories which increase the value of economic entity. 9 - The data and information which provided by the financial reporting through annual financial statements makes decision maker delaying in rectifying and recapping their future model decisions. 10 - The annual financial statements will not give a clear image of changing behaviors in financial situation and also performing of economic entity in details and explicitly. 11 - Increasing the annual financial participation in making predictions which are closer to the fact. 12 - The interim financial statements are increasing the predications capability with in the economic independent 13 - The interim financial statements give more explicitly image of economic entity's fact which helps to indicate the changing points which happen in economic entity. 14 - The interim financial statements participate in effecting the financial reporting function by its role in providing the information the relevant time which are useful for the financial data and information users. 15 - The changes of decision models maybe happen by the data and information user also adjusting, rectifying and reviewing their future decision at the same year. 16 - The importance of information technology in saving the required effort and the time to preparing financial statements in other word increasing the effect of the interim financial statements which has the accuracy and speed capability in restoring, Processing, storing and outputting the requirement information in demand and needs. 17 - The technology information it reflects directly in increasing the sufficiency and activity of accounting information systems not changing in conceptions and aims of accounting. The most important recommendation which the dissertation are as follow : 1. The researcher is recommend the concerned parties that looks after the accounting vast care to financial reporting and taken care of the financial reports means taken care par of accounting after the measurement. 2 - The researcher recommend pay more attention to the user of data and accounting information requirements for the purpose of gaining information which beneficially to reduce the uncertainty and risky in taking decisions. 3 - The researcher recommend concerned parties pay care and guide Iraqi economy from goods economy to information economy (Accounting services) because of information importance it means the strategic service goods. 4 - The researcher recommend the concerned parties to the financial reporting concern to external financial reporting as well as the concern to the internal financial reporting in a balance way which gain benefits to the company. 5 - The researcher recommend the management staff of company do not making enough by formal party of financial reporting and try to extend of financial reporting in which consist of informal party of financial reporting. 6 - The researcher recommend the concerning parties to the financial reporting pay attention to publishing financial reports in different advertisement and publishing tools aims to encourage the accounting educational. 7 - The researcher recommends pay concern to the interim financial repots in both its quality and quantity in means it is the importance detail reports. 8 - The researcher recommend increasing the concerning to study the data and information user especially the categories who increase economic value to the company for the purpose of gaining the financial data and information which they need in the balance way which accrue the aimed benefits. 9 - The researcher recommend to the purpose of increasing the capability of reviewing the decision and easily making decision in the future, preparing the interim financial reports which are gaining the guidance to decision makers. 10 - The researcher recommend to know the financial position changing behavior and details..explicitly presentation of company's performing not only depending on annual financial statements at the company's financial reporting. 11 - The researcher recommend do not totally depend on the predictions which based on the annual financial statements because of it's far from the actual and it's long of time should be past and the essential probability changes in the issues which the company has being work in. 12 - The researcher recommend preparing the interim financial statements for it is role in increasing the prediction capability which is service the user of the financial data and information also representing how it is being the actual therefore it's short time which they deal with and increase number of preparing them at the same year. 13 - The researcher recommend to preparing the financial statements which are reflecting the company's situation and indicating the important changing points which happen inside the economic entity. 14 - The researcher recommend the management of company prepare the interim financial statements which has the capability in making the financial reporting function activity which is representing and making the relevance information available when they make their decision. 15 - The researcher recommend concerning to the interim financial statements concern of speedy changes of the decision models likely it be take by the user of data and information. 16 - The researcher recommend benefiting from the information technology because of its ability in restoring information, speed and accuracy in the demand and needs, which is saving the time and efforts to the company when preparing the interim financial statements. 17 - The researcher recommend using the information technology for accounting purpose wherefore of its role in increasing o sufficiency and activity of accounting information systems not making the negative change in the accounting conceptions and aims.

تحليل العلاقة بين المخاطر المصرفية والعائد المحاسبي : دراسة تطبيقية في المصرف التجاري العراقي (ش.م.خ) للمدة من (2005 - 2007) المالية

اسم المؤلف: سجى اكرم عبد الرزاق الشيخلي
اسم المشرف: ابراهيم محمد علي طاهر الجزراوي
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

اطار مقترح لانشطة التدقيق الاجتماعي ودوره في قياس الاداء

اسم المؤلف: امل محمد سلمان التميمي
اسم المشرف: جليلة عيدان حليحل الذهبي
الموضوع العام: الادارة والاقتصاد
السنة: 2013
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: During the near past period, many significant changes took place in auditing as result of the huge rapid economics changes that’s influence in creating of many other kinds of auditing in addition to the Financial Auditing. One of the important kinds is Asocial Auditing. This Study aims to frame the concept of social auditing activities and try to develop a conceptual framework of social auditing for needing to it in the economic units , and tried to shed light on the importance of social Auditing in working environments, and to define some of the basic concepts for social performance, as wells as attempting to design and implement an accounting framework, in a way that aims to produce accounting information that shows the new roles of the accounting systems.This aims to determine and measure the extent ofthe effect of the leisure on the community, and showing social goals. The study found a set of conclusions, the most important of which was as the following : Social audit activities can help measure public policy consistency between promises and actual results. Verifying consistency between plans/programs/policies and actual results can lead to improvements in many governance areas, and can translate into economic and social benefits. A social audit activities is conducted over the life span of a scheme or programme, and not just in one go or at one stage. It audits the process, the outputs and the outcomes. It audits planning, implementation, monitoring and evaluation The auditing of social responsibility for economic units is stilla subject of dubitable between the researchers to define its concepts,nature, control, measurement and disclosing it to all the users offinancial statements. the general frame of the social responsibility is unlimited features and disagreed on its dimensions just today.The study also showed that the framework constructed can be modified to accommodate for different sizes,activities and structures of the economical unities. The study concluded in proposed framework for social auditing as well as a set of recommendations.

انعكاس المعلومات المحاسـبية بالتجارة الالكترونيـة وافاق تطبيقها في سـوق العراق للاوراق الماليـة == A Reflection of Accounting Information By E - Commerce And Horizons of Its Application In The Iraq Stock Exchange

اسم المؤلف: امال نوري محمد
اسم المشرف: عامر محمد سلمان الجنابي
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The accelerated development in information technology and computers has assisted in its penetration in various aspects of life, including its use in accounting, through the vast variations in entering information technology and communication revolution epoch. The research's dilemma incarnates in the great development which the world encounters in means of electronic information exchange, and the transparency of international stock marketsAs we are in turning point in which the Iraq Stock Exchange lacks mechanism to use such technology, as the decisions taken thereat didn’t go beyond the market boundaries, as if it depends on extemporaneously, assessed haphazardly, and lacks accuracy, all this reflected on the investment decisions.From this point, it comes to surface the importance of this research in extracting a phase of scientific progress in the past view years, represented in information revolution and development of stock markets, aiming at developing the Iraqi circumstances in general, and Iraq Stock Exchange in particular, through shedding light on the role of accounting information, and the importance of applying its procedures in stock market, seeking to attract the dealers of this markets.Thus, the research theory comes out with the following : • There is a difference in applying accounting information in traditional stock market and accounting information in electronic stock market, and its impact on introducing electronic e - commerce.• There is a correlation between providing accounting information, and the investors attraction to invest in stock market.• There is a correlation between the rise of company's shares value, and the increase of investors seeking to obtain its shares.Finally, this research leads to the following conclusions : • That the accounting information incarnate in the shape of financial reports that extend to include the financial lists, notes, and the auditor's report and the like, as it represent the final methodology of accounting transaction, the financial lists form the greatest majority of reports, as it represent accounting basis, including the accounting items, as they are means to achieve the objective, and not an end in itself.• Stock Exchange Market constitute a criterion of economic, political situations that prevail in the country, as it represent one of the positive indicators of economic, as the raise in circulation movement in the market, the economic development, and the increase of investment activity.The recommendations tackled in this research, has determined a mechanism, and established the foundations, as seen by the researcher, contribute in effectiveness the ability of Iraq Stock Exchange, and achieving lots of attraction and growth, by establishing modern and efficient market, ease the entrance of technology world, including e - trade. In this manner, we shall commence a new epoch of stock markets in Iraq, which are able to attract investors and those looking forward to establish new investment centers

مدى التزام مراقبي الحسابات بقواعد السلوك المهني واثره على جودة اداء المهنة

اسم المؤلف: الهام محمد واثق
اسم المشرف: جليلة عيدان حليحل الذهبي
الموضوع العام: الادارة والاقتصاد
السنة: 2009
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف هذا البحث الى دراسة قواعد السلوك المهني المحلية والدولية ومدى التزام مراقبي الحسابات بها فضلا عن معرفة وتحديد المؤثرات الخارجية والداخلية على هذا الالتزام ومدى تاثيره على جودة الاداء المهني في العراق.استند البحث على فرضية رئيسة مفادها ان ال

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

اسم المؤلف: الهام محمد واثق العبيدي
اسم المشرف: سعد سلمان عواد المعيني
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: الاء شمس الله الخزعلي
اسم المشرف: ماهر موسى العبيدي
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

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

اسم المؤلف: اشواق عبد الرحمن عبد الوهاب الشيخلي
اسم المشرف: ماهر موسى العبيدي
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: اسكوهي اوانيس اوهانيس بدروسيان
اسم المشرف: عامر محمد سلمان الجنابي
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: احمد طاهر كاظم العنبكي
اسم المشرف: ضياء عبد الحسين القاموسي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: ابراهيم طارق عبد الكريم العزاوي
اسم المشرف: محمد علي طاهر الجزراوي
الموضوع العام: الادارة والاقتصاد
السنة: 2012
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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.

مدى تاثير الخصائص النوعية للمعلومات المحاسبية بالقوة التنظيمية : دراسة تطبيقية في مديريات انتاج ونقل وتوزيع الكهرباء في البصرة == Extent Impact Qualities of Accounting Information System By Organizational Power

اسم المؤلف: اشرف عبد ربه احمد
اسم المشرف: عبد المهدي عباس محمد
الموضوع العام: الادارة والاقتصاد
السنة: 2006
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة البصرة - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: This study aims at revealing the relation of the organizational power to the qualities of output in the accounting information system in units and sections of administrative level in three companies belonging to the Directorate of Electricity of the southern area of Iraq in the city of Basrah. The study depended on building a model to analyze and identify the relation between the independent variable (organizational power) and its main independent variables (power of formation , power of experience and power of status) on one hand and the dependant variable (qualities of the output of the accounting information system ) and its main variables (trust and feasibility) on the other hand.The study is based on one main hypothesis branching on other six assumptions. The researcher uses the descriptions. Approach in the theoretical part of the study and the statistical one in the application. A controlled and standardized questionnaire is developed for the purpose of application in the study.The study arrived at the conclusion that there is a significant relation between the organizational power and the qualities of the output of the accounting information system.All these correlative relations between the elements of the independent variable (the organizational power) and the elements of the associated variable (qualities of the output of the Accounting information systems) are positive andsignificant. The study also presented some suggestions and recommendations ; amongst them emphasizing the importance of the sources of the organizational power and the role this power plays on affecting the qualities of the output of accounting information systems and that will lead to adopting scientific methods to promote and develop qualities of the accounting information system.

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

اسم المؤلف: مهند عبد الرحمن سلمان العزاوي
اسم المشرف: جليلة عيدان حليحل الذهبي
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: المحاسبة
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

دراسة وتطوير نظام التكاليف في الشركة العربية لكيمياويات المنظفات معمل الالكيل بنزين المستقيم - بيجي == Study And Development of Costing System In The Arab Company For Detergent Chemicals (Linear Alkyl Benzene Factory - Beji)

اسم المؤلف: معاد خلف ابراهيم الجنابـي
اسم المشرف: خالد غازي عبود التمي
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة الموصل - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
النص الكامل من المصدر: https://basicedu.uodiyala.edu.iq/uploads/DHAMYA5/%D8%A7%D8%B7%D8%A7%D8%B1%D9%8A%D8%AD/%D8%A7%D8%B7%D8%A7%D8%B1%D9%8A%D8%AD%20%D8%A7%D8%AF%D8%A7%D8%B1%D8%A9%20%D9%88%D8%A7%D9%82%D8%AA%D8%B5%D8%A7%D8%AF/%D9%85%D8%B9%D8%A7%D8%AF%20%D8%AE%D9%84%D9%81.pdf
مكان الجامعة: الموصل
الصفحات الاولى:
المستخلص: تعد محاسبة التكاليف احد اهم فروع المحاسبة استخداما في الشركات الصناعية وذلك للاهداف التي تسعى محاسبة التكاليف الى تحقيقها والمتمثلة باهداف قياس تكاليف الانتاج وتوفير المعلومات التكاليفية اللازمة للتخطيط والرقابة واتخاذ القرار. فقد كانت محاسبة التكاليف لو | Cost accounting is considered one of the most important branches of accounting used in the industrial companies because of the aims that costs accounting try hard to achieve. These aims are accounting production costs, providing cost information required for planning, control and decision making. Cost accounting, if compared with financial accounting, has been developing quickly with the events and conditions surrounded and responding to the new demands of information that produce. Technical revolution had a deep impact upon the development of cost accounting with respect to the aims, systems, styles, means and samples that use cost information. Additionally, developing of industrial companies, in which the manufacturing work performed, depending on developed devices and machines - electronically controlled by using flexible and integrated manufacturing systems - , was the most important reason of developing, spreading and importance increasing of cost accounting. This is because aims of cost accounting meet with the basic aims of those companies. The aims are to access precisely to the costs of their products under the complexity of productive work and the great technological and informatics development. For developing and importance increasing of cost accounting accompanies with the great revolution in manufacturing, industrial companies inside the industrial sector are not of one industrial activity but there are many activities within the industrial sector. So, cost accounting must give cost information required by those companies. Thus, giving information suitable to the nature of companies’ activity means that there is cost system of industrial companies suitable to the nature of activity of every company and considerations of production in such companies. This must take into consideration that cost accounting in the industrial companies does not ignore the importance of cost accounting in the service companies or establishments. For industrial chemistry is one of chemistry branches, petrochemical industries are considered the most important branch of industrial chemistry. Industrial companies that manufacture chemical materials and detergents are not different from the other industrial companies working in the industrial sector respecting the importance of cost accounting. Those companies give great attention to cost accounting according to the input importance of the activity of such companies. Petrol or one of its derivatives is the base of such type of industries. For petrol is the base of petrochemical industries, that industry has great importance with respect to the activity of companies working in this field. Importance of activity of those companies can be determined by the following : 1. According to the nature of company inputs of that industry represented by petrol (or one of its derivatives), importance of petrol and increasing in costs of petrol extraction.2. According to company outputs that of chemical nature whose importance greatly increased because outputs of this industry are increasingly used as inputs in other industries. Arab Company for Detergent Chemicals is one of edifices of detergent chemicals industry in the Arab region. Company represented the problem, hypothesis and importance of research through studying cost system in the company, determining aspects of deficiency and defects and providing solutions and suggestions through developing the methods of cost accounting in the company in one chapter of this rsearch. This research is divided into three chapters : Chapter One clarifies the effect of recent manufacturing environment upon the basic elements of costs accounting systems in the industrial companies through the following three sections : The First Section deals with the basic elements of costs accounting systemsin the industrial companies, whereas The Second Section clarifies the technical development and the recent manufacturing environment. Section Three clarifies the effect of recent manufacturing environment upon the basic elements of costs accounting systems. Chapter Two is assigned to study the costs system in the Arab Company for Detergent Chemicals through the following three sections : The First Section includes a brief definition of the Arab Company for Detergent Chemicals. The Second Section explains the reality of costs accounting system in the company. The Third Section shows the account of production costs in the Arab Company for Detergent Chemicals for the forth season of 2005. Chapter Three includes developing the costs accounting system in the company through the following two sections : The First Section deals with developing the basic elements of costs accounting system in the Arab Company for Detergent Chemicals. The Second Section includes the developing of costs accounting reports in the Arab Company for Detergent Chemicals.Lastly, this research includes conclusions and suggestions attained by the researcher through his theoretical and practical study, as well as the recommendations suggested on the basis of conclusions. Study Results : 1. Planning productive power was not accessible because the section (Beji refinery), providing the basic raw material (kerosene) for the company all through the year, can not provide this raw material whenever the company need although there are many tanks of raw material in the company. This is because many reseans related to repeated cessations in the refinery and continuously cutoff in electricity. The refinery as well as the company require many days to re - start if they pass along such conditions. All these reasons affect the costs on the level of one ton and the level of one productive line. 2. Cost system in the company concentrates on the aim of accounting production costs if possible, more than achieving other aims such as providing information required in planning, control and decision making. 3. The ratio between cost of raw material and total cost is approximately 75%. It is great ratio in comparison with total cost. This proves the obvious and great influence of raw material cost upon the production of one ton of the aimed products. 4. The evidence of costs centers suggested by the cost system of company has many aspects of deficiency and defects. Cost system in this company does not include an evidence of cost elements and document group, nor evidence of units of cost account.

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

اسم المؤلف: محمد عباس نهود الشمري
اسم المشرف: زهرة حسن عليوي العامري
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: الجامعة المستنصرية - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف البحث الحالي الى تصميم انموذج مبني على الاساليب التقليدية للتحليل المالي (النسب المالية) من خلال تسليط الضوء على اهم النسب المالية الدالة على احتمالية التعثر المالي في المستقبل او التي تسهم كدليل على وجود حالات للتعثر المالي في الشركات الصناعية المخ | The current research aims to design a model based on traditional methods of financial analysis (financial ratios) by highlighted on the most important financial ratios function on the likelihood of financial distress in the future, or it's contributing as

تكامل نظامي محاسبة المسؤولية والتكاليف على اساس الانشطة لاغراض الرقابة وتقييم الاداء : دراسة تطبيقية في معمل الالبسة الرجالية الجاهزة في محافظة النجف == The Systems Integration Responsibility Accounting And Activity Based Costing For Control And Performance Evaluation An Empirical Study In The Men's Clothes : Najaf Clothing Factory

اسم المؤلف: مروة محمد حسن جاسم العارضي
اسم المشرف: عبد الكريم عبد الرحيم علي الربيعي
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة البصرة - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: The research aims to application of responsibility accounting system and the role its play in monitoring and the performance evaluating of responsibility centers, as well as the role played by the (ABC) in determining the costs of activities, and products

انموذج مقترح لنظام محاسبي الكتروني للمؤسسات الدينية : دراسة تطبيقية في العتبة الحسينية المقدسة == A Suggested Pattern For Computerized Accounting System of Religious Institutions Application Study In Al - Hussainiya Sacred Threshold

اسم المؤلف: عظيم نعيم باجي الجنابي
اسم المشرف: طلال محمد علي الججاوي
الموضوع العام: الادارة والاقتصاد
السنة: 2013
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة الكوفة - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: النجف
الصفحات الاولى:
المستخلص: تناول البحث تقديم انموذج مقترح لنظام محاسبي الكتروني خاص للمؤسسات الدينية وانطلق البحث من مبدا اساسي هو ان الانموذج المقترح للنظام المحاسبي يجب ان يكون متفقا مع القواعد والقوانين والمعايير المحاسبية الشرعية المنظمة لعمل هذه المؤسسات, لذلك سعى البحث الى ال | This research has deal with provide a Pattern proposal for the accounting system electronic particular religious institutions and the search deal with basic principle that is proposed in the Pattern for accounting system which must be consistent with the

المعلومات المحاسبية اللازمة لتحقيق التوازن المالي للمنشاة : دراسة تطبيقية لعينة من الشركات المدرجة في سوق العراق للاوراق المالية == The Required Accounting Information To Achieve The Company Financial Equilibrium An Applied Studyin A Sample of Companies Listed In The Iraq Stock Exchange

اسم المؤلف: سفيان جواد مطر العبيدي
اسم المشرف: شكر محمود مصطفى الدبان
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة تكريت - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: صلاح الدين
الصفحات الاولى:
المستخلص: تقوم هذه الدراسة على امكانية تحديد اهمية المعلومات المحاسبية في تحقيق التوازن المالي في المنشاة والذي يتمثل بتحديد تركيبة معينة من مصادر التمويل طويلة الامد (هيكل راس المال) بهدف تحقيق عدد من الاهداف اهمها هو تدنية كلفة راس المال المتمثل بمعدل خصم التدفقا | This study is based on the possibility of identifying the importance of accounting information in achieving financial equilibrium in the plant, which is to determine the composition of certain sources of funding long - term (capital structure) in order to

تحسين فاعلية الرقابة الداخلية في ظل اعتماد اطار ادارة مخاطر المشروع ERM : دراسة ميدانية في معمل الالبسة الرجالية في النجف الاشرف

اسم المؤلف: علي توفيق جميل
اسم المشرف: حسين جاسم فلاح الشمري
الموضوع العام: الادارة والاقتصاد
السنة: 2014
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة الكوفة - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: النجف
الصفحات الاولى:
المستخلص: تضمنت الدراسة الحالية تطبيق المفاهيم الحديثة للرقابة الداخلية وفق اطار COSO لادارة المخاطر ERM في معمل الالبسة الرجالية في النجف الاشرف، لشمولية هذا الاطار وتداركه لجوانب القصور في الاطر السابقة فارتبطت اهداف الرقابة الداخلية وفق ERM باهداف الوحدة الاقت

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

اسم المؤلف: جاسم كشيش زويد
اسم المشرف: هاني حميد مشجل
الموضوع العام: الادارة والاقتصاد
السنة: 2014
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The ability property for understanding of one from supportive qualitative properties for counting information which permise users who have acceptable ability of knowledge of counting and they depend on that informations to help by taking the decisions. t

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

اسم المؤلف: ذكرى مهدي صالح الاسدي
اسم المشرف: عماد صبيح فرج الصفار
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: الجامعة المستنصرية - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يعد نظام المعلومات المحاسبي من اهم النظم الوظيفية التي تحتل موقعا متميزا في الوحدة الاقتصادية نظرا لعلاقته المتشابكة مع مختلف النظم الوظيفية الاخرى داخل الوحدة الاقتصادية كونها مصدرا لدخلاته التي يعالجها ويقدمها بشكل معلومات يعتمد عليها متخذوا القرارات. | Accounting information system is one of the most important functional systems, which occupies a privileged position in the economic unit due to the interlocking relationship with various other systems within the functional economic unity as a source of in

دور التكامل بين الكلفة المستهدفة وكلف دورة حياة المنتج لخفض الكلفة دراسة تطبيقية في معمل البان جامعة تكريت == Integration Role Between The Target Costing And The Product Life Cycle Cost To Reduce Cost Applied Study In Dairy Factory In Tikrit University

اسم المؤلف: اياد دخيل سليم خليفة الجبوري
اسم المشرف: سطم صالح حسين
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة تكريت - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: صلاح الدين
الصفحات الاولى:
المستخلص: يعد خفض الكلفة وتحسين جودة المنتجات من المواضيع المهمة التي تسعى اليها ادارة المنشات خصوصا بعد ازدياد حدة المنافسة على تقديم افضل المنتجات وبالاسعار التي تناسب اغلب الزبائن، ومن هنا جاءت الدراسة لتحقيق التكامل بين اسلوب الكلفة المستهدفة وكلف دورة حياة الم | Reducing costs and improving the quality of the products consider one of the important subjects, which seeks by the facilities management, especially after the increased competition to provide the best products with prices convenient to the most customers
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