البحث — المستودع الرقمي العراقي

نتائج البحث: 25 من أصل 4,764

واقع التركيب التعليمي في محافظة النجف الاشرف للمدة 1997 - 2013 واتجاهاته المستقبلية == The Educational Structure Reality In The Governorate Of Al - Najaf Al - Ashraf For 1997 - 2013 And Its Future Tendencies

اسم المؤلف: هيلين محمد عبد الحسين البديري

اسم المشرف: حسين جعاز ناصر الفتلاوي

الموضوع العام: الجغرافية

السنة: 2014

الموضوع الدقيق: الجغرافية

الدرجة: ماجستير

الجامعة: جامعة الكوفة - كلية التربية - قسم الجغرافية

اللغة: العربية

مكان الجامعة: النجف

الصفحات الاولى:

المستخلص: تبحث هذه الدراسة في واحدة من اهم خصائص السكان وهي الحالة التعليمية , وتاتي اهميتها من كونها احدى المؤشرات الرئيسية لمدى وعي المجتمع ونضوجه الفكري , ومدى ادراكه لاهمية التعليم , وقد تناولت الدراسة التطور الكمي والنوعي للتربية والتعليم وتوزيعه الجغرافي ومو | This study tackles one of the main characteristics of population in Al - Najaf governorate which is the educational state. Its importance lies in being one of the main indications of the awareness of the society and its intellectual maturity and understanding the importance of education. This study tackled the qualitative and quantitative development of education and its geographic distribution. lt started from literacy and ended with the higher education and the variables affecting the educational structure. lt adopted the factor statistical analysis within spss program and the field and planning methods through auditing, observation and collecting data and analyzing them. The main resselts that the study reached are : - An increase in the number of the students within a short period as a result of an increase in the number of teachers and a lack in the number of school buildings and the financial resources. - Through the field study for 2013, it has been revealed that the percentage of the students enrolling in the study was %63 for both males and females and those who did not constitute %37, but that does not that they are literates because the percentage of literacy was %27.9. therefore, the rest %9.1refers to the rest of the population who are under five years as well as those who completed high schools and those who graduated from colleges. - It has been revealed through the field study that the percentage of the students in schools increases according to the region; in the rural area it reached %23 and in the urban areas it reached %77 of the population. - The percentage of literacy in 1997 in the study area reached %24.3 then it decreased a year after the other until it reached %27.9 according to the study results for 2013 of the population aging 15 and more for both sexes. The least percentage of the urban areas reached %20.7 and the highest literacy percentage in the rural areas was %42.3. - Four variables were determined that affect the educational structure of the population in the study area within SPSS program. Together, these variables explained %84 of the total variation that were used in the program, of these variables is fertility, female education, family income and work opportunities according to the results of the field study for 2013.The main recommendations that were listed in the study were : - The necessity for making the elementary, intermediate and also kinder garten education to be obligatory to decrease the difference between the children who enroll in the pre - school education and those who do not. - The difference in the percentage of the enrolment of males and females of the ages within the adopted educational level should be decreased. - Increasing the attention to the needs of the school buildings in the districts of the study area which will lead eventually to separate the schools with double shifts.

التباين الفصلي للمناخ وعلاقته باستهلاك الطاقة في العراق == Seasonal Variation Of Climate And Its Relation To Energy Consumption In Iraq

اسم المؤلف: سامر هادي كاظم الجشعمي

اسم المشرف: عبد الحسن مدفون ابو رحيل

الموضوع العام: الجغرافية

السنة: 2012

الموضوع الدقيق: الجغرافية

الدرجة: دكتوراه

الجامعة: جامعة الكوفة - كلية الاداب - قسم الجغرافية

اللغة: العربية

مكان الجامعة: النجف

الصفحات الاولى:

تحليل جغرافي للنشاط الزراعي في قضاء المناذرة

اسم المؤلف: نجاح عبد جابر الجبوري

اسم المشرف: محمود بدر علي السميع

الموضوع العام: الجغرافية

السنة: 2006

الموضوع الدقيق: الجغرافية

الدرجة: ماجستير

الجامعة: جامعة الكوفة - كلية الاداب - قسم الجغرافية

اللغة: العربية

مكان الجامعة: النجف

الصفحات الاولى:

ايران - روسيا : دراسة في واقع الجوار والتنبؤ فيه == Iran - Russia,A Study Of The Juxtaposition Future

اسم المؤلف: عبد المنعم هادي علي

اسم المشرف: مجيد حميد شهاب البدري

الموضوع العام: الجغرافية

السنة: 2017

الموضوع الدقيق: الجغرافية

الدرجة: ماجستير

الجامعة: جامعة الكوفة - كلية الاداب - قسم الجغرافية

اللغة: العربية

مكان الجامعة: النجف

الصفحات الاولى:

المستخلص: Iran and Fedral Russia are considered as one of the countries that have an important geostrategic position on the regional and international levels , because , Iran dominates the most important strategic strait in the world which is Hermoz strait , which lies tothe north, neighbor to the caesarean Russia then the Soviet Fedral After the Soviet Fedral disunited , the fedral Russia became the heritage of the Soviet Foreign policy , this change led to the development of relation between Iran and Fedral Russia in terms ofthe two parts desire to reinforce or elevet the relation with each other to a high level and in all fields There is a geostrategic benefit for the countries that motivate them to reinforce cooperation between them in the political , economical and even the military field , i. e , that the lenders of the two states have a new strategy to avoid risks and activate benefits This study will exhibit the relation development of states.The importance of geographic neighbouring study between Federal Russia and Iran connected with what these two states get from the impottance of geo straregy as they are of the states that have large areas and population which is very important regarding mineral, weathes and power resources which are gained by the two states and that is recognized in the fields of geo politic according to geographical location oil resources, natural gas, and their regional and global effect with extent cultural and civilized heritage for each of them which represent a powerful strength for them The two states, Iran and federal Russia, have special merits which made them geopolitical power , so the importance of this research is to study these two states after geopolitical change which happened in the area during the disconnecting Soviet Union which made many states controlled by its authority get its independence but some of these states have relation with Uunited States of America by making agreements and treaties and also with western Europe. Either real changes that happened in Iran during the Islamic Revolution in 1979 Which made Iran play apolitical style completely different from the former regime and for this concept we to be more careful about its external and internal new relation whichexpose the region to risks asaresult of its closing relations with federal Russia in facing America domination upon the world.This study reveals the political out - look, natural human and economic development which happened upon these states acconding to the change that happened for them, aswellas, the Knowing of political factors that might be a signal of weakness of them. Alsothe study has deepen in clarifying the geo economic for natural resources for these two state specially oil and natural gas regarding product amount and non use resources according to world average because they play amajor role in global economy through theircontrol in export and production

التباين المكاني لخصائص المياه الجوفية في محافظة كربلاء وعلاقتها بالاستخدامات البشرية == Spatial Variation of The Characteristics of The Groundwater In The Province of Karbala And Its Relationship To Human Uses

اسم المؤلف: مروه وسام عبد العالم

اسم المشرف: عبد الحسن مدفون ابو رحيل

الموضوع العام: الجغرافية

السنة: 2013

الموضوع الدقيق: الجغرافية الطبيعية

الدرجة: ماجستير

الجامعة: جامعة الكوفة - كلية الاداب - قسم الجغرافية

اللغة: العربية

مكان الجامعة: النجف

الصفحات الاولى:

النظام الهيدرولوجي واثره في تكوين الاشكال الارضية لنهر الفرات بين مدينتي الكفل والشنافية واستثماراته : دراسة هيدروجيومورفولوجية == Hydrological System And Its Effect on The Formation of Euphrates Landscapes Between Kifil And Shanafiya Towns And Its Investments : Hydro - Geomorphological Study

اسم المؤلف: محمد حسين محيسن المنصوري

اسم المشرف: كفاح صالح الاسدي

الموضوع العام: الجغرافية

السنة: 2014

الموضوع الدقيق: الجغرافية

الدرجة: دكتوراه

الجامعة: جامعة الكوفة - كلية الاداب - قسم الجغرافية

اللغة: العربية

مكان الجامعة: النجف

الصفحات الاولى:

خصائص المناخ السياحي في مدينتي النجف وكربلاء == Features of The Tourist Climate In The Two Cities Najaf And Karbala

اسم المؤلف: قاسم صويح حليوت العبودي

اسم المشرف: عبد الحسن مدفون ابو رحيل

الموضوع العام: الجغرافية

السنة: 2014

الموضوع الدقيق: الجغرافية

الدرجة: ماجستير

الجامعة: جامعة الكوفة - كلية الاداب - قسم الجغرافية

اللغة: العربية

مكان الجامعة: النجف

الصفحات الاولى:

التحليل المكاني للنوع الاجتماعي في محافظة النجف

اسم المؤلف: علي ناجي زغير الميالي

اسم المشرف: عبد علي حسن الخفاف

الموضوع العام: الجغرافية

السنة: 2013

الموضوع الدقيق: الجغرافية

الدرجة: ماجستير

الجامعة: جامعة الكوفة - كلية الاداب - قسم الجغرافية

اللغة: العربية

مكان الجامعة: النجف

الصفحات الاولى:

الاهميــة السياسية لمنطقة الجزيرة من العراق : دراسة في الجغرافيا السياسية == The Political Importance of The Al - Jazeera Region of Iraq

اسم المؤلف: شذى حسين عمران

اسم المشرف: سعدون شلال ظاهر

الموضوع العام: الجغرافية

السنة: 2014

الموضوع الدقيق: الجغرافية السياسية

الدرجة: ماجستير

الجامعة: جامعة الكوفة - كلية التربية للبنات - قسم الجغرافية

اللغة: العربية

مكان الجامعة: النجف

الصفحات الاولى:

الخدمات الهاتفية الحكومية السلكية واللاسلكية في مدينة النجف الاشرف : دراسة في غرافية الاتصالات == Government Wired & Wireless Phone Services In Al - Najaf Holy City A Study In Geographic Communications

اسم المؤلف: سعد جواد كاظم عبد النداوي

اسم المشرف: وهاب فهد يوسف الياسري | حسين موسى حسين الشمرتي

الموضوع العام: الجغرافية

السنة: 2013

الموضوع الدقيق: الجغرافية

الدرجة: ماجستير

الجامعة: جامعة الكوفة - كلية الاداب - قسم الجغرافية

اللغة: العربية

مكان الجامعة: النجف

الصفحات الاولى:

هيدروجيومورفية شط الديوانية : دراسة في الجغرافية الطبيعية == Shat Al - Diwaniyyah Hydro - Geomorphology Study In Physical Geography

اسم المؤلف: زينب صالح جابر واجد الزيادي

اسم المشرف: كفاح صالح الاسدي

الموضوع العام: الجغرافية

السنة: 2013

الموضوع الدقيق: الجغرافية الطبيعية

الدرجة: ماجستير

الجامعة: جامعة الكوفة - كلية الاداب - قسم الجغرافية

اللغة: العربية

مكان الجامعة: النجف

الصفحات الاولى:

التنمية المستدامة للموارد المائية السطحية في محافظة النجف الاشرف : دراسة في التنمية الاقليمية == Sustainable Development of The Surface Water Resources In Al - Najaf Governorate A Study In Regional Development

اسم المؤلف: سيناء عبد طه ضيف العذاري

اسم المشرف: عبد الصاحب ناجي رشيد البغدادي

الموضوع العام: الجغرافية

السنة: 2013

الموضوع الدقيق: الجغرافية الطبيعية

الدرجة: ماجستير

الجامعة: جامعة الكوفة - كلية الاداب - قسم الجغرافية

اللغة: العربية

مكان الجامعة: النجف

الصفحات الاولى:

التغيرات المناخية في العالم واستخدامات الطاقة المتجددة للتقليل من تاثيراتها == Climatic Changes In The World And The Use of Renewable Energy To Limit Its Effects

اسم المؤلف: زهراء عدنان احمد العطار

اسم المشرف: علي صاحب طالب الموسوي

الموضوع العام: الجغرافية

السنة: 2011

الموضوع الدقيق: الجغرافية

الدرجة: ماجستير

الجامعة: جامعة الكوفة - كلية التربية للبنات - قسم الجغرافية

اللغة: العربية

مكان الجامعة: النجف

الصفحات الاولى:

الملائمة المكانية للخدمات المجتمعية في مدينة الديوانية وتوقعاتها المستقبلية == The Spatial Appropriateness of Societal Services In Al - Diwaniya City And Its Future Expectations

اسم المؤلف: رافد موسى عبد حسون العامري

اسم المشرف: فؤاد عبد الله محمد الجبوري

الموضوع العام: الجغرافية

السنة: 2014

الموضوع الدقيق: جغرافية المدن

الدرجة: دكتوراه

الجامعة: جامعة الكوفة - كلية التربية للبنات - قسم الجغرافية

اللغة: العربية

مكان الجامعة: النجف

الصفحات الاولى:

التمثيل الكارتوغرافي لاستعمالات الارض في مدينة النجف الاشرف : دراسة مقارنة بين التقنيات التقليدية ونظم المعلومات الجغرافية == Cartographical Representation of Use of Land In Al - Najaf Al - Ashraf : A Comparative Study Between The Traditional Techniques And G.I.S

اسم المؤلف: حيدر محمد راضي العبرة

اسم المشرف: شمخي فيصل ياسر الاسدي

الموضوع العام: الجغرافية

السنة: 2014

الموضوع الدقيق: الخرائط ونظم المعلومات الجغرافية

الدرجة: ماجستير

الجامعة: جامعة الكوفة - كلية الاداب - قسم الجغرافية

اللغة: العربية

مكان الجامعة: النجف

الصفحات الاولى:

تحليل مكاني لمؤشرات التنمية البشرية في محافظة القادسية == Spatial Analysis of Human Development Indicators In Al - Qadisiya Governorate

اسم المؤلف: حسون عبود دبعون الجبوري

اسم المشرف: عبد علي حسن الخفاف

الموضوع العام: الجغرافية

السنة: 2014

الموضوع الدقيق: الجغرافية

الدرجة: دكتوراه

الجامعة: جامعة الكوفة - كلية الاداب - قسم الجغرافية

اللغة: العربية

مكان الجامعة: النجف

الصفحات الاولى:

تحليل جغرافي للنشاط الزراعي في ناحية الكفل == A Geographical Analysis of The Agricultural Activity In Al - Kifil Commune

اسم المؤلف: اميرة حبيب شنشول الجنابي

اسم المشرف: محمود بدر علي السميع

الموضوع العام: الجغرافية

السنة: 2014

الموضوع الدقيق: الجغرافية

الدرجة: ماجستير

الجامعة: جامعة الكوفة - كلية الاداب - قسم الجغرافية

اللغة: العربية

مكان الجامعة: النجف

الصفحات الاولى:

دور العمليات الجيمورفية في تشكيل المظهر الارضي لقضاء المناذرة وعلاقتها بالنشاط البشري == Impact Djiomorvih Processes on The Formation of Ground Appearance Spend Manathira And Its Relationship To Human Activity

اسم المؤلف: اسيل سامي مجيد

اسم المشرف: عايد جاسم حسين الزاملي

الموضوع العام: الجغرافية

السنة: 2014

الموضوع الدقيق: الجغرافية الطبيعية

الدرجة: ماجستير

الجامعة: جامعة الكوفة - كلية التربية للبنات - قسم الجغرافية

اللغة: العربية

مكان الجامعة: النجف

الصفحات الاولى:

التباين المكاني للتلوث الضوضائي في مدينة النجف الاشرف == Spatial Disparity of Noisy Pollution In Holy Najaf

اسم المؤلف: صفاء مجيد عبد الصاحب المظفر

اسم المشرف: كفاح صالح الاسدي

الموضوع العام: الجغرافية

السنة: 2011

الموضوع الدقيق: الجغرافية

الدرجة: دكتوراه

الجامعة: جامعة الكوفة - كلية الاداب - قسم الجغرافية

اللغة: العربية

مكان الجامعة: النجف

الصفحات الاولى:

الظواهر الغبارية واثرها في صحة الانسان في محافظة النجف == The Dusty Phenomena And Their Effect on Human Health In Al - Najaf Governorate

اسم المؤلف: محمد محمود محمد زنكنة

اسم المشرف: عبد الحسن مدفون ابو رحيل

الموضوع العام: الجغرافية

السنة: 2012

الموضوع الدقيق: الجغرافية المناخية

الدرجة: ماجستير

الجامعة: جامعة الكوفة - كلية الاداب - قسم الجغرافية

اللغة: العربية

مكان الجامعة: النجف

الصفحات الاولى:

الخصائص المناخية وعلاقتها بالاشكال الارضية في محافظة كربلاء == Climatic Characteristics And Their Relation With Land Forms In Karbalaa

اسم المؤلف: نورس علي حسين نعمة السلطاني

اسم المشرف: عبد الحسن مدفون ابو رحيل

الموضوع العام: الجغرافية

السنة: 2014

الموضوع الدقيق: الجغرافية

الدرجة: ماجستير

الجامعة: جامعة الكوفة - كلية الاداب - قسم الجغرافية

اللغة: العربية

مكان الجامعة: النجف

الصفحات الاولى:

الدولة والتنمية في الوطن العربي محاولة لاستباق التغير العالمي في ظل منهجية التحليل المستقبلي == A State And Development In The Arab Homeland An Attempt To Forestall The Global Change By Prospective Analysis Methodology

اسم المؤلف: حسن لطيف كاظم الزبيدي

اسم المشرف: مازن عيسى الشيخ راضي

الموضوع العام: الادارة والاقتصاد

السنة: 2004

الموضوع الدقيق: الاقتصاد

الدرجة: دكتوراه

الجامعة: جامعة الكوفة - كلية الادارة والاقتصاد - قسم الاقتصاد

اللغة: العربية

مكان الجامعة: النجف

الصفحات الاولى:

المستخلص: The state in the Arab homeland is suffering problematics in its concept came from deformed birth during the colonialism period. This deformation birth make the state characterize with many features which make it unable to do its role efficiency. It is : unstable, authoritarian, central, overdevelopment, renter, dependence ,undemocratic, and relative autonomic state. So that, it is difficult to accept that its role to achieve development will be positive in the future based on our view toward the past role and what it done in the last thirty years ago. It is difficult on this state to deal with many problems which came from global change and what this change lead to reduce the economic role of the state in over the world. The international system today witnessed attempts to reform the state and the Arab mast try to dealing with this change.There are many variables determined the future of the states in the Arab homeland : population, natural resource (water and oil), globalization, information and telecommunications revolutions, national and international polices and the relationship with USA. All these variables will play role in the future formation. This study tries to examine how the regional state will deal with these variables in the future, how these variables will effect on it economic role and how it will successes or fail in solving the problems which facing it in the future.This study focus on the view of future by built three scenarios prospective the future during the period (2003 - 2030). The main scenario known in prospective studies as diractal scenario put to display all the affections which accumulate till the middle of prospective period. The second scenario will be as branch of the main scenario and it will also as diractal scenario. So that, it will display the appearances of crisis which increased during the main scenario to transfer the second scenario. The last scenario known as reformational scenario which display reformation program as the researcher imaging, on the based governance concept which stand on a compound relation among state, privet sector and civil society

العولمة المالية وانعكاساتها على النمو الاقتصادي في دول مجلس التعاون الخليجي : دراسة تحليلية للمدة 1985 - 2007 == The Financial Globalization And Its Effect On The Economic Growth In The States of The Gulf Cooperation Council "An Analytic Study For 1985 - 2007"

اسم المؤلف: حسن كريم حمزة

اسم المشرف: كامل علاوي كاظم الفتلاوي

الموضوع العام: الادارة والاقتصاد

السنة: 2009

الموضوع الدقيق: الاقتصاد

الدرجة: دكتوراه

الجامعة: جامعة الكوفة - كلية الادارة والاقتصاد - قسم الاقتصاد

اللغة: العربية

مكان الجامعة: النجف

الصفحات الاولى:

المستخلص: The development that world witnessed during the last quarter of twentieth century And the rise of what is know as the symbolic economy where the monetary Ca0pital is the base of profit via specialization in the Global. Markets that drops place and summarized time due to the information revolution resulted in developing this economy to exceed the real sect which involved new instruments and machinery to the Globalization with its roots that belonged to the fifteenth century comes to make basic changes in the international system through out the machineries that Capitalism used to produce its instrument to from a comprehensive Global system the elements of which do not restricted to states so as to internationalize production rather than transferring the commodities, services and capitals That affects the direct foreign investments which depends on the multi. nation. laities companies, in addition to internationalities capitals due to the communication revolution that the trade types are connected to capital movement. All that will lead to increase the economic growth, increase work opportunities and change the in come resources, so that most countries , especially ambiguous relation among the financial globalization elements, especially the direct foreign investment and the economical growth, the study tries to define the causative relation and its direction between these two elements.The study problem : - the study problem represents in the efforts that Gulf cooperation council states make to improve the economical environment by making laws and facilities, reforming the financial sector and the economical openness , yet these states still suffer of the economical problems that make than unable to comprehends the financial supplement tarries or to attract the direct foreign investments because the money markets are small and unable to compete with the big global markets.study Hypothesis : - The study starts with hay prosthesis says that the financial globalization , its machineries, demands and elements , especially the direct foreign investment have positive effects on the economical growth of Gulf cooperation council states, and the economical growth will be reason to attract the direct foreign investment. The study plan : - To prove the hypothec sis that is mentioned the developing acnes, worked hard to create suitable economical environment and develop the financial sector which is considered as one of the main factors in the economical development process. World become field of competition that attracts the financial globalization via creating the investment environment that can attracts more investment by the involved acts and ficilities. Because of the impotence of the financial globalization to creat the economical growth , the states of Gulf cooperation council put the development al aim on the top of the economical aims for which the direct and in direct foreign investments are conducted as machineries of the economical growth which provides the suitable conditions and here the impotence of the study lies.The study Aims : - The study tries to achieve many aims starting the financial Globalization and its elements as well as the economical growth ,as theoretical study, then analysing the Globalization elements and the in and out capitals flow of Gulf cooperation council states to have performance evaluation of the bank sector and money market in the studied countries. finally, because of the previously ,the study is divided into three chapters followed by the results and recommend ations. The first chapter studied the concepts of the financial Globalization and the economical Growth. Itincludeds three topics. Thef first one studies the financial Globalizationf as a concept. The second studies the main aspects of the financial Globalization, and the third one studies the relation between the financial Globalization elements and the economical growth , as well as studying the possible economical effects of the FDI on some of the total economy variables.. The second Chapter is devoted to study the productive and financial from in Gulf cooperation council states withen three topics. The first one studies the the economical growth nature and the participations of the economical sectors, especially ail and transformational industry sectors, in forming it. The second one studies the development that the Gulf bank sectors witnessed and how did that sectors affected by the current financial srisis. The thard one studies the Gulf money market and analysis its basic indicators and the effects of the financial crisis on the Gulf mony market. The third chapter includes two topics , the first one deals with the direct foreign investment in the cooperation council states , its legislative factors and the economical policies , as well as the development of the FDI. the second topics based on using Granger causative sample with an introduction of who to use the analogical treatment of the sample , then to describe the typical sample by testing the causative relation between FDI and GDP for the period (1985 - 2007).

الثقافة التنظيمية واثرها في بناء ادارة الجودة الشاملة : دراسة تحليلية لاراء عينة من العاملين في الشركة العامة للسمنت الجنوبية معمل سمنت الكوفة الجديد == The Role of Organization Culture In The Implementation of Total Quality Management An Analytic Study For Sample Opinions From Workers In Southern Cement State Company Al - Kufa New Plant of Cement

اسم المؤلف: باسمة محمد باني الزرفي

اسم المشرف: رضا صاحب ابو حمد | يوسف حجيم الطائي

الموضوع العام: الادارة والاقتصاد

السنة: 2004

الموضوع الدقيق: ادارة اعمال

الدرجة: ماجستير

الجامعة: جامعة الكوفة - كلية الادارة والاقتصاد - قسم ادارة الاعمال

اللغة: العربية

مكان الجامعة: النجف

الصفحات الاولى:

المستخلص: Organization Culture has great importance for service and productive organizations. This importance results from the fact that it is a prominence factor in affecting the achievement of high levels of production in different competitive environments since the most prominent thing that can be achieved by these organizations is the decisive role of the organization culture of members of the organization in supporting the process of production of these organization by the participation of all the members in achieving high quality. This process needs new ideas and attitudes this can be applied to spreading the culture of high quality by using a suggested model to the organization being examined. This model supports the application of the culture of high quality in its essential steps. It is worth mentioning that this subject has not been given much attention by the service and manufacturing organizations concerning its application. This situation has given us the impetus to suggest strategic ideas which will help in establishing behavior measure relevant to labour factor in addition to the possibility of reaching the nature of coherence of this rank and its effect. This will lead to the achievement of ways to establish future plan on the grounds of indication the present and future ends or objectives or goods. On the grounds of the facts mentioned above comes the need to the present study to show the nature of the relation between the culture of organization and the requirements of total quality management(TQM) and also measuring of culture on quality level in order to provide an objective opportunity for the manufacturing organizations especially the Iraqi ones in order to raise the level of their quality its production. The present study has reached a number of conclusions : There is an essential and strategic role which can be played by the organization culture through the implementation Total Quality Management since it is clear from the hypothesis of this study that there is a strong effect. There is also a clear and active role played by the organization culture in the essential demands for Total Quality Management. The relations in this side have always been positive. This proves the essential fact that the demands of high quality are completing one another to result in the improvement of quality and condensing the efforts of the workers and encouraging them to find new ideas for producing high quality products. The study has also reached the following suggestions : It is necessary that the managements should pay a continuous attention to the application of the of the requirements of the Total Quality Management. This top management should have faith in these requirements and the importance of spreading organization culture among the top managements members in the factory. The workers at different levels and specializations should join specialized training courses in the Total Quality Management to improve their skills. The canals of communication should be increased to give the workers an opportunity to send their suggestions and complaints to the top managements.

دور تكاليف الجودة في تحقيق الميزة التنافسية بمنظور المحاسبة الادارية الاستراتيجية : دراسة تحليلية لعينة من المنظمات الصناعية العراقية == Quality Cost Role In Achieving The Competitive Advantage From The Strategic Management Accounting Perspective Analytic Study For A Sample of The Iraqi Industrial Organization

اسم المؤلف: انعام محسن غدير

اسم المشرف: مؤيد محمد علي فضل الفضل

الموضوع العام: الادارة والاقتصاد

السنة: 2012

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة الكوفة - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: النجف

الصفحات الاولى:

المستخلص: اظهرت مراجعة الباحثة للادبيات ان هناك تحديات فكرية وتطبيقية عديدة بشان المضامين الاستراتيجية لمحاسبة تكاليف الجودة ودورها في تدعيم تنافسية المنظمات وتحقيق الميزة التنافسية. ومن هنا فان هذه الدراسة هي محاولة لاغناء الجدليات المعرفية حول الدور الاستراتيجي | Studying the writes of this subject that there are intellectual and applied challenges upon the strategic contains of quality cost accounting and its role in supporting the organization competition and achieving the competitive advantage, hence this study is a try to enrich the knowledge arguments upon the strategic role of the quality cost accounting in revealing and defining the continuous developing opportunities of all the organization aspects and, as a result, supporting these organization competition in building a strategic position to secure the market leadership and overcome other competitors. The main basis of formulating and developing the study problem represented by two aspects : - the intellectual and theoretical integration between quality cost accounting and the competitive advantage does not reach the level of a theory, the subject is still under the theoretical and conceptual forming due to the researchers `opinions contradiction upon the relation between the quality cost accounting and the competitive ability of the organizations, moreover the quality cost accounting is one of the strategic administrative accounting tools which needs more testing especially in its relation with the organization competitive advantage, the second aspect of the study problem is represented by the results of the researcher field observance, which had been conducted in more than six Iraqi industrial organizations, which indicated the real challenges that face these organizations in treating and applying that tool to support its competitive advantage and ability in defining the quality continuous development, one of these challenges is that most of the quality cost is a hypothetic cost has no effect in the near perspective which made dealing with it within the traditional accounting perspective is impossible. The study problem is represented by many questions, the most distinguished one is (what are the main significances of the quality cost accounting to improve the industrial organizations competitive ability, and how do these organizations look at the strategic role that the quality cost accounting might play to achieve the competitive advantage with all its aspects?). The researcher developed a hypothetic example to represent the quality cost accounting significance to support the statistical studied organizations competitive advantage within the frame of the correlation relations and the mutual probable effects of the quality cost accounting and the competitive advantage. These relations are represented two main theories of correlation and affecting. The researcher developed a pentad measurement tool according to (Likert) measurement which includes five degrees (agreed completely=5,do not agreed completely=1), this tool is subjected to truthiness and verity tests by using advanced statistical methods such as the factorial analysis basing on (Liserel Ver.7 & SPSS Ver. 15). The study hypotheses and example are tested in seven industrial organizations (the New Cement Plant of Kufa, the old Cement Plant of Al - Najaf Al - Ashraf, Men Clothes Factory in Al - Najaf Al - Ashraf, The Plastic Industry Al - Najaf Al - Ashraf, The Public Company of Leathering Industry, The Public Company of Car manufacturing in Al - Eskanderiyah, The Public Company of Plastic Industry), the study sample includes (176 )reopeners, selected by the deliberate sample method, from the study society to include the higher administration, the heads of the engineering, accounting and the quality control departments which had the direct relation with the study variables. The study concludes a number of conclusions in the theoretical and applying fields, the most important is that : - the quality cost accounting could be depended as a main indicator of the understudy factories ability to achieve the competitive advantage because it is the main resource to find out and invest the continuous developing opportunities in spite of the regression of the interest and execution of the quality cost accounting techniques in the studied factories. The study puts forward a number of recommendations : - the successful execution of the quality cost accounting techniques in the studied factories required re - constricting their traditional accounting systems to achieve the cooperation among the departments of engineering, accounting and the quality control to secure the effective flow and the real share of knowledge and information relating the quality cost and its activities, its visible and invisible results that will have important effects on the performance of the accounting system in these factories especially if they came with adopting the strategic perspective of the strategic administrative accounting which means investing the quality cost accounting not only as a tool of recording and documenting but also as an important tool to define the opportunities of creation and the competitive advantage.