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استخدام نموذج البرمجة المالية في تقدير اثر السياسات المالية والنقدية في تحقيق الاستقرار الاقتصادي : العراق دراسة حالة للمدة (1990 - 2013) == The Use of Financial Programming Model in Estimating the Impact of Fiscal and Monetary Policies in Achieving the Economic Stabilization : Iraq as a Case Study for the period (1990 - 2013

Author name: ميامي صلال صاحب الشكري
Supervisor name: كامل علاوي كاظم الفتلاوي
General topic: Administration and Economics
Specific topic: Economy
Degree: Doctorate
University: University of Kufa - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Najaf
First pages:

تاثير القياس والافصاح للموارد غير المنظورة على العوائد المحاسبية للوحدات الاقتصادية العراقية

Author name: طارق حاتم راهي الربيعي
Supervisor name: ابراهيم عبد موسى السعبري
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Kufa - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Najaf
First pages:

دور المعلومات المحاسبية في صياغة انموذج ضريبة التلوث البيئي في القطاع الصناعي == The role of accounting information in the formulation a model for environmental pollution tax In industrial sector

Author name: سجى ناجح كريم
Supervisor name: عقيل حمزة الحسناوي
General topic: Administration and Economics
Specific topic: Financial and Accounting Techniques
Degree: Master
University: Al-furat Al-Awsat Technical University - Administrative Technical College - Department Of Accounting Technology
Language: Arabic
University location: Najaf
Key words:
  • معلومات المحاسبية
  • ضريبة التلوث البيئي, القطاع الصناعي
  • الوقود الاحفوري
First pages:
Abstract: تعد ضريبة التلوث البيئي احدى اهم الادوات التي تهدف الى مواجهه التلوث البيئي في القطاع الصناعي, وعلى الرغم من الاهتمام المتزايد بموضوعات البيئة وازدياد الدراسات العلمية بهذا الشان غير انه لا تزال هنالك صعوبات في الافادة من المعلومات المحاسبية في فرض هذه الضريبة لذا تهدف هذه الدراسة الى بيان دور المعلومات المحاسبية في صياغة انموذج مقترح لضريبة التلوث البيئي في العراق تطبق على الشركات الصناعية ذات الحساسية البيئية او الملوثة للبيئة. ولتحقيق هدف البحث تم اعتماد شركة الواحة للمشروبات الغازية / بابل كحالة دراسية لتطبيق الانموذج المقترح, وتم اعتماد بيانات سنة 2016 كاساس لاحتساب الضريبة. وقد خلصت الدراسة الى صياغة انموذج للضريبة يقوم على فرض ضريبة على ستة انواع من التلوث البيئي في القطاع الصناعي واعداد قوائم مالية معدلة بيئيا. وكانت اهم الاستنتاجات التي توصل اليها البحث تحديد الاهمية الكبيرة للمعلومات المحاسبية للافصاح البيئي في القوائم المالية مما يساعد وبشكل كبير جدا على القياس الكمي للضريبة, وبالتالي معرفة نوع الضريبة التي ينبغي فرضها ومبلغ الضريبة علما ان التلوث البيئي الناشئ عن الشركة عينة البحث يتمثل بتلوث الهواء لاحتراق نوعين من الوقود وهما الكاز والنفط, وتلوث الماء الناتج عن تصريف المخلفات السائلة وتلوث التربة بسبب طمر المخلفات الصلبة فضلا عن التلوث اشعاعي الناتج من وجود عدد من الاجهزة التي تولد نشاط اشعاعيا. كما بينت نتائج الدراسة ان دور المعلومات المحاسبية في صياغة وتطبيق الضريبة على التلوث البيئي يتجسد في اعداد قوائم مالية معدلة بيئيا وفق معايير الاستدامة وهو ما يدعي بجانب الافصاح عن المعلومات البيئية. كما تم منح تنزيلات ضريبية يتم اقتطاعها من مبلغ الضريبة الاجمالي وحسب نسب اقترحتها الباحثة في حالة التزام المنشاة بواجبها اتجاه حماية البيئة من التلوث الناتج عن انشطتها. واخيرا يوصي البحث بضرورة الزام الشركات الصناعية بالافصاح عن المعلومات المتعلقة بانشطتها البيئية التي تتطلبها عملية فرض ضريبة التلوث البيئي مما يساعد في تقليل الاضرار البيئية الناشئة عن المشاريع الصناعية. | Environmental pollution tax is one of the most important tools aimed at combating environmental pollution in the industrial sector. Despite the increasing interest in environmental issues and increasing scientific studies in this regard, there are still difficulties in benefiting from accounting information in imposing this tax. Accounting information for the formulation of a proposed model for environmental pollution tax in Iraq applied to industrial companies that are environmentally sensitive or polluted to the environment. To achieve this objective, Al Waha Soft Drinks Company / Babel was adopted as a case study to implement the proposed model and the 2016 data were adopted as a basis for calculating the tax. The study concluded with the formulation of a tax model based on taxing six kinds of environmental pollution in the industrial sector and also preparing environmentally modified financial statements. The most important conclusions of the study are the importance of accounting information for environmental disclosure in the financial statements, which greatly helps to quantify the tax and thus know the type of tax to be imposed and the amount of tax and also that the environmental pollution arising from the company sample research is the air pollution of the combustion of two types of Fuel, kerosene and oil, pollution of water resulting from the discharge of liquid waste, as well as soil pollution due to the dumping of solid waste and radioactive contamination of a number of devices that generate radiation activity.The results of the study also showed that the role of accounting information in the formulation and application of the tax on environmental pollution is reflected in the preparation of environmentally adjusted financial statements according to the criteria of sustainability, which is claimed in addition to the disclosure of environmental information. Tax deductions were also deducted from the total tax amount and according to the percentages proposed by the researcher in case the company is committed to its duty to protect the environment from pollution resulting from its activities. Finally, the research recommends the necessity of obligating industrial companies to disclose information related to their environmental activities, which are required by the process of environmental pollution tax, which helps to reduce the environmental damage resulting from industrial projects

الافصاح عن المعلومات البيئية في التقارير المالية على وفق معايير المحاسبة الدولية : دراسة تطبيقية في عينة من الشركات الصناعية العراقية == The Disclosure of Environmental Information in the Financial Reports Under the International Accounting Standards

Author name: زينب عزيز باصي عبود
Supervisor name: اسماء مهدي حسين الهاشمي | عقيل حمزة حبيب
General topic: Administration and Economics
Specific topic: Financial and Accounting Techniques
Degree: Master
University: Al-furat Al-Awsat Technical University - Administrative Technical College - Department Of Accounting Technology
Language: Arabic
University location: Najaf
First pages:
Abstract: تهدف الدراسة الى تحديد متطلبات القياس والافصاح عن المعلومات البيئية في التقارير المالية في ظل معايير المحاسبة الدولية فضلا عن دراسة وتحديد درجة وطبيعة الافصاح عن المعلومات البيئية في التقارير المالية لشركات العينة. ولاهمية المعلومات البيئية في اتخاذ القرارات الخاصة بوضع الخطط والاهداف ورسم السياسات التي تهدف الى حماية واستدامة البيئة باعتبارها تمثل الوعاء الشامل لعناصر الثروة الطبيعية تم بناء انموذج مقترح مناسب للافصاح البيئي لقياس التاثيرات البيئية في الشركات الصناعية العراقية عينة الدراسة. وذلك بالاعتماد على المعلومات المعلنة في التقارير السنوية لشركات العينة والتي تتضمن 21 شركة صناعية مسجلة في سوق العراق للاوراق المالية ولمدة 4 سنوات بين 2010 الى 2013. وقد تم اختيارها لما لها من تاثير سلبي كبير على البيئة عن طريق طرحها العديد من الملوثات المضرة بيئيا , وذلك باستخدام اسلوب تحليل المحتوى Content Analysis الذي سيكون اداة القياس الاساسية للبحث، حيث سيتم اعداد مقياس الافصاح باستخدام هذا الاسلوب وبطريقة مشابهه لمقياس Wiseman, 1982الذي يتضمن 18 محور للافصاح البيئي ضمن 6 محاور رئيسية تغطي جميع اوجه الاداء البيئي للشركة.بينت نتائج الدراسة ان الافصاح في شركات العينة مقيد بما يفرضه النظام المحاسبي الموحد بما يتعلق بالافصاح عن الوقود او مخلفات الانتاج, اذ لم تاخذ تطبيقات المحاسبة البيئية في الشركات الصناعية العراقية الاهتمام الكافي، وهذا ياتي نتيجة قلة ادراك الشركات الصناعية وضعف اسهامها بالمسؤوليات الواجب ان تتحملها في مجال حماية البيئة والمجتمع. ويوصي البحث الى اعتماد الانموذج المقترح للافصاح البيئي للتطبيق العملي في شركات العينة في ظل معايير المحاسبة الدولية لقياس مستوى الافصاح البيئي والذي يشمل اقتراح توسيع دليل الحسابات للنظام المحاسبي الموحد ليتضمن حسابات جديده تشمل ((الموجودات البيئية (المطلوبات البيئية (201)، المصروفات البيئية (301) والايرادات البيئية (401)). | The study aims to identify the measure and disclosure requirements of environmental information in the annual reports under IASs as well as examining the degree and nature of information disclosed in the annual reports of the sample companies. Due to the importance of environmental information in decision making regarding planning and drawing environmental objectives and policies to protect and support the environmental sustainability this study formulated an environmental disclosure model to measure the environmental effects of sample companies. The primary data were extracted from the annual reports of a sample consists of 21 manufacturing companies listed in the Iraq stock market covering 4 years from 2010 t0 2013. The sample companies were chosen from environmentally sensitive industries such as mental, or chemicals. To measure the degree of environmental disclosure an index containing 18 items with 6 different sections has been created to cover all aspects of environmental performance of the companies.The results indicate the environmental information disclosed by the sample companies are restricted and limited to the outputs of the uniform accounting system that generate accounts for energy consumption and inventory of wastes. The applications of environmental accounting have not received enough attention by Iraqi manufacturing companies because of the lack the culture of environmental protection in a business Iraqi environment. The results of this study present a theoretical framework to understand the nature of environmental accounting and reporting by providing a detailed overview of environmental accounting. In addition, the study suggests an environmental disclosure model applicable in Iraqi manufacturing companies under IASs to measure the environmental performance, including expanding the chart of accounting in uniform accounting system to contain new accounting codes are 101 - environmental assets, 201 - environmental liabilities, 301 - environmental expenses, and 401 - environmental revenues.

دور تقنية التكاليف على اساس النشاط في تطبيق بطاقة العلامات المتوازنة : دراسة تطبيقية في معمل سمنت الكوفة == Role of Activity based Costing Technique in application of Balanced Scorecard Applied study in Kufa Cement Factory

Author name: غزوان محمد راهي الحدراوي
Supervisor name: اسماء مهدي حسين الهاشمي
General topic: Administration and Economics
Specific topic: Financial and Accounting Techniques
Degree: Master
University: Al-furat Al-Awsat Technical University - Administrative Technical College - Department Of Accounting Technology
Language: Arabic
University location: Najaf
First pages:
Abstract: تعد عملية قياس الاداء احدى المهام التي تمارسها الادارات التنفيذية لغرض التاكد من فاعلية الاداء وكفايته في استخدام الموارد الاقتصادية. وبالنظر للتغيرات السريعة والمستمرة والتعقيدات في بيئة الاعمال المعاصرة الداخلية والخارجية واتساع نطاق المنافسة الشديدة شخصت الحاجة الى ايجاد اساليب وادوات جديدة تساعد في تحقيق الغرض من العملية المذكورة. تهدف الدراسة الى بيان دور نظام التكاليف على اساس الانشطة في تقويم الاداء الاستراتيجي باستعمال بطاقة العلامات المتوازنة.اما عن اداة الدراسة فقد اعتمد الباحث على تحليل بيانات المعمل عينة البحث من اجل تطبيق خطوات نظام التكاليف على اساس النشاط تمهيدا لتقويم الاداء الاستراتيجي.وقد توصل البحث الى جملة من الاستنتاجات لعل اهمها ما يفيد ان استعمال المعلومات المالية والتشغيلية لنظام التكاليف على اساس الانشطة من شانه ان يساهم في تطبيق بطاقة العلامات المتوازنة. كما ان تطبيق نظام التكاليف مع بطاقة العلامات المتوازنة من شانه ان يساهم في توجيه نظر الادارة العليا ومساعدتها على حل المشاكل التي يمكن بيانها بصورة مفصلة بالمناظير الاربعة لبطاقة العلامات المتوازنة وتطوير الرؤية الاستراتيجية وتحسين كفاءة الانشطة وفاعليتها.وقد خلصت الدراسة الى مجموعة من التوصيات اهمها ما يؤكد على اهمية تطوير نظم محاسبة التكاليف والادارية ومحاولة تطبيقها في معمل اسمنت الكوفة، لتوفير المعلومات اللازمة لدعم القدرة التنافسية فضلا عن تحسين قيمة المنتج. | Performance measurement is one of the functions performed by management to ascertaining from performance effectiveness and its efficiency in the use of economic resources, and with regard to the rapid and continuous changes and complexities in the modern internal and external business environment and wide competition, the need to find new methods and tools is identified to help achieve the purpose of the process mentioned. The objective of the study is to demonstrate the role of the activity based costing in evaluating strategic performance using the Balanced Scorecard.As for the tool of the study, the researcher analyzed the data of the factory; the sample research in order to implement the steps of the activity based costing in preparation for the evaluation of strategic performance.The research has rea0ched a number of conclusions, the most important of which is that the use of financial and operational information for the activity - based costing would contribute to the application of the balanced scorecard. As well as the implementation of the activity - based costing with the balanced scorecard will contribute to the attention of the senior management and help them solve the problems that can be described in detail in the four perspectives of the Balanced Scorecard and develop the strategic vision and improve the efficiency and effectiveness of the activities.The study concluded with a set of recommendations, the most important of which emphasizes the importance of developing cost and administrative accounting systems and trying to apply them in the Kufa Cement Factory to provide the necessary information to support competitiveness as well as to improve the value of the product.

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

Author name: حسن لطيف كاظم الزبيدي
Supervisor name: مازن عيسى الشيخ راضي
General topic: Administration and Economics
Specific topic: Economy
Degree: Doctorate
University: University of Kufa - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Najaf
First pages:
Abstract: 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"

Author name: حسن كريم حمزة
Supervisor name: كامل علاوي كاظم الفتلاوي
General topic: Administration and Economics
Specific topic: Economy
Degree: Doctorate
University: University of Kufa - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Najaf
First pages:
Abstract: 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

Author name: باسمة محمد باني الزرفي
Supervisor name: رضا صاحب ابو حمد | يوسف حجيم الطائي
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University of Kufa - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Najaf
First pages:
Abstract: 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

Author name: انعام محسن غدير
Supervisor name: مؤيد محمد علي فضل الفضل
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Kufa - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Najaf
First pages:
Abstract: 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.

اثر ادارة معرفة الزبون في تحقيق التفوق التنافسي : دراسة مقارنة بين عينة من المصارف العراقية

Author name: اميرة هاتف حداوي الجنابي
Supervisor name: علاء فرحان طالب الدعمي
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University of Kufa - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Najaf
First pages:
Abstract: سعت الدراسة الى تحليل وتشخيص اثر ادارة معرفة الزبون في تحقيق التفوق التنافسي، وقد اعتمدت الباحثة المدخل المقارن لتحليل تلك العلاقة بين المصارف الحكومية ومصارف القطاع الخاص ايمانا منها بالدور الستراتيجي والحيوي الذي تحققه ادارة معرفة الزبون في النجاح والت

دراسة تحليلية لاثر الاستثمار الاجنبي المباشر على اقتصاديات البلدان العربية (مصر والاردن) حالـــة دراســية للمدة من 1991 - 2005

Author name: اسامة علي كاظم حسين السعيدي
Supervisor name: عدنان داود محمد العذاري
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: University of Kufa - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Najaf
First pages:

دور بحوث التسويق في نشر وظيفة الجودة لتحقيق رضا المستهلك : دراسة تطبيقية في الشركة العامة للصناعات النسيجية - حلة == The Role of Research Marketing In Quality Function Deployment To Achievement The Customer Satisfaction : Applied Study In State Company For Textile In Industries Al - Hilla

Author name: ازهار عزيز جاسم العبيدي
Supervisor name: يوسف حجيم سلطان الطائي
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University of Kufa - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Najaf
First pages:
Abstract: To Satisfy the customer is regarded the basic ends and the strategic aim that the business organizations tries to gain and to get this essential aim, the organizations used set of devises and methods, one of which is the Markting researches. By the organizations recognized the customers’ needs and whishes to meet what he expects through tran Lating these needs and wishes into features and characteristics available within the production or service. The translating of these features and characteristics comes through (بيت الجودة) or bringing out the fine quality job.To clarify the of markting research in bringing out the fine quality job to satisfy the customer this study finds out the answers for sercal questions like : - Do the markting researchs hare arole in satisfing the customer? - Do the markting researchs hare a role in accomplishing the dimensions of fine quality? - Does the bringing out of fine quality job need to use the markting reesearch? - Does the bringing out of fine quality have a role in satisfying the costumer?The study includes also a number of practical and theoretical chapters and sectionsThe first chapter deals with the importance, problem, goal, hypothesis and the examples of the study as well as the prevace studies.The second chapter is deviated to the system of markting information and the markting research.The fine quality and its dimensions and the most important way’s to improve quality that are embodied in bringing out the fine quality job are set in the third chapter.The fourth chapter studies how to satisfy the customer and to measure this satisfaction.The practical side has been dealt with in the fifth chapter where we mention the General Company for the textile fadustries in Hilla understudy and display and analysis the data and interpret the results concerning the question re from and display and analysis the data and interpret the results of bringing out the fine quality job and the sequence of production operations and the series of (بيت الجودة)Finally the study gets some conclusions and recommendations.

استراتيجيات الاندماج والشركة القابضة وتداخلاتها في القيمة الحقيقية للسهم : دراسة اختبارية على عينة من القطاع المصرفي العراقي الخاص == Merger of Holding Company Strategies & Interloping In Intrinsic Value of The Stock TEST Study of A Sample of Iraqi Private Bank Sector

Author name: ارشد عبد الامير جاسم الشمري
Supervisor name: جليل شيعان ضمد البيضاني
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University of Kufa - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Najaf
First pages:
Abstract: It is for the companies, regardless of the type of the activity they do (service, production,... etc.), to grow externally by merging or acquisition or by forming holding companies, also called business combinations.This study deals with these strategic & how to apply them to a sample of companies whose financial nature is dominating such as banks that be long to private bank sector in Iraq in which maximizing of enterprise value is a strategic goal for all types of these companies in order to remain in competitors environment & achieving maximum returns with possible least risks.Thus, this study came out with new style that has never been mentioned in the previous studies. So, this study is considered as corner stone for the companies to work inside the country now a days by preparations to face different challenges such as data revolution & expected opening to Arabic & foreign banks. It is the effect in real value of stocks of these companies due to merger operations & holding companies.It is noted from the research the clear intercept in maximizing the real value of the stocks & thus leading to maximizing the enterprise value which positively affect economical activity of the country as a whole

تحليل العلاقة بين الدورات الائتمانية ودورات الاعمال في ظل تطور الصناعة المصرفية == Analyzing The Relation Between The Credit Cycles And The Business Cycle Under The Development of The Banking Industry

Author name: احمد حسن عطشان البديري
Supervisor name: عبد الحسين جليل عبد الحسن الغالبي
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: University of Kufa - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Najaf
First pages:
Abstract: The studies relating the fiduciary and its cycles occupied an increasing attention in the last few years within the frame of searching the suitable fiduciary level to achieve the optimum economic growth and avoid the negative effects of its cycles that might be a result of the business cycles or the opposite , especially that there are many complexities in addition to the economic, social and political effects of the business cycle as well as the increased effect of the Credit cycles under the modern development in the bank industries. World countries , especially with the developed economic , still suffer from the effects of the Credit cycles since the great depression in 1929 ,or even a long time before it, to the current financial crises ( real estate mortgage) , which involved it to put , within the frame of its economic and social aims, fiduciary conditions and standards to limit or restrict the negative effects on the bank system that resulted from the sequence of the Credit cycles which have a strong relation with the business cycle. Decreasing the fiduciary conditions within an expansionary monetary policy might resulted in an economic growth that might lead the business cycle to its highest degree, but that might cause economic problems if the loans is not paid for any reason , hence the responsible persons of the banks turn to strictness and that in its turn decreases the consumer and investment expenditure and leads to the regression of the business cycle. The business cycle, in its greatest turn point increase the expectations for the investors so the demand of fiduciary is increased motivating the banks to increase the fiduciary it grant. With the smallest turn point the demanded fiduciary decreased. Basing on what has mentioned before , the relation between the Credit cycles and the business cycle , it is a mutual one , each one might caused the other , or the causative relation might go on the same direction. There are no many studies to investigate the effect of these cycles on the economic activities or the relation between them , so this study aims at defining this relation and its direction paying the greatest attention to the Credit cycles due to the scarcity of the Arabic writes in this field. For this reason we shall study the two cycles in Japan , the United States of America and Iraq. The study aims at showing the effect of the Credit cycles, under the modern development in the bank industries ,on business cycle , as well as the effect of Credit cycles on the bank system. The study hypothesizes a mutual relation between the Credit cycles and the business cycle ,restructure a great number of banks with Credit cycles. The study depends on two methods of analyzing ; the descriptive analysis of the Credit cycles via the relating variables in Japan , the United States of America and Iraq, and the quantitative analysis according to modern mathematical and quantitative analyses methods to measure the Relation between the Credit cycles and the business cycle and define its direction. To prove the hypothesis , the researcher depends countries with developed bank systems that affected the economic activities : - Japan , the United States of America and Iraq. The reasons of selecting these countries are that it submitted to the Credit cycles or the business cycle or both of them, and the availability of the data and information that are demanded for the research. The study time scope is varied from country to another according to the cycles time, the fiduciary and the business , or according to the available data, in general the study, for the three countries, covered the period from ( 1990 to 2010).

قياس اثر التعليم في النمو الاقتصادي في العراق للمدة 1985 - 2011 == Measuring The Effect of Spending On Education On The Economic Growth In Iraq For The Period (2011 - 1985)

Author name: احمد ابراهيم مهدي الزرفي
Supervisor name: حيدر نعمة بخيت
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: University of Kufa - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Najaf
First pages:
Abstract: احتل التعليم اهمية كبيرة من قبل جميع الحضارات البشرية لما له من دور كبير في تطور المجتمع وتقدمه ومن ثم تحقيق التنمية الاقتصادية والبشرية والتي اخذت تحتل موقعا مهما من بين اهم القضايا الاساسية التي تسعى البلدان النامية الى تحقيقها وهذا الامر منطقي اذا ما | Education soccupied agreat significance in all human cultures. Because it has agreat role to advance and progress the sociely then we can achieve the humand the economic development. Which become the important cases that every growing contries seek to achive it. And this is logicaly aloility to development the education.For that it interoduce the skils and educational knowing to develop the students capacity and their talents that we infer in the scope of development. The studies start off go ahead from supposition to the effect that there are abig part to human resource in process of human. The economic by saving necessary capability to push the development wheel and in surance and continuity in shape large dynamism. Hence that there are direct relation for all from the instruction the exits and to spend at the instruction with the local the general produced during of the studies.The study including three chapters the first chapter of them belong to theoretical spnere to the study and inreality two subjects to take the first subject the notion the sphere to the instruction during understood the instruction ,the economics of instruction, returings of instruction and development the instruction the economic intellect, where as to take the second subject is the theoretical the sphere to part the instruction in the development during part the instruction in the economic development and part the instruction in the human development. As for the second chapter might belong to the instruction reality and development in the Iraq and by two subject too, to take the first subject the instruction of reality in the Iraq during the primary ,secondary ,professional instruction and the graduate instruction besides the spend at the instruction and the second subject to take the development of reality in Iraq during the plans, the programs and the development of the methods, besides studies some of the development the indicators, where as the third and the last chapter belong to the applied side to comparison role the instruction in the economic the development, and by three chapters it was the first subject to review the theoretical the sphere of experiment sample the causal relation ship, and the second subject to role the causal relation ship between the general, logical of the produced, and another changes in dependence at the ready , the statistics of the programs gretl1.9.9 and it to arrive at bereft the relation ship between the instruction and the economic development in the Iraq, where as was the last subject might belong to standard analysis in the light of produced of the second subject and by the in dependence at the ready, the statistics of the program minitab 16.1

اطار مقترح للرقابة الداخلية لتعزيز الثقة في نظام المعلومات المحاسبي ICBS : دراسة حالة في المصرف الاهلي العراقي == A Suggested Frame For The Internal Control To Support Trust In The Icbs A Case Study In The Iraqi National Bank

Author name: ابتهال قاسم كطيو الحسين
Supervisor name: بشرى عبد الوهاب محمد حسن الجواهري
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Kufa - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Najaf
First pages:
Abstract: على الرغم من تنامي استثمارات المصرف في نظم المعلومات المحاسبية المتطورة الا ان التباينات مزاالت حاسمة بين عموم المصارف في مدى نجاحها ليس من خلال اقتنائها لنظم معلومات محاسبية متطورة فقط، بل في سعيها لاقتناء منظومة لتقنية المعلومات غير قابلة للتقليد والاخت | In spite of the growing bank investments in the developed ICBS, the deviations among banks still crucial on the level of their success in acquiring developed accounting information systems as well as in their attempts to acquire an information technique system that could not be imitated or penetrated. Acquiring the distinguished performance is no longer connected to the modernized systems types, rather it is more connected to providing this system with the serious elements. The effective interior control could participate in providing and supporting trust. This stud aims to create a theoretical and intellectual frame for trust services, define the methods and steps that could be followed to response efficiently to the information security risks. It also aims to demine the procedures that should be followed to maintain the confidentiality and privacy of the ICBS inputs and outputs, as well as defining the involved policies to process data and report them effectively to all their authorized users. In one aspect, the study depends on formulizing a proposed frame to evaluate the interior control effectiveness in the accounting information systems applied in Iraqi private bank and its ability to support trust. The study concludes a set of results that could be summarized as following : - The bank does not have a purchasing unit, rather it followed the main supplier in Amman that is to say it does not have the authority to choose the system it should use. In case of sudden accidents, there are no certain procedures to retrieve the backups relating the stored data. Moreover the backup storage is saved on hard disc and kept in the bank building rather than in a more save place. Holding period had not been defined and that allow the unauthorized employees to access those data. Though the password is subjecting to many conditions; it should be complicated and should be changed within 99 days, yet many risks had been observed represented by adopting simple password and did not changed within the defined time, sometimes it lasts for 730 days, sequentially the unauthorized employees have greater chance to access the users accounts with the increasing chance of access the system to damage the saved data confidentiality and safety. Hence the following recommendation are presented by the researcher : - The bank should have a purchasing unit to be provided with the involved and required systems and devices. Certain procedures should be put to retrieve the backups In case of sudden accidents, and the backups should be kept in a save places out of the organization or company with certain machinery to save these data according to their importance. A clear policy should be followed to separate responsibilities by informing each employee with his own responsibility which should be defined according to experience and qualifications. The security procedures should be developed and modernized periodically. Complexity is involved to in using password which must be changed within 99 days. The users should be subjected to control procedures to be restricted to laws and informing them of the hazards and risks that the bank might face if they reveal or exchange certain confidential information unintentionally as well as setting punishment in case of breaching such procedures or instructions.

استعمال سلسلة القيمة ودورة حياة المنتج في تقويم الميزة التنافسية السعرية : دراسة تطبيقية في الشركة العامة للاسمنت الجنوبية - معمل اسمنت الكوفة الجديد == Use of The Value Chain And Product Life Cycle In Evaluation The Competitive Advantage of Price

Author name: امير عقيد كاظم العرداوي
Supervisor name: ايمان محمد عبد الله الموسوي
General topic: Administration and Economics
Specific topic: Financial and Accounting Techniques
Degree: Master
University: Al-furat Al-Awsat Technical University - Administrative Technical College - Department Of Financial And Accounting Technology
Language: Arabic
University location: Najaf
First pages:
Abstract: في السنوات الاخيرة حصل تغير كبير في استراتيجيات المحاسبة الادارية وخاصة في مجالات خفض الكلف وتقويم الاداء التنافسي، فقد استعملة مدخل سلسلة القيمة ودورة حياة المنتج، بسبب ما تعانيه انظمة التكاليف التقليدية من قصور اذ لا تفي بمتطلبات الادارة الحديثة، ولمو | In recent years, a significant change go in strategies of management accounting, especially in the areas of reducing costs and performance. The entrances of the value chain and the product life cycle, has been used Because of inability the traditional costs of as do not meet the requirements of the modern management. And to keep pace with progress in all fields, especially the industrial sector the researcher put his first.interest in this subject to the fact that the Kufa Cement plant is suffering from intense competition led to a decline in sales due to the dumping of the Iraqi market with various types of cement from various origins which cause cement product for 2015 at gradient phase and reflected negatively on its ability to survive and grow in the market and keep it.The subject of the current study highlight the role of the value chain and product life cycle to assess the price competitiveness experienced by the cement producer, through a focus on the targeted cost technique as one of modern technologies in industrial product pricing as it depends on the market approach in determining Competitive price that is through pleasing the customer and ensure their loyalty to the product.After crystallization of the conceptual framework and review of previous related research efforts, a study hypothesis was formulated and tested in General Company of Southern Cement - The Cement Kufa plant. in order to identify and use Value Chain tool in reducing of product life cycle cost through consensus between value chain activities efforts, that is, research and development activities, design, production, marketing, distribution, and customer service as well as supportive activities as the Infrastructure, activities Human Resource Management , activity Technology, activities and Purchases, activities. These goals came from the importance of the study, as its importance stems from the integration of the value chain and product life cycle in order to identify opportunities for cost reduction and assess the competitive advantage of the price. The main findings of the study as follows : 1. To analyze the value chain two methods, the first one is the analyze a series of internal value chain of the company, which is called (Porter), method where divide of the value chain activities into two groups of activities, the first consisting of five core activities and the other consistency four activities are in support, while the second method is the method of analysis of manufacturing value, which includes six activities starting from the birth of the idea and ended with provide the service to the customer2. Adopting target cost for the purpose of product pricing, particularly competing products in the manufacturing modem environment as required for the adoption of the target price (market price) of the product contender and then refer to calculate the target costs depending on the analysis of operations to the prime unit sub - activities and determine the costs and try to activate or cancel no - value added activities. The study concluded with a set of recommendations, the most important first : the need to apply the product life cycle as it contributes to the innovation product through the use of the value chain that determine the activities that add value and exclude activities that no value added through production process, and secondly : the company should work on reducing the price of the product or add a competitive edge before the product is up to the stage of deterioration is done either by reducing the profit margin target or target cost reduction.

مدى التزام مراقب الحسابات بمعيار فحص استمرارية المشروع من خلال الاجراءات التحليلية لغرض ابداء رايه : دراسة تطبيقية لعينة من مراقبي الحسابات في العراق == Extent of Auditor'S Obligation To Examine The Standard of Continuity of The Project Through The Analytical Procedures For The Purpose of Expressing An Opinion - Practical Study of A Sample of Auditors In Iraq

Author name: احمد غازي محمد البهادلي
Supervisor name: علاء فريد عبد الاحد يوسف بطو
General topic: Administration and Economics
Specific topic: Financial and Accounting Techniques
Degree: Master
University: Al-furat Al-Awsat Technical University - Administrative Technical College - Department Of Financial And Accounting Technology
Language: Arabic
University location: Najaf
First pages:
Abstract: This research aims to identify the extent to which the auditor in the Audit Court and the offices of the auditors' guidelines of the international audit 570 standard as well as to identify the extent of compliance with the auditor to express an opinion sustainability of the project through the analytical procedures performed by, or find a relationship between the ISA's 570 continuity and ISA 520 analytical procedures, and also to identify the obstacles faced by the auditor of the sample in the application of criteria 570.520 the research aims also to contribute to the possibility of their application in the work of the auditor, As it purports search also to identify the most important subsequent events that may affect the continuity of the project and what are the guidelines mentioned by ISA 560 (subsequent events) to deal with such events, where he originated the goals of the problem suffered by the search of cases of inability to continue facing some economic projects, despite assurances from the administration that refer to the safety of the continuity of the project when preparing financial statements as the auditing profession career serving conflicting parties in interest who are users of financial statements so it is always keen to have her opinion the financial statements, which verified by offered as fair a sincere representation accounting information, Where he sought Search For his part, applied to the number of auditors in the Board of supreme audit and auditors of some of the auditors' offices in Iraq, to demonstrate the commitment of these monitors the standard of international scrutiny own 570 continuity when the screening process and appropriate evaluation of the imposition of continuity as well as the extent of their employment applications analytical procedures when examination of the process of the project's ability to continue under the ISA 520 (analytical procedures), as well as his role in the realization of subsequent events that may raise doubts about the project's viability, were examined or determine the scope of this commitment by extrapolating to a group of auditors' reports audit Court and the offices of the auditors and determine any observations and explanations that are consistent with the criteria as well as the preparation of questionnaires were distributed to a number of auditors has been hiring them also to promote the process of determining the extent of the auditor's commitment to two criteria, Research has recorded several conclusions in the side (theoretical and practical) of the most prominent of the hypothesis of continuity depend on a lot of accounting principles, a major accounting impose should the auditor examined and hosted and express an opinion about it under international scrutiny 570 standard, as well as he has to employ analytical procedures Forum contained in ISA 520, "analytical procedures" in order to help him get to items that carry a high rate of risk and may include doubt continuity indicators, as well as the research found that there are acceptable for application of international criteria vertebrae 570,520 by the auditors in Iraq.

المدن الالكترونية ودورها في الاقتصاد الفعال : دراسة في دول مختارة == E - Cities And Its Role In Effective Economy Study In Chosen Countries

Author name: نادية صالح مهدي الوائلي
Supervisor name: نوري عبد الرسول الخاقاني
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: University of Kufa - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Najaf
First pages:
Abstract: The changes that resulted from the information and communication technology revolutions, affect all the economic, social and political life aspects, the development rates are increasing in the economies that are distinguished with the high potentialities on technical abilities, As for the information era, the wale world get into a developed stage to utilize the available techniques in the field of information and communication technology which become the basic standard of the 21st century's centuries. This development has revolutionized the concepts and methods were until recently not available, then the rapid development of other concepts prevailing in the methods of dealing at the level of countries, organizations and individuals so that the world has become a small village interrelated, and allowed to go beyond the dimension of time and space, to form a vital part of an active and influential in the implementation of this transactions. The economy is effectively in question is a stage of advanced knowledge - based economy, which depends on developments in information technology and communications, can be described the economy as being effective if the indicators of a functioning economy are working well, if the expanded use of e - commerce significantly and levels of investment in information technology high technology exports information constitutes a significant proportion of trade in general, and if the economy was powered through the Department and the Government of eBooks effective and sophisticated, and the city e - represents an appropriate environment in which there are indicators of a functioning economy, where there is a social structure developed in terms of information, as well as e - commerce and e - governance is working well, and this What helps to create a favorable investment climate for companies operating in the field of Information Technology and communication, and thus encourage the industries that operate in the field of information technology and communications.From this standpoint will be the theme (E - city and its impact on the effective economy) as an attempt to shed light on the new concept of the economy according to the economic vision of analytical for the purpose of diagnosing the possibility of applying a functioning economy in the economies in question, hoping to make a contribution in this field from the fields of economic knowledge

تحركات سعر الصرف الحقيقي في ظل تحرير التجارة في دول عربية مختارة للمدة (1984 - 2006)

Author name: ليلى بديوي خضير مطوق
Supervisor name: عبد الحسين جليل عبد الحسن الغالبي
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: University of Kufa - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Najaf
First pages:

التسويق في المنظمات غير الهادفة للربح مع انموذج مقترح : دراسة حالة في جامعة الكوفة == Marketing In Organizations of Nonprofit Aims With Symbol Suggestion A Case Study In The University of Kufa

Author name: كوثر حميد هاني الموسوي
Supervisor name: ثامر ياسر البكري
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University of Kufa - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Najaf
First pages:
Abstract: لم يعد التسويق حصرا على منظمات الاعمال بل شمل المنظمات غير الهادفة للربح، ولكون هذه المنظمات تقدم خدمات لها طبيعة خاصة فان التسويق له خصوصية في التعامل معها. وقد جاءت الدراسة الحالية موضحة لذلك من خلال الطرح النظري للتسويق غير الهادف للربح وتسويق الخدمة

نظرية التوزيع واسس تطبيقها في الاقتصاد الاسلامي

Author name: غالب شاكر بحيت الركابي
Supervisor name: صادق علي طعان الجبوري | ربيع خلف صالح
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: University of Kufa - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Najaf
First pages:

تاثير ستراتيجية تقويم اداء الموارد البشرية في تعزيز الابداع التنظيمي : دراسة ميدانية في الشركة العامة لصناعة الاطارات - بابل

Author name: عباس مزعل مشرف السهلاني
Supervisor name: سنان كاظم الموسوي
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University of Kufa - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Najaf
First pages:
Abstract: تسعى هذه الدراسة الى قياس اثر ستراتيجية تقويم اداء الموارد البشرية من خلال التحليل الاحصائي لقدرة الافراد العاملين على حل المشاكل وسعة الاتصالات وقدرتهم على التغيرات الجزئية او الكلية ومتمثله بالمتغيرات الاضافية وفقا لمستوى التغير او الاستحداثات الجديدة | The study of this subject receives an extra significance, especially in the industrial sector which is more qualified to be a field for it. This is due to the role played by the human resources in supporting and creating the organizational creativity which encourages one to have a research in it and to enrich it intellectually on the one hand and the need of the Iraqi industrial sector to redirect its routes through utilizing its potentials and its H.R on the other hand. The Iraqi industrial organization have a lot of H.R which are efficient but it didn’t adopt the modern procedures and methodology suitable for evaluating these capacity and enrich them.So they are badly in need for designing human systems that depend on the mental abilities to create and encourage creativity.According to its procedures, this study included five chapters.The first chapter was dedicated for previous studies and the procedure of the study, its tools and measurements.The second and third chapters contained the theoretical aspect of the study. They emphasized the strategy of H. R. and the concept of performance evaluation, its steps, its measures, and its mistakes, in addition to the aspects of strategic performance.The third chapter falls into 3 sections to illustrate the basic concepts of the organizational innovation, and its theories in addition to the measurement of the innovation and its stages.The forth chapter included the analytical study and presenting the results and examining the primes of the study.As for the findings, recommendations and suggestions, the were included in the fifth chapter of this study.This study has taken into consideration the dependence on scientific bases in the evaluation of H.R. to achieve competition and organizational innovation.

الاقتصاد الاسلامي والفقر تاصيل نظري لمنهج اقتصاد بلا فقر في المذهب الاقتصادي الاسلامي == The Islamic Economy And Poverty A Theoretical Establishing of Economy Without Poverty In The Islamic Economic Method

Author name: طالب حسين فارس الكريطي
Supervisor name: نوري عبد الرسول الخاقاني
General topic: Administration and Economics
Specific topic: Economy
Degree: Doctorate
University: University of Kufa - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Najaf
First pages:
Abstract: This study is an attempt to present a contribution to the economic thought about poverty in light of the given facts of the Islamic economic thought where an opportunity for economic thought is available to get to know the confrontation pattern presented by the Islamic economy to challenge poverty through the theoretical foundation that draws the features of the attitude of the Islamic economy against the problematic of the confrontation pattern to challenge poverty explaining the essence of the confrontation strategy.This approach is based on a major premise that ( the paradigm of Islamic economy presents a paradigmatic commitment in challenging poverty composing a distinctive format of the principles and content of a paradigmatic economy without poverty.To achieve the objectives of this study, a paradigm was relied on to compile induction and deduction methods and according to the approach of logical bases methodological deduction.The plan of this study comprises four chapters in addition to a group of inferences and a conclusion which includes the scientific impression that crystallized. The chapters are as follows : Chapter one includes main entries of the paradigm of an economy without poverty where they bifurcate into to sections : the first tackles the attempts of positive economic thought to approach this paradigm via a survey of major thoughts. Section two is allocated to the integral environment and basic material entries of the paradigm of economy without poverty where they represent the two major points of view in crystallizing the paradigm of economy without poverty.Chapter two deals with the basic dimensions of the economic philosophy of the paradigm of economy without poverty and through three sections : the first discusses the problematic of the notion and dimensions of poverty as posited by the Islamic economy. Section two includes the notional frame that the economy without poverty paradigm relies on and then followed by a third section dealing with the delineation of the theoretical roots of the paradigm in the general philosophy of the Islamic economy through the dictums of efficiency and fairness.Chapter three is entitled the fundamental notions of the paradigm where these notions are delineated through three sections : the first reveals the major tenets of the paradigm natural resources distribution theory whereas section two is dedicated to the analytical dimensions of the approach of the production theory. The tenets are completed in the third section where the distribution theory is analyzed in light of the paradigm. Chapter four formulates the essential strategies of the paradigm which are distributed to three sections where each one discusses a certain strategy with the explication of each sub strategy. Section one deals with the of socio - economic empowerment strategy whereas section two discusses the guidance strategy. Section three contains the strategy of parallel correction.

تقييم سياسة سعر الصرف في العراق للمدة 1951 - 2000 == Exchange Rate Policy Evaluation In Iraq Through The Period (1951 - 2000)

Author name: شيماء رشيد محيسن العابدي
Supervisor name: عبد الحسين جليل عبد الحسن الغالبي | حنان عبد الخضر هاشم الغالبي الموسوي
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: University of Kufa - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Najaf
First pages:
Abstract: The exchange matter attracts the researcher’s interest in all the international economice relations fields , specially after the development of the relations between all over the world , so any country trying to select an exchange system must take care of specific factors , these factors results from special properties of the country’s economy , which are related to economic structure and the nature of the conditions that surround it locally and internationally , so take Iraq as an example to study the economic developments which take place in the different periods of history and cause its currency to crash down.Significance of the study This subject constitutes the central interest for the economists and the most important thing, for researchers nowadays so we concentrate on it in detail to serve Iraqi economy in general and Iraqi economic leader ship in particular. Study problem The study is set fourth to study the problems of economic leadership exactly in choosing the perfect exchange system for Iraqi dinar in all particular periods , in which the Iraqi economy faced the stable and unstable conditions effected on its value Study objectiveThe present study focus on following goals : 1 - To study the Iraqi dinar exchange rate for the period ( 1931 - 2002) 2 - To select the Iraqi dinar most acceptable exchange system in stable conditions. 3 - To select the Iraqi dinar most acceptable exchange system in unstable conditions. 4 - To establish the most admitted exchange system through the period (1931 - 2002)5 - To suggest the expected exchange system to harmonize with Iraqi dinar in the next period Organization of the study trying to get an exact results I divide the study into three chapters , the first chapter is the intellectual and conceptional framework for the exchange rate subject ,included three topics the first is to discuss the exchange rate concepts and systems , the second is to discuss the foreign exchange market and the definition of exchange rate ,the elements effected on it.the third is to demonstrate the theory of exchange rate , the second chapter deals with the basis of choosing exchange systems, It is divided into two subjects the first clarifies the (exchange system choice limitation factors) in stable conditions ,the second clarifies exchange system choice in unstable conditions (shocks) , The third chapter demonstrates the exchange rate policy in Iraq, It is divided into two subjects , the first deals with the Iraqi exchange rate development since the year 1921 , the second is explain the most agreeable system for exchange in Iraq.In addition to scientific systematic requirements for butter results and conclusions.
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