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الاوقاف السلطانية في الدولة العثمانية 1451 - 1566م == The Sultan's Awqaf of The Ottoman Empire 1451 - 1566

Author name: سيناء جاسم محمد الطائي
Supervisor name: خليل علي مراد
General topic: History
Degree: Master
Language: Arabic
University location: Mosul
First pages:
Abstract: Alwaqf (dedication of property for religious purposes) is a positive aspect in the Islamic civilization. It is a sort of voluntary current charity spent in the cause of well - being. Prophet Mohammed (PBUH) encouraged Muslims to dedicate property and the caliphs who succeeded him. To delicate property During the Omayyad and Abbasid rule Alwaqf flourished to reach its apex under the Abbasids in its religious, economic, social and cultural dimensions. When the Ottoman Empire ruled (1299 - 1922 A.D.) it took care of Alwaqf to the extent that it became one of their establishments, which played a great role in instructing the Muslim society and supporting the government. The Ottomans benefitted from alwaqf in the Islamic world especially the Seleucids and Mamluks. The present paper deals with the Sultans’ Awqaf in the Ottoman Empire 1451 - 1566 A.D. The term Sultan’s Awqaf means the property dedicated by the Ottoman Sultans and their wives, which reflects the humanitarian aspect of the Ottoman Empire. The study falls into four chapters. Chapter One is devoted to the Ottoman Awqaf prior to 1451 A.D. It tackles the Islamic nature of the Ottoman Empire, the beginnings, the Hanfi creed of the state and their revival of the Islamic Caliphate. Chapter Two deals with Awqaf under the rule of Mohammed Alfateh (1451 - 1481 A.D.) and Bayazeed II (1481 - 1512 A.D). Chapter Three deals with Awgaf under the rule of Saleem I (1512 - 1520 A.D.) and Sulayman Al - Qanoony (1520 - 1566 A.D.). Chapter Four studies the management of Sultan’s Awqaf concentrating on the role of the Judge and the Mutawaly. Since Alwaqf continues even after the death of the dedicator, the period covered by this chapter exceeds 1566 A.D. to show how Alwaqf was managed to the end of the Ottoman Empire. The results of the study show that the Ottoman Empire inherited the norms and traditions of the previous Islamic state especially the Seleucids. Since Islamic awaqaf plays a great role in in availing services to public as well as helping the poor and the needy, the Ottoman Empire showed interest in awqaf and the Sultans and their wives were the first to dedicate driven by a desire to win the please Allah. Texts show that Alwaqf participated in the continuation of educational and health institutions

ايران ودول الخليج العربي (1968 - 1978) : دراسة في العلاقات السياسية == Iran and Arab Gulf Arab States (1968 - 1978) A study In Political Relations

Author name: محمد داخل كريم السعدي
Supervisor name: خليل علي مراد
General topic: History
Degree: Doctorate
Language: Arabic
University location: Mosul
First pages:
Abstract: Arab Gulf area being characterized by vital characteristics which made it one of the most important places in the world. One of these characteristics was the geostrategic location and the economic importance represented by the huge oil wealth in the area which had become one of the attractive places in the political and economic international dimensions. Due to this, the relations between this area and the states or with the other states in the world especially the relation between both parts of the Arab Gulf, Iran and the Arab Gulf states have got a great importance in developing the political position of the area and defining the political future for these states. The period between 1968 - 1978 has been characterized by so many important developments and political events reflected on the Iran - Gulf relations and were the reason behind choosing the topic of the study.The nature of the study and the important events taken place in the area obliged us to divide the subject into four main chapters and each one contains many sections. The first chapter gives a historical show for Iran - Gulf relations till 1968. it describes the geographical location of the Arab Gulf and also an economic show for Iran and the Seven Arab Gulf states as well as describing Arab Gulf as water shallow located among these states. The second section deals with the Iraqi - Iranian relations which included the two direct neighboring states in the area as well as the problems and confusions happened on these boarders which kept exposed to continuous change due to the continuous competition among states which ruled both Iraq and Iran especially during ottoman and safawid aras till 1968 with reference to the effect of these problems upon political relations between both states. Then there is the signature of some treaties and agreements concerning the boarders. The third section in this chapter presents a historical show for the relations between Iran and the western Coast of the Arab Gulf represented by many Arab Emirates on the long of this Coast Since the beginning of the 19th century till 1968. Britain was the major power in the area and it represented the political decision for all these Emirates.The British withdrawal from East Suez and the complete withdrawal from Arab Gulf whether its military forces or its political influence on the area states at the beginning of 1968 and this withdrawal will end late in 1971 to be the beginning of a new ara of the area. This has created a new relation between Arabs and Iranians. Therefore, the second chapter has come under the title, "Boarders problems and the struggle on Sovereighty". It has been divided into four sections. The first tackles the problem of land and river boarders between Iraq and Iran and creates a state of tension in their relations reached in sometimes the state of armed conflict till the Signature of Algeria treaty in 1975.The second section spotslight on the problem of Sea boarders Between Iran and Arab Gulf states included an important fight which concerns determiming regional or international waters for the states located on the Gulf. The third section presents a study for the Iranians pretensions in Bahrain which continues for decades. Iranian governments were insisting on the right to Soverign Bahrain and this created a tension for the Iranian - Gulf relations till the independence of Bahrain in 1970.the last section concentrates on the conflict between Iran and United Arab Imarates about the three Arab islands Abu - Musa, Tunb Al - Kubra and Tunb Al - Sughra and it was along conflict on the sovereignty in Gulf Seashore which ended by a severe tension in Iran - Gulf relations relation and the occupation of these islands by Iran in 1971.The third chapter deals with issues of interference in internal affairs and its effects in Iran - Gulf relations. This includes three basic cases the most important of which is the political relations between Iran and Arab Gulf states. The first concerns with Iran's in setting up and developing the Kurdish movement in Iraq and the results of this movement which ended in breaking out an armed conflict between both parts and ended in signing the treaty of Algeria in 1975 and Iran stopped its support for the armed movement. The second interference by Iran has come from the big Iranian minorities spread in Arab Gulf states as well as the graet effect of these minorities upon economic and social reality of these states. There is also the political effect upon relations between Iran and Arab Gulf states. The third interference was the military one by Iran against the armed movement in Al - Thafar Region in Oman sultanate by which oman was able to put an end for this movement in 1975.The fourth and the last chapter has come under the title, "Regional Affairs which affect Iran's relations with Arab Gulf states". These affairs have got an international dimension which includes three basic sectors. They are armament and the big competition between Iran and Arab Gulf states especially Iraq and Saudi Arabia and under the impact by both U. S. A and U. S. S. R. which they have seen that the process of armament to these states might represent a support for their influence in the area. The second sector mentions the security topic in Arab Gulf after the British declaration and exposing the Iranian, Arabic and international proposals. This might affect Iran - Gulf relations. The third sector showes Iran - Gulf attitude towards Arab - Israeli conflict and this attitude has its own effects upon this relation and the cooperation accompanied it which has risen during this conflict.

دور المعلوماتية في اقامة متطلبات الادارة الالكترونية : تصميم نموذج مقترح لتحول مصنع الالبسة الجاهزة في الموصل الى تطبيق الادارة الالكترونية

Author name: عبد العزيز طيب فتحي
Supervisor name: بسمان فيصل محجوب
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Mosul
First pages:
Abstract: في ظل الظروف المتغيرة التي تسود السوق الدولية والمحلية، والمنافسة الشديدة التي تضطر الشركات والدول والمؤسسات على حد سواء لمواجهتها، تتحول الادارة الي اداة هامة ورئيسية من ادوات التعامل مع هذه التطورات في البيئة الدولية الجديدة في ظل الثورة المعلوماتية المتسارعة. وبعدما كان المدراء يمارسون وظائفهم ومهامهم اليومية وفق تطلعاتهم وخبراتهم المتزايدة يوميا، بمعزل عن التطورات التكنولوجية في الجوانب الرقمية والمعلوماتية اصبحوا اليوم امام تحديات جديدة تفرض عليهم نوعا جديدا من الادارة والاداء، بحيث تجعلهم يمارسون مهامهم اليومية بطريقة الكترونية (رقمية) تاخذ بنظر الاعتبار كل انواع التطورات وفي شتى المجالات.وتحولت بذلك الادارة في المؤسسات وخاصة في الدول المتقدمة الي ادارة ديناميكية لا تحدها جدران المنظمة او تستهدف حصة سوقية واحدة وانما تعمل في فضاء واسع وتستهدف اسواق متجددة وتبتكر اساليب وانماط عمل جديدة.وتقف الشركات والمؤسسات في بلدنا على مفترق للطرق : اما ان تتكيف مع ما يحدث من تغييرات عالمية وتندمج في لجو الحديث واما ان تبقى وفق الانماط التقليدية في هياكلها التنظيمية الجامدة فتضمحل ثم تنكمش ثم تغلق ابوابها.ويواجه المدراء في مؤسساتنا وشركاتنا تحديات من نوع جديد بعد تحديد خيارات التكييف والتحول نحو الادارة الالكترونية ، فهم امام اتجاهين : يميل الاول نحو الاستعانة بالشركات العالمية في بناء هيكل الادارة الالكترونية واقامة الدورات التدريبية لتاهيل العاملين لاستخدامها وصيانتها، ويميل الثاني الى استخدام ثمار هذا التقدم التكنولوجي وخصوصا المعلوماتية في بناء الادارة الالكترونية بامكانيات داخلية من خلال الافادة منها بتطوير مهارات العاملين والمدراء ومن ثم استخدام هؤلاء في بناء الادارة الالكترونية من دون حاجة للرجوع الي شركات ومؤسسات عالمية.والادارة بذلك تنتزع التغيير وتسمح للعاملين بالمشاركة في العمل الابتكاري والابداعي للتحول الى الادارة الالكترونية.وسواء كان الامر يتعلق بالشركات الفردية او الاقتصادات الوطنية، فهذا البحث محاولة متواضعة لاظهار اهمية المعلوماتية بمكوناتها في عمليات التحول نحو الادارة الالكترونية من خلال توضيح المعلوماتية من ناحية والادارة الالكترونية من ناحية ثانية بشكل يسمح للباحث بتقديم ارضية مناسبة لتقديم نموذج مقترح لبناء الادارة الالكترونية في مصنع الالبسة الجاهزة في مدينة الموصل.ولقد تم اتخاذ منهج دراسة الحالة (Case Study) وتم اجراءه في المصنع المذكور انفا حيث تم القيام بما ياتي : 1. تقييم الوضع الداخلي للمصنع والتحديات التي تواجه بما يساعد على تحديات خيارات مواجهة هذه التحديات وبما يقدم فرصة لهذا المصنع للمنافسة والاستقرار.2. تقديم نموذج مقترح يستطيع المصنع في ظله بناء الادارة الالكترونية وفق عدة خطوات متسلسلة. وقد توصل البحث الى جملة من الاستنتاجات في مقدمتها الاتي : 1. ان مؤسساتنا بصورة عامة والمصنع حالة الدراسة بصورة خاصة لا يمكنهم الاستمرار من دون التحول الكلي او الجزئي للادارة الالكترونية لصد تحديات المنافسة.2. تستطيع هذه المؤسسات والمصنع خاصة التحول نحو الادارة الالكترونية باستخدام المعلوماتية ومكوناتها في بناء هذه الادارة والاستفادة منها فيما بعد.3. يمثل التحول نحو الادارة الالكترونية تغيرا شاملا ومتكاملا في طرائق اداء المهام والوظائف لا يقتصر على الجانب الانتاجي او التسويقي او المالي.

جودة التدقيق في اطار استخدام نضج ادارة المعرفة انموذج مقترح لبيئة العمل العراقية == Audit Quality in the framework of the use of Knowledge Management Maturity : A Proposal Model for Iraqi work environment

Author name: الاء عبد الواحد ذنون طه
Supervisor name: وحيد محمود رمو
Specific topic: Financial Accounting
Degree: Doctorate
Language: Arabic
University location: Mosul
Key words:
  • جودة التدقيق
  • اخلاقيات المهنة
  • معايير التدقيق، تمكين المدقق
  • رقابة الجودة، تقنيات المعمومات
  • المسؤولية القانونية
  • نضج ادارة المعرفة، ادارة المعرفة
  • انموذج نضج للبيئة العراقية.
First pages:
Abstract: This study discusses the subject of audit quality as one of the fundamental topics that concern all the parties that make use of auditing services, starting from the auditor himself and ending with beneficiary parties from financial statements. Its one of the most important and renewable trends, because what distinguishes any profession is the maintenance of the quality of professional performance for its practitioners, which in turn raises the degree of confidence in the results of its operations. For the auditor to perform his duties it is required of him to have the outcome of the knowledge and skills which enable him to perform his duties. Here, the auditor knowledge management enables him to develop those outcomes of the knowledge and skills as one of the most influential factors in his decision - making and practicing his professional provisions. Therefore, the attention to knowledge and maturity of its management represents a structural methodology for development and improvement in the performance of profession.Accordingly, this study attempts to find answers to a number of research questions, the most important of which : what are the effect of using the factors which affect the audit quality in relation to the maturity of knowledge management?. What are the basic inputs for the construction of an effective model in knowledge management to achieve the audit quality?. And how can the maturity level of knowledge management be assessed for auditors?. And are there any variations in the knowledge that is related to the factors which affect the audit quality in the study sample as a part of testing the field study suggested model?.In the light of that, this study tries to construct a model for excellence performance in the Iraqi environment by analyzing the role of factors that affect the audit quality and use them as inputs in the evaluation of knowledge management maturity of the auditor. The study used the descriptive and analytical (inductive) methodology, based on a set of methods and tools that are necessary, like the questionnaire and checklist in order to get the target data and information. The study has reached several conclusions, the most important of which : the factors affecting the audit quality vary in their impact on the maturity of the knowledge management, as profession ethics came in the first rank in terms of the impact on the knowledge management maturity and followed by quality control, empowerment of auditor, then auditing standardsBand information technologies and finally legal liability. The study emphasizes, at the same time, the importance of focusing on the knowledge of the factors that affect the audit quality according to their impact on knowledge maturity of auditors when formulating proposed model. The training courses are considered the basis upon which evolutionary steps in the stages of proposed maturity model depend, it helps to provide the auditors with certain knowledge and improve their skills and develop these skills in a positive and constructive manner.This study concluded by putting a group of suggestions, one of which is applying the model of knowledge management maturity in the evaluation of the auditors working in the public and private sectors. And planning various training courses according to the assessment, with an emphasis on knowledge in every stage of maturity, so that auditors can reach innovation and excellence stages in their work. And for the purpose of carrying more deep studies and researches in the field of the audit quality and knowledge management maturity, the study suggests the necessity of carrying out a number of future studies and researchers.

دور المحاسبة الاستراتيجية في تعزيز القدرات التنافسية : دراسة استطلاعية في مجموعة مختارة من الشركات العراقية == The Role Of Strategy Accounting On Sustaining Competitiveness Ability A Pilot Study In Chosen Grub From The Iraqi Companies

Author name: ساكار ظاهر عمر امين
Supervisor name: زياد هاشم يحيى السقا
Specific topic: Financial Accounting
Degree: Master
Language: Arabic
University location: Mosul
First pages:
Abstract: يمر العالم اليوم بتحولات كبيرة وهائلة ومتسارعة في شتى المجالات ، خاصة فيما يتعلق بتداعيات العولمة الاقتصادية والسياسية والتقنية وثورة المعلومات . ولقد شهدت السنوات القليلة الماضية مجموعة كبيرة من التغيرات سواء على المستوى الاقتصادي او الصناعة العالمية ، مما فرض على الشركات الصناعية العراقية ضرورة التكيف والتلاؤم مع تلك المتغيرات للحد من شدة المنافسة المصاحبة للاتفاقيات العامة لمنظمة التجارة العالميـة ، فضلا عن ضرورة تكييف النظم والاساليب المحاسبية في هذه الشركات مع هذه المتغيرات لانتاج المعلومات القادرة على خدمة القرارات الاستراتيجية للشركات ، وذلك لدعم قدرتها التنافسية في الاسواق المحلية والاقليمية والدولية ، وفي اطار ذلك تسعى الدراسة الى تحقيق جملة من الاهداف ، هي : 1. توضيح الاطار المفاهيمي للمحاسبة الاستراتيجية بشكل عام و(المالي والاداري) بشكل خاص في الادب المحاسبي وفي ظل بيئة الاعمال المعاصرة . 2. تحديد اساليب المحاسبة (المالية والادارية) الاستراتيجية في ظل بيئة الاعمال المعاصرة .3. توضيح دور اساليب المحاسبة (المالية والادارية) الاستراتيجية في دعم القدرة التنافسية للشركات في ظل بيئة الاعمال المعاصرة .4. بيان الية عمل اساليب المحاسبة الاستراتيجية بفرعيها المالي والاداري في دعم القدرة التنافسية للشركات في ظل بيئة الاعمال المعاصرة عن طريق دراسة لعينة من الشركات العراقية . ولتحقيق هذه الاهداف فقد اتجهت الدراسة في جانبها النظري الى توظيف الاطر والمفاهيم النظرية ووجهات نظر الباحثين ، في حين اعتمد الجانب الميداني على استمارة الاستبانة فقدمت لعينة مختارة من الشركات الصناعية العراقية استهدفت الحصول على ارائهم بصدد تحديد دور اساليب المحاسبة الاستراتيجية بفرعيها (المالي والاداري) في دعم القدرة التنافسية لهم ، وقد تم اختبار الفرضيات وتحليل النتائج باستخدام العديد من الاساليب الاحصائية الملائمة للدراسة . وتستمد الدراسة اهميتها من الاعتباريين التاليين : تستمد الاهمية النظرية للدراسة في رصد اهم المتغيرات في بيئة الاعمال الحديثة ، والتي فرضت ضرورة توسع دائرة العمل المحاسبي لملاحقة الفكر الاستراتيجي المعاصر بشركات الاعمال ، فضلا عن توضيح الاطار المفاهيمي للمحاسبة الاستراتيجية وفقا للدراسات المحاسبية المعاصرة ومعالجة مشكلة التشكيك بقدرة الاساليب والادوات والمعلومات المحاسبية على خدمة اغراض الشركة بالكفاءة التي تمكنها من المنافسة والمضاربة في بيئة التصنيع الحديثة وفي ظل التغيرات المتلاحقة بصورة عامة وكيفية دعم قدرتها التنافسية عن طريق الاساليب المحاسبية الاستراتيجية بصورة خاصة . وتستمد اهميتها في جانبها الميداني من خلال تقديم الاسس العلمية التي يمكن ان تستند عليها الشركات المبحوثة في معرفة دور اساليب المحاسبة الاستراتيجية بفرعيها (المالي والاداري) في دعم قدرتها التنافسية في ظل بيئة الاعمال المعاصرة . اما مشكلة الدراسة فتنحصر في مجموعة من النقاط اهمها : 1. هل لدى الشركات المبحوثة تصور واضح عن ماهية المحاسبة الاستراتيجية بشكل عام واساليبهواادواتهوامعلوماتها بشكل خاص ؟2. هل هناك تصور واضح لدى تلك الشركات عن ماهية اساليب المحاسبة (المالية والادارية) الاستراتيجية في ظل بيئة الاعمال المعاصرة ؟3. هل يمكن بناء اطار كفء يحدث نوعا من التوافق بين المعلومات والادوات والاساليب المحاسبية والاستراتيجيات التي تتبناها الشركات عينة الدراسة ؟4. هل لدى الشركات المبحوثة فكرة واضحة المعالم عن القدرة التنافسية ؟ وهل تدعم هذه القدرات عن طريق الاساليب المحاسبية الاستراتيجية ؟ وبموجب ما تقدم فان فرضيات الدراسة الرئيسة هي : ـ الفرضية الرئيسة الاولى " هناك غموض عن ماهية المحاسبة الاستراتيجية بشكل عام واساليبهواادواتهوامعلوماتها بشكل خاص لدى الشركات المبحوثة ".ـ الفرضية الرئيسة الثانية " توجد علاقة ارتباط وتاثير (ذات دلالة معنوية) بين (اساليب المحاسبة المالية الاستراتيجية) و(القدرة التنافسية للشركة) ".ـ الفرضية الرئيسة الثالثة " توجد علاقة ارتباط وتاثير (ذات دلالة معنوية) بين (اساليب المحاسبة الادارية الاستراتيجية) و(القدرة التنافسية للشركة) ". واخيرا توصلت الدراسة الى مجموعة من الاستنتاجات ومنها : 1. لتفعيل دور الادارة الاستراتيجية لابد من تغيير دور المحاسبة الى التركيز على (الفهم التفصيلي والبيئة المحيطة) بصياغة وتطبيق استراتيجيات الشركة .2. تلعب المحاسبة الاستراتيجية دورا فعالا في ظل المنافسة المتزايدة التي تواجهها شركات الاعمال في الوقت الحالي . وخلصت الدراسة الى تقديم مجموعة من التوصيات تستهدف تحديد دور اساليب المحاسبة الاستراتيجية بفرعيها (المالي والاداري) في دعم القدرة التنافسية للشـركات . | The world is today undergoing a large and massive and rapidly in various fields, especially regarding the implications of economic globalization , political , technological and information revolution , and has seen the past few years a host of changes both at the level of economic or global industry , which imposed on industrial companies of Iraq need to adjust and adapt to those variables to reduce the severity of competition associated with the General Agreements of the WTO. As well as the need for air conditioning systems and accounting methods in these companies with these variables for the production of information capable of serving the strategic decisions of companies , in order to support their competitiveness in local and regional markets and international, in the framework of this study seeks to achieve the following objectives are : 1. Clarify the conceptual framework of accounting in general and strategic (financial and administrative) , particularly in the accounting literature and in light of contemporary business environment.2. Determine the methods of accounting (financial and administrative) strategy in light of contemporary business environment.3. Clarify the role of accounting methods (financial and administrative) strategy to support the competitiveness of companies in the business environment of today.4. Describe the mechanism accounting methods calendar two branches of the strategic financial and administrative support for the competitiveness of companies in light of contemporary business environment through the study of a sample of Iraqi companies.To achieve these goals have tended to study in part the theoretical to the employment frameworks and theoretical concepts and perspectives of researchers , while adopted the side of the field on the form - resolution introduced for a selected sample of industrial companies of Iraq aimed to obtain their views on defining the role of accounting methods strategy two branches (financial and administrative) in the support their competitiveness , has been tested hypotheses and analyze the results using a variety of statistical methods appropriate for the study. The study derives its importance from the legal entities of the following : Derive important theoretical study in the monitoring of the most important variables in the environment of modern business , which has imposed the need to expand the pool of accounting work to pursue the strategic thinking of contemporary companies business , as well as to clarify the conceptual framework of accounting strategy , according to studies accounting contemporary and address the problem of questioning the ability of methods , tools , and accounting information to serve the purposes of the company efficient to compete and speculation in the modern manufacturing environment and in light of the rapid changes in general and how to support their competitiveness through strategic methods of accounting in particular. It derives its importance in the field for its part in trying to provide the scientific basis on which to base the companies discussed in the knowledge of the role of the two branches of the strategic methods of accounting (financial and administrative) to support their competitiveness in the contemporary business environment. The problem of the study is confined in a range of points including : 1. Do the companies examined , a clear vision of what the accounting strategy in general and the methods and tools and information in particular?2. Is there a clear vision of what these companies accounting methods (financial and administrative) strategy in light of today's corporate environment?3. Can you build an efficient framework to create a kind of compromise between the information, tools and techniques of accounting and corporate strategies adopted by the study sample ?4. Do the companies examined, and a clear idea of competitiveness? Will support these capabilities through strategic methods of accounting? Under the above assumptions, the main study are : - First President of the hypothesis " there is ambiguity about what the accounting strategy in general and the methods and tools and information, in particular the companies researched " - The second major hypothesis , " there is a correlation (significant moral) between the (strategic financial accounting methods) (f) (the competitiveness of the company) " - The third major hypothesis " there is a correlation (significant moral) between the (methods of strategic management accounting) (f) (the competitiveness of the company) " Finally, the study found a set of conclusions, including : 1. To activate the role of strategic management must change the role of accounting to focus on (and detailed understanding of the surrounding environment) to formulate and implement strategies of the company.2. Accounting strategy play an active role in light of the increasing competition faced by businesses today . The study concluded that providing a range of recommendations aimed at determining the role of the two branches of the strategic methods of accounting (financial and administrative) to support the competitiveness of companies

اثر استخدام النظم الخبيرة في دعم اداء المدققين الخارجيين : دراسة استطلاعية في ديوان الرقابة المالية == The effect of using expert systems On supporting the performance of external auditors A exploratory study in the Board of Supreme Audit

Author name: جاسم محمد حسو
Supervisor name: ناظم حسن رشيد
Specific topic: Financial Accounting
Degree: Master
Language: Arabic
University location: Mosul
First pages:
Abstract: تعد النظم الخبيرة من التقنيات الحديثة التي تمثل احدى تطبيقات الذكاء الاصطناعي التي تهدف الى محاكاة تفكير الخبير البشري في مجال محدد من المجالات ومنها تدقيق الحسابات من اجل التعرف على الخطوات المنطقية وطرق الاستدلال والاستنتاج التي يتبعها للوصول الى حل للمشكلات التي تتميز بالغموض والتعقيد والتي يندر تكرارها او حدوثها , ومن ثم صياغة الخبرات والمعارف للخبراء في مجال المحاسبة والتدقيق على شكل برامج حاسوبية يمكن للمدققين الخارجيين المبتدئين من الاستفادة منها في اداء مهام التدقيق التي يكلفون بها , فضلا عن سرعة اكتساب الخبرة والمعرفة ممن سبقوهم في ذلك المجال .وعلى هذا الاساس فقد ركز الجانب النظري من الدراسة على بيان مفهوم النظم الخبيرة بشكل عام , ومفهومها في مجال التدقيق بشكل خاص , فضلا عن توضيح مكونات النظم الخبيرة والمتمثلة بقاعدة المعرفة التي يتم تخزين المعارف والخبرات للخبراء في مجال تدقيق الحسابات وكذلك مهندس المعرفة الذي يتركز جوهر عمله على صياغة تلك الخبرات والمعارف على شكل قواعد وحقائق والتي يتم استخلاصها من خبير المجال عن طريق الملاحظة او الاستفسار , اذ يقوم المستخدم النهائي والذي يمكن ان يكون المحاسب او المدقق وعن طريق واجهة المستخدم من التحاور والاستعلام والاستفهام من النظام الخبير عن اسباب توصله الى نتيجة معينة دون غيرهواذلك باستخدام لغات البرمجة المنطقية التي يفهمها النظام والمستخدم معا , في حين كان الجانب العملي يقوم على دراسة استطلاعية للعاملين في مجال الرقابة والتدقيق في ديوان الرقابة المالية لبيان اهمية النظم الخبيرة والفوائد التي يمكن ان تتحقق اذا تم استخدامها في تنفيذ المهام والاعمال من خلال الاستفادة من خبرات وتجارب الخبراء الذين سبقوهم , من اجل اكتساب الخبرة والمعرفة ومن ثم تطوير قدراتهم الذاتية وتنمية المهارات وزيادة الوعي والادراك في المجالات المختلفة . وقد توصلت الدراسة الى العديد من النتائج اهمها : 1 - تعد النظم الخبيرة من التقنيات الحديثة التي شاع استخدامها في العديد من المجالات ومنها تدقيق الحسابات , ولذلك يقع على عاتق الجهات المسؤولة في ديوان الرقابة المالية الاسهام بشكل فاعل في ادخال هذه التقنيات واستخدامها في الدوائر المرتبطة بها لتنفيذ مهام التدقيق التي يكلف بها القائمون على فحص وتدقيق الجهات الخاضعة للرقابة .2 - تساهم النظم الخبيرة وبشكل اساسي في المحافظة على الخبرات والتجارب الانسانية في مجال تدقيق الحسابات من الانقراض او الاندثار نتيجة للعديد من المسببات منها التقاعد , ترك العمل , والوفاة , وبذلك تعد مرجعا وثائقيا وذاكرة تاريخية تختزن خبرات وتجارب الخبراء وبالتالي يمكن الاستفادة منها من قبل المدققين الخارجيين المبتدئين بل وحتى المتمرسين في زيادة الخبرة والوعي التدقيقي عند ممارستهم للعمل الوظيفي .3 - تتميز النظم الخبيرة عن غيرها من النظم الالكترونية التقليدية في انفصال قاعدة المعرفة للنظام ( قاعدة البيانات في النظم التقليدية ) عن باقي مكونات النظام , مما يسمح بالتعديل عليها سواء بالاضافة او الحذف دون ان تتاثر باقي المكونات بهذه التعديلات على عكس النظم الاخرى .وقد اوصت الدراسة بالعديد من التوصيات اهمها : 1 - ضرورة قيام الجهات ذات العلاقة في ديوان الرقابة المالية بعقد الندوات وورش العمل المتخصصة للتعريف بالنظم الخبيرة ومكوناتهواكيفية استخدامهواالاستفادة منها لغرض زيادة الوعي والادراك لدى القائمين بعملية التدقيق وتثقيفهم ذاتيا , وبالتالي تهيئتهم لتقبل مثل هذا النوع من الاساليب في اداء المهام التي يكلفون بها مستقبلا .2 - اصدار التعليمات والارشادات من الجهات ذات العلاقة والمتمثلة بديوان الرقابة المالية بقيام الدوائر المرتبطة بها باستخدام تقنيات النظم الخبيرة عند تكليفهم بمهام تدقيق الجهات الخاضعة للتدقيق واعطائها صفة الالزام حتى يتم تطبيقها بشكل فعال , وذلك بهدف مواكبة التطورات الحديثة بشكل عام وعلى صعيد المهنة بشكل خاص .3 - ضرورة ادراج النظم الخبيرة في المحاسبة والتدقيق ضمن المناهج العلمية لطلبة اقسام المحاسبة بشكل خاص - حتى وان كان ذلك للمراحل الاخيرة في الدراسات الاولية - لكي تتكون لديهم معلومات عن تلك النظم ومكوناتهواكيفية تصميمها , وبالتالي سهولة استخدامهواالتعرف عليها في الحياة العملية . | The expert systems are one of the modern technologies, that represent one of the artificial intelligence applications. which aim to simulate the thinking of the human expert in a specific domain, namely auditing in order to identify the logical steps and methods of induction and deduction so as to arrive at a solution to the problems characterized by vagueness and complexity that are rarely replicated or occur, and the formulation of experts and knowledge which cube of benefit to accounting and auditing in the form of computer programs novice external auditors in the performance of audit functions assigned to them, and the speed in gaining the experience and knowledge of those who preceded them in this domain.On this basis, the theoretical part has focused on the statement of the concept of expert systems in general, and in the field of auditing in particular. It also aims at clarifying the components of expert systems represented by the base knowledge stored in the experience of experts in the field of auditing, and the engineer of knowledge whose work essence focuses on the formulation of those experiences and knowledge in the form of rules and facts, which are drawn from the expert field through observation or inquiry, the final user, who can be an accountant or an auditor and through the user interface can negotiate , query and question the expert about the causes that lead him to a particular result by using programming languages that are understood by the logical system and user together.the practical part is based on a survey study of workers of control and audit in the Board of Supreme Audit (BSA) in order to show the importance of expert systems and the benefits that can be achieved if used in the implementation of tasks and by making use of experience and experts preceding them, in order to gain experience and knowledge and then develop their skills and increase their awareness and understanding in various fields. the study has come out with several conclusions; 1 - The expert systems are one of the modern technologies of spread use in many areas, including auditing, and therefore wide authorities in the Board of Supreme Audit should be responsible for contributing actively to the introduction of these technologies and using then in related faculties so as to implement tasks of auditing assigned to the organizers of the examination and auditing entities subject to censorship.2 - Expert systems contribute basically , to maintain the expertise and the human experience in the field of auditing accounts so as to prevent it extinction or disappearing as a result of many causes, including retirement, leave work, and death, this is a documentary regarded and a historical memory that stores experiences of experts and thus can be used by novices, external auditors and even experienced ones to increase auditing experience and awareness in the exercise of the career work. 3 - Expert systems are characterized compared traditional electronic systems, by separation of knowledge base of the system (the database in traditional systems) from the system components, thus allowing amendment, by either addition or deletion without affecting the rest of the components; opposite to other systems.The study has put for wards just a number of recommendations : 1 - Authorities belonging to the Board of Supreme Audit should hold seminars and specialized workshops in order to introduce the expert systems and their components and how they are used for the purpose of increasing awareness and understanding of doing the auditing leaving self education , and thus preparing them to accept such a kind of methods in performing the tasks assigned to them in the future .2 - Issuing instructions and guidance from the authorities belonging as Board of Supreme Audit to the related offices to obligating use the techniques of expert systems in carrying out the tasks of checking the entities subject to auditing until thy are applied effectively, in order to cope with recent developments in general and at the level of the profession in particular.3 - The need to integrate expert systems in accounting and auditing within the scientific curricula for students in accounting departments in particular - even if for the last stages of under graduate studies - to have information about those systems and components and the way they are designed, so to make then easy for use and identify then in practical life.

اعتماد مدخل التكلفة المستهدفة كاداة لتخفيض التكلفة في المنشات السياحية : دراسة حالة == ADOPTION OF TARGET COSTING APPROACH AS A TOOL FOR COST REDUCTION IN TOURIST ESTABLISHMENTS - A CASE STUDY

Author name: اياد سالم خضر الطائي
Supervisor name: نزار علي عبد الله الملاح
Specific topic: Financial Accounting
Degree: Master
Language: Arabic
University location: Mosul
First pages:
Abstract: سعت الدراسة الى تطبيق مدخل التكلفة المستهدفة في المنشات السياحية العراقية بغرض تمكين هذه المنشات من تخفيض تكاليف الخدمات المقدمة من قبلهواتقديم هذه الخدمات باسعار تنافسية مع الحفاظ على جودتها , وبما يمكن ان يساعد على تحسين ربحية هذه المنشات وتعزيز موقفها التنافسي . فضلا عن تسليط الضوء على مدخل التكلفة المستهدفة ودوره في تخفيض التكلفة وعلاقته مع عدد من الاساليب والادوات الاخرى , مثل هندسة القيمة والتكلفة والادارة على اساس النشاط والمقارنة المرجعية .وتم اجراء الدراسة في فندق نينوى الدولي على احدى الخدمات المقدمة من قبل الفندق وهي خدمة المبيت او التسكين , وقد استخدم الباحث التحليل الوظيفي للتكلفة واسلوب هندسة القيمة ومصفوفة نشر وظيفة الجودة بوصفها ادوات مساندة مع مدخل التكلفة المستهدفة بغرض تخفيض التكاليف الكلية لهذه الخدمة , ويمكن تلخيص المراحل والخطوات التي مرت بها الدراسة كما ياتي : تم اشتقاق التكلفة المستهدفة لخدمة المبيت المدروسة بعد تحديد السعر المستهدف والربح المستهدف لها , ولغرض تحديد التكلفة الكلية الحالية لخدمة المبيت ومقارنتها مع التكلفة المستهدفة وتحديد فجوة التكلفة قام الباحث بقياس تكلفة هذه الخدمة بالاعتماد على الموازنات المالية لعام 2012 المعدة على اساس البيانات المالية الخاصة بالمنشاة عينة البحث لعام 2011 والبيانات الاخرى التي تم جمعها من قبل الباحث , نظرا لعدم وجود نظام لمحاسبة التكاليف في المنشاة عينة البحث .ولغرض اجراء التحليل الوظيفي للتكلفة قام الباحث بتجزئة خدمة المبيت المدروسة الى سبعة مكونات اساسية وتحديد الوظائف التي تؤديها هذه المكونات ثم تحليل تكلفة خدمة المبيت على مستوى هذه المكونات , ولغرض تحديد الاهمية النسبية لمتطلبات الزبون من خدمة المبيت قام الباحث بتحديد 12 متطلبا اساسيا واجراء مسح لعينة من زبائن المنشاة لتحديد درجة اهمية هذه المتطلبات بالنسبة للزبون .بعد استخراج نتائج المسح وتحديد درجة اهمية المتطلبات من وجهة نظر الزبون قام الباحث بربط مكونات الخدمة التي تم تحديدها مع متطلبات الزبون باستخدام مصفوفة نشر وظائف الجودة وتحديد نسبة المساهمة الكلية لكل مكون من مكونات الخدمة في تحقيق متطلبات الزبون ومقارنتها مع نسبة التكلفة للمكون واستخراج مؤشر القيمة لها بهدف تحديد المكونات المرشحة لتخفيض التكلفة . وفي المرحلة الاخيرة من الدراسة تم وضع عدد من الافكار والحلول لتخفيض التكاليف وسد فجوة التكلفة , وقد تمكن الباحث من تخفيض التكلفة الكلية لهذه الخدمة والوصول بها الى مستوى التكلفة المستهدفة , كما ادى تخفيض التكلفة الكلية لخدمة المبيت الى احداث تخفيض في التكاليف على مستوى المنشاة ككل ومن ثم تخفيض تكاليف الخدمات الاخرى التي تقدمها المنشاة عينة البحث . | The study aimed to apply Target Costing in Iraqi tourist establishments in order to enable these establishments to reduce the costs of the services provided by them, and provide these services at competitive prices with maintaining the service quality, and then can help to improve the profitability of these establishments and enhance its competitive position. As well as to highlight on Target Costing and its role in cost reduction and its relationship with a number of other methods and tools, such as Value Engineering, Activity - Based Costing and Management, and Benchmarking.The study was conducting in Nineveh International Hotel, on one of the services provided by the Hotel (lodging service). The researcher used the Functional Cost Analysis, Value Engineering and Quality Function Deployment matrix as support tools with Target Costing to reduce the overall costs of this service. The stages and steps of the study can be summarized as follows : The target cost of the lodging service was derived after determine the target price and target profit. And for the purpose of determining the total current costs of this service and compared it with targeted cost, and then determine the cost gap, the researcher measured the cost of this service depending on the financial budgets for 2012 that prepared based on the financial statements for the Hotel for 2011, and other data that collected by the researcher, given the absence of cost accounting system in the Hotel.For the purpose of performing a functional cost analysis, the researcher segment the lodging service into seven basic components, and identifying the functions performed by these components, then analyze the cost of service at the level of these components, and for the purpose of determining the relative importance of the customer's requirements from service, the researcher identified 12 basic requirements and conduct a survey of a sample of Hotel customers, to determine the degree of importance of these requirements for the customers.After extracting the results of the survey and determine the degree of importance of requirements from the perspective of the customer, the researcher link the service components that have been identified with the customer's requirements using Quality Function Deployment Matrix, and determine the percentage of overall contribution of each component of the service in achieving the customer's requirements, and compare them with the component's relative cost and extract the value index with a view to identify the candidate components for cost reduction.In the final phase of the study, a number of ideas and solutions are suggested to reducing the service cost and filling the cost gap, and the researcher has been able to reduce the total cost of this service and attain target cost. Moreover, reducing the total cost of this service caused a reduction in the costs at enterprise level as a whole, and then reducing costs of the other services that provided by the Hotel.

معايير منتخبة لتقويم فاعلية نظم المعلومات المحاسبية في ظل استخدام المعرفة التقنية في المصارف : دراسة في عينة من مصارف محافظة نينوى == Selected Standards to Evaluation the Effectiveness of Accounting Information Systems in the Light of Using Technological Knowledge in Banks A Study in Sample of Ninevah Governorate Banks

Author name: فاضل عباس سلطان خضر
Supervisor name: زياد هاشم يحيى السقا
Specific topic: Financial Accounting
Degree: Master
Language: Arabic
University location: Mosul
First pages:
Abstract: ان التطور المتسارع في مجال تقنيات المعلومات الذي انعكس على جميع مجالات الحياة بما فيها الوحدات المصرفية كان لازما على المصارف ان تواكب هذا التطور لكي تتمكن من تعزيز دورها فلابد من الاهتمام بالجانب المعلوماتي اذ تساهم تقنيات المعلومات بدور كبير في توفير التسهيلات الفنية الضرورية لمعالجة البيانات التي تتعلق بانشطة الوحدات المصرفية الامر الذي يساهم في تحسين الخدمة المصرفية وتحقيق مستوى اداء متميز في تعزيز قدرات الوحدات المصرفية .يتطلب عند استخدام تقنيات المعلومات الحديثة في نظم المعلومات المحاسبية في المصارف ان تتوفر لدى العاملين على نظم المعلومات المحاسبية معرفة تقنية , حيث تساهم المعرفة التقنية في تنفيذ العمليات التشغيلية بالدقة والسرعة وانتاج المعلومات في الوقت المناسب وهذا ما انعكس على فاعلية نظم المعلومات المحاسبية وقد تم صياغة مشكلة البحث من خلال طرح الاسئلة الاتية : 1. هل تستخدم المعرفة التقنية في نظم المعلومات المحاسبية في المصارف بفاعلية ؟2. هل يوجد دور للمعرفة التقنية في تعزيز فاعلية نظم المعلومات المحاسبية في المصارف؟ 3. هل توجد معايير كافية للتقويم التي تمكن من الحكم على فاعلية نظم المعلومات المحاسبية في ظل استخدام المعرفة التقنية في المصارف ؟ يسعى البحث الى تحقيق مجموعة اهداف ابرزها : 1. المعرفة التقنية وتقنيات المعلومات في المصارف .2. توضيح استخدام المعرفة التقنية في نظم المعلومات المحاسبية في المصارف .3. توضيح دور المعرفة التقنية في تعزيز فاعلية نظم المعلومات المحاسبية في المصارف.4. تحديد معايير تقويم فاعلية نظم المعلومات المحاسبية في ظل استخدام المعرفة التقنية في المصارف .ولتحقيق اهداف البحث تم الاعتماد على الفرضية الرئيسية الاتية : " ان استخدام المعرفة التقنية في المصارف يعمل على تحسين فاعلية نظم المعلومات المحاسبية فيها "من الفرضية الرئيسية تنبثق الفرضيات الفرعية الاتية : الفرضية الاول : تستخدم المعرفة التقنية في نظم المعلومات المحاسبية في المصارف بفاعلية . الفرضية الثانية : يوجد دور للمعرفة التقنية في تعزيز فاعلية نظم المعلومات المحاسبية في المصارف .الفرضية الثالثة : توجد معايير كافية للتقويم التي تمكن من الحكم على فاعلية نظم المعلومات المحاسبية في ظل استخدام المعرفة التقنية في المصارف .وقد تم اختيار مجموعة من المصارف في محافظة نينوى التي يوجد فيها استخدام لتقنيات المعلومات ، اذ تم اختيار (13) مصرفا وتوزيع استمارة الاستبانة على الافراد العاملين فيها من المحاسبين والاختصاصات الاخرى التي مارست مهنة المحاسبة ضمن نظم المعلومات المحاسبية فقد بلغت عدد الاستمارات المستلمة (53) استمارة ، وقد توصل البحث الى مجموعة استنتاجات منها ان اتساع التطورات والتغيرات التقنية اصبح ضرورة الالمام بها من قبل المحاسبين واكتساب المعرفة التقنية من خلال المهارات الفنية والعملية باستخدام تقنيات المعلومات الحديثة , وكذلك ادت المعرفة التقنية الى انجاز العمل المحاسبي بفاعلية وبدقة وانتاج المخرجات المعلومات في الوقت والمحتوى والشكل المناسب لمتخذي القرارات ، وان استخدام تقنيات الاتصالات ادى الى تكامل والتنسيق بين النظم الفرعية . | The accelerating development in information technology realm which reflected on all fields of life including the banking units, obliged the banks to cope with this development to be able to update their role . It was necessary to pay attention to the information side because it participate in information technology with large role in saving the technical facilities necessary to deal with the data which concerns with the bank units activities which participate improving the banking service and achieving a distinguished performance level in enforcing the competences of the banking units , so it is needed to employ information technologies in bank units.The requires using modern information technology in accounting information systems in banks , the working in accounting information systems Technological Knowledge , where participate Technological Knowledge in fulfill the working operations accurately , with speed and producing information in the appropriate time. Which reflected obviously on the effectiveness of accounting information systems in bank The study problem appear during next a questions : 1. Are their Technological Knowledge usage in accounting information systems in the banks by effectiveness?2. Are their use a role to the Technological Knowledge in enforcing the accounting information systems effectiveness in the banks ?3. Are their evaluation calibration sufficient enable us to judge the effectiveness of accounting information systems in the light of using Technological Knowledge in the banks ?Therefore, this study tried to achieved a group of objective questions namely : 1. Technological Knowledge and information technologies in banks .2. Clarifying information technologies usage in accounting information systems in banks. 3. Clarifying the role of Technological Knowledge in enforcing the effectiveness of accounting information systems.4. Standards calibration to evaluate the accounting information systems effectiveness in the light of using Technological Knowledge in banks.To achieve the study objective the following chief assumption have been relied on. " Using Technological Knowledge in banks work on improvement effectiveness accounting information systems " The branches assumptions have been relied on. The first assumption : Technological Knowledge are in used in accounting information systems in banks.The second assumption : Technological Knowledge role in enforcing accounting information systems effectiveness in banks. The third assumption : Evaluation calibration standards sufficient enable to judge the effectiveness of accounting information systems in the light of using Technological Knowledge in banks. A group of banks have been selected in Ninevah governorate where as information technologies are in use , thirteen banks have been selected questionnaire charts have been handed over to the individuals working as accountants and other specialties practiced accounting profession . Fifty three charts used in this study. The study came to a collection of findings one of them is the broaden developments and changes become necessity knowledge of by accountants to acquiring Technological Knowledge of through skills the artistic and workable by using modern information technologies , Using Technological Knowledge facilitate performing the accounting work effectiveness, accurately and producing information out puts in appropriate time and contents and suitable form for the decisions makers, using information technologies lead to the supplement and coordination between subsystems

الاسلوب الطلبي في اللغة الاكدية : دراسة مقارنة مع اللغة العبرية == The Request Style in the Akkadian language A comparative study with the Hebrew language

Author name: مصطفى محسن الحاج محمد
Supervisor name: امين عبد النافع امين | بهاء عامر عبود الجبوري
General topic: Archeology
Specific topic: Cuneiform Studies
Degree: Master
Language: Arabic
University location: Mosul
First pages:
Abstract: It is obvious that every fair - minded that the study of ancient Iraqi languages, especially the Akkadian language and reading the cuneiform texts, which was recorded in this language, is of a great importance to identifying the ancient history of Iraq and the civilization achievements which made in this important part of the ancient world. Even become the cuneiform texts, the main source on which depend on most of researchers in interpreting of the political developments and cultural achievements which was Mesopotamia gripped during the Sumerian, Akkadian, Babylonian and Assyrian periods. There are some reasons behind the choice the title of this study "The Request Style in the Akkadian language A comparative study with the Hebrew language" : the first one, being that is one of most important and essential subjects, and that the topic was a new and has not been tackled in a rhetorical depth, especially by the academic researchers, foreign as well as Arabs. The request style have gains a large area of Akkadian language, and almost no cuneiform text empty from these styles, as well as this study was comes to find out some of the eloquence secrets in both Akkadian and Hebrew through experience the text to learn these styles and determine their exact meanings, especially since the request style construction is one of the most important sections of semantics involves beneath connotations and hidden meanings, not aware, without diligent and patient attitude. The Akkadian library - so to speak - is almost empty - handed from the books which is talk about the Akkadian rhetoric, especially in this (meanings) , and if we found anything of that thy would be of general nature and views,and thy would be duplicate observations in most cases, this situation applies to the Hebrew language. So that this study is the first one which "knock on the door" to talk about these styles The past methodology of the study in the college was tackled the comparison between the Akkadian and Arabic in particular,and with others Arabite languages in general, while this study depends upon the Hebrew language as model for comparison with the Akkadian language. The Hebrew language represents one of the most important Arabite languages which is spoken at this time, and the study of the Hebrew language in the department of Cuneiform Studies had a major role in choosing this topic, because this approach helps the students taste the Akkadian language when compared with other Arabite languages to and shows the similarities and differences on the light of the applied and descriptive approach to study the grammar and rhetoric phenomena . Hebrew language is the language spoken by the sons of Israel, its a branch of the large linguistic family called Arabite languages, Hebrew language was not in itself, but it was composed of several dialects of Canaan, where grew up primarily on the land of Canaan before the exodus of the sons of Israel to it. The study depends upon the ancient Babylonian dialect ( -  BC),as a basis. As for the Hebrew language, we have adopted the grammar of ancient Hebrew, this stage begins about the tenth century (B.C) about ( -  BC). The approach which is taken by the study is the analytical method, which is based on the study of the characteristics and features of the request styles which came from the nature of the Akkadian and Hebrew texts, , because its approach questioning the connotations through the syntax of the texts, these texts are addressed to reveal the ingredients of these styles and its meanings There is one issue which is worth mentioning, namely the role of the Arabic language in the enrichment of the topic for the rhetoric article, especially in the area of the metaphorical meanings, as the Akkadian language lacks from the rhetorical studies and secondary meanings. This study is divided into four chapters. There is an introductions brief revealing the value of these styles in the speech. The first chapter tackled "The command style" in both Akkadian and Hebrew contrasting and applications, and the research is addressing to statement the formats of the command style, its definition and formulation, drained and derived from the triple and quadruple forms, and showing of its meaning and its connotations nearby clear and the long - hidden, or what is called the first meanings and second one, were applicable in this study on a number of Akkadian and Hebrew texts, which came to those styles. The second chapter is devoted to "The prohibition style", and its tools and applications in Akkadian and Hebrew, as well as rhetorical meanings that came to it, and as the pattern of the first chapter. Chapter three examines "The interrogative style" and the ways of fulfilling its the functions as the interrogative by tools, characters, tonal, and verbs, and statement its metaphors meanings that came out to it. Followed by the fourth chapter, which is including three styles, the first is involved on study "The wishful thinking styles" and tools, and meanings, followed by the second style, which examined "The Vocative style" the study explains its tools and its uses, and then third style deals with identify of "The demand style by the announcement format" These chapters varied in their material subject, and that was inevitable, because the nature of the subject mater of these styles, and multiple forms of each and breadth of the meanings of others. Finally, the conclusions of the research included the main ideas and results.

الثنائيـة اللغــوية بين السـومـرية والاكــدية في المصادر المسـماريـة == Sumero - Akkadian Bilingualism in Cuneiform Sources

Author name: عبد الستار احمد حسين خلف الجبوري
Supervisor name: عامر سليمان ابراهيم
General topic: Archeology
Specific topic: Ancient Monuments
Degree: Doctorate
Language: Arabic
University location: Mosul
First pages:
Abstract: One of the main linguistic characters in ancient Iraq is what is known "Sumero - Akkadian Bilingualism". In spite of the importance of the subject, little has been written about it mostly in foreign languages. This fact had lead us to choose the subject for our Ph.D. research.Bilingualism in ancient Iraq goes back to the fourth millennium B.C. since Sumerians and those who spoke Akkadian lived in the southern part of Iraq since that time. Bilingualism phenomena has lead to several linguistic results first of which was the mutual linguistic effects of Sumerian and Akkadian languages. Then the invention of what we call the Sumerian and Akkadian lexicons in addition, the writing of certain texts in both Sumerian and Akkadian languages, i.e. the bilingual texts.The thesis was divided into four chapters, the first gives a linguistic background in ancient Iraq, while the second dealt with Sumero - Akkadian bilingualism. The third chapter is concerned with the mutual effects of Sumerian and Akkadian languages. In the last chapter the main results of Sumero - Akkadian bilingualism, that is the Sumerian - Akkadian lexicons and the bilingual cuneiform texts were dealt with

تصميم وتنفيذ روبوت مخصص لانجاز مهام خاصة بالهندسة المدنية (عملية طلاء الجدران) == Design And Implementation Specified Robot For Civil Engineering Work (Wall Painting Process)

Author name: يونس صابر عثمان
Supervisor name: عبد الستار محمد خضر | معن محمد شاكر
General topic: Computer Science
Specific topic: Computer Science
Degree: Master
Language: English
University location: Mosul
First pages:
Abstract: يعتبر تصميم وبناء روبوت تحدي كبير ويتطلب الجمع بين علوم مختلفة مثل الالكترونيات والسيطرة والبرمجة والميكانيك والاتصالات والفيزياء. كما ان تجميع وفحص اجزاء الروبوت يتطلب جهد كبير.الخطوة الاولى في هذا البحث هي تصميم روبوت متنقل يقوم بعملية طلاء جدران قاعة. | The design and implementation of a robotic system is a very big challenge. It requires different integrated fields of sciences, like electrical, control, programming, mechanical, communications, physics, and others. The assembling and testing of the parts

حول الجبور من النمط ACHR == on Achr - Algebras

Author name: عبد الحكيم لقمان حسن
Supervisor name: عامر عبد الاله محمد
General topic: Mathematics
Specific topic: Algebra
Degree: Master
Language: Arabic
University location: Mosul
First pages:
Abstract: تم في هذه الرسالة دراسة الجبور من النمط ACHR مع انواعها وخصائصها. يقال للجبر المعياري B بانه من النمط ACHR اذا كان هناك تشاكلا مستمرا من اي جبر معياري كامل الى B. اثبت سيدلينك ان الجبور ذات البعد 2 تكون جبور من النمط ACHR, وقد قمنا بتعميم هذه النتيجة ا | In this thesis, we study ACHR - algebras with its types and properties. A normed algebra B is said to be ACHR if there is a continuous homomorphism from any complete normed algebra into B. Cedilink proved that a two - dimensional algebra is ACHR - algebra

دراسة في القانون الدولي الانساني والقانون الدولي لحقوق الانسان == A Study In The International Humanitarian Law And The International Law Of Human Rights

Author name: نغم اسحق زيا
Supervisor name: عامر عبد الفتاح الجومرد
General topic: Law
Degree: Doctorate
Language: Arabic
University location: Mosul
First pages:
Abstract: The international humanitarian law is considered as that ancient branch of the public international law, whose legal rules have been crystallized through many decades, taking the form of both customary and conventional rules codified by general conventions since the nineteenth century in order to provide the legal protection to the human being and the different kinds of civil property during wars or armed conflicts, it also helps control combat acts and methods by restricting the parties’ right to use whatever they desire of the combat manners and methods to mitigate the sufferings and pains and to minimize the losses arising from these situations whether they be international or internal and encountered by individuals whether they be civilians or militants it is worth noting that this law includes many specific and detailed criteria governing the period of wars and armed conflicts to protect many categories of human beings facing different risks resulting from combat acts as well as providing for a group of measures contributing to enhance the protection it gives to the individuals and the ways of supervision upon which it depends to control the extent to which the parties to wars and armed conflicts are obliged to enforce its rules and to record the violations committed against its rules which can simultaneously be considered as violations perpetrated against human rights and categorized as crimes attributed to the state and the individuals committing them. Whereas the international human rights law is regarded as a modern branch of the public international law originating in the wake of the second world war fought in the twentieth century, given that the human rights have been internationalized after the war because the states have conceived that the regulation of the international relations must be made according to the principles of human rights as well as being incorporated within the field of public international law. The international human rights law, laid down by the international community and which includes general abstract rules that aims at protecting the human being and that is formulated as international and territorial, general and special treaties in addition to the protocols attached to them characterized by its rapid and wide dissemination, is distinguished owing to the fact that it does not govern the relations among the states but it imposes a minimal level of protection embodied in the rights and liberties awarded to the individuals, below which the states cannot descend. The objective of this law is to guarantee a good and sound government for the individuals and its main characteristic is that it provides for the legal rules stipulating general criteria for the protection enjoyed by all the human beings without any discrimination among them and for any reason to protect them from any transgression, assault, abuse and negligence made by the governments, it is worth bearing in mind that this protection includes prohibiting all kinds of the acts and events which impair the protection given to any right enumerated in this law, additionally, these criteria are marked by being applicable in all periods of time and places whether in the time of peace or that of wars and other different kinds of armed conflicts. This law has also indicated the methods by which these rights are guaranteed and reinforced as well as laying down an efficient international control system implemented by various international organs through countless methods and ways. It is especially notable that both these laws in question have similarities and differences which this research works has taken pains to determine and illustrate. Having studied all the relevant aspects of these laws. This dissertation has taken into consideration their meaning, history, development as well as the organs and bodies helped lay down them and their evolvement. Through keeping track of the sources from which these laws originated and which will assist in determining their relationship with some well - established basic principles of the public international law, particularly, the principle of sovereignty and the principle of the interdiction of use of force in international relations which will reveal the true picture and situation of the relation existing between both these law especially as early as the internationalization of the human rights which are considered as the subject - matter of the international human rights law. Considering that the perspective of the organizations involved towards these laws has affected and acted upon this principle, its nature and their relationship characterized originally by the complete separation between these laws. Which did only change by changing the positions taken by these organizations with the existence of the common aim facilitating the convergence and interdependence of both these laws owing to the common application of these laws on the same situations, and this is what the first chapter has reviewed, but the study of these laws will not achieve their objectives unless the profound attention is given to the scope of application of both these laws from its three main aspects, that is to say, the periods of time at which these laws are applied, the persons they are obliged to protect in addition to the rights given to them, which will disclose more similarities and differences between these laws, and this is the topic of the second chapter. Like the question of the determination of their material, personal and objective scopes of application, the question of the enforcement of both these laws, including the limitation of the persons concerned with enforcing these laws, their respective responsibilities and their types as well as determining the measures of execution and the methods of controlling or supervising the execution, has also the same importance as the question of determining the scope of application, and this is what the third chapter has taken into consideration having particularized the smallest details and the foundations of both these law, we traced easily the way these laws have adopted in treating jointly the human being, i. e. the integration and to focus on the principle characters of the protection which are guaranteed by both laws, occur the necessity of developing the specific provisions concerning the different types of persons, and the protected rights.
Summary:
References:

نظرية المصلحة في الطعن الجنائي : دراسة مقارنة == The Theory Of Interest In The Criminal Challenge Comparison Study

Author name: محمد عباس حمودي حسين الزبيدي
Supervisor name: حسن عودة زعال حبيب الغانمي | عباس زبون عبيد العبودي
General topic: Law
Specific topic: Criminal Law
Degree: Doctorate
Language: Arabic
University location: Mosul
First pages:
Abstract: لاريب ان اهمية المصلحة في الطعن الجنائي بوصفها مصلحة قانونية تمثل هدفا ساميا، جعلها تستحوذ على جانب كبير من عمل المشرع والفقيه، كما انها تمثل محورا تدور حوله اجراءات واسباب الطعن لكل من تظلم من قرار او حكم صدر ضد مصلحته او لم يستجب لطلباته على اقل تقدي | Undoubtedly, the importance of interest in criminal challenge, as a legal interest that represents a lofty aim, occupies a great aspect of legislator or jurist job. Also, it represents pivot of challenge procedures and reasons for anyone who complained of a decision or judgment pronounced against his interest or his demands have not been responded at least. On the other hand, the importance of interest in challenge becomes obvious when it relates to reasons of challenge that belong to a law mistake or procedures invalidity. This makes it relevant to both sections of criminal law. The Iraqi criminal legislator disregarded organizing and manifesting judgments that deal with interest in the criminal challenge, as well as he disregarded organizing a general theory for invalidity in the law of penal courts origins. In order to shed light on essence of interest in the criminal challenge and to determine its historical, legal, international and constitutional basis. In order to shed light on the role of legislation and criminal judiciary to incarnate the interest as an important principle in criminal challenge in legislations and legal applications compared in this study, Therfore the plan study responded to all this date & formation form tow parts. The First is : essence & base of interest in the criminal challenge. The second is : The legislative role of the interest in the criminal challenge theory & it's judicial applications. Part one collapse Tow Chapters, Chapter one deals with the essence of interest in the criminal challenge, concept and principles. Also deals with it's definition, it's conceptions, the basis of interest in criminal challenge, it's limiting, distinction between it & other similar subject. Whereas Chapter two deals with the basic of interest in the criminal challenge in ancient western &eastern legislations, Islamic law, international law and constitutions. Part Tow also contain tow chapters, in the first chapter we study the legislative role of interest in the criminal challenge in the field of substantive and procedural clauses throw the legislative policy of legislator the effect of criminal description of crime to the interest in the criminal challenge. In chapter Tow, the researcher reviewed the judicial applications in Iraq the judicial system of, France, Egypt, Syria, Jordan & Libya according to the comparative study. Finally There are many conclusions of this study which may explain the role & important of the interest in criminal challenge , there are many recommendations contain many suggestions adaptation some of article of Iraqi law of penal courts origins which have a relationship with the interest in the criminal challenge

قبول الاجنبي في اقليم الدولة : دراسة مقارنة == Acceptance Of Foreigner In The Region Of The State Comparative Study

Author name: محمد جلال حسن عبد الله
Supervisor name: جعفر محمد جواد الفضلي
General topic: Law
Specific topic: Private International Law
Degree: Doctorate
Language: Arabic
University location: Mosul
First pages:
Abstract: تعد ظاهرة التنقل من اقدم الظواهر التي عرفتها البشرية فما من حضارة الا وعرف اهلها الانتقال من مكان لاخر، بهدف طلب الرزق او بحثا عن الملجا الامن، وغير ذلك. ولعل من اكبر تحديات القرن الحادي والعشرين ضمان تمتع كل الافراد في جميع انحاء العالم بالامن وحرية | Travelling is one of the most ancient phenomena in the history of mankind. All the civilization witnessed the movement from one place t another and the reception of the foreigners for living or looking for save refuge. Feeling of security and freedom of movement are the main challenges of the 21st century because they are fundamental personal freedoms are assured by all the constitutions. In the present time, it is impossible to find a country without foreign subjects because of the social and economic interest and the development of the communications. This leads to the emergence of an important problem namely the foreign subject. Of course, this will lead to the conclusion of many international conventions. In each society, there are nationals and foreigners but the distinction is the national law. All the legislations of the country deal with the nationals without mentioning the foreigners. By foreigners, it is meant the people who never have the nationality of the country. When the state mentions the nationals this implicitly means that the state has already determined the foreigners. The notion of foreigners has seen societies namely Greek and Roman the foreigners were deprived of all rights and they were called as Berbers and they were considered as slaves and they were looked down. The Islam came with international call and the message of freedom and equality. The Islamic world is a religious and political unity known as the Homeland of Islam in order to distinguish it from other non - Muslim countries which are known as “The Homeland of War”. Those people are known as the non - Muslim subjects in Islamic country “Ahl Al - Themma”, and in our modern age, this status has bee developed as the intellectual and philosophical concepts. All the countries have already taken certain measures and procedures in order to accept foreigners in their regions. In fact, this subject has been the care of many judicial discussions. It has bee given wide as well as narrow interpretation according to the interest of the states and this will have positive and negative impact on foreigners and their freedom in travelling. Therefore, the general view of the principle of regional sovereignty is no longer sacred as it was before. This is due to the fact that there is an increasing need of international community and close relations. It is important to add that such countries give more rights to foreigners as a result of the requirements of international common living and the reciprocal interests. Some countries incline to have conventional agreements might enjoy more rights according to international treaties. These treaties confine the principle of equality. The doctrine confirms that the foreigners have minimal limits of rights. This does not mean that the right of entrance is absolute without taking into consideration the general situation of the receiving country or these are certain conditions which must be met in order to allow him to enter. If we agree that there are certain conditions for the security of the state do these conditions are applicable to all foreigners or there are some exceptions? All the countries require a passport and a visa. The foreigner cannot travel or exercise his rights unless he has these two elements. When these conditions are met the foreigner must have authorization in order to have a residence for an agreed period of time or it is mere a transit. The foreigner has certain obligations and any violation will be sanctioned. Moreover, he is under the control from which the nationals are free.The foreigner is obliged to leave the country whenever his residence comes to an end. But he cannot leave without being assured that he has done all his obligations whether financial or social or economic. Sometimes the state can expel the foreigners whenever its national security is jeopardized. He is also expelled when he behaves in a way sanctioned by law or when he enters in an irregular and illegal way or he has been sentenced by another country or this can be applied according to a treaty of extradition. All these procedures must be followed according to legislation agreed upon. Now, the foreigner is also concerned with all the legislation of the state where he lives. He enjoys all the rights dictated by human existence. This is mentioned by the international law which guarantees the minimal limits of rights for foreigners.Consequently, the present study points out the notion of foreigners and the historical development of this subject and the international frame of entrance and residence in any country. This determines the rights and obligations of foreigners according to the applicable rules concerning the diplomats, aliens and refugees. It explains the sovereignty and regional borders and all the economic, political and administrative aspects for treating the foreigners in Iraq. The researcher determines the general rules of entrance and residence of foreigners in this country. Because all the prevailing conditions are not so suitable for what is going on the international theatre, the researcher proposes a change of most of the articles of the present law No (1180 of 1978 especially the situation by foreigners and their treatment in Iraq in the future when stability and law prevail.

نشوز الزوجة : دراسة مقارنة == Wife's Disobedience Comparative Study

Author name: فراس جرجيس خلف الخاتوني
Supervisor name: عبد المحسن قاسم الحاج حمو العبادي
General topic: Law
Specific topic: Personal Status Law
Degree: Master
Language: Arabic
University location: Mosul
Key words:
  • نشوز الزوجة
  • سبب
  • شرعي
First pages:
Abstract: نشوز الزوجة هو ارتفاعها عن اداء الحق الواجب عليها تجاه زوجها المتمثل بطاعته ومعاشرته بالمعروف وتسليم نفسها له وملازمة المسكن.وقد اختلف الفقهاء في معنى النشوز الذي بحثناه في المطلب الثاني من المبحث الاول من الفصل الاول، والراجح في ذلك هو تعريف بعض الشاف | Wife's disobedience is the case when she gets astray on doing her duties to the husband; which is to obey and to live peacefully with him. In addition to giving herself up for cohabitation. Scholars have different views opposite to each other to the meaning of disobedience. The most common one is the definition of some Shafia; that is mentioned above. Since it implies most of the wife's disobedience methods and ways that are mentioned in the prophet's Sunna that was verified after the Holy Quran. It taboos the disobedience. The researched legislation laws that are the Iraqi, Syrian and the Egyptian have adopted the concept of disobedience judgment concept that is Al - Hanafi's definition. It includes the concept of having the wife getting out of the marital house and not to cohabit with the husband for no reason. Whereas the Moroccan law adopted Al - Maliki's concept of disobedience. On the other side of the coin, the Tunisi law does not mention the disobedience concept, but it only omitted the obedience right of the husband lately and no further details as far as conduct are mentioned. And wife's disobedience has reasons which divided into illegal reasons to wife's disobedience that are divided into major and minor ones. Besides there are legal reasons as what's been agreed upon among Muslims scholars, and some disputed ones as well. These are many in the Islamic Faqah. The Iraqi and Egyptian code consider unjustifiable imprisonment as illegal reasons as the majority of the scholars consider it, whereas Al - Malikia and Abo - Yousif from Al - Hanafia consider it as a legal reason for disobedience if it was wrongful or for a dept. That's what we have agreed upon as well. The legal reasons have been pointed out by the Iraqi code and refers to in general term as (legal justification). Whereas it splitted the legal reasons for the legal house after it has appointed legal standards in item 2 of article 25 that is limited only to the illegal husband's disobedience, which is a legal reason for her disobedience. The Iraqi legislator was criticizing this. Whereas the Syrian and Egyptian legislator are better than the Iraqi one especially in the excuse issue of the women professionality. As far as the Egyptian one, it tackles the legal excuse in a very detailed and clear way. There are hidden and obvious disobedience types. The disobedience methods in the doctrines, so they coincide according to each one of them. The Shafia's doctrine has the most describable image for the wife's disobedience according to its definition. Then comes the Al - Hanbali, we have preferred the shafia's doctrine except in some issues; which are the wrongful imprisonment. Also, Ashora’ fasting, Arafa and the Sunnan prayers that are considered excuses and justifications to the wife unlike the point of view of the scholars’ majority. The disobedience image in all the Iraqi, Syrian and Egyptian laws is the same mostly. This is due to their taking the Hanafia's doctrine. The wife's disobedience has outcomes at the end whether in the Islamic Faqah or the situational law. Since there would be spiritual effects out of abandoning the husband to his wife in bed and hitting her gently and unharmfully. Also, her right would be dropped as far as sleeping when there are multi - wives. Besides, there are financial effects that are represented in dropping off the alimony temporarily. This is applicable to all doctrines except Al - Thahria, and when separation is sentenced. The Iraqi law has pointed out the abandon as a reason of the separation if it continues two or more years, as in article 43 of the identity cards code. Whereas the other Arabic codes has limited this period within 1 year or more. This period would be specified by Al - Aila’a which is 4 months as to what's been indicated in Islamic Sharia’a. Also, the Iraqi law has given the right to the husband to hit his wife as in the sanctions code. Whereas in the Arabic countries, the hitting is not a means to settle the wife down because women reached to high positions.The Arabic laws consider the wife's disobedience a dropping for the expenses after divorce. Also, the Iraqi legislator considers it a reason of separation and it effects the dowry, so it still criticizing as well. The obedience of the wives after their disobedience has conditions to be met in the Islamic Faqah. This is on two types : hidden one; that are done inside the marital house without a judge or by the wife herself based on the husband's way of settling her down. Or it could be an obvious one; that is after the wife's leaving the marital house and through a judge either by the wife herself or by the husband's invitation. The Iraqi and comparative laws do not mention but the last type, which is the obvious disobedience, since that law deals only with explicit and obvious issues.A rumor among barristers and lawyers says that the obedience case is a dead one in the Iraqi legislation. But this says unjustifiable is under view and correction.

حلف شمال الاطلسي وحفظ السلم والامن الدوليين : دراسة قانونية == Nato And Maintain International Peace And Security Legal Study

Author name: عمر عبد الحميد عمر النعيمي
Supervisor name: عامر عبد الفتاح الجومرد
General topic: Law
Specific topic: Public International Law
Degree: Doctorate
Language: Arabic
University location: Mosul
Key words:
  • حلف شمال الاطلسي
  • حفظ السلم والامن الدوليين
First pages:
Abstract: يعد حلف شمال الاطلسي من اهم الاحلاف العسكرية في القرن المنصرم وابرزها، لاسباب عدة منها على سبيل المثال وليس الحصر، دوره في فرض الامن في منطقة ستراتجية مهمة الا وهي شمال الاطلسي، ولانه يضم اكثر دول العالم تقدما تقنيا وتكنولوجيا، فضلا عن ذلك فان لديه ا | NATO is considered one of the most important and international military pacts which had been established doing the last century, and this due to several certain reasons. for example the main target of this organization is to impose security over an important and strategic area. Further more, this organization has many legalistic and military capacities. Hence, after the collapse of Warship pacts and the break up of it involved in security conflicts which means uncovering of eastern front of the pact towards various and serious risks either ethnic or religious and this due to the weakness of the economic structure of the republic and most of then don't applied the concepts of democracy. In addition to that most of these republic have weapon of mass destruction.NATO became an aimless one, as we knew each pact has a specific aim i.e. a specified enemy. especially after the collapse of both warsho pact and Soviet Union, NATO became an aimless organization, so it stroly searched for a certain issue which would be appropriable with its role and fifth expectations for the next period. consequently. for these above mentioned reasons and for other unknown one the organization put a certain basic aim for it which is the expansion towards the east so as to join many measure and bilateral treaties. Expansion here doesn't contain the membership of those states only but it included the military from work which is due to the widening of geographical field of the pact. Therefore this also contained the targets and the tasks of this pact, which is the most important point, NATO has determined the scope of its geographical action in the north Atlantic are in accordance with its charter so as to maintain international peace and security throughout this area. Consequently, after its expansion throughout its specific aims and tasks the area of the Northern Atlantic become as a conventional one of the pact. Further more another extents were determined so as to enable the pact to take effective measures and give attention to its basic issues, which first of them is to face the threatens of the security of its area and the main economic interest. Therefore the pact under various stipulations can intervene even far from the extents of its traditional action. In addition to that, there is a explicit legal contradiction within the situation as a wrole, hence, the pact has been able to play a semi - inter nation role in the concerning its relationship with the UN, as we know that the NATO has adopted all the purpose and the special principles provided in the UN charter and it make them as legal rules which can help it to do its tasks. It is worth mentioning, the charter of the pact don't contain any legal measure which may be used to deal with the oranges of the UN especially, with the security council, its main aim is to maintain international peace and security.Security council should be in formed about any actions that the pact may take in the case of collective defense. Then, the problem here is that the legislator of the pact didn't discuss the relationship between the pact and the security council, this means there is deliberate ambiguity by the pact legislators in order to make the above mention relationship an unclear and observe one, so as to give the pact more freedom to do its military operations. After the expansion of the pact, this operation resulted some effects which nay affair the previous explanation. So these effects didn't explain for with what international organ it was? But the operation was mentioned in Washington and Rome conferences so as to attach the NATO to the UN. Generally speaking, and without determine which is the organ that the pact is connected? and the legal problem which is resulted after the expansion of the pact is the capability of the pact to intervene in although, there is an arrived attack, and this what actually happened in (Yugoslavia) and the security Council decided that there was threatens to international peace and security, but there is no aggression or an armed attack event may be considered an explicit contradiction with what Article 61 of the UN Charter provides Moreover the above mentioned Article is the main base for the pact to do its actions. A/v these justification and another criticism for the expansion operation i.e. the criticisms of pecistimitics, the socialists or the expansion operation made these criticisms the legality of NATO more weakened. As we knew there is no contradiction between the military pacts and the UN charter although that the league has some stipulations. It's worth mentioning, the important topic about the NATO is the nature of its actions. Practically, there was a lawful problem that at the time, of Warsho pact and the Sovit Union, this pact must be a member in the security council. add to that the charter of NATO encourage the operation of armaments but it mentioned it tacitly, and it expressed its expansion its tasks limited with the question of the legality of the pact more and more, from the other hand its wide intervenes and many actions which may make the UN as the legal rule for its actions, the pact sometimes stand against the UN or may compete with it. In spite of what above mentioned NATO has been achieved a kind of stability in its traditional area, actually NATO can face any probable dangers and this is considered as an essential aim that most of the military pacts aim to attain it.

دور الارادة في تحديد الاختصاص القضائي الدولي واثارها : دراسة مقارنة == The Role Of Will In Determining International Judicial Competence Comparative Study

Author name: علياء احمد مبارك الزوبعي
Supervisor name: نواف حازم خالد
General topic: Law
Specific topic: Private International Law
Degree: Master
Language: Arabic
University location: Mosul
Key words:
  • الارادة
  • الاختصاص القضائي الدولي
First pages:
Abstract: يعد الخضوع الارادي احد الضوابط المهمة في فقه القانون الدولي الخاص والتي ينعقد على اساسه اختصاص المحكمة للنظر في النزاع، ويمكن ان يكون الاتفاق على الخضوع لمحكمة معينة صريحا سواء اكان سابقا على قيام النزاع ام لاحقا له، او ضمنيا ويكون بالخضوع المادي لاح | Voluntary submission is one of the self - evident rules in the private international Law. On which depends the competence of the court in order to deal with the conflict. The agreement of submission might be explicit or implicit. It is explicit for certain court before or after the conflict. It is also implicit when it is physical submission to one of the two parties or both of them in front of one of the courts. This submission is of double nature, in this case it will take legal proceedings of law of will because it is a contract. There might be previous agreement about voluntary submission. As for the effects of submission, they concern the law of the judge because they are related to the process. Giving will a role in determining judicial competence has nothing to do with the relation between judicial competence and public order. But it is based on the existence of a general theory of giving up the competence, i.e., the judge has the right to give up his competence within certain conditions whenever these conditions are met the court has the right to give up the conflict and this indicates to the court which will settle the dispute. It is important to add that the Islamic Law and the international conventions acknowledge this right in spite of the differences which exist among them. It is obvious that Brussels convention of 1968 and the Declaration of Brussels of 2001 concerning foreign judgments give the two conflicting parties the right of choosing the court of one of the contracting countries. Mention must be made of Hague convention because it is thoroughly about voluntary submission. Two effects will result out of voluntary submission. The first one is positive which leads to a convention of enlargement of the competence of the court. This means that the court settles the conflict which are not its own competence but they have all the required conditions. The second one is negative because the concerned court will be deprived of its competence. The agreement of voluntary submission concerns the person to whom the right or the debt has been transferred except the contracts of transport because the consignee is absent. It is possible that his submission is to a court which never guarantees the required legal protection. As a result of the development in the field of commercial operations and because of use of modern electronic means of communications, it gives the will the ability of an agreement electronically in order to choose certain court concerned with the conflict. Because of these developments the electronic agreement has the same value of the ordinary written agreement. This submission has an effect on applicable law as a result of the freedom of the countries for the adaptation of conflicts and applying all the rules which are compatible with its legal system. This is due to the fact that the concept of public order is quite different from one country to another and therefore we find a difference in the final settlement of the dispute.

القانون الواجب التطبيق على عقد التامين : دراسة مقارنة == Applicable Law Of Insurance Contract A Comparative Study

Author name: زينة حازم خلف
Supervisor name: كامل عبد الحسين حسن البلداوي
General topic: Law
Specific topic: Commercial Law
Degree: Master
Language: Arabic
University location: Mosul
Key words:
  • القانون الواجب
  • عقد التامين
  • القانون، التطبيق
  • الواجب
First pages:
Abstract: يعد عقد التامين الذي ينظم العلاقة ما بين المؤمن والمؤمن له ضرورة لتحقيق الامان والطمانينة لمصالح الافراد والجماعات المشتركين فيه ضد ما يحويه المستقبل لهم من اخطار يعجز الفرد بمفرده عن تحملها، كما يعد في المجتمع البداية الحقيقية للمستقبل الافضل لانه يشمل | Insurance contract which organized the relationship between the assuror and assured has a necessity to achieve safety and trust for individuals and groups' interest who participated in it against to what future hidden from risks that individual cant not bear to face it alone. As it consider in society the true starting for best life in human being. It is including an addition to the secure of man' life also the safety on his money properties and his life resources all with his mental and educational identity.Insurance contract in the frame of special international law considered a contract of important contract which needed to clarify in order to build legal system that practice on it. But if the contract itself produced a difficult, there will be no way to search its content but it will be just through searching in its insurance contract root age that distinguished it on what is similar with other contracts which specially reflected on the law that ruled it.So if we enabled to summaries limited indicators to the importance of insurance contract. This will simplify us showing legal adoptive as a preface to search the most distinguished theories and legal rules which are shaped the international law juries - consults (legal experts) and national organization like the Roma's convention for the year 1980 and young and Enfris rules concerned with mutual marines looses. In addition to legislations and different laws.But on the light of relations' information for the search which occupied the rules of necessary application of a distinguish place and mixed with rules that left for freedom of the parts and their desires. So it must be shade a light on these rules and norms as regarded, we added another dimensions for the problem of conflict of law in the concern of special national relations. The rules of necessary application are the most rules which to proceed with the nature of insurance contract that gave constant saving stability (necessary stability) and affirmed insurance for those whose relations will rule by a known law in advance.And lead to solution justice and established balance in the relation that the equality may occupied between its pats. Where these rules usually build on the base of mental relation which linked its content and aims with space of application. And distinguished it on the rules of single approach in attribution (single side) that characterized insurance contracts which organized according to the rules ( that applied) within Loyid's in international organization.In addition to that, the rules of necessary application were and still in respectable place by international organizations that handled this subject in place of search if it was to the Roma convention or for European direction. Cause it considered from order rules which the nations legislations aimed to achieve certain goals, represented in insurance contract with a protection the week partner (assure) and protected economical basis for these countries.If the law of necessary application on insurance contract being according to the special supporting limitations to protect the week part with economical and social basis for different countries which are contracted with this contract. So it is necessary to this law to not limit on the subject of contract, that expanding to all its elements except to what is related with insurer qualification which is always being on the shape of insurance company, insurer, and what is related with the shape of contract that represented by (insurance document). In addition to the claims of insurance contract which were juristic difficulties to what is related to the law that ruled it. So the Iraqi insurance law of the number (10) for the year 2005 has a special role in the field of rules businesses of necessary application on insurance contract which in its part reflected clearly on the traditional supporting rules (rule of willing law) which is represented in the article (1/25) of the Iraqi civil law

النظام القانوني لوكالة العقود التجارية : دراسة مقارنة == The Legal System Of Commercial Contracts Agency A Comparative Study

Author name: اسراء صلاح محمد سعيد الطائي
Supervisor name: هالة مقداد احمد الجليلي
General topic: Law
Specific topic: Commercial Law
Degree: Master
Language: Arabic
University location: Mosul
First pages:
Abstract: وكالة العقود هي احدى صور الوكالة التجارية القائمة على فكرة النيابة الكاملة في التعاقد. فهي بمضمونها عقد يلتزم بموجبه شخص يسمى الوكيل بان يتولى على وجه الاستمرار، وفي منطقة نشاط معينة الترويج والتفاوض وابرام الصفقات باسم شخص اخر يدعى الموكل ولحسابه مقابل ا | Contracts agency is considered to be one the most commercial agencies that draw upon the idea of the complete proxy in contracting process. It is inclusively a contract that assumes an individual to undertake currently, in a certain active location, to negotiate and dealing. This can be fulfilled by the name and for the account of another constituent individual against a wage payable to the agent. The current study delineated that the contract has a property of being prominent rather than other formulas and commercial mediations. In order to fulfill the requirements of the any contract, there should be provided by parties of the contact (agent and procurator) and other individuals who sign the contract for them. The agent himself seeks individually to form this element, whichever advertisement, negotiating and ensuring. It should provide the prerequisite requirements (satisfaction, location and reason) for the integrity of the contract items to be validated in the rightful parties. Before the practice of the agent to the activities of implementing the contract agency inside the required country, he should make the procedures of the commercial record registration. Thus, it is prohibited to practice the agenda of commercial agency, only to the names recorded in the commercial record registration. These have been provided by the commercial agency lawful items. Commercial agency has properties may be associated with other contracts as a party - binding contract depends on negotiating among parties. Additionally, some properties that may be individualized tan others. The commercial agent characterized by individuality that he is free of managing all commercial activities. On the basis of signing the contract between the two parties, rights and commitments may be established. Many relations have emerged almost among the parties of the contract or the agent and the other individuals. If any party breaches the agency, there have been commitments about this type of liability.As for any contract, there must be validated. Contract agency provided the general reasons to validate the agency. Additionally, the lawmaker provided the individual reasons that the contract agency may have been validated. This can be seen in an individual will for one party of the contract and the idea of cooperative right that the contract thought was based on and justified the private system for the accomplishment. It is dedicated that the other party may be compensated as result to the violation of one item in contract agency on condition of uncompetitive procedure of the incompletion the contract. What is the conclusion of the judging condition and the degree of commitment to the parties of the contract after the validation?

تصرف المستاجر بحقوقه الناشئة عن عقد الايجار : دراسة مقارنة == The Tenant's Disposition Of His Rights Enuing Form Leas Contract Comparative Study

Author name: ابراهيم عنتر فتحي الحياني
Supervisor name: ضحى محمد سعيد النعمان
General topic: Law
Specific topic: Civil Law
Degree: Master
Language: Arabic
University location: Mosul
Key words:
  • الحقوق
  • التصرف
  • الايجار
First pages:
Abstract: ان تصرف المستاجر بحقوقه الناشئة عن عقد الايجار يعني امكانية قيام المستاجر بنقل حقوقه والتزاماته الناشئة عن عقد الايجار الى الغير وهو ما يسمى بالتنازل عن الايجار، وهذا التنازل قد يكون بمقابل مبلغ من النقود فنكون هنا بصدد بيع لحق الايجار وقد يكون دون مقابل | The tenant's disposition of the right ensuing from lease contract means the tenant ability to transfer rights and obligations of the lease contract to the other, which is called lease cession. Such cession could be for an amount of money, in case the selling of lease rights, and could be for nothing to achieve other aims, in case the endowment of lease right. Also, there is a possibility of tenant's right to use the leased to be delayed for the benefit of someone else, and this is called hidden lease. In this case, the tenant is not moving the rights ensuing from the original lease contract to the hidden tenant, but there will be obligations for the original tenant to enable the hidden tenant to get the benefit of the lease right. The tenant will be able to house or to hose the others in the ceased. Knowing the limits of the tenant disposition of the right ensuing from lease contract requires at the beginning to define the tenant right. This has been a controversial issue among the jurists, as some regard the tenant right as a real one, while others regard it as a personal one. Some of the jurists stated that tenant right is a personal one enjoying some of real right characters. This controversial issue is dealt with in chapter one. The limits of tenant authority to use the rights ensuing from tenant lease differ whether the lease is subject to Civil Law items or Lease Law items. As for Civil Law, the tenant's disposition of the rights, ensuing from lease contract is allowed regardless of the disposition form. This is the general principle in the civil laws under comparison. But the tenant is not allowed to dispose the rights, according to Civil Law, if this is against the agreement between the landlord and the tenant sating that the last is not allowed to use the rights ensuing from lease contract. This is called the prohibitive condition; but if the tenant hired a property and established a factory or a shop and wanted to sell the property, it is allowed to cancel the prohibitive condition, in case this is not harmful for the lease and the buyer presented enough guarantees. The general rule in the lease laws states that the tenant is not unable to dispose the rights ensuing from lease contract unless obtaining the written approval of the landowner. However, there are some conditions in which the tenant is allowed to dispose rights ensuing from lease contract without obtaining the written approval of the landowner. This issue is dealt with in chapter two. As tenant authority limits in using rights ensuing from lease contract in Civil Law are different from those in Lease Laws regarding moving from permission as a general rule in Civil Laws to prohibition as a general rule in Lease Laws as a general rule, this difference has lead to impacts resulting from tenant's use in both kinds of rules. In addition, impacts ensuing from tenant contracting, receding lease and hidden lease are illustrated in chapter three. The study is summed up with a conclusion of the main results and suggestions.

اجراءات الاثبات المدني : دراسة مقارنة == Civil Proofs Affirmation Procedures

Author name: وائل مؤيد جلال الدين الجليلي
Supervisor name: عباس زبون عبيد العبودي
General topic: Law
Specific topic: The Law of Evidence
Degree: Master
Language: Arabic
University location: Mosul
Key words:
  • الاثبات المدني
First pages:
Abstract: تعد اجراءات الاثبات قواعد شكلية، تحدد ما يتبع من وسائل في تقديم طرق الاثبات يجب على الخصوم القيام بها، وهذه الاجراءات ترتبط بالاثبات القضائي المدني الذي له اهمية بالغة في التاكيد على وجود الحقوق وصحتها، ولا تكاد تخلو اية دعوى مدنية من وجوب وجود الاثبات | The proof registration is a one of the routine procedures. It specifies the means that both disputed parties have top follow. These procedures are linked with the civil judicial proofing system that has a great value in assuring people's rights and its legality. There is no civil complain without the proof system being affirmed in it and its procedures as well. The legislator aims to achieve justice, respect to the defense rights and facilitates the proving process. That's due to the fact that there is no siting procedures are being shown in it that the disputed parties and judges have to commit to. The disputed parties can not impose procedures of other proving procedures that the law has not mentioned.Therefore, the proof system has a great value to both disputed parties because they mostly lose their cases. This is due to their not following the right ways of law. The present paper discovers the ambiguities the these procedures has and that belong to the proofing system in the law by providing evidence to the court of law and make the judges committed to these evidence though it is routine. These procedures have to be before the court of law and to be part of the civil complain case and that the law is based on it directly.These procedures are comprehensive and general. This paper has tackled some of these proofing procedures that directly coincide with the case that need to be proved. It includes the written evidence proving in experience and checking. Also, the indirect proof system that doesn’t coincide with the case needed to be proved and includes the evidence of gestures and confessions and questioning and the oath. Then, the court of law authority duration has been specified in the terms of the procedures that govern the evidence and proofs whether it is direct or indirect one.

النظام القانوني للممثل التجاري : دراسة مقارنة == The Legal System For The Commercial Representative A Comparative Study

Author name: صدام سعد الله محمد حميد البياتي
Supervisor name: نسيبة ابراهيم حمو الحمداني
General topic: Law
Specific topic: Commercial Law
Degree: Doctorate
Language: Arabic
University location: Mosul
First pages:
Abstract: بالرغم من الاهمية الكبرى للممثل التجاري في تنشيط حركة التجارة على الصعيدين الداخلي والخارجي بوصفه من اهم الوكلاء التجاريين في وقتنا الحاضر فضلا عن وكيل العقود. ومع ذلك فان الممثل لم يحظ في العراق بتنظيم قانوني منذ عقد الثمانينات، بل لم تلق الوكالة التجاري | In spite of the great importance of the commercial representation on the interior and exterior levels as an agent of contracts he has not been given the required legal system in Iraq since 1980s. Even the commercial mandate has not the aim of an objective legal system neither in the Iraqi law of commerce nor in special law passed for it.Consequently, this will lead to legislative gap in this concern and at the same time it is a good impulse for us to study not the commercial mandate with all its categories as commercial representation, contract agency and commission mandate, for fear that our study should be highty descriptive but our study concentrates on commercial representative because this subject has not been treated yet at least in Iraq. Therefore, the present study is divided into four chapters. The first one deals with the commercial agent, his definition and the nature of his work from legal point of view and distinguishing him from his counterparts because of the lack of an agreed definition of representation mandate we conclude a definition of the representative agent as an in dependant and professional commercial agent representing the interests of one merchant or more and he concludes contracts and attracts the clients. He does these functions for the benefit of his mandator and for his account in specified region. He has also his office and he chooses his representative and he pays all their commission and wages. We also reach a conclusion that the commercial representative is an agent of special type and he enjoys certain characteristics distinguishing him from all types of commercial agents. As for the second chapter it analyses the contract of commercial representation. We do not go through the bases of the commercial representation but we point out the particularity characterizing the commercial agent in forming the contract. The characteristics of this contract have also been explained. We concentrate on the fact that it is a contract based on complete representation and on common interest for two parties besides the personal consideration. It is important to add that the profession of the commercial representative has certain objective conditions. Among these conditions we mention his independence and professionality. Moreover, the formal conditions have been embodied by the registration in special register known as the register of commercial agents. The third chapter tackles the legal status of the commercial agent. It throws light on his rights which are reflected by fulfilling commercial acts by his name and for his own account. He has also the right to represent new mandators without taking any permission form his original mandatory and he has also the right to be represented by another person. He has the right to oblige his mandatory to compensate him if the looses his agents. This chapter studies all the obligations imposed on the commercial representative, from these obligations we mention that he has no right to compete his mandatory during the time of his contract. He has also the obligation of excuting all the transactions related to the conditions of guaranties and the obligation of the service after sale. The fourth chapter treats the guaranties which can be a good help for the commercial representative in order to obtain all it is due to his mandatory. From these guaranties we mention the right of solidarity and his privilege. The contract cannot be eternal and his mission ends whenever the contract comes to an end.As far as the contract of commercial representation is based on mutual interest is has been taken into consideration by some comparative legislation. This system becomes more obvious through the restrictions imposed by these legislations on the will of the mandatory and his commercial representative in ending the contract based on mutual interest. The more the clients increased the more profit the mandatory gains and the commissions of the representative will increase.Out of the present study, we try to show the particularity of the commercial representative which can distinguish him from his counterparts. This will help reach to legal system for the commercial representative suitable for his particularity

بلاغة التقديم والتاخير في الحديث النبوي الشريف : رياض الصالحين انموذجا == Eloquence of Inversion In The Prophetic Traditions Reyadh Assalihin As A Model

Author name: عباس ابراهيم علي
Supervisor name: هناء محمود شهاب احمد الحمو
Specific topic: Literature
Degree: Master
Language: Arabic
University location: Mosul
First pages:
Abstract: ان هذا البحث التحليلي في اسلوب التقديم والتاخير ما هو الا محاولة للكشف عن باغة هذا الاسلوب في الحديث النبوي الشريف، ومنهجنا يقوم على تحليل التركيب بلاغيا، ونحويا بالدرجة الاولى، ولا يخلو من التحليل الصرفي، والصوتي في الوقت نفسه.واقتضت المنهجية تقسيم ال | This research that dealt with the style of inversion is not but an attempt to uncover the rhetoric of this style in the prophetic traditions. Our approach is based on analyzing the structure rhetorically and grammatically in particular with inflectional

دراسة تاثير اعماق ومواقع الشقوق على الخصائص الاهتزازية للاعمدة الدوارة في محطة بيجي الحرارية == STUDY THE EFFECT OF DEPTH AND POSITIONS OF CRACKS ON THE VIBRATIONAL CHARACTERISTIC OF ROTATING SHAFTS AT BAIJI THERMAL POWER STATION

Author name: محمد نجيب عبد الله الراوي
Supervisor name: صباح محمد جميل ملا علي
Degree: Master
Language: Arabic
University location: Mosul
First pages:
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