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تقويم الابلاغ المالي للمصارف العراقية من منظور مبادئ لجنة بازل للحوكمة == Evaluation of Financial Reporting of Iraqi Banks from the Perspective of Basel’s Committee Principles for Corporate Governance

Author name: استقلال جمعة وجر الساعدي
Supervisor name: عماد صبيح فرج الصفار
Specific topic: Accounting
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:

ادارة الذات وبيئة العمل السعيدة وتاثيرهما في الانتماء الجامعي : دراسة ميدانية في كليات الجامعة المستنصرية == Self - management and happy work environment and their impact on university belongingness A Field Research in Some of Colleges of Mustansiriyah University

Author name: اريج سعد حسن ابو نايلة
Supervisor name: سماح مؤيد محمود المولى
Specific topic: Business Administration
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:

استعمال لوحات السيطرة الحصينة متعددة المتغيرات في السيطرة النوعية على الانتاج مع تطبيق عملي == Using the multivariate Robust control charts for Quality control in production - with application

Author name: اريج ابراهيم توفيـق
Supervisor name: حمزة اسماعيل شاهين
Specific topic: Statistics
Degree: Master
Language: Arabic
University location: Baghdad
First pages:

مقارنة بعض المقدرات الحصينة لمعلمتي الموقع والقياس للتوزيع الطبيعي متعدد المتغيرات مع تطبيق عملي == Comparison of Some Robust Estimators for Location and Scale of Multivariate Normal Distribution with Practical Application

Author name: احمــد عباس مصــلح
Supervisor name: حمزة اسماعيل شاهين
Specific topic: Statistics
Degree: Master
Language: Arabic
University location: Baghdad
First pages:

تحليل استدامة الدين العام في ظل تقلب الايرادات النفطية في العراق للمدة (2005 - 2015) == Analysis of the sustainability of the public debt in light of the fluctuation in oil revenues in Iraq for the period (2005 - 2015

Author name: احمد حامد جمعة هذال
Supervisor name: ميثم العيبي اسماعيل
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Baghdad
First pages:

تقييـم الادوات الماليــة الاسلاميــة في اطار العائـد والمخاطـرة : دراســة تطبيقيــة == Valuation of the Islamic Financial Instruments Within Framework of Risk and Return An Applied Study

Author name: احمد جواد حسن الدهلكي
Supervisor name: حيدر نعمة الفريجي
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:

التنبؤ بالاثر الايكولوجي على معادلة الاستهلاك المستدام في العراق لغاية 2025 == Forecasting The Ecological Impact on The Equation of Sustainable Consumption on Iraq Until 2025

Author name: احمد اياد ابراهيم
Supervisor name: عبد الكريم عبد الله المشهداني
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:

تطوير الرقابة الداخلية من خلال التكامل ما بين قواعد الحوكمة واطار ادارة المخاطر في الوحدات الاقتصادية : دراسة تطبيقية == Developing Internal Control through Integration Between the Rules of Governance and Risk Management Framework in Economic units An Empirical Study

Author name: ارسلان ابراهيم عبد الكريم الافندي
Supervisor name: شاكر عبد الكريم البلداوي | وحيد محمود رم
Specific topic: Accounting
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:

اســتخدام اساليب التحليل الاستراتيجي في تشخيص معوقات استثمار اموال الوقف الشيعي

Author name: احسان جاسم عليوي الزبيدي
Supervisor name: كاظم احمد جواد
Specific topic: Strategic Planning
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:

تقييم السياسة الاقراضية وتاثيرها في الاداء المصرفي : دراسة مقارنة بين مصرفي سومر والموصل == Evaluation of credit policy and its impact on banking performance A comparative study between the banker Sumer and Mosul

Author name: اثير مطر مذري
Supervisor name: احمد جواد حسن
Specific topic: Banking & Finance Science
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:

تعديل قيم الموجودات على وفق المعايير الدولية وانعكاسـه على مؤشرات الاداء لعينة من المصارف التجارية العراقية == Adjustment of Assets Values in Accordance with the International Standards and its Reflection on the Performance Indictors for a Sample of Iraq Trade Banks

Author name: زينب صبحي عباس الخزرجي
Supervisor name: عماد صبيح فرج الصفار
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: في ضوء تبني معظم دول العالم انشطة وممارسات اقتصادية اساسها العولمة، ظهرت الحاجة الى الاعتماد بدرجة كبيرة على معايير المحاسبة الدولية. وفي ظل هذه العوامل والمتغيرات يهدف هذا البحث الى اظهار صوره كمية (رقمية) لمقدار ما يمكن ان يطرا من تغيرات في قيم بعض من الموجودات التي امكن تحديد قيمة لها على وفق معايير المحاسبة الدولية ، مع بيان انعكاس تلك التغيرات على مؤشرات الاداء التي تشتق قيمها من القيم المنسوبة الى تلك الموجودات، كذلك بحث مديات رفع مستوى مهنة المحاسبة داخل البلد وبما يناظر او يكافئ المستوى الدولي، وجاءت اهمية البحث من كونه يتناول معرفه التطورات الحاصلة في معايير المحاسبة وكيف يتم توجيهها نحو خدمة الوحده الاقتصادية والجهات الخارجية من اجل قياس افضل لكافه الاحداث والمعاملات الناجمة عن العمليات الاقتصادية فضلا عن التغيرات التي تحصل في قيمة الموجودات اذا ما تم تعديلها وقياسها على وفق تلك المعايير وانعكاس ذلك على مؤشرات الاداء المعتمدة عليها، وقد اتبع البحث المنهج الوصفي (التحليلي) في عملية المقارنة بين المؤشرات المالية المعدة من قبل المصارف عينة البحث على وفق نظام المحاسبة التقليدي والمؤشرات المالية المعدة على وفق النظام المحاسبي الدولي لابراز اهم الفروقات الحاصلة على تلك المؤشرات، وتوصل البحث لعدة استنتاجات منها ان التحول الى تطبيق معايير المحاسبة الدولية بات امرا واقعا سيما بعد اصدار البنك المركزي العراقي تعليمات بالعدد 12/9 بتاريخ 4/1/2016 والتي تقتضي بهذا التحول، كذلك تبين من خلال تحليل مؤشرات اداء المصارف عينة البحث بعد تعديل قيم استثماراتها بالاوراق المالية وموجوداتها الثابتة من العقارات على وفق القيمة العادلة في ضوء المعايير الدولية، ان هذا التعديل بشكل عام ذو تاثير نسبي صغير. تعتقد الباحثة ان ذلك يعد مؤشرا على ضعف كفاءة استغلال هذه الموجودات بما يناظر قيمتها العادلة. اوصت الباحثة ومع ترسيخ القياس على وفق المعايير الدولية بدراسة تاثير هذه التغيرات بالقياس في مؤشرات الاداء ضمن نطاق اوسع من عناصر القوائم المالية من قبيل الموجودات غير الملموسة واختبارات التاكل، كذلك ضرورة اتخاذ ادارات المصارف عينة البحث قرارات تحسن من استغلال الموجودات بما يعزز من تحقيق صافي ربح تشغيلي يغطي كلفة الاستثمار من هذه الموجودات ويحقق قيمة اقتصادية مضافة موجبة توفر فائضا مرضيا لاصحاب الحقوق. | The urgent need appeared to be depended largely on standards of international accountancy owing to adopting most of states globalization - based activities and economic practices. Under these conditions , the current research aims at bringing out numeric picture of what happened of changes on values of some assets that could be specified according to the international accountancy standards, with showing the reflection of these changes on indications of performance its values derived from the values affiliated to these changes . The current study aims at raising level of accountancy inside the country ,the importance of research lies in knowing the developments happened in scales of accountancy and how to direct them toward serving the economy Unit and other directions for measuring all events and transactions ensued from the economic processes , as well as changes occurred in values of assets if only being measured and amended according to the standards. The current research has followed up descriptive , analysis method in process of comparison among the financial indications prepared by the banks based on the traditional accountancy system and financial indications prepared according to the international accountancy system for bringing out the differences of these indications. The research has included most important conclusions, including , the conveyance into applying international accountancy standards , especially after having the central bank of Iraq issue instructions No. 12/9 on 14/1/2016 , regarding the transferring into the international standards . It also indicates, via analyzing indications of performance of banks, sample of the research after amending its investment values with the securities and its consistent assets in respect to real estates. This amendment is of relative effect. The researcher thinks that this amendment has been considered as an indicator of the weak efficiency of exploiting these assets. The researcher has recommended to boost the measurement according to the international standards by studying the effect of these changes on indications of performance within huge domain of financial elements; besides, it is necessary to take banks managements as a sample for the research, select decisions that improve the exploitation of assets. This actually leads to bolster to achieve operation profit that covers the cost of investment from these assets and to fulfill added positive economic value that provides willing surplus

دور الدولة في الاقتصاد الاسلامي في ضوء المصلحة

Author name: ايوب محمد جاسم محمد
Supervisor name: صبحي فندي خضر الكبيسي
Specific topic: Islamic Economy
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: اما بعد.. فهذا بحث موسوم بـ " دور الدولة في الاقتصاد الاسلامي في ضوء المصلحة " تناول مدى فاعلية الدولة وحجم تدخلها في العملية الاقتصادية من خلال المنظور الشرعي الاسلامي ، وارتباط ذلك بالمصلحة كمصدر من مصادر الشريعة الغراء التي يصار اليها حين فقد الدليل من المصادر الرئيسة.ان المصلحة في شريعة الاسلام مضبوطة بضوابط تجعلها لا تخرج عن اصول الشريعة وثوابتها ، وهي تعمل في دائرة المعاملات التي ترك الشارع لها مجالا واسعا يمكنها من مواكبة وملائمة التغييرات الحاصلة مع تطور المجتمعات والامم وهي بذلك تختلف تماما عن المصلحة في المنظور الانساني البحت والمنقطع عن وحي السماء وهذا ما عالجه الفصل الاول في هذا البحث .وتطرق الفصل الثاني الى معنى الدولة في الشريعة الاسلامية ، اهمية قيامهواوظائفها المختلفة ؛ ومنها وظيفتها الاقتصادية وارتباط ذلك بالمصلحة التي تناط بها تصرفات الدولة ؛ وتباين ذلك مع تصرفات الدول الاخرى التي تتبنى النظام الاشتراكي او الراسمالي.اما الفصل الثالث فقد سلط الضوء على بعض المسائل الاقتصادية المتعلقة بالمالية العامة والملكية العامة والخاصة وبعض مؤسسات الدولة الاقتصادية وبين مدى تاثير رؤية المصلحة في ايجاد او تطوير او تكييف هذه المسائل الاقتصادية بما يحقق المصلحة العامة . ان ظلال الشريعة الغراء قد افضى بسماته المباركة على جميع انظمة الاسلام ومنها النظام الاقتصادي ، ومن بين تلك السمات المباركة ؛ الربانية ، لذا حوى النظام الاقتصادي جميع اسس وقواعد النظام الاقتصادي الامثل والناجح في كل زمان ومكان ، كما ان تصرفات الدولة المناطة بتحقيق المصالح الشرعية الصحيحة في الجانب الاقتصادي وغيره دليل على سمة الواقعية والتجدد الذاتي الذي تميزت به دولة الاسلام بما يجعلها دوما اهلا للحداثة والتطور والازدهار. لقد ارتبط الجانب الاخلاقي ارتباطا وثيقا بالتصرفات الانسانية المختلفة عبر الازمنة المتعاقبة وفي مختلف الحضارات والامم ، ويظهر دوره في التعاملات الاقتصادية بين البشر قديما وحديثا ، ولكنه متفاوت في التاثير والحضور لاختلاف ثقافات الامم وعقائدها.ان وجود المراقبة الذاتية في شريعة الاسلام منح النظام الاخلاقي قوة اكثر في التاثير على التعاملات الانسانية المختلفة ومنها التعاملات الاقتصادية ، التي تؤتي ثمارها المباركة في المجتمع الاسلامي النظيف بشكل واضح وكبير.ان للدولة في شريعة الاسلام دور بارز وفعال في مختلف الجوانب ومنها الجانب الاقتصادي الذي يجب على الدولة ان تراعيه وتمنحه الكثير من المراقبة والاهتمام حال جريان العملية الاقتصادية وفق الاصول الصحيحة والطبيعية ؛ وبعكسه فان الدولة تبادر الى التدخل السريع والفعال وبالوسائل المناسبة لتصحيح مسار العملية الاقتصادية حال انحرافها او توقفها او في حالات التحولات الاقتصادية الكبيرة والخطيرة .ان الجانب الاقتصادي يشغل حيزا كبيرا في حياة الافراد والجماعات والدول وهو من الخطورة بمكان يجعله من اولويات التفكير الانساني كونه وسيلة للوجود والاستمرار والازدهار، وان العالم اليوم يحيا فوضى عارمة ويتخبط في ظل انظمته الوضعية المختلفة ومنها النظام الاقتصادي الذي هوت بعض اشكاله وتكاد الاخرى ان تلحق بها ، وعليه يجب ابراز محاسن النظام الاقتصادي الاسلامي ونشر ثقافته التي خفت نورها في ربوع الدول الاسلامية نفسها ، عسى ان تكون هذه الرسالة احدى المحاولات الساعية لنشر الوعي الاقتصادي الاسلامي . | Paris be to his almighty, Allah and peace and blessing of Allah be upon prophet Mohammed and his relative and followers. Chapter one of this thesis deals with the effecting of the state and its interference in the economy process on the light of Islamic law and its relation with the public interest as one of the Mohammedian laws which can be applied in case of absence of evidence from the main sources. The interest in Islam is governed by certain law and principles, It is applicable in the wide limitations decided by the legislator so it can be applied and depended upon despite all changes resulted by the development of societies and nations, thus it defers from the mere human interest which is far from the heaven inspiration. Chapter two concentrated on the meaning of the state in the Islamic law, its importance, and its functions; especially the economic functions and its relation with the interests applied by the state and how it defers with the application of socialist or capitalist regimes. Chapter three is focused on some economic problems that have relation with the public finance, public and private properties and the state economy organizations. It also shows the effects of the views of the interest on create, develop or adopt these economic problems to achieve the public interests. Good features of the glorious Mohammedian law are reflected on all Islamic systems, especially is the economic one. Islam economic system, thus is considered the ideal and perfect one every where and time. Action taken by the state to apply the right legislative interests on the economy field are considered a good proof for the reality and self - renovation features of the Islamic state, so it is a subject of the ever lasting renovation, development and prosperity. The moral side had linked firmly with the deferent human behaviors in all consequent times and in deferent civilizations and peoples. The role of moral side is obviously appear in the economic dealings among people in the past and present times, but it influence and presence are not the same according to the peoples cultures and believes. The existence of self - supervision in the Mohammedian law strengthened the effect of the moral order on the deferent human dealings; mainly the economic ones whose auspicious fruits are very obvious in the clean Islamic society. The state in the Islamic law has always an effective and outstanding in deferent aspects, especially the economic one should be taken into the state consideration and be controlled in the application of the economy process according to the correct and natural roots, otherwise the state should take an initiation of the prompt and effective interference in the suitable means to correct the economic process in case of its deviation or stop as well as in case of big and risky economic changes. The economy side occupies a great location in the life of individuals, groups and states; this is very important and has priority in the human thinking as it is a means for existence, continuous and prosperity. Nowadays, world lives in great chaos and applies deferent regimes, one of which is the economic regimes which is mostly collapsed. Finally, I hope to this thesis to be a trail to spread the knowledge of the Islamic economy.

الفكر الاقتصادي لابي الاعلى المودودي : دراسة تحليلية == The economical thinking for Abe Al - a'ala Al - moudoode ((Analytical studying))

Author name: فردوس هاشم عبد المشهداني
Supervisor name: تقي عبد سالم العاني
Specific topic: Islamic Economy
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: Abd a'ala al moudoode is consider unique ideal for the world and for the Islamic diligent herald , his thoughts and options considered in economical side economical theory in my opinions and it's characterized by ripeness and clearnessThe first base al ketab and al sunna , then the work of companions then the history and the experiments of the old and the new nations .For his economical opinions was affected by the return of the confidence of young Muslim in competence f Islamic economical system in solving the coeval economic problems after their minds was a hostage of eastern and western system.The Thesis contains from the introduction in order to pave on the life of Al - moudoode and his curriculum vita and contains also from three chapters : The first chapter takes the moudoode's opinions in ownership topic in general and his opinions in ownership and his opinions in growing and the comparison of his opinions in ownership with other positivism system.The second chapter talked about the opinions of general finance resources and money like (almsgiving , usury and general finance with other positivism system.The third chapter deals with other economic opinions of Al - moudoode like his opinions in economic problem and his opinions of birth control and it's economical affectedness and his opinions in economic morally side.Finally, that was a serious try to show the economical side in Al - imam Al - moudoode thinking.

الرقابة على السوق الاسلامية : دراسة مقارنة

Author name: ياس خضير عباس
Supervisor name: صلاح نعمان العاني | سليمان خلف الحميد
Specific topic: Islamic Economy
Degree: Master
Language: Arabic
University location: Baghdad
First pages:

الجوانب الاقتصادية والمالية في سنن ابي داود في كتاب الزكاة == Economic and financial aspects in sunan abi dawud in the Book of Zakat

Author name: نهى عبد الرحمن عدنان مجيد امين الطائي
Supervisor name: احمد ياسين عبد | محمد دفيش محمود الجميلي
Specific topic: Islamic Economy
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: الحمد لله رب العالمين، والصلاة والسلام على المبعوث رحمة للعالمين نبينا محمد وعلى اله وصحبه ومن تبعه باحسان الى يوم الدين وبعد : نظرا لاهمية الاقتصاد والمال في حياة الانسان والشعوب وتاثيرها فيما يعاني العالم من ارزاء فان اهميتها تظهر واضحة جلية منذ ظهوره.فقد اعتنى الاسلام بالجانب الروحي اضافة الى عنايته بالجانب المادي جنبا الى جنب.فالقران الكريم المصدر الاول للتشريع في الاسلام وضع القواعد والاحكام والانظمة الكلية التي تنظم الحياة البشرية، ثم اردفها الله عز وجل بالسنة النبوية المصدر الثاني للتشريع التي فسرت ووضحت ما في القران من احكام وقواعد كلية وانظمة ومن هذه الانظمة التي ذكرها القران وبينتها السنة نظام فريد من نوعه لم يسبق اليه تشريع سماوي ولا تنظيم وضعي انه نظام الزكاة المالي الاقتصادي الاسلامي.ان الباحث في كتب السنة النبوية يجد انهزااخرة بالاحاديث الحاوية لاحكام الاقتصاد والمال والمعالجة لجميع المشكلات الاقتصادية، ومن تلك الكتب كتاب سنن ابي داود الذي حوى في طياته تلك الاحاديث ومنها احاديث كتاب الزكاة، فارتايت ان ابين من خلال هذه الاحاديث الجوانب الاقتصادية والمالية للزكاة.فالعالم اليوم يعاني من مشكلات اقتصادية ومالية اوقعته في مصائب لا حصر لها من الفقر، والبطالة، والمديونية، وغيرها بسبب التخبط في وضع القوانين والتشريعات والانظمة الاقتصادية، غافلين عن نظام الزكاة الذي لو طبق بشكله الصحيح لتم القضاء على كبرى المشكلات الاقتصادية والازمات المالية.ومن هنا تكمن فرضية البحث على بيان عمق ارتباط الجانب الروحي بالنشاطات والجوانب الاقتصادية الاسلامية اذ لا يمكن باي حال من الاحوال الفصل بين الروح (العبادة) والمادة (الاقتصاد) وهذه هي السمة التي ميزت نظام الزكاة الاسلامي عن باقي الانظمة الوضعية.وتبرز فكرة الرسالة من هذه الفرضية على ان نظام الزكاة نظام تعبدي عقدي من جهة، ومن جهة اخرى نظام اقتصادي مالي.وهذا التكامل بين الجانبين تحاول جهات كثيرة من اعداء الاسلام طمسه، واخفاءه، وتغييبه، حتى لا يستطيع العالم ان يعلم ما في نظام الزكاة الاسلامي من جوانب ونواحي اقتصادية ومالية تحل اعظم الازمات في انظمتهم الوضعية.فاهمية الزكاة الاقتصادية تزداد كلما ازدادت اهمية الاقتصاد والمال نفسه في الحياة، وخاصة في وقتنا الحاضر الذي يعيش فيه عالمنا في ظل التكتلات الاقتصادية الدولية والازمات المالية - المديونية - ولهذا اصبحت الدول الغربية توظف سياساتها الخارجية وعلاقاتها الدولية لخدمة الاقتصاد وليس الاقتصاد في خدمة السياسة.لذا فالتزام المسلمين باداء الزكاة ليس الغاية منه دفع المال للمحتاج في كل سنة كما يظن الكثير من الناس بل الغاية اكبر من ذلك وهي ان للزكاة جوانب اقتصادية كبيرة اهمها انشاء مجتمع اسلامي ذي اقتصاد قوي، ومستقل يحفظ للامة الاسلامية كيانهوااستقرارها.اما اذا لم يلتزم المسلمون بالنظام الاقتصادي الاسلامي وتوجيهاته الدينية والاخلاقية، فسوف يجبرون على قبول تغيرات غير سليمة في انظمتهم الاساسية وذلك نتيجة لاتباع مناهج اقتصادية مفروضة عليهم من الخارج تسعى نحو القضاء على المنهج الاقتصادي المستقل للاسلام.اما المنهج الذي اتبعه الباحث في رسالته، هو ايراد احاديث ابي داود التي وردت في كتاب الزكاة في المتن والتي تشير الى الجوانب الاقتصادية والمالية، ثم ايراد ما يدل على رقم الحديث والصفحة في الهامش وتخريج الحديث من كتب التخريج المعتمدة.وان ورد الحديث في الصحيحين او في احدهما فلا اخرج الحديث لاجماع الامة على صحتهما.ولم اغفل عن الموازنة بين اراء الفقهاء لاسيما المذاهب الاربعة في بعض المسائل.كما قمت باستخدام بعض الرسوم البيانية والجداول وسوق الامثلة التوضيحية لبيان الجوانب الاقتصادية والمالية للزكاة.فضلا عن ذلك وضحت اهم الانشطة والمسائل الاقتصادية التي تهم مجتمعنا الاسلامي في الوقت الحاضر لما يتعرض له من احقاد الدول الراسمالية المستعمرة ومن هذه الانشطة التنمية، والانتاج، والاستثمار، والاستهلاك، وعدالة التوزيع، وبينت دور الزكاة فيها.اما اهم الصعوبات التي واجهتني في البحث فتمثلت بتشعب الموضوع لانه يستمد من كتب الحديث، والفقه، والاقتصاد والمال، وهذه الكتب تحتاج الى دراسة واسعة، وبحث متامل ليتم التوفيق بينها، كما تم اغلاق معظم المكتبات للجرد والاعمار وهذا لا يناسب الطلبة الباحثين بل يؤدي الى تاثر المستوى العلمي للرسائل، والاطاريح.وبفضل الله عز وجل ومع صعوبة الموضوع وقلة ما معي من مصادر حاولت التوفيق بين هذه الكتب لابين الجوانب الاقتصادية والمالية في سنن ابي داود في كتاب الزكاة ولهذراايت ان اقسم الرسالة على اربعة فصول، تسبقها مقدمة وتمهيد وبعدها تراجم بعض الفقهاء والمحدثين، وخاتمة وقائمة في المصادروالمراجع.اما التمهيد : فبينت فيه حياة الامام ابي داود وما يتعلق بها من اسمه، ونسبه، وكنيته وبيئته وعصره الذي عاش فيه، وتلاميذه وشيوخه، وبينت مؤلفاته وتكلمت على اهمهواعن ثناء العلماء عليه، ووضحت شرطه في قبول رواية الحديث.واما الفصل الاول : فبينت فيه (اساسيات فريضة الزكاة في كتاب الزكاة في سنن ابي داود) وما يتعلق بها من احكام وشروط واموال ومصارف ولهذا فقد تضمن الفصل الاول مبحثين : الاول : التعريف بالزكاة واحكامهواشروطها.والثاني : الاموال التي تجب فيها الزكاة واحكامهوامصارفها.واما الفصل الثاني : فيركز على بعض الجوانب الاقتصادية للزكاة والتي من اهمها تحقيق التنمية الاقتصادية، وعلاج مشكلة الفقر والوصول الى حد الكفاية لذا فقد قسمت هذا الفصل على مبحثين : الاول منها : الجوانب التنموية للزكاة.والثاني : دور الزكاة في معالجة مشكلة الفقر.اما عن الانشطة الاقتصادية المتنوعة من استثمار وانتاج وعمل واستهلاك وادخار فكانت من نصيب الفصل الثالث : فبينت فيه الزكاة واهم الانشطة الاقتصادية. وتطلب تقسيمه على مبحثين : المبحث الاول : دور الزكاة في الاستثمار والانتاج.والمبحث الثاني : دور الزكاة في الاستهلاك والادخار.واما الفصل الرابع والاخير فقد تضمن الجوانب الاقتصادية للزكاة في سنن ابي داود في كتاب الزكاة وكان في ثلاثة مباحث : الاول : دور الزكاة في تحقيق عدالة التوزيع.والثاني : دور الزكاة في زيادة الانفاق ومعالجة الاكتناز.والثالث : الضمانات التي وضعتها الشريعة الاسلامية للمحافظة على اداء الزكاة وعدم التهرب منها.اهم النتائج وبعد ان انهينا القول في هذه الرسالة - بعون الله تعالى وتوفيقه - ارى ان ابين اهم النتائج : 1 - ان الامام ابا داود - رحمه الله - يتصف بصفات اهلته ان يكون صاحب المكانة المرموقة في المجتمع وان يكون له الثناء الطيب بين العلماء وخاصة المحدثين وكان من ابرز صفاته حسن خلقه، وسيرته الحسنة، وحفظه، وعلمه، وفقهه، ومعرفته بالاحاديث وعللها، وتواضعه الكبير لله عز وجل، ومن البديهي ان يلقى كتابه - السنن - القبول من كافة الناس وعلى اختلاف الازمان والمذاهب، ويكون ثالث كتب السنن الصحيحة لاحاديث النبي () فضربت فيه اكباد الابل ودامت اليه الرحل ما دام صاحبها يتسم بهذه الصفات والخصال الحميدة والعلم والدراية الواسعة.2 - تعد الزكاة من اهم موارد الدولة المالية والاقتصادية في الاسلام فضلا عن كونها عبادة مالية فرضها الله عز وجل، وان الاصل فيها هو تحقيق النماء والطهارة للمال ولنفس المزكي ولمستحق الزكاة، فلا تفرض الا بعد اكتمال النماء والمتمثل بحولان الحول في النقد، والانعام، وعروض التجارة او وقت الحصاد في الزروع والثمار، ووقت الاستخراج في المعادن.3 - ان الزكاة نظام جديد فريد في تاريخ الانسانية لانها تعد اول مؤسسة شاملة للتكافل الاجتماعي فهي تقوم عن طريق مصارفها الثمانية - التي حددها الله عز وجل في كتابه الكريم وبينتها السنة مفصلا - بتوفير الكفاية لكل افراد المجتمع الاسلامي الذين يتعرضون لظروف طارئة من فقر، او دين، او ازمة، او كارثة. فتضمن لجميع افراد المجتمع المستوى المعيشي اللائق والحياة الكريمة وبهذا تعد الزكاة نظام تامين شامل وكامل ومميز عن كل انظمة التامين في دول الغرب.4 - ان ما يتسم به تشريع الزكاة من اقتصاد في تكاليف الجباية من جهة، وسعة الوعاء من جهة اخرى يوفر موردا مناسبا لتمويل التنمية؛ ولان الفرد هو محور التنمية ذاتها فكان هدفها احداث تطور حضاري شامل عن طريق تفاعل متوازن بين العوامل الاقتصادية، والاجتماعية، والعقدية ولهذا فالزكاة تعمل على توفير المناخ الملائم للتنمية وعلى تنمية الامكانات البشرية ماديا، واقتصاديا، وعقائديا، وحتى سياسيا وعلى تحقيق هدف التنمية النهائي وهو حد الغنى لكل افراد المجتمع الاسلامي.5 - تعمل الزكاة بكونها نظاما اقتصاديا وماليا على مواجهة المعوقات التنموية، وعلاجها علاجا جذريا شافيا.6 - تمثل الزكاة اولى الخطوات الدفاعية التي وضعها الاسلام لمواجهة الفقر، ولو طبقت بالصيغة التي امر الاسلام بهواشرعها في نظامه الاقتصادي المالي، والتزم اغنياؤها الطريق المستقيم في الانفاق والاستهلاك لكانت كفيلة بحل مشكلة الفقر بل لا تكون هناك اي مشكلة او خطر يهدد المجتمعات.7 - ان الزكاة رفعت مستوى الفرد من حد الكفاف الى حد الكفاية وبذلك تكون قد غطت الحاجات الاساسية لافراد المجتمع.8 - ان الزكاة دافع ومحرك اساسي للانشطة المالية والاقتصادية حيث تشجع على الاستثمار من خلال وجوبها على الارصدة النقدية، والمسكوكات الذهبية والفضية، والمدخرات، والمكنوزات بمعدل 2.5% سنويا من شانها ان تحفز راس المال للاستثمارات المجزية التي تؤول الى تحقيق مقاصد الشرع في دوام تنمية المال وديمومة تداوله وتحقيق الرفاهية للفرد والمجتمع.9 - تاثر الزكاة وبشكل ايجابي على الانتاج لكونه محور كل نشاط اقتصادي وله غايات واهداف سامية من ابرزها تحقيق الرفاهية الشاملة، وتحقيق العدالة الاجتماعية وتنمية الثروات التي يحوزها الافراد والجماعات وبلزكاة ستتحقق هذه الغايات والاهداف.10 - تعمل الزكاة في النظام الاقتصادي الاسلامي على شحذ الهمم، ورفع المعنويات، وبعث العزائم للافراد والجماعات بما حرضهم عليه كتاب الله وسنة نبيه محمد () وذلك بايجاب العمل لكل قادر عليه لان العمل اساس الكسب وانه القوة الاساسية التي لا تستغني عنها اي عملية انتاجية ويبرز هنا الجانب الاقتصادي المهم للزكاة بان منعت القادرين على العمل والكسب من الزكاة حتى تبعد عنهم روح الاتكال والتكاسل والاذلال فبالعمل الدؤوب يستطيع الانسان ان يحقق ما يتمناه.11 - تعد الزكاة وسيلة اساسية من وسائل تنظيم العلاقة بين الاستهلاك والادخار لارتباطهما بعلاقة عكسية فزيادة الميل الحدي للاستهلاك يؤدي الى تناقص حجم الادخار، وبالعكس لانها تؤخذ من ذوي الدخول المرتفعة وتدفع الى ذوي الدخول المنخفضة فتكون الزكاة الاداة الفعالة في موازنة الاستهلاك مقارنة مع الادخار، وتحث على مبدا الوسطية في الاستهلاك والادخار.12 - ان للزكاة سمة تميزها عن غيرها من الانظمة وهي سمة التوزيع العادل فهي تؤثر بشكل فعال في اعادة توزيع الدخل وتقلل التفاوت بين الافراد في توزيع الثروات لانها تؤخذ من الغني سنويا وان كان غناه متناقصا طالما انه يملك ما يزيد عن النصاب، وتحقق بلك التوازن العادل في الدخول.13 - ان اساس فريضة الزكاة تحقيق التكافل والكفاية في بلد المال الذي وجبت فيه؛ لكن مع وجود السعة في اموالها، واستغناء اهل البلاد عنها يجوز نقلها الى اقرب البلاد الاسلامية او الى اشدها حاجة، وفي هذا تحقيق لاروع صور التكافل بين اهالي المناطق الاسلامية.14 - ان اخطر ما يؤول اليه المال ان يكون مقصودا لذاته، ويكون قوة تجعل من اصحابه دولة يستطيعون توظيفه في الاساءة ولهذا كانت ايات الانفاق تتكرر في معظم سور القران الكريم والاحاديث النبوية لتذكر الاغنياء بان عليهم فريضة لابد من دفعها ليبقى المال وسيلة تخدم الانسان وتجعل من افراد المجتمع وحدة تضامنية، فالانفاق يؤدي الى زيادة وارتفاع القدرة الشرائية (الانفاق الاستهلاكي) لدى الفقراء ويؤدي الى زيادة (الانفاق الانتاجي) لدى الاغنياء، وهذا يؤدي الى تحقيق عدالة توزيع الدخل بين الافراد.15 - ان اهم جوانب الزكاة الاقتصادية والمالية هي ان جعلت المال متداولا لان اكتناز الاموال من قبل الاغنياء يؤدي الى حجب الثروة عن اوجه الاستثمار، والتنمية، والانتاج وهذا الحجب يؤدي الى نشوء البطالة والطبقية وسيشهد المجتمع فسادا اخلاقيا، وماليا، واقتصاديا، وحتى امنيا.16 - ان الضمانات الموجودة في الزكاة اوفر من تلك الموجودة في الضريبة لانعدام اسباب التهرب الموجودة في الضريبة من جهة ولاعتبارات اخلاقية وعقدية من ناحية اخرى.17 - ان الزكاة يمكنها ان تساهم بشكل فعال في معالجة الكثير من المشاكل الاقتصادية والمالية في دول العالم الاسلامي الامر الذي يجعل التفكير في تنظيمهوااحيائها في شكل مؤسساتي مسالة ذات اولوية خاصة في الوقت الذي تعاني فيه هذه الدول من اختلالات شتى في الحياة الاقتصادية. | After we finished to say in this letter - with God's help and guidance - I see that I put in the conclusion and a summary of what we have said Donah : 1 - The Imam Abu Dawood - may God have mercy on him - is characterized by qualities enabled him to be his prestigious position in society and to have him praise the good among the scholars, especially modern and was of the most prominent attributes of good attitude, and his good, and save it, and knowledge, and his understanding, and knowledge of chatter and ills , and humility the great God Almighty, It is obvious that deliver a book - Sunnah - the acceptance of all people and at different times and doctrines, and is the ) hitting the livers ofthird book of Sunan correct sayings of the Prophet ( camels, as long as the nomadic as long as the owner is these qualities and good qualities and science and extensive knowledge. 2 - is the zakat of the most important resources of the state financial and economic developments in Islam as well as being the worship of money imposed by God Almighty, and the origin of which is to achieve growth and purity of the money for the same recommender and due Zakat, it is imposed only after the completion of development and of Bholan the year in cash, and cattle, and offers trade or in the time of harvest crops and fruits, and the time of extraction of minerals. 3 - The Zakat new system is unique in human history because it is the first institution of comprehensive social solidarity is based through its banks eight - set by God Almighty in the holy book and reflected the year in detail - to provide enough for all members of the Muslim community who are exposed to unforeseen circumstances of poverty, or religion, or crisis, or disaster. Guarantees the all members of the community standard of living decent and dignified life, and this is the Zakat system and fully comprehensive insurance and distinct from each insurance systems in western countries. 4 - What characterizes the legislation zakat from the economy in the cost of collection on the one hand, and the capacity of the receptacle on the other hand provides a resource suitable for financing for development; and because the individual is the focus of development itself was designed to make the development of cultural destruction through a balanced interaction between economic factors, social, and Streptococcus For this Zakaah working to provide the proper climate for development and the development of human potential physically, economically, and ideologically, and even politically, to achieve the final goal of development is fairly rich for all members of the Muslim community.5 - Zakat operating system being economically and financially to cope with developmental disabilities, and treatment of a radical treatment panacea.6 - represent the Zakat first defensive steps set by Islam to cope with poverty, even if applied as is Islam by and prescribed in its economic and financial, and committed Ogneawha the straight path in spending and consumption were strong enough to solve the problem of poverty, but there will be no problem or threat to communities. 7 - The Zakat raised the level of per capita subsistence level to know the adequacy and thus have covered the basic needs of members of the community.8 - The Zakat defended a key engine of the activities of the financial and economic terms, encouraging investment through the obligatory on cash balances, and coins of gold and silver, savings, and Almknosat rate of 2.5% per annum would stimulate capital investment rewarding that accrue to achieve the purposes of Islam in the time development money and the sustainability of trading and the welfare of the individual and society.9 - Zakat and influenced positively on the production for being the hub of all economic activity with the goals and objectives of the sublime, notably the overall well - being, and achieve social justice and the development of wealth held by individuals and groups, through Zakat will be achieved these goals and objectives.10 - work is due on the Islamic economic system of motivation, and morale, and sent only go to individuals and groups, including challenged them, by the Book of Allah and the Sunnah of ) and so positively to employment for all who can afford itProphet Muhammad ( because the work based on earnings and that the primary force that can not be dispensed with by any production and highlights the economic aspect is important here for Zakat that prevented unable to work and earn money from Zakat even away from them the spirit of dependence and laziness and humiliation Only through hard work that we can achieve what he wishes.11 - is the Zakat and essential means of the means of organizing the relationship between consumption and savings as they relate to an inverse relationship increase in the marginal propensity to consumption leads to a decrease in the volume of saving, and vice versa because it is taken from high - income and paid to low - income Vtkon Zakat effective tool in the budget of consumption compared with the savings, and urges the on the principle of moderation in consumption and savings.12 - The Zakat feature distinguishes it from other systems, a feature of equitable distribution, affecting the effective re - distribution of income and reduce inequality between individuals in the distribution of wealth as it is taken from the rich every year though its richness decreasing as long as it owns more than a quorum, and check the black equitable balance to enter.13 - The basis of Zakat to achieve synergy and efficiency in the country of money and traveled in it; but with a capacity in its own funds and dispensing with the people of the country it may be transported to the nearest Islamic country or to the most in need, and in this investigation of the finest images of interdependence between the people of the Muslim regions.14 - The most dangerous construed the money to him to be intended for itself, and be a force to make of his companions, the State can employ in the abuse and this was the verses of expenditure is repeated in most of the Holy Quran and the hadith to remember the rich that they have a duty to be paid to keep the money and means to serve man and make it members of the community solidarity and unity, leading to increased spending and rising purchasing power (consumer spending) of the poor and lead to an increase (capex) for the rich, and this leads to achieve the equitable distribution of income among individuals. 15 - The most important aspect of Zakat economic and financial is that made money trader because the hoarding of funds by the rich result in a denial of wealth from the types of investment, development, production and blockage of this leads to the emergence of unemployment and class and community will corrupt morally, and financially, economically, and even security. 16 - The existing safeguards in the Zakat cheaper than those found in the reasons for the lack of tax evasion in the tax on the one hand and moral and doctrinal considerations on the other hand. 17 - The Zakat can contribute effectively to address many of the economic and financial problems in the Islamic world which makes the thinking in the organization and revived in the form of an institutional priority issue, especially in a time when these countries of various imbalances in economic life

التحـديات التي تـواجه العـمل المصـرفي الاسـلامي

Author name: زيـنب حامد امين محمد السامرائي
Supervisor name: صبحي فندي خضر الكبيسي | سليمان خلف الحميد
Specific topic: Islamic Economy
Degree: Master
Language: Arabic
University location: Baghdad
First pages:

الصيرفة الاسلامية واثرها في انشاء سوق مالية اسلامية == Islamic Banking and its effect on establishing an Islamic financial market

Author name: جمال مهدي صالح
Supervisor name: احمد سامي شوكت | اركان يوسف حالوب
Specific topic: Islamic Economy
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: These studies focus on several aspects of Islamic banking and the challenges it faces in the context of the contemporary reality in which it is operating. It deals with the state of the market and the transactions taking place in it, and the role of banks in the establishment and development of the Islamic financial market; It is known that the financial markets are revolving with banks and non - existent, money markets are one of the most important areas developed in dealing with all the channels in which money flows between different sectors of society and its members, and is concerned with the banking industry aimed at developing Find alternatives, and address developments.Since the success and evolution of the financial markets, depends closely on the diversity and evolution of the financial instruments in circulation; it is called for : intensifying efforts, coordinating them and promoting the development and creation of Islamic financial instruments, in accordance with Sharia law. , which expands and activates the Islamic financial market; It is activated and activated. It complements and contributes to the development of Islamic banking, on the one hand, and works to boost economic growth in Islamic countries on the other.As the local banking arena is witnessing, regional, and international, is a huge development in the Islamic banking industry, in the form of the creation of Islamic banks, or by turning some banks into Islamic banking, as well as providing many Local and international banks of Islamic Banking services, besides the services of the traditional bank, this development in the Islamic banking market has been accompanied by a similar development in Islamic means of investment provided to customers in Islamic banks; to arrive Currently more than 20 investment instruments used by Islamic banks.Hence the need to highlight the role that Islamic banks can play in supporting Islamic financial markets. and development; it is one of the most important investment outlets that absorb its surplus liquidity and provide it with sufficient cash at Need, and fund their projects and ideas

اثر مقاصد الشريعة في الهندسة المالية الاسلامية == The impact of the purposes of the legitimacy in the Islamic financial engineering.

Author name: سوسن عبد الله عزيز
Supervisor name: كاظم خليفة حمادي | ابراهيم كوان علي
Specific topic: Islamic Economy
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: In the name of god , thank god , and peace on prophet of Allah and on his companions . I'll start my words by who is better .. glory to be Allah , we have no knowledge except what you have taught us , you Alim Hakim . But after : The purpose of legitimacy is the supreme scientific reference , realism translation process was expressing of the human interests of all necessary, needful and improvement which must be nurtured and maintained and harness all possible means to serve and take care of it , all payment would create something of them , the five purposes are the greatest aims of the street and the finest human interests which underlying architecture and by all of them the human civilization was continue . The intent of this whole is honoring people and his service to do what was create of , it is to be a slave to god optional by them choice mandatory ( ) , and with the development of interest in Islamic economy and the expansion of the Islamic banking industry . it began the need to have an Islamic decades formats .. it was not there before like (the rent ending to ownership and the parallel forward buying , Islamic instruments , and ETC ).These are all financial innovations . Financial Engineering aimed to find products , Financial instruments to achieve standard macro and micro efficiency both. By the way achieving efficiency products for legitimacy is the basis of being Islamic , prevent usury, ambiguity , injustice , consuming people's wealth unlawfully , and ETC . But economic efficiency achievement in it their ability to the growing and renewable the economic needs . Also Islamic financial institution always need to keep a variety of tools and financial products which enable them to profitably manage their money As well As providing appropriate flexibility in response to change in the economic environment and also that reliance on a single product is not sufficient to cope with the expectation of customers .Thus highlighting the importance of this study In an attempt to shed light on the impact of the legitimate purpose in the Islamic financial engineering industry that is suitable for finding innovative solutions and new financial instruments tool. Even savings of the nation employs a way that achieves the economic development .. taking into account that the approval of Islamic legitimacy from and content The problem of this study : It is stand on what's legal opinion about financial solutions and innovative financial instruments by processing Multi - risks which surrounding Islamic banking to save investor's money . This risks is credit risks , market risks , money risks , and operational risks which faced by the investment portfoin under the Islamic banking system , and research on the progress of the Islamic financial Engineering for tools and methods are flexible and realistic of what it need these issues from understand the reality and the requirements of the application to provide an opportunity for investor through it reduce losses and risks , through diversifying its investment , and the choice of financial instrument that improve money management and investing all of this with legal (prevent usury , deception , injustice , and the fraud) which helps to the distribution of financial and economic resource more evenly and efficiently . The difficulties that I faced in the study : That lack of economic studies and research centers which concerned with research of Islamic financial market in Iraq. in addition to all that most of studies in the international financial market is usually in English . As well as the international Islamic financial market's website is in English too . So I faced the difficulty of lack resource and research in Arabic , as well as the difficult security condition that we face in the country .the study's methodology : I have used abstract useful analytical inductive and deductive to visualize an application for all formats and Islamic investment tools and discovery latest methods and techniques to expand the circle of funding , discovery a new banking concept formats and the development of existing formulas to keep pace with development it's in banking to receive more money which increased revenues over time and maximize profitability by controlling operating expenses and reduced .As for the plan of structural I was prepared for this study it's as follows included on the foreword and three chapters .Chapter one . identify concept and terms constituent of this study and includes two section - first section , the definition of the purposes of Islamic legitimacy and it's characteristics and division - second section, which includes the definition of Islamic financial engineering and its inception , importance ,its principles , founded , characteristics of their products , and their curricula .Chapter Two . the diversity of Islamic financial engineering products its included two section - first section , products based on real assets ( sale and rent ) - second section , products based on profit partnership ( decades partnership).The third and last chapter . the impact of the purpose of the legitimacy in the Islamic financial engineering products , it's included three sections.First section , the impact of the purposes of the statements of legitimacy in profit to buy something , parallel forward buying , parallel custom order , the rent ending to ownership and including hedge means. - second section , the impact of the purposes of the legitimacy to participate ending with ownership , common speculative, and the ways in which hedge. - the third section , the impact of the purposes of the legitimacy in applied models for Islamic financial engineering products. And the conclusion was included on the importance results that would take into account to the need of Islamic banking

اجراءات نقل الملكية العقارية في دائرة التسجيل العقاري وسبل الارتقاء بها == The Procedures of Transferring The Real Estate Property In The Real Estate Registration Department And The Methods of Their Upgrading

Author name: اريج فايق شوكت الجنيد
Supervisor name: صبيحة قاسم هاشم الاعرجي
Specific topic: Strategic Planning
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: سعت مختلف التشريعات القانونية الى خلق اطار تشريعي يضمن للمتعاملين في المجال العقاري الامان والطمانينة، اذ يشكل العقار المنطلق الرئيسي للتنمية الاقتصادية والاجتماعية. ويعد نظام التسجيل العقاري العيني والمعتمد حاليا في العراق الافضل في تحقيق الاستقرار وتوفي | Various legal legislations sought to create a legislative framework insures to those who are working in the real estate field the safe and security; the real estate represent the main point of social and economical development; as the in kind real estate

اثر الصدمة النقدية في سوق الاوراق المالية : دراسة تطبيقية في العراق والاردن للمدة (2009 - 2015) == The Impact of Monetary Shock In The Stock Market Practical Study In Iraq And Jordan For The Period (2009 - 2015)

Author name: علي اياد حسن علي الربيعي
Supervisor name: حسين ديكان درويش الدليمي
Specific topic: Banking & Finance Science
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعد الاسواق المالية العراقية من الاسواق الناشئة التي يكاد ان يكون تاثيرها معدوما في النشاط الاقتصادي قياسا بالاسواق المالية التي في المنطقة, بسبب ضعف الجهاز المصرفي وكذلك السياسات النقدية الداعمة لحركة السوق , فالاقتصاد العراقي اقتصاد ريعي ليس له القدرة ا | Consider the Iraqi financial market of emerging markets, which is almost to be its impact non - existent on the relative financial markets that the region's economic activity because of the weakness of the banking system as well as monetary policies in support of the movement of the market, indicators the economy of Iraqi economy is Rentier one not have sufficient capacity to withstand the shocks so that when the monetary shock occurred soon It shows the impact in all economic sectors and from here, the study tried to find the extent of the shock effect of the money supply (M1) and its impact on the stock market for the period (2009 - 2015) quarterly data, Proceeding from the premise that the monetary shock has a strong and effective impact on the stock market in the long term.The study contained the three chapters The first chapter discusses the theoretical framework for monetary policy and monetary shock in the first part, while taking second chapters deals with the reality of monetary policy and the stock market in Iraq and Jordan , moreover the third chapter consists of the applied section (the econometrics) of the study.The research concluded that the monetary shock has an effective role of the market stock in the long run in Iraq , while that effect is weakness it the Jordan economy. Finally , the research recommends to plan the monetary policy in Iraq same as the role of its impact in the Jordanian economy.

اثر الاقتصاد المعرفي على مؤشرات التنمية في الاقتصاد العراقي للمدة (2015 - 2003) == The Impact of Knowledge Economy On The Indices of Development In Iraqi Economy For The Period (2003 - 2015)

Author name: بيداء محمد ضياء جعفر الخفاجي
Supervisor name: احمد خليل الحسيني
Specific topic: Banking & Finance Science
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: يعد مفهوم الاقتصاد المعرفي من المفاهيم الحديثة في الادبيات الاقتصادية العراقية , وقد ازدادت الدراسات حول هذا الموضوع في المدة الاخيرة وذلك ادراكا لاهميته في تنمية قطاعات الاقتصاد العراقي بشكل عام.لذلك فان الهدف من هذه الدراسة هو التعرف على ماهية الاقتصاد | The knowledge economy is a new concept in the economy of Iraq, and the studies on this subject have increased in the recent period due to its importance in developing the Iraqi economy in general. Therefore , the aim of this study is to identify what knowledge economy is as an orientation in the Iraqi economy , and also to study the possibilities and ways to adapt the knowledge economy and its output indicators in order to serve development programs.To reach to the aims of the study, the research is divided into three chapters. Chapter One deals with the basic concepts that and related to the subject of knowledge economy and also review the historical framework of this concept. Also , identify its features and traits. The research also studies the basic concepts of development , as well as the fields of development and its objectives. Is also studied the relationship between knowledge economy and development.The second chapter deal with the reality of the knowledge economy indicators for selected countries , including the reality of the Iraqi economy for the period (2003 (2015 - The most important characteristics. It also studies some sectors of the Iraqi economy, and the indices of knowledge economy, in Iraq particularly , and some banking economic indicators in Iraq and assesses the knowledge economy indicators in selected countries , including : Iraq , Egypt , and United Arab Emirates. Fur thermion , The chapter studies the experience of Egypt and the United Arab Emirates of the concept of the knowledge economy and to compare them with the experience of Iraq. In the third chapter, the relationship between the knowledge economy and indicators of development of the Iraqi economy is measured for the period (2003 - 2015) The date is analysed statistically. They are (health, education , agriculture , GDP, oil and research technology and development ), which is obtained from the annual bulletin of the Central Bank of Iraq for the years between (2003 2015).The results were obtained by using ( Eviews 7.1 ) showing that some of the variables agree with while other do not logic of economic theory.The main conclusion is that knowledge economy can be speed up to achieve the development that will enable Iraq and the Arab countries through the growth and sustainability and also raise the level of welfare in the community in the long term by improving the practices , staffing , employment , raise production capacity and fairness of income and wealth, which substantially affect , the economic growth and in the allocation of resources to gain knowledge of the distribution.The study recommended paying attention to system knowledge - based economy through creating a ground and activate it in all operating establishments in Iraq (private and public sectors ) also to create an environment that allows the flow of knowledge and investment in information and communication technology and also to encourage the business activities so as to help the development and training.

تاثير المزيج الترويجي في خصائص الخدمة الصحية : دراسة تحليلية لاراء عينة من المديرين في المستشفيات الحكومية في محافظة بابل == The Impact of Promotional Activity In The Provision of Health Service An Analytical Study of The Views of A Sample of Government Health Sector In Babylon

Author name: بحار سعد عباس علي
Supervisor name: ثامر هادي الجنابي
Specific topic: Industrial Management
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تتلخص هذه الدراسة بتحديد تاثير المزيج الترويجي في خصائص الخدمة الصحية من خلال تطبيقها على مدراء المستشفيات الحكومية في محافظة بابل. فهي تروم تحقيق الاهداف الاتية : 1 - وضع اطار نظري يوضح متغيرات الدراسة المتمثلة بعناصر المزيج الترويجي.2 - وضع اطار نظري ي | This study sought to determine the impact of promotional activity in the provision of health service, by applying it to a sample of public hospitals managers in the province of Babylon. This study seeks to achieve the following objectives : 1 - knowledge of the relationship and influence between the dimensions of promotional activity and health service in the study sample.2 - Identify the fundamentals of promotional activity and the provision of health service.3 - stand over the application of promotional activity in the health organizations (study sample).For the purpose of achieving the objectives of the study were planned Hypothetically specify the nature of the relationship between the independent variable dimensions and proportions based variable mode, and for the disclosure of the nature of this relationship has been formulated several hypotheses were tested using the means of advanced statistical, and the application of statistical program For windows - spss - 18, used the coefficient simple to measure the correlation between variables and test the link (z) to know the moral of this relationship, and test (F) to determine the moral regression equation, it was also used (R2) to explain the amount of the impact of the independent variable on the dependent variable. Morgan was chosen Teaching Hospital and the Hospital of Hilla, educational and hospital childbirth and children as a sample for the study.1 - no correlation between each variable of promotional activity variables with the health service variable dimensions and proportions varying relationship.2 - There is a significant effect relationship moral promo activity in the health service..The study concluded with a number of recommendations, including : - 3 - The need for the study sample public hospitals to activate the advertising activity of health services provided by it and contribute to the counseling and health education through the adoption of the traditional means of announcement posters, playlists and radio and television programs in addition to the adoption of modern methods as a network Internet and e - mail.4 - The study sample public hospitals have to pay great attention to the means of sales promotion commensurate with the health services provided to the properties by it to build a mental image is positive for the hospital, such as the provision of ambulances to transport patients to and from hospital, providing free services to a particular medical conditions, creating mobile clinics to provide rapid health services in the requested locations, provide price discounts to patients when asked to repeat certain health service.5 - the government hospitals involving medical, nursing and administrative Mlakatha training courses in the field of public relations for giving them the required knowledge in how to connect and interact with various disease states

قياس وتحليل ظاهرة الفقر وعلاقته بالتفاوت في توزيع الدخل في الاقتصاد العراقي للمدة 1987 - 2007

Author name: راجي محيل هليل الخفاجي
Supervisor name: قصي عبود فرج الجابري
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Baghdad
First pages:

دور ضريبة الدخل والتضخم في تقييم الاسهم العادية : دراسة تحليلية في عدد من الشركات الصناعية المساهمة المدرجة في سوق العراق للاوراق المالية == The Role of Inflation And Income Tax In The Stock Valuation An Analytical Study In A Number of Industrial Shareholding Companies Listed In The Iraq Stock Exchange

Author name: علي محمد حسن الكشوان
Supervisor name: محمد علي ابراهيم العامري
Specific topic: Tax Accounting
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: This study examines the role of inflation and income tax in the stock valuation of industrial shareholding companies listed in the Iraq Stock Exchange for the years (2009 - 2013).in the evaluation of stocks under the influence of the joint stock companies' inflation. To determine the extent of the disparity between the nominal value of shares before and after tax, as well as between the real value of the shares after deducting inflation before and after tax in the case of zero growth.The study depended on annual reports of the companies of the research sample of the Iraq Stock Exchange, as well as the Iraqi Securities Commission. Besides the annual reports issued by the Ministry of Planning, as well as annual reports and statistical bulletins issued by the Central Bank of Iraq, Where the study sample included five industrial companies to study the necessary data were available.Results of the study showed that inflation has a greater role in the assessment of stocks than the tax. The hypothesis which says the tax's role is bigger than the differentiation of evaluation of nominal shares for the real share of inflation, has been rejected.The study concluded to a set of abstracts in which, the corporate income tax has a role in increasing the risk of systemic coefficient, which in turn led to an increase in the cost of financing (discount rate), and this was contrary to the opinion of (summers.1981) resulting in a decrease in the value of common stock. Except for one company in which its beta coefficient appeared negative because of the rates of return achieved for the company don't agree with the rates of return achieved for the market portfolio. The results also showed that inflation has a greater role in the differentiation of stocks evaluation than the tax through the results that have emerged for companies in the study case was standard is the nominal value per share before tax. Also, the study found that the rate of inflation was instrumental in reducing the cost of funding considerably before tax as the cost of financing is negative and this was reflected on the stock value as a negative. Also, the study found that the rate of inflation was greater than the tax on profit per share of real nominal pre - tax. And the study found many recommendations, the corporate attention to inflation and supporting financial statements with an extension shows the impact of inflation.The usage of borrowed f in an efficient way in the financial structure of the company in order to receive tax savings, because the cost of funding the borrower is less than the cost of financing property. As well as corporate attention to beta (B) do not approach the more systemic risk required rate of return increased and then decreased stock value. Also stated in the recommendations on the General Commission for taxes to reconsider the fixed tax rate on corporate income and replacing it with a progressive tax, applying the principle of Justice and equality.

تحليل السياسات السعرية لشركاث الهاتف النقال في دول مختارة مع اشارة خاصة للعراق == An Analysis of Mobile Companies Pricing Policies In Selected Countries - With Particular Reference To Iraq

Author name: راجي محيل هليل الخفاجي
Supervisor name: عبد الستار عبد الجبار موسى
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: The mobile phone companies in all over the world are mostly distinguished by their limitid number, mutual relations, trading with rival companies in other countries, and while some of them working together in developed markets, others work in the emerging markets which are in the early stages of growth and spread.The pricing decisions and some other decisions, despite those differences mentioned above, are taken by those companies according to governments regulations related to organizing the olegopoly markets work.As a result, those decisions are usually characterized by being strategic in their behavior and in their direction to enhance the companies bargaining power against consumers, to control the prices, and market shares, especially when those companies agreed implicitly to control the prices and the market shares.This dissertation aimed to study pricing systems in the various countries, and analyzing the nature of the pricing prevailing strategies in the mobile markets in selected developed countries from (OECD), which both France, Switzerland, and some of the developing countries, which both Egypt, India, with particular reference to the case of Iraq, and compare its mobile services prices with some of the neighboring countries, based on Microeconomic, game theory application ,and Nash bargaining solution.Also, this dissertation was drafted a proposed model for the mobile services pricing, that can provide the minimum necessary calls minutes prices, which commensurate with the gross national income per capita, or with the poverty level line, that can be applied in practice, not only in Iraq, but in different developing countries.These services, which became a necessity basic for progress, prosperity, and an important pillar in the process of sustainable development, poverty fighting, and make it available had became a legitimate right, that guaranteed by the state, and it is an important basic need, of an individual or family requirements, especially, in the current situation in Iraq, which Wired telephone service significantly deteriorated, and there is no suitable efficient alternative, but only mobile services, which are private sector companies owned, and there is no competitor in the public sector.The government task is find a balance between allowing monopoly companies to cover its costs, with a profit margin, and not allow those companies to impose monopolistic price, which expands the size of the lost loss, and lower the level of welfare.In order to achieve the objectives of dissertation, it has been divided into three chapters, the first included theoretical economic framework, while the second chapter has included the trends of mobile services pricing in selected countries as described above, and third chapter included the recent economic directions of the mobile services pricing in Iraq.Finally, the dissertation has reached a number of conclusions, The most important one is, that the efficient, transparent government regulation for the mobile phone licenses rounds management, and the reduction of taxes, and fees that impose on mobile phone companies, will lead to increased spread, reduce prices, and increase the level of social welfare
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