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دور التمريض في ادارة النفايات الطبية في المستشفيات العراقية : دراسة حالة في مستشفى جراحة الجملة العصبية التعليمي == The Role of Nursing In Medical Waste Management In Iraqi Hospitals Case Study In Neuro - Surgical Teaching Hospital

Author name: حنان رحيم حسن الحلفي
Supervisor name: غني دحام تناي الزبيدي
Specific topic: Hospital Management
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: ان الهدف من هذا البحث هو معرفة اسهام الملاك التمريضي في تنفيذ برنامج ادارة النفايات الطبية وتناول البحث دور ادارة النفايات الطبية ودور الملاك التمريضي في ادارة النفايات الطبية، وتمثلت مشكلة البحث بغياب الدور الواضح للملاك التمريضي في تعامله مع النفايات ا | The goal of this research is to know the contribution of nursing staff in the promotion of medical waste management program , the discussions dealt with the role of medical waste management and the role of nursing staff in management of medical waste. The problem of the research is the absence of clear role of the nurses in dealing with medical waste in the researched hospital (Neuro - surgical teaching hospital ) , The researcher used the case method to study the problem, that have been collected from the relevant information depending on checklist which include two divisions, the first division relates to the management of medical waste, and the second part relates to nursing staff and their role in the management of medical waste, as it was distributed to a sample of (25) an individual, including department managers, units responsible persons, and members of control pollution committee , and ( graduate ,technical ,skilled) nurses. In order to address the data results, the researcher used statistical methods, including percentages (%), the frequency and (Z) test to compare the role of MWM (medical waste management) with the role of nursing staff in the management of medical waste. The most significant results are : absence of participation of nursing staff in transferring medical waste from it's source to collected containers in admission rooms , in addition to uncertainty of transfer of these wastes to the central storage position, because of they are not notified by hospital management or medical waste management , also most of nurses refuse in participation to transfer medical wastes, refuse in daily and monthly documentation to size and type of medical wastes because of job - interference and lack of clarity of roles. The main recommendations were to clarify the role of nursing staff in dealing with medical waste through meetings and seminars as one of responsibilities and duties. The research also include a proposal for the establishment of the department for processing medical waste at the level of the hospital and develop a job description for graduate nurse management of medical waste.

تقييم كفاءة الاداء الاستثماري للموازنة العامة : دراسة حالة في دائرة ماء بغداد == Evaluation The Efficiency of Investment Performance of Public Budget Case Study In Baghdad Water Authority

Author name: حنان اياد عبيد
Supervisor name: عماد محمد علي عبد اللطيف العاني
Specific topic: Business Administration
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف البحث الى تسليط الضوء على تقييم كفاءة الاداء الاستثماري للموازنات العامة في دائرة ماء بغداد التابعة لامانة بغداد، ومتابعة عملية التنفيذ للمشاريع كون عملية تقييم الاداء تعد مرحلة من مراحل الرقابة والتي تكشف عن نواحي الضعف والخلل في اداء المشاريع، اذ | The research aims to shed light on the evaluation of the efficiency of the investment performance of the general budget in the circle of water belonging to the Municipality of Baghdad Baghdad, and follow up the implementation process of the projects that the process of assessing the performance of longer phase of control and that reveal weaknesses and imbalances in the performance of the projects, as it has been to rely on the statement of the reality of the circle as well as determine the financial achievement rates for investment projects as well as assessing the efficiency of the performance of the budget by determining the level of efficiency of production projects using production capacity index. As well as a statement of how the best use of the financial allocations for projects for the period (20102014) and identify deviations and diagnose obstacles and difficulties facing the implementation of the projects. The use of many sources and references, laws and reports to support what has been put forward views and ideas as it was reached a set of conclusions was among them The lack of an information network between the Department and the authorities supervising the implementation of investment projects, particularly the information technology provides the facilities in terms of speed in the delivery of information and data and the right time, leading to speed the completion of works and projects, saving time and effort and reduce costs. The delay in approving the budget, as well as delays in the financing of the circle with cash as it is funding in recent months of the year, in addition to the delay procedures for Mounaqlat between projects within the overall costs in order to obtain the approval of the Ministry of Planning and Development Cooperation.While the recommendations of these conclusions areProviding network advanced information which enables the authorities supervising the implementation of investment projects to provide the department with information and data and reports daily and as soon as possible, which enables existing administrative work of speed in decision - making and stand on the reasons Allko and delays in the completion of projects and according to what is planned to bring benefits to the community through the provision of the best service. Finance department with cash during the first months of the year, in addition to special measures to be Mounaqlat within the competent minister the power without the need to obtain the Ministry of Planning to be part of the overall costs.

العلاقة بين الابداع والتغير التنظيميين وتاثيرهما في فاعلية المنظمة : دراسة تطبيقية لاراء المديرين في شركتي المنصور وابن سينا العامتين == The Relationship Between The Organizational Innovation And The Organizational Change And Their Effects On The Organizations Effectiveness (A Poll Study For A Sample of Ministry of Industry Companies

Author name: حميد علي احمد الملا
Supervisor name: صبيحة قاسم هاشم الاعرجي
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تناولت هذه الدراسة موضوع العلاقة بين الابداع التنظيمي والتغير التنظيمي وتاثيرهما في فاعلية المنظمات. ولقد اختبرت الدراسة في القطاع الصناعي ممثلا بشركة المنصور العامة وشركة ابن سينا العامة احدى تشكيلات وزارة الصناعة والمعادن. وطبقت الدراسة على عينة مكونة | This study has taken into consideration the subject of the relationship between the organizational innovation and the organizational change and their effects on the organizations effectiveness. The study has been tested in industrial sector represented by two major companies related to Ministry of Industry in Iraq. The first company was State Al - Mansour Company , The second one was State Ibn Sina Company. The study was applied on a sample of (140) managers distributable among many managerial levels members of ( board of directors, general managers or delegated managers, department managers, division managers, and unit and office managers ). The study has used the questionnaire as a main tool for collecting the data, and information in addition to the personal interviews and some annual reports related to companies. The study has tried to test a number of major and minor hypotheses related to the relation and regression among the variables of the study, and the differences among the companies in the main variable of the study for the purpose of answering all the questions related to the problem of the study and reaching the established objectives. For the purpose of processing the data and the information related to the study the researcher has used tested by non - parametric statistical tools as : Mediator, Scope, False limit factor and Regression. The study has reached to several conclusions, such the availability of the main three variables in a high level in the all companies under consideration, the availability of significant correlation among them, and significant effect for each of the organizational innovation and organizational change in the organizational effectiveness. And these results came appropriate with the hypotheses related to this aspect. The researcher has presented a number of recommendations, such as the necessity of encouraging and building organizational innovation by the companies managements and applying that in their different policies and programs related to the human resources. In addition to that, it is necessary to adopt the organizational change culture and training the managers on its skills and traits. Farther more, the necessary of the dependence of companies in executing its operations and the treatments with their customers, market, and on the standards and indicators that a achieve the effectiveness and success in their functions in different means and techniques.

التاثيرات البيئية والمالية لمعالجة النفايات الصلبة وانعكاساتها على التنمية المستدامة : بحث ميداني في مدينة كربلاء المقدسة == Environmental And Financial Effects of The Treatment of Solid Waste And Its Impact On Sustainable Development Search Field In The Holy City of Karbala

Author name: حميد خضير جاسم اليساري
Supervisor name: اياد طاهر محمد الجبوري
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Baghdad
Key words:
  • النفايات الصلبة
  • اساليب معالجة النفايات الصلبة
  • البيئة، المالية
  • التنمية المستدامة
First pages:
Abstract: هدف البحث هو التعرف على التاثيرات البيئية والمالية للنفايات الصلبة والعلاقة بين اساليب معالجتها والجانب البيئي والمالي ومن ثم انعكاس التاثيرات البيئية والمالية على التنمية المستدامة, وذلك من خلال استطلاع اراء القائمين على ادارة النفايات الصلبة ومعالجتها و| The aim of this research is to identify the environmental and financial Effect of solid waste and the relationship between styles of Solid waste treatment and Environmental and financial side , then the reflection of environmental and financial Effect on sustainable development , through a survey on solid waste management and treatment, this survey included (40) employees of holy Karbala Municipality Directorate, as well as (20) employees of supervisory authority on the management of solid waste ,representing by Directorate of Karbala environment. To achieve the aim of the research was planned hypothetical express logical relationships between variables : the independent variable (styles solid waste treatment(,The mediator variable (environmental and financial aspect( and The dependent variable (sustainable development).several hypotheses have been suggested as initial answers to explain the nature of these relationships , this research seeks to verify their validity.Also one of the the objectives of this research is to identify styles Solid waste treatment currently used by Karbala Municipality Directorate and the amount of waste per day, their characteristics and determine the current cost to be borne by Karbala municipality Directorate and revenues from them.Research methodology was an descriptive and analytical approach, based on field research style. a questionnaire has been prepared as a research tool to measure the environmental and financial effects of the treatment of solid waste and its Effect on sustainable development, hypotheses was tested by statistical tools as : the arithmetic mean , standard deviation , coefficient of variation , correlation coefficient and simple linear regression coefficient.The results showed the following : 1. the absence of application of any style for Solid waste treatment officially in the holy city of Karbala.2. There is a correlation and Effect between the styles of solid waste treatment and environmental aspect.3. There is a correlation and Effect between the styles of solid waste treatment and financial aspect.4. There is a correlation and Effect between the environmental aspect and sustainable development.5. There is a correlation and Effect between the financial aspect and sustainable development.6. There is a correlation and Effect between the styles solid waste treatment and sustainable development.

دور المنظمات غير الحكومية في تنمية المجتمعات المحلية : دراسة تحليلية لعينة من المنظمات غير الحكومية في محافظة كركوك == Role of Non Governmental Organizations In The Development of The Local Communities Analysis Studying For A Sample From The (NGOs) In The Governarate of K

Author name: حميد انور احمد العبيدي
Supervisor name: منقذ محمد داغر
Specific topic: General Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: من المعروف المنظمات غير الحكومية مكونا رئيسا من مكونات التنمية التي تساهم في تعزيز دور الحكومات في هذا المجال، واصبحت هذه المنظمات تمارس ادوارا تتراوح بين تقديم الخدمة الى الدفاع عن حقوق الافراد واستدامة البيئة. استهدفت هذه الدراسة بيان دور المنظمات | The NGO non - governmental organizations represent the main contents of the development in the time where the governments do not play main role in the arena. These organizations play role witch ranges from presenting services to defend the right of individual, and to maintain the environment.One of the objectives of the thesis is to clarify the role of the “NGO” the non - governmental organizations in Karkouk in order to achieve the local development through studying a sample/example of an organization working there. And for achieving the main objectives, the research tried to achieve the subsidiary objectives represented in recognize the characteristics of the Non - Governmental organizations and to know its objectives and its contents and what is concerning its independence.Finally, recognition of the development activities that these organizations are undertaking, and analyzation these organizations for knowing the role they play in the development of the local community in Karkuk.The thesis was generated by the question : do the non - governmental organizations, in Karkuk, play a role in the development of the local communities? Is there an interest in a certain dimension of the local development dimensions (economic, social, political) more than the other dimensions? Is the announced specialization of the organization plays a role in determining the dimension on whish based the local development? The questions of the thesis have been answered and conclusions have been made, which the most important are : there is no balance in the geographic distribution for providing the activities of the non - governmental organizations, for the interest of the city on the count of the countryside; the limitation of the participation of the non governmental organizations in the economic development field while it ontributes highly in the political and social development field. And finally, the majority of the organizations are serving a specific sect.Also, the study made recommendations like : the necessity that the non - governmental organizations take care of the economic filed. And the necessity that the non - governmental organizations get away of the social classes in the field of its work. It is necessary to direct and to highlight the necessity of unifying the direction of registration of the non - governmental organizations.

قياس الفقر متعدد الابعاد في العراق باستعمال مؤشرات اكسفورد OPHI == Measuring Multidimensional Poverty Using Oxford Indicators (OPHI)

Author name: حمدي محسن عليوي
Supervisor name: نبيلة عبد الهادي الشريف
Specific topic: Applied Statistics
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: ان الدراسات والبحوث التي تخص الفقر متعدد الابعاد لم تجد اهتماما الا في السنوات القليلة الماضية ولاسيما بعد ان اطلقت مبادرة اكسفورد التابعة لبرنامج الامم المتحده الانمائي تقرير التنمية البشرية لعام 2010، حينها اصبح الاتجاة بالتحول من نمط القياس الفردي الى | Studies and researches that concerned in multidimensional poverty did not find any attention, except for the last few years especially after the initiative of oxford - the report of human development of 2010, since then, the pattern changed from the single measurement to multi measurement, by describing poverty in many variables instead of one variable (income). According to the initiative of oxford - the report of human development, Multidimensional poverty on a national scale in Iraq contain five main dimensions dimension consists several indicators (education, basic services, level of living, feeding and health and employment), each dimension consists several indicators. This study came to measure multidimensional poverty and knowing the poor rate and the poverty severity, on a national scale in Iraq and its(18) governorates, and also on an Environmental Scale (rural, urban), and then using the analysis of multidimensional poverty (Principal component Method), to determine the variables causing in forming these elements which affect multidimensional poverty, on the other side, and the central statistical organization also can benefit from this study, because this method has been used in Iraq recently. The main conclusions of the research was that the multidimensional poverty has recorded differences in Poverty rates between the governorates, since that (Erbil) has recorded the lowest Poverty rate than other governorates, and when compared with (Wasit) which has recorded the highest Poverty rate, it will show that on each poor individual in (Erbil), on the other hand there is Five poor individuals in (Wasit), also the severity of poverty was high in all of the Governorates, even in governorates that has low poverty rates. On the Environmental scale (rural, urban), the multidimensional poverty in rural was four times bigger than urban. The results also shown that There are five main elements that affects multidimensional poverty on an Iraq scale, in another side, there were six elements effecting in (rural, urban) scale.

دور الممارسات الفردية والجماعية في تحقيق متطلبات راس المال المعرفي : بحث استطلاعي لعينة من اساتذة جامعة بغداد

Author name: احمد حسن احمد
Supervisor name: صلاح الدين عواد كريم الكبيسي
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:

تقدير الدالة اللامعلمية للبيانات العنقودية == Nonparametric Regression Function Estimation of Clustered Data

Author name: حلا كاظم عبيد
Supervisor name: سجى محمد حسين الهاشمي
Specific topic: Statistics
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: البيانات العنقودية تظهر في الكثير من العلوم الاجتماعية والصحية والسلوكية. وتتميز هذا النوع من البيانات بوجود الارتباط بين مشاهداتها. وممكن التعبير عن العنقدة من حيث العلاقة بين القياسات على الوحدات ضمن نفس المجموعة فان النماذج الاحصائية تحتم على حساب الار | Cluster data appears in a lot of social, health and behavioral sciences. And featuring this type of data link between the presences of her observations. And possible expression of clustering in terms of the relationship between measurements on units within the same group, the statistical models makes it imperative for the link account at every level, because failure to do so leads to misleading results. Hence the importance inside the Observations link to the estimating of the function non parametric for cluster data where the use of parametric method for ICON is always desirable to estimate some functions Because of the shape of the data is unknown in advance the appropriate function or as a result of the existence of some obstacles so it is the use non parametric method to estimate (smoothing) Nonparametric function.. Research has shown developed in recent times on the use of non parametric regression when parametric the assumptions are unfulfilled. And non parametric regression allows greater flexibility of functions dependent variables resulting from the data. Previous research has touched on the case of cluster data estimating the ways non parametric and semi parametric methods and was adopted state of neglect of the link within the same cluster property data that distinguish cluster data is particularly. And local kernel estimator achieved more efficient negligently correlation within clusters (even if the correlation is in the interest the study). While some touched on the case taking correlation between Observations per cluster using the estimated equations. Others had created the kernel methods in the case of cluster data behave completely different from the behavior of the capabilities of the spline estimator as has achieved kernel methods results more efficient when the neglect of the link within the clusters, while spline methods results achieved less variance of smoothing fixed parameters at taking the link inside clusters into account in the estimation process.So in this thesis will be nonparametric function estimating for clustered data using the Seemingly Unrelated Kernel Estimators, and The Generalized Least Squares Smoothing Spline Estimators and propose Robust methods and comparison of the methods listed above to indicate the best estimate of the nonparametric function estimating for clustered data, taking into account the structure of the link within the clusters were cluster data, The adoption of cluster data, which has the same number of explanatory variables within each cluster. To achieve this, thesis was divided into five chapters, the first chapter included introduction and aim of the research and reference review, either Chapter II now include the theoretical side which discussed the methods used to calculate the non parametric function of cluster data in the presence of the link. While included Chapter III experimental side (simulation) and the application addressed method in the second chapter and the statement of the best way has less (MAE) or (MSE). and either the fourth chapter includes the applied side to the real data for the proportion of white blood cells and its impact on the proportion of blood per patient (cluster) and Chapter V which includes the most important conclusions and the recommendations.it is through simulation experiments have been finding the best way to estimate the non parametric function for cluster data and a way The robust Generalized Least Squares Smoothing Spline Estimators in the case of a correlation. It was the application of all methods of the practical side using real data about the proportion of white blood cells and their impact on the proportion of blood hemoglobin for patients with blood cancer (leukemia).

التحليل الاحصائي لتجارب القياسات المكررة للبيانات المصنفة == The Statistical Analysis For Experimental The Categorical Data of Repeated Measurement

Author name: حلا كاظم عبيد الصبيحاوي
Supervisor name: سجى محمد حسين الهاشمي
Specific topic: Statistics
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: حيث تم استعمال اختبار (Cochran, Mc Nemar, Ireland & Kullback, Stuart, Bhapkar, Ireland & Ku & Kullback) على بيانات ذات معالجتين وكل معالجة بمستويين المتمثلة ببيانات مرض ضغط الدم ولدوائين وكل دواء بمستويين (ملائم وغير ملائم) ومن خلال الجانب التطبيقي تم الو | In this dissertation the study have concentrated on the use of repeated measurements tests of catcorigal data, where we used (Cochran, Mc Nemar, Ireland & Kullback, Stuart, Bhapkar, Ireland & Ku & Kullback) tests on two treatments data, and every treatments with two levels which represent raised blood pressure data, and for two medications, each medication with two levels (appropriate and inappropriate), through the practical aspect, we concluded that the ratio of response for the two medication are the same. Also we used (Ireland & Ku & Kullback, Bhapkar, Stuart) tests on data with two treatments, each treatment has more than two levels that represent data of fifth grade (High school) for Arabic text book through years (2001 - 2004) in sumer high school, in which the first treatment represents the students grades in mid term exam, and the second treatment represented the student grades in final exam, through the practical aspect we gained an equivalent results in the previously mentioned methods (in which the students levels in mid term exam equivalent to that in final exam). We also used (Ireland & Kullback, Cochran) tests and weighted least squares (WLS) tests on three treatments data in which every treatment has two levels that represents data of student in the same grade, and in the same years for English text book in which the first treatment represents the first term average, and the second treatment represents the student's grade in mid year, and the third treatment represents the average of second term. And for two levels (Pass and failed), through the applicative of these test on these data we concluded that the level of any given student in first term is equal to the level in mid year and it's also equal to that in second term.

مقارنة طرائق تقدير دالة البقاء لتوزيع لوماكس باستخدام عينات مراقبة من النوع الثاني

Author name: حلا سلمان فرحان
Supervisor name: صباح هادي عبود الجاسم
Specific topic: Statistics
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: في هذه الرسالة تم تقدير دالة البقاء لتوزيع لوماكس اخذين بنظر الاعتبار وجود عينات مراقبة((Censored Data من النوع الثاني في حالة توافر معلومات اولية عن المعلمات بشكل دالة احتمالية اولية مشتركة لكل من معلمتي الشكل والقياس,حيث تم افتراضها حسب اسلوب الباحث(Jef | In this study have been estimated the survival function to Lomax distribution considering there was censored data (second Type) just in case if a primitive information were available about the indications as mutual primitive probability function for both : indications form & measure which assumed in order to method of the searcher (Jeffry) and also squared error loss function). So measured estimated pez S*(t) for survival function S (t) is the conditional expectation function S*(t) =E[S (t)/X].It has been used approximated methods to measure them because It is hard : to measure the complementary of numerator and denominator in a mathematics form by using Bayes method. One of these methods is the method of the searcher ( Lindley) while the other method was return to ( Tierrney and Kadon).In addition to methods formerly to estimate the survival function; the searcher has used the Shrinkage method. While she used the maximum likelihood method as a usual method for those which did not depend on the primitive information because the estimated thing had fixed quality.So, all this to make the comparison between these methods and the oldest one through simulation style by Mont - Carlo to get new estimation which carried the wanted qualities in the perfect estimated to get specific results : to choose the suitable estimation method.The searcher hade made the bayes (lomax distribution survival function) as the lindley manner was the best among the other manners to estimate lomax distribution survival function ,on general ;while the manner of the maximum likelihood method was the best manner among to other estimated manners for tiny simple size on private.

تشخيص ابعاد الهيكل التنظيمي : دراســة فـي مجلس محافظـة ميسان == Diagnosis of The Dimensions Chart Organizational Study In Missan Province Council

Author name: حكيم عطية زغير العبودي
Supervisor name: علي حسون فندي الطائي
Specific topic: Local Administration
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: ان الهدف الاساسي من هذا البحث هو اعداد هيكل تنظيمي لمجلس محافظة ميسان وعلاقة وطبيعة عمل اللجان في الهيكل التنظيمي من خلال تجربة الباحث خلال مدة عمله في مجلس محافظة ميسان والنظام الداخلي المعتمد لمجلس المحافظة وتقارير ديوان الرقابة المالية واراء المختصين و| The Basic objective of this research Preparation of organizational structure of theMissan province Council. The relationship and the method of work of the committees in the organizational structure Through the experience of the researcher during his tenure in the Missan Province. The rules of procedure adopted for the provincial council and reports of the Office of Financial Control and the opinions of specialists and those interested in the work of the Council and its various committees and observations reported during the previous stages of the work Redistribution of the Standing Committees of the provincial council and integrate with each other and especially similar and converged in the jurisdiction and work and reduce the administrative bureaucracy and the development of other committees as it deems necessary and essential to the work of the Council researcher It may be omitted by the current rules of procedure of the Council. The Board committees basis in the preparation of the organizational structure of the Missan provincial council, is also interested in research on the preparation of an organizational structure for each committee through the formation of an advisory council technician to increase the expertise and professionalism and specialization in these committees and on the need to include functions and terms of reference of the committees basic aims that I found for it local councils which : (Legislation and supervision and budget preparation and planning and organization)And included in detail evident in the duties and responsibilities of these committees and to provide information and a database for each of the Committees of the Board of Missan province to include the number of local legislationThe number of field visitsEnumerate the proposed billsNumber of seminars, workshops, conferences and everything related to the working methods of each committee through monthly and yearly schedules for each committeeAs well as the goal of the researcher to create an internal system of each committee of the Board committees and procedural rules to regulate the work of these committees and find some kind of positive complementary relationship Between the council's committees and permanent institutions of the State Assembly in the province of common jurisdiction of hand Administrative, staffing and organizational structure of the people and departments and units related to the

امكانية اعتماد الحلول الراديكالية في تغيير واقع التنظيم المحاسبي في العراق == The Possibility of Adopting Radical Solutions To Change The Reality of The Accounting Regulation In Iraq

Author name: حكمت حمد حسن
Supervisor name: بشـرى نجم عبد الله المشهداني
Specific topic: Accounting
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعد المحاسبة علما من العلوم الاجتماعية يستند على مجموعة من المبادىء والقواعد القائمة على مبررات منطقية , حيث تتولى مسؤولية توفير المعلومات المالية عن حقيقة الوضع المالي لمنشاة الاعمال , وبالتالي فهي تخضع لذات المداخل الفلسفية التي تخضع لها العلوم الاخرى | Accounting is Science from the Social Sciences is based on a set of principles and rules based on rational justification, which is responsible for providing financial information about the fact of financial position of the entity business, and are therefore subjected to the same philosophical entrances governing other sciences to explain and interpret the nature and the way of progress in science. This study is consistent with several previous studies which see accounting progressing according to the approach of radical revolutionary, completely as described by a professor of the history of American science Thomas Kuhn (1922 - 1996) in his book " The Structure of Scientific Revolutions," in which he sees that the progress of science with the open end starts from the stage before the science and followed by the stage of normal science, and then the stage of the crisis when anomaly states that undermine confidence in the Paradigm of natural science are increasing , then the revolution to resolve the crisis through adoption of new Paradigm able to cope with the problems that the former Paradigm from was unable to deal with them. One of the most important findings of this study is that the progress of accounting within the last hundred years had embodied the steps defined by Kuhn in the private approach in progressing of science, where the international paradigm accounting moved from the form historical cost to the form of the fair value which was culminated in the issuance of standard reporting International financial 13 ( fair value measurements ) and if it has now compared with the local paradigm in Iraq (standardized accounting system) , the size of gap has been continuously widen over time compared with the previous Iraqi studies which carried out similar comparisons, because of the stability in the local paradigm and its inability to accommodate environmental change while the change and development on the other side continued. These results paved the way for introducing recommendation in necessity to change local paradigm and replaced it thoroughly by the paradigm of international accounting, being unable to achieve the goals that accounting founded for them ( providing useful information ) in the current environment conditions making use of the experiences of several countries that have passed similar circumstances and with deliberate manner in cooperation with the international professional bodies.

ادارة الموهبة والمقدرة الجوهرية للموارد البشرية كخيار لتعزيز الميزة التنافسية للمنظمات : بحث ميداني في وحدات الاداء الجامعي == Talent Management And Core Competency For Human Resources A Choice For Enforcement of Competitive Advantage For The Organization Field Research In University Performance Units

Author name: حسـين وليد حسين عباس
Supervisor name: غني دحام تناي الزبيدي
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: الغرض من هذا البحث تسليط الضوء على العلاقة بين ادارة الموهبة والمقدرة الجوهرية للموارد البشرية وانعكاسهما في تعزيز الميزة التنافسية للكليات، وسعى البحث الى تحقيق جملة من الاهداف المعرفية والتطبيقية. اذ تشكل ادارة الموهبة الاتجاه الحديث لادارة الموارد ال | The purpose of the research to focus the light on the relation between talent management and essential core competency for human resources and its inflects in enforcing competitive advantage for the colleges. Talent management represents modern direction to manage the human resources and the principle source to provide the organizations with high skill employees and distinguished performance. Also The core competency for human resources are regarded as cornerstones execute all tasks and duties that were undertaken by the colleges including the best competencies. Due to the great changes of the environment which are the colleges carry out their responsibilities, several colleges started looking for means and ways to strengthen their competitive advantage. The Problem of Field study is represented by the existence of clear failure in implementation of the activities of Talent management and concentrate on constructing core competencies for human recourse, and negligence of its role in consolidate competitive advantage in Iraqi colleges, Also the research aimed at to achieve several applied and knowledge objectives, and According to such a problem and objective , and in order to verify the variable of the main and sub - study , we formulated (7) principle hypothesis with (24) sun - hypothesis. Adopted The questionnaire as a tool to collect data of the study according to ready criteria and standards by using pentagonal Liker grade. It was subjected to the measures of honest and firmness, and distributed among (69) person from the employees in university performance units in (18) colleges from five Iraqi universities : “ Baghdad , Almustansiriya , Technical , Alnahrain , and AL.Iraqia university “. To analyze the data of the study, we used Statistics programs (SPSS) and (Excel). The statistical instrument that used in the analysis was “curve, available coefficient , correlation coefficient for Spearman , simple and multi linear slope and analyzing of the path”. The statistic approaches showed several results , the most important one was the existence of moral relation between the Talent management and core competency for human resources. Also showed that is moral effectiveness for each of the Talent management and core competency for human resources in consolidating the competitive advantage for the colleges , and the level of the effectiveness increase if they existed together. Regarding discussion of the results , the study presented several conclusions , out of the talent management and core competency for human resources are the competitive advantage for the colleges under dynamic environment that worked in the matter , which required increasing concentration on application of the activities of talent management and construct core competency for human resources ,that a working within , through knowing the advanced experiences of other advanced countries and make use of it in a best way

تاثير قنوات التوزيع في تحقيق رضا الزبون : بحث ميداني == The Impact of Distribution Channels To Achieve Customer Satisfaction / Field Research

Author name: حسين هشام عبد الرحمن السامرائي
Supervisor name: غسان قاسم داود سلمان اللامي
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: يعد التوزيع من عناصر المزيج التسويقي الرئيسة التي بواسطتها تستطيع المنظمات ايصال منتجاتها عبر قنوات خاصة الى جميع زبائنها في الزمان والمكان المناسبين لتحقيق المستويات المرغوبة من رضا الزبون، ولذا ومن هذا المنطلق والاهمية يعتبر بحث تاثير قنوات التوزيع في | The distribution of the elements of the marketing mix key by which organizations can deliver their products through private channels to all customers in the right time and place to achieve levels desired by customer satisfaction, so this sense and importance is to investigate the effect of distribution channels to achieve customer satisfaction in the industrial sector Iraqi basic orientation the current study. The eating study of customer satisfaction of topics complementary to the importance of distribution channels for organizations of Iraq, and the fact that the industrial sector is the most important pillars for building the economy of countries and their development, the researcher on the sample selection of industrial organizations of the Ministry of Industry and Minerals in Iraq, and the purpose of achieving the objectives of current research as sample consisted of (70) members of the administrative staff and technicians at the General Company for dairy products (Abu Ghraib) and the General Company for the manufacture of medicines and medical supplies - Samarra subsidiaries of the Ministry of Industry and Minerals in Iraq, and the purpose of updating the requirements of research data was collected and employ personal interviews as well as observations researcher that reward with the research sample, were Using a number of statistical methods mean, standard deviation, and simple linear correlation, and simple linear regression coefficient, and multiple linear regression coefficient, and test (Mann - Whitney) in the display, analysis and interpretation of the results of the study. The research found to a number of conclusions, mainly managed departments marketing that uses factors influencing the selection of distribution channels and evaluate the performance of distribution channels in directly influence customer satisfaction in order to achieve the levels desired satisfaction by senior management, but the influence evaluate the performance of distribution channels to achieve Customer satisfaction was greater than the effect of the distribution channels (totaling), On the other hand, factors affecting the choice of distribution channels have had a deep impact in achieving customer satisfaction, especially the factors relating to the organization totalling axes. The most important recommendations, the Iraqi companies Industrial if it wanted to achieve levels desired customer satisfaction it must increase interest productivity distribution channels and by working on a comparison between the rate of productivity channels distributive owned with rates similar to companies other competition, and motivate and reward members, and improve productivity channels distributive, and addressing the problems and obstacles faced by the members of the channel, and increased influence in the recruitment of all potential and financial resources optimally, so this sense and important companies must when selecting channels distributive appropriate work on the design of distribution channels fit in with their products and taking into care factors influencing in the selection of these channels on the one hand and evaluate the performance of the members of the channel (an attempt to take corrective action to adjust according to market developments) on the other, which ensures organizations Iraqi industrial further increase distribution opportunities for their products and to achieve levels desired by customer satisfaction, which is one of the most important objectives of Industrial Organizations Iraqi.

ستراتيجية العمل والتخصص في المنظمات غير الحكومية : دراسة لعدد من منظمات مدينة بغداد == Business And Specialization Strategies In The Non - Governmental Organizations/A Study Onseveralorganizations In Baghdad

Author name: حسين محمد لهمود الفتلاوي
Supervisor name: كامل كاظم بشير الكناني
Specific topic: Strategic Planning
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: ان للمنظمات غير الحكومية تاثير في داخل المجتمعات التي تنشط ضمنها، وهو يمثل التغيير الايجابي الذي تهدف تلك المنظمات احداثه في المجتمع، ويزداد ذلك التاثير باعتماد المنظمات غير الحكومية التخصص في مجال العمل واعتمادها استراتيجيات واضحة في اعمالها، والمجال | Maintaining the privacy of work and consistency on the strategic orientations are of the most important challenges facing the non - governmental organizations NGO especially that these organizations are working in an unstable environment which reflected in their work through facing many options and challenges encountered in connection with determining the nature of its business, and areas that copes with their ability, and focus on it.The study examined the deviation of non - governmental from the goals side acts side acts dispersion of efforts and weakens its focus on the main purpose for which it was founded. In addition to that, those businesses often do not align the jurisdiction of the non - governmental organization implemented in a manner incompetent, causing the waste of money and efforts. Hence it highlights the importance of specialization work for non - governmental organizations as a strategy. Therefore hypothesis that built the success of non - governmental organizations, but rather depends on how dependence specialization strategies that are consistent with its goals in the fields of employment and recognized the importance of networking and identify principles for dealing with other state institutions.The researcher studying the two projects and to compare the strategic directions and determine the amount of deviation from these trends, also touched on the sources of funding and networking and principles for dealing with government institutions.The study found that the strategy in general practices of NGOs in Iraq is weak, and there are no special strategies networking followed by organizations, there is also a gap between the strategic goals of the non - governmental organizations and the goals announced by the rules of procedure, and the weakness in the capacity of organizations to shift toward self - financing, where most of the projects rely on grants from the foreign & international part.The study also illustrated the most important solutions and proposals to increase the efficiency of NGOs strategic practices in the recommendations that came out of this study, by continuing academic studies regarding the strategic practices for NGOs

تاثيرات الخطا البشري في المخاطر المصرفية وامكانية التحول نحو المنظمة المتعلمة : بحث تجريبي في عدد من المصارف العراقية الخاصة == The Effects of Human Error In The Banking Risks And The Possibility of Transition To A Learning Organization Empirical Study In A Number of Iraqi Private Banks

Author name: حسين لازم الزيدي
Supervisor name: سعد علي حمود عباس العنزي | صادق راشد حسين الشمري
Specific topic: Business Administration
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف هذا البحث الى دراسة تاثيرات الخطا البشري في المخاطر المصرفية وامكانية تحويل المصارف العراقية الخاصة الى منظمات متعلمة، وذلك من خلال قياس واختبار تاثير الخطا البشري في المخاطر المصرفية، والوقوف على المخاطر الاكثر ارتباطا به للتركيز عليها، وتقديم المع | This research aims to study human error effects in the banking risks and the possibility of converting the Iraqi private banks to educated organizations, and through the measurement and testing of human error effect in every kind of banking risks types and stand on the most closely associated with the risks in order to focus on them and make appropriate processors have with respect to and increase the availability of skills and expertise required to carry out banking operations of error - free manner. Find dealt with human error in terms of meaning and understandable, classifications and types, causes and consequences and its approaches and theories. Also addressed placed banking risks in terms of meaning and concept, species and entrances and theories, also addressed placed banking risk management and measurement. Also addressed the evolution of organizations down to the learning organization, including the concept and characteristics and dimensional measurement, and the requirements of becoming a learning organization. The research was sealing his intellectual and theoretical study of the relationship between the three threads with the submission of a successful international experiences. We depart search of his problem to was the need of the Iraqi private banks, which are supposed to reflect the level of development and progress in financial and economic of the country areas, to a deeper understanding of the human errors committed within the bank either by management or employees, and to understand their causes and consequences and its direct and indirect effects in banking risks, which are a feature of the banking environment, and thus its impact on the bank's success in achieving its objectives, or protect it from falling into failure, and leave the banking market. So it was necessary to find a strategy to ensure the management of human errors and management of banking risks, be the basis of learning from the mistakes of the past and adopt the principle of creativity and knowledge, within the court system called the learning organization.The research methodology depend on experimental method, has identified a set of hypotheses that have been tested different tools of financial analysis, the style of case study statistical tools. Has been selected five banks exposed to real problems for analysis and access to the results serve to know the effects of human error in the banking risks, it was also selected three banks from the good rating for comparative purposes to measure the possibility of converting to banks, educated organizations. The research has come to many of the most important results that the most important errors that affect the banking risk is management mistakes, especially mistakes of decisions making, and that more risk is affected that the credit risk. The research found that the dimensions of learning organizations in Iraqi banks available moderately, and that non - distressed banks are best able to switch to an learnining organizations

محـددات الميزة التنافسية للقطاع الصناعي في الصين والعراق : دراسة تحليلية == Determinants of Competitive Advantage In The Industrial Sector In China & Iraq Analytic Study

Author name: حسين غازي رشيد
Supervisor name: فوزي حسين محمد الحديثي
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: The determinant of competitive advantage is one of the most important topics of the international economics because of the fierce competition at the national markets ,and so many studies have been conducted to answer the question - why some countries succeeded in creating and keeping its competitive advantage while others failed in this achieve this goal.The study goes off from the following hypothesis to adopt the determinants as a package plays a major role in gaining a foothold at the international markets. The aim of the study is to find out the nature of the determinants of competitive advantage of the industrial sector in Chinas economy.To test the hypothesis ,the study included three chapters ,the first was dedicated for the conceptual aspects ,while the second was devoted to the determinants of competitive advantage in the Chinese economy.the third studied the Iraqi industrial sector and its opportunities in the lights of determinants of competitive advantage. The study reached the following conclusions1 - the abundance of the production factors that embodied in the comparative theory is not anymore able to explain success at the international markets.2 - The new concepts of competitive advantage focuses on the productivity of the production factors.3 - China did not rely on its low - wage labor only but also tried every thing possible to keep its competitive advantage through building modern infra - structure, spending more entraining labor force, and allowing foreign investment.4 - The industrial sector in Iraq is very weak because the makers of economic policy neglected all determinants of competitive advantage

مقارنة احصائية للحالة الصحية لاطفال المحافظات الجنوبية دون الخمس سنوات بين عام 2006 و2011 == Statistical Comparison of The Health Status of Children Under Five Southern Provinces Between The Years 2006 And 2011

Author name: حسين عيسى مسلم القريشي
Supervisor name: اسماء نجم عبد الله
Specific topic: Applied Statistics
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: العراق هو احد الدول التي عانى اطفاله من ظروف صعبة جدا , فواقع العراق السياسي جعل اجيال عدة تعيش في ظروف انسانية غير طبيعية لعقود من الزمن ان هذا البحث يهدف الى اجراء مقارنة للحالة الصحية للاطفال دون سن الخمس سنوات في المحافظات الجنوبية بين2006 و2011 اعتم | Iraq is one of the states that children suffering from very difficult circumstances, the reality of Iraq's political make several generations living in abnormal humane conditions for decades that this research is aimed at a comparison of the health status of children under five years of age in the southern provinces between 2006 and 2011, a researcher in the study approved the cluster survey data multi - third variables in the 2006 survey cluster multi - fourth variables in 2011, which Ajerthm the Ministry of planning / Central Bureau of Statistics, was taking the most important influences on children's health, including malnutrition, disease, diarrhea, respiratory infections, vaccines, drinking water, sanitation health, quality of feeding, social, educational and axis through the use of style analysis world by using Principal Component analysis to derive the most explanation of the health status of the children of Iraq in two years, factors and through the use of some software statistical shelf SPSS to show results concluded the researcher as shown by the results of the analysis the World in 2006 for the provinces as a whole that there are five significant factors that control the thirteen variables involved in the search on the southern provincial level either in the year 2011 for the provinces, the results showed the presence of four significant factors that control the three variables ten We note that the number of factors decrease between two and it conclude that health status in advance, either for the environment. in the year 2006 showed the results of factor analysis of the present, there were five significant factors that control the variables as a whole Lama in 2011 Veugd also five influential moral factors in health status and conclude that there is no difference in health status between the two for the present, As for the countryside were the results of the analysis the global him that he showed in 2006, there are five significant factors that control the thirteen variables involved in the search and in the year 2011, the results showed the presence of five moral factors controlling the variables and here we conclude that the lack of difference in the number of factors for the countryside between the two but there is an increase in the strong variables within the factors in the year 2006, which infer the existence of a very simple interest in rural health. the results also showed that the strongest variables influence the health aspect which vaccines variables making it one of the most important variables for the years 2006 and 2011 and we can call this component component health and that the strongest variables and rank second is the second component as included variables (diarrhea, coughing disease, the quality of the land housing, child's height, weight of the child, breastfeeding, the child's age, number of children under five years in the family) and we can call this vehicle as the (environment Child). It is the most important recommendations were are 1 - Give the subject of child health under five years of great interest by the state and the provision of supplies for all of it 2 - the need for attention and attendance routine vaccines to take the vaccines in a timely manner with the need to keep Bacart vaccines to know when the vaccine 3 - Increase health campaigns carried out by the Ministry of Health and for more than a vaccine as well as increased dropouts campaigns for all routine vaccines

راس المال الزبائني بتماثل الزبون والمنظمة في اطار فلسفة التسويق الشمولي : دراسة تحليلية لاراء عينة من المدراء والزبائن بمصرفي الرافدين والرشيد == Customer Capital Via Customer - Organization Identification Within The Framework of The Holistic Marketing Philosophy (A Analytical Study of Sample Opinion From Managers And Customer At In Al - Rafideen And Al - Rasheed Banks

Author name: حسين علي عبد الرسول الجنابي
Supervisor name: غسان قاسم داود سلمان اللامي
Specific topic: Business Administration
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف البحث الحالي الى توظيف اطار فلسفة التسويق الشمولي لتعزيز راس المال الزبائني بوجود تماثل الزبون مع المنظمة كمتغيروسيط. وتتجسد مشكلة الدراسة الرئيسة بتساؤل اساسي مفاده كيف يستطيع المصرف ان يعزز راس ماله الزبائني من خلال تبني فلسفة التسويق الشمولي. وت | Current research aims to employ framework of a holistic marketing philosophy to enhancing customer capital existence of customer - organization identification. And embodied the main problem of the study questionably fundamental view how can the bank to enhancing its capital customer through the adoption of a holistic marketing philosophy. The study sample target managers in the Rafidain and Rasheed, as well as his customer, has been included in the study sample (120) individual heads of departments and branches. Offset (120) customers of the two banks. For the purpose of data collection research relied on questionnaire as the main tool has been developed in the light of the views and thoughts of researchers and specialists in the field of study variables.In light of the results of the statistical analysis, Search devised a set of conclusions was the most important : Bank can enhancing its capital customer through relied on marketed holistic philosophy verify the customer's social needs in identification. Based on conclusion study by the research, was derived a set of recommendations, the study community can find to overcome some obstacles present or future, especially since the banking industry in Iraq is witnessing dramatic shifts. Perhaps the most important of these recommendations was the need to adopt management banks surveyed holistic marketing philosophy and work to make them, through the inclusion of the Bank's vision and mission, and must move towards different market sectors so that they can penetrate as much as possible from the market

تنمية السياحة في العراق وتاثيرها الاقتصادي والاجتماعي في المجتمع : رؤية استراتيجية == The Development of Tourism In Iraq And Its Economic And Social Impact On The Society

Author name: حسين عباس خلف
Supervisor name: فارس كريم بريهي
Specific topic: Strategic Planning
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: يمتلك العراق مقومات وجود سياحة نشطة لوجود عناصر الجذب السياحي فيه والمتمثلة بالارث التاريخي والحضاري العريق , وكذلك وجود مراقد ومقامات الانبياء والاولياء الصالحين , كما يمتاز بتنوع طبيعته الجغرافية.تسلط الدراسة الضوء على مفهوم السياحة ونشاتها , وماهية ال | Iraq has the elements of active tourism because the presence of elements of the tourist attractions, the inheritance of historical and cultural heritage, also there shrines of prophets and saints, and various geographical nature.the study are highlights the concept of tourism and its beginning, the concept of development and the tourism development and its importance, moving towards the most important types of Iraq tourism, also refers to its current role in contributing to the national economy and its impact on the community run the manpower, the number of students graduating with this specialization, and then discusses the obstacles that facing tourism in Iraq, it also discusses how to work on the tourism sector development and make it an opportunity to adopt on variety the sources of revenue for the country, which can contribute to tackling the defect in the national economy by diversifying sources of revenues, bring foreign currency, and have an impact on society also by providing employment opportunities, by absorption of unemployment rampant, and establish generations have a culture aware for tourism value and interest in.The most important have conclusion it this study : ? Iraq has many elements for the advancement of tourism sector, including legacy of cultural and religious variety and picturesque nature, as well as human resources that had the capable to success the work of the tourism sector also had features of social and cultural variety and this whole represent strengths points supports the possibility of making tourism the basis of major factor for the adoption by supporting the national economy and provide jobs to absorb part of the existing unemployment and a reason to increase the awareness and culture among the members of society.? There are obvious neglect to tourism sector in Iraq by the legislative and executive authorities and lack of interest in it to take the role in supporting the national economy, the diversification of the country's resources and leave the unilateral economy, this neglect its from not to consult with the public and private sector to regarding the enactment of legislation pertaining of tourism, and confusion determining roles and duties assigned to tourism board.The most recommendation that study done are : ? Must be a real will that work to provide a suitable environment to success the tourism sector in Iraq, starting from the enactment of legislation to support this sector down to give the role and objectives clear to him, through the facilities of banking and financial support to encourage the private efficient sector taking place in this field, and must provide the infrastructure to help and ensure the success of the projects, that to not forget the security side, political stability and who does not exist without them for the process of tourist development.? Formation a committee to coordinate between the government sector and the private sector, and oversee the implementation of the tourism sector development strategy, reporting and feedback it, and give recommendations to the decision - makers.

تاثير بعض عوامل البيئة الداخلية للمنظمة في نجاح التخطيط الاستراتيجي : بحث استطلاعي لاراء عينة من العاملين في صحة كركوك - العراق == The Effect of Some Internal Environment Factors of The Organization In Strategic Planning Success Exploratory Research of Health Employees Sample In Kirkuk / Iraq

Author name: حسين صابر حسين جيمةغي
Supervisor name: انتصار عباس حمادي الدليمي
Specific topic: Nursing Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تتجسد مشكلة البحث في اطارها العملي بمحدودية الاهتمام بدراسة تاثير عوامل البيئة الداخلية للمنظمة والممثلة ( بدعم الادارة العليا، الموارد، مشاركة العاملين، الالتزام التنظيمي ) في نجاح التخطيط الاستراتيجي خصوصا في المنظمات الصحية. هدف البحث الى دراسة عوا | The practical framework of the research problem is the limited interest of the study on the effect of the internal environment and factors of the organization like (support of the senior manager, resources, employees participation, organizational commitment) to the success of the strategic planning especially in health organizations.The research aims to study the internal environment factors and its effect in strategic planning success in Kirkuk Health Department in Iraqi Ministry of Health through studying their capabilities and ability to study the health organization needs by studying a sample includes (100) person (general managers, head departments, and health centers managers).The data collected by depending on questionnaire then analyzed by using the statistical program (SPSS).The study finds out some important results to prove the research hypothesis that said there is a link between internal environment factors on strategic planning success.The study finds a set of recommendations that contribute in developing the mechanism that can be applied in Kirkuk Health Department also propose more future research in strategic management fields to accommodate the problems of the health sector.

ادارة المخلفات الصلبة باستعمال نظم المعلومات الجغرافية : بحث تطبيقي في مديرية بلدية الحلة == Management Solid Waste By Using Geographical Information System

Author name: حسين رضا سعيد الخفاجي
Supervisor name: سعدون حمود جثير الربيعاوي
Specific topic: Municipal Administration
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعد مشكلة النفايات الصلبة في وقتنا الحاضر مشكلة عالمية بين دول العالم جميعها ومنها العراق، وقد تزايدت حدة هذه المشكلة في الوقت الحاضر كنتيجة لزيادة عدد السكان، والنمو الاقتصادي وارتفاع مستوى المعيشة وازدياد معدل استهلاك الفرد والتوسع العمراني والحضري، | The solid waste problem in the present day global problem among all countries of the world, including Iraq, have increased this problem unit for the time being as a result of the increase in population, economic growth and rising standards of living and the increase in per capita consumption, urbanization, urban, and must find a suitable for this problem, what solutions their negative effects on the environment and human health.The problem with traditional search methods that rely on the experience of self and experience, which have become 'ineffective in the current solid waste management, and not to activate the screening process which is the appropriate solution to the problem of waste due to reduced amounts raised and utilized in recycling operations, in addition to the lack of landfill sites healthy matching conditions environmental and health standards.The research aims to stand on the practice of operations management of solid waste in the city of Hilla, carried out by the mayor of Hilla Directorate - solid and the environment Waste Division, through field visits and personal interview to officials of the municipal departments and units of its data collection and information related to solid waste, and assess the current status of the processes of collection and transport waste through the questionnaire that had been prepared for citizens and employees, as well as to determine the solid waste disposal sites (landfill) in accordance with the environmental and planning standards using spatial analysis of GIS technology (GIS). The search reach a set of conclusions was the most important, operations carried out by the municipality of Hilla Directorate only limited to two (collection, transportation and disposal of waste in the open position) and it is not working properly, because of the many problems that can be identified as finance, human and material, and the presence of serious and genuine desire for the process of sorting the waste by the citizens in the event of availability of the necessary supplies, and that the current landfill site has many environmental and health damage due to its location is not appropriate and that his work is not in accordance with the engineering and technical mechanisms standard applicable internationally.Based on the findings of the research results it has developed a set of recommendations including minutes prepared by the municipality of Hilla Directorate about what produces the individual per day of waste and identify and classify types of waste because of its significant impact in the stages of waste management, and the preparation of programs and courses developmental for integrated solid waste management staff and workers, and educating and encouraging citizens on the need for the initial screening of waste by him and the adoption of spatial analysis of GIS technology (GIS) in finding the best sites for manufacturing plants or landfill sites according to environmental and planning conditions,

توظيف الحلول الابداعية لتحقيق متطلبات التحسين المستمر للجودة في مشاريع مياه الشرب : بحث ميداني في دائرة ماء بغداد == Harnessing Innovative Solutions For Achieving Continuous Quality Improvement Requirements In Water Treatment Plants A Case Study of Continuous Quality Improvement In Baghdad Water Authority

Author name: حسين خضر احمد
Supervisor name: صلاح الدين عواد كريم الكبيسي
Specific topic: Municipal Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف البحث المعنون (توظيف الحلول الابداعية لتحقيق متطلبات التحسين المستمر للجودة في مشاريع مياه الشرب) الى توظيف مداخل التفكير الناقد والابداعي وادوات الحلول الابداعية للمشكلات, في التحسين المستمر للجودة, للمساعدة في انجاز العمليات التشغيلية بفاعلية في مش | This Research aims for harnessing critical and innovative thinking approaches besides innovative problem solving tools in pursuing continual quality improvement initiatives for the benefit of achieving operations results effectively in water treatment plants in Baghdad Water Authority, as integration of those two approaches with investing in employee need of achievement and self - actualization is essential to improve drinking water quality. Case study has been used in fulfilling this research in the sadr city water treatment plant, which was chosen as a study sample as it facilitates describing and analyzing its current operational situation, collecting and analyzing its own data, in order to get its own desired improvement opportunity be done.Many statistical means and visual thinking promoting methods has been used to achieve research task, at first bar charts visual representation advantages was harnessed to compare the project main treatment processes for the years (2009 - 2014) to appoint weak points to avoid them, by harnessing (P - Chart) to evaluate chlorine and turbidity processes behavior that showed a weak performance in the year (2014), and as the chart shows that these two processes variation is within statistical control limits and follows the common variable law that is inherent to any production process, we went for harnessing Pareto analysis diagram to identify significance of all project business processes variation causes in order to appoint them as main causes in the fish bone diagram to identify root causes of water quality problem, and for accurate diagnosis of variations problems the (X bar - R ) chart has been applied as it shows : changes in the center of the process, which is seen mainly on the (X bar) chart ; changes in the variation between the subgroups of the process, which is seen mainly on the (R) chart.For achieving process incremental improvement by investing in human being natural characteristic of need for achievement, the (Individuals - Moving Range) Chart technique has been applied to achieve process concurrent control, attaining its improvement by best followed acting on its constrains and by means of employees comprehensive participation, and by doing so with aids of series of action plans according to Deming's cycle, improvement results has been achieved through synoptically reduction in observations readings arithmetic means for water quality variables : residual free chlorine ; turbidity. To measure project ability for development, checklist approach has been applied to identify its capability to apply innovative problem solving methodology and continuous quality improvement initiatives, the results showed existence of these two variables in the project business procedural contexts, besides the existence of influence of the first research variable on the second, which was tested and confirmed in research hypotheses testing chapter, which showed beside that a statistical confirmation of the research quantitive improvement results. Finally Practical recommendation have been submitted that reflex research conclusions, the most important one advise adopting suitable innovative problem solving tools that support project treatment processes controlling and improvement, specially intended is the (Individuals - Moving Range) Chart technique, besides the necessity of establishing a new sub - department for quality control with incorporeal and lawful character, and a specialized continuous quality improvement team in every water treatment plant in Baghdad Water Authority

التاثيرات المتبادلة بين السياستين النقدية والمالية وامكانية التنسيق بينهما لتحقيق الاستقرار في الاسعار : العراق حالة دراسية == Mutual Influences Between Monetary And Fiscal Policy And Possibility of Coordination Between Them To Achieve Stability In The Prices (Iraq Case Study)

Author name: حسين خالد حسين الصميدعي
Supervisor name: نهاد عبد الكريم احمد العبيدي
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: The research assumes that the lack of coordination in the economy between monetary and fiscal policy will make the general level of prices in an unstable state.The research aims to clarify the objectives of coordination between monetary and fiscal policy, particularly since there are reciprocal influences between them this as well as the implications of the lack of coordination, In addition to the damages that may result in the economy, especially in developing countries such as Iraq as a case study.In order to briefing the subject of research, it has been divided into three chapters. Cares the first chapter of the theoretical framework for both monetary and fiscal policy and the interaction between them, and the second chapter dealt coordination and mutual influences for both policies, The third chapter addresses the coordination between monetary and fiscal policy in Iraq, Finally came the conclusions and recommendations reached by the researcher.The research concluded that the stability in the general level of prices, which is currently in Iraq was continuing because daily interventions of the Central Bank through currency auction. In addition Iraq has suffered since 2004 from weakness in the coordination process and until 2014, where a clear program is not available or formal framework for coordination in Iraq. But because of lower oil prices, the start of coordination between the central bank and the government to plug the budget deficit.Research has recommended that it should be both authorities agree on a common goal to achieve specific objectives for both the two policies and selecting the optimal mix that achieves this goal. Increase the credibility and transparency of the two policies through the increase in the effectiveness of the Central Bureau of Statistics, as well as the announcement of all important economic indicators. Continued the modern economy that every action taken by fiscal authority has implications on the monetary policy operations, And vice versa. Especially since the monetary and fiscal authorities have different targets led to the appearance of a conflict in the application of monetary and fiscal policy which would disappoint policies to achieve their objectives. So the modern economy cares very attention for coordination issues between monetary and fiscal policy where the need to effective coordination requires a sustainable and credible policies. So the modern economy cares very attention for coordination issues between monetary and fiscal policy where the need to effective coordination requires a sustainable and credible policies. In addition to the presence of another condition you must be met in coordination called the institutional and legal arrangements for coordination.Iraq needs to coordination between the monetary and fiscal authorities and institutional arrangements for this coordination more than other countries, especially after the modern trends pursued by the monetary and fiscal policy after 2003. Where both the two policies taken opposite directions, monetary policy has taken a deflationary policy but fiscal policy, it has taken an expansionary policy, which reduced the expansionary fiscal policy success rates and cost of monetary policy many financial costs. The importance of this research from the benefits to the economy of the coordination process, as it will make the two policies agree on common goals, which soften or eliminate current and future conflicts between the central bank and the government.In relation to the research problem is that the weakness in the coordination process creates a state of imbalance and economic instability, as both the two policies become incapable of achieving their objectives as required, in particular the stability in the general level of prices

تقييم السياسات المحاسبية لتطبيق مبدا الاعتراف بالايراد لعقود التامين المحلية في اطار معيار الابلاغ المالي الدولي (4)

Author name: حسين حوشان جار الله
Supervisor name: صفوان قصي عبد الحليم الطه
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: ان شركات التامين هي احدى القطاعات التي لها دور مهم في مختلف اقتصاديات العالم, الامر الذي ادى الى اهتمام مجلس معايير المحاسبة الدولية بموضوع المحاسبة في شركات التامين , وذلك من خلال اعداد معيار كامل تحدد من خلاله المعالم الاساسية التي يجب ان تحذوها شركات ا | Including that of the insurance companies is one of the sectors that have an important role in the various economies of the world, Me International Accounting Standards Board the issue of accountability of insurance companies, and through the development of full standard which it set out the basic parameters that must be Thdhuha insurance companies When making the process of recognition and measurement own contracts insurance, despite the obvious attention at the international level in the insurance contracts issued by insurance companies in terms of measurement and disclosure, but the standards and local accounting rules Council did not go towards the local base version until now resulting in the departure of local applications for international acceptance, in terms of providing information appropriate and useful, especially in the field of non - recognition of the financial statements revenue according to the international standard requirements (4) and draft proposed to develop it and on this basis Display researcher in his research subject (accounting policies, evaluation of the application of the principle of revenue recognition for local insurance contracts within the framework of IFRS (4)) It linked the importance of research of the importance of the application of the standard insurance contracts requirements IFRS4 being of modern accounting standards, which helps applied to enhance the work of insurance companies and improve their services and achieve the quality and transparency of the information provided by users on all aspects of insurance contracts, particularly the recognition of revenue, as research aims to : 1 - Statement of the way in which the economic unity under which the composition of the profits or losses of the risks through the development and investment as well as the customers account.2 - Statement on the nature and extent of the risks borne by the economic unity as a result of the issuance of insurance contracts.3 - study issued by domestic insurance companies and insurance contracts and analyze the accounting procedures used to have. To achieve the objectives Find the hypothesis that situation, that the adoption of IFRS (4) and the draft of the proposed development and other international practices and adapted for domestic purposes will contribute to the evaluation and development of standardized accounting system for insurance companies, and through this study, the researcher to a number of conclusions was the most important : 1 - The insurance contract under IFRS 4 Insurance contract is a contract whereby one of the parties accept (the insurance company) a significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder for check uncertain future event falling (insured event of it ), which adversely affects the policyholder, and so the contract is not an insurance contract unless the mission transfer insurance risk, are significant insurance risk only if such insured event to lead the insurance company to pay an additional important benefits in any way was not.2 - The IFRS 4 makes a distinction between financial risk and risk insurance, as the insurance risk is the non - financial risk transferred from the contract holder to the insurance company, so that the contract, which displays the insurance company to financial risk without insurance risk is not an insurance contract.3 - The insurance company recognizes premiums earned income directly regardless of the delivery of services provided under the contract, and this is not consistent with the requirements of revenue recognition under IFRS 4, as Paragraph 56 of the draft standard that the insurance contract revenues must imagine the promised transfer of services from the insurance contract amount reflects the services provided.4 - Requires a standard financial reporting number (4) of the insurance company to disclose data that help users understand the amounts and timing of future cash flows from insurance contracts, with the physical impact and the degree of uncertainty surrounding them that afflict the amount of maturity and claim related to them, and lack of clarity as well as the disclosure of sensitive information relating to the profit and loss and property rights for the change in the effect of physical variables.One of the main recommendations of the study are : 1 - Recommending the adoption of the International Financial Reporting Standard No. (4) and interpretations and standards relevant to make the most in the field of accounting in the insurance companies.2 - The need for revenue recognition as stipulated in paragraph (56) of the draft standard terms of Paragraph 56 of the draft standard that the insurance contract revenues must visualize the promised transfer of services from the insurance contract amount reflects the services provided.3 - The need to direct Iraqi standards and accounting rules Council to issue a specialized standard on accounting for insurance as part of a standard financial reporting number (4) and draft amending it.
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