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اســتخدام اساليب التحليل الاستراتيجي في تشخيص معوقات استثمار اموال الوقف الشيعي

اسم المؤلف: احسان جاسم عليوي الزبيدي
اسم المشرف: كاظم احمد جواد
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: التخطيط الاستراتيجي
الدرجة: دبلوم عالي
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

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

اسم المؤلف: زينب صبحي عباس الخزرجي
اسم المشرف: عماد صبيح فرج الصفار
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: ايوب محمد جاسم محمد
اسم المشرف: صبحي فندي خضر الكبيسي
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: الاقتصاد الاسلامي
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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))

اسم المؤلف: فردوس هاشم عبد المشهداني
اسم المشرف: تقي عبد سالم العاني
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: الاقتصاد الاسلامي
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: ياس خضير عباس
اسم المشرف: صلاح نعمان العاني | سليمان خلف الحميد
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: الاقتصاد الاسلامي
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

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

اسم المؤلف: نهى عبد الرحمن عدنان مجيد امين الطائي
اسم المشرف: احمد ياسين عبد | محمد دفيش محمود الجميلي
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: الاقتصاد الاسلامي
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: زيـنب حامد امين محمد السامرائي
اسم المشرف: صبحي فندي خضر الكبيسي | سليمان خلف الحميد
الموضوع العام: الادارة والاقتصاد
السنة: 2009
الموضوع الدقيق: الاقتصاد الاسلامي
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

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

اسم المؤلف: جمال مهدي صالح
اسم المشرف: احمد سامي شوكت | اركان يوسف حالوب
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: الاقتصاد الاسلامي
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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.

اسم المؤلف: سوسن عبد الله عزيز
اسم المشرف: كاظم خليفة حمادي | ابراهيم كوان علي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاقتصاد الاسلامي
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: اريج فايق شوكت الجنيد
اسم المشرف: صبيحة قاسم هاشم الاعرجي
الموضوع العام: الادارة والاقتصاد
السنة: 2014
الموضوع الدقيق: التخطيط الاستراتيجي
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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)

اسم المؤلف: علي اياد حسن علي الربيعي
اسم المشرف: حسين ديكان درويش الدليمي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: العلوم المالية والمصرفية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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)

اسم المؤلف: بيداء محمد ضياء جعفر الخفاجي
اسم المشرف: احمد خليل الحسيني
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: العلوم المالية والمصرفية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: بحار سعد عباس علي
اسم المشرف: ثامر هادي الجنابي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة صناعية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: راجي محيل هليل الخفاجي
اسم المشرف: قصي عبود فرج الجابري
الموضوع العام: الادارة والاقتصاد
السنة: 2009
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

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

اسم المؤلف: علي محمد حسن الكشوان
اسم المشرف: محمد علي ابراهيم العامري
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة الضريبية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: راجي محيل هليل الخفاجي
اسم المشرف: عبد الستار عبد الجبار موسى
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

مزيج الاتصالات التسويقية وتاثيره في السلوك الشرائي للمنظمة : دراسة تحليلية في شركة مصافي الوسط - مصفى الدورة == Marketing Communications Mix And Their Impact On The Purchasing Behavior of The Organization : An Analytical Study In Midland Refineries Company/ Dura Refinery

اسم المؤلف: هيثم حامد سالم الحسناوي
اسم المشرف: سرمد حمزة جاسم الشمري
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تبحث هذه الدراسة في مزيج الاتصالات التسويقية كمتغير مستقل والسلوك الشرائي للمنظمة كمتغير تابع وهي دراسة تحليلية في شركة مصافي الوسط (مصفى الدورة ) وقد تضمن المتغير المستقل خمسة متغيرات فرعية هي ( الاعلان , ترويج المبيعات , العلاقات العامة , التسويق المباش | This study looking at the combination of marketing communications as a variable independently and purchasing behavior of the organization as the dependent variable and is applied study in Midland Refineries Company (Daura) The independent variable included five sub - variables (advertising, sales promotion, public relations, marketing direct personal sales) and highlights the problem of the study to find an appropriate solution epistemological problem of a statement on the relative importance of a combination of marketing communications for the behavior of the purchasing organization in addition to the field problem of the obvious shortage of marketing information in most executives when making a purchase decision in the company, and the study aimed to determine the nature of the relationship between the variables key and finding the level of influence between them in addition to clarify the basic concepts of marketing Communications and purchasing behavior of the organization it has been selected Midland refineries Company (Daura) locations for the application of the study and collected the data through a sample of (82) members of the managers in the company researched distributors in a number of management levels selected respondents intentional the study relied on a field approach, and used the questionnaire as a tool head for the collection of data and information as well as interviews and personal observation and some of the annual reports of the company has been the use of statistical software (SPSS V. 23) and (AMOS) for data and information which included processing (percentages, Weighted Mean, standard deviation, Spearman rank correlation coefficient, relative importance, the coefficient of determination R2, F test, Z test, sequential regression testing). has reached a researcher to a number of the most important conclusions was the following : 1. The existence of a link between the moral and the effect of a combination of Communications and purchasing behavior of the organization relationship.2. the company's management is interested in direct marketing and public relations larger compared with other marketing communications activities in order to introduce the goods and services they sell or need.The most significant recommendations : 1. The need for the company using multiple forms of media, new and innovative combination of marketing communications marketing communications alongside traditional forms.2. Due to the size of the activities of procurement management in the company researched should build an organizational unit that determines which features and its location in the organizational structure of the size of activity it performs.

التكاليف الاجتماعية لبرامج الاصلاح الاقتصادي في البلدان النامية مع اشارة خاصة للعراق == The Social Costs of The Economical Reforming Programs In The Developing Countries (With A Specific Reference To Iraq)

اسم المؤلف: هيثم حسون حطيمان الجليباوي
اسم المشرف: جليل كامل غيدان الجبوري
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: عانت جميع البلدان النامية من مشكلة الاختلالات الهيكلية نتيجة لسوء ادارة السياسات الاقتصادية التي تبنتها تلك البلدان في ظل عملية التنمية الاقتصادية وبالاخص بعد ظهور ازمة المديونية الخارجية عام 1982، لذا فقد عمدت اغلب البلدان النامية الى تطبيق برامج الاصلاح | The developing Countries suffered from Structural Imbalances because of the Economical Maladministration that adopted by these countries under the shade of the Economical development Process Specially after the occurrence of the Abroad indebtedness in 1982,so most of the developing countries be taken to apply the Economical Reforming program by agreeing with the two Britain woods organization represented by(International Monitory Fund and International Bank) to end these Imbalances. When these program were applied, many problems showed up with social nature related to the life of Developing societies individuals represented as costs paid by the poor individuals in the society of limited income such as unemployment, poverty and bad distribution of income with low public spending for the Health and Education Sectors. The importance of this research to clarify and answering some questions such as : - Did the Economical Reforming programs achieved their Goals that emerged for it? - Did the developing Countries got benefit of applying the Economical Reforming programs and focus on the negative sides of this program represented by the Social cost for the Economical Reforming programs. The research started relying on the hypothesis that the Economical Reforming programs that applied in many developing countries has a negative results reflected on the reality of society individuals. The Research is divided in four chapters. The first chapter discussed the conceptual frame for the social cost and Economical Reforming during two themes, the first one discussed the social costs and their indicators, and the second theme discussed the Essence of Economical Reforming. Chapter two discussed the Social costs for the Reforming program in Egypt by two themes. The first theme discussed the reality of Egypt Economy before applying the Economical Reforming, and the second theme discussed the reality of Egypt Economy. Third chapter discussed the social costs for the Economical Reforming program in Jordan through two themes. The first theme discussed the reality of Jordan Economy before applying the Economical Reforming program ,and the second theme discussed the reality of Jordan Economy after applying the Economical Reforming. Chapter four discussed the social costs for the Economical Reforming program in Iraq through two themes. The first theme discussed the reality of Iraq Economy before applying the Economical Reforming program ,and the second theme discussed the reality of Iraq Economy after applying the Economical Reforming. The research reached to many conclusions such as enable the Capital Countries to direct the policy of Macroeconomic for the developing countries fit with their interests with help of Britain Wood Organizations. The most countries that applied the Economical Reforming program were obliged for that choice Although of the negatives that were expected. The policy of Privatization lead to the increase of unemployment, and this policy is considered one of the conditions to apply the Reforming program. Also, the policy of Austerity to decrease the expenditure rate in Health and Education sectors ,in addition to the negatives of the previous two political policies that had lead to the appearance of poverty and bad distribution of the National income.Also, the financial corruption lead to deepen the negative effects that had resulted from applying the Economical Reforming programs. The Research recommended to rely on the selective option to choose the Reforming programs according to the Social and Economical Conditions that are available for these countries, and Re - consider with agreements that had signed between the developing countries and International Institutes that sponsor for the Reforming programs. Supporting the foreign investment in the Sectors that attract the labors. Supporting the Governmental Loans for the small projects and the medium one, and activate the law of retirement and reconsider the ages who include in law of retirement. Activate the role of Integration committee to end the Administrative and Financial Corruption by observing and suing force towards this kind of phenomenon special the Senior Officials, and activate the social security Network in society and activate the role of direct taxes to re - distribute the National income between the classes of the society.

الادارة الالكترونية وتاثيرها في تحقيق النجاح الاستراتيجي : دراسة حالة في مديرية تربية الكرخ الثانية == Electronics Management And Its Impact In Achieving Strategic Success Case Study At Directorate State of Education Al - Karkh / Second

اسم المؤلف: وسن عباس جلوب الربيعي
اسم المشرف: مها عارف بريسم العزاوي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: التخطيط الاستراتيجي
الدرجة: دبلوم عالي
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تختبر الدراسة الحالية التاثير للادارة الالكترونية ومتطلباتها (دعم الادارة العليا , والموارد التقنية والموارد البشرية ) في النجاح الاستراتيجي, وقد تمثلت مشكلة الدراسة بعدد من التساؤلات, تم الاجابة عنها لمعرفة ما مدى اهتمام الادارة العليا بدعم تطبيقات الادا | The current study testes the relationship of electronics management effect and its requirements (Supporting top management ,technological and human resources) in achieving strategic success, the problem of study represented by many of questions were answered by recognition the range of top management in supporting the technical applications consequently by achieving the strategic success of population circle (directorate of Al - Karkh / Second ). Then identifies the relationship of impacts among these variables , the importance of this study rise from the significant rule that played by the electronical management in developing the abilities and develop, improve the presented services that ride the institution to fulfil success in achieving their works in High efficiency. The check list used as a method to collect data designed to support the theoretical aspect and distributed on population of (40) samples represented by the chief of directorate, chief assistants , administration directors and units managers in the Directorate of Al - Karkh / Second, (F) test has been used to identify the moral impacts using statistic programs (SPSS22) , the results agreed with the hypothesis of study.The study concludes many of findings, the significant one that there is a meaningful relationship of electronic relationship in achieving success, then groups of recommendations , the important one is the necessity to apply electronic management by the sample circle as it have many solutions of problems such as the negative effect paper treatments, then study concludes with many of suggestions like a foresight that could give beneficial advantages for future studies

اثر التوجه الاستراتيجي في اعادة هندسة الاعمال : دراسة تحليلية في وزارة الاعمار والاسكان == The Impact of The Strategic Orientation In Business Re - Engineering An Analytical Study In The Ministry of Construction And Housing

اسم المؤلف: ابتهال منذر سلمان
اسم المشرف: شهناز فاضل احمد النجار
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: التخطيط الاستراتيجي
الدرجة: دبلوم عالي
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The study is aimed at analyzing the relationship between the strategic direction and business re - engineering through a sample that is consisted of (general managers and their assistants, heads of departments, heads of units) in the Ministry of Construction andHousing. The study highlights the problem of the lack of the ministry to the mechanism of implementing the strategic direction and given their role in achieving the business reengineering such as : (human resources, flexible organizational structure, informationtechnology, policies and procedures, leadership) The importance of the study lies in presenting two important organizational variables in determining the success of the organizations, namely the strategic direction and business reengineering, linking their active role can achieve a work environment with the ability to keep up with all that is new in the field of the organization's work, and defining the concept of strategic direction and its relationship to re business Engineering The researcher sought towards a logical answers to these questions,also to provide a briefing on the theory of the strategic direction and business re - engineering, and to identify the nature of their relationship from the point of the impactof the strategic direction in the business re - engineering. In order to achieve these goals, a hypothetical model has been adopted to express the logical relationship between the variables of the study, in which the strategic directionis considered an independent variable that affects the approved business reengineering variable. For the purpose of discovering the nature of relationships, the study has tended to display a set of hypotheses as an initial answers to see their verification, and thus two major hypothesesare provided as follows : 1.There is a significant correlation between the strategic direction and business reengineering.2. There is a significant effect differences between the strategic direction and business reengineering.To implement this study and test its hypotheses, the Ministry of Construction and Housing has been chosen and the descriptive - analytical analysis approachhas been adopted based on the assumptions that are to be provable through practical tests.The studyadopted samples : (50) members of the (two managers and their assistants, heads of departments and heads of units) in the Ministry of Construction and Housing and tested and proven the correlation and impactthrough the statistical analysis using the methods ofmultiple statistical of the most important of the correlation coefficient (Spearman) and the arithmetic mean, standard deviation, and the results showed that the validity of hypotheses of the study and based on those results several conclusions were formulated most of whicharethat the strategic direction has a large proportion of impact on business reengineering and the most important recommendations addressed by the study are the need for taking into account the dimensions of (information technology, flexible organizational structure, leadership) due to their importance in business process reengineering.

تقييم الاداء الاستراتيجي للمشروعات في ظل المواصفة ISO 10006 : 2003 : دراسة حالة في ديوان محافظة ديالى == Assess The Strategic Performance of Projects Under The International Standard Quality ISO 10006 : 2003 In The Case Study Office of Diyala Province

اسم المؤلف: هند قدوري ابراهيم
اسم المشرف: زهرة عبد محمد
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: التخطيط الاستراتيجي
الدرجة: دبلوم عالي
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يعد تطبيق المواصفة الدولية ادارة الجودة في المشروعات(ISO 10006 : 2003) الاصدار الثاني ضرورة لمواكبة التقدم الهائل في مجال المشروعات, لتفادي المخاطر التي قد تتعرض لها المشروعات ويساعد المنظمات الموجهة للمشروعات( المنظمات المسؤولة عن تخطيط و/او تنفيذ وتسليم) | The implementation of the international standard of quality management in projects (ISO 10006 : 2003) Released the second the need to keep up with the tremendous progress in the field of projects, to avoid the risks that may be exposed to projects and help - oriented projects Organizations (responsible for the planning and / or implementation of organizations and delivery) to get an advantage competitive. The application of international standard moves such organizations from the routine performance in project management to the performance of professional modern strategic character, because most projects oriented organizations have difficulty in evaluating strategic projects due to lack of application of international standard requirements of quality management in the project. Hence the problem of the research in the non - application of international standard requirements of quality management in the project (ISO 10006 : 2003), and not rely on the checklist for evaluating projects. So research aimed to application of quality in project management in the research sample Department of Engineering Affairs / Office of Diyala province, through the preparation of a checklist international standard project management quality (ISO 10006 : 2003), and evaluate the performance of projects strategically in accordance with International Standard quality of the project management. The importance of research to identify the international standard requirements (ISO 10006 : 2003), Second Edition, as well as to provide a broad understanding of the thinking of a firm to manage the projects assisted in the evaluation of strategic projects and to achieve the objectives of the research were to rely on the case study method, which helps in the deep and comprehensive analysis of the problem under study, Use the search and check list for being the head of a tool in data collection, which included (132) items included international standard quality management of project requirements (ISO 10006 : 2003). It was chosen as the Engineering Section in the Office of Diyala province as a location to conduct the practical side in the search for the diagnosis of the gap between international requirements of the standard and the reality of the actual application The research found a lack of interest in the quality of projects and activities for the presence of a large gap between the actual application and the requirements of the standard and its percentage (43.8), which indicates that the application is weak with the requirements of international standard in the research sample. Find recommends applying the international standard of quality management in projects (ISO 10006 : 2003) in a sample of research and benefit from the results of checklists to assess project management practices.

اثر المزيج التسويقي المصرفي في رضا الزبون : دراسة تحليلية في مصرف الرافدين == Impact of Banking Marketing Mix On Customer Satisfaction An Analytical Study In Rafidian Bank

اسم المؤلف: هدى شريف سعيد الكعبي
اسم المشرف: عاملة محسن احمد ناجي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: التخطيط الاستراتيجي
الدرجة: دبلوم عالي
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: This study aims at identifying the application of banking marketing mix in Rafidain bank in Baghdad, and its impact on customer Satisfaction. Two sets of variables were chosen. The independent variables : banking marketing mix and demographic.The dependent variables : customer Satisfaction.The population of the study was customer of Rafidain bank head quarters. in Baghdad The sample was (150) customer. A quetionaire consist of (74) questions was this tool to collect data, and testing hypothesis was by using SPSS program.Results and findings of the study were as follows : - The Rafidain bank adopted. Five out of the seven marketing mix dimensions, the people and physical evidence had significant effect on customer Satisfaction.The study did not show a significant difference due to demographic variable.

اتجاهات السياسة المالية بين الفكر الاقتصادي الراسمالي والاسلامي == Financial Policy Directions Between Two - Ideas : Capitalism And Islamic

اسم المؤلف: هاشم عبد مناف حسين زوين
اسم المشرف: قصي عبود فرج الجابري
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
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