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الاوضاع الاجتماعية في مدينة استانبول واثر اتجاهات التغريب فيها 1876 - 1908 Social conditions in the city of Istanbul and the impact of westernization trends in it (1908 - 1876)

اسم المؤلف: ندى كامل تايه النعيمي
الجامعة: الجامعة المستنصرية - كلية التربية الاساسية
اسم المشرف: جميل موسى النجار
الموضوع العام: التاريخ
الموضوع الدقيق: التاريخ الحديث والمعاصر
الدرجة: ماجستير
اللغة: العربية
السنة: 2016
مكان الجامعة: بغداد
المستخلص: Like many other empires in human history, the Ottoman Empire seems to come from nowhere. Often the rise of a new hegemon is a result of the vacuum of power that an old empire leaves behind after entering a period of political and cultural decline. The Turks, or the future Ottomans, had become hegemons in the Middle East and South Eastern Europe not only because of their extraordinary political and military organization, but also because of the exhaustion of the older empires Byzantium and the Abbasids. In the eleventh century, the Turkish tribes living in Iran and western Anatolia were a constant source of mercenary soldiers for the Abbasid caliphs. Their influence was constantly growing and in the middle of the eleventh century they gradually formed a confederation in the region of modern Iran, called the Seljuk confederation. This was possible mainly because in 1055 the Abbasids invited in Bagdad the Seljuk Turkish leader to assume the administrat
الصفحات الاولى:

الـمـقـيـمـيـة الـبـريـطانـيـة ودورها فـي الامارات الـمـتـصالـحـة1903م ــ 1939م Dayirat Almuetamad Albritani wuduruha fi aliimarat Almutasaliha 1903 - 1939

اسم المؤلف: لـيـنا عبد الرزاق مـوسـى الـفـرطـوسـي
الجامعة: الجامعة المستنصرية - كلية التربية الاساسية
اسم المشرف: كريم طلال مسير الركابي
الموضوع العام: التاريخ
الموضوع الدقيق: التاريخ الحديث والمعاصر
الدرجة: ماجستير
اللغة: العربية
السنة: 2016
مكان الجامعة: بغداد
المستخلص: This study discusses the political situation in the maritime Magistrate's coast from 1903 - 1939 and in fact occupies the period covered in this study senior important place in the chronological arrangement of the political situation in this region, if where you could say that it was for Britain during this time period the liquidation of the situation to their advantage and was able after 1914 to reap Ammar effort that spanned more than a century in this region, and we can half the period of 1820 - 1914 as laying the foundations of British control in this area stage, it began precisely in 1853, as organized by Britain under Permanent peace agreement foundations of their relationship to this area after it was her crack down on piracy and the slave trade, and on this basis this study was divided on the four seasons' first chapter dealt with the beginning of the 1820 event, the date is very important because it is the date of an agreement with Britain, which marked the beginning of a policy Britain has worked to keep the UAE marine Magistrate Coast disjointed and powerless and seek safety under the protection of the British fleet, and dealt with in this chapter also British policy towards maritime disputes 1853 - 1892 and also the British policy towards the Ottoman policy in the northern coast, and display this chapter how it met a British slave trade, and finally agreement prohibitive 1892And discussed in chapter II arms trade in the Persian Gulf between 1881 - 1914 and the imposition of the British naval blockade on the Gulf, as well as chapter international competitions in the Arab Emirates and visit the Lord Kirzn to the coast of Oman, and discussed in chapter also relationship Trucial with Knight coast and the relationship of the Senate with Saudi Arabia and the Convention on Darren finally most Britons residing in the Trucial CoastThe third chapter examining (the British administration in the Persian Gulf between World Wars I and IIThen search Chapter IV British - US competition for oil concessions in the first Mbgesh.And display the second topic of the emergence of the Japanese activity in the Persian Gulf, as well as the political problems the border between Saudi Arabia and Amart the coast of Oman 1934 - 1938, and concluded the letter included the conclusion most prominent search results, and appendices and a list of Sources and references, which, according to them the messageThis message has relied on a variety of sources, including the British documents publishedThe Persian Gulf Administration Report 1873 - 1957 Vol.3 Archive Editions 1986It is a British reports annual British Resident in the Persian Gulf Bushehr or in Bahrain issued in the form contains the important information about the history of the Persian Gulf, according to the researcher also from a large group of Arab sources, the most important of Jamal ZakariaQassem Gulf study Arab Emirates history in the era of the European expansion the year 1507 - 1840, a source contained on a mission for the Gulf Information in this period affidavit researcher also from many sources, including books Abdul Aziz Abdul Ghani Ibrahim (Britain and the UAE coast of Oman in the treaty relations), which is an important source because he said the nature of the relationship between the two sides and how this was the treaties imposed by Britain on the elders of the Trucial Coast, as well as works of true Akkad and most important (political Altiarac) and also the writer Mohammad FarisParis (the political situation in the United Arab Emirates from 1862 to 1965 the coast) and was a research and published reports in the Arab magazines including Cilt Arabian Gulf issued Center for the Study Gulfincluding the University of Basra
الصفحات الاولى:

الكهرباء في العراق حتى العام 1968 : دراسة تاريخية The Electricity in Iraq until the year 1968 Historical Study

اسم المؤلف: دعاء محمد قاسم
الجامعة: الجامعة المستنصرية - كلية التربية الاساسية
اسم المشرف: سهيل صبحي سلمان الخزرجي
الموضوع العام: التاريخ
الموضوع الدقيق: التاريخ الحديث والمعاصر
الدرجة: ماجستير
اللغة: العربية
السنة: 2016
مكان الجامعة: بغداد
المستخلص: Despite the large number of academic studies and historical writings that dealt with the history of modern Iraq in various political, economic and social aspects , but the need has survived to write about subjects that did not write them but little especially topics related to social and economic services and that have great significance in our daily lives , including the electricity.As electric power is one of the fundamental bases which society depend in moving events and economic and social activities, it represents an effective way in the development of the economies communities . - The nature required that the study, divided into four chapters are preceded by introduction and followed by the conclusion.The first chapter included the beginnings of electricity in Iraq until 1932 and is an introductory chapter included three sections , first topic laws in the Ottoman Empire and the beginnings of electricity with the British occupation in Baghdad , second topic beginnings of electricity in the brigades Iraq, while devoted the third section the evolution of electricity services in Iraq until 1932 .The second chapter entitled electricity development in Iraq from 1932 to 1945 As are the three topics included the first part, the political government's position and public opinion of the strike of enlightenment companies and happened to strike because of the high wages of electricity and lack of standardization in the cities by the lighting company , and how was the government's position and the people of that strike and how it ended .The second section covered a expansion of electricity in Baghdad and reach down to the two cities of Kadhimiya and Adhamiya and their access to privileged electricity and it happened in 1932. The third topic : the electricity of brigades Iraq grabbed until 1945 and how electricity arrived in brigades in Iraq .The third chapter was titled electricity projects in Iraq from 1945 - 1958 in the post - World War II to the end of the monarchy And contains three sections , in the first section includes the development of electricity in Iraq after World War II in North, middle and South brigades , while the second section , concentrating the Council on reconstruction projects in the field of electricity in North, middle and South brigades . And the third one of Baghdad nationalization of electricity in 1955 and amend the Baghdad electricity office in 1958 .While the fourth chapter the title of the evolution of electricity in Iraq from 1958 until 1968 since the beginning of the monarchy and the beginning of the revolution of July 14, 1958 to 1968, at the end of the second republican era this Chapter includes the changes in the Council of reconstruction after the revolution of July 14, 1958 and electricity projects in which , then dealt with the Ministry of planning and the Council of economic planning and the most important electricity projects that have taken place at that time and then shed a light on the establishment of the electricity networks .Electric power is one of the basic services which society depend in moving the economic and social activities.The British are the first who enter electricity to Iraq and was limited initially to deliver electricity to the whereabouts and their camps and the first street has illuminate Al - Rasheed Street in the 1 November / 1917 and the first station set up in Baghdad in 1931 is Al - Sarafiya station in Alaboukhanh .Electric power in the first place belonging to the municipalities , when establishing the Ministry of Works and Transport has become belong it , and then became part of the Ministry of Industry in 1959 .After the abolition of the reconstruction and replaced by the Ministry of Planning and the Council of Economic Planning interested in electricity projects and the expansion of electricity stations it was opening of the electricity station in AL - Dura in 1968 due to increased demand for electricity and the expansion of industrial projects as well as the sovereignty of the public sector when the government began to buy foreign projects.The electricity industry considered as an industries on which we depend so much in the life sides of economic and social life , and the annual consumption rate of individual in the industry is measured by the progress of society
الصفحات الاولى:

اهــل البيت (عليهـم السلام) في مؤلفات الذهبي (748 هـ / 1348م)

اسم المؤلف: امــل حمـــودي رشيـد
الجامعة: جامعة بغداد - كلية التربية للبنات - قسم التاريخ
اسم المشرف: بلقيس عيدان لويس الربيعي
الموضوع العام: التاريخ
الموضوع الدقيق: التاريخ الاسلامي
الدرجة: ماجستير
اللغة: العربية
السنة: 2016
مكان الجامعة: بغداد
الصفحات الاولى:

الحكومات الائتلافية في تركيا (1961 - 1980) Coalition Governments in Turkey (1961 - 1980)

اسم المؤلف: خالد عبد الله محمد عامر
الجامعة: الجامعة العراقية - كلية الاداب - قسم التاريخ
اسم المشرف: امين عباس نذير
الموضوع العام: التاريخ
الموضوع الدقيق: التاريخ الحديث والمعاصر
الدرجة: ماجستير
اللغة: العربية
السنة: 2017
مكان الجامعة: بغداد
المستخلص: The Message dealt with the subject (of coalition governments of Turkey) within a specified period (1961 - 1980) and what happened on the levels of development (economic, social and political) during the rule of the coalition governments of the developments in a positive or both negative.This letter was distributed to the four seasons, as well as the introduction and conclusion, highlighted in the first chapter (multi - party and its impact on domestic politics and the growing coalition trends in Turkey's path (1946 - 1960), as included this chapter : multi - party system and analyze the political dimension in Turkey and the policy of the Democratic party and the coalition formation introductions in Turkey (1950 - 1960).The second chapter : it ensures the formation of coalition governments in Turkey under the military Enterprise Manager (1961 - 1965), as this chapter includes three sections : The first talks about the Turkish parliamentary elections under the new Constitution (1961), while the second section : they occur all coalition governments of Turkey in terms of composition and political program within the period (1961 - 1965), and the third section : they arise from the Turkish regional and international for those governments foreign policy and the position of those governments from 1964 to the Cyprus issue, as well as Turkey's relationship with the common European market.The third chapter, which includes coalition governments of Turkey (1972 - 1980), which includes three sections : The first talks about the elections and the results of the path, and the second : talks about the structure of the coalition governments of Turkey (1972 - 1980), and is divided into three periods of judgment : the first included the coalition governments under the military enterprise Manager (1972 - 1973), while the second period Vtdment : coalition governments (1973 - 1977), then followed by the third period of coalition governments (1977 - 1980), and the third section of this chapter contains : coalition governments and processors economic and social situation in Turkey.The fourth chapter and the last of this message : coalition governments and Turkish Foreign Policy (1972 - 1980), which contains three sections : The first coalition governments ensure strategic foreign policy in terms of : achieving national security, economic development and achieve a balance in international relations to Turkey, and the second : Talking the vision of the Turkish coalition governments in dealing with the Cyprus problem and its impact on the Turkish - Greek relations, and the third talks about coalition governments and regional and international relations, including with the common European market countries.And finally came to the conclusion provides a summary of what reached the letter of the conclusions of the coalition governments of Turkey within a limited period (1961 - 1980).The letter also reached a number of conclusions, I will mention in the following lines : A democratic system is basically in the nature of governance, bringing economic and religious factor, they are the basis of the electoral propaganda among the political parties and platforms, so it appeared the so - called invitations to adopt a market economy and openness to the world and allow the flow of foreign capital, and therefore that policy has become an approach consistent political parties and governments that emerged from all those democratic practices, as laid ambitious plans to upgrade its goals in the Turkish economy dependent on policy and encourage sectors (agricultural - industrial - commercial).Turkey exposed to chronic economic problems as a result of errors of economic policy practiced by the Turkish government during the fifties of the last century, to materialize as a fact and realistic eluded coalition governments that received the reins of power in (the sixties and seventies) of the last century to develop solutions to them, marked by non - qualitative balance and quantitative between population size and natural resources, low labor productivity, scarcity of scientific and technological personnel that contribute to the manufacture, modernization and urbanization of society, high unemployment, rising prices and low wages, and the deterioration of investment rates, low per capita and the scarcity of economic resources income and the inability to invest rate Voshm it all the prevalence of cases of grumbling and dissatisfaction, in pushing political forces and movements to exploit the situation, came the phenomenon of political violence and assassinations as one of the most prominent results of that crisis.Was the issue of Cyprus great influence on Turkish policy towards Greece, as Turkey stood up to the Greek policy to include Cyprus in the framework of unity with them, and at a time when it seeks to bring the full island was Turkey accepted the idea of partition, it was reassuring somewhat on the future of the island taking advantage of the British position who was standing deduced from the position of Greece, and because of the perception both of them not being able to achieve its goals imbedded compelled to conduct negotiations led to the independence of Cyprus, however, the issue of Cyprus after independence was the main problem, in the framework of relations between Turkey and Greece, and reflected significantly on policy Turkish, and if we take into consideration international interests and the interests of the United States, which conflicted with the Turkish position, prompting the Turkish policy to escalate the situation with Greece and the occupation of the island in 1974.Those political parties that were able to engage in the political process to get the power, or at least a public office, what are the only parties express the personality and self - serving to strengthen the influence of its founders, and does not have any faith, and not only in Turkey, but it applies to the states, which claimed apply all the democratic system.Therefore, those parties that participated in the formation of coalition governments in Turkey was weak and unable to achieve its goals for the future of Turkey.
الصفحات الاولى:

اثر المؤدبين في نشاة اولاد الخلفاء من (41 - 334هـ) The effect of the painters in the emergence of the children of the caliphs (41 - 334 A.H)

اسم المؤلف: ماهر ماجد خليفة الشمري
الجامعة: الجامعة العراقية - كلية الاداب - قسم التاريخ
اسم المشرف: عبد الحافظ عبد محمد الكبيسي
الموضوع العام: التاريخ
الموضوع الدقيق: التاريخ الاسلامي
الدرجة: ماجستير
اللغة: العربية
السنة: 2018
مكان الجامعة: بغداد
المستخلص: Education was a prominent place among Arab Muslims, and care was great, given care and attention.As a result of this importance came the care and attention of the Umayyad and Abbasid caliphs in education, preceded by the attention of the Holy Prophet Muhammad (peace be upon him) and the caliphs adults were interested in scientists and honoring them by various means and methods.In the era of the emergence of Islam and the adult caliphs, the religious precepts that encourage children were popularized in the Arab and Islamic cultures. To adhere to moral and spiritual values and to adhere to the Islamic faith, and the commandments that urge the children of caliphs and governors to adhere to the principles of the right to the policy of parish affairs.In the Umayyad period, the commandments were varied and varied. There are political and educational precepts. It is the commandments of education, which is directed only to their children, including what they direct to the children of their children, and in this area are the educational commandments directed by the caliphs to the children of their children in order to educate them and prepare them to take over the reins after them.The caliphs did not neglect to seek to enable their political mentor to prepare their children to be successors after them. They realized the status of discipline and science. They were keen to prepare and prepare their children for the position of the caliphate. They concentrated much on their education and discipline, especially after the transition from the shura system in Islam to the inheritance system illiteracy
الصفحات الاولى:

اثر العوامل الاقتصادية والاجتماعية في مصر وبلاد الشام (132 - 245ه /749 - 859م)

اسم المؤلف: مروة خالد مهدي
الجامعة: الجامعة العراقية - كلية الاداب - قسم التاريخ
اسم المشرف: ليث صلاح نعمان العاني
الموضوع العام: التاريخ
الموضوع الدقيق: التاريخ الاسلامي
الدرجة: ماجستير
اللغة: العربية
السنة: 2017
مكان الجامعة: بغداد
المستخلص: Praise be to Allah and peace upon our Messenger and his family. the study of social and economic affairs in our Islamic history is considered one of indispensible subjects as to explain the general aspects of Islamic life . It is one of the obscure subjects in the Islamic history and needs to a great effort as to deeply delve into its roots as to reflect its results . Where it is worth y to be mentioning that Levant and Egypt during that period have passed huge struggles owing to the fall down of a state and of appearing a state . The preparation of the current thesis does not empty of difficulties , top of which the rarity of the scientific subject , the scientific subject is rare and scattered in different references , especially the subject of the '' History '' should be read carefully as to know the historical reality . In respect of the Abbasyan's political , social and economic viewpoint over Levant , The Caliphate has been transferred from Umayyads to Bin Abbasids , since Levant is of distinguished aspect in respect to Geographical domain . Besides , it has been considered as a great economic and political power and Levant was as a Home for Arabic Tribes having a grand role in political , administrative and military domain in era of Umayyads and came after later era of Abbasdies caliphates have largly concerned over Levant represented by choosing rulers , most of them have been descended of Abbasides and they have been of prominent and outstanding figures for their tolerance and their logics when breaking out a revolution or rebel . It could say that the policy of '' Al - Abbasides'' toward Levant has been characterized with flexibility and tolerance with the Levant's residents. Egypt in era of Abbasides (132 AH) , has been converted into the city of the camp established by '' Salih Bin Ali Al - Abbasi '' ,. The Abbasside caliphates including '' Ibrahim Nin Salih and Hameed Bin Qahtuba '' have ruled the city . Their matter has not been confined to '' Bin Abbasides'' as that led by ''Dahyah Bin Musaab Bin Al - Asbagh Bin Abdul Aziz Bin Marwan . The latter was one of Umayyads family , has rebelled against the prince of ''Egypt'' (Scaeed) ( 165 AH - 781 AD ) , where he granted money and promoted his prestige to the degree he called himself as Caliphate . many prominent figures residing in Egypt have supported him ; besides , the Egyptians have bolstered Alwayyen in many sitations , especially during the revolution led by "Mohammed Bin Abdullah known as ''Pious spirit'' . Egypt has been considered as a safe haven for some immigrants including '' Ashaq Bin Jaafar Al - Sadeq ( peace upon him ) , who resorted to it with his life "Nafesah Bin Al - Hasan Bin Zaid Bin Ali" . At the same time . Egypt has been considered as a safe crossing for the fleers to Morocco and Andulis either be Amayyads ( AbdulRahman AL - Dakhil ) or Al - Alawyyen just as ( Idres Bin Abdullah ) who could settled the two states standing against Abbaside state in Andulis and Morocco .
الصفحات الاولى:

اثر العوامل الاجتماعية والاقتصادية والعسكرية في اسلام البربر من الفتح الاسلامي حتى سقوط الدولة الاموية The Effect of Social and Economic Factors of the Islam of Barbar from the History of Islamic Opening until 132 AH

اسم المؤلف: سمية حقي رشيد الشمري
الجامعة: الجامعة العراقية - كلية الاداب - قسم التاريخ
اسم المشرف: خليف عبود كرحوت الطائي
الموضوع العام: التاريخ
الموضوع الدقيق: التاريخ الاسلامي
الدرجة: ماجستير
اللغة: العربية
السنة: 2016
مكان الجامعة: بغداد
المستخلص: The first priority that postgraduate students, especially MA students, come across is how to choose the subject of the thesis so as to fulfill the requirement of the scientific degree following the preparatory year. Therefore, he witnesses a problem of choosing the appropriate topic. This is why; the postgraduate student will remain bewildered moving from one professor to another until reaching the topic. Besides, he may not have all the details required about it. Thanks to Almighty Allah for helping me choose the topic of thesis which is titled "The Effect of Social and Economic Factors of the Islam of Barbar from the History of Islamic Opening until 132 AH". However, the subject was somehow troublesome because I did not dig in the depth of its details. And I thought that the references that I have would make the process writing easy because the subject is hardly confined to Arab Maghreb and in the era of first openings. However, this was not very simple as I thought. And all the references available with me were hardly about the books the first Islamic openings. Besides, most of opening books were interested in the east more the west. Moreover, I found that what were written in the new studies with regard to problems do not give the learners the opportunity of getting information in a scientific way. Furthermore, most of the references that I was in touch with were following the nationalist trend that rejects the other opinions or the ones which were impacted by the ferocious colonial wave in Algeria, Morocco and Libya and the western studied that tried to remove the origin of Barbar and their nationalistic relations completely so as to present Amazigh as a replacement for barbar. To be honest, I quoted certain texts literally. We came across other problems they are as follows : the references are almost containing nothing about the origin of Barbar and their social life. Therefore, the origin of Barbar made us go back to AL - Ansab Book however their social circumstances, life, habits and traditions are described as few ones scattered here and there. However, we saved no efforts to gather all the information required so as to create a primary image. As a result of its importance we found that most of the problems of delaying converting the tribes of Barbar into Islam and the suspension of Islamic Openings for five years or more or the tribes resistance against the Islamic Opening are not explained until resorting to the direct reasons and the what are beyond these reasons. Since the subject of Barbar and the Arab Opening in the Islamic Maghreb need punctual precision and scientific analysis based on true narrations. The oriental studies that were depended upon were from Morocco. And the subject in question was written very carefully due to the absence of details or documents from our Arabic references and also some studies that tried to make sense of life of Barbar and their origins counted on complicated studies in analysis and structure. Therefore, they came out with conception that had nothing to do with our thesis such as linguistic and anthropological studies. In other words, they reached out results that match their own specializations. However, we tried to avoid digging in them deeply because they were not directly related to our specialization. As for the references, La AL - Hadhir it is about (The Arabism of Barbar an Introduction to the Arabism of Amazighs by the happy Tongue of Saeed Abdullah AL - Raroodi, the Arabism of Barbar History and Evidence of Mohmmad Hussein AL - Farah and Thirty Three Centuries of the History of Amazighs of Mohmmad Shafeeq and Amazigh Throughout history A Brief Overview of the origins and the Arab Identity of Ufoon and AL - Dhaheer AL - Barbari for Zaki Mubarak and the Glory of Barbar of the Unknown Author and investigated by Abdulkadir Bubaba) and others. This is why, we were browsing references that take us from right to left on the top of that, most of them do not mention their references.And it was so difficult for the researcher to leave what he had between his hands or take them as strong pieces of evidence. However, there are worth mentioning references that we counted on through writing our thesis and they will cited in the body of the thesis. As for the plan of the thesis, it is divided into three chapters. So, the first one was about Barbar, their origins and their nation in North Africa (Arab Maghreb, the geography was marked because it is very clear. The chapter also dealt with the social life of Barbar, their religion and their economic circumstances in Morocco in general.As for Chapter Two, it highlighted the Barbar from the Islamic Opening until the Era of Wilaat (Era of Leaders). In other words, it dealt with Barbar until Morocco became part of Caliphate and not an Egyptian State. In other chapter to worked hard to make it close to the title of the thesis and not to deal with the problems of openings except for necessary topics. Besides, we concentrated on the social and economic phenomena and their impact upon the Islamic Openings and the Islam of Barbar.And Chapter Three was about studying the achievements of leaders in the field of economy and social stability that happened to Barbar and their relations with those who were part of the openings. Besides, it also highlighted their participation in the political life, military and the development of their ideological circumstances. So, building Cities, Masjids and Scholars had real role in preparing Barbar to convert into Islam and participating in Islamic Openings as fighters and in leadership that led Islam reach Andalusia. We noticed in brief how social circumstances prepared Barbar with the arrival of Khawarij at the end of the Umayyad Caliphate and their spread in Morocco.
الصفحات الاولى:

دور ديوان الرقابة المالية الاتحادي في الحد من مخاطر نظام مقاصة الصكوك الالكتروني ACH : بحث تطبيقي في مصرفي الرافدين والرشيد The Role of Federal Board of SupremeAudit in Restricting Automated Clearing House System Risk(ACH) Applied research in Rafidain And Rasheed BankS

اسم المؤلف: ميثاق هادي هاشم
الجامعة: جامعة بغداد
اسم المشرف: خولة حسين حمدان
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: المحاسبة القانونية
الدرجة: دكتوراه
اللغة: العربية
السنة: 2017
مكان الجامعة: بغداد
المستخلص: The use of electronic systems in the banking sector and in particular the Automated Clearing House System (ACH)in the electronic funds transfer operations, which include high remittances value between the participating banks in this system, This requires the need for the existence of an audit program based upon the Federal Board of Supreme to examine the Automated Clearing House System that takes into account the electronic systems included in Basel for the management of electronic bankingrisks as well as the framework COBIT requirements under the IT environment, which led to the occurrence of manipulation E - Cheque risk led to the loss of public funds by the concerned system. And thus occurrence of embezzlement, This aims to search through his hypothesis to the effect "the design audit program for Automated Clearing House System, and application on according to Basel for the management of electronic banking risks, as well as COBIT requirements under the IT environment contributes to the reduction of systemic risk and as reflected in the improvement of the level of service banking ", so he touched on in his theoretical conceptual framework of the system and the risk of Automated Clearing House System as well as to address to the issue of control over the electronic information systems, while research has sought in his application, to review of the actual reality of the experience of the government of Iraqi banks (Rafidain Bank and Rasheed Bank) to use Automated Clearing House System, And then propose an audit program and applied to the sample, and the search is over a set of conclusions, most notably : 1 - the lack of auditing program at the Federal Board of Supreme Audit includes check use Automated Clearing House System (ACH) applied in Iraqi banks because not having research sample banks a comprehensive system bank.2 - This system does not provide an integrated and comprehensive electronic processing of all the functions required by a clearing operation of a corresponding operations and settlement of incoming and outgoing cheques 3 - failure of the internal audit department in the research sample banks (Rafidain and Rasheed) participation process check on the transactions that take place through the Automated Clearing House System (ACH).The main recommendations were as follows : 1 - adopt the proposed audit program in an audit carried out by the Federal Board of Supreme Audit control over the Automated Clearing House System (ACH).2 - the need to make necessary and which enables the system to carry out the electronic address integrated and comprehensive of all the functions required by a clearing process and without human intervention updates.3 - The need for the internal audit department in the research sample banks (Rafidain and Rasheed) participation process check on the transactions that take place through the Automated Clearing House System (ACH).
الصفحات الاولى:

التنبؤ بحجم الصادرات والواردات في الميزان التجاري السلعي للعراق لغاية 2020

اسم المؤلف: محمود بشار سالم
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد
اسم المشرف: فاتن فاروق صالح البدري
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: الاحصاء التطبيقي
الدرجة: دبلوم عالي
اللغة: العربية
السنة: 2017
مكان الجامعة: بغداد
الصفحات الاولى:

استعمال نظرية صفوف الانتظار والمحاكاة لتقويم الاداء في مستشفى اليرموك التعليمي Use queuing theory and simulation to evaluate the performance of the Yarmouk Teaching Hospital

اسم المؤلف: محمد مهدي محمد
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد
اسم المشرف: صباح منفي رضا الشمري
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: بحوث العمليات
الدرجة: ماجستير
اللغة: العربية
السنة: 2016
مكان الجامعة: بغداد
المستخلص: The prediction of the performance and finding out the measurement for waiting queue in yarmook teaching hospital and some other consultancy clinics is considered one of the crucial aspects. This is due to long facing the patients in this hospital. Thus’ modeling and simulation techniques was exploited in queue waiting theory to analyze such problem. Then crystallizing future perspective scope about the nature of working system so decision makers can take the proper measure to overtake the problem. The research has recruited modeling and simulation for the prediction of waiting time for those attending the hospital. A model of single service channel and double channels were applied. It is important to obtain realistic and scientific indicators to serve this research so can be applied at the bases to solve the problem. This research has reached to some conclusions. The major conclusion is the existence of waiting in specific week days it is recommended to increase the number of service channels particularly in the consultancy clinics. It has been noticed that no waiting queues in some week days and thus it is recommended to reduce the number of channels in such days particularly in the pharmacy.
الصفحات الاولى:

تحليل محددات التامين المصرفي واثرها في الاداء المالي لشركات التامين : بحث تطبيقي في مصرفي الرافدين والعقاري وشركة التامين العراقية العامة The determinants analysis of banc assurance and its impact on financial performance of insurance companies An applied research In Al Rafidain , Real estate Banks & Iraqi Insurance Company General

اسم المؤلف: اياد حسن كاظم حسين
الجامعة: جامعة بغداد - المعهد العالي للدراسات المحاسبية والمالية - قسم الدراسات المالية
اسم المشرف: علاء عبد الكريم هادي البلداوي
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: التامين
الدرجة: ماجستير
اللغة: العربية
السنة: 2017
مكان الجامعة: بغداد
المستخلص: Try this search marked (analysis of the determinants of bancassurance and its impact on the financial performance of insurance companies) an applied research in the Rafidain and real estate and the Iraqi insurance company focus on the determinants and obstacles Activity vital and important, but an activity bancassurance And diagnosis and the extent of its impact on the financial performance of insurance companies. The researcher has adopted in his research on several financial ratios used to analyze the financial performance of a (relative profitability, liquidity ratio and the ratio of solvency) Iraqi insurance company for a period of one year (2009) to a year (2015), based on the annual reports and financial statements (balance sheet and income revealed), and some of the financial statements for insurance premiums for banks research sample, This research several chapters of theoretical and practical body through which the researcher determinants of banking insurance and the experiences of countries around the bancassurance has dealt with eating separation of financial The last performance to insurance companies, the latter a practical side and applied analytical chapter The research was based on the key assumption that the determinants of bancassurance adversely affect the financial performance of insurance companies, there is a significant statistical significance and impact of the research variables, The research aims to identify the concept of bancassurance and procedures that should be followed and the potential applied to improve the joint performance between insurance companies and banks in connection with this activity, And to identify the most important determinants of and obstacles Activity bancassurance potential that may hinder its implementation and to know the extent of their impact on the financial performance of insurance companies and thus develop ways to analyze and manipulate down the desired goals The researcher has reached several conclusions including : ((* Despite the success of the banking activity insurance financial sector, but there are constraints limiting the growth and development affect the financial performance of the concerned institutions (insurance companies and banks), * the absence of a clear strategy for securing the banking whether in the insurance companies or the banks This activity included only insurance on the lives of the borrowers or insurance from the fire to the role ofAbstractBhousing borrowers (ie, the sense of collective insurance to customers of banks included) so far did not include individual documents, whether they are ordinary people or legal persons (individuals and companies)). As for the most important recommendations of the research are : development and establishment of a special section for secure banking in the Iraqi insurance companies and incorporated into the organizational structure of being a big and vital activity provides services to a large class of the insured public, Dependence on technological and technical insurance and banking development and attention to technical revolution with the introduction of modern information technology tools in the insurance and banking business, especially when data and information storage in order to reduce the time, effort and cost For information and accurate results.
الصفحات الاولى:

اثر استخدام الاسهم في تنمية الاستثمار المالي : بحث تطبيقي في سوق العراق للاوراق المالية Impact of using stocks In developing of financial investment An Applied research at the Iraq Stock Exchange.

اسم المؤلف: احمد صلاح معروف
الجامعة: جامعة بغداد - المعهد العالي للدراسات المحاسبية والمالية - قسم الدراسات المالية
اسم المشرف: حسين عاشور جبر العتابي
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: العلوم المصرفية
الدرجة: ماجستير
اللغة: العربية
السنة: 2017
مكان الجامعة: بغداد
المستخلص: The research trying to identify the extent of the impact of shares as a financial instruments in the development of financial investment in Iraq and the extent of the contribution of shares in financial investment in the Iraq Stock Exchange to develop and Cubs Search Securities Iraq market, where is the market is the only place for trading financial instruments for the duration of 2009_2015 in order to find out whether the effect of shares and whether they have an affect in a positive financial investment size or not, it has been relying on a series of annual reports issued by the Iraq stock exchange, which contains a set annual indicators for the development of the market each year. The research in several chapters of the theoretical and practical aspects of financial stocks and to invest was based on research on the key premise including three secondary hypotheses that (and no statistically significant relationship of the shares in the development of financial investment) .The research found a set of are the following1_ low trading volume of non - Iraqis, compared with 2013 significantly, reaching stocks sold ratio by foreign investors in 2015 (223%) as well as the decline in the number of shares bought and this negative index where the foreign investor is one of the basic pillars of the financial investment which represents the amount of currency difficult falling to invest in the Iraqi economy.2_.The first hypothesis is that there is an influence relationship between the stock variable and the volume index. As a result of the use of multiple regression, there is an effect relationship between a set of stock indices and trading volume.The most important recommendations1_Need for a large holding companies with large capital into other sectors listed on the market to be able to compete with the banking sector in the control of the trading volume in the market .2_Hope the bonds included in the trading process as soon as possible, especially the central bank bonds because of their distinctive characteristics make it a powerful and effective tool in attracting moneysources different from the community, through the profit guarantee property as well as the stability of the time period it as well as low risks and low degree of vulnerability to the circumstances surrounding omitted which makes them a tool to attract new funds, and a tool for the development of financial investment in Iraq and raise the overall trading volume in the market after the decline in recent years .
الصفحات الاولى:

بعض طرائق تقدير انموذج الانحدار اللوجستي المشروط في حالة البيانات الطولية وتطبيقها في التلوث البيئي

اسم المؤلف: يوسف خليل عيسى
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم الاحصاء
اسم المشرف: انتصار عريبي فدعم الدوري
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
اللغة: العربية
السنة: 2016
مكان الجامعة: بغداد
المستخلص: غالبا ما يعتمد الانحدار اللوجستي الشرطي لدراسة العلاقة بين نتائج حدث ما وعوامل تشخيصية محددة من اجل تطبيق الانحدار اللوجستي والاستفادة من قدراته التنبؤية في الدراسات البيئية. اذ تهدف هذه الرسالة الى اثبات اسلوبا جديدا لتطبيق الانحدار اللوجستي الشرطي في البحوث البيئية من خلال طرائق الاستدلال المبنية على البيانات الطولية. وذلك لانه مع الاستجابات المتقطعة هناك تبعية لا تتجزا للتغير في المتوسط. وبذلك يتطلب التحليل الاحصائي للبيانات الطولية الاساليب التي يمكن ان تراعي بشكل سليم للترابط داخل الموضوعات لقياسات الاستجابة. اذا تم تجاهل هذا الارتباط فان استدلالات مثل الاختبارات الاحصائية وفترات الثقة يمكن ان تكون غير صالحة الى حد كبير. ولتقدير انموذج الانحدار اللوجستي الشرطي لغرض تحليل التلوث البيئي الناتج عن تصفية النفط في المصافي كدالة لانتاج النفط والعوامل البيئية تم استعمال طريقة معادلة التقدير المعممة (GEE) Generalized Estimating Equation في صياغة طرائق الاستدلال، التي من شانها تسهل تقدير انموذج الانحدار اللوجستي الشرطي بالاستفادة من الارتباطات الفعلية بين الاستجابات في البيانات، وكذلك بنية الارتباط المحددة من خلال مقدرات الشطيرة الحصينة (RSE) robust sandwich estimators ، فضلا عن تطبيق العديد من معايير اختيار الانموذج المختلفة. ثم تقييم اداء كلا من نماذج الانحدار اللوجستي الشرطية عندما تكون التاثيرات ثابتة ومختلطة مع تحليل بيانات التلوث وفق طريقة الامكان الاعظم Maximum Likelihood Estimator (MLE). اما في الجانب التطبيقي فقد تم الحصول على بيانات التلوث البيئي من شركة مصافي الوسط في العراق والتي تمثل مجموعة من الملوثات البيئية الطولية وهي الجسيمات العالقة (PM2.5) Particulate matter، وكبريتيد الهيدروجين (H2S) Hydrogen sulfide، واكاسيد النيتروجين (NOx) Nitrogen oxides، والامونيا (NH3) Ammonia، وغاز اول اوكسيد الكاربون (CO) Carbon monoxide، وثاني اوكسيد الكاربون (CO2) Carbon dioxide، والاوزون (O3) The Ozone، ومن خلال تطبيق كلا الطريقتين GEE وMLE لتقدير النماذج المختلطة والثابتة تم اثبات انه باستعمال انموذج الانحدار اللوجستي الشرطي هو اسلوب تقييم حصين للدراسات البيئية، فمن المهم ان نلاحظ انه في محاولة لاختبار مدى حصانة هذا الاسلوب، مع بيانات التلوث في مجموعة بيانات واحدة تستعمل في بناء او اكتشاف علاقة تنبؤية هي مستويات التلوث العالية المتمثلة في النظام البيئي C3)) تنتهك فرضية استقلالية البدائل غير ذات صلة (IIA) Independence of Irrelevant Alternatives ومن ثم قد لا ينطبق على افتراض الحالة الطبيعية. وبالنتيجة فان انموذج الانحدار اللوجستي الشرطي مختلط التاثيرات يكون اكثر دقة لدراسات التلوث، لانه من المحتمل ان تولد نماذج الانحدار اللوجستي الشرطية استنتاجات غير دقيقة مع التاثيرات الثابتة فقط. هذا لان انموذج الانحدار اللوجستي الشرطي مع كلا من التاثيرات الثابتة والعشوائية يقدم افكارا تفصيلية على المجموعات (العناقيد) التي تم تجاهلها الى حد كبير من قبل انموذج الانحدار اللوجستي الشرطي ثابت التاثيرات | Conditional logistic regression is often used to study the relationship between event outcomes and specific prognostic factors in order to application of logistic regression and utilizing its predictive capabilities into environmental studies. This thesis seeks to demonstrate a novel approach of implementing conditional logistic regression in environmental research through inference methods predicated on longitudinal data. Because with discrete responses there integral dependency for change in the mean. Thus, statistical analysis of longitudinal data requires methods that can properly take into account the interdependence within - subjects for the response measurements. If this correlation ignored then inferences such as statistical tests and confidence intervals can be invalid largely. For estimating the conditional regression model for the analysis of environmental pollution resulting from the oil filter in refineries as a function of oil production and environmental factors using the generalized estimating equation (GEE) method in the formulation of inference methods that facilitate the conditional logistic regression model taking advantage of the actual correlations between responses in the data, as well as the specific correlation structure through robust sandwich estimators (RSE) as well as application many of various model selection criteria. We then evaluate the performance of both fixed - effects and mixed - effects conditional logistic regression models with the pollution data analysis according to the maximum likelihood method (MLE). Either in the applied side has been getting the data of environmental pollution from Midland Refineries Company in Iraq are represents a group of environmental pollutants longitudinal is Particulate matter (PM2.5), Hydrogen sulfide (H2S), Nitrogen oxides (NOx), Ammonia( NH3), Carbon monoxide (CO), Carbon dioxide (CO2), The Ozone (O3) and by applying both the GEE and MLE methods to estimate a fixed and mixed models was prove that use the conditional logistic regression model is a robust evaluation method for environmental studies, it is important to note that in an effort to test the robustness of this method, with the pollution data in one set data used to construct or discover a predictive relationship is high pollution levels of the ecosystem (environmental system C3) violates the Independence of Irrelevant Alternatives (IIA) hypothesis and therefore the normality assumption may not apply. Therefore, the mixed - effects conditional logistic regression model is more accurate for pollution studies, because the conditional logistic regression models with fixed - effects only potentially generating flawed conclusions. This is because the conditional logistic regression model with random and fixed - effects provides detailed insights on groups (clusters) that were largely overlooked by fixed - effects conditional logistic regression model
الصفحات الاولى:

تحدي محاسبة التكاليف الملائمة للاستخدام في ظل الذكاء الصناعي ودورها في تحقيق رضا الزبون : بحث تطبيقي في شركة الصناعات الالكترونية The challenge of cost accounting Fitness for use in under the artificial intelligence and its role in achieving customer satisfaction An application study in the Electronic Industries Company

اسم المؤلف: وسام عزيز شناوة الساعدي
الجامعة: جامعة بغداد
اسم المشرف: رياض حمزة البكري
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: المحاسبة - التكاليف
الدرجة: دكتوراه
اللغة: العربية
السنة: 2016
مكان الجامعة: بغداد
المستخلص: يعد تحقيق رضا الزبون اهم عوامل النجاح الرئيسة في الوحدات الاقتصادية , اذ انه يختصر كل الاسبقيات التنافسية التي تعتمد عليها الوحدات في مواجهة منافسيها في الاسواق المحلية والعالمية , بسبب التغيرات التي طرات في بيئة الاعمال والمتمثلة في شدة المنافسة , والتغير في اذواق الزبائن والتطور التكنولوجي , فينبغي على الوحدات الاقتصادية التوجه نحو تطبيق المفاهيم التي تؤدي الى تحقيق رضا الزبون , فمتى ما تحقق رضا الزبون فان ذلك يعني ان الوحدات الاقتصادية ستحقق جميع اهدافها.اكتسب البحث اهميته من الاعتماد على تقنيات الذكاء الصناعي لتحقيق الملائمة للاستخدام من وجهة نظر الزبون , من خلال برنامج مقترح يساعد الوحدات الاقتصادية على تحقيق رضا الزبون وبالتالي تتمكن من زيادة حصتها السوقية , ونمو مبيعاتها , وتحقيق اهدافها.يهدف البحث الى تبني مفاهيم الملائمة للاستخدام من وجهة نظر الزبون والاعتماد على تقنيات الذكاء الصناعي التي تساعد الوحدات الاقتصادية في تقديم منتج ينسجم مع توقعات الزبون واحتياجاته من المواصفات والتكنولوجيا الملائمة.يستند البحث الى فرضية رئيسة مفادها ان الاعتماد على مفهوم الملائمة للاستخدام من وجهة نظر الزبون في ظل الذكاء الصناعي يساهم في تحقيق رضاه بصوره اكثر كفاءة.خلص البحث الى مجموعة من النتائج , ابرزها ان مفهوم رضا الزبون ترك اثره في محاسبة التكاليف ونظم التكلفة من حيث المفاهيم والدور الذي تقوم به, وان الاعتماد على تقنيات الذكاء الصناعي يساهم في تحقيق الملائمة للاستخدام من وجهة نظر الزبون وبالتالي يؤدي الى تحقيق رضا الزبون. واختتم البحث بمجموعة من التوصيات منها , ينبغي على ادارة الوحدات الاقتصادية تبني المفاهيم الملائمة للاستخدام من جهة نظر الزبون والذكاء الصناعي لغرض تحقيق رضا الزبون وكذلك تبني النظام المقترح والعمل على تحقيقه من خلال تهيئة الكوادر المدربة والمؤهلة وبناء قاعدة بيانات خاصة بتغذية النظام. | Achieving customer satisfaction is the most important key success factors in the economic units, as it sums up all the competitiveness of priorities on which they depend units in the face of its competitors in the domestic and global markets, due to changes in the business environment and of the intensity of competition, and changes in the tastes of customers and technological development, should be the economic units to go about the application of the concepts that lead to customer satisfaction, when what has been achieved customer satisfaction, this means that economic units will achieve all its goals.Research gained importance of relying on artificial intelligence techniques to achieve Fitness for use of the customer's perspective, through a proposed program that helps economic units to achieve customer satisfaction and thus be able to increase its market share, and sales growth, and achieve their goals. The research aims to adopt Fitness for use concepts of the customer's perspective and rely on artificial intelligence techniques that help economic units to provide a product in line with customer expectations and needs of specifications and appropriate technology.Research is based on the key assumption that rely on Fitness for use concept of the customer's perspective in light of artificial intelligence contributes to the satisfaction more efficiently. The research found a set of conclusions, most highlighted that the concept of customer satisfaction to leave its impact on the cost accounting systems cost in terms of concepts and the role that you do, and that rely on artificial intelligence techniques contribute to investigation of Fitness for use of the customer's perspective and thus lead to customer satisfaction. Finally the Research showed a set of recommendations which should be on economic units management adopt Fitness for use concepts from customer's perspective, as well as the adoption of the proposed system and work to be achieved through the creation of cadres trained and qualified and building database specially for feeding syste
الصفحات الاولى:

تاثير العمليات الارهابية في مؤشرات تداول قطاع المصارف المدرجة في سوق العراق للاوراق المالية : دراسة تطبيقية The Impact of Terrorist Attacks on the Banking Sector Indicators listed in the Iraqi Stock Exchange.An Applied Research submitted to the

اسم المؤلف: وجدان حسين عبيد
الجامعة: جامعة بغداد - المعهد العالي للدراسات المحاسبية والمالية - قسم الدراسات المالية
اسم المشرف: نغم حسين نعمة
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: العلوم المصرفية
الدرجة: ماجستير
اللغة: العربية
السنة: 2017
مكان الجامعة: بغداد
المستخلص: تناول البحث تاثير العمليات الارهابية على مؤشرات التداول في سوق العراق للاوراق المالية والتي تتضمن (عدد الجلسات ,وعدد الصفقات ,عدد الشركات المتداولة ,حجم التداول , والقيمة المتداولة ) . والهدف من البحث هو : 1 - دراسة وتحليل مؤشرات تداول السوق التي تتضمن (عدد الجلسات، عدد الصفقات، عدد الشركات المتداولة , حجم التداول، القيمة المتداولة) من خلال مدة الدراسة(2014 - 2015) ومدى تاثرها بالعمليات الارهابية التي يمر بها العراق. 2 - امكانية الاستدلال من خلال التحليل اي من مؤشرات تداول الاكثر تاثرا بالعمليات الارهابية .وتوصل البحث الى جملة من الاستنتاجات : 1 - مساهمة القطاع المصرفي كانت بالمركز الاولى من نشاط السوق من خلال مدة الدراسة ((2015 - 2010 واضمحلال دور القطاعات الاخرى وضعف مساهمة بعض القطاعات مثل قطاع التامين وقطاع الاستثمار اذ كانت المصارف الاكثر تضرر بعد عام 2014 نتيجة توقف العديد من فروع المصارف .2 - زيادة العمليات الارهابية ادت الى انخفاض مؤشرات التداول في سوق العراق للاوراق المالية (عدد الجلسات ,عدد الصفقات ,حجم التداول , القيمة المتداولة ) والعكس صحيح. وكان المؤشر الاكثر تاثر بالعمليات الارهابية هو مؤشر القيمة المتداولة ثم حجم التداول ثم عدد الصفقات ويليها عدد الجلسات بعد عام 2014. | The study dealt with the impact of terrorist operations on the indicators of trading in the Iraqi Stock Exchange, which includes (number of meetings, number of transactions, number of traded companies, volume traded, value traded). Technical analysis was used to analyze these indicators.The aim of the research is : The aim of the research is : 1. Study and analysis of market trading indicators that include (number of sessions, number of transactions, number of traded companies, volume of traded, value traded) through the period of study (2014 - 2015) and the extent of their impact on the terrorist operations that Iraq is going through.2 - The possibility of inference through technical analysis, which is one of the most influential trading indicators of terrorist operations.The research reached a number of conclusions : 1 - The contribution of the banking sector was in the first degree in the market activity through the period of study (2010 - 2015) and the decay of the role of other sectors , the weak contribution of some sectors such as insurance sector and investment sector as the banks were most affected after 2014 due to the suspension of many branches of banks.2 - Increase in terrorist operations led to a rise in trading indicators in the Iraqi market for securities (number of sessions, number of transactions, volume traded, value traded) and vice versa. The most influential indicator of terrorist operations was the value traded index, the volume of trading, the number of transactions followed by the number of meetings after 2014.The research concluded with several proposals : 1 - The Iraqi market for securities is very small and the market is not mature, just like a number of stock markets. It is very volatile in the case of a bad security situation. Therefore, it is necessary to develop policies and mechanisms that improve the current situation and encourage investors to continue their investments. especially with the existence of a sense of confidence in investors because of the security fluctuations in the country.2. The market will recover when political instability and terrorist attacks are overcome ,the introduction of further plans and improvements in the functioning of the market will reduce the gap between market activity and security conditions.
الصفحات الاولى:

تحليل العوامل المؤثرة على طلب وثيقة تامين نقل البضائع المتعددة الوسائط Insurance AN Analysis of the EFFECTIVE factors on the policy request of multimedia goods transfer An Applied research at the Iraqi insurance company

اسم المؤلف: هنوة حسين احمد الموسوي
الجامعة: جامعة بغداد - المعهد العالي للدراسات المحاسبية والمالية - قسم الدراسات المالية
اسم المشرف: نبيل محمد الخناق
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: التامين
الدرجة: ماجستير
اللغة: العربية
السنة: 2016
مكان الجامعة: بغداد
المستخلص: The secure transport of goods is one of the most important branches of marine insurance run by the Iraqi insurance company because of the risks that arise while conducting maritime transport where their goods during transport to several risks. It does not accept any maritime carrier conduct voyage without an insurance cover for that flight and maritime carrier both because the presence of this cover provides him with protection and reassurance. It was selected as the Iraqi insurance company being one of the organizations that contributed to supplement the national economy in a period ago to find out the obstacles to their work and processed to ensure the provision of better services to its customers as well as increased revenues and development capabilities. The most research problem in low and documents secure transfer of multimedia merchandise sales for the period of (2000 - 2012) and the negative impact that resulted in lower revenues and declining role in the insurance market, both domestically and internationally, as well as a decrease in the number and size of premiums and insurance policies. The research aims to identify the reality of the company's work and stand on the constraints and processed by identifying the influences that cause an increase or a decline in demand for the policyholder and the diagnosis of lower demand for document research topic factors, and work to improve and raise the level of this sector. Find adopted a blueprint hypothetically reflects the nature of the relationship and influence between the variables, and a number of major and minor hypotheses that reflect these relationships, has been used by the researcher to measure these variables (60) samples were recovered (55) of them, were excluded (3) of them to not to answer accurately, were analyzed ( 52) Mnha.oukd been using a set of statistical methods and descriptive data processing and the study of the relationship between research variables as well as personal interviews in Acharkh.tousel search to a group of the most important conclusions of the lack of a clear policy in the marine insurance premium pricing of the goods in the Iraqi insurance company adversely affects the demand for buying and documentation of marine insurance model, and the lack of the company into a promotional program for its sales of insurance policies on the transfer of goods, concluded Find a set of recommendations, the most important benefit from the advantages offered by all means of transportation in terms of cost, speed, security, and then get transport at lower cost and higher quality with optimal use of means of transport, which positively affect the activation of promotional methods of the national economy in order to stimulate increased demand for insurance documents on the transfer of goods, as they help change individuals attitudes and desires purchasing as well as it works to improve the insurance reputation
الصفحات الاولى:

دور ديوان الرقابة المالية الاتحادي في تدقيق الدور الاشرافي للبنك المركزي العراقي على المصارف الخاصة The Federal Board Of Supreme, Role Audit The Oversight Of C.B.I On Private Banks

اسم المؤلف: هناء عواد حسين المحياوي
الجامعة: جامعة بغداد
اسم المشرف: علي محمد ثجيل المعموري
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: المحاسبة القانونية
الدرجة: دكتوراه
اللغة: العربية
السنة: 2016
مكان الجامعة: بغداد
المستخلص: في ظل عالم اليوم المتسارع والمليء بالمخاطر يعد القطاع المصرفي من اكثر القطاعات الحيوية عرضة للمخاطر ، وعلى الاجهزة المعنية بالرقابة الاشرافية على عمل المصارف ان تاخذ دورها الفاعل والمؤثر في وضع المصارف على المسار الصحيح والمتوافق مع المناهج المعتمدة عالميا . ويعد ديوان الرقابة المالية الاتحادي الجهة الحكومية الرئيسية للرقابة المالية في العراق اذ يقوم بالرقابة المالية المنتظمة على الوحدات الاقتصادية المملوكة للدولة بما فيها المصارف العامة ولا تجيز له التشريعات الاتحادية بتدقيق ورقابة المصارف الخاصة ، لكن يجوز للديوان الرقابة على البنك المركزي العراقي ومن مهامه تدقيق اداء الدور الاشرافي للبنك المركزي ومسؤوليته تجاه المصارف الخاصة . لذا هدف البحث الى بيان الاطار العام للدور الاشرافي الذي تمارسه البنوك المركزية على اعمال المصارف ومنها المصارف الخاصة ومحاولة فهم اليات تدخل المؤسسات الاشرافية في مراقبة النشاط المصرفي ، والقيام بتنفيذ مهمة تدقيق الاداء على وفق معايير التدقيق للاجهزة العليا للرقابة المالية والمحاسبة ودليل تقويم الاداء للبرامج والسياسات الصادر عن ديوان الرقابة المالية الاتحادي لسنة 2013 ، وبيان دور ديوان الرقابة المالية الاتحادي في تحسين مستوى اداء الدور الاشرافي للبنك المركزي العراقي على المصارف لاسيما المصارف الخاصة . وتكمن مشكلة البحث في ضعف الدور الاشرافي للبنك المركزي على المصارف الخاصة ، ومحدودية عملية تدقيق الاداء المنفذة من قبل ديوان الرقابة المالية الاتحادي في تدقيق الدور الاشرافي للبنك المركزي بالرقابة على المصارف وفقا لاساليب تدقيق الاداء الذي تتبعه الاجهزة العليا للرقابة المالية والمحاسبة , واستند البحث في حل مشكلاته الى فرضيتبن الاولى فاعلية الدور الاشرافي للبنك المركزي العراقي في الرقابة على الجهاز المصرفي على وفق معايير الرقابة الاشرافية المتبعة دوليا يساهم في تطوير المنظومة المصرفية ويقلل من تعرضها لمخاطر تهدد استمرارها او تقلل من مستوى مساهمتها في تحقيق التنمية الاقتصادية المستهدفة في البلاد . والثانية يسهم تدقيق اداء الدور الاشرافي للبنك المركزي في تفعيل دوره باتجاه تطوير الياته الاشرافية والرقابية وضمان الارتقاء باساليب الرقابة على المصارف بما يكفل النهوض بالقطاع المصرفي ودعمه.وقد توصل البحث الى مجموعة من الاستنتاجات اهمها : 1. ان من الاهداف الرئيسية للاشراف المصرفي التاكد من ان المصارف لديها نظام مصرفي قادر على تلبية احتياجات التنمية الاقتصادية والاجتماعية ضمن الاطر القانونية والارشادات التي يعمل في ضوئها العمل المصرفي في البلاد لتتمكن كل وحدة مصرفية من العمل في نظام مصرفي سليم يتمتع بالقدرة والكفاءة الادارية التي يستطيع من خلالها من ادارة موجوداته ومطلوباته بكفاءة ، ولها الملاءة المالية المناسبة لتحقيق كفاية راس المال , والحصول على السيولة المناسبة بالقدر المناسب وفقا للمعايير والقوانين المصرفية .2. ان الدور الاشرافي للبنوك المركزية على المصارف لا تنحصر في مجال توجيه الائتمان الممنوح من قبل المصارف من خلال تنفيذ اهداف السياسة النقدية ، وانما تشمل اليات واساليب تسعى في مجملها الى ضمان امن المودعين وتحقيق استقرار النظام المصرفي .3. يساهم ديوان الرقابة المالية الاتحادي في دعم اداء الجهات التي تنظم عمل القطاع الخاص في العراق لرفع مستوى اداء هذا القطاع للمشاركة في بناء اقتصاد عراقي متين قادر على تلبية احتياجات التنمية الاقتصادية المستهدفة للبلاد .4. وفي ضوء الاستنتاجات فقد تم التوصل الى مجموعة من التوصيات من اهمها : 1. قيام الجهات المشرفة على القطاع المصرفي بوضع الخطط المستقبلية للنهوض بالعمل المصرفي الى المستوى المطلوب والذي يتناسب مع تحقيق التنمية الاقتصادية والتطور الاقتصادي المستهدف والمستجدات العالمية في البيئة المصرفية. 2. على السلطات الاشرافية المسؤولة عن مراقبة النشاط المصرفي التحقق من قيام المصارف بالالتزام بالاحكام القانونية والتنظيمية وفحص شروط استغلالها والعمل على تحسين جودة اعمال تلك المصارف دون عرقلة اوتدخل في سير اعمالها.3. ان اشراك ديوان الرقابة المالية الاتحادي في متابعة اداء الجهات التي تنظم عمل القطاع الخاص في العراق يتطلب استحداث شعبة متخصصة بالشؤون الاقتصادية ضمن قسم الدراسات الفنية والبحوث في دائرة الشؤون الفنية والدراسات من اصحاب الخبرة العملية بالاضافة الى حملة الشهادات العليا في الدراسات المالية والاقتصادية لكي يقع على عاتقها اداء هذه المهمة بمهنية عالية للاسهام في رفع مستوى اداء هذه الجهات وتقديم الدعم المطلوب لتنشيط القطاع الخاص في العراق . | The Banking system, with the risky world of today, is the riskiest .The institutions that conduct oversight and control over banks should play their vital and influential role in bringing them to the right track that is consistent with globally accepted approaches.Federal Board of Supreme Audit is the governmental institution responsible for financial control in Iraq .It conducts regular auditing of state owned economic units including state banks .FBSA is not allowed to audit private banks, as per legislations, but it can audit central bank of Iraq .Auditing the oversight role of CBI over private banks is one of FBSA's missions. The objective of this research is to address the oversight role of CBs over the works of banks namely private ones and understand the interference mechanisms of oversight institutions in controlling banking activities as well as analyzing performance audit with the view to identify obstacles and remedy the resulting problems of audit. More over highlighting the role of FBSA in improving the performance of the oversight role of CBI over banks and private ones in particular. The research problem is the poor oversight role over banks in general and private ones in particular .The performance audit conducted by FBSA on the oversight role of CBI over banks is limited according to the performance audit techniques followed by SAIs. The research, in addressing these problems adopted two hypotheses .The first is that the Effectiveness of the supervisory role of the Central Bank of Iraq in control of the banking system, according to the supervisory control standards followed internationally contributes to the development of the banking system and reduce exposure to risks to continuity or reduce the level of its contribution to the achievement of the target of the country's economic development. and reduce its contribution to the targeted economic development in the country. The second is that performance audit of the oversight role of CBI contributes to the activation of the role so as to develop its oversight in addition to upgrading control techniques over banks in a way that ensures the improvement and support of banking system. The research comes up with the following conclusions, the most important of which are as follows : 1. that of the primary purposes of the Banking Supervision to make sure that banks have a banking system that is able to meet the economic and social development needs within the legal framework and guidelines that works in the light of the banking business in the country to be able to all banking unit of work in a sound banking system that has the ability and administrative efficiencies that can through which the administration of its assets and liabilities efficiently , and have the appropriate financial solvency to achieve the capital adequacy , access to adequate liquidity to the extent appropriate , in accordance with banking standards and laws.2. subdue an audit carried out by the Federal Office of financial control for the role of supervisory CBI analytical process to the extent of their contribution to raising the level of his performance , and to execute the task of auditing the performance according Auditing Standards of Supreme Financial Control and Accounting Guide performance evaluation of the programs and policies adopted by the Board of performance Federal financial control for the year 2013 .3. contributes to the Federal Audit Court in support of the performance of those who govern the operation of the private sector in Iraq to raise the level of performance of this sector to contribute to building a strong Iraqi economy able to meet the target of the country's economic development needs. The research has come to the most important set of conclusions1. do their supervising the banking sector develop future plans for the advancement of banking work to the required level and commensurate with the economic development target and global economic developments in the banking environment and development2. The supervisory authorities responsible for monitoring banking activity verification of the banks to abide by the legal and regulatory terms and conditions of use and examination work to improve its quality without blocking Aotdechl in the conduct of its business .3. Involving BSA Federal monitor the performance of those who govern the operation of the private sector in Iraq requires the creation of a specialized division of economic affairs within the technical studies and research at the Department of Technical Affairs , studies the owners of practical experience in addition to the campaign to senior certificates in the financial and economic studies to falls upon themselves to do the job professionally to contribute to raising the level of performance of these entities and to provide the support needed to stimulate the private sector in Iraq.
الصفحات الاولى:

بناء نظام للتنبؤ بطلب الحمل الكهربائي في بغداد Build a System For Forecasting The Electrical Load Demand in Baghdad

اسم المؤلف: هادي طلال جعفر
الجامعة: الجامعة التقنية الوسطى - الكلية التقنية الادارية
اسم المشرف: نشات جاسم محمد
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: نظم المعلومات الادارية
الدرجة: ماجستير
اللغة: العربية
السنة: 2017
مكان الجامعة: بغداد
المستخلص: This research studies how to build a dynamic system for forecasting the electrical demand in Baghdad city by comparing between Statistical Methods in time series analysis such as Seasonal Auto Regressive Integrated Moving Average model (SARIMA),Transfer Function Model with single input - single output(TFMSISO) and Data Mining techniques in prediction using Artificial Neural Networks model such as (Multi - Layer - perception neural networks with sliding windows (MLP - NN - with sliding windows) and dynamic recurrent neural networks RNN's such as the Non - Linear Auto regressive network with exogenous input (NARX Network)), which studies the dynamic relationship between electricity consumption and its relevant variables exogenous variable such as temperature, the Weekly data from January 2007 to December 2014 for all - electric residences in Baghdad are used for this study.Depending on the automated system that built using (Visual C#, Matlab) the results showed the superiority of the non - linear Auto regressive network with exogenous input (NARX Network)) by using some error criterion
الصفحات الاولى:

تاثير تطبيق متطلبات القياس والافصاح لمعايير الادوات المالية الدولية في نطاق التدقيق ومسؤوليات المدقق Effect of Apply International Financial Instruments Standards Measurement and Disclosure Requirements on Audit Scope and Auditor Responsibilities

اسم المؤلف: يوسف طه ياسين
الجامعة: الجامعة التقنية الوسطى - الكلية التقنية الادارية
اسم المشرف: سعد سلمان عواد المعيني
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: التقنيات المالية والمحاسبية
الدرجة: ماجستير
اللغة: العربية
السنة: 2017
مكان الجامعة: بغداد
المستخلص: تشير معايير المحاسبة والابلاغ المالي الدولية الى المبادئ والاسس التي يلتزم بها عند اعداد القوائم المالية, والتي يبدي المدقق الخارجي رايه الفني المحايد عنها على وفق نطاق التدقيق, ويسعى جاهدا لبذل العناية المهنية المناسبة كي لا يتعرض للمسؤولية ايا كان نوعها بسبب الضرر الذي قد يلحق بمستخدمي القوائم المالية الذين اعتمدوا على رايه, ويكمن هدف البحث في التعرف على تاثير تطبيق متطلبات القياس والافصاح لمعايير الادوات المالية الدولية في نطاق التدقيق فضلا عن تاثيرها في مسؤوليات المدقق الخارجي اذا ثبت تقصيره او اهماله باحد الجوانب التي تؤدي الى تضليل المستخدمين.ولتحقيق هدف البحث قام الباحث باختبار فرضيات البحث, اذ نصت الاولى (يؤثر تطبيق متطلبات القياس والافصاح الخاصة بمعايير الادوات المالية الدولية في توسيع نطاق عملية التدقيق), في حين نصت الفرضية الثانية (يؤثر تطبيق متطلبات القياس والافصاح الخاصة بمعايير الادوات المالية الدولية في مسؤولية المدقق الخارجي), واختبرت الفرضيات في عدد من المصارف الخاصة المدرجة في سوق العراق للاوراق المالية, اذ حللت التقارير المالية السنوية للمصارف عينة البحث لمعرفة مدى التزامها بمتطلبات القياس والافصاح الواردة في معايير الادوات المالية الدولية لتحديد تاثيرها في النطاق, فضلا عن تطبيق تلك المتطلبات في القوائم المالية لتحليل الاختلافات ومعرفة تاثيرها في مسؤولية المدقق الخارجي.وقد توصل الباحث الى استنتاجات عديدة من ابرزها وجود اختلافات بين القياسات والافصاحات المحلية والدولية في القوائم المالية, اذ بلغ التباين الحاصل في الاوزان النسبية الخاصة بالقياس والافصاح (48%) و(30%) على التوالي, فضلا عن تفاوت المعالجات المحاسبية للاستثمارات وما يتعلق بها من حسابات للمصارف عينة البحث.وفي ضوء الاستنتاجات قدم الباحث توصيات من اهمها ضرورة قيام مجلس المعايير المحاسبية والرقابية بالتحديث المستمر للقواعد المحاسبية العراقية وادلة التدقيق, فضلا عن تطوير مهارات المدققين الخارجيين في مجالات تدقيق القيمة العادلة, لتغطية نطاق التدقيق وتقليل المسؤولية الملقاة على عاتقه مما ينعكس على جودة عملية التدقيق. | IAS/IFRS refers to the principles and basics that must compliance in the preparation of financial statements, which the auditor express his impartial opinion about it according to audit scope, The auditor is actively seeking make the appropriate and professional care so as not exposed to any kind of liability because of damage to the users of financial statements who relied on his opinion. The research aims to recognize the effect of international financial instruments standards measurement and disclosure requirements on the audit scope and auditor's liability If it is proved negligence to one of the aspects that lead to mislead users.To achieve the research objective, the researcher had test the research hypothesis, the first one stipulated that (international financial instruments standards measurement and disclosure requirements effects on expanding the audit scope), while the other one stipulated (international financial instruments standards measurement and disclosure requirements effects on auditor's liability), these hypothesis were test in the annual financial reports of Iraqi private banks listed in Iraqi Stock Exchange (ISX) to find out the extent of its compliance with international financial instruments standards measurement and disclosure requirements to determine the effect on the scope, in addition, the researcher apply the requirements in the financial statements to analyze the variances and find out the effect on auditor's liability.The researcher had reach several conclusions, the most prominent were a gap between local and international measurements and disclosures in the financial statements, as the difference reached in relative weights (48%) and (30%) respectively, as well as disparity of accounting treatments to investments accounts in the banks.The researcher recommend that regulatory and accounting standards board must do continuous updating Iraqi accounting rules and audit evidence with the international standards and develop auditors skills related to fair value auditing, to cover audit scope and reduce his responsibilities which reflect on audit quality
الصفحات الاولى:

تاثير ادارة الجودة الشاملة في تحسين اداء المؤسسه الخدمية - دراسة حالة في ديوان محافظة ديالى The impact of the application of the requirements Of Total Quality Management in improving institutional performance ( A case study in diyala governorate office

اسم المؤلف: نورة سهيل محمد
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم ادارة الاعمال
اسم المشرف: نادية لطفي عبد الوهاب الجنابي
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: التخطيط الاستراتيجي
الدرجة: دبلوم عالي
اللغة: العربية
السنة: 2017
مكان الجامعة: بغداد
المستخلص: The research aims to measure the impact of the application of total quality to improve the performance of the Office of Diyala province management requirements in addition to identifying the nature of the relationship between the requirements of comprehensive quality management and institutional performance of the Court of Diyala province. The problem of research is that there is a weakness in the implementation of the requirements of Total Quality Management which reflected negatively on the quality of services provided to citizens and the lack of infrastructure in some areas of the province and the delay in the completion of many important projects such as road projects and school buildings, as well as the administrative procedures and mechanisms within the Diwan still largely routine weighing on citizens and causing delays in the completion of transactions In order to achieve the objective of the research, a questionnaire was adopted which consists of (the main variable) which is the requirements of TQM and the sub - variable of (improving performance) and distributed in the Diyala Diyala Governorate the research community to the managers and their assistants and heads of departments and their meanings and heads of the people and their assistants and a number of employees and the number of questionnaires distributed 189 Questionnaire 186 was recovered, including a questionnaire, while the rest was considered damaged, was tested two major research hypotheses which, one assumes the existence of a positive relationship between the application of quality and performance improvement and other management requirements assumed the existence of the Tathirlttbaiq administration requirements Improve the quality of the performance of the Office of the province, and some of the assumptions made were rejected sub - hypothesis concerning the existence of a positive relationship between the support of senior management and performance improvement sub - hypothesis concerning the existence of a positive relationship between continuous improvement and performance improvemen . The research found that the concern of officials of the security implications of the province has had a significant impact in the delay of projects and the deterioration of services provided to citizens as well as the senior management have a great desire to mobilize financial resources and the necessary support to implement this methodology was to start forming a quality team to take on The researcher recommended the need to develop a comprehensive strategic plan for the Diwan of the province, which is shared by the directors of the service departments associated with the ministry. It also recommended the assignment of responsibilities and powers in accordance with the qualifications and experience of the ministry. Assigned to him so that there is no loss of resources
الصفحات الاولى:

تطوير نظام المعلومات المحاسبي على وفق متطلبات سلسلة القيمة لترشيد القرارات الادارية The development of accounting information system in accordance with the requirements of the value chain to rationalize administrative decisions

اسم المؤلف: نور فالح حسن
الجامعة: الجامعة المستنصرية - كلية الادارة والاقتصاد - قسم المحاسبة
اسم المشرف: نضال محمد رضا الخلف
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
السنة: 2017
مكان الجامعة: بغداد
المستخلص: برزت اهمية نظام المعلومات المحاسبي من اهمية المعلومات التي تعد حجر الاساس او المادة الخام في صناعة القرار الاداري اذ انها تزود الادارة بالمعرفة اللازمة وتقلل حالة عدم التاكد كما ان توفير المعلومات لكل نشاط من انشطة سلسة القيمة تمكن المديرين من اتخاذ القرارات الرشيدة التي ترفع من مستوى ادائها وتحقق النجاح للشركة , وقد تناول موضوع الدراسة الحالية جوانب مختلفة من التساؤلات وحاول وضع الكثير من الحلول والمعالجات من خلال فصول الدراسة النظرية والتطبيقية الاربعة ، بهدف تحسين جودة نظم المعلومات المحاسبية في الشركة العامة لصناعة البطاريات ومن خلال ربط نظم المعلومات المحاسبية بتحليل سلسلة القيمة. وبعد تبلور الاطار الفكري والفلسفي ومراجعة ما سبق من جهود بحثية ذات علاقة، صيغت فرضية الدراسة لتختبر في شركة العامة لصناعة البطاريات بغية تحديد استعمال نظم المعلومات المحاسبية والتوافق بين جهود انشطة سلسلة القيمة المتمثلة بانشطة البحث والتطوير، والتصميم، والانتاج، والتسويق، والتوزيع، وخدمة الزبون وبما يحقق ترشيد القرارات الادارية. ولاجل اختبار فرضية الدراسة، والتحقق من سريان انموذجه استعمل الاتي : - 1. تحليل الانشطة الرئيسة في شركة العامة لصناعة البطاريات . 2. تحديد الدور المرتقب لنظم المعلومات المحاسبية فى انشطة سلسلة القيمة .3. تحديد معلومات التكاليف التى يجب توفيرها فى انشطة سلسلة القيمة ، والتى تؤدى الى التاثير على نظم المعلومات المحاسبية التى تساعد على ترشيد القرارات الادارية.وانطلاقا من ذلك هدفت الدراسة الى تعزيز دور نظام المعلومات المحاسبي في انشطة سلسلة القيمة لترشيد القرارات الادارية من خلال تقديم انموذج مقترح لتطوير نظام المعلومات المحاسبي على وفق تحليلات سلسلة القيمة لدعم القرارات الادارية. قد توصلت الباحثة الى الاستنتاجات ومن اهما : 1 - الاعتماد على نظام المعلومات المتطور من شانه رفع كفاءة اداء الشركة من خلال امداد المديرين بالمعلومات اللازمة لترشيد قراراتهم . 2 - يساعد نظام المعلومات المحاسبي من رفع كفاءة انشطة سلسلة القيمة من خلال تقديم المعلومات الملائمة لاحتياجات تلك الانشطة . | Emerged the importance of accounting information system and the importance of the information, which is the cornerstone or the raw material in the industry of the administrative decision, as they provide the necessary knowledge management and reduce uncertainty as to the provision of information for each activity in the value chain enabling managers to take sound decisions, which raises the level of performance of the company's success was proceeding, the subject of the current study different aspects of the questions and tried to put a lot of solutions and remedies through classroom theory and four, with a view to improving the quality of accounting information systems in the public company for batteries by linking the accounting information systems analysis of the value chain.After the crystallization of the intellectual and philosophical framework for the review of the related research efforts, formulated the hypothesis of the study to test in the general company for manufacturing of batteries in order to determine the use of accounting information systems and compatibility between the efforts of the activities of the value chain of research and development activities, and design, production, marketing, distribution, and customer service, and that achieves the rationalization of administrative decisions.In order to test the hypothesis of the study, and the verification of the validity of used as follows : - 1 - Analysis of the activities of the chairperson of the general company for manufacturing of batteries.2 - Determining the future role of accounting information systems in the activities of the value chain.3 - Determine the cost information that should be provided in the activities of the value chain, which will lead to the impact on accounting information systems which help to rationalize administrative decisions.Proceeding from that aimed at strengthening the role of accounting information system in the activities of the value chain to rationalize administrative decisions by providing a model of a proposal to develop accounting information system in accordance with the analyzes of the value chain to support administrative decisions.The researcher has reached the conclusions and most important is : 1 - reliance on sophisticated information system would improve the efficiency of the performance of the company by providing managers with the necessary information to rationalize their decisions.2 - The accounting information system helps to increase the efficiency of value chain activities by providing information appropriate to the needs of those activities
الصفحات الاولى:

القياس والافصاح عن الترتيبات المشتركة وفقا للمعايير المحاسبة الدولية لتعزيز جودة الابلاغ المالي : دراسة تطبيقية في الشركة العامة للصناعات الكهربائية Measurement and disclosure of Joint Arrangement to Enhance the Quality of Financial Reporting : A Field Study of the General Company for Electrical Industries

اسم المؤلف: نـور سـمـيـر سـبـتـي
الجامعة: الجامعة المستنصرية
اسم المشرف: ابتهاج اسماعيل يعقوب
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
السنة: 2017
مكان الجامعة: بغداد
المستخلص: ان المحاسبة هي لغة الاعمال وتتطور لتلبية المستجدات الاقتصادية والاجتماعية في مختلف دول العالم ، حيث ان هذه التطورات يجب ان تنسجم مع التشريعات والقوانين السائدة مما ينعكس بدوره على اختلاف اسس القياس والافصاح المحاسبي . حيث تهدف الدراسة الى تسليط الضوء على عقود الشراكة مابين القطاع العام والخاص ، وتم اختيار صيغة الترتيبات المشتركة لعينة البحث ، وخلق التقارب الدولي من خلال تبني تطبيق معيار الابلاغ المالي للترتيبات المشتركة (IFRS11) وجعل البيئة الاستثمارية العراقية جاذبة للشركات الاجنبية الرصينة من خلال تطبيق الاطار المقترح لتعزيز جودة الابلاغ المالي . توصلت الدراسة الى هي ان الترتيبات المشتركة هي احد صيغ الشراكة مابين القطاع العام والخاص , وان البيئة العراقية كانت غير مستجيبه للتغيرات الاقتصادية ولم تتكيف معها وهذا ما عكسة النظام المحاسبي الموحد الذي افتقر الى التبويبات والمعالجات المحاسبية الخاصة بالترتيبات المشتركة , ولنجاحها ضرورة توافر بيئة داعمة من الناحية القانونية والتشريعية وتسهيلات الحكومية فضلا عن اتباع المعايير الدولية بهذا الشان ، وقدم البحث عددا من التوصيات اهمها التحديد الصريح لنوع عقود الشراكة مع القطاع الخاص وان يحدد بدقة وموضوعية حيث يعد التحديد السليم خريطة الطريق لاختيار طريقة الابلاغ المحاسبي الملائمة وضرورة اتباع معيار الابلاغ المالي IFRS11)) لتعزيز جودة الابلاغ المالي . | The accounting is the language of business and evolve to meet the economic and social developments in the various countries of the world, where these developments should be consistent with the prevailing legislation and laws, which in turn is reflected at different bases Measurement and disclosure . The study aims to highlight the partnership contracts between the public and private sector, was chosen as a formula joint arrangements for the research sample, and the creation of international convergence through the adoption of the application of standard financial reporting to a joint arrangement (IFRS11) and make the Iraqi investment environment attractive to foreign companies sober through the application of the proposed framework to enhance the quality of financial reporting. Study is concluded that the joint arrangement is a partnership formulas between the public and private sector, and that the Iraqi environment was non - responsive to economic changes and did not adapt and this is reflected in the consolidated accounting system, which lacked the tabs and accounting treatments for joint arrangements, but their success the need for a supportive environment of the legal, legislative and government facilities as well as to follow the international standards in this regard, and the research presents a number of recommendations including explicit delineation of the type of partnership contracts with the private sector and that accurately and objectively determine where is the proper identification of the road map to choose the way of proper reporting of accounting and the need for a standard financial reporting (IFRS11) to enhance the quality of financial reporting
الصفحات الاولى:

دور التوجه الاستراتيجي في ممارسات الحوكمة : دراسة حالة في وزارة المالية - مكتب المفتش العام Strategic Orientation Role in Corporate Governance Practices Case study in the Ministry of Finance / General Inspector Office

اسم المؤلف: نائل رسول سعيد الجزائري
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم ادارة الاعمال
اسم المشرف: علي موات الصيهود السوداني
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: تقويم الاداء
الدرجة: ماجستير
اللغة: العربية
السنة: 2017
مكان الجامعة: بغداد
المستخلص: تناول البحث متغيرين رئيسين هما التوجه الستراتيجي وممارسات الحوكمة واللذين يحتويان على متغيرات فرعية لكل منهما, وسعيت من خلال التحليل الاحصائي لمتغيرات البحث الى بناء انموذج لتحقيق التوجه الستراتيجي بالاعتماد على الممارسات الجيدة للحوكمة والتي تتلاءم مع الدائرة المبحوثة(مكتب المفتش العام لوزارة المالية) حيث جمعت بيانات ومعلومات من عينة حجمها (40) شخصا يمثلون الادارات العليا والوسطى ممن يعنون بصناعة القرار في الدائرة المبحوثة. حيث تمثلت مشكلة البحث بماهية التوجه الستراتيجي ومدى الالمام به بالاضافة الى وجود علاقة ارتباط وتاثير بين التوجه الستراتيجي وممارسات الحوكمة من عدمه, بالاضافة الى معوقات تطبيق ممارسات الحوكمة التي تتاثر بالقرار الستراتيجي. واستعملت البيانات الخاصة بمكتب المفتش العام لوزارة المالية والمقابلات والزيارات الميدانية وقائمة فحص بوصفها ادوات لغرض جمع البيانات, وصممت قائمة الفحص استنادا الى مصادر محكمة عدة بالاستعانة بورشة العمل التي اقيمت لتصميم فقرات القائمة والاستعانة بالادارة العليا والوسطى للدائرة المبحوثة حيث تضمنت القائمة (57) فقرة ضمن ثلاثة محاور تغطي متغيرات البحث وجرى اختبار عدد من الفرضيات التي تقيس علاقة الارتباط والاثر بين المتغيرين حيث استعملت مقاييس الانحدار الخطي البسيط ومعامل ارتباط بيرسون والمتوسط الحسابي والانحراف المعياري ومعامل التفسير. وتوصل البحث الى استنتاجات عدة وهي ان الرؤية والرسالة والاهداف في عينة البحث تتصف بعدم التركيز بالاضافة الى ان الدائرة المبحوثة لا يوجد فيها توجه ستراتيجي واضح في التطبيق كان يكون دفاعيا او تحليليا او استباقيا وان هناك ممارسات عدة تقوم بها الدائرة تتلاءم مع ممارسات الحوكمة ومع توجهات العمل الستراتيجية لها. لذا من الضروري بناء انموذج قياسي للتوجه الستراتيجي يوائم ممارسات الحوكمة للوصول الى اداء افضل للدائرة المبحوثة. | The research variables two main thrust of the strategic orientation and governance practices and which contain sub - variables of each, and I sought through a statistical analysis of the research variables to build a model for achieving orientation strategic relying on good practices of corporate governance and that fit with the surveyed department (General Inspector Office in Ministry of Finance), where the collected data and information from a sample size of (40) people representing the upper and central departments who mean industry decision - researched organization. Was where the research problem what the Strategic Orientation and the extent of knowledge of him as well as a correlation between the impact and the Strategic Orientation and Governance practices of whether or not a relationship, as well as obstacles to the application of corporate governance practices that are affected by the strategic decision. And use the data for General Inspector Office in Ministry of Finance, interviews and field visits and a checklist as tools for the purpose of data collection, designed checklist based on several sources court with the help of the workshop which was held for the design of the paragraphs of the menu and the use of senior management and the middle of the organization of the surveyed which included the menu (57) paragraph within three axes cover research variables were tested a number of assumptions which measure the correlation and effect relationship between the two variables are used as measures of simple linear regression and Pearson correlation coefficient and the arithmetic mean, standard deviation and coefficient interpretation. The research found to several conclusions, which is that the vision, mission and goals in the research sample is characterized not focus well that researched the organization where there is no directed strategic and clear in the application as if the defensive or analytical or proactive, and there are several practices carried out by the department fit in with corporate governance practices and with job trends her strategy. Therefore, it is necessary to build a record for a specimen strategic orientation aligns corporate governance practices to get to the better performance of the organization under study
الصفحات الاولى:

حل مشكلة النقل الضبابي الكسرية باستعمال الطريقة الثنائية المبسطة مع تطبيق عملي The Intelligence of Dual Simplex Method to Solve Linear Fractional Fuzzy Transportation Problem with practical application

اسم المؤلف: مينا يوسف محمود
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم الاحصاء
اسم المشرف: فاتن فاروق صالح البدري
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: بحوث العمليات
الدرجة: ماجستير
اللغة: العربية
السنة: 2017
مكان الجامعة: بغداد
المستخلص: تعتبر مشكلة النقل من الاساليب الرياضية المهمة المساعدة في عملية اتخاذ القرار الملائم في نقل كمية من المواد السلع من مصدر تصنيعها الى مراكز الطلب المتعددة بهدف سد حاجة هذا المراكز وباقل التكاليف الممكنة.في هذا البحث تم عرض مشكلة النقل الضبابية الكسرية بقيود الطلب والعرض وكذلك قيد اضافي بالنسبة لمنتج البنزين وهو قيد الشوائب وحلها بالطريقة الثنائية المبسطةتم تطبيق النموذج اعلاه على نقل منتوج البنزين من المستودعات ( الدوره, الكرخ , الرصافة ) الى المحطات المهمة في بغداد وهي (الخالصه, المثنى ,القناة , الادريسي , الجبهه , الميثاق , قطع 68 , حي البنوك , الصمود , المنصور , اليرموك , العامل , السيديه ) ونقل منتج الكاز من مستودعات ( الدوره, الكرخ , الرصافه ) الى المحطات (القناة ,الادريسي ,الجبهه ,قطاع 68, الميثاق ,التاجي غربي ,بغداد, النرسيان ,البياع ,الايواء ,الشرطه الثانيه) التابعة للشركة العامة لتوزيع المنتجات النفطية التابعة لوزارة النفط العراقية واستخراج كلفة النقل لها وكذلك استخراج الارباح الناتجة عن بيع المنتج وبعد ذلك ايجاد النسبة بين كلفه النقل الى الارباح المستحصلةتم استخدام الطريقة الثنائية المبسطة لحل مشكلة النقل الضبابية الكسرية حيث تم اخذ دالة الهدف في البسط وحلها على حدا ثم دالة الهدف في المقام وحلها على حدا . واستخدام دالة الرتب الضبابية لدالة الانتماء المثلثية لازالة الضبابية من بيانات الشوائب الموجودة في البنزين ومن خلال التطبيق توصلت الباحثة الى ما يليان النتيجة النهائية لكلفة النقل نسبة الى الارباح التي تم الحصول عليها باستخدام الطريقة الثنائية المبسطة لمنتج البنزين هي (0.08 , 0.0670.069, )اما لنتائج النهائية التي تم التوصل اليها بالنسبة لمنتج الكاز فهي( 0.150 ' 0.158 ' 0.16 ) | The transportation problem considered to be one of an important mathematical method assist in the decision - making process in the transfer of appropriate amount of material goods manufactured from a source to multiple demand centers in order to fill a need that the centers. and at the lowest possible costIn this research we have represented the fractional fuzzy transport problem with the constraints demand and supply, as well as being an extra constraint for the product gasoline is called impurities and solving it using the duall simplex method The application of the model above the gasoline product transferred from warehouses (duraa, Karkh, Rusafa)To the task stations in Baghdad, a (khalsa, Muthanna, kanaa, Al - Idrisi, algabha , al methak, sector 68, hay albenook , alsomood , Mansour, Yarmuk, alamel, Saidiya) and the transfer of kerosene product from warehouses (duraa, Karkh, Rusafa) to terminals ( kanaa, Al - Idrisi, algabha, sector 68,methak , Taji ,west of Baghdad, Alnarcian, Baya, alewaa , alshorta al thanea) of the company for public distribution of petroleum products under the Ministry of Iraqi oil and the extraction cost of transportation has. As well as the extraction of profits from the sale of the product and then find the ratio between the cost of transportation to the profits obtained, The duall - simplex method was used to solve the problem of fractional fuzzy transport where the opjective function was taken in the numerator and solved separately and then the target function in the denominator and solved separately. The use of the fuzzy grade function of the trigonometric function to remove the fuzzy from the impurities found in gasoline and through application, the researcher reached the following, Through the application the researcher suggested the following The result is the final cost of transportation to the proportion of profits that were obtained by using the method of bilateral simplified product is gasoline Min z = (0.08 , 0.067,0.069)and the final of the results that have been reached for the kerosene 0.150 ' 0.158 ' 0.16 ) ) product are
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