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الفساد المالي والاداري وعلاقته باجراءات الاختيار والتعيين : بحث ميداني في المكاتب التحقيقية لهيئة النزاهة في محافظات الفرات الاوسط == Financial And Administrative Corruption In Relation To The Selection And Assignment Procedures Field Research In The Investigative Offices of The Integrity Commission In The Central Euphrates Provinces

Author name: عدي حاتم فالح عبد النبي
Supervisor name: محمد احمد حمد
Specific topic: Control and Inspection
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: سعى هذا البحث لبيان انواع الفساد واشكاله المستشرية في المؤسسات العامة وعلاقته بعملية الاختيار والتعيين, وما مدى تاثيرة على اجراءات الاختيار والتعيين في المؤسسات , وتبرز اهمية البحث وسبب تناوله لهذا الموضوع كون اجراءات الاختيار والتعيين تلعب دورا فعالا | Sought this research to demonstrate the types of corruption and forms rampant in public institutions and its relationship to the process of selection and appointment , and its impact on the selection and appointment procedures in institutions , and highlights the importance of research and the reason for eating this Thread universe selection and appointment procedures play an active role in raising the efficiency of institutions and selecting people who meet the efficiency , experience and skill any putting the right person in the right place , has been applied questionnaire research on the Integrity Commission as the most important in the regulatory institutions in Iraq and the fact that its employees engaged in the dangerous task , namely the fight against financial and administrative corruption in government institutions and the fact that this task requires a level of efficiency and good Biography and career and personal behavior for its members , the researcher turned to indicate what procedures in body regarding selection and appointment process and how they are free forms of corruption or not , The researcher has designed a questionnaire especially for measuring the most important types of corruption , a financial and administrative corruption being one of the most common types of corruption prevalent in society and administrative dimensions ( bribery , mediation , favoritism , nepotism , abuse of public office ) and its impact on the dimensions of the selection and appointment process , and distributed to ( 86 ) Authority staff in the offices of the Middle Euphrates. The researcher found a number of conclusions , including : The results of the analysis of the side of the practical absence of cases of administrative corruption or Mali in the appointment procedures in the Integrity Commission and the efficiency measures body in the selection and appointment procedures , although the body depends on the new appointment of individuals and not with a tendency to attract people from Other government institutions The main recommendations Vtmthelt the need to create a single government competent process of selection and appointment falls upon themselves to choose people for jobs appropriate to their qualifications , increased rates of acceptance for those with graduate degrees , and attract people from other government institutions experienced.

اثر الاعفاءات الضريبية على دخول المكلفين في الحد من ظاهرة التهرب الضريبي : بحث تطبيقي في الهيئة العامة للضرائب == The Impact of Tax Exemptions On The Taxpayers' Incomes In Reducing The Tax Evasion Phenomenon \ An Applied Research In The General Commission For Taxes

Author name: عبد الامير زامل لطيف
Supervisor name: عبيد خيون علي حسين
Specific topic: Taxes
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف البحث الى تسليط الضوء على الاعفاءات الضريبية الممنوحة للمكلفين على وفق قانون ضريبة الدخل رقم (113) لسنة 1982 المعدل, والتشريعات, والقوانين المطبقة, وبيان مدى ملائمتها للقواعد الضريبية الاساسية. والتعرف على دور الاعفاءات الضريبية للحد من ظاهرة التهرب | The research stems from a problem of prevalence of tax evasion phenomenon from taxpayers and its negative and serious impacts resulting therefrom, represented in a decrease tax revenue proceeds and the damages to the public treasury of the state, as well as the occurrence of evader taxpayers under the law and take the penalties and legal sanctions against them by the tax authority. The research aims to highlight the tax exemptions granted to the taxpayers in accordance with the amended Income Tax Law No. (113) for the year 1982 and the applied legislations and laws, show their suitability to basic tax rules, and identify the role of tax exemptions to reduce the tax evasion phenomenon, and thus increase tax revenues that contribute to the financing of public expenditures of the state. On this basis, four main null hypotheses were formulated, among them are the following : The first main null hypothesis : "There is no statistically significant relationship between the tax exemptions and the tax evasion phenomenon.The second main null hypothesis : "There is no statistically significant impact between tax exemptions on tax evasion phenomenon.The research has also dealt with the review of some practical cases, where nine different cases have been dealt with from some departments and branches of the General Authority For Taxes. It was found that there is an impact of tax exemptions on taxpayers' incomes in reducing the tax evasion phenomenon, as well as their effect on the economic and social conditions of taxpayers. Also, the research has collected data by two questionnaire models distributed to two samples. The first sample consisted of (52) employees of the GCT staff, while the second included (100) taxpayers from businesses owners and private companies. Results were analyzed using the Statistical Package For Social Science, SPSS and presented. Then, the research hypotheses were tested. The results of the analysis for the tow sample of the tax authority staff and taxpayers found that there are significant statistical relationships between tax exemptions and tax evasion phenomenon. These results led to rejecting the two main null hypotheses and accepting the alternative hypotheses that there is a correlation between tax exemptions and tax evasion phenomenon, and tax exemptions affect the tax evasion phenomenon. The results revealed a number of conclusions and recommendations. The most important conclusions are as follows : that the tax work in Iraq suffers from a weakness of dealing with transparency and lacking sources of awareness of members of the community. The procedures followed by the government institutions, including the tax institutions are sometimes complex, which may contribute to widening the scope of practices relating to the administrative and financial corruption that makes the relationship between the taxpayer and the tax authority characterized by suspicion and mistrust. Finally, the research has reached a number of recommendations, the most important are the following : the need to update the tax legislations with the follow - up problems identified through their application and working to fill all the gaps that appear during execution, with the adherence to the new rules particularly the most important of which is stability rule that calls for avoiding continuous legislation amendments, which must take into account the stability and consistency of changing tax and strict amendments in a narrower field. So, this requires a commitment from the tax authority in its executive role to enforce law.

صناعة المعرفة والاغتراب الوظيفي وتاثيرهما في الاداء المتميز : دراسة استطلاعية في كليات الجامعة المستنصرية == Knowledge Industry And Career Alienation And Their Impact On The Excellence Performance - Exploratory Study In College of Al - Mustansiriya University

Author name: سمية عباس مجيد رشيد الربيعي
Supervisor name: انتظار احمد جاسم الشمري
Specific topic: Business Administration
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: تصدت متغيرات الدراسة الحالية الى احدى اھم التحولات المعرفية المعاصرة في الفكر الاداري الحديث لتشكل اطارا فكريا معبرا عنھ ب (صناعة المعرفة) بوصفھا المصدر الاھم لتحقيق نمو واستدامة للمنظمات في الالفية الثالثة، اذ تم التعبير عن صناعة المعرفة بعناصرھا الخمسة | Our current study variables to one of the most important transformations in contemporary cognitive modern management thought to constitute a framework intellectually, expressed as (knowledge) industry as a source Most important to achieve sustainable organizations in the Third Millennium growth, as was the expression of the five specific industry knowledge where its elements (perception, intelligence, creativity, attention and memory), which contribute to the enrichment And stimulate the personal aspects of individuals in order to mitigate the effects of job alienation which may appear as a result of the transmission of human resource environment to another environment Including owned of experience and knowledge, which in turn contribute to building creative ideas so that you can interact with the developments in the external environment in order to achieve outstanding performer up to the aspirations of the business organization under development and competitiveness.The study started from the problem expressed in a number of intellectual and practical questions is the most prominent of impressionist role of industry knowledge and career alienation in outstanding performance, and whether there is the effect of industry knowledge on alienation and whether career alienation knowledge industry affects? , Where the attack of the answer to these questions are exploring the intellectual implications of these variables, being one of the contemporary topics in the Iraqi environment, It was then tested the link and effect relationships and the possibility of investing in the Iraqi environment, the study underwent a community sample Mustansiriya University has identified a sample of the study (408) Distributors professor at The Mustansiriya university faculties.The importance of this study, it would emerge rooting intellectual and cognitive study of the nature of the variables based on the exploratory effort of the reality of industry knowledge and career alienation and their influence in the outstanding performance support to achieve this, the formula a number of key assumptions and other related sub - relations and influence the link between the study variables and tested a variety of statistical methods using a questionnaire (the scale as a tool for data collection and Information from the study sample).And finally exited the study conclusions intellectual theory and applied again diagnosed fact that there is a significant correlation relationships between the elements of the independent variable and the dependent variables as well as the existence of direct moral influence relations and indirect variables, as part of the discussion of the results has been reached on a number of the most important conclusions that there are major employers and a clear knowledge of the elements of the industry in the study where the organization so that individuals can mitigate the effects of Alienation career in order to achieve outstanding performance, based on the stocks they own from a knowledge, skills and experience accumulated and try to benefit from the experiences of others, whether at home or abroad.

فاعلية المشروعات الصغيرة والمتوسطة وفقا لتحليل العلاقة بين استراتيجيات الاعمال واستراتيجيات ادارة الموارد البشرية : بحث ميداني == The Effectiveness of Small And Medium Enterprises According To The Analysis of The Relationship Between Business Strategies And Human Resource Management Strategies

Author name: سارة عبد القادر جبار العبيدي
Supervisor name: سعد علي حمود عباس العنزي
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تناول هذا البحث فاعلية المشروعات بابعاده الرئيسة(التكيف البيئي، تحقيق الاهداف، تخفيض الكلف، وزيادة الابداع )، وفقا لتحليل استراتيجيات الاعمال (المنقبة، المدافعة، المحللة، والمستجيبة)، واستراتيجيات ادارة الموارد البشرية بـ( الاختيار والتعيين، التدر | This research deal with the effectiveness of enterprises with its main dimensions ( Environmental Adaptability , achieve goals , reduce costs, and increase creativity ) , according to the analysis of business strategies ( excavating , defending , analyst , and responsive ) , and the strategies of human Resource Management (selection and recruitment , training and development, compensation and wages , and performance evaluation ). Ties research begins in dilemma that there is on suitable strategies in these enterprises help them continue and permanence in the field of business and market. There are no sutable on the management of the human Resource. And business strategies makes them against the changes in the changing and volatile markets.As a result of the increasing of the importance in small and medium enterprises recently because its specialisity, importance and multiplicity of parties that interested in them so that it takes an important role in the economic advancement of the country through providing services that benefit all sectors, and operates a variety of human resources , as well as change it to new products, because of the fragility of these enterprises infrontof the strong competition from other enterprises as a result of regional and international developments.This matter insist on developing which support activity.The research problem for mulated on the theoretical level of where quotient controversy about hiring of human resource management inorder to the success of the effectiveness of enterprises, the relationship between it and the business strategies, and the debate about the expected results of this recruitment on the field level of the application. The problem is it managers can hiring human resources in the small and medium enterprises effectively and ensure on effective management as well as the development of best management practices , motivation and maintain their employees.The objective of this research was directed to achieve the effectiveness of small and medium enterprises with its various dimensions, according to the analysis of the relationship business strategies, for strategies human resource management, in order to get out of the framework system gathered more dimensions and concepts, and trying to exam the Iraqi environment to be aware of these modern concepts , following descriptive analytical method. The research has identified a set of hypotheses that have been tested statistical tools , including the arithmetic mean , standard deviation, and correlation coefficient , and the regression coefficient , and path analysis , has dealt with that role Strategic human resources which contributes to maximizing the value of small and medium enterprises through capacity owned by workers and their potential to achieve effectiveness , and then to expand its market share , and maximize their strengths , leading to acquire a competitive advantage in the emerging Iraqi market After viewing and benefit from the results of these surveys that examed by field research , the researcher has selected a random sample of (100) people from the managers and staff responsible for these enterprises and the competence of managers of these projects in the ministries of planning , labor and social affairs. The supposition main of the research has deal with the extent of the impact of the effectiveness of small and medium enterprises, with the relationship between business strategies and human resource management strategies. The reported finds that human resource management strategies affect the effectiveness of small and medium enterprises positive and negative. In addition, there search set of conclusions the experience that create small and medium enterprises in Iraq is at at the not in the sense it is a new idea , but new experience of the state, which requires the support of this kind of enterprises and attention to their quality and development , as well as the development of resources human which they operate, as research was presented a set of recommendations that can benefit all Iraqi ministries and institutions , particularly the Ministry of Planning and Labour and Social Affairs as an incubator for these enterprises.

فاعلية الادوار الوظيفية للضرائب في الاقتصادات الريعية : العراق حالة دراسية للمدة 2003 - 2012 == The Effectiveness of The Functional Roles of The Taxes In Rentier Economies (Case Study of Iraq For The Period 2003 - 2012)

Author name: زيد حبيب حسين المحياوي
Supervisor name: وفاء جعفر المهداوي
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: The target of taxes is no longer ( in light of intervening State ) to obtain the fiscal revenue only (as they were under the Guardian State ), but became other important roles and targets for tax used by the state to intervene in economic activity and make through which changes intended at the macroeconomic level, and these roles ( in addition to financial role as abasic objective for the tax ), refer to the economic role, social role and the of environmental role and other roles (political, religious and cultural role... ).Developed countries were able to do these roles on the ground successfully, while the developing countries have not been able, or that the effectiveness of these roles is very limited. Iraq is resemble in its circumstances with rentier developing countries, (the case of Iraq may be the worst among these countries, because it suffered from the past which is no secret to anyone, and sad present which will affect the future ).Its oil wealth impacted negatively on other its revenues , and Iraqi economy has become the hostage to the foreign factors and conditions which is not about them nor force. The protective role of the protective tax has not gone in the minds of the Iraqi legislature , however, that the high degree of economic exposure and rising marginal propensity to consume , which resulted in a high marginal propensity to import to meet the growing consumer demand - under the conditions of the bad local production - and other factors was able to put together that negatively affected this role, and the state was not able to do the social role of taxes, for the same reasons about the limited this role in developing countries, and adopted the public expenditures.The environmental taxes did not apply at all in the Iraqi economy , and there were fines imposed on the polluting activities, and this issimple fine, so its revenue (proceeds) does not fit with the size of pollution from such activities , and this proves the inverse relationship between the size of the state and the proceeds of its revenue from environmental taxes.

قياس اثر الارتداد الزمني في تفسير مسار دالة الاستهلاك في العراق : دراسة تطبيقية للمدة (1997 - 2012) == The Measuring of The Impact of Time Lag On Determining The Path of The Consumption Function In Iraq - An Application Study For The Period (1997 - 2012)

Author name: اطياف عصام حسين الجبوري
Supervisor name: حسين ديكان درويش الدليمي
Specific topic: Banking & Finance Science
Degree: Master
Language: Arabic
University location: Babylon
First pages:
Abstract: يهدف البحث الى تحديد وقياس اثر نماذج الارتداد الزمني على سلوك ومسار دالة الاستهلاك في الاقتصاد العراقي للمدة (1997 - 2012)، فقد تم تقسيم البحث الى ثلاث فصول لغرض تحقيق فرضيته واهدافه ولغرض الوصول الى هذه المنهجية استخدمت الباحثة البرامج الاحصائية الجاهزة | The research aims to determine and measurement the effect of the Lag models on the behaviour and trend of the consumption function in Iraq economy for the period (1997 - 2012 ). also , the research was divided into three chapters in order to reach it's hypothesis and aims ,to reach this methodology the research use (ols ) Technique related with ( EView 7 , SPPS , Excel ) statistical packages to estimated more than (30) Econometrics models , besides The research reaches some important conclusions which refers to the vital effect of Lag models specially ( MBA ) to draw the path and trend of the consumption function in Iraq comparing with other Lag models such as (Koyck , Almon , Friedman , and Duesenberry) , moreover , the Lag models is also play a vital role in explain and determining the process and the mechanism of fiscal and monetary policies in Iraq for the same period. finally , the research recommends to formulate anew scope of the ( Wealth ) variable more than ,the meaning of monetary supply (M2) in order to use this through the Lag models related with , also , it is important to plan the marginal propensity to consume in the Iraq economy through the consumption function in order to raise the Investment activity and economic growth.

الكلفة الملائمة في ظل المدخل الستراتيجي لاتخاذ القرارات التشغيلية : دراسة تطبيقية في الشركة العامة للصناعات الجلدية == Relevace Cost Under The Strategic Emphasis For Operational Decisions Taking Apractical Study In The General Company For Leather Manufactures

Author name: مهند عبد الرحمن سلمان العزاوي
Supervisor name: جليلة عيدان حليحل الذهبي
Specific topic: Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعد عملية اتخاذ القرارات جوهر العملية الادارية لما لها من تاثير في نمو وتطور الوحدة الاقتصادية ونجاحها في تحقيق اهدافها لاسيما وانها تواجه العديد من المشاكل التي تدفعها نحو اتخاذ قرارات رشيدة الى جانب اجراء تغييرات في التقنيات المستعملة في الانتاج والانشط | The decision taking is regarded as the most important process in the managerial process , due to its impact in the growth and development of the organization and its succes in acheving its other objectives , especially it faces many problem which needs to Take the rational decision beside other continuous changes in the techinques of production and its objectives to create the valuse and support its competition. decision taking contains many steps to solve the problem which needs to take a rational decision , the matter which need to determine the problems reason , finding the relevant alternative throug determing the relevant cost which inlight of it , the decision taker can select the best choice which achieve the high benefit to the organization , So in order to take and make the rational operation decision , it needs to follow a scientific and practical methodlogy depending on the information which the cost accounting system interduces it as the major in put for the decision taking to determin the relevant cost by using the tools of the strategic cost management approach. This study aims to show the impact of using the techinques of the strategic cost management approach in determining the relevant cost for the operation decision through following scientific and relevant practical methodlogh which consists with the competitive strategies and the organization objectives by using some techinques of strategic cost management like ( ABC , ABM , TC ) and testing by applying in the general company for leather manufactur. This study consist of five chapters : - The first chapter show the research methodlogy and previous studies through its tow sections. The second chapter had allocated to be an introduction to the dcision taking process And techniques Offer By strategic cost management Path through its two section. The third chapter has allocated to show the competitive strategies and determining the relevant cost through its three section. The fourth chapter had practical side of the research through its three sections which had allocated to show and test the suggested methodlogy and analyse the results. Finally the fifth chapter summarized the major conclusions and presented some recommendations that relate to study aria through its two sections

بعض الطرائق المعلمية واللامعلمية لتقدير دالة المعولية مع تطبيق عملي == Some of The Parametric Methods And Nonparametric To Estimate The Reliability Function With The Practical Application

Author name: بشير فيصل محمد حبيب السعدي
Supervisor name: انتصار عريبي فدعم الدوري
Specific topic: Operations Research
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: The basic idea of the search started from the basis of operations research applications in the study and assess the reliability of producing machines that require decisions assigned to the foundations of modern scientific, And the evolution of technology led to the use of reliability index in the studies of design, operation and maintenance, and increased interest in the field of plants in general and chemical plants in particular.On this basis, has become a study and evaluate the reliability of machines and equipment as part of the effective jurisdiction of the Operations Research.Therefore, the constant interruptions in production machines gratings batteries in the General Company for the manufacture of liquid batteries (Babylon Lab - 1 - ) in Iraq, And the absence of estimating method dependents Parametric methods and Nonparametric ofthese machines led to a lack of knowledge stop hours of work these machines, What are the best methods that can be adopted in the estimate and therefore did not fulfill the above obligations the company in achieving energy production.So work requires an estimate of the dependents of these machines for the purpose of access to identify and stop engaging in hours and therefore maintenance programming and production of the above.Based on the foregoing, this research included mainly a comparison to estimate the reliability function in two approaches , first approach methods and parametric estimation methods, which included the following : 1 - Weibull Probability Plotting Method (WPPM).2 - Maximum Likelihood Method (MLM).3 - Method of Moments (MOM).4 - Rank Regression on Y Method ( RRYM ).5 - Rank Regression on X Method (RRXM).6 - Nonlinear Weighted Least Squares Using The Empirical Distribution Function Method(NWLSM).Either the second approach Nonparametric methods, which included the followingmethods : 1 - Empirical Methods (EM).2 - Product Limit Estimator Method(PLEM).3 - The Empirical Kaplan Meier Estimator Method(EKMEM).4 - The Empirical Weighted Kaplan - Meier Estimator Method(WEKM).5 - The Modified Kaplan - Meier Estimator Method(MKMM).6 - A weighted Estimation Method for reliability function(WMR).7 - Modified Method One(MMO).8 - Modified Method Two(MMT).The research aims to hold an estimate of the reliability function by Parametric methods for the distribution (Weibull with two parameters ? and ?), as well as estimation reliability function by nonparametric methods and compare the estimators of the reliability function by parametric and nonparametric methods to reach to the best parametric and nonparametric method, Through reliance on the index, the statistical integral mean square error (IMSE), And using the simulation and volumes of different samples as an estimate and is designed for dependents of machines that will allow the Department of gratings produce batteries out hours of operation of these machines and duration of stops and the application of parametric and nonparametric method and the best on the real data (failure times) Submitted by the pilot.The researcher has proposed two modified approach (MMO&MMT) in which Proposed modified weight to the empirical weighted kaplan - meier estimator has surpassed two approach, Which gives less integral mean square error (IMSE) of the integral mean square error to the nonparametric approach (The Empirical Weighted Kaplan - Meier estimator method (WEKM)). The researcher reached several conclusions, including that the best parametric method to estimate reliability function is a (Maximum Likelihood MLM) and for the best nonparametric method is a (Empirical Methods (EM)), and relying on standard statistical integral mean square error integral (IMSE).

تقويم كفاءة الاداء للشركة العامة لصناعة الاسمدة الشمالية المدة 1995 - 2002

Author name: صباح نويف رحيمة العقابي
Supervisor name: هناء عبد الغفار حمود السامرائي
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Baghdad
First pages:

اثـر الاصلاحات الاقتصادية في الفقر : دراسة مقارنة

Author name: داؤد سليمان سلطان
Supervisor name: سالم توفيق محمد احمد النجفي
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Mosul
First pages:
Abstract: تشير الاصلاحات الاقتصادية الى مجموعة السياسات الاقتصادية المقترحة من قبل صندوق النقد، والبنك الدوليين وتتمثل بسياسات الاستقرار (التثبيت) الاقتصادي، وسياسات التكيف الهيكلي، الاولى تتضمن سياسات انكماشية قصيرة المدى، تتناول جانب الطلب وتسعى الى خفضه مستخ | Economic reforms defined as a group of bundles of economic policies suggested by International Monetary Fund, and World Bank. They comprise the policy of short - term economic stabilization including deflationary policies of controlling demand which is aimed by the World Bank as well as the long - term policies of the structural adjustment including policies designed to increase aggregate supply of goods and services which are demanded by the World Bank.During the last decades the use of economic reforms notion spread in the economic literatures as a new international economic system. This research tries to explain what is meant by its notion, its aggregate economic effects in general and its effects on reducing poverty level in particular. The importance of this research appears after the wide spread of the economic reforms policies which are applied by many countries namely the developing counters. They adopted it as a substitute of the policy of interference by other country. This policy proved it's slow down in numerous countries as an effecting factor on the aggregate economic changes. This is resulted from the developments occurred in the economic policies, and the difference in income caused by some of these policies whether this difference is between the members of one society or between different countries. The sample of this research was chosen after including 41 states. The first part including 25 developing countries, 22 of them are participant countries in the programs of world find and World Bank, and 3 of them are un - participant countries. The second part of the sample includes 16 countries of Emerging markets. 12of them are participant countries. The countries of the sample are classified in this way because of dissimilarity in the economic environment between these countries since the countries of the Emerging markets have past large number of stages in the field of the economic reforms which lead to the development of its market economy. Hence, the performance of the programs in the economy of these countries differ from that of the developing countries The period of this research begins from 1980 - 2003 During this period the participant countries in the programs of the fund and bank increased in large number especially from 1985 - 1998 in order to know the level of success and failure which was realized by these countries via practicing in the programs namely on the level of poverty. This research depends upon the comparative analytic descriptive method which is framed by the above method is included in the first three chapters in order to explain the basis and the theoretical relations and the models. The fourth chapter, which includes the experimental aspect of the research, depends upon employing, the quantitative models to find out the conclusions of the research by the use of pooled regression approach and the approach of division between the averages of two specimens to identify the effects of the economic reforms on poverty in the countries of the sample. The hypothesis of this research starts from the point, That the policies of Economic reforms suggested by International Monetary Fund (IMF), and World Bank including, The policy of Economic stabilization, and the policy of Structural Adjustment have a direct effects on an increasing the rates of Economic Growth of the per capita of GDP, Reducing the poverty rates and an inequality of income distribution in the research sample. This research tries to examine and to measure the vitality of applying the policy of the economic reforms in the selected countries of the sample and its reflections on reducing poverty especially a subject like this one which is considered a vital. This is because most of the developing countries adopt it as a policy of tackling their economic problems. The application of these policies is a matter of continuous dispute. The research is divided into four chapters. The first three chapters deals with the theoretical aspect while the fourth one deals with the practical aspect.Chapter one contains three sections : the first one tackles the economic reforms; its notion, its historical background, its theoretical basis and its models. This section also concentrates on the difference between the policy of stabilization and that of the structural adjustment as well as explaining their contents.The second section deals with the theoretical background of the development of the economic reforms which begins from the neoclassical economic thought passing by the development of the economic thought then to the neo - classical theory. This section also concentrates on the macro - economic frame and choosing the correcting tools in the course of managing the demand throughout concentrating on the role of each of the financial and monetary policies during the economic reforms process. The third section presents the theoretical base of the methods used in measuring the effect of the programs on the macro - economic changes. These methods are : before - after approach, generalized evaluation Estimator approach and comparison of simulations approach.Chapter two discusses poverty and how is it affected by the policies of the short term macroeconomic adjustment, and the aspects of stabilization This chapter contains two sections the first one studies the notions of poverty showing the old and the modern notion and the dissimilarity of the notion of poverty according to time and place.The second section concentrates on the effect of macro economic adjustment on poverty throughout the aspects of the economic stabilization. This section includes the direct effects of stabilization policies on poverty levels via many points such as; the effect of reduction on the level, of employment and wages stagnancy, reducing the public cost and reducing support on the poverty level whereas the second part of this section deals with indirect effects of the economic stabilization policies on the poverty level represented by its effect on the levels of aggregate demand and employment, economic development, inflation and instability of macro - economic changes of exchange price the distributional effects of the programs on the poverty level.Chapter three tackles the policies of the structural adjustment and its effects on poverty, long - term policies and supply aspects. This chapter contains two sections. The first one concentrates on the policy of freedom of trade and its effect on reducing the level of poverty throughout its effect on the development average, labor market, and income distribution.The second section deals with another aspect of supply that is the direct foreign investment and its role in the operation of the economic development and reducing poverty. Also this section discusses the most important positive and negative aspects found out in the bundle of the direct foreign investment policy. The fourth chapter includes the practical aspect of this research which is composed of five sections. The first one shows how is the mode built and described It also explains the most important changes which are used, where as the other four sections concentrates on showing the effect of the economic reforms on poverty via four methods ate used, Before - After, With - Without, Generalized Evaluation Estimator approach and that of the Comparison of Simulation approach, in which two quantitative models ate used for this purpose : the division model between two samples average and the model of the pooled regression.The research concluded in many results and proposals. The most important of them that there are negative effects, or there is no any effect of economic reforms on the level of development in the sample of the research. There is rising in the average of poverty during the operation of these reforms. May be the positive effects of these reforms will appear in longer - terms of future, while in the short - term the negative effects of the reforms on the level of development of the average of the average of the individual portion from the total local production and the rising of the rates of poverty will appear throughout the concluded results.

الملكية والرفاه في المنظور الاقتصادي الاسلامي : دراسة مقارنة

Author name: عبد الله محمد قادر جبرائيل
Supervisor name: جاسم محمد شهاب الفارس
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Mosul
First pages:
Abstract: تتناول هذه الاطروحة منظور الاقتصاد الاسلامى لكيفية وصول المجتمع الاسلامي الى مستويات متقدمة ومتطورة من المعيشة عبر التطورات الزمانية والمكانية والحالية المختلفة والمتغيرة ؛ وتاسيس رفاهية اقتصادية مستديمة لجميع افراده بغض النظر عن اختلافاتهم الدينية والاجت

اثر مشكلات الصادرات الاوليــة في النمو الاقتصادي لعينة مختارة من البلـدان النامية للمـدة (2004 - 1985) == The Impact of The Primary Exports Problems In The Economic Growth For A Selected Sample of The Developing Countries (1985 - 2004)

Author name: صبحي بكر عثمان علي
Supervisor name: طه يونس حمادي الطائي
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Mosul
First pages:
Abstract: لقد واجهت البلـدان النامية جملة من المشكلات في صادراتها الاوليـة، ولم تحقق ما كانت تسعى اليه من تحقيق معدلات نمو اقتصادي ملحوظة، بل كانت النتيجة تدهورا اكثر في معظمها. وتعد حالة عدم استقرار عوائد الصادرات الاولية وتدهور نسب التبادل التجاري وتباطئ | The development countries have faced a number of in their primary export, and they could not a chive what they wanted to a chive. a remarkable economical growing rates, where the result was more declining in most of them. The un stability state in the primary exports is considered one of these problems, which often has an influence in moving the entire variables negatively, so most of the studies focus on analyzing the influence of these problems on the entire economical variables and their relationship with the economical growing. This study is one of the real and modest academic tries in looking for the economical problem and the influence of these problems on the economical grousing in a selected sample of non - oil developing countries from (1985 to 2004). We looked at this subject, the current study was made to test the relationship between these three problem and the economical growing, therefore this subject has been choose, and believe that it is an original and new subject in its title and its variables, where a number of the former studies have dealt with a number of these variables such as : the unstable of the export revenues and the commercial exchanging rates under different titles, also this study dealt with the severable entirely, in other word, the unstable of the export revenues and the commercial exchanging rates of the entire exports, while this study has dealt with the unstable of the primary export revenues after separating them from the entire exports according to the determining articles of these exports in the standard international trade classification, therefore this study has extracted and accounted the standard number of the primary export prices in order to primary exports. As well as, this study has dealt with another problem of the slow growing of the external demand of the developing countries primary exports and its relationship with the economical growing, for making the theoretical framework of these problem goes with the contents of the economical theory which is focusing on explaining and interpreting the influence an like of these problems on the economical growing This study has put a hypothesis that there is a negative a relationship between the dealt problem and the economical growing in the developing countries, our study has following the quartile style depending on describing an economical standard sample according to the theoretical frame work presented in chapter one, and a number of former studies, the sample of this study is consisted of ten countries from three different continents to estimate the influence of these problems on the economical growing of countries. The period of the study has been divided into two parts : the first period (1985 - 1994) and the second period (1995 - 2004) and this division aimed at separating the period of these countries joining to the world trade organization from the former the former period, to see the extend influence of this organization in alleviating the toughness of these problem on the developing countries economies, where this will be described in details in chapter two. The current study included three chapters, the first chapter deals with the theoretical framework which explains the theoretical relationship between the three problems and the economical growing, and it includes four subjects, the first subject shows the problem of the unstable of the primary exports revenues and its relationship with the economical growing and we found that there were two transverse direction in explaining the relationship between this problem and the economical growing, where the first direction shows the positive relationship between un stability state and economical growing, and this direction depends on two hypothesis the first one is freeman's sustainable in come, The second hypothesis is the protection saving hypothesis. While the second direction, the researchers see that the relationship between the un stable state and the economical growing is negative. While the second subject dealt with the problem of commercial exchanging rates declining and its relationship with the economical growing. The third subject deals with analysis the problem of external demand growing weakness and its relationship with the economical growing where this study showed that the developing or progressing the external demand will leads to achieving high rates of the economical growing and if the external demand was law, the economical growing would declined. While the fourth subject concerns with showing the former studies and their state in this shady. While our study selected the primary exports of the study sample according to the standard international trade classification, and the values of the un stability in the primary exports revenues were counted according to the data issued by the united nations and world trade organization. Concerning the other variable, the variable of the weakness of primary exports commercial exchanging rates and its relationship with the economical growing , also these are some studies dealt with the enter exports relationship ,while our study was accounted primary exports commercial exchanging rates after getting the standard numbers of the primary exports prices of each country of the study's counties sample , while the third variable deals with the weakness of the external demand growing and its relationship with the economical growing , where we could not find any practical study to test this relationship chapter two will show the most important standards used in measuring these problems and then analysis them in the study's countries sample, and it includes three subject; the first one deals with how to measure the state of un stability of primary exports revenues and analysis the state of un stability in the study's countries sample from (1985 - 2004). While the second subject shows a number of the following procedures in measuring commercial exchanging rates, and the suitable standard has been chosen to measure these rates , and then analyzing the reality of commercial exchanging rates in the study's counties sample , while the third subject shows the most important standards used in measuring the state of the weakness of the external demand growing of the primary exports, and then measuring and analyzing the reality of external demand growing of the primary exports of the study's countries sample , while chapter three concerned with estimating and analyzing the influence of these problems on the study's sample , the period from (1985 - 2004) has been choosen for this study , because this period of time witnessed great changes on the economical growing , the mean reason behind choosing this sample of the developing countries is the accurate data in these countries and it is more completed from the other countries , and we have obtained an accurate results of each of the standard ; statistical and theatrical indicators and that these problem have a negative affect on the economical growing , but these result have came to support the research's hypothesis.

دراسة وتطوير نظام التكاليف في الشركة العربية لكيمياويات المنظفات معمل الالكيل بنزين المستقيم - بيجي == Study And Development of Costing System In The Arab Company For Detergent Chemicals (Linear Alkyl Benzene Factory - Beji)

Author name: معاد خلف ابراهيم الجنابـي
Supervisor name: خالد غازي عبود التمي
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Mosul
First pages:
Abstract: تعد محاسبة التكاليف احد اهم فروع المحاسبة استخداما في الشركات الصناعية وذلك للاهداف التي تسعى محاسبة التكاليف الى تحقيقها والمتمثلة باهداف قياس تكاليف الانتاج وتوفير المعلومات التكاليفية اللازمة للتخطيط والرقابة واتخاذ القرار. فقد كانت محاسبة التكاليف لو | Cost accounting is considered one of the most important branches of accounting used in the industrial companies because of the aims that costs accounting try hard to achieve. These aims are accounting production costs, providing cost information required for planning, control and decision making. Cost accounting, if compared with financial accounting, has been developing quickly with the events and conditions surrounded and responding to the new demands of information that produce. Technical revolution had a deep impact upon the development of cost accounting with respect to the aims, systems, styles, means and samples that use cost information. Additionally, developing of industrial companies, in which the manufacturing work performed, depending on developed devices and machines - electronically controlled by using flexible and integrated manufacturing systems - , was the most important reason of developing, spreading and importance increasing of cost accounting. This is because aims of cost accounting meet with the basic aims of those companies. The aims are to access precisely to the costs of their products under the complexity of productive work and the great technological and informatics development. For developing and importance increasing of cost accounting accompanies with the great revolution in manufacturing, industrial companies inside the industrial sector are not of one industrial activity but there are many activities within the industrial sector. So, cost accounting must give cost information required by those companies. Thus, giving information suitable to the nature of companies’ activity means that there is cost system of industrial companies suitable to the nature of activity of every company and considerations of production in such companies. This must take into consideration that cost accounting in the industrial companies does not ignore the importance of cost accounting in the service companies or establishments. For industrial chemistry is one of chemistry branches, petrochemical industries are considered the most important branch of industrial chemistry. Industrial companies that manufacture chemical materials and detergents are not different from the other industrial companies working in the industrial sector respecting the importance of cost accounting. Those companies give great attention to cost accounting according to the input importance of the activity of such companies. Petrol or one of its derivatives is the base of such type of industries. For petrol is the base of petrochemical industries, that industry has great importance with respect to the activity of companies working in this field. Importance of activity of those companies can be determined by the following : 1. According to the nature of company inputs of that industry represented by petrol (or one of its derivatives), importance of petrol and increasing in costs of petrol extraction.2. According to company outputs that of chemical nature whose importance greatly increased because outputs of this industry are increasingly used as inputs in other industries. Arab Company for Detergent Chemicals is one of edifices of detergent chemicals industry in the Arab region. Company represented the problem, hypothesis and importance of research through studying cost system in the company, determining aspects of deficiency and defects and providing solutions and suggestions through developing the methods of cost accounting in the company in one chapter of this rsearch. This research is divided into three chapters : Chapter One clarifies the effect of recent manufacturing environment upon the basic elements of costs accounting systems in the industrial companies through the following three sections : The First Section deals with the basic elements of costs accounting systemsin the industrial companies, whereas The Second Section clarifies the technical development and the recent manufacturing environment. Section Three clarifies the effect of recent manufacturing environment upon the basic elements of costs accounting systems. Chapter Two is assigned to study the costs system in the Arab Company for Detergent Chemicals through the following three sections : The First Section includes a brief definition of the Arab Company for Detergent Chemicals. The Second Section explains the reality of costs accounting system in the company. The Third Section shows the account of production costs in the Arab Company for Detergent Chemicals for the forth season of 2005. Chapter Three includes developing the costs accounting system in the company through the following two sections : The First Section deals with developing the basic elements of costs accounting system in the Arab Company for Detergent Chemicals. The Second Section includes the developing of costs accounting reports in the Arab Company for Detergent Chemicals.Lastly, this research includes conclusions and suggestions attained by the researcher through his theoretical and practical study, as well as the recommendations suggested on the basis of conclusions. Study Results : 1. Planning productive power was not accessible because the section (Beji refinery), providing the basic raw material (kerosene) for the company all through the year, can not provide this raw material whenever the company need although there are many tanks of raw material in the company. This is because many reseans related to repeated cessations in the refinery and continuously cutoff in electricity. The refinery as well as the company require many days to re - start if they pass along such conditions. All these reasons affect the costs on the level of one ton and the level of one productive line. 2. Cost system in the company concentrates on the aim of accounting production costs if possible, more than achieving other aims such as providing information required in planning, control and decision making. 3. The ratio between cost of raw material and total cost is approximately 75%. It is great ratio in comparison with total cost. This proves the obvious and great influence of raw material cost upon the production of one ton of the aimed products. 4. The evidence of costs centers suggested by the cost system of company has many aspects of deficiency and defects. Cost system in this company does not include an evidence of cost elements and document group, nor evidence of units of cost account.

اثر جودة مخرجات نظم المعلومات الادارية في استراتيجيات ادارة الازمة وفق منظور فاعلية القرار : دراسة استطلاعية في الشركة العامة لصناعة الاسمدة المنطقة الشمالية / بيجي == Effect of The Quality of Output of Management Information Systems on Crisis Management Strategies In Accordance With The Perspective of Effectiveness of The Decision : Exploration Study In General Company For The Manufacture of Fertilizer Northern Region

Author name: كفاح عباس محيميد الجنابي
Supervisor name: فائق مشعل قدوري العبيدي
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Salahaddin
First pages:
Abstract: هدفت الدراسة الحالية الى التعرف على العلاقات والتاثيرات المباشرة وغير المباشرة لجودة مخرجات نظم المعلومات الادارية في استراتيجيات ادارة الازمة وفق منظور فاعلية القرار من خلال تحليل العلاقة والاثر بين هذه المتغيرات. وقدمت الدراسة احاطة نظرية لابعاد الدراس | Current study aimed to identifying the relationships and direct and indirect effects of the quality of output of management information systems on crisis management strategies in accordance with the perspective of effectiveness of the decision, through th

تاثيرات اسعار الصرف على موازين المدفوعات في دول مختارة للمدة (1975 - 2005) == Effects Rates of Exchange on Balance of Payments In Selected Countries For Period (1975 - 2005)

Author name: محمد حسين شعاع الطائي
Supervisor name: عبد الكريم جابر شنجار العيساوي
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Qadisiyah
First pages:
Abstract: Each State its own currency. Taken primarily to reflect the value of all goods from domestic goods to the State, is from the viewpoint of residents is the money which they can buy any commodity, including the sale of other foreign currencies, as some econ

الاستراتيجيات التنافسية ودورها في الخيار التسويقي للمنظمة : دراسة تحليلية في شركة بغداد للمشروبات الغازية == The Competitive Strategies And Its Role At Marketing Choice An Analytical Study In The Baghdad Soft Drinks Company

Author name: محمد عيدان باني الخزرجي
Supervisor name: سرمد حمزة جاسم الشمري
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تناولت الدراسة الاستراتيجيات التنافسية كمتغير تفسيري والخيار التسويقي كمتغير مستجيب وقد تضمن المتغير التفسيري (المستقل) متغيرات ثلاثة فرعية هي استراتيجية التنويع واستراتيجية التكامل واستراتيجية التركيز، في حين تضمن المتغير المستجيب (المعتمد) لمتغيرات ثلاث | This study discuss both competitive strategies as an independent variable, and marketing choice as a dependent variable, an independent variable included three sub - dimensions and these are diversification strategy, Integration strategy, and focus strate

المحددات البيئية لمهنة التمريض في العراق بحث ميداني في عدد من مستشفيات بغداد == Environmental Limitation of The Nursing Profession In Iraq, Field Research In A Number of Hospitals In Baghdad

Author name: مالك رشيد جخير
Supervisor name: مها كامل جواد
Specific topic: Hospital Management
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف هذا البحث الى الكشف عن ابرز المحددات البيئية لمهنة التمريض في العراق على مستوى عدد من مستشفيات بغداد، اذ تم اختيار مستشفيين حكوميين (مستشفى غازي الحريري ومستشفى دار التمريض) ومستشفيين اهليين (مستشفى الراهبات ومستشفى البشارة).ولتحقيق هدف البحث تم وضع | This research aims to indicate the role of environmental determinants in the the trend towards nursing career at the level of a sample of hospitals in Baghdad, has been selected as the two government hospitals (Hospital Ghazi al - Hariri Hospital and nurs

دور التدقيق الداخلي في تحديد وتقييم مخاطر القرار الائتماني : دراسة حالة في مصرف الرشيد/ الادارة العامة == The Role of Internal Audit To Identify And Assess The Risk of Credit Decision A Case Study In The Rasheed Bank\ Public Administration

Author name: محمد هادي هاشم
Supervisor name: ضياء عبد الحسين القاموسي
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تهدف هذه الدراسة الى بيان اهمية ودور التدقيق الداخلي في عملية اتخاذ المصرف القرارات الائتمانية ومدى تفهم او ادراك قسم الائتمان لاهمية التدقيق الداخلي في تقليل مخاطر الائتمان واتخاذ قرارات صائبة، واستندت الدراسة الى فرضية مفادها ان اعتماد التدقيـق الداخلي | The major objective of this study statement the importance and role of internal audit in the decision - making process of credit by the bank and the extent understands or knows of the credit department of the importance of internal audit in reducing credi

دور ممارسات التوجه التنظيمي نحو الخدمة واثره في تعزيز اداء العاملين ــ بحث ميداني في امانة بغداد == The Role of The Organizational Service Orientation Practices And Its Impact In Enhancing The Employees Performance (A Field Research In Baghdad Municipality

Author name: مرتضى عبد الحسن علي الكرعاوي
Supervisor name: نادية لطفي عبد الوهاب الجنابي
Specific topic: Hospital Management
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: Care specialists researchers theme of the trend towards service and began an important aspect of this interest, where they in this area to develop an appropriate measure of organizational orientation toward service and was the most prominent of the scale

الابعاد التنموية في استثمار اهوار جنوب العراق == The Developmental Dimensions In Investment of Marshes In Southern of Iraq

Author name: مهدي صادق ساجت
Supervisor name: كريم سالم حسين الغالبي
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Qadisiyah
First pages:
Abstract: The natural resources owned by the States are one of the main cornerstones in providing opportunities for sustainable development and contribute to the alleviation of underdevelopment and poverty while preserving the rights of future generations, that ach

انموذج مقترح للتنبؤ بالتعثر المالي : دراسة تطبيقية في الشركات الصناعية المختلطة المدرجة في سوق العراق للاوراق المالية == Predicting of Financial Distress - A Suggested Model - Practical Study on The Mixed Industrial Companies Listed In Iraq Stock Exchange

Author name: محمد عباس نهود الشمري
Supervisor name: زهرة حسن عليوي العامري
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف البحث الحالي الى تصميم انموذج مبني على الاساليب التقليدية للتحليل المالي (النسب المالية) من خلال تسليط الضوء على اهم النسب المالية الدالة على احتمالية التعثر المالي في المستقبل او التي تسهم كدليل على وجود حالات للتعثر المالي في الشركات الصناعية المخ | The current research aims to design a model based on traditional methods of financial analysis (financial ratios) by highlighted on the most important financial ratios function on the likelihood of financial distress in the future, or it's contributing as

بناء محفظة الاسهم العادية باستخدام ستراتيجية الادارة النشطة وتقييمها : دراسة تطبيقية في سوق العراق للاوراق المالية == Construction of Common Stock Portfolio By Using Active Management Strategy And Evaluate It - Application Study In Iraqi Stock Exchange, ISE

Author name: هند ضياء عبد الرسول
Supervisor name: علي جيران عبد علي الخفاجي
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Qadisiyah
First pages:
Abstract: سعت هذه الدراسة لاستخدام واحدة من استراتيجيات الاستثمار المحفظي وهي استراتيجية الادارة النشطة لبناء محفظة اسهم عادية في سوق العراق للاوراق المالية لتحديد الى اي مدى تستطيع هذه الاستراتيجية ان تتيح للمستثمر الفرد او الشركة الحصول على افضل مبادلة بين العائد | In this study I tried to use one of the investment strategies portfolios. It is the strategy that active management to build a portfolio of ordinary shares in the Iraqi market for securities to determine the possibility of strategic active management that

تشخيص الفجوة بين نظام ادارة امن المعلومات المعتمد ومتطلبات المواصفة الدولية (ISO27001 : 2013) في الهياة العراقية للحاسبات والمعلوماتية == Diagnosis of The Gap Between The Applicable Information Security Management System And The Requirements of The International Standard (ISO 27001 : 2013) In The Iraqi Commission For Computers And Informatics

Author name: عامر حمدي عبد غريب
Supervisor name: ايثار عبد الهادي ال فيحان المعموري
Specific topic: Industrial Management
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تضمن البحث الحالي (تشخيص الفجوة بين نظام ادارة امن المعلومات المعتمد ومتطلبات المواصفة الدولية (ISO/IEC 27001 : 2013) في الهياة العراقية للحواسيب والمعلوماتية), اذ يعد وضع نظام اداري لامن المعلومات من الاولويات في وقتنا الحاضر, وفي ظل اعتماد المنظمات على | The current research included (Diagnosis of the gap between the Applicable information security management system and the requirements of the International Standard (ISO / IEC 27001 : 2013) in Iraqi Commission for Computers and Informatics), for the devel

دراسة العلاقة السببية بين عرض النقد والناتج المحلي الاجمالي في العراق للمدة (1980 - 2012) == Study of Causal Relationship Between Money Supply And Gross Domestic Product In Iraq For Period (1980 - 2012)

Author name: عادل فضاله مطير
Supervisor name: نبيل مهدي كاظم الجنابي
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Qadisiyah
First pages:
Abstract: Most of early studies and research work have extensively dealt with the subject of the causality relationship between money supply and Gross Domestic Product within developed countries. Whereas, less attention has been paid to such relationship in develop

تقييم كفاءة الاداء الاقتصادي لمعمل اسمنت البصرة : دراسة تطبيقية للمدة 1999 - 2010 == Evaluation The Efficiency of The Economic Performance For The Basra Cement Plant Applied Study For The Period (1999 - 2010)

Author name: طاهر جاسب مكي البعاج
Supervisor name: حسام الدين زكي بنيان
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: The features of the cement industry in Iraq are : the high demand in the domestic market for its products, and inadequate production achieved with the design and production capacities available and planned. Because of several problems that led to the inab
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