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

Author name: يوسف خليل عيسى
Supervisor name: انتصار عريبي فدعم الدوري
General topic: Administration and Economics
Specific topic: Statistics
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: 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

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

Author name: وسام عزيز شناوة الساعدي
Supervisor name: رياض حمزة البكري
General topic: Administration and Economics
Specific topic: Accounting - Costs
Degree: Doctorate
University: University of Baghdad
Language: Arabic
University location: Baghdad
First pages:
Abstract: 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

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

Author name: وجدان حسين عبيد
Supervisor name: نغم حسين نعمة
General topic: Administration and Economics
Specific topic: Banking Sciences
Degree: Master
University: University of Baghdad - Higher Institute Of Accounting And Financial Studies - Department Of Financial Studies
Language: Arabic
University location: Baghdad
First pages:
Abstract: 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.

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

Author name: هنوة حسين احمد الموسوي
Supervisor name: نبيل محمد الخناق
General topic: Administration and Economics
Specific topic: Insurance
Degree: Master
University: University of Baghdad - Higher Institute Of Accounting And Financial Studies - Department Of Financial Studies
Language: Arabic
University location: Baghdad
First pages:
Abstract: 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

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

Author name: هناء عواد حسين المحياوي
Supervisor name: علي محمد ثجيل المعموري
General topic: Administration and Economics
Specific topic: Legal Accounting
Degree: Doctorate
University: University of Baghdad
Language: Arabic
University location: Baghdad
First pages:
Abstract: 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.

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

Author name: هادي طلال جعفر
Supervisor name: نشات جاسم محمد
General topic: Administration and Economics
Specific topic: Administrative Data System
Degree: Master
University: Middle Technical University - Administrative Technical College
Language: Arabic
University location: Baghdad
First pages:
Abstract: 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

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

Author name: يوسف طه ياسين
Supervisor name: سعد سلمان عواد المعيني
General topic: Administration and Economics
Specific topic: Financial and Accounting Techniques
Degree: Master
University: Middle Technical University - Administrative Technical College
Language: Arabic
University location: Baghdad
First pages:
Abstract: 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

تقويم اداء الجامعات العراقية في ظل مؤشرات الاداء المالي ومعايير الجودة الشاملة : بحث تطبيقي في جامعة كربلاء == Evaluating Performance of the Iraqi Universities in light of Financial Performance Indicators and Comprehensive Quality Standards An applied Research in the University of Kerbala

Author name: نوفل محمود موسى التميمي
Supervisor name: فؤاد عبد المحسن الجبوري
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Kerbala - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
Full text from the source: https://uokerbala.edu.iq/wp-content/uploads/2020/07/Rp-Evaluating-Performance-of-the-Iraqi-Universities-in-light-of-Financial-Performance-Indicators-and-Comprehensive-Quality-Standards.pdf
University location: Karbala
First pages:
Abstract: تعد الجامعات العراقية من المؤسسات المهمة التي ترفد سوق العمل بالملاكات الفنية والاكاديمية والمهنية وفق معايير ومؤشرات مالية متفق عليها ينبغي توافرها وتطبيقها، ومن تلك المعايير المهمة، معايير الجودة الشاملة التي اعدت اساسا في التصنيف الدولي للجامعات وكذلك المؤشرات المالية، لذا فان مشكلة البحث تتمحور في ضعف تطبيق معايير الجودة الشاملة والمؤشرات المالية للجامعات العراقية مما يجعلها غير مواكبة للتطورات والتحسينات للجامعات الرصينة.والهدف الرئيس للبحث هو تقويم اداء الجامعات العراقية من خلال تطبيق المؤشرات المالية المعتمدة من قبل ديوان الرقابة المالية الاتحادي ومعايير الجودة الشاملة لاجل الارتقاء بالاداء الجامعي العراقي وان عملية تقويم الاداء تسهم في تشخيص مواطن القوة والضعف داخل المؤسسة التعليمية مما يسهل ايجاد الحلول المناسبة للمشاكل التي تواجهها. ولتحقيق هذا الهدف تم اجراء دراسة تطبيقية في جامعة كربلاء (عينة البحث) ومن الاستنتاجات المهمة التي توصل اليها الباحث ان عملية تحديد المؤشرات الخاصة بقياس مستوى الاداء تعد ركنا اساسيا ومهما في عملية تقييم الاداء، من اجل مراقبة الاداء وتحسينه ومعرفة اسباب الانحرافات لاتخاذ القرارات السليمة، لذلك تعد مؤشرات الاداء المالي ومعايير الجودة الشاملة اكثر شمولية لانشطة المؤسسة التعليمية وما تحتويه من ادوات لقياس الجودة التي تعد ضرورية لتحسين وتطوير الاداء.واوصت بعدد من الوصايا اهمها ضرورة تبني معايير ومؤشرات عند تقويم اداء المؤسسة التعليمية كونها تعد البديل الامثل لقياس مستوى الكفاءة في العملية التعليمية والفاعلية في تحقيق الاهداف، فضلا عن شمولية هذه المعايير وما تحتويه على مؤشرات للجودة التي تعد ضرورية لتحسين الاداء. | Iraqi universities are important institutions that provide the labor market with technical, academic and professional staff according to agreed financial criteria, indicators that should be met and applied. Among those important criteria are the comprehensive quality standards, which were developed primarily in the International Classification of Universities, as well as financial indicators. Therefore, the problem of research is centered on the weakness of the application of comprehensive quality standards and financial indicators of Iraqi universities, making them not keep up with the developments and improvements of the universities.The main objective of the research is to evaluate the performance of Iraqi universities through the application of financial indicators approved by the federal financial control office, and comprehensive quality standards to improve Iraqi academic performance. The process of evaluating performance contributes to the diagnosis of strengths and weaknesses within the educational institution, making it easier to find appropriate solutions to the problems that face.To achieve this goal, an applied study was conducted at Kerbala University (the study sample). One of the important results of the study, the process of determining performance level indicators is an essential and important part of the performance appraisal process. In order to control, improve performance and know the causes of deviations to make sound decisions. Therefore, financial performance indicators and overall quality standards are more comprehensive for the institution's activities. The quality measurement tools that are necessary to improve and improve performance. The study submits a number of recommendations such as : the need to adopt criteria and indicators when evaluating the performance of the educational institution, as it is the ideal alternative to measure the level of efficiency in the educational process and effectiveness in achieving the goals. As well as the comprehensiveness of these standards and the quality indicators that are necessary to improve performance

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

Author name: نورة سهيل محمد
Supervisor name: نادية لطفي عبد الوهاب الجنابي
General topic: Administration and Economics
Specific topic: Strategic Planning
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: 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

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

Author name: نور فالح حسن
Supervisor name: نضال محمد رضا الخلف
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: Mustansiriyah University - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: 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

اثر المخاطرة القطرية في محفظة الاسهم المثلى : دراسة تطبيقية في سوق العراق للاوراق المالية للمدة 2005 - 2015 == The impact of country risk on the Optimal Stock portfolio (Applied Study in the Iraq Stock Exchange for the period 2005 - 2015

Author name: نور صباح حميد الدهان
Supervisor name: حاكم محسن محمد الربيعي | ميثاق هاتف الفتلاوي
General topic: Administration and Economics
Specific topic: Banking & Finance Science
Degree: Doctorate
University: University of Kerbala - Faculty Of Administration And Economics
Language: Arabic
Full text from the source: https://uokerbala.edu.iq/wp-content/uploads/2022/05/Rp_The-impact-of-country-risk-on-the-Optimal-Stock-portfolio.pdf
University location: Karbala
First pages:
Abstract: As a result of the financial and economic shocks and repeated crises experienced by the global economy in the last decades of the twentieth century and the beginning of the twentieth century atheist and, Faced and facing most countries with a foreign debt of many problems in the debt service and the owner of a big find at the domestic level on the one hand and the outside on the other hand, pushing for more attention to variables and terms very important Consistent with these data, Among the most important of these variables are the country risk and which summarizes the country's commitments to creditors, and therefore the risk of longer - Faisal on the side of domestic and foreign investment is the main determinant in attracting or avoid those investments based on that variable or indicator (country risk).The advantage of the financial sector are generally higher risks and the large size and number of securities and financial aspects of the investment, which is characterized as an uncertainty in the side returns, so the problem of any investor - centric nature of the securities that it is possible to form through the investor portfolio among a large number of possible investment portfolios and so came the drafting of the study the problem as follows : 1. What are the stocks that make up the optimum investment portfolio in the Iraq Stock Exchange during the years 2005 - 2015?2. Does the return and risk of the investment portfolio is characterized by relative stability, optimal in every year for the period 2005 to 2015?3. Is there a correlation between the country and the impact of the risk of Iraq and between return and risk of2the investment portfolio during the optimum period of study?Depending on the study, the problem of the main hypotheses of the study were as follows : 1. similar stocks within the optimal portfolio for each year in the Iraq Stock Exchange.2. The return and risk in the investment portfolio optimum Iraq Stock Exchange of stability during the period (2005 - 2015)3. There is a correlation and significant effect between country risk for Iraq and between return and risk of the investment portfolio during the optimum period of study.This study aims to build an optimal portfolio in the Iraq Stock Exchange for each year of the study identified from 2005 until 2015, and analysis of data each portfolio separately and stocks involved in building the optimal portfolio in a manner simple arrangement. And thus measure the impact based on the evidence of country risk country risk (ICGR) in the optimal investment portfolio expressed as a yield and risk investment portfolio on an annual basis.In order to achieve the main goals of the study, the study was divided into four chapters, which included the first chapter of country risk investment portfolio and the ideal : a knowledge. As part of the second chapter came under some previous systematic study of cognitive efforts address. The third chapter singled side applied to the study, including measuring the impact of country risk in the investment portfolio optimal, came by three Investigation boss, the study concluded that a set of conclusions that emerged from the study and in the light of which were drafted a number of recommendations were formulating it all in the fourth quarter.

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

Author name: نـور سـمـيـر سـبـتـي
Supervisor name: ابتهاج اسماعيل يعقوب
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: Mustansiriyah University
Language: Arabic
University location: Baghdad
First pages:
Abstract: 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

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

Author name: نائل رسول سعيد الجزائري
Supervisor name: علي موات الصيهود السوداني
General topic: Administration and Economics
Specific topic: Performance Evaluation
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: 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

الدور التفاعلي لقدرات التعلم التنظيمي في تحسين الابداع وخفض التراجح والروتين التنيطمي : دراسة استطلاعية لاراء عينة من المديرين في المستشفيات الحكومية في البصرة == The modeter role of organizational learning Capabilities in improving innovation and reducing decline and organizational routines An exploratory Study for a Sample of Managers in Pubic hospitals in Basrah

Author name: وادية عطية عطشان
Supervisor name: هادي عبد الوهاب عبد الامام
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Basrah
First pages:
Abstract: health organizations are suffering from a large number of organizational obstacles that have negative impact that prevent or reduce the levels of innovation in it. This is justified by the interest of the study to diagnose the extent of the direct impact of decline and organizational routines in organizational innovation. In addition to determining the role of the moderator impact of organizational learning capabilities.The conceptual framework of the study was based on five main variables for organizational inertia was a mediator variable : Decline and Routine independent variables, organizational Innovation is dependent variable, addition of organizational learning capabilities are moderator variable. The problem of the study was confirmed through a number of structured interviews with a number of managers. Since, this study applied in eight public hospitals in Basra.The present study has relied on descriptive design (Descripto - Explanatory) which is complementary to exploratory research and is intended to interpret the results after describing them. The data was collected through the questionnaire tool for a sample of managers numbered (201) they were randomly chosen. This study used a number of statistical methods, the most important of which were (the analysis, the descriptive and the explanatory statistics, the path analysis) based on SPSS.v.22 - Lisrel.92 - AMOS .v.22).Therefore, this study reached a number of conclusions, the most important of which is : 1 - There is a direct negative impact of the organizational decline, especially (internal recession and failure to adapt to the external environment) and organizational routine (organizational rules) on organizational innovation.2 - There is a direct negative impact of the organizational decline and organizational routine in increasing the level of organizational inertia, in addition to the direct effect of the inertia on reducing the level of Innovation. 3 - There is an moderator role (improved) to organizational learning capabilities on the relationship between decline and organizational routines with organizational inertia, as well as the moderator impact of organizational learning capabilities on the relationship between organizational inertia and innovation

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

Author name: مينا يوسف محمود
Supervisor name: فاتن فاروق صالح البدري
General topic: Administration and Economics
Specific topic: Operations Research
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: 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

شخيص واقع زراعة النخيل باستخدام تحليل SWOT : دراسة تحليلية في مديرية زراعة محافظة البصرة == Diagnosis of the reality palm cultivation Using SWOT Analysis (An Analytical study in the Directorate of Agriculture of Basra Governorate

Author name: مؤید غازي فرحان المكصوصي
Supervisor name: شذى احمد علوان التميمي
General topic: Administration and Economics
Specific topic: Strategic Planning
Degree: Higher Diploma
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Basrah
First pages:
Abstract: The research aimed to diagnosis the actuality of Basra Agriculture Directorate and to identify the reasons that led to a decline in the number of palm trees in the province of Basra. The research was based on an analytical method in analyzing the collected data by means of one of the important scientific research tools which is the inspection list which was designed according to the accurate standards. The research was conducted in Basrah Agriculture Directorate and its agricultural divisions. A 30 managers and Administrators were studied as a research community. The checklist consisted of (63) items distributed among the internal resources and external factors of the environment as the following : (Financial Resources, Organization Culture, Information Systems, Materials Resources, Organizational Structure and Human Resources) in addition to (Social factors, Environmental Factors, Political Factors, laws Factors and Economical Factors).The researcher used the environmental analysis (SWOT) and how it applied to the organizational environment, which in turn leads to the diagnosis of the strategic reality to be selected by diagnosing the strengths and weaknesses of the internal environment of the Directorate of Basrah, and to identify the opportunities and threats in the external environment affecting that Directorate, as well as personal interviews.After a comparing between the strengths and weaknesses with opportunities and threats, the researcher recommended the adoption of the growth strategy because it represents a strategic option more effective in the process of restoring Iraq's status to the ranks of the world countries in the cultivation of palm trees. The researcher has also formulated other strategies that will preserve the change in palm numbers, address vulnerabilities and protect against threats the palm trees growing in Basra province.

دور وكالة الطاقة الدولية في سوق النفط العالمية للمدة 1995 - 2015 == The rule of the International Energy Agency In the world oil market for the period from (1995 - 2015

Author name: مريم علاء هاشم
Supervisor name: نبيل جعفر عبد الرضا المرسومي
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Basrah
First pages:
Abstract: The energy is very assential way to fulfill man various need. It is the main nerve for economical and industrial development. Since the beginning of the world and most war that man made through history is to invade the new energy and develop it. Coal is the oldest source of energy and was exploit in economic way during industrial evolution since the beginning of eighteenth century in Britain. The share of coal was dominanted the total world consumption of energy so nineteenth century was called coal century.However, the second half of nineteenth century witnessed emerge a new source of energy was called oil. Which that mean begin a new age of capitalism conflect of obsession on oil field that concentrated in the middle east especially Arab Gulf countries. Each of it want to secure their need of crude oil and fighting with each other to control oil sources.Great capitalism countries especially Britain, United States of America, and France managed to dominate international oil industry by utilize oil and getting their oil companies enormous income. Since the beginning of second half of twentieth century large company oil was emerged especially (sevensister) in the international oil market and middle East region as the largest monopolistic organization on international level.These companies and its governments has achieved it mainly purpose is to dominate the international oil market and also make huge profits. But later those companies began lose its control on international oil market due to nationalisation process in the middle east and the lack of capitalist integration in the oil industry, emerged of OPEC organization which become to control with large range in the market oil through its control of offered oil through its control with large range in the market oil through its control of offered oil and price , as well as Israel Arabic war (October 1973 war) , cutout oil support industrial countries for this war and cause rising of price, and subsequently transform theAbstractBpower of balance in oil industry beside crude oil producer after it was with the crude oil consumer.These factors pushed USA to establish International Energy Agency in November 1974 to form a front to face the crude oil producer countries in the middle east and re control on oil market. International Energy Agency include the most consumers countries and it is 29 countries. These countries began to support renewable energy policies, develop policies of unconventional fossil fuels, lower oil consumption by impose carbon taxes and rationalisation consumption and strategic and commercial stock also support other energy sources.

اليات تسعير النفط الخام المصدر في العراق للمدة 2003 - 2016 : دراسة حالة شركة سومو == The Pricing Mechanisms of Crude Oil Exported in Iraq for the Period 2003 - 2016 ( Case Study For (SOMO)) Company

Author name: علياء عبد الامير ابراهيم
Supervisor name: شعبان صدام منشد الامارة
General topic: Administration and Economics
Specific topic: Economy - Energy
Degree: Higher Diploma
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Basrah
First pages:
Abstract: Iraqi economy mainly depends on the oil sector since it is the basic pillar of this economy. The Iraqi oil significantly contributes to the Gross Domestic Product (GDP) in terms of a quantity of the produced oil from one hand and the prices of oil from the other hand.The Iraqi oil has marketed internally and externally by State Organization for Marketing of Oil (SOMO) since it is the only company which has the rights to marketing and pricing the Iraqi oil as well as selling to the main three markets in Europe, Near East and American markets.The oil pricing conducts globally according to prices of the international markets of oil what is called (reference oil) which includes prices of Brent, Dubai oil price, Oman oil price, and west Texas (ASCI). The contracts are conducted by SOMO for selling the Iraqi oil to the international markets since that the aim of SOMO is to find an international market for selling the Iraqi crude oil products.The present study aimed to arrive at the actual way to pricing the Iraqi oil.The study included three chapters. Chapter One is about classifications of the crude oil globally as well as the international references of pricing the crude oil. Chapter Two dealt with the importance of the oil sector for the Iraqi economy and its contribution to the GDP of Iraq. Chapter Three presented classifications of the Iraqi exported oil and the mechanisms to pricing the Iraqi oil and the mechanism of determining the quantity of the exported crude oil .The study concluded a set of recommendations and conclusions on the top of them that SOMO grant some discount for the prices of Iraqi oil on the account of the quality of Iraqi oil which is questionable since SOMO do not reveal the clear criteria for those discounts

قياس اثر الانفاق العام في التشغيل للمدة (2003 - 2014) العراق : حالة دراسية == Measuring Impact of public expenditure on Employment in Iraq for the period (2003 - 2014).

Author name: علي هادي حميد الدلفي
Supervisor name: عبد الكريم عبد الله محمد المشهداني
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: Mustansiriyah University
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعد سياسة الانفاق العام ركنا اساسيا من اركان السياسة المالية, ذلك لما لها من اهمية في التاثير على الاقتصاد الكلي, لذلك تعد من ابرز الادوات الفاعلة التي تستعملها السياسة المالية في التاثير على الطلب الكلي فضلا عن انها تعد احد وسائل السياسة المالية التي تعتمدها الحكومة لتوليد فرص عمل, والحد من ظاهرة البطالة, ومن ثم تحفيز النمو للاقتصاد الكلي للبلد.ومن هذا المنطلق يهدف البحث الى بيان اثر الانفاق العام في التشغيل في العراق اثناء مدة البحث, ومن ثم قياس وتحليل الانفاق الجاري والانفاق الاستثماري في التشغيل في العراق, باستعمال الاساليب القياسية المتقدمة بالاعتماد على انموذج (ARDL), وعلى وفق البرنامج الاحصائي (Eviews9) المتطور, والتحقق من مدى فاعلية السياسة المالية التوسعية في توليد فرص عمل مضافة في الاقتصاد العراقي. ان دراستنا تفترق عن الدراسات السابقة كونها لجات الى بيان اثر الانفاق العام (الجاري والاستثماري) في التشغيل اثناء السنوات السابقة التي مرت على العراق للمدة (2003 - 2014) اي من حيث المدة والمكان, كما ان الباحث تطرق الى ابرز السياسات المولدة للتشغيل .وتوصل البحث الى ان المتغيرات ساكنة عند الفرق الاول, وذلك على وفق اختبار جذر الوحدة, مما يعني رفض فرضية العدم, بسبب عدم وجود اتجاه في تحليل البيانات, كما ان النموذج لا يعاني من مشكلة الارتباط الذاتي ومشكلة اختلاف التباين, كما ان البواقي موزعة توزيعا طبيعيا وان النموذج ساكن هيكليا, ووجود علاقة طويلة الاجل بين المتغيرات, اذ ان الانفاق الجاري(LX2) اكثر تاثيرا في التشغيل في الاجل الطويل والتي بلغت (0.33%) عند تغيره((1%, بينما نجد ان الانفاق الاستثماري(LX3) عند تغيره ((1% يؤدي الى تغير التشغيل بمقدار (0.0011%) اي انه (الانفاق الاستثماري) لم يكن تاثير في التشغيل في الاجل الطويل, مما يعني وجود ضعف في العلاقة(المرونة) في هذا الانفاق الاستثماري, كما ان سببية كرانجر(Granger) اوضحت وجود علاقة سببية بين الانفاق (الجاري) وتشغيل القوة العاملة وباتجاه واحد. | Publie expenditure policy is a corneston of fisical policy because of it,s importance in influencing the macroeconomic, So it considers one of the most effective tools used by financial policy to Influence aggregate demand, and therefore regards as a means of fisical policy which is adopted py state to creat jobs and reducing unemployment and thus stimulate growth in the country. The aim of this paper is to Show the impact of the public expenditure on employmentin Iraq during the period undercosideration and there fore, measuring and analyzing the influerce of operational and Investment expenditure upon employment in Iraq py using ARDL model . In addition, the paper odentified the log ran relation ship between employment and operational pinvestment expenditure. The reseache shows that if we increase investment expenditure by 1% this will lead to in creas employment by 0.33%, ceteris paribus, while if we increase investment expenditure by 1%, this will Lead to decreate employment - by(0.0011%),Ceterisparibus. . This result means that there is a Leakage in this expenditure. The paoer, alos, reveal,s that there is a causal relation ship between operational investment and employment,According Granger - Causaility.

الصيرفة الاسلامية ودورها في زيادة العمق المالي : تجارب مختارة مع اشارة للعراق == Islamic Banking and Its Role in Increasing Financial Depth - Selected Experiments With Reference to Iraq

Author name: عقيل محمد رشيد
Supervisor name: عمار حمد خلف
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: This study aims to explain the importance of financial depth, and to clarify the reasons for the adoption Islamic banking in various countries, It also seeks to exam the role of in Islamic banks increasing financial depth Since many studies emphasized, that the adoption of the Islamic banking leads to increase in financial depth. The study relied on the secondary data for the selected countries, in order to determine the extent of the contribution of Islamic banks in increasing financial depth, The countries such as Sudan and Kuwait has been selected on the basis of the success experiences in Islamic banking, Sudan is chosen because it follow the fully Islamic banking system, while Kuwait chosen because it has many Islamic banks working efficiently in competition from traditional banks, As well as experience of Iraq with Islamic banking since 1993. The study used (ARDL) model in the econometric analysis, which is one of the best econometric models, which is The main findings of the study are there is no relationship between Islamic banks in Sudan and the size of financial depth is natural result because in to the problems in to the Sudanese economy, as well as the lack of a relationship between the Islamic banks of Kuwait and the size of financial depth and considered this result is misleading because the GDP volume growth was much greater than the growth of deposits or credit with these banks and, finally, the results showed no relationship between the Iraqi Islamic banks and the size of financial depth is a natural result because of the of the problems that the Iraqi economy has suffered, However the most important results that have been reached by this study is the success of the work of Islamic banks need to, economic. security and stable political certainity, and then follow the Islamic system.

اثر استخدام خدمة تقنية المعلومات في تحسين الاداء الاكاديمي من خلال الدور التفاعلي للتمكين الهيكلي : دراسة استطلاعية لعينة من اكاديمي جامعة البصرة == The effect of information technical service to improve academic performance through interactive role , Structural empowerment A prospective study of a sample of academic Basra University

Author name: عرفات ناصر جاسم اليوسف
Supervisor name: راضي عبد الله علي
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Basrah
First pages:
Abstract: الغرض من الدراسة : - الكشف عن مدى تاثير استخدام خدمة تقنية المعلومات (المتغير المستقل ) في الاداء الاكاديمي (المتغير التابع ) بوجود التمكين الهيكلي (المتغير تفاعلي) وذلك عبر دراسة استطلاعية لاراء عينة من اكاديمي الكليات العلمية والانسانية في جامعة البصرة 0 الاداة المستخدمة : - استخدام استمارة استبانة بالاستناد الى الدراسات السابقة للتاكد من وجود التاثير بين المتغيرات الثلاثة وتم توزيعها على عينه الدراسة ومن ثم تحليل النتائج التي تم جمعها باستخدام برامج التحليل الاحصائي (SPSS.V.20,,,AMOS.V.20).النتائج : - اظهرت الدراسة وجود فجوة معرفية بين الجامعات المتقدمة وجامعة البصرة من حيث الاستخدام لخدمة تقنية المعلومات في الاداء الاكاديمي , ووجود نقص بالبنى التحتية , ونقص في التدريب الكافي على استخدام ادوات تقنية المعلومات , مع اهمية الاستخدام في ظل التمكين الهيكلي لانه يعطي نتائج ايجابية بالاداء الاكاديمي0محددات الدراسة : - عدم توافر معلومات دقيقة وكاملة حول البنى التحتية لتقنية المعلومات وذلك لعدم وجود جهة مركزية للاحصائيات الخاصة بذلك فضلا عن عدم وجود تمويل لتوافر هذه الادوات التقنية فيعتمد توافرها على الامكانات الذاتية للكليات .الاثار التي توصلت اليها الدراسة : - ان استخدام خدمة تقنية المعلومات يعمل في الاداء الاكاديمي وتقليل اعباء العمل والمهام عن كاهل الاكاديميين ويعطيهم فرصة لابراز قدراتهم ,ويبرز الدور التفاعلي للتمكين الهيكلي باضفاء وتعزيز الابتكار والابداع العلمي.القيمة من الدراسة : - ان هذه الدراسة جمعت ما بين المتغيرات الثلاثة في نموذج فرضي واحد ودراسة التاثير فيما بينهم والمقارنة بين الكليات العلمية والانسانية لمعرفة فوائد الاستخدام .الكلمات الرئيسة للدراسة : - تقنية المعلومات ، التمكين الهيكلي ، الاداء الاكاديمي0 | Purpose of study : - To show the rang of technical service of information (independent variable ) to improve academic performance ( independent variable and dependent variable ) with the existence of structural empowerment moderator variable An exploratory study of a sample of an academic scientific and human colleges in University of Basrah. is Means used : - Questionnaire form is used basing upon previous studies to be confirmed of the effect existence of the three variable which were distributed upon the study sample afterward analyzing the results collected by using statistic analysis (Spss.V20.Amos. v.20) Results : - The study showed a gap of knowledge between developed universities and university of Basrah concerning the use of technical service to improve academic performance besides lack of infrastructure and lock of sufficient exercising to use technical service with the importance of using such under the shade of structural empowerment because it gives positive results of improving academic performance .Study restrictions; - unavailability of accurate full information concerning infrastructure of technical service because there is no central specialized office of statistics moreover there is no financing to create this technical service so it depends on the potentiality of colleges .Results attained by this study : - using technical service of information leads to improvement of academic performance and reduce burden of work and duties of the academy and give them the opportunity to show their abilities and bring out the role of moderation for structural empowerment to enforce invention and scientific creation.Value of the study : - this study combines the three variables in one hypothetical sample to study mutual effect and to compare between scientific and human colleges to find out advantages of such usage .Main words of the study : - technical service of information , structural empowerment , academic performance

بناء انموذج هجين عصبي - جيني لحل مشكلة جدولة ورش العمل المضببة مع التطبيق == Build a Hybrid Model (Neural - Genetic) to solve The Fuzzy Job - Shop Scheduling Problem with Application

Author name: عبد الكريم عبد الامير عبد الكريم كوشع
Supervisor name: محمد عبود طاهر
General topic: Administration and Economics
Specific topic: Statistics
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics
Language: Arabic
University location: Basrah
First pages:
Abstract: The Job Shop Scheduling Problem (JSSP) is one of the complex polynomial problems, which are increasingly complicated by the increasing overlap of jobs and machines. Despite the many methods used to find good solutions, most solutions are ineffective in practice due to uncertainty of real processing times. This is consistent with the nature of the problem, as most of the processing times are inaccurate due to different working experience and machine performance.Therefore, the maturity dates are uncertain. This study adopted a methodology of work to build a hybrid model using the artificial intelligence systems, which is represented in Hopfield neural networks and the genetic algorithm.Resolving any Fuzzy Job Shop Scheduling Problem is through fuzzing the processing times by a triple fuzzy number and fuzzing due date by a double fuzzy number. Hopfield's neural networks are used to improve the performance of the genetic algorithm by generating an initial generation of P size, represents nearoptimization solutions, used by the genetic algorithm to perform mating, crossover, and mutation. in order to obtain the best possible sequence of job orders which may contribute significantly to making the appropriate decision in order to achieve the objectives of the establishment and thus achieve the satisfaction of the customer by delivering the product on time, reduce the time of completion and maximize the use of resources.The study was applied to Al - Ghadeer Printing and Publishing Co. Ltd., where the fuzzing processing times and the fuzzing due date of the four different jobs were processed by eleven machines according to the nature of the job and based on the data in the company records.Finally, the study was able to reach a set of conclusions, the most important of which is to achieve the hypothesis of the involved research. The hybrid model proposed by the researcher will be better in obtaining the optimal jobs sequence, to reduce the finish time and to reach customer satisfaction by delivering the product at the due date through the method of the neural networks and the method of thegenetic algorithm.

اثر اجراءات التمويل المركزي على مشروعات شركات النفط الاستخراجية : دراسة تطبيقية في شركة نفط البصرة شركة عامة == The Impact of central Fund on Procedures on the Projects of oil extraction companies Applied study in Basrah oil Company" (State Co.)

Author name: عبد الحسين كاظم نعيم
Supervisor name: عبد الحسين توفيق شبلي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
First pages:
Abstract: This research focused on the impact of funding procedures in projects implementation of extractive oil companies within the central funding (government general budget) by selecting Basrah Oil Company (BOC) as an applied study depending on the accounts final of the company (investment and operational) for the period between 2003 - 2015 the research aimed to analysis the impact of central procedures in the extractive oil companies and what’s the impact resulted in the (organizational structure, costs, production, revenues, and cash liquidity) for these companies and suggesting a new Procedures to process through it the delay in the funding policies and capitalize the current projects in order to accelerate the funding and capitalizing the projects for its positive impact in supporting these companies because it depends on cost plus profit margin in calculating revenues.The research deals with the basic features of state general budget and the importance and goals of investment budget in the governmental units and review the work mechanism of BOC in forming fixed assets according to the central funding of investment projects and link between the governmental accounting system (central funding) and unified accounting system (selffunding).Research hypotheses have been tested which focus on the impact of central funding procedures on the self - funding companies after completion and capitalization of investment projects.The research concludes the proof of the research hypotheses with the existence of the impact in the organizational structure, costs, production, revenues, and cash liquidity because the central funding is considered a support for self - funding companies, so it has suggested a new Procedures to fund and capitalize the projects that help in acceleration of completion and capitalization for its positive impact on those companies

التنبؤ باعداد الولادات الحية وبناء جداول الحياة لمحافظة ديالى == Forecasting Numbers of live births and Build life tables for Diyala province

Author name: عباس مهدي صالح اللامي
Supervisor name: غفران اسماعيل كمال
General topic: Administration and Economics
Specific topic: Applied Statistics
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: تتاثر المجتمعات السكانية بالعوامل الحيوية ، فهي تزداد بعامل الولادات وتتناقص بعامل الوفيات ، كما يؤثر عامل الهجرة في حجم السكان في اتجاهين مختلفين اذ يزداد السكان بتاثير الهجرة الداخلة الى البلد ويتناقص بتاثير الهجرة الخارجة من البلد .ان العوامل الثلاث الولادات ، الوفيات ، والهجرة بنوعيها هي الاسباب الوحيدة لتغير حجم السكان في العالم في بقاعه ومناطقه المختلفة. ان ارتفاع عدد الولادات بصورة متزايدة مقارنة مع عدد الوفيات يؤدي الى حصول الزيادة الطبيعية الصافية . كما ان بناء جداول الحياة تعتمد على مبدا فرضية اخضاع فوج كامل لنفس احتمالات الوفيات (للسنة المعتمدة) ، تعتبر جداول الحياة وتطبيقاتها احد ابرز الموضوعات الديموغرافية والدراسات الصحية ، اذ تعطي صورة موجزة عن مستوى الوفيات في المجتمع واثرها على الفئات العمرية المختلفة في ذلك المجتمع وتوقع حياة الفرد لحظة ولادته او عند اي عمر ، ويمكن بناء جداول الحياة عند تحديد اعداد الوفيات والموجودة في وزارة الصحة والبيئة ومنها يتـم حساب احتمالات الوفاة ، ولهذه الجداول استعمالات كثيرة في مجال التامين وكذلك في بناء النماذج السكانية الافتراضية . وتعد السلاسل الزمنية من بين اهم الاساليب الاحصائية التي يمكن من خلالها معرفة طبيعة التغيرات التي تطرا على قيم الظاهرة مع الزمن والتنبؤ بما سيحدث من تغير على قيم الظاهرة في المستقبل على ضوء ما حدث لها في الماضي وهناك عدد من الاساليب في السلاسل الزمنية منها اسلوب السلاسل الزمنية التقليدية (معادلة الاتجاه العام الخطية والتربيعية والاسية) واسلوب السلاسل الزمنية الحديثة واشهرها نماذج (Box - Jenkins) وانموذج الانحدار الذاتي بوجود متغير اضافي (ARX) والتي تعد نقلة نوعية في تحليل نمذجة البيانات والمدخل الحديث لتحليل السلاسل الزمنية والتنبؤ بها ولكل اسلوب من هذه الاساليب ميزاته ومساؤه . تناول البحث السلاسل الزمنية ومكونات السلسلة ومراحل بناء النماذج وكذلك تطرق الى نماذج الاتجاه العام ونماذج Box - Jenkins وانموذج الانحدار الذاتي بمتغير اضافي (ARX) ومعايير المفاضلة بين النماذج وكذلك التطرق الى مفهوم جداول الحياة وافتراضاتها وانواعها واشكالها واستعمالاتها وبنائها . وتم اجراء مقارنة بين نماذج الاتجاه العام ونماذج بوكس جنكينز وانموذج الانحدار الذاتي بمتغير اضافي واختير افضل انموذج بالاعتماد على معايير المفاضلة (متوسط الخطا المطلق MAE والمتوسط المطلق للخطا النسبي MAPE) واتضح ان افضل انموذج من بين النماذج هو الانموذج المختلط ARIMA(3,2,3) للتنبؤ باعداد الولادات الحية حيث تكون قيم معايير المفاضلة اقل مقارنة بالنماذج الاخرى ويتوقع ان تصل اعداد الولادات الحية الى 44294 و44125 في العامين 2017 و2018 على التوالي . اما جداول الحياة فقد كان توقع الحياة عند الولادة للذكور هو 69.07 سنة وهو اقل من توقع الحياة للاناث والبالغ 76.49 سنة . | Populations affected vital factors, they increased by a factor of births and deaths are decreasing by a factor, as the migration factor affecting the size of the population in two different directions as the population on the impact of migration within the country to increase and decrease the impact of emerging from the country of migration. The three factors of births, deaths, and migration of both types is the only reason to change the size of the population in the world in (parts of) the different regions. The number of births is increasingly high compared with the number of deaths lead to a net natural increase. The time series of the most important statistical methods by which to know the nature of the changes in the phenomenon values over time and predict what will happen to change the apparent values in the future in the light of what happened to her in the past and there are a number of styles in the time series, including time - series method traditional (offset the general trend linear, quadratic and exponential) and style of modern time series and most famous models (Box - Jenkins) and a specimen autoregressive existence of an additional variable (ARX), which is a quantum leap in data modeling and the entrance to the modern time series analysis and forecasting and for each of these methods features analysis And its tragedy. As the construction of tables life depends on the principle of hypothesis subdue Regiment full same chances of deaths (year - based), is the tables life and their applications one of the most prominent topics demographic and studies of health, as it gives a picture of a brief the level of deaths in the community and their impact on the age groups of various the community predicted the life of the individual moment his birth or at any age, and can be building tables life when you select the preparation of deaths and located in the Ministry of health and environment such is the expense of the prospects of death, for these tables uses many in the field of insurance as well as in the construction of models population virtualization. The statistic of birth element a key in the statistics of vital and in estimate of the population growth rates of population so it is important in construction of the best model is used to predict the preparation of live births, as well as the construction of tables of life in order to provide accurate indicators of the scheme to make it able to put future plans. The research of the time series and the components of the series and stages of building models and also touched on the general trend models and models () and a specimen autoregressive variable extra (ARX) and criteria for differentiation between models and also touched on the concept of life tables, projections, kinds and forms and uses and build. It was a comparison between the general trend models and models of Box and Jenkins specimen autoregressive variable extra and was named best specimen using ready - made programs (Gretl 1.9.11 , Minitab 17 , Matlab 2013) and relying on the trade - off standards (the average absolute error ... and the average absolute relative error ...) and it turned out that the best specimen of the models is mixed specimen (3,2,3) ARIMA forecasting numbers of live births where the criteria for awarding the lowest values compared to other models and is expected to reach to the preparation of live births (44,294) and (44,125) in the two years (2017) and (2018) respectively. The life tables was a life expectancy at birth for males is (69.07) a year, which is less than life expectancy for females and adult (76.49) years.

عوائق تنفيذ الحوكمة في المؤسسة التربيوية العراقية متغيرا تفاعليا بين الحوكمة والاداء الشامل للمنظمة : دراسة ميدانية في المديرية العامة للتربية في محافظة البصرة == Barriers to implementing governance in the Iraqi educational institution An interactive variable of the relationship between governance and the overall performance of the organization A survey in the Directorate General of Education in Basrah Governorate

Author name: عباس علي محمد
Supervisor name: عروبة رشيد علي البدران
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Basrah
First pages:
Abstract: Organizations and countries in general and aim to improve the performanceof their employees continuously, which is reflected positively on theoverall organizational performance, and that the educational institution in each country is considered the cornerstone in the growth and development of that country. Hence, this study is conducted in one of the important educational institutions in Iraq, specifically in the province of Basra (General Directorate of Education in Basra).The objective of this study is to investigate the ways to improve the overall performance of the educational institution. In this study, the researchers used the five - dimensional governance variable (governance leadership, basic responsibilities, behavioral standards, formally and socially accepted ethical standards, rights and responsibilities of the parties of governance) as independent variables to improve the performance (I.e., Economic performance, social performance, and environmental performance). The barriers of implementing the governance were used as an interactive variable for the relationship between governance and the overall performance of the educational institution, where the dimensions of barriers (administrative and financial corruption), Culture and negative values of the local community, the administrative bureaucracy and finally the systems and legislation of the ministry.In terms of the design and technique, the researchers relied on the quantitative design using a questionnaire which is distributed to a sample of (203) Managers randomly selected. A set of statistical methods was then SPSS.V22 and AMOS.V22) were used.The main conclusions of this study were :  A clear role of the environmental influences and mismanagement practices in the poor performance of the general Directorate of Education in the province of Basra. The negative impacts of the environment (internal and external) o n the organization have led to weaken its ability to implement the governance. There was a significant statistical impact of the implementation of governance on the overall performance of the Directorate General of Education in the province of Basra. There was need to the General Directorate of the Education of Basra as an educational and educational organization to work in accordance with the principles and guidelines of the governance.
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