Show: 25 50 75 100 Results

Search results: 25 out of 13,782

دور الصناديق السيادية في التنمية المستدامة : رؤية استشرافية لانشاء صندوق سيادي في العراق == The Role of Sovereign Funds in Sustainable Development ,, Forward - Looking Vision For Installation of Sovereign Funds in Iraq

Author name: عقيل حميد سلمان الجعيفري
Supervisor name: جعفر طالب احمد الجنديل
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Wasit
First pages:
Abstract: Sovereign funds have become the tools of economic policy and the most important means of financing through investments and loans granted to many countries. In order to reach the research objectives, sovereign funds were studied and their types and objectives were identified for them. Sovereign funds and some economic variables as well as reviewing the experiences of some countries that have sovereign funds and know their contribution to economic development and economic diversification in the long term .The study found that the sovereign funds have a great impact on many economic variables, foremost of which is gross domestic product through the investments made by these funds in the various economic sectors, as well as the possibility of using them to achieve financial stability and financing the budget deficit when the revenues of the state, And in the achievement of economic and social development through the establishment of financial institutions affiliated to it oversee and provide financial support for many programs and objectives that concern the issues of society as in the experience of the Singapore Fund (Temasek Fund), and Based on this importance of the sovereign funds, the study recommends the need to establish a sovereign fund for Iraq to allocate a certain percentage of revenues from the sale of oil and gas, as well as the transfer of the fiscal surplus achieved in the general budget at the end of the fiscal year and deposited in the Fund, the proposed Iraqi sovereign fund can have an impact Is significant in achieving financial stability through the funds provided by the Fund to finance public expenditure and cover the deficit achieved in the public budget, and in the long term can be the Iraqi sovereign fund to promote the path of sustainable development in the economy through investments that In addition to its importance in maintaining investment allocations for projects in the general budget and work on their development and accumulation as a fixed annual capital instead of turning it into current expenditure .

اثر التخصيصات الاستثمارية للموازنة العامة في تطوير القطاع الزراعي في العراق للمدة 1990 - 2014 == The impact of investment allocation of the general budget in the development of the agricultural sector in Iraq for aperiod of (2014 - 1990)

Author name: ريام مهدي حسن العقابي
Supervisor name: رحمن حسن علي الموسوي
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Wasit
First pages:
Abstract: Longer investment spending an important means to increase the capabilities of productive community one of the economic actors that lead to the revitalization of the national economy by taking investment expenditure for the agricultural sector many forms, whether in the form of investment allocations or loans or government support would lead to an increase in national income, the development of the economy needs capital to implement them is the necessary precondition for production requirements and will overcome the difficulties that would lead to the lifting of productivity, Iraq has great potential to increase agricultural production but not exploited economically efficient, whether in terms of the arable land as well as financial resources and water resources and human resources.The study aims to the statement of the role of the investment allocations in the public budget in the development of the agricultural sector as well as the identification of the proposed precondition to invest financial allocations optimally to develop the agricultural sector in Iraq.The study included three chapters as well as submitted conclusions and recommendations, dealt with in chapter I the conceptual framework of the public budget and agricultural development through three detectives focused first grade and the conceptual framework of the public budget, heeding the second grade and the general budget to the face of the intellectual schools, and addressed the third grade and theoretical framework for agricultural development. Chapter II dealt with the reality of the agricultural sector in Iraq through three detectives : Ensure the first grade of analysis of the structure of the General Budget in Iraq, and the second grade investment allocations and investment spending of the agricultural sector in Iraq, has been allocated to the third grade and the reality of agricultural production in Iraq. Chapter III , dealing with the impact of investment allocations in the development of the agricultural sector in Iraq and distributed to the three detectives : Ensure the first grade of the agricultural sector in Iraq causes ofbhalting the initiatives developed, reviewed the second grade and an analysis and assessment of the impact of investment spending in the development of the agricultural sector in Iraq, singled out the third grade and strategic outlook for the development of the agricultural sector in Iraq.Finally, the study found a group of conclusions from the most important : .1. The agricultural sector in Iraq did not play its role in economic development due to the weakness and its ability to meet the food requirements of the population adequately, which increased the country's importation of these articles, despite the increase in investment allocations directed toward the agricultural sector in the trend, the proportion of actual expenditure was not consistent with these mappings which indicates a deficit in the efficiency of the agencies supervising the implementation of these programs.2. The presence of a number of constraints and problems that the case of the development of the agricultural sector as it led to the weakness of the impact of the agricultural sector and its contribution to the gross domestic product (GDP).

مسؤولية المدقق الخارجي عن رقابة وتقويم الاداء للانشطة البيئية على وفق المعايير الدولية للتدقيق == Responsibility Of External Auditor To Control And Evaluate The Performance Of Environmental Activities According To International Standards Of Audit

Author name: عذراء عبد السادة كريم الموسوي
Supervisor name: عباس نوار كحيد الموسوي
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Wasit
First pages:
Abstract: The research problem exemplifies that the external auditor is not doing his job to control the environmental performance for an economic units and its evaluation, when achievement of strategies and programs that aim to protect the environment, although this type of control and performance appraisal correspond with tasks of auditor which dictates it according to international standards on auditing (ISA).The research aims to achieve many goals which can divide them into two axes : The theoretical axis (conceptual), its aims to analysis tasks of the external auditor and what extent of its relation to control and environmental performance appraisal for economic units with responsibilities of external auditor which dictates it according to international standards on auditing, while the empirical axis (practical) aims to study and analysis the environmental strategies and programs in Iraqi economic units, to study and analysis reality of programs and procedures for external auditing to know application of programs and procedures which related to the environmental performance for economic units, as well as submit suggested model for integrated audit program that gives attention to responsibilities of auditor for environmental activities according to international standards on auditing, which will be applicable in Iraqi economic environment.The research depends on two methods : the first is inductive method to treat the theoretical side through using references related to research subject, the second is the descriptive method to describe the research sample, analysis of the data that obtained from the empirical study, and as well as using the experimental method to test the suggested model.The study had been divided into four chapters : the first discusses research methodology and previous studies; the second concerns with the theoretical and Philosophical framework; the third chapter appears analysis of empirical study; while the fourth shows the conclusions and recommendations.The study reached to several conclusions, we can summarize it as follows; the audit of environmental performance is one of the external auditor responsibilities when he does that in any economic unit which effects on the environment because of its different activities, he makes sure that economic unit undertakes to treat the negative effects on the environment, ineffectiveness of federal board of supreme audit to asking reports related to audit of the environmental performance, and to making procedure environmental performance appraisal rely on those reports.

دور الاستثمار في تكنولوجيا المعلومات على الاقتصاد المعرفي تجارب دول مختارة وامكانية تطبيقها على العراق == The Role of the investment in information Technology and The Knowledge economy and The experiences of selected countries and Its applicability To Iraq

Author name: جاسم هادي فرج
Supervisor name: محمود حسين علي المرسومي
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Wasit
First pages:
Abstract: Prevailing in the world today considerable interest in information technology has become a feature of the times, the world has become a small village can rights to exchange knowledge and information with the natives and foreigners in the world, we believe that information technology and knowledge have become parallel with the sophistication, States which possess the means of technology are the States which possess the future, despite the existence of some developing countries which have recently realized the need to engage in a world of the knowledge economy started the formulation of plans and policies to achieve this goal by the States of Asia especially (Malaysia and South Korea). Egypt has to reform its economy through the provision of a climate conducive to investment in the information and communication technology sector through the strategies and plans and national initiatives rely on the different patterns of partnership between the public and private sectors. But we find Iraq lacks the plan of a clear strategy in the field of information technology and communications, the lack of adequate attention to some of the legislative and executive institutions to establish systems of modern techniques and the development of a strategic plan for fast to address the building of ICT infrastructure for further development.The study recommends that the Iraqi government should take measures, and the promotion of national and foreign investments in the ICT sector through the establishment of the sovereign funding, and the reduction of taxs in order to support the establishment of emerging companies and small and medium - sized enterprises in cooperation with stakeholders in the construction of the information society.Abstract

سياسات التسعير العالمية للنفط وتاثيرها على التنمية الاقتصادية في العراق للمدة 1980 - 2014 == Global oil pricing policies and their impact on economic development in Iraq for the period 1980 - 2014

Author name: علياء عبد الحسين عبودي الاسدي
Supervisor name: جعفر طالب احمد الجنديل
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Wasit
First pages:
Abstract: لقد سعت هذه الدراسة الى النظر في واقع اسعار قطاع النفط ومستقبلها في ظل العديد من العوامل الفاعلة الداخلية والخارجية للدول المنتجة والمستهلكة للنفط، فضلا عن معرفة اثار ذلك على مستقبل التنمية في الاقتصاد العراقي. لاسيما مع وصول اسعار النفط الخام الى مستويات اقل من الحدود المثلى وفق النظرية الاقتصادية والتي تتسبب بخسائر مالية كبيرة للبلدان المنتجة للنفط.لذا فقد انطلقت الباحثة من فرضية مفادها ان مراقبة التغيرات في سياسة التسعير العالمية وتاثيرها على اقتصاديات البلدان المنتجة للنفط في الحاضر والمستقبل امرا مهما لمعرفة التوجهات المرسومة للنشاطات الاقتصادية.ومدى تاثيرها على معدلات التنمية في الدول الريعية ومنها العراق، ويعود السبب في ذلك الى التذبذب الحاد في اسعار النفط ارتفاعا وانخفاضا الى ان وصل الامر الى تحقيق فائض في المعروض النفطي, وانخفاض الطلب عليه, اذ اثبتت الدراسة استمرار التذبذب في اسعار النفط في الاسواق العالمية, مما ترتب عليه تكبد البلدان المنتجة للنفط خسائر كبيرة بسبب الانخفاض الحاد والمفاجئ في اسعار النفط والذي من خلاله اصبح الخاسر الوحيد هو الدول المنتجة للنفط والمستفيد من هذا الانهيار هي الدول المستهلكة له ،وتاتي في مقدمتها الولايات المتحدة الامريكية بوصفها اكبر مستهلك للنفط في العالم هذا على وجه العموم ،اما بالنسبة للعراق على وجه الخصوص فان اقتصاده اصبح مدمرا بسبب الانهيار في اسعار النفط ووصوله الى ادنى المستويات ،اذ ان الاقتصاد العراقي في مواجهة تحديات كبيرة مرتبطة بضعف القطاعات الاقتصادية غير النفطية, مما يتطلب العمل على تنميتها وتطويرها كشرط مسبق لتحقيق النهوض الاقتصادي، اما بالنسبة للقطاع النفطي والذي يعد القطاع المعول عليه في بناء المستقبل فانه يعاني من مشاكل خلفتها السياسات الخاطئة ،وهو ايضا يحتاج الى تطوير وتنمية قبل ان ياخذ دوره في خدمة الاقتصاد وتوفير الموارد اللازمة لعمليات البناء والاعمار، اذن الصورة تزداد ظلاما ولايمكن اطلاق نورها الا من خلال تحمل المسؤولية من قبل الشعب العراقي المتمثلة بالقدرة والتصميم والعزم على تجاوز المحنة وصناعة نموذج في البناء والتطور. | This study aims to consider the reality and future of the prices of Oil sector under many influential Factors the Internal and External for the Oil - producing and Consuming countries ,as well as knowing the effects of all that on the future of growing in Iraq's economy. Specially, when the prices of Crude Oil reached to less of the optimal levels according to the Economic theory that resulted in great Financial losses for the Oil - producing Countries. So, the researcher has started from the theory that observed the changes in the policies of Global pricing ,and its reflections on Oil Markets in the present time and future less than its optimal levels according to the data of Economic theory.The reason behind that is the great fluctuation in oil prices up and down till it came to a surplus in oil supply and reducing demand for oil.The study has proved the fluctuation in oil prices in the Global Market, which results in great culmination for Oil - producing countries due to the great and sudden decrease in oil prices,and thought that,the only loser is the oil - producing countries ,and the beneficiary of this collapse is the consuming countries at the forefront is United States of America ,because it is considered the biggest consumer in the world generally. Particularly ,the economy of Iraq is destroyed now because of the oil prices collapse and reaching lowest levels.The economy of Iraq is facing now a great challenges related to the weakness of non - oil economy sectors,all that should be developed as a precondition to achieve the Economic Recovery.Oil sector is considered the main sector to build the future.This sector is suffering now from many problems created by wrong policies,and needs to be developed and renewed before taking part to serve the economy and providing necessary materials for the construction processes.So, the picture is getting dark and cannot be remedied Just by Iraqi people represented by determination and insistence and strong well to overcome the crisis and create a model in construction and development.

دور شفافية الابلاغ المالي في رقابة الاداء المالي الحكومي انموذج مقترح في جامعة واسط == The Role of Transparency in Financial Reporting to Observe Governmental Financial Performance Suggested Model In Wasit University

Author name: صلاح جیاد كاظم الهماشي
Supervisor name: حیدر علوان الشمري
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Wasit
First pages:
Abstract: The research focuses on the availability of transparency attribute in the financial statements and reports that issued from Iraq Governmental Universities through studying the procedures of preparing and displaying them to strength and develop the procedures of Governmental financial reporting that were relied by the Teaching Institutes, that have a high international concerning in the last two decades. It has coincided with the political, economical and social changes in our lovely country, and impose to the need of changing the goals of the financial and Governmental reports to be more focusing and importance in form or in content or in the side of media ability or news content.The accounting system that currently approved in the governmental Universities is not rise to the level of criteria requirements of the accepted financial report internationally due to many shortages, that resulted from not keeping up with the changes and developing in its inner and external environment. So, from here we can see the problem of the research, which is represented by the shortage of transparency and disclosure procedures in the Governmental financial reports issued from the Iraqi Universities due to the multi of used accounting systems, and using the old procedures and disciplines in preparing and displaying these reports and statements.In order to overcome on that, It was relied on the concluded methodology in studying the used financial reports in such Institutions to get ready for the possibility to diagnosis the disruption and shortage in it. The researcher relied on many scientific resources, Arabic resources, foreign resource and reports to confirm and approve what he had discussed from ideas and visions. The researcher reached to many conclusions ,the most important are : A1 - The current financial reports that are issued and prepared by the University are not meet the needs of transparency and disclosure, and is not achieving the expected controlling operation, and it displays what is related to the accounts of Budget and ignore the personal accounts of the funding self - boxes that relied on the unified accounting system which make it losing the perfection, Universe ,subjective and trust in it outcomes.2 - The ability of applying one accounting system to meet the accounting procedures and reporting in all of the Governmental Universities activities such as the self - funding units.3 - The ability to gather, unify and display the funded accounts of the University centrally with the accounts of the self - funded boxes according to the Governmental Financial statistic GFS.

اندماج الاعمال على وفق معايير المحاسبة والابلاغ المالي الدولية وانعكاسه على ترشيد القرارات الاستثمارية

Author name: صابرين كريم بلاسم
Supervisor name: هاني حميد مشجل السويطي
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Wasit
First pages:
Abstract: Process of combination that business corporations witnessed throughout the recent years have been attracted many researchers' attention due to size of processes which has done and what's resulted to new giant corporations contributed significantly to change the competitive ability in the markets. The study problem shows failure to adopt international financial reporting standards (IFRS) related to combination, as well as other reasons that limit combination process in Iraq.The problem of research stands out through the following questions : 1 - Does non - application of international accounting standards (IAS) limit business combination in Iraqi environment?2 - Does combination of businesses lead to rational investment decisions by of management of corporations or lead to flabbiness of those corporations?The study aims to expose international accounting standard (IAS) that concerned with business combination and how its effect on rationalization of investment decisions by management of corporations, also give features of Iraqi accounting base for business combination. Therefore, the study began from the following hypothesis : adoption of international accounting standards (IAS) facilitates process of business combination in Iraq, and it’s reflecting on rationalization of investment decisions.This hypothesis is dichotomizes for two hypothesizes : 1 - The failure to dependence on international standards financial reporting is one of reasons that lead to limit process of business combination in Iraq.2 - Business combination leads to increasing the profit, maximizing the market value, increasing return on the investment, and minimizing risks on investment which means rationalization of investment decisions.The study reached many conclusions and recommendations. one of the most important conclusions was non - dependence on international standards financial reporting that concerned with business combination in Iraq, whereas accounting standards become obligated apply when there is not Iraqi accounting base. With respect to recommendations, it’s very necessary to direct the corporations their efforts for combination because its role in rationalization of their investment decisions, as well as it's necessary should be there Iraqi accounting base related to business combination.

تطوير اسلوب اعداد الموازنة العامة على وفق مفهوم الموازنة المستجيبة للنوع الاجتماعي في العراق == Developing Method of the General Budget Preparation According to Concept of Gender Responsive Budget in Iraq

Author name: خضر عباس جبار الجعيفري
Supervisor name: حيدر علوان الشمري
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Wasit
First pages:
Abstract: The resources of Budget represent the right of all classes in society men ,women ,boys, girls which impose that process of preparing and distributing rely on a concept that cares these rights. The concept of merging the Gender in Budget has adopted this method to guarantee a highest level of a social Justice with chances efficiencies, and be fare in meeting the needs of the society classes and according to its expected and designed role. So, the budget operations based on knowing the needs and the impressions for each class of the society classes to achieve the efficient and fare distribution of the general resources, which emphasis to merge the Gender in the general Budged to make it a Gender Responsive Budget. . The research discusses the advantage of the Gender concept to develop methods of preparing the general Budget in Iraq, and to achieve that purpose, the methodology of the research focused on two things : : The first : Been through it discussing the logical substrates that relied on it the new in preparing the Budget start with concept of gender and passing by concept of the gender responsive budget, and the reasons behind using it and its expected role in making development. which It represents one of the used tools in executing the general financial policy. and the evaluation of this policy ,and the method of allocating credits and organizing the priority of general expenditure from the prospective of Gender requires analyzing the general Budget according to quantity indications that can be reached by focusing on the differences between two Genders to : - Detecting the disruption in Budget during allocating the resources and distributing them, or in collecting and gathering the revenues ,and put the financial policy to achieve the society Justice. - Understanding and studying the indications ,and explain how they effect on the development. - presentation suggestions to deal with disruptions. . The second : Been through it Procedure analytical and empirical research about adopting the method of GRB if it will improve overall performance of general Budget in Iraq, for that the traditional method that used to preparing the budgethas been analysis and assessment in one of the official service units that is funded centrally and which using in the field of education and teaching. Some of the quantitative indications were determined to assess the financial policies that are depended in it According to the results of analysis , In light of the results of the analysis have been drafting a proposed model for the preparation of the budget concerning with the concept of gender and try to apply it in that unit. The research concluded that the gender responsive budget adopts types of social values and moral principles that can participate in drawing the needs of society according to the strategic prospective equitable which leads consequently to improve the efficiency of utilization of human resources to achieve higher levels of development and reform in the political process

تاثير استعمال القيمة العادلة في تطبيقات المحاسبة الابداعية : دراسة تطبيقية على عينة من المصارف المدرجة في سوق العراق للاوراق المالية == The Impact of the Fair Value Standards In Creative Accounting Applications to Iraqi Commercial Banks Sector

Author name: ایناس حسن كاظم
Supervisor name: ستار جابر خلاوي الحجامي
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Wasit
First pages:
Abstract: This research aimed to study the impact fair value standards,because there are a set of international accounting standards has recommended the use of fair value as the basis for measuring the financial assets in the banking sector on the creative accounting applications. Where the aim of the research to the study and analysis of the extent of the Iraqi banking environment commitment to the introduction of the concepts of fair value and its applications in the field of preparation of the financial statements. And to indicate the extent of Iraq's commitment to commercial banks in ways that fair value measurement stipulated by international accounting standards. And study and analysis of the impact of the value of international standards for fair in creative accounting applications in Iraq's commercial banking sector. And try to find practical measures to determine the credibility of the financial statements and disclosures made pursuant to the concept of fair value and the statement of its role in the reduction of creative accounting applications.To achieve the aim of the research we use the profits divided to measure the fair value of the shares of the model, and applied on a sample of private and listed commercial banks in the Iraq Stock Exchange of period 2011 2014 ,. The research found a set of conclusions notably that the lack of an active market for fair value measurement provides an opportunity for accountants to use the jurisprudence personal when measured allowing the opportunity to manipulate the accounting numbers and connect misleading information to the users of this information, and do not refer to the use of fair value in the financial reports issued by commercial banks Iraqi listed on the Iraq Stock Exchange, as well as special reports mentioned in the market, although the reason for that is because the local environment lacks a law or accounting standard required the Iraqi commercial banks using fair value.proceeding Of search results researcher recommended that the organizers of the accounting profession in Iraq to pass a law or accounting standard commensurate with the Iraqi environment in which the concept of fair value and the ways illustrates the measured and choose the method that works with the Iraqi environment; in order to reduce dependence on personal interpretations by authors financial statements and to avoid problems arising from the operations of earnings management and creative accounting.

تاثير تغيرات الاطار المفاهيمي للمحاسبة المالية على الممارسات المحاسبية في العراق == The Impact of Changes the Conceptual Framework of Financial Accounting on the Accounting Practices in Iraq

Author name: علي حسين مهاوش الحميداوي
Supervisor name: هاني حميد مشجل السويطي
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Wasit
First pages:
Abstract: The research aims to determine the extent of the impact of changes in the conceptual framework for financial accounting in the accounting practices adopted by local companies, also it aims to determine the extent to follow the conceptual framework by the research sample to provide useful information to users of such information companies.It summed up the importance of research to the side of the theoretical as provided by the conceptual framework for financial accounting of significant influence to direct measurement and disclosure of accounting operations at the international and local level and the impact of its changes on the accounting functions, and the importance of the practical side focuses on the impact of the conceptual framework for financial accounting changes at the international level on local accounting practices Iraqi joint stock companies listed on the Iraq Stock Exchange.The researcher concluded that the pursuit of international professional organizations to the formulation of accounting theory requires attention to the conceptual framework of financial accounting as an introduction to the theory and resolve emerging accounting problems and to give legality to the formulation of international accounting standards.The conceptual framework of common financial accounting came a pop - up from previous frames, harmonic project is internationally, as stated in response to recent economic developments and the emergence of multinational companies, emerging to resolve accounting problems and modifying accounting standards and find it.The research has come to a set of conclusions, including : the need for attention to the theoretical aspect of accountability through attention to the conceptual framework of financial accounting to work on thedevelopment of accounting and find a theory to give legitimacy accounting practices followed.We should pay attention to the selection of measurement methods of accounting for items important economic events and by giving priority to the measure, which will directly affect the activity as a result of the financial and economic center of the unit.

قياس النمو والانتاجية الكلية لعوامل الانتاج في الاقتصاد العراقي للمدة 1980 - 2014 == MEASURING TOTAL GROWTH & PRODUTIVITY OF The TOTAI FACTORS IN THE IRAQI ECONOMY ((1980 - 2014))

Author name: حسين كلف عزيز
Supervisor name: جعفر باقر محمود علوش الوائلي
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Wasit
First pages:
Abstract: هدف البحث الى استخدام نموذج سولو المطور المعتمد على تقدير دالة الانتاج لـ(Cobb - Douglas) في قياس النمو الاقتصادي في العراق للمدة (1980 - 2014)، ومعرفة العلاقة بين راس المال المادي والبشري، والانتاجية الكلية لعوامل الانتاج، وكذلك توزيع مساهمة عوامل الانتاج على النمو الاقتصادي.اظهرت نتائج الدراسة ان مرونة كل من العاملين راس المال البشري، وراس المال المادي، بنسبة (0.80 - 0.20) على التوالي، ويسهم هذان العاملان في تفسير ما نسبته (83.0%) من التغيرات في معدل نمو الناتج المحلي الاجمالي، وهذا يشير الى ان نسبة مساهمة العوامل الكلية لعوامل الانتاج في النمو بلغت (17%). وبلغت مساهمة راس المال البشري (75.31%)، ومساهمة راس المال المادي (13.23%) من نمو الناتج المحلي الاجمالي خلال المدة (1980 - 2014)، في حين بلغ معدل نمو الانتاجية الكلية لعوامل الانتاج (0.55%) خلال المدة نفسها على مستوى الاقتصاد ككل. واظهرت مرونة انتاج راس المال المادي والبشري نحو (0.76 - 0.23) على التوالي في القطاع الزراعي، ويسهم هذان العاملان في تفسير ما نسبته (4%) من التغيرات في معدل نمو الناتج المحلي الاجمالي، وهذا يشير الى ان نسبة مساهمة العوامل الكلية لعوامل الانتاج في النمو بلغت (96%). وبلغت مساهمة راس المال البشري (56.62%)، ومساهمة راس المال المادي (13.51 - %) من نمو الناتج المحلي الاجمالي خلال المدة (1980 - 2014)، في حين بلغ معدل نمو الانتاجية الكلية لعوامل الانتاج (1.38%) في القطاع الزراعي للمدة نفسها، كما اظهرت مرونة انتاج راس المال المادي والبشري نحو (0.31 - ) (1.31) على التوالي في القطاع الصناعي، وبلغت مساهمة راس المال البشري (69.88 - %)، ومساهمة راس المال المادي (49.27%) من نمو الناتج المحلي الاجمالي خلال المدة (1980 - 2014)، في حين بلغ معدل نمو الانتاجية الكلية لعوامل الانتاج (1.43 - %) في القطاع الصناعي للمدة نفسها، واظهرت مرونة انتاج راس المال المادي والبشري نحو (0.91 - ) (1.91) على التوالي في قطاع الخدمات، وبلغت مساهمة راس المال البشري (246.80%)، ومساهمة راس المال المادي (69.04 - %) من نمو الناتج المحلي الاجمالي خلال المدة (1980 - 2014)، في حين بلغ معدل نمو الانتاجية الكلية لعوامل الانتاج (3.75 - %) في قطاع الخدمات للمدة نفسها. واهم التوصيات التي قدمتها الدراسة هي ضرورة التركيز على فاعلية الاستثمار في راس المال البشري، من خلال الاستثمار في التعليم والصحة والبحث والتطوير؛ لما له من اثر هام وبارز في زيادة النمو الاقتصادي. | estimate the production function for(Cobb - Douglas) in the measurement of economic growth in Iraq for the period (1980 - 2014), and the relationship between the head of the physical and human capital, the overall productivity of factors of production, as well as the distribution of the contribution of the factors of production and economic growth.The results of the study that the flexibility of all workers in human capital, physical capital, by (0.80 - 0.20), respectively, and contributes to these two factors in the interpretation of what rate (%83.0) of the changes in the rate of growth of gross domestic product GDP, this indicates that the rate of contribution of the macro - factors of factors of production in the growth of (%17). The contribution of human capital (%75.31), and the contribution of physical capital (%13.23) from GDP growth during the period (1980 - 2014), while the growth rate of the overall productivity of factors of production (%0.55) during the same period at the level of the economy as a whole. The flexibility of showed the production of physical and human capital toward (0.76 - 0.23) respectively in the agricultural sector, and contributes to these two factors in the interpretation of what rate (%4) of the changes in the rate of growth of gross domestic product (GDP), this indicates that the rate of contribution of the macro - factors of factors of production in the growth of (%96). The contribution of human capital (%56.62), and the contribution of physical capital (% - 13.51) from GDP growth during the period (1980 - 2014), while the growth rate of the overall productivity of factors of production (%1.38) in the agricultural sector for the same period, it also showed the flexibility of the production of physical and human capital toward ( - 0.31) (1.31) respectively in the industrial sector, contribution amounted to human capital (%69.88), and the contribution of physical capital (%49.27) from GDP growth during the period (1980 - 2014), while the growth rate of the overall productivity of factors of production (% - 1.43) in the industrial sector for the same period, and showed flexibility of the production of physical and human capital toward( - 0.91)(1.91)respectively in the services sector, contribution amounted to human capital (%246.80), and the contribution of physical capital (% - 69.04) from GDP growth during the period (1980 - 2014), while the growth rate of the overall productivity of factors of production (% - 3.75) in the services sector for the same period. Most of the recommendations made by the study is the need to focus on the effectiveness of investment in human capital, through investment in education and health research and development; and to have an important impact in the increasing economic growth.

تحليل بعض تحديات القطاع الزراعي واثرها على الامن الغذائي في العراق للمدة 1990 - 2013 == Analysis of some of the agricultural sector and its impact on food security challenges in Iraq for the period (1990 - 2013)

Author name: ميس محمد حسين
Supervisor name: جليل كامل غيدان الجبوري
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Wasit
First pages:
Abstract: The challenges in the agricultural sector of desertification, climate change and the water crisis of dangerous phenomena pose an environmental challenge, economically and socially healthy and Iraq is one of the world's countries that exposure to these challenges and try this study were to identify these challenges and analyze their causes and their economic consequences Because Iraq is exposed to the problem of desertification and the resulting salinization of the soil and decaying vegetation, sand dunes and the occurrence of dust storms all this is due to climate change and the nature of Iraq's dry climate and dry alum and the lack of rain and high temperatures as well as factors related to man and mismanagement of natural resources available Him as well as the growing problem of river water scarcity in Iraq after Iraq's neighboring countries proceeded to the implementation of plans for large irrigation work and projects include the storage and exploitation of large amounts of water from the Tigris and Euphrates rivers, which led it to reduce Iraq's share of water tributaries that became a reality threatens food security significantly during the low productivity of agricultural land that played an active part in the deterioration of the country's food security

توجهات السياسة النقدية لتحقيق الاستقرار الاقتصادي وتحسين سعر الصرف في العراق للمدة 1980 - 2013

Author name: رباب ناظم خزام العكيلي
Supervisor name: احمد صبيح عطية العطواني
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Wasit
First pages:
Abstract: Monetary policy is one of the most important economic policies that play active role which effects on economic activity through what have indirect and direct tools that rise from the economic philosophy of the state.Importance of monetary policy differs from the economic system to another and one country to another in the same economic system, this difference is based on a set of factors according to the surrounding environment that exercise it work, as well as what have validities to exercise its basic functions to achieve specific level of stability in local currency and price levels of the exchange rate in order to achieve economic stability.Monetary policy in Iraq is affected by the conditions and unstable political events which passed on the country such as Iran - Iraq war and the Gulf War and what followed by imposition of severe economic sanctions have led to the adoption of emergency economic policies to treat imbalances that accompanied the economic blockade, which fiscal policy has expanded during this time, and its impose hegemony heavily on monetary policy that too much was made in the new monetary issuance, at the time Iraqi dinar exchange rate which has fallen and waves of inflation has emerged that led to a decline in the standard of living of the society.After changing the political system in 2003 it began appearance of new economic policy features that was one of most important is central bank getting to independence that led to positive monetary policy which is reflected in the improvement of the Iraqi dinar exchange rate and adjust the monetary policy to appropriate with Iraqi economic conditions

امكانية تطبيق التفكير الرشيق لترشيد التكاليف وتحقيق رضا الزبون : بحث تطبيقي في شركة اور العامة للصناعات الكهربائية == The Possibility of Appling Lean Thinking for Rationalization the Costs and Enquiry Satisfaction of Customer An applied Research at Ur State company Electrical Cables industries

Author name: محمد سمير دهيرب الربيعي
Supervisor name: علي محمد ثجيل المعموري
Specific topic: Accounting - Costs
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: The research aims at the possibility of applying lean thinking with all that carries this term of goals , trends , principles , foundations and concepts , The possibility of applying it in institutions, including Ur public company, an industrial company, And the only one in Iraq specialized in the manufacture of cables, Electrical Wires and the aluminum industry , Which has been applied to the curriculum of lean thinking , The problem of research is that the institutions, including the company (research sample), adopt and practice traditional administrative, financial and technical methods without relying on modern curricula and ideas, including the subject of our research,In order to achieve the objectives of the research, it reviews the concepts, principles, basicsand tools of lean thinking that achieve those goals. The research is based on a basic hypothesis that it is possible to apply the methods and tools to this concept that will rationalize costsand improve process performance, eliminate losses and create a clear vision of operations through the stream value and Spreading a lean culture to the level that achievesthe desires and needs of the customer and his satisfaction.Thus, the research was divided into four chapters through which a set of conclusions and recommendations were reached,And according to what has been dealt with in both the theoretical and practical aspects.The most important conclusions are : 1 - An important aspect of lean thinking is its principles, which the research has pointed out; that is, the value, where value is the crucial starting point,Value for both the company and the customer and that the value is equal to what the customer pays and satisfies his satisfaction and achieves his needs and desires and insure his future aspirations,In addition to the principle of the stream value, which refers to the activities that adds and does not add value and try to remove itbecause it leads to the loss of the company's resources and does not benefit the customer, in addition to the principle of flow in the process of production to proceed smoothly based on the principle of customer withdrawal of the product he requested, and the last principle is the pursuit of perfection is an ideal situation so that the institution does not stop at a certain level of development and growth and sufficiency Causing an invisible recession.2 - The research showed the application of many tools of lean thinking and showed positive results which can be applied in the company especially that the company has the ability, the possibility and the ground suitable to achieve the tools, principles and methods of lean thinking, the fact that it has competencies and qualified human resources because of the experience and practice accumulated in the field work as well as areas and buildings, But it lacks machinery, equipment and devices with advanced technology.3 - The presence of factories suspended from work that must be disposed or rehabilitated as these factories achieve and bear the company a lot of costs, including wages, machines and it's maintenance, and other expenses and costs.As for the most important recommendations : 1 - The necessity to adopt the five principles of the lean thinking referred to by the research.2 - The necessity to pay attention to the activity of the marketing department, being the guide and promoter of the company's products in the local markets and the need to strengthen relations with ministries and companies requesting the product,And work on increasing the marketing outlets of the company in the rest of the provinces, attention should be given to the2Planning department as it is the entity that sets the future plans for the activity and performance of the company.3 - The necessity to deal with the cases of factories suspended from work by taking adequate measures and conducting studies regarding their operation or disposal, as the company incurs additional costs and burdens that increase the expenses of the company.4 - The necessity to work on modernizing machines, machinery, equipment and devices and introducing advanced technology to the factories of the company, which contributes to raising the efficiency and improve

تاثير مكانة المنظمة في تحقيق الميزة التنافسية المستدامة : دراسة استطلاعية تحليلية لاراء عينة من العاملين في الشركة العامة لصناعات النسيج والجلود / بغداد == The Impact Of Organization Status In Achieving Sustainable Competitive Advantage

Author name: محمد فليح حسن منصور الكناني
Supervisor name: نايف علي عاصي
Specific topic: Industrial Management
Degree: Master
Language: Arabic
University location: Babylon
First pages:
Abstract: The study endeavor to identify the status of organization in achieving sustainable competitive advantages in the state company of textile and leather industries. In order to achieve this objective the researcher has adopted the dimensions of the organization represented by ( mental image of the organization , identity of the organization , performance quality , services and products quality and creativity ) .Regarding sustainable competitive advantages , it was adopted the following dimensions ( essence capabilities , logistic ratio increasing , improving the performance of the organization , information technology and strategic flexibility ) . To achieve this purposes of the research ,hypothetical plan has been made identifying the nature of the relation between the variables of the research . In order to detect the nature of this relation , the researcher has adopted formula of several hypothesis were chosen by many statistics means applying ready statistic program ( spss,vr.23) .This research adopted analytical descriptive methodology and the questionnaire was the main instrument to collect data , besides personal interviews with some important personals in above - mentioned company by choosing a random sample from different administrative and technical levels ( 60 person ) in which the research adopted readymade measures .It was subjected to both truth and firmness tests . The researchers reached several conclusions which the most important one was the effectiveness with moral significance between the reputation of the organization in achieving sustainable competitive advantages .

اثر الانفاق الحكومي في بعض المتغيرات الاقتصادية الكلية في اطار برنامج الاصلاح الاقتصادي في العراق للمدة (2003 - 2016 == The impact of government spending in some macroeconomic variables in the framework of the program of economic reform in Iraq for the period (2003 - 2016

Author name: محمد عبد القادر اسماعيل نعمان الشيخلي
Supervisor name: احمد خليل الحسيني
Specific topic: Banking & Finance Science
Degree: Master
Language: Arabic
University location: Babylon
First pages:
Abstract: لقد عانى اقتصاد العراق من اختلالات عدة هيكلية مترابطة، تسببت بان يقع البلد فيازمة اقتصادية تفاعلت مع ازمات عدة مترابطة، سياسية واجتماعية، لتنتهي الى وضعهفي مرحلة الخطر، سبق لاكثر من دراسة ان نبهت اليها، والى وجوب ان يتجه صناعالسياسات الاقتصادية الى التعامل معها . ان ما يميز الاختلالات الهيكلية في الاقتصاد العراقي انها اخذت طابع الاستمرارية منذعقود، على نحو صارت تدفع الى نتائج متباينة، اصبحت بحد ذاتها مشكلاتمزمنة في الاقتصاد من قبيل النمو المتذبذب وغير المستقر في الناتج المحلي الاجمالي ومشكلة التضخم والبطالة، وضعف مؤشرات التنمية البشرية. ان المسبب الرئيس في حصول الاختلالات الهيكلية، هو عدم وجود سياسات اقتصادية، واحيانا اخرى وجود سياسات اقتصادية خاطئة، لم تسهم بتحقيق تنمية اقتصادية متوازنة ودائمة. ان الاقتصاد العراقي يمتلك الكثير من الموارد والمقومات والمزايا، التي تتيح له النمو،الا ان تلك الموارد قد اسيء استغلالها وتعرضت للهدر، ولم يسعفها تغير النظام السياسي عام 2003 وظهور نظام جديد، اتيحت له موارد غير مسبوقة، ودعم دولي واضح، تمثل بالدعم الغربي، والمنظمات الدولية ، فضلا عن خفض الديون الخارجية، الا ان واقع ذلك الاقتصاد لم يتجه الى النمو، الامر الذي تعمقت معه الاختلالات الهيكلية في الاقتصاد، في ظرف عانى فيه هذا الاقتصاد من تدمير البنى التحتية والانتاجية ؛ بسبب ظروف الحرب والعمليات العسكرية والارهابية بعد عام 2003، وفي هذه البحث سيتم تناول اثر توجيه الانفاق الحكومي في الاصلاح الاقتصادي على بعض متغيراته الكلية، وهي (الناتج المحلي الاجمالي ومعدلات التضخم والبطالة والتجارة الخارجية ). | Iraq's economy has suffered from several interrelated structural imbalances, which have caused the country to fall in An economic crisis has interacted with several interrelated political and social crises to end At the risk stage, most of the study has been alerted to, and must be directed to makers Economic policies to deal with What distinguishes the structural imbalances in the Iraqi economy is that it has taken on the character of continuity since Several decades, which have led to divergent results, have in themselves become problems Such as volatile and unstable growth in GDP, inflation and unemployment, and weak human development indicators The main reason for structural imbalances is the lack of economic policies and sometimes the existence of wrong economic policies, which did not contribute to the achievement of balanced economic development and durable that the Iraqi economy has a lot of resources and the elements and benefits that allow it to grow However, these resources have either been abused or wasted, and have not been able to do so The political system changed in 2003 and a new system emerged, with unprecedented resources And clear international support, represented by Western support, international organizations, and debt reduction The economic situation has not deepened, which has deepened the structural imbalances in the economy, in a time when the economy suffered from the destruction of infrastructure and productivity due to the circumstances of war and military and terrorist operations after 2003. In this research, (GDP, inflation, unemployment and foreign trade / exports and imports

تاثير السعر في خصائص الخدمة الصحية دراسة تحليلية لاراء عينه من مديري القطاع الصحي الحكومي في محافظة بابل

Author name: زمن صالح هادي ابراهيم
Supervisor name: ثامر هادي الجنابي
Specific topic: Industrial Management
Degree: Master
Language: Arabic
University location: Babylon
First pages:
Abstract: The price is one of the most complex paragraphs of the catalog mix and as the security key to the relationship between the Organization and the customer, the error in fixing the price of a service means losing competition in the new atmosphere of a complex environment, so examining all the price paragraphs very carefully is an urgent necessity. The determination of service prices is the characteristic of the service in tangible goods.The problem with this study was that there was no clear perception in the study sample of the role of the price in providing health services in the province of Babylon.This study involves achieving the following objectives : 1. knowledge of the relationship and influence between price and health service elements in the sample study.2. Identification of price fundamentals and provision of health service.For the purpose of achieving the objectives of the study, a hypothetical scheme has been developed, specifying the nature of the relationship between the dimensions of the independent variable and the dimensions in order to detect the nature of this relationship, several hypotheses tested using advanced statistical methods and the application of the statistical program for Windows - spss - 18 were formulated. Use the simple correlation coefficient to measure the correlation between variables and test (z) for the moral knowledge of this relationship, and test (f) to determine the morale of the regression equation, as used (R2) to interpret the magnitude of the effect of the independent variable in the child variable. The Coral Teaching Hospital, the Hilla Educational Hospital, the maternity hospital and the children were selected as the study sample and the main findings were.1. There is a correlation between each price variable and the health service variable in different proportions.2. There is a significant moral impact on the price in the health service.The study recommended the adoption of a clear scientific pricing policy that would increase the effectiveness of these services on the one hand and maximize hospital resources on the other and try to create a price competition situation between hospitals

اثر تقلبات اسعار النفط الخام في تمويل الموازنة العامة في العراق للمدة (2003 - 2015) == The Impact Of Fluctuations In The Prices Of Crude Oil In The Financing of The public Budget In Iraq for the period(2003 - 2015)

Author name: ايات علي كاظم عبد السادة الجصاني
Supervisor name: عبد الكريم كامل عبد الكاظم ابو هات الطائي
Specific topic: Banking & Finance Science
Degree: Master
Language: Arabic
University location: Babylon
First pages:
Abstract: ان التقلبات الكبيرة في اسعار النفط تداعيات ملحوظة في اقتصاديات الدول العالم قاطبة سواء المستهلك منها للنفط او المنتج له , لذلك تعاني حكومة العراقية من عملية اعداد الموازنة العامة للدولة في ظل الظروف الحالية نتيجة التغيرات الحاصلة في اسعار النفط والذي يعد المورد الرئيس في تمويل الموازنة. اذ تشكل الايرادات النفطية الجزء الاكبر والاهم من حصيلة الايرادات العامة مقارنة بالايرادات الاخرى في العراق , اذ تشكل الايرادات النفطية نسبة 90% من حصيلة الايرادات العامة وضعف مساهمة الايرادات الضريبية والايرادات الاخرى في حصيلة الايرادات العامة , الامر الذي يعكس على مدى الاختلال في الهيكل الاقتصادي. ولذا حاولت هذه الدارسة قياس الاثر الذي تمارسه تذبذبات في اسعار النفط على الايرادات النفطية للمدة(2003 - 2015). وكما هو معلوم ان النفط سلعة تخضع للتقلبات الخارجية ، اي ان سعرها يتحدد تبعا للظروف الخارجية، وهذا يعني ان اقتصاد البلد سيكون رهينة لتقلبات سوق النفط العالمية ، الامر الذي يجعله اكثر عرضة للصدمات الخارجية , وهذا ما حدث فعلا عندما تعرض اقتصاد العراق لعواقب الازمة المالية العالمية ابتداء من ايلول عام 2009 وما بعده | The large fluctuations in oil prices marked the repercussions in the economies and policies of countries in the world as a whole, including both consumer of oil, or his product, So the Iraqi government suffers from the process of preparing the state budget under the current circumstances as a result of changes in the price of oil, which is the major supplier in financing the budget.Therefore, this study attached to impact measuring the effw of oscillations in the oil prices on oil revenues For the duration(2003 - 2015). As it is known that oil is a commodity which is subjected to external fluctuations i.e. its price is determined according to external circumstances, which means that the country's economy will be hostage to the volatility of the global oil market, which makes it more vulnerable to external impacts . Iraq has undergone such problem in 2009

تحليل واقع استراتيجية التخطيط في رئاسة جامعة بابل في ضوء معايير الجودة == Analysis of the reality of planning strategy in the presidency of the University of Babylon in light of quality standards

Author name: رياض احمد هادي
Supervisor name: احمد خليل الحسيني
Specific topic: Strategic Planning
Degree: Higher Diploma
Language: Arabic
University location: Babylon
First pages:
Abstract: لكي تتمكن جامعة بابل من تحقيق معايير الجودة والاعتماد بجميع ابعادها فلا بد وان تتخذ من التخطيط الاستراتيجي منهجا اساسيا ودائما لها؛ فالتخطيط الاستراتيجي للتعليم الجامعي يهدف الى تحقيق وتاكيد كفاءة وجودة مؤسسات وبرامج التعليم الجامعي طبقا للمعايير المقبولة محليا وعالميا؛ حيث انه اداة ادارية تستخدمها الجامعة من اداء اعمالها بافضل صورة ممكنةيمكن تجسيد مشكلة البحث في التساؤلات الاتية : 1 - ادراك رئاسة جامعة بابل للتخطيط الاستراتيجي.2 - مدى تطبيق معايير الجودة في عمل رئاسة جامعة بابل.3 - اهمية العلاقة بين استراتيجية التخطيط ومعايير الجودة .تكمن اهمية البحث فيما ياتي : 1 - تزويد القارئ باطار نظري عن اهمية التخطيط الاستراتيجي.2 - بيان العلاقة بين استراتيجية التخطيط ومعايير الجودة في جامعة بابل.3 - مدى تطبيق الجامعات العراقية بشكل عام وبابل بشكل خاص معايير الجودة .و يهدف البحث الحالي الى : 1 - بيان اثر استراتيجية التخطيط في معايير الجودة في جامعة بابل.2 - توضيح ماهية استراتيجية التخطيط ومدى تاثيرها بالاداء العام لرئاسة جامعة بابل .وفرضيات البحث هي : 1 - الفرضية الرئيسية الاولى ( لا توجد علاقة ارتباط ذات دلالة معنوية بين استراتيجية التخطيط ومعايير الجودة في جامعة بابل )2 - الفرضية الرئيسية الثانية ( لا توجد علاقة تاثير ذات دلالة معنوية بين استراتيجية التخطيط ومعايير الجودة في جامعة بابل ) الكلمات المفتاحية : تخطيط ، استراتيجي ، معايير ، جودة ، جامعة بابل . | In order for the University of Babylon to achieve quality standards and accreditation in all its dimensions, strategic planning must be a basic and permanent approach to it. The strategic planning of university education aims at achieving and confirming the efficiency and quality of the institutions and programs of university education according to accepted standards locally and internationally. Doing business as best as possibleThe research problem can be embodied in the following questions : 1.Recognition of the presidency of the University of Babylon for strategic planning.2.the extent to which the quality standards in the work of the presidency of the University of Babylon.3.the importance of the relationship between planning strategy and quality standards.The importance of research is as follows : 1. Provide the reader with a theoretical framework on the importance of strategic planning.2.Statement of the relationship between planning strategy and quality standards at the University of Babylon.3.the extent of application of Iraqi universities in general and Babylon in particular quality standards.The current research aims to : 1.Statement of the impact of planning strategy in quality standards at the University of Babylon.2.Clarifying the planning strategy and its impact on the general performance of the presidency of the University of Babylon.The research hypotheses are : 1.The first main hypothesis (there is no significant correlation between the planning strategy and quality standards at the University of Babylon)2.The second main hypothesis (no significant correlation between the planning strategy and quality standards at the University of Babylon)Keywords : Planning, Strategy, Quality, University of Babylon.

اعادة هيكلة المصارف التجارية في العراق واثرها في التحول نحو اقتصاد السوق للمدة (2003 - 2014 == Re - Structuring business banks in Iraq and its impact on the transition to market economy for the period (2003 - 2014)

Author name: حسناء سعد عبيس الحميري
Supervisor name: نصر حمود مزنان العنزي
Specific topic: Banking & Finance Science
Degree: Master
Language: Arabic
University location: Babylon
First pages:
Abstract: مؤسسات مالية وسيطة تساهم في تقبل الودائع وتمنح الائتمان، كما انها تؤدي دورا كبيرا في ادامة الصلة بين وحدات الفائض ووحدات العجز، ولكونها منشات مالية فانها تهدف الى تحقيق الارباح الى جانب مسؤوليتها الاجتماعية في تحقيق الوتائر والمعدلات المستمرة في عملية التنمية والتطور الاقتصادي،ولقد اضحت ظاهرة التحول الى اقتصاد السوق مثارا للجدل الكبير على النظام الاقتصادي العالمي، فقد اتجهت اليها الدول الاشتراكية السابقة بعد انهيار منظومتها في بداية تسعينات القرن الماضي، واتبعت تلك الدول الوصفات المقدمة اليها من المنظمات الداعية للتحول (الصندوق والبنك _ الدوليان)، وبعد تطبيق تلك الوصفات تحملت تلك الدول التكاليف الاجتماعية والاقتصادية وكذلك السياسية، نتيجة لعدم التاني في الشروع بعملية التحول وعدم تهيئة ظروف التحول بالشكل المطلوب. وقد توصلت الباحثة الى مجموعة من الاستنتاجات اهمها : 1. عدم التطور في العادات المصرفية لدى الجمهور تطورا كافيا. حيث اصبح دور المصارف محصورا بمنح الائتمان، دون ان يكون لها دورا واسعا في الوساطة المالية في اسواق المال، بسبب عدم تطور هذه الاسواق.2. يعاني الاقتصاد العراقي من جملة من التحديات التي ساعدت وساهمت بشكل كبير في انحراف مسارات التنمية عن مساراتها الصحيحة, الى جانب تاثيراتها المتبادلة في جميع النواحي (الاقتصادية والاجتماعية والسياسية ), فقد اتضح تاثيرها الكبير من خلال النظر الى واقع الاقتصاد العراقي, وتقسم هذه التحديات الى تحديات خارجية, المتمثلة بتحديين رئيسين : هما تحدي العولمة والاخر يتمثل بالحجم الكبير للديون والتعويضات الخارجية التي ترهق كاهل الاقتصاد العراقي, واخرى داخلية وهي كثيرة ومتشعبة وتواجه الاقتصاد العراقي في كل جانب من جوانبه وابرزها (الفساد المالي والاداري، وسوء الوضع الامني وضعف اليتي تنفيذ مشروعات البنى التحتية، وانخفاض دور القطاع المالي والمصرفي في تمويل عملية التنمية في الاقتصاد، الى جانب انتشار ظاهرتي الفقر والبطالة, والتحديات الكبيرة التي تواجه قطاعاته الانتاجية الرئيسة التي من المفترض ان تقود عملية تطوير وتنويع الاقتصاد العراقي). | Banking activity occupies extraordinary importance in economic life, especially commercial banks, as the financial facilities contribute to the promotion of various investment activities, it also plays a significant role in perpetuating the link between the units of surplus and deficit units, Being the financial facilities they aim to make a profit as well as social responsibility to achieve the rates and rates of continuous development and economic development process, has become a phenomenon of transition to a market economy is a matter of considerable debate on the global economic stage, it has tended to the former socialist countries after the collapse of its system in the early nineties century the past, These countries followed the recipes submitted to the organizations calling for the transition (Fund and the World Bank International), and after application of those recipes that countries bore the social and economic costs and even politically, as a result of taking urgent trails in transition and not to create the conditions for change as required. Research three chapters dealt with the first chapter of which pillars theory of commercial banks and the shift toward a market economy eating a second chapter the evolution of the role of commercial banks in the Iraqi economy for the period (2003 - 2014) has introduced the third quarter philosophy of the banking business in Iraq and its impact on the transition to a market economy for the period ( 2014 - 2003).The researcher came to a set of conclusions, including : 1. The lack of development in the banking habits among the public sophisticated enough. Where the role of the banks became confined to the granting of credit, without to have a large role in financial intermediation in the financial markets, because of the evolution of these markets.2. suffering of the Iraqi economy from a series of challenges that have helped and contributed significantly to the deflection Development on the right tracks trails, as well as mutual impacts in all aspects (economic, social and political), and it turned out great effect by looking at the reality of the Iraqi economy, and divided these challenges to external challenges, and of challenges presidents : namely the challenge of globalization and the other is the large size of foreign debt and reparations that tax burden on the Iraqi economy, which are many and complex internal challenges : facing the Iraqi economy in every aspect of it, most notably the financial and administrative corruption, and poor security situation and the weakness of the mechanisms of implementation infrastructure projects, reduced the role of the financial and banking sector in financing the development process in the economy, as well as the spread of poverty and unemployment, the big challenges facing the major productive sectors that are supposed to lead the development and diversification of the Iraqi economy.

دور تكنولوجيا المعلومات وتطوير راس المال البشري في تحقيق الابداع المنظمي : دراسة استطلاعية لاراء عينه من العاملين في الشركة العامة لصناعة السيارات == The role of information technology and the development of human capital to achieve Organizational innovation Exploratory Study in a sample of Workers in the Company for Automotive Industry

Author name: هدى فالح جاسم
Supervisor name: نايف علي عاصي | عبد الزهرة جبار
Specific topic: Industrial Management
Degree: Master
Language: Arabic
University location: Babylon
First pages:
Abstract: سعت الدراسة الى معرفة تاثير كل من تكنولوجيا المعلومات وتطوير راس المال البشري في الابداع المنظمي في الشركة العامة لصناعة السيارات ,ولاجل تحقيق ذلك اعتمدت ابعاد لتكنولوجيا المعلومات هي(الاجهزة والمعدات, والبرامجيات , والانترنت, والانترانت , وقواعد البيانات) واما تطوير راس المال البشري فقد اعتمد كل من (التدريب, والعمل الفرقي والجماعي , والادارة بالاستثناء) وابعاد للابداع المنظمي هي (تشجيع الابداع ، والقدرة على التغيير الابداعي ,وامتلاك الموارد البشرية , والمشاركة في اتخاذ القرارات) , ولغرض تحقيق اهداف الدراسة تم وضع مخطط فرضي يحدد طبيعة العلاقة بين متغيرات الدراسة ومن اجل الكشف عن طبيعة هذه العلاقة فقد تم صياغة عدة فرضيات تم اختبارها بواسطة عدة وسائل احصائية بتطبيق البرنامج الاحصائي (spss,vr.18).وقد اخذت الدراسة الحالية بالمنهج الوصفي التحليلي , وقد كانت الاستبانة الاداة الرئيسة لجمع البيانات فضلا عن المقابلات الشخصية لبعض المسؤولين, وتم اختيار عينة عشوائية بسيطة بلغ حجمها (94) فرد من العاملين في الشركة من مختلف المستويات الادارية والفنية واعتمدت الدراسة مقاييس جاهزة وقد تم تطوير مقياس تطوير راس المال البشري وخضعت جميعها الى اختباري الصدق والثبات .وتوصلت الدراسة الى مجموعة من الاستنتاجات اهمها وجود تاثير مشترك ذي دلاله معنوية لتكنولوجيا المعلومات وتطوير راس المال البشري في الابداع المنظمي وهذا ما يعزز توجه الدراسة في اختيار المتغيرين المستقلين (تكنولوجيا المعلومات وتطوير راس المال البشري ) للتاثير في المتغير المعتمد (الابداع المنظمي) , اذا كانت قيمة معامل الانحدار المتعدد بين المتغيرات اكبر من قيمة معامل الانحدار البسيط لكل متغير مستقل على حده للتاثير في المتغير المعتمد . | The study sought to determine the effect of each of the information technology and the development of human capital and creativity Organizational in public company for the automotive industry, but in order to achieve that adopted the dimensions of information technology is the (hardware, equipment, and software, and the internet, intranet, databases) and the human capital development has each of the (training adopted, work Alvrgi and collective, and the administration exception) and the dimensions of creativity Organizational is (to encourage creativity, the ability to creative change, and possession of human resources, and the ability to make decisions), and for the purpose of achieving the objectives of the study were developed scheme supposedly determines the nature of the relationship between the variables of the study In order to detect the nature of this relationship it has been several hypotheses formulation has been tested by several means of applying statistical statistical program (spss, vr.18).The current study took the approach descriptive and analytical, it has been questionnaire tool key to collect data as well as personal interviews to some officials, was chosen as a simple random sample size was (94) individual employees in the company of various administrative and technical levels The study gauges Templates have been developed scale human capital development and all of them have undergone the test of validity and reliability.The study came to a set of conclusions among which the joint effect of meaningful significance of information technology and the development of human capital and creativity Organizational and this is what enhances directed study in the selection of independent variables (information technology and development of human capital) to influence in the approved variable (creativity organizational), if the Quanta multiple regression coefficient between the biggest variables of the value of simple regression coefficient of each independent variable separately to influence in the approved variable

قياس وتحليل محددات الطاقة الضريبية في العراق للمدة (1990 - 2015) == Measure and analyze the determinants of Taxable Capacity in Iraq for the period (1990 - 2015

Author name: جنان جاسم عباس الجبوري
Supervisor name: عياد محمد علي باش
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Babylon
First pages:
Abstract: تعد الضرائب احدى ادوات السياسة المالية المهمة التي تستخدمها السياسة الاقتصادية الكلية لاحداث التغيرات الاقتصادية والاجتماعية المنشودة ، ومن هذا المنطلق لابد لنا من التعرف على العوامل التي تؤثر في الطاقة الضريبية في العراق للمدة من (1990 - 2015) ، اذ تتجلى اهمية البحث بضرورة تنويع مصادر الدخل القومي في الاقتصاد العراقي ذو الطبيعة الريعية بوساطة تفعيل الدور التمويلي للضرائب من خلال العمل على رفع الطاقة الضريبية الى حدها الاقصى ، حيث تكمن مشكلة البحث في محدودية دور الضرائب في تمويل الانفاق العام والعمل على تفعيل هذا الدور. واما هدف البحث فهو التعرف على اهم العوامل المؤثرة في الطاقة الضريبة في العراق خلال الفترة المذكورة ، وعليه استخدمت الباحثة البرامج الاحصائية الجاهزة (E views 7,Spss ) لغرض تقدير الانموذج القياسي . فكانت اهم الاستنتاجات التي تم التوصل اليها ان اكثر العوامل تاثير في الطاقة الضريبية هي( نسبة مساهمة قطاع التعدين في GDP، معدل النمو الاقتصادي، نسبة التجارة الخارجية فيGDP، ودرجة المركزية في الادارة الحكومية). | The taxes considered one of the important tools of the financial policy and the macroeconomic policy use it to make the changes in economic and social objectives and, from this perspective we must to identify the factors affecting the tax energy in Iraq for the duration from (1990 - - 2015 ), and the Manifested of the research importance is how to diversify sources of national income in the Iraqi economy which has the rentier natural resources Through activating the funding role of taxes . by raising the tax energy to maximum,the research problem being in The limited role of taxes to finance public expendiures. And the work to activate this role, The objective of this research is to identify the most important factors affecting the tax energy in Iraq for the period mentioned. The researcher used the available statistical software to estimate the standard model. The most important conclusions reached is the moral(motivation) and the more effective factors in the tax energy are ( The proportion contribution of the mining sector in GDP, and Economic growth rate, Foreign trade ratio in GDP, and Central's degree in the government administration).

اثر تحرير تجارة الخدمات على اداء المصارف التجارية في العراق للمدة (2003 - 2014)

Author name: اياد محمد محسن
Supervisor name: خالد حسين علي المرزوك
Specific topic: Banking & Finance Science
Degree: Master
Language: Arabic
University location: Babylon
First pages:
Abstract: مختلف المجالات المهنية والعلمية، ونتيجة لكبر حجم الوحدات الاقتصادية ازدادت فرص حدوث الاخطاء والتلاعبات التي تحدث في الحسابات واصبح من الصعب اكتشافها بسهولة مع ازدياد وتعقد حسابات هذه الوحدات وتنوع انشطتها وصعوبة القيام بتدقيق شامل لكافة انشطة وحسابات هذه الوحدات مما ادى الى اعتماد المدققون على التدقيق الاختباري القائم على اختيار عينة عشوائية من المجتمع الخاضع للتدقيق وفحصها بشكل شامل باستخدام اساليب الجرد والمطابقة وغيرها من الاجراءات الروتينية، واصبح ضعف الانظمة المحاسبية والرقابية الموجودة في مثل هذه الوحدات يمثل السبب الرئيسي وراء حدوث مثل هذه الاخطاء، لذا ازدادت مسؤولية المدقق تجاه مهنته وكان عليه البحث عن اجراءات تمكنه من القيام بعملية التدقيق باقل حجم ممكن من الاخطاء وتساعده في التوصل الى نتائج دقيقة حول عدالة ومصداقية البيانات المالية للوحدة الاقتصادية والحكم على ادائها، وكذلك تساعده في تقدير مخاطر التدقيق وتخفيض مخاطر عدم اكتشاف الاخطاء، لذا تعد الاجراءات التحليلية والتي تقوم على تحليل العلاقات المختلفة بين البيانات عن طريق مجموعة من الاجراءات من افضل اساليب تدقيق الحسابات لما لهذه الاجراءات من طرق علمية حديثة تمكن المدقق اذا استخدمها بشكل جيد من تخفيض الاخطاء وتخفيض مخاطر التدقيق الى ادنى مستوى مقبول وتحسين كفاءة العملية التدقيقية بشكل خاص والنهوض بمستوى مهنة التدقيق بشكل عام ولقد انطلقت الدراسة من مشكلة مفادها مسؤولية المدقق في عمله عن اكتشاف معظم الاخطاء الموجودة في بيانات الوحدات الاقتصادية، واستهدفت الدراسة معرفة مدى اعتماد المدققون على الاجراءات التحليلية في تقليل مخاطر التلاعبات والاخطاء على مهنة التدقيق.قسمت الدراسة الى ثلاثة فصول تضمن الفصل الاول منهجية البحث وبعض الدراسات السابقة وقد تناول الفصل الثاني المبحث الاول مفهوم التدقيق في حين تناول المبحث الثاني مخاطر التدقيق باستخدام الاجراءات التحليلية تزايد الاهتمام بموضوع تجارة الخدمات في معظم اقتصادات العالم وخاصة المتقدمة، وذلك نظرا للدور الكبير الذي تلعبه تجارة الخدمات في الحياة قديما وحديثا. وقد زاد الاهتمام بهذا الموضوع في السنوات الاخيرة بشكل كبير نتيجة لتعاظم عمليات التحرير والانفتاح الذي شهدته كافة دول العالم وازالة القيود والحواجز امام حركة التجارة الدولية.ومثلما جرى الاهتمام بتجارة السلع فقد جرى الاهتمام بتجارة الخدمات كونها تستحوذ على الجزء الاكبر من التجارة الدولية وان لهذه التجارة تاثيرا ايجابيا على الدول المتقدمة وبالخصوص الدول الصناعية الكبرى اما بالنسبة للعراق فلن يستفيد كثيرا من تجارة الخدمات كونه دولة مصدرة للنفط بالدرجة الاساس وبذلك فهي تحتاج الى الكثير من الخدمات الامر الذي ادى الى زيادة استيراداتها وقلة صادراتها وبالتالي ادى الى ظهور عجز مستمر في ميزان الخدمات. هذا يعني ان تحرير تجارة الخدمات سوف يودي الى تحريك عجلة المصارف التجارية في العراق.وبذلك استندت الدراسة الى فرضية مفادها ان لتحرير تجارة الخدمات تاثيرا قويا وايجابيا على اداء المصارف التجارية في العراق.وجاءت الدراسة بفصول رئيسة ثلاثة تناول الاول منها الاطار النظري لتجارة الخدمات والاتفاقية العامة للتجارة والتعريفات (GATT) والمصارف التجارية وتضمن ثلاثة مباحث، اما الثاني فقد تطرق الى دراسة النظام المصرفي والمصارف التجارية وتجارة الخدمات في العراق واشتمل هو الاخر على ثلاثة مباحث, فيما تناول الفصل الثالث التقدير الاحصائي والتفسير الاقتصادي لاثر تحرير تجارة الخدمات على اداء المصارف التجارية في العراق للمدة (2003 - 2014) وقد احتوى على مبحثين. كما ان الدراسة قد خرجت بمجموعة من الاستنتاجات والتوصيات. ففي جانب الاستنتاجات خلصت الدراسة الى ان تحرير تجارة الخدمات سوف يعمل على جعل قطاع المصارف اكثر كفاءة وتنافسية, كذلك سيؤدي تحرير تجارة الخدمات الى جذب الاستثمارات الاجنبية المباشرة وهذا بدوره سيكون له اثر ايجابي على اداء المصارف التجارية. وقد قابل هذه الاستنتاجات مجموعة من التوصيات كان اهمها ضرورة تحسين الكفاءة الاقتصادية لقطاع الخدمات، وهنا ينبغي الاحتكام الى المفهوم الواسع للكفاءة الاقتصادية بحيث يشمل المعايير الاستثمارية والانتاجية والتنظيمية والادارية واخضاعها لمعايير الاداء، والعمل على دعم جهود التدريب والتطوير داخل القطاعات الاقتصادية وتوجيهها سواء العامة ام الخاصة للاهتمام بالكوادر البشرية والعمل على تنمية قدرات العاملين فيها.

تاثير ادارة اللوجستك في تعزيز متطلبات ادارة الجودة الشاملة : دراسة استطلاعية تحليلية لاراء عينة من العاملين في معمل الالبسة الرجالية / النجف الاشرف == The Impact of Logistics Management in total quality management requirements An analytical survey of the views of a sample of workers in the men's clothing factory in Najaf

Author name: رسل زمان خليف
Supervisor name: مجبل رفيق مرجان
Specific topic: Industrial Management
Degree: Master
Language: Arabic
University location: Babylon
First pages:
Abstract: This study sought to determine the effect of logistics management in total quality management requirements. In order to achieve this logistics management adopted dimensions (Logistic processing, Logistics Production, Logistic distribution, and reverse logistics). As it has been the expression of the overall dimensions of quality management requirements (focus on the customer. Continuous improvement, mass participation, the relationship with the processors, and effective communication).The study was conducted at the General Company for Textile Industries and leather / men's clothing factory in Najaf, was obtained the necessary information through a questionnaire prepared for this purpose, where they were the questionnaire distributed to 100 workers. This is in addition to these personal interviews. The researcher used the simple correlation coefficient to measure the correlation between the variables and the (Z) test for this relationship, the (T) test to determine the significance of the regression equation and the use of the correlation coefficient (F) and the use of (R2) to explain the effect of independent variables in the dependent variable.The study has sought to achieve a set of objectives of which the Most notable were : 1 - Recognize the reality of Total Quality Management and logistics in the (General Company for Textile Industries and skin) study population.2 - Identification of the relationship and influence between logistics management and the quality of the company's products.3 - Identify the total quality management requirements and management logistics in the company's system.4 - Assess the company's understanding and awareness of the requirements of the application of total quality management and administration logistics and the level of implementation.The study began to identify the main hypotheses that deal with the relationship and influence between the variables of the study and as follows : 1 - There is no correlation between the Department of logistics and requirements of Total Quality Management.2 - There were no significant moral influence of the relationship between the management of logistics and requirements of Total Quality Management.We have been subjecting all hypotheses to test for the purpose of achieving the goals of the study and test the premise of Gat researcher to use more than one approach or style, including the use of what facilitates their scientific sources that have been reached on the subject of logistics Code in Arabic and foreign books and magazines, research and studies, as well as the questionnaire was a form designed for use in the collection of scientific material for the applied side of the message.The study came to a set of conclusions including the following : The logistics of the processing is estimated at a weighted average of 8.5, which is higher than the average mean of (6). The company's aim is to establish long - term relationships with the suppliers and to choose the sources of raw material processing based on the trade - off between quality and cost. Contemporary organizations have to grow, stay and continue to market because of their balance between them and between processors and customers together.The recommendations intending to put it on the State Company for Textile Industries and leather / men's clothing factory in Najaf in as follows : 1 - The company should find a department for the research of the processing market. Market research has long been associated with the sales function. We see that profit and liquidity are greatly affected by the processing decisions.2 - The company must study the objectives of logistics production for the past, present and future because of the flow of production without storage based on the systems that depend on the philosophy of payment (PUSH), and Pull (PULL) in the production process.3 - The company must work within the principle of (who is responsible for the reprocessing), the company should bear the primary responsibility in which or because of which consist of waste production, which regulates the process of reuse of waste through the use of the possibility of development and scientific research, and technical waste reuse.

العلاقة بين عرض النقد والتضخم في الاقتصاد العراقي : دراسة قياسية للمدة 1990 - 2014 == The relationship between Money Supply and Inflation in the Iraqi Economy Econometric Study During 1990 - 2014

Author name: بشار سعدي عبد اسود
Supervisor name: جواد كاظم البكري
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Babylon
First pages:
Abstract: كان اتجاه البحث نحو استيعاب اغلب المتغيرات التي تحيط بالعلاقة ما بين متغير عرض النقد وظاهرة التضخم، الى جانب معرفة الحركات التبادلية بين طرفي البحث(عرض النقد, التضخم), ومعرفة من من هذين المتغيرين يؤثر في الاخر ومدى قوة هذا التاثير وطبيعته. اضافة الى اكتشاف الاتجاه الداخلي في التضخم الذي يرفع الاسعار بشكل مستمر من خلال التعرف على الراجع او التغذية العكسية(Feedback) من التضخم الى عرض النقد.كما وتعد ظاهرة التضخم احدى اقدم المشاكل الاقتصادية التي واجهت البشرية على مدى العصور, ولهذه الظاهرة اثارها السلبية على مختلف جوانب الحياة السياسية والاقتصادية والاجتماعية اذا كانت بمستويات عالية وشديدة، لذلك فقد كانت دائما محور الاهتمام والدراسة من قبل علماء الاقتصاد، مما ادى الى ظهور نظريات وافكار واراء مختلفة عن اسباب حدوثها وسبل معالجتها اذ تباينت المدارس الاقتصادية في افكارها وتوجهاتها للسيطرة على التضخم.الى جانب يعد الاقتصاد العراقي اقتصاد ريعي احادي الجانب يعتمد على تصديره للنفط كذلك مر العراق بحروب مدمرة كانت لها نتائج كارثية خلال فترة البحث(1990 - 2014) بدئا من حرب الكويت سنة(1990) ومن ثم العقوبات الدولية التي منعته من تصدير نفطة الذي يعتمد عليه في تمويل الانفاق العام واستيراد ابسط مقومات الحياة مما لجا العراق الى سياسة التمويل بالعجز وبعدها الحرب الامريكية علية سنة(2003) فتدمير البنية التحتية بشكل شبة كامل وصولا الى عدم اقرار الموازنة الاتحادية واجتياح المنظمة الارهابية المسمات بـ(بداعش) ارض الوطن سنة(2014) الى جانب حالة العوق الهيكلي التي يعاني منها الاقتصاد العراقي. وقد توصل البحث الى نتائج اهمها عدم وجود تاثير متبادل بين عرض النقد(M1) والرقم القياسي العام لاسعار المستهلك(CPI) الذي يمثل التضخم في العراق للفترة(1990 - 2014) وقد يرجع التضخم الى التشوهات الهيكلية التي يعاني منها الاقتصاد وكذلك لارتباط(M1) بالانفاق الحكومي, وايضا توصل البحث الى وجود تاثير متبادل وعلاقة لولبية دائرية وتغذية عكسية بين عرض لنقد(M1) والطلب على النقود(MD) مما يدفع كلاهما الاخر نحو الارتفاع.اضافة ان الزيادات الحاصة عرض النقد ان دلت على شيء فهيه تدل على عدم قدرة البنك المركزي على السيطرة على عرض النقد وذلك لارتباطه بمسارات الانفاق العام التي تحدده الحكومة المركزية, مما ذهب البنك المركزي الى استهداف التضخم بوساطة سعر الصرف بعد عام 2003 مما ادى الى الاضرار في القدرة التنافسية الدولية للعراق. | The search trend towards included most of the variables that surround the relationship between money supply and the phenomenon of inflation, along with discover the mutual movements between two parties of research (money supply, inflation), and find out what variable affects the other and how powerful this effect and nature. In addition to the discovery of internal trend in inflation, which raises prices on an ongoing basis through the identification of recurrent or (Feedback) from inflation to the money supply. Inflation phenomenon also is one of the oldest economic problems faced by mankind throughout the ages, but this phenomenon is negative on the various aspects of political, economic and social life of their effects if the high and severe levels, so it has always been the focus of attention and study by economists, leading to the emergence of theories and ideas and different views about the causes of occurrence and ways to address them as economic schools in its ideas and beliefs varied to control inflation. As well as the Iraqi economy is a one - sided prosaic economy depends on the export of oil as well as over the Iraq devastating wars have had disastrous results during the research period (1990 - 2014) starting from Kuwait War (1990) and then international sanctions that prevented it from exporting oil, which depends on it to finance public spending and import the most basic necessities of life which Iraq resorted to the financing policy of helplessness and after the US - led war in (2003), the destruction of infrastructure is almost entirely down to the lack of adoption of the federal budget and the invasion of the terrorist organization (ISIS) homeland in (2014) besides the case of structural handicap suffered by the Iraqi economy. The hypothesis of search is, that in spite of a major expansion of the money supply by inject the local currency in the Iraqi market after (2003) as increased budgets dramatically, increased government spending and increased salaries and wages, the inflation rate began to decline significantly since ( 2003) and to the present time. The research has come to the results such as lack of mutual effect between the money supply (M1) and general index of consumer prices (CPI), which represents inflation in Iraq for the period (1990 - 2014) the inflation Perhaps due to structural distortions that Iraq economy suffered by the economy as well as to link (M1) with government spending, as well as research found that there are reciprocal effect relationship spiral and circular feed counterproductive between the (M1) and demand for money (MD), forcing both of them upward. Adding that alopecia increases the money supply that has shown nothing Vhia demonstrates the lack of the central bank's ability to control money supply and it is linked to tracks public spending that determined by the central government, which the central bank went to the inflation targeting mediated by the exchange rate after 2003, resulting in damage to the international competitive ability of Iraq
1 ... 474 475 476 477 478 ... 552