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امكانية الافادة من تجربة العناقيد الصناعية في تطوير المشروعات الصغيرة والمتوسطة في العراق == The Possibility of Benefit from the Industrial Clusters Experiments in Developing the Small and Medium Enterprises in Iraq

اسم المؤلف: ايهاب علي داود الموسوي
اسم المشرف: كاظم احمد البطاط | رحيم كاظم الشرع
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: كربلاء
الصفحات الاولى:

استخدام منهج ستة سيجما لتقليل تكلفة الجودة بحث تطبيقي في معمل اسمنت الكوفة == The use of six sigma approach to reducing the cost of quality Applied research in Kufa Cement Plant

اسم المؤلف: زينة حمزة غالي
اسم المشرف: محمد وفي الشمري
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة كربلاء
اللغة: العربية
مكان الجامعة: كربلاء
الصفحات الاولى:

دور تكنولوجيا النانو في بناء القدرات التنافسية مع اشارة خاصة للعراق == The role of Nanotechnology in Building the competitiveness with a particular refer to Iraq

اسم المؤلف: علي مهدي عباس البيرماني
اسم المشرف: محسن عبد الله الراجحي | عدنان كريم نجم الدين
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: كربلاء
الصفحات الاولى:

اثر السياسة المالية في معالجة ظاهرة البطالة في الاقتصاد العراقي للمدة (1990 - 2015) == Effect Fiscal Policy InDealing The Unemployment Phenomenon In The Iraqi Economy For The Period (1990 - 2015

اسم المؤلف: ختام حاتم حمود الجبوري
اسم المشرف: عبد الخالق دبي عبد المهدي الجبوري
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: العلوم المالية والمصرفية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بابل
الصفحات الاولى:

تحليل وقياس الفجوتين التضخمية والانكماشية في الاقتصاد العراقي للمدة (1990 - 2016)

اسم المؤلف: زهراء علي حسن محمود
اسم المشرف: عبد الكريم كامل ابو هات | كريم عبيس العزاوي
الموضوع العام: الادارة والاقتصاد
السنة: 2019
الموضوع الدقيق: العلوم المالية والمصرفية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بابل
الصفحات الاولى:

دراسة الجدوى الاقتصادية للاستثمار في مجمع المسار السكني في محافظة بابل == Economic feasibility study for investment in Al - Masar Residential complex in Babel Governorate

اسم المؤلف: اسراء عبد الحسين حمزه
اسم المشرف: محمد محمود الطائي
الموضوع العام: الادارة والاقتصاد
السنة: 2018
الموضوع الدقيق: ادارة عامة
الدرجة: دبلوم عالي
اللغة: العربية
مكان الجامعة: بابل
الصفحات الاولى:

اثر سعر الصرف ومعدل الفائدة في بعض المتغيرات الاقتصادية في العراق للمدة 1990 - 2015

اسم المؤلف: غفران عماد كاظم نايل
اسم المشرف: عبد الخالق دبي الجبوري | مهدي خليل شديد
الموضوع العام: الادارة والاقتصاد
السنة: 2019
الموضوع الدقيق: العلوم المالية والمصرفية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بابل
الصفحات الاولى:

اثر بعض مكونات الطلب الكلي في الائتمان المصرفي في العراق للمدة 2004 - 2016 == Effect of some components of aggregate demand in Iraq's banking credit for the period (2004 - 2016)

اسم المؤلف: فاطمة صالح مطر عمران
اسم المشرف: جواد كاظم البكري | محمد محمود الطائي
الموضوع العام: الادارة والاقتصاد
السنة: 2019
الموضوع الدقيق: العلوم المالية والمصرفية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بابل
الصفحات الاولى:

تقدير معولية نظام Cascade الاجهاد - المتانة لتوزيع احتمالي == Estimation of the reliability of the Cascade Stress - Strength System For probability distribution

اسم المؤلف: سناء علي محمد العبودي
اسم المشرف: مهدي وهاب نعمة نصر الله
الموضوع العام: الادارة والاقتصاد
السنة: 2019
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: كربلاء
الصفحات الاولى:

اقتصاديات ناقلات النفط الخام مع دراسة للمنشاة العامة لناقلات النفط العراقية

اسم المؤلف: اسامة جابر عبد الرحيم ابو شعير
اسم المشرف: عبد الستار محمد العلي
الموضوع العام: الادارة والاقتصاد
السنة: 1986
الموضوع الدقيق: الاقتصاد - الطاقة
الدرجة: ماجستير
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:

تاثير القياس والافصاح للموارد غير المنظورة على العوائد المحاسبية للوحدات الاقتصادية العراقية

اسم المؤلف: طارق حاتم راهي الربيعي
اسم المشرف: ابراهيم عبد موسى السعبري
الموضوع العام: الادارة والاقتصاد
السنة: 2013
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: النجف
الصفحات الاولى:

تعديل قيم الموجودات على وفق المعايير الدولية وانعكاسـه على مؤشرات الاداء لعينة من المصارف التجارية العراقية == Adjustment of Assets Values in Accordance with the International Standards and its Reflection on the Performance Indictors for a Sample of Iraq Trade Banks

اسم المؤلف: زينب صبحي عباس الخزرجي
اسم المشرف: عماد صبيح فرج الصفار
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: في ضوء تبني معظم دول العالم انشطة وممارسات اقتصادية اساسها العولمة، ظهرت الحاجة الى الاعتماد بدرجة كبيرة على معايير المحاسبة الدولية. وفي ظل هذه العوامل والمتغيرات يهدف هذا البحث الى اظهار صوره كمية (رقمية) لمقدار ما يمكن ان يطرا من تغيرات في قيم بعض من الموجودات التي امكن تحديد قيمة لها على وفق معايير المحاسبة الدولية ، مع بيان انعكاس تلك التغيرات على مؤشرات الاداء التي تشتق قيمها من القيم المنسوبة الى تلك الموجودات، كذلك بحث مديات رفع مستوى مهنة المحاسبة داخل البلد وبما يناظر او يكافئ المستوى الدولي، وجاءت اهمية البحث من كونه يتناول معرفه التطورات الحاصلة في معايير المحاسبة وكيف يتم توجيهها نحو خدمة الوحده الاقتصادية والجهات الخارجية من اجل قياس افضل لكافه الاحداث والمعاملات الناجمة عن العمليات الاقتصادية فضلا عن التغيرات التي تحصل في قيمة الموجودات اذا ما تم تعديلها وقياسها على وفق تلك المعايير وانعكاس ذلك على مؤشرات الاداء المعتمدة عليها، وقد اتبع البحث المنهج الوصفي (التحليلي) في عملية المقارنة بين المؤشرات المالية المعدة من قبل المصارف عينة البحث على وفق نظام المحاسبة التقليدي والمؤشرات المالية المعدة على وفق النظام المحاسبي الدولي لابراز اهم الفروقات الحاصلة على تلك المؤشرات، وتوصل البحث لعدة استنتاجات منها ان التحول الى تطبيق معايير المحاسبة الدولية بات امرا واقعا سيما بعد اصدار البنك المركزي العراقي تعليمات بالعدد 12/9 بتاريخ 4/1/2016 والتي تقتضي بهذا التحول، كذلك تبين من خلال تحليل مؤشرات اداء المصارف عينة البحث بعد تعديل قيم استثماراتها بالاوراق المالية وموجوداتها الثابتة من العقارات على وفق القيمة العادلة في ضوء المعايير الدولية، ان هذا التعديل بشكل عام ذو تاثير نسبي صغير. تعتقد الباحثة ان ذلك يعد مؤشرا على ضعف كفاءة استغلال هذه الموجودات بما يناظر قيمتها العادلة. اوصت الباحثة ومع ترسيخ القياس على وفق المعايير الدولية بدراسة تاثير هذه التغيرات بالقياس في مؤشرات الاداء ضمن نطاق اوسع من عناصر القوائم المالية من قبيل الموجودات غير الملموسة واختبارات التاكل، كذلك ضرورة اتخاذ ادارات المصارف عينة البحث قرارات تحسن من استغلال الموجودات بما يعزز من تحقيق صافي ربح تشغيلي يغطي كلفة الاستثمار من هذه الموجودات ويحقق قيمة اقتصادية مضافة موجبة توفر فائضا مرضيا لاصحاب الحقوق. | The urgent need appeared to be depended largely on standards of international accountancy owing to adopting most of states globalization - based activities and economic practices. Under these conditions , the current research aims at bringing out numeric picture of what happened of changes on values of some assets that could be specified according to the international accountancy standards, with showing the reflection of these changes on indications of performance its values derived from the values affiliated to these changes . The current study aims at raising level of accountancy inside the country ,the importance of research lies in knowing the developments happened in scales of accountancy and how to direct them toward serving the economy Unit and other directions for measuring all events and transactions ensued from the economic processes , as well as changes occurred in values of assets if only being measured and amended according to the standards. The current research has followed up descriptive , analysis method in process of comparison among the financial indications prepared by the banks based on the traditional accountancy system and financial indications prepared according to the international accountancy system for bringing out the differences of these indications. The research has included most important conclusions, including , the conveyance into applying international accountancy standards , especially after having the central bank of Iraq issue instructions No. 12/9 on 14/1/2016 , regarding the transferring into the international standards . It also indicates, via analyzing indications of performance of banks, sample of the research after amending its investment values with the securities and its consistent assets in respect to real estates. This amendment is of relative effect. The researcher thinks that this amendment has been considered as an indicator of the weak efficiency of exploiting these assets. The researcher has recommended to boost the measurement according to the international standards by studying the effect of these changes on indications of performance within huge domain of financial elements; besides, it is necessary to take banks managements as a sample for the research, select decisions that improve the exploitation of assets. This actually leads to bolster to achieve operation profit that covers the cost of investment from these assets and to fulfill added positive economic value that provides willing surplus

واقع الصادرات العراقية غير النفطية ومشاكلها

اسم المؤلف: باسم عبد الرسول كاظم
اسم المشرف: عبد الامير رحمة العبود
الموضوع العام: الادارة والاقتصاد
السنة: 1986
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:

واقع واتجاهات الاستهلاك على بعض السلع الغذائية في محافظة البصرة

اسم المؤلف: عبد الرزاق يوسف نصر الله
اسم المشرف: مانع حبش الطعمة
الموضوع العام: الادارة والاقتصاد
السنة: 1986
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:

الاثار الاقتصادية المترتبة على هجرة ذوي الكفاءات العربية

اسم المؤلف: مصطفى مهدي حسين
اسم المشرف: اسعد جواد العطار
الموضوع العام: الادارة والاقتصاد
السنة: 1985
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:

استعمال اسلوب ARDL في تقدير اثر سياسات الاقتصاد الكلي على بعض المتغيرات الاقتصادية في العراق == Using the ARDL method to estimate the impact of macroeconomic policies on some economic variables in Iraq

اسم المؤلف: خضير عباس حسين الوائلي
اسم المشرف: مهدي سهر غيلان الجبوري | كاظم سعد الاعرجي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: كربلاء
الصفحات الاولى:
المستخلص: مر الاقتصاد العراقي بظروف استثنائية في العقود الماضية من حروب دامت لمدة طويلة كانت نتائجها وخيمة على واقع الاقتصاد العراقي من استنزاف للموارد الاقتصادية وكذلك على واقع السياسات الاقتصادية, تلاها حصار اقتصادي شديد استمر لاكثر من عقد من الزمن الذي اثر في تراجع جميع المؤشرات الاقتصادية, وفي ظل هذه الظروف لجات الدولة الى اتباع سياسة الاصدار النقدي الجديد لتمويل الانفاق العام لسد حاجات المواطنين, وهذه السياسات ادت حدوث تضخم جامح وتدهور قيمة العملة المحلية . اما بعد عام 2003 وفي ظل الانفتاح الاقتصادي وتزايد عائدات النفط لم نلحظ حدوث اي تغيير في واقع الاقتصاد العراقي وانما تعميق الطابع الريعي ولم يكن هناك توجهات للسلطات العامة لرسم سياسات اقتصادية تهدف لاعادة بناء الهيكل الاقتصادي وازالة الاختلالات الهيكلية التي يعاني منها وكذلك ابعاد الاقتصاد عن تاثير الصدمات الداخلية والخارجية . تنطلق هذه الدراسة من فرضية مفادها "ان هناك علاقة توازنية طويلة الاجل بين متغيرات الاقتصاد الكلي ومتغيرات السياسات الاقتصادية". ومن اجل اختبار هذه الفرضية فان الدراسة قسمت الى ثلاثة فصول, تناول الاول الاطار النظري لسياسات الاقتصاد الكلي والثاني تناول تحليل المتغيرات الاقتصادية في العراق اما الثالث تناول قياس تحليل دوال الاقتصاد الكلي والسياسات الاقتصادية وتم الحصول على نتائج النماذج القياسية باستعمال انموذج الانحدار الذاتي للابطاء الموزع (ARDL), والذي يعد من الاساليب القياسية المتقدمة, والذي يعتمد على اختبار استقرارية السلاسل الزمنية ويعطي هذا الانموذج نتائج عن طبيعة العلاقة في الاجلين القصير (انموذج تصحيح الخطا) وكذلك نتائج للاجل الطويل. وقد توصلت الدراسة الى مجموعة من الاستنتاجات من اهمها وجود علاقة توازنية طويلة الاجل فضلا عن العلاقة قصيرة الاجل بين متغيرات الاقتصاد الكلي ومتغيرات السياسات الاقتصادية وكذلك كانت سرعة التكييف في اغلب النماذج سريعة نسبيا ومن ثم فان الاختلالات التي يمكن ان تحدث سوف يتم تصحيح النسبة الاكبر منها في السنة نفسها واعادتها تجاه القيمة التوازنية طويلة الاجل. | The Iraqi economy has experienced exceptional circumstances in the past decades of war that lasted for a long time and its results on the reality of the Iraqi economy from the depletion of economic resources as well as the reality of economic policies, followed by a severe economic siege lasted for more than a decade that affected the decline in the values of economic indicators, Under these circumstances, the state resorted to adopting the new monetary policy to finance public expenditure to meet the needs of citizens, and these policies were offset by the gross inflation and deterioration of the value of the local currency. After 2003, with the opening of the economy and the increase in oil revenues, we did not notice any changes in the reality of the Iraqi economy, but rather the deepening of the rentier nature. There were no directions of the public authorities to formulate economic policies aimed at rebuilding the economic structure and removing structural imbalances, Internal and external shocks.This study is based on the hypothesis that there is a long - term balance between macroeconomic variables and economic policy variables.In order to achieve this hypothesis, the study was divided into three chapters, The first dealt with the conceptual framework of macroeconomic policies and the second dealt with the analysis of economic variables in Iraq. The third dealt with the modeling of macroeconomic functions and economic policies. The results of the standard models were presented using the ARDL model, Which is one of the advanced standard methods, which depends on the test of stability of time series This model gives results on the nature of the relationship in the short term (error correction model) as well as long - term results. he study reached a number of conclusions, the most important of which is the existence of a long - term equilibrium relationship as well as the short - term relationship between macroeconomic variables and economic policy variables, and the speed of adjustment in most models was relatively rapid. Therefore, the imbalances that can occur will be corrected. Same year and return it to long - term equilibrium value.

دور المعلومات المحاسبية في صياغة انموذج ضريبة التلوث البيئي في القطاع الصناعي == The role of accounting information in the formulation a model for environmental pollution tax In industrial sector

اسم المؤلف: سجى ناجح كريم
اسم المشرف: عقيل حمزة الحسناوي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: النجف
الكلمات الدلالية:
  • معلومات المحاسبية
  • ضريبة التلوث البيئي, القطاع الصناعي
  • الوقود الاحفوري
الصفحات الاولى:
المستخلص: تعد ضريبة التلوث البيئي احدى اهم الادوات التي تهدف الى مواجهه التلوث البيئي في القطاع الصناعي, وعلى الرغم من الاهتمام المتزايد بموضوعات البيئة وازدياد الدراسات العلمية بهذا الشان غير انه لا تزال هنالك صعوبات في الافادة من المعلومات المحاسبية في فرض هذه الضريبة لذا تهدف هذه الدراسة الى بيان دور المعلومات المحاسبية في صياغة انموذج مقترح لضريبة التلوث البيئي في العراق تطبق على الشركات الصناعية ذات الحساسية البيئية او الملوثة للبيئة. ولتحقيق هدف البحث تم اعتماد شركة الواحة للمشروبات الغازية / بابل كحالة دراسية لتطبيق الانموذج المقترح, وتم اعتماد بيانات سنة 2016 كاساس لاحتساب الضريبة. وقد خلصت الدراسة الى صياغة انموذج للضريبة يقوم على فرض ضريبة على ستة انواع من التلوث البيئي في القطاع الصناعي واعداد قوائم مالية معدلة بيئيا. وكانت اهم الاستنتاجات التي توصل اليها البحث تحديد الاهمية الكبيرة للمعلومات المحاسبية للافصاح البيئي في القوائم المالية مما يساعد وبشكل كبير جدا على القياس الكمي للضريبة, وبالتالي معرفة نوع الضريبة التي ينبغي فرضها ومبلغ الضريبة علما ان التلوث البيئي الناشئ عن الشركة عينة البحث يتمثل بتلوث الهواء لاحتراق نوعين من الوقود وهما الكاز والنفط, وتلوث الماء الناتج عن تصريف المخلفات السائلة وتلوث التربة بسبب طمر المخلفات الصلبة فضلا عن التلوث اشعاعي الناتج من وجود عدد من الاجهزة التي تولد نشاط اشعاعيا. كما بينت نتائج الدراسة ان دور المعلومات المحاسبية في صياغة وتطبيق الضريبة على التلوث البيئي يتجسد في اعداد قوائم مالية معدلة بيئيا وفق معايير الاستدامة وهو ما يدعي بجانب الافصاح عن المعلومات البيئية. كما تم منح تنزيلات ضريبية يتم اقتطاعها من مبلغ الضريبة الاجمالي وحسب نسب اقترحتها الباحثة في حالة التزام المنشاة بواجبها اتجاه حماية البيئة من التلوث الناتج عن انشطتها. واخيرا يوصي البحث بضرورة الزام الشركات الصناعية بالافصاح عن المعلومات المتعلقة بانشطتها البيئية التي تتطلبها عملية فرض ضريبة التلوث البيئي مما يساعد في تقليل الاضرار البيئية الناشئة عن المشاريع الصناعية. | Environmental pollution tax is one of the most important tools aimed at combating environmental pollution in the industrial sector. Despite the increasing interest in environmental issues and increasing scientific studies in this regard, there are still difficulties in benefiting from accounting information in imposing this tax. Accounting information for the formulation of a proposed model for environmental pollution tax in Iraq applied to industrial companies that are environmentally sensitive or polluted to the environment. To achieve this objective, Al Waha Soft Drinks Company / Babel was adopted as a case study to implement the proposed model and the 2016 data were adopted as a basis for calculating the tax. The study concluded with the formulation of a tax model based on taxing six kinds of environmental pollution in the industrial sector and also preparing environmentally modified financial statements. The most important conclusions of the study are the importance of accounting information for environmental disclosure in the financial statements, which greatly helps to quantify the tax and thus know the type of tax to be imposed and the amount of tax and also that the environmental pollution arising from the company sample research is the air pollution of the combustion of two types of Fuel, kerosene and oil, pollution of water resulting from the discharge of liquid waste, as well as soil pollution due to the dumping of solid waste and radioactive contamination of a number of devices that generate radiation activity.The results of the study also showed that the role of accounting information in the formulation and application of the tax on environmental pollution is reflected in the preparation of environmentally adjusted financial statements according to the criteria of sustainability, which is claimed in addition to the disclosure of environmental information. Tax deductions were also deducted from the total tax amount and according to the percentages proposed by the researcher in case the company is committed to its duty to protect the environment from pollution resulting from its activities. Finally, the research recommends the necessity of obligating industrial companies to disclose information related to their environmental activities, which are required by the process of environmental pollution tax, which helps to reduce the environmental damage resulting from industrial projects

الافصاح عن المعلومات البيئية في التقارير المالية على وفق معايير المحاسبة الدولية : دراسة تطبيقية في عينة من الشركات الصناعية العراقية == The Disclosure of Environmental Information in the Financial Reports Under the International Accounting Standards

اسم المؤلف: زينب عزيز باصي عبود
اسم المشرف: اسماء مهدي حسين الهاشمي | عقيل حمزة حبيب
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: النجف
الصفحات الاولى:
المستخلص: تهدف الدراسة الى تحديد متطلبات القياس والافصاح عن المعلومات البيئية في التقارير المالية في ظل معايير المحاسبة الدولية فضلا عن دراسة وتحديد درجة وطبيعة الافصاح عن المعلومات البيئية في التقارير المالية لشركات العينة. ولاهمية المعلومات البيئية في اتخاذ القرارات الخاصة بوضع الخطط والاهداف ورسم السياسات التي تهدف الى حماية واستدامة البيئة باعتبارها تمثل الوعاء الشامل لعناصر الثروة الطبيعية تم بناء انموذج مقترح مناسب للافصاح البيئي لقياس التاثيرات البيئية في الشركات الصناعية العراقية عينة الدراسة. وذلك بالاعتماد على المعلومات المعلنة في التقارير السنوية لشركات العينة والتي تتضمن 21 شركة صناعية مسجلة في سوق العراق للاوراق المالية ولمدة 4 سنوات بين 2010 الى 2013. وقد تم اختيارها لما لها من تاثير سلبي كبير على البيئة عن طريق طرحها العديد من الملوثات المضرة بيئيا , وذلك باستخدام اسلوب تحليل المحتوى Content Analysis الذي سيكون اداة القياس الاساسية للبحث، حيث سيتم اعداد مقياس الافصاح باستخدام هذا الاسلوب وبطريقة مشابهه لمقياس Wiseman, 1982الذي يتضمن 18 محور للافصاح البيئي ضمن 6 محاور رئيسية تغطي جميع اوجه الاداء البيئي للشركة.بينت نتائج الدراسة ان الافصاح في شركات العينة مقيد بما يفرضه النظام المحاسبي الموحد بما يتعلق بالافصاح عن الوقود او مخلفات الانتاج, اذ لم تاخذ تطبيقات المحاسبة البيئية في الشركات الصناعية العراقية الاهتمام الكافي، وهذا ياتي نتيجة قلة ادراك الشركات الصناعية وضعف اسهامها بالمسؤوليات الواجب ان تتحملها في مجال حماية البيئة والمجتمع. ويوصي البحث الى اعتماد الانموذج المقترح للافصاح البيئي للتطبيق العملي في شركات العينة في ظل معايير المحاسبة الدولية لقياس مستوى الافصاح البيئي والذي يشمل اقتراح توسيع دليل الحسابات للنظام المحاسبي الموحد ليتضمن حسابات جديده تشمل ((الموجودات البيئية (المطلوبات البيئية (201)، المصروفات البيئية (301) والايرادات البيئية (401)). | The study aims to identify the measure and disclosure requirements of environmental information in the annual reports under IASs as well as examining the degree and nature of information disclosed in the annual reports of the sample companies. Due to the importance of environmental information in decision making regarding planning and drawing environmental objectives and policies to protect and support the environmental sustainability this study formulated an environmental disclosure model to measure the environmental effects of sample companies. The primary data were extracted from the annual reports of a sample consists of 21 manufacturing companies listed in the Iraq stock market covering 4 years from 2010 t0 2013. The sample companies were chosen from environmentally sensitive industries such as mental, or chemicals. To measure the degree of environmental disclosure an index containing 18 items with 6 different sections has been created to cover all aspects of environmental performance of the companies.The results indicate the environmental information disclosed by the sample companies are restricted and limited to the outputs of the uniform accounting system that generate accounts for energy consumption and inventory of wastes. The applications of environmental accounting have not received enough attention by Iraqi manufacturing companies because of the lack the culture of environmental protection in a business Iraqi environment. The results of this study present a theoretical framework to understand the nature of environmental accounting and reporting by providing a detailed overview of environmental accounting. In addition, the study suggests an environmental disclosure model applicable in Iraqi manufacturing companies under IASs to measure the environmental performance, including expanding the chart of accounting in uniform accounting system to contain new accounting codes are 101 - environmental assets, 201 - environmental liabilities, 301 - environmental expenses, and 401 - environmental revenues.

دور تقنية التكاليف على اساس النشاط في تطبيق بطاقة العلامات المتوازنة : دراسة تطبيقية في معمل سمنت الكوفة == Role of Activity based Costing Technique in application of Balanced Scorecard Applied study in Kufa Cement Factory

اسم المؤلف: غزوان محمد راهي الحدراوي
اسم المشرف: اسماء مهدي حسين الهاشمي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: النجف
الصفحات الاولى:
المستخلص: تعد عملية قياس الاداء احدى المهام التي تمارسها الادارات التنفيذية لغرض التاكد من فاعلية الاداء وكفايته في استخدام الموارد الاقتصادية. وبالنظر للتغيرات السريعة والمستمرة والتعقيدات في بيئة الاعمال المعاصرة الداخلية والخارجية واتساع نطاق المنافسة الشديدة شخصت الحاجة الى ايجاد اساليب وادوات جديدة تساعد في تحقيق الغرض من العملية المذكورة. تهدف الدراسة الى بيان دور نظام التكاليف على اساس الانشطة في تقويم الاداء الاستراتيجي باستعمال بطاقة العلامات المتوازنة.اما عن اداة الدراسة فقد اعتمد الباحث على تحليل بيانات المعمل عينة البحث من اجل تطبيق خطوات نظام التكاليف على اساس النشاط تمهيدا لتقويم الاداء الاستراتيجي.وقد توصل البحث الى جملة من الاستنتاجات لعل اهمها ما يفيد ان استعمال المعلومات المالية والتشغيلية لنظام التكاليف على اساس الانشطة من شانه ان يساهم في تطبيق بطاقة العلامات المتوازنة. كما ان تطبيق نظام التكاليف مع بطاقة العلامات المتوازنة من شانه ان يساهم في توجيه نظر الادارة العليا ومساعدتها على حل المشاكل التي يمكن بيانها بصورة مفصلة بالمناظير الاربعة لبطاقة العلامات المتوازنة وتطوير الرؤية الاستراتيجية وتحسين كفاءة الانشطة وفاعليتها.وقد خلصت الدراسة الى مجموعة من التوصيات اهمها ما يؤكد على اهمية تطوير نظم محاسبة التكاليف والادارية ومحاولة تطبيقها في معمل اسمنت الكوفة، لتوفير المعلومات اللازمة لدعم القدرة التنافسية فضلا عن تحسين قيمة المنتج. | Performance measurement is one of the functions performed by management to ascertaining from performance effectiveness and its efficiency in the use of economic resources, and with regard to the rapid and continuous changes and complexities in the modern internal and external business environment and wide competition, the need to find new methods and tools is identified to help achieve the purpose of the process mentioned. The objective of the study is to demonstrate the role of the activity based costing in evaluating strategic performance using the Balanced Scorecard.As for the tool of the study, the researcher analyzed the data of the factory; the sample research in order to implement the steps of the activity based costing in preparation for the evaluation of strategic performance.The research has rea0ched a number of conclusions, the most important of which is that the use of financial and operational information for the activity - based costing would contribute to the application of the balanced scorecard. As well as the implementation of the activity - based costing with the balanced scorecard will contribute to the attention of the senior management and help them solve the problems that can be described in detail in the four perspectives of the Balanced Scorecard and develop the strategic vision and improve the efficiency and effectiveness of the activities.The study concluded with a set of recommendations, the most important of which emphasizes the importance of developing cost and administrative accounting systems and trying to apply them in the Kufa Cement Factory to provide the necessary information to support competitiveness as well as to improve the value of the product.

دور الدولة في الاقتصاد الاسلامي في ضوء المصلحة

اسم المؤلف: ايوب محمد جاسم محمد
اسم المشرف: صبحي فندي خضر الكبيسي
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: الاقتصاد الاسلامي
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: اما بعد.. فهذا بحث موسوم بـ " دور الدولة في الاقتصاد الاسلامي في ضوء المصلحة " تناول مدى فاعلية الدولة وحجم تدخلها في العملية الاقتصادية من خلال المنظور الشرعي الاسلامي ، وارتباط ذلك بالمصلحة كمصدر من مصادر الشريعة الغراء التي يصار اليها حين فقد الدليل من المصادر الرئيسة.ان المصلحة في شريعة الاسلام مضبوطة بضوابط تجعلها لا تخرج عن اصول الشريعة وثوابتها ، وهي تعمل في دائرة المعاملات التي ترك الشارع لها مجالا واسعا يمكنها من مواكبة وملائمة التغييرات الحاصلة مع تطور المجتمعات والامم وهي بذلك تختلف تماما عن المصلحة في المنظور الانساني البحت والمنقطع عن وحي السماء وهذا ما عالجه الفصل الاول في هذا البحث .وتطرق الفصل الثاني الى معنى الدولة في الشريعة الاسلامية ، اهمية قيامهواوظائفها المختلفة ؛ ومنها وظيفتها الاقتصادية وارتباط ذلك بالمصلحة التي تناط بها تصرفات الدولة ؛ وتباين ذلك مع تصرفات الدول الاخرى التي تتبنى النظام الاشتراكي او الراسمالي.اما الفصل الثالث فقد سلط الضوء على بعض المسائل الاقتصادية المتعلقة بالمالية العامة والملكية العامة والخاصة وبعض مؤسسات الدولة الاقتصادية وبين مدى تاثير رؤية المصلحة في ايجاد او تطوير او تكييف هذه المسائل الاقتصادية بما يحقق المصلحة العامة . ان ظلال الشريعة الغراء قد افضى بسماته المباركة على جميع انظمة الاسلام ومنها النظام الاقتصادي ، ومن بين تلك السمات المباركة ؛ الربانية ، لذا حوى النظام الاقتصادي جميع اسس وقواعد النظام الاقتصادي الامثل والناجح في كل زمان ومكان ، كما ان تصرفات الدولة المناطة بتحقيق المصالح الشرعية الصحيحة في الجانب الاقتصادي وغيره دليل على سمة الواقعية والتجدد الذاتي الذي تميزت به دولة الاسلام بما يجعلها دوما اهلا للحداثة والتطور والازدهار. لقد ارتبط الجانب الاخلاقي ارتباطا وثيقا بالتصرفات الانسانية المختلفة عبر الازمنة المتعاقبة وفي مختلف الحضارات والامم ، ويظهر دوره في التعاملات الاقتصادية بين البشر قديما وحديثا ، ولكنه متفاوت في التاثير والحضور لاختلاف ثقافات الامم وعقائدها.ان وجود المراقبة الذاتية في شريعة الاسلام منح النظام الاخلاقي قوة اكثر في التاثير على التعاملات الانسانية المختلفة ومنها التعاملات الاقتصادية ، التي تؤتي ثمارها المباركة في المجتمع الاسلامي النظيف بشكل واضح وكبير.ان للدولة في شريعة الاسلام دور بارز وفعال في مختلف الجوانب ومنها الجانب الاقتصادي الذي يجب على الدولة ان تراعيه وتمنحه الكثير من المراقبة والاهتمام حال جريان العملية الاقتصادية وفق الاصول الصحيحة والطبيعية ؛ وبعكسه فان الدولة تبادر الى التدخل السريع والفعال وبالوسائل المناسبة لتصحيح مسار العملية الاقتصادية حال انحرافها او توقفها او في حالات التحولات الاقتصادية الكبيرة والخطيرة .ان الجانب الاقتصادي يشغل حيزا كبيرا في حياة الافراد والجماعات والدول وهو من الخطورة بمكان يجعله من اولويات التفكير الانساني كونه وسيلة للوجود والاستمرار والازدهار، وان العالم اليوم يحيا فوضى عارمة ويتخبط في ظل انظمته الوضعية المختلفة ومنها النظام الاقتصادي الذي هوت بعض اشكاله وتكاد الاخرى ان تلحق بها ، وعليه يجب ابراز محاسن النظام الاقتصادي الاسلامي ونشر ثقافته التي خفت نورها في ربوع الدول الاسلامية نفسها ، عسى ان تكون هذه الرسالة احدى المحاولات الساعية لنشر الوعي الاقتصادي الاسلامي . | Paris be to his almighty, Allah and peace and blessing of Allah be upon prophet Mohammed and his relative and followers. Chapter one of this thesis deals with the effecting of the state and its interference in the economy process on the light of Islamic law and its relation with the public interest as one of the Mohammedian laws which can be applied in case of absence of evidence from the main sources. The interest in Islam is governed by certain law and principles, It is applicable in the wide limitations decided by the legislator so it can be applied and depended upon despite all changes resulted by the development of societies and nations, thus it defers from the mere human interest which is far from the heaven inspiration. Chapter two concentrated on the meaning of the state in the Islamic law, its importance, and its functions; especially the economic functions and its relation with the interests applied by the state and how it defers with the application of socialist or capitalist regimes. Chapter three is focused on some economic problems that have relation with the public finance, public and private properties and the state economy organizations. It also shows the effects of the views of the interest on create, develop or adopt these economic problems to achieve the public interests. Good features of the glorious Mohammedian law are reflected on all Islamic systems, especially is the economic one. Islam economic system, thus is considered the ideal and perfect one every where and time. Action taken by the state to apply the right legislative interests on the economy field are considered a good proof for the reality and self - renovation features of the Islamic state, so it is a subject of the ever lasting renovation, development and prosperity. The moral side had linked firmly with the deferent human behaviors in all consequent times and in deferent civilizations and peoples. The role of moral side is obviously appear in the economic dealings among people in the past and present times, but it influence and presence are not the same according to the peoples cultures and believes. The existence of self - supervision in the Mohammedian law strengthened the effect of the moral order on the deferent human dealings; mainly the economic ones whose auspicious fruits are very obvious in the clean Islamic society. The state in the Islamic law has always an effective and outstanding in deferent aspects, especially the economic one should be taken into the state consideration and be controlled in the application of the economy process according to the correct and natural roots, otherwise the state should take an initiation of the prompt and effective interference in the suitable means to correct the economic process in case of its deviation or stop as well as in case of big and risky economic changes. The economy side occupies a great location in the life of individuals, groups and states; this is very important and has priority in the human thinking as it is a means for existence, continuous and prosperity. Nowadays, world lives in great chaos and applies deferent regimes, one of which is the economic regimes which is mostly collapsed. Finally, I hope to this thesis to be a trail to spread the knowledge of the Islamic economy.

الفكر الاقتصادي لابي الاعلى المودودي : دراسة تحليلية == The economical thinking for Abe Al - a'ala Al - moudoode ((Analytical studying))

اسم المؤلف: فردوس هاشم عبد المشهداني
اسم المشرف: تقي عبد سالم العاني
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: الاقتصاد الاسلامي
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: Abd a'ala al moudoode is consider unique ideal for the world and for the Islamic diligent herald , his thoughts and options considered in economical side economical theory in my opinions and it's characterized by ripeness and clearnessThe first base al ketab and al sunna , then the work of companions then the history and the experiments of the old and the new nations .For his economical opinions was affected by the return of the confidence of young Muslim in competence f Islamic economical system in solving the coeval economic problems after their minds was a hostage of eastern and western system.The Thesis contains from the introduction in order to pave on the life of Al - moudoode and his curriculum vita and contains also from three chapters : The first chapter takes the moudoode's opinions in ownership topic in general and his opinions in ownership and his opinions in growing and the comparison of his opinions in ownership with other positivism system.The second chapter talked about the opinions of general finance resources and money like (almsgiving , usury and general finance with other positivism system.The third chapter deals with other economic opinions of Al - moudoode like his opinions in economic problem and his opinions of birth control and it's economical affectedness and his opinions in economic morally side.Finally, that was a serious try to show the economical side in Al - imam Al - moudoode thinking.

الرقابة على السوق الاسلامية : دراسة مقارنة

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

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

اسم المؤلف: نهى عبد الرحمن عدنان مجيد امين الطائي
اسم المشرف: احمد ياسين عبد | محمد دفيش محمود الجميلي
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: الاقتصاد الاسلامي
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: الحمد لله رب العالمين، والصلاة والسلام على المبعوث رحمة للعالمين نبينا محمد وعلى اله وصحبه ومن تبعه باحسان الى يوم الدين وبعد : نظرا لاهمية الاقتصاد والمال في حياة الانسان والشعوب وتاثيرها فيما يعاني العالم من ارزاء فان اهميتها تظهر واضحة جلية منذ ظهوره.فقد اعتنى الاسلام بالجانب الروحي اضافة الى عنايته بالجانب المادي جنبا الى جنب.فالقران الكريم المصدر الاول للتشريع في الاسلام وضع القواعد والاحكام والانظمة الكلية التي تنظم الحياة البشرية، ثم اردفها الله عز وجل بالسنة النبوية المصدر الثاني للتشريع التي فسرت ووضحت ما في القران من احكام وقواعد كلية وانظمة ومن هذه الانظمة التي ذكرها القران وبينتها السنة نظام فريد من نوعه لم يسبق اليه تشريع سماوي ولا تنظيم وضعي انه نظام الزكاة المالي الاقتصادي الاسلامي.ان الباحث في كتب السنة النبوية يجد انهزااخرة بالاحاديث الحاوية لاحكام الاقتصاد والمال والمعالجة لجميع المشكلات الاقتصادية، ومن تلك الكتب كتاب سنن ابي داود الذي حوى في طياته تلك الاحاديث ومنها احاديث كتاب الزكاة، فارتايت ان ابين من خلال هذه الاحاديث الجوانب الاقتصادية والمالية للزكاة.فالعالم اليوم يعاني من مشكلات اقتصادية ومالية اوقعته في مصائب لا حصر لها من الفقر، والبطالة، والمديونية، وغيرها بسبب التخبط في وضع القوانين والتشريعات والانظمة الاقتصادية، غافلين عن نظام الزكاة الذي لو طبق بشكله الصحيح لتم القضاء على كبرى المشكلات الاقتصادية والازمات المالية.ومن هنا تكمن فرضية البحث على بيان عمق ارتباط الجانب الروحي بالنشاطات والجوانب الاقتصادية الاسلامية اذ لا يمكن باي حال من الاحوال الفصل بين الروح (العبادة) والمادة (الاقتصاد) وهذه هي السمة التي ميزت نظام الزكاة الاسلامي عن باقي الانظمة الوضعية.وتبرز فكرة الرسالة من هذه الفرضية على ان نظام الزكاة نظام تعبدي عقدي من جهة، ومن جهة اخرى نظام اقتصادي مالي.وهذا التكامل بين الجانبين تحاول جهات كثيرة من اعداء الاسلام طمسه، واخفاءه، وتغييبه، حتى لا يستطيع العالم ان يعلم ما في نظام الزكاة الاسلامي من جوانب ونواحي اقتصادية ومالية تحل اعظم الازمات في انظمتهم الوضعية.فاهمية الزكاة الاقتصادية تزداد كلما ازدادت اهمية الاقتصاد والمال نفسه في الحياة، وخاصة في وقتنا الحاضر الذي يعيش فيه عالمنا في ظل التكتلات الاقتصادية الدولية والازمات المالية - المديونية - ولهذا اصبحت الدول الغربية توظف سياساتها الخارجية وعلاقاتها الدولية لخدمة الاقتصاد وليس الاقتصاد في خدمة السياسة.لذا فالتزام المسلمين باداء الزكاة ليس الغاية منه دفع المال للمحتاج في كل سنة كما يظن الكثير من الناس بل الغاية اكبر من ذلك وهي ان للزكاة جوانب اقتصادية كبيرة اهمها انشاء مجتمع اسلامي ذي اقتصاد قوي، ومستقل يحفظ للامة الاسلامية كيانهوااستقرارها.اما اذا لم يلتزم المسلمون بالنظام الاقتصادي الاسلامي وتوجيهاته الدينية والاخلاقية، فسوف يجبرون على قبول تغيرات غير سليمة في انظمتهم الاساسية وذلك نتيجة لاتباع مناهج اقتصادية مفروضة عليهم من الخارج تسعى نحو القضاء على المنهج الاقتصادي المستقل للاسلام.اما المنهج الذي اتبعه الباحث في رسالته، هو ايراد احاديث ابي داود التي وردت في كتاب الزكاة في المتن والتي تشير الى الجوانب الاقتصادية والمالية، ثم ايراد ما يدل على رقم الحديث والصفحة في الهامش وتخريج الحديث من كتب التخريج المعتمدة.وان ورد الحديث في الصحيحين او في احدهما فلا اخرج الحديث لاجماع الامة على صحتهما.ولم اغفل عن الموازنة بين اراء الفقهاء لاسيما المذاهب الاربعة في بعض المسائل.كما قمت باستخدام بعض الرسوم البيانية والجداول وسوق الامثلة التوضيحية لبيان الجوانب الاقتصادية والمالية للزكاة.فضلا عن ذلك وضحت اهم الانشطة والمسائل الاقتصادية التي تهم مجتمعنا الاسلامي في الوقت الحاضر لما يتعرض له من احقاد الدول الراسمالية المستعمرة ومن هذه الانشطة التنمية، والانتاج، والاستثمار، والاستهلاك، وعدالة التوزيع، وبينت دور الزكاة فيها.اما اهم الصعوبات التي واجهتني في البحث فتمثلت بتشعب الموضوع لانه يستمد من كتب الحديث، والفقه، والاقتصاد والمال، وهذه الكتب تحتاج الى دراسة واسعة، وبحث متامل ليتم التوفيق بينها، كما تم اغلاق معظم المكتبات للجرد والاعمار وهذا لا يناسب الطلبة الباحثين بل يؤدي الى تاثر المستوى العلمي للرسائل، والاطاريح.وبفضل الله عز وجل ومع صعوبة الموضوع وقلة ما معي من مصادر حاولت التوفيق بين هذه الكتب لابين الجوانب الاقتصادية والمالية في سنن ابي داود في كتاب الزكاة ولهذراايت ان اقسم الرسالة على اربعة فصول، تسبقها مقدمة وتمهيد وبعدها تراجم بعض الفقهاء والمحدثين، وخاتمة وقائمة في المصادروالمراجع.اما التمهيد : فبينت فيه حياة الامام ابي داود وما يتعلق بها من اسمه، ونسبه، وكنيته وبيئته وعصره الذي عاش فيه، وتلاميذه وشيوخه، وبينت مؤلفاته وتكلمت على اهمهواعن ثناء العلماء عليه، ووضحت شرطه في قبول رواية الحديث.واما الفصل الاول : فبينت فيه (اساسيات فريضة الزكاة في كتاب الزكاة في سنن ابي داود) وما يتعلق بها من احكام وشروط واموال ومصارف ولهذا فقد تضمن الفصل الاول مبحثين : الاول : التعريف بالزكاة واحكامهواشروطها.والثاني : الاموال التي تجب فيها الزكاة واحكامهوامصارفها.واما الفصل الثاني : فيركز على بعض الجوانب الاقتصادية للزكاة والتي من اهمها تحقيق التنمية الاقتصادية، وعلاج مشكلة الفقر والوصول الى حد الكفاية لذا فقد قسمت هذا الفصل على مبحثين : الاول منها : الجوانب التنموية للزكاة.والثاني : دور الزكاة في معالجة مشكلة الفقر.اما عن الانشطة الاقتصادية المتنوعة من استثمار وانتاج وعمل واستهلاك وادخار فكانت من نصيب الفصل الثالث : فبينت فيه الزكاة واهم الانشطة الاقتصادية. وتطلب تقسيمه على مبحثين : المبحث الاول : دور الزكاة في الاستثمار والانتاج.والمبحث الثاني : دور الزكاة في الاستهلاك والادخار.واما الفصل الرابع والاخير فقد تضمن الجوانب الاقتصادية للزكاة في سنن ابي داود في كتاب الزكاة وكان في ثلاثة مباحث : الاول : دور الزكاة في تحقيق عدالة التوزيع.والثاني : دور الزكاة في زيادة الانفاق ومعالجة الاكتناز.والثالث : الضمانات التي وضعتها الشريعة الاسلامية للمحافظة على اداء الزكاة وعدم التهرب منها.اهم النتائج وبعد ان انهينا القول في هذه الرسالة - بعون الله تعالى وتوفيقه - ارى ان ابين اهم النتائج : 1 - ان الامام ابا داود - رحمه الله - يتصف بصفات اهلته ان يكون صاحب المكانة المرموقة في المجتمع وان يكون له الثناء الطيب بين العلماء وخاصة المحدثين وكان من ابرز صفاته حسن خلقه، وسيرته الحسنة، وحفظه، وعلمه، وفقهه، ومعرفته بالاحاديث وعللها، وتواضعه الكبير لله عز وجل، ومن البديهي ان يلقى كتابه - السنن - القبول من كافة الناس وعلى اختلاف الازمان والمذاهب، ويكون ثالث كتب السنن الصحيحة لاحاديث النبي () فضربت فيه اكباد الابل ودامت اليه الرحل ما دام صاحبها يتسم بهذه الصفات والخصال الحميدة والعلم والدراية الواسعة.2 - تعد الزكاة من اهم موارد الدولة المالية والاقتصادية في الاسلام فضلا عن كونها عبادة مالية فرضها الله عز وجل، وان الاصل فيها هو تحقيق النماء والطهارة للمال ولنفس المزكي ولمستحق الزكاة، فلا تفرض الا بعد اكتمال النماء والمتمثل بحولان الحول في النقد، والانعام، وعروض التجارة او وقت الحصاد في الزروع والثمار، ووقت الاستخراج في المعادن.3 - ان الزكاة نظام جديد فريد في تاريخ الانسانية لانها تعد اول مؤسسة شاملة للتكافل الاجتماعي فهي تقوم عن طريق مصارفها الثمانية - التي حددها الله عز وجل في كتابه الكريم وبينتها السنة مفصلا - بتوفير الكفاية لكل افراد المجتمع الاسلامي الذين يتعرضون لظروف طارئة من فقر، او دين، او ازمة، او كارثة. فتضمن لجميع افراد المجتمع المستوى المعيشي اللائق والحياة الكريمة وبهذا تعد الزكاة نظام تامين شامل وكامل ومميز عن كل انظمة التامين في دول الغرب.4 - ان ما يتسم به تشريع الزكاة من اقتصاد في تكاليف الجباية من جهة، وسعة الوعاء من جهة اخرى يوفر موردا مناسبا لتمويل التنمية؛ ولان الفرد هو محور التنمية ذاتها فكان هدفها احداث تطور حضاري شامل عن طريق تفاعل متوازن بين العوامل الاقتصادية، والاجتماعية، والعقدية ولهذا فالزكاة تعمل على توفير المناخ الملائم للتنمية وعلى تنمية الامكانات البشرية ماديا، واقتصاديا، وعقائديا، وحتى سياسيا وعلى تحقيق هدف التنمية النهائي وهو حد الغنى لكل افراد المجتمع الاسلامي.5 - تعمل الزكاة بكونها نظاما اقتصاديا وماليا على مواجهة المعوقات التنموية، وعلاجها علاجا جذريا شافيا.6 - تمثل الزكاة اولى الخطوات الدفاعية التي وضعها الاسلام لمواجهة الفقر، ولو طبقت بالصيغة التي امر الاسلام بهواشرعها في نظامه الاقتصادي المالي، والتزم اغنياؤها الطريق المستقيم في الانفاق والاستهلاك لكانت كفيلة بحل مشكلة الفقر بل لا تكون هناك اي مشكلة او خطر يهدد المجتمعات.7 - ان الزكاة رفعت مستوى الفرد من حد الكفاف الى حد الكفاية وبذلك تكون قد غطت الحاجات الاساسية لافراد المجتمع.8 - ان الزكاة دافع ومحرك اساسي للانشطة المالية والاقتصادية حيث تشجع على الاستثمار من خلال وجوبها على الارصدة النقدية، والمسكوكات الذهبية والفضية، والمدخرات، والمكنوزات بمعدل 2.5% سنويا من شانها ان تحفز راس المال للاستثمارات المجزية التي تؤول الى تحقيق مقاصد الشرع في دوام تنمية المال وديمومة تداوله وتحقيق الرفاهية للفرد والمجتمع.9 - تاثر الزكاة وبشكل ايجابي على الانتاج لكونه محور كل نشاط اقتصادي وله غايات واهداف سامية من ابرزها تحقيق الرفاهية الشاملة، وتحقيق العدالة الاجتماعية وتنمية الثروات التي يحوزها الافراد والجماعات وبلزكاة ستتحقق هذه الغايات والاهداف.10 - تعمل الزكاة في النظام الاقتصادي الاسلامي على شحذ الهمم، ورفع المعنويات، وبعث العزائم للافراد والجماعات بما حرضهم عليه كتاب الله وسنة نبيه محمد () وذلك بايجاب العمل لكل قادر عليه لان العمل اساس الكسب وانه القوة الاساسية التي لا تستغني عنها اي عملية انتاجية ويبرز هنا الجانب الاقتصادي المهم للزكاة بان منعت القادرين على العمل والكسب من الزكاة حتى تبعد عنهم روح الاتكال والتكاسل والاذلال فبالعمل الدؤوب يستطيع الانسان ان يحقق ما يتمناه.11 - تعد الزكاة وسيلة اساسية من وسائل تنظيم العلاقة بين الاستهلاك والادخار لارتباطهما بعلاقة عكسية فزيادة الميل الحدي للاستهلاك يؤدي الى تناقص حجم الادخار، وبالعكس لانها تؤخذ من ذوي الدخول المرتفعة وتدفع الى ذوي الدخول المنخفضة فتكون الزكاة الاداة الفعالة في موازنة الاستهلاك مقارنة مع الادخار، وتحث على مبدا الوسطية في الاستهلاك والادخار.12 - ان للزكاة سمة تميزها عن غيرها من الانظمة وهي سمة التوزيع العادل فهي تؤثر بشكل فعال في اعادة توزيع الدخل وتقلل التفاوت بين الافراد في توزيع الثروات لانها تؤخذ من الغني سنويا وان كان غناه متناقصا طالما انه يملك ما يزيد عن النصاب، وتحقق بلك التوازن العادل في الدخول.13 - ان اساس فريضة الزكاة تحقيق التكافل والكفاية في بلد المال الذي وجبت فيه؛ لكن مع وجود السعة في اموالها، واستغناء اهل البلاد عنها يجوز نقلها الى اقرب البلاد الاسلامية او الى اشدها حاجة، وفي هذا تحقيق لاروع صور التكافل بين اهالي المناطق الاسلامية.14 - ان اخطر ما يؤول اليه المال ان يكون مقصودا لذاته، ويكون قوة تجعل من اصحابه دولة يستطيعون توظيفه في الاساءة ولهذا كانت ايات الانفاق تتكرر في معظم سور القران الكريم والاحاديث النبوية لتذكر الاغنياء بان عليهم فريضة لابد من دفعها ليبقى المال وسيلة تخدم الانسان وتجعل من افراد المجتمع وحدة تضامنية، فالانفاق يؤدي الى زيادة وارتفاع القدرة الشرائية (الانفاق الاستهلاكي) لدى الفقراء ويؤدي الى زيادة (الانفاق الانتاجي) لدى الاغنياء، وهذا يؤدي الى تحقيق عدالة توزيع الدخل بين الافراد.15 - ان اهم جوانب الزكاة الاقتصادية والمالية هي ان جعلت المال متداولا لان اكتناز الاموال من قبل الاغنياء يؤدي الى حجب الثروة عن اوجه الاستثمار، والتنمية، والانتاج وهذا الحجب يؤدي الى نشوء البطالة والطبقية وسيشهد المجتمع فسادا اخلاقيا، وماليا، واقتصاديا، وحتى امنيا.16 - ان الضمانات الموجودة في الزكاة اوفر من تلك الموجودة في الضريبة لانعدام اسباب التهرب الموجودة في الضريبة من جهة ولاعتبارات اخلاقية وعقدية من ناحية اخرى.17 - ان الزكاة يمكنها ان تساهم بشكل فعال في معالجة الكثير من المشاكل الاقتصادية والمالية في دول العالم الاسلامي الامر الذي يجعل التفكير في تنظيمهوااحيائها في شكل مؤسساتي مسالة ذات اولوية خاصة في الوقت الذي تعاني فيه هذه الدول من اختلالات شتى في الحياة الاقتصادية. | After we finished to say in this letter - with God's help and guidance - I see that I put in the conclusion and a summary of what we have said Donah : 1 - The Imam Abu Dawood - may God have mercy on him - is characterized by qualities enabled him to be his prestigious position in society and to have him praise the good among the scholars, especially modern and was of the most prominent attributes of good attitude, and his good, and save it, and knowledge, and his understanding, and knowledge of chatter and ills , and humility the great God Almighty, It is obvious that deliver a book - Sunnah - the acceptance of all people and at different times and doctrines, and is the ) hitting the livers ofthird book of Sunan correct sayings of the Prophet ( camels, as long as the nomadic as long as the owner is these qualities and good qualities and science and extensive knowledge. 2 - is the zakat of the most important resources of the state financial and economic developments in Islam as well as being the worship of money imposed by God Almighty, and the origin of which is to achieve growth and purity of the money for the same recommender and due Zakat, it is imposed only after the completion of development and of Bholan the year in cash, and cattle, and offers trade or in the time of harvest crops and fruits, and the time of extraction of minerals. 3 - The Zakat new system is unique in human history because it is the first institution of comprehensive social solidarity is based through its banks eight - set by God Almighty in the holy book and reflected the year in detail - to provide enough for all members of the Muslim community who are exposed to unforeseen circumstances of poverty, or religion, or crisis, or disaster. Guarantees the all members of the community standard of living decent and dignified life, and this is the Zakat system and fully comprehensive insurance and distinct from each insurance systems in western countries. 4 - What characterizes the legislation zakat from the economy in the cost of collection on the one hand, and the capacity of the receptacle on the other hand provides a resource suitable for financing for development; and because the individual is the focus of development itself was designed to make the development of cultural destruction through a balanced interaction between economic factors, social, and Streptococcus For this Zakaah working to provide the proper climate for development and the development of human potential physically, economically, and ideologically, and even politically, to achieve the final goal of development is fairly rich for all members of the Muslim community.5 - Zakat operating system being economically and financially to cope with developmental disabilities, and treatment of a radical treatment panacea.6 - represent the Zakat first defensive steps set by Islam to cope with poverty, even if applied as is Islam by and prescribed in its economic and financial, and committed Ogneawha the straight path in spending and consumption were strong enough to solve the problem of poverty, but there will be no problem or threat to communities. 7 - The Zakat raised the level of per capita subsistence level to know the adequacy and thus have covered the basic needs of members of the community.8 - The Zakat defended a key engine of the activities of the financial and economic terms, encouraging investment through the obligatory on cash balances, and coins of gold and silver, savings, and Almknosat rate of 2.5% per annum would stimulate capital investment rewarding that accrue to achieve the purposes of Islam in the time development money and the sustainability of trading and the welfare of the individual and society.9 - Zakat and influenced positively on the production for being the hub of all economic activity with the goals and objectives of the sublime, notably the overall well - being, and achieve social justice and the development of wealth held by individuals and groups, through Zakat will be achieved these goals and objectives.10 - work is due on the Islamic economic system of motivation, and morale, and sent only go to individuals and groups, including challenged them, by the Book of Allah and the Sunnah of ) and so positively to employment for all who can afford itProphet Muhammad ( because the work based on earnings and that the primary force that can not be dispensed with by any production and highlights the economic aspect is important here for Zakat that prevented unable to work and earn money from Zakat even away from them the spirit of dependence and laziness and humiliation Only through hard work that we can achieve what he wishes.11 - is the Zakat and essential means of the means of organizing the relationship between consumption and savings as they relate to an inverse relationship increase in the marginal propensity to consumption leads to a decrease in the volume of saving, and vice versa because it is taken from high - income and paid to low - income Vtkon Zakat effective tool in the budget of consumption compared with the savings, and urges the on the principle of moderation in consumption and savings.12 - The Zakat feature distinguishes it from other systems, a feature of equitable distribution, affecting the effective re - distribution of income and reduce inequality between individuals in the distribution of wealth as it is taken from the rich every year though its richness decreasing as long as it owns more than a quorum, and check the black equitable balance to enter.13 - The basis of Zakat to achieve synergy and efficiency in the country of money and traveled in it; but with a capacity in its own funds and dispensing with the people of the country it may be transported to the nearest Islamic country or to the most in need, and in this investigation of the finest images of interdependence between the people of the Muslim regions.14 - The most dangerous construed the money to him to be intended for itself, and be a force to make of his companions, the State can employ in the abuse and this was the verses of expenditure is repeated in most of the Holy Quran and the hadith to remember the rich that they have a duty to be paid to keep the money and means to serve man and make it members of the community solidarity and unity, leading to increased spending and rising purchasing power (consumer spending) of the poor and lead to an increase (capex) for the rich, and this leads to achieve the equitable distribution of income among individuals. 15 - The most important aspect of Zakat economic and financial is that made money trader because the hoarding of funds by the rich result in a denial of wealth from the types of investment, development, production and blockage of this leads to the emergence of unemployment and class and community will corrupt morally, and financially, economically, and even security. 16 - The existing safeguards in the Zakat cheaper than those found in the reasons for the lack of tax evasion in the tax on the one hand and moral and doctrinal considerations on the other hand. 17 - The Zakat can contribute effectively to address many of the economic and financial problems in the Islamic world which makes the thinking in the organization and revived in the form of an institutional priority issue, especially in a time when these countries of various imbalances in economic life

التحـديات التي تـواجه العـمل المصـرفي الاسـلامي

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

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

اسم المؤلف: جمال مهدي صالح
اسم المشرف: احمد سامي شوكت | اركان يوسف حالوب
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: الاقتصاد الاسلامي
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: These studies focus on several aspects of Islamic banking and the challenges it faces in the context of the contemporary reality in which it is operating. It deals with the state of the market and the transactions taking place in it, and the role of banks in the establishment and development of the Islamic financial market; It is known that the financial markets are revolving with banks and non - existent, money markets are one of the most important areas developed in dealing with all the channels in which money flows between different sectors of society and its members, and is concerned with the banking industry aimed at developing Find alternatives, and address developments.Since the success and evolution of the financial markets, depends closely on the diversity and evolution of the financial instruments in circulation; it is called for : intensifying efforts, coordinating them and promoting the development and creation of Islamic financial instruments, in accordance with Sharia law. , which expands and activates the Islamic financial market; It is activated and activated. It complements and contributes to the development of Islamic banking, on the one hand, and works to boost economic growth in Islamic countries on the other.As the local banking arena is witnessing, regional, and international, is a huge development in the Islamic banking industry, in the form of the creation of Islamic banks, or by turning some banks into Islamic banking, as well as providing many Local and international banks of Islamic Banking services, besides the services of the traditional bank, this development in the Islamic banking market has been accompanied by a similar development in Islamic means of investment provided to customers in Islamic banks; to arrive Currently more than 20 investment instruments used by Islamic banks.Hence the need to highlight the role that Islamic banks can play in supporting Islamic financial markets. and development; it is one of the most important investment outlets that absorb its surplus liquidity and provide it with sufficient cash at Need, and fund their projects and ideas

اثر مقاصد الشريعة في الهندسة المالية الاسلامية == The impact of the purposes of the legitimacy in the Islamic financial engineering.

اسم المؤلف: سوسن عبد الله عزيز
اسم المشرف: كاظم خليفة حمادي | ابراهيم كوان علي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاقتصاد الاسلامي
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: In the name of god , thank god , and peace on prophet of Allah and on his companions . I'll start my words by who is better .. glory to be Allah , we have no knowledge except what you have taught us , you Alim Hakim . But after : The purpose of legitimacy is the supreme scientific reference , realism translation process was expressing of the human interests of all necessary, needful and improvement which must be nurtured and maintained and harness all possible means to serve and take care of it , all payment would create something of them , the five purposes are the greatest aims of the street and the finest human interests which underlying architecture and by all of them the human civilization was continue . The intent of this whole is honoring people and his service to do what was create of , it is to be a slave to god optional by them choice mandatory ( ) , and with the development of interest in Islamic economy and the expansion of the Islamic banking industry . it began the need to have an Islamic decades formats .. it was not there before like (the rent ending to ownership and the parallel forward buying , Islamic instruments , and ETC ).These are all financial innovations . Financial Engineering aimed to find products , Financial instruments to achieve standard macro and micro efficiency both. By the way achieving efficiency products for legitimacy is the basis of being Islamic , prevent usury, ambiguity , injustice , consuming people's wealth unlawfully , and ETC . But economic efficiency achievement in it their ability to the growing and renewable the economic needs . Also Islamic financial institution always need to keep a variety of tools and financial products which enable them to profitably manage their money As well As providing appropriate flexibility in response to change in the economic environment and also that reliance on a single product is not sufficient to cope with the expectation of customers .Thus highlighting the importance of this study In an attempt to shed light on the impact of the legitimate purpose in the Islamic financial engineering industry that is suitable for finding innovative solutions and new financial instruments tool. Even savings of the nation employs a way that achieves the economic development .. taking into account that the approval of Islamic legitimacy from and content The problem of this study : It is stand on what's legal opinion about financial solutions and innovative financial instruments by processing Multi - risks which surrounding Islamic banking to save investor's money . This risks is credit risks , market risks , money risks , and operational risks which faced by the investment portfoin under the Islamic banking system , and research on the progress of the Islamic financial Engineering for tools and methods are flexible and realistic of what it need these issues from understand the reality and the requirements of the application to provide an opportunity for investor through it reduce losses and risks , through diversifying its investment , and the choice of financial instrument that improve money management and investing all of this with legal (prevent usury , deception , injustice , and the fraud) which helps to the distribution of financial and economic resource more evenly and efficiently . The difficulties that I faced in the study : That lack of economic studies and research centers which concerned with research of Islamic financial market in Iraq. in addition to all that most of studies in the international financial market is usually in English . As well as the international Islamic financial market's website is in English too . So I faced the difficulty of lack resource and research in Arabic , as well as the difficult security condition that we face in the country .the study's methodology : I have used abstract useful analytical inductive and deductive to visualize an application for all formats and Islamic investment tools and discovery latest methods and techniques to expand the circle of funding , discovery a new banking concept formats and the development of existing formulas to keep pace with development it's in banking to receive more money which increased revenues over time and maximize profitability by controlling operating expenses and reduced .As for the plan of structural I was prepared for this study it's as follows included on the foreword and three chapters .Chapter one . identify concept and terms constituent of this study and includes two section - first section , the definition of the purposes of Islamic legitimacy and it's characteristics and division - second section, which includes the definition of Islamic financial engineering and its inception , importance ,its principles , founded , characteristics of their products , and their curricula .Chapter Two . the diversity of Islamic financial engineering products its included two section - first section , products based on real assets ( sale and rent ) - second section , products based on profit partnership ( decades partnership).The third and last chapter . the impact of the purpose of the legitimacy in the Islamic financial engineering products , it's included three sections.First section , the impact of the purposes of the statements of legitimacy in profit to buy something , parallel forward buying , parallel custom order , the rent ending to ownership and including hedge means. - second section , the impact of the purposes of the legitimacy to participate ending with ownership , common speculative, and the ways in which hedge. - the third section , the impact of the purposes of the legitimacy in applied models for Islamic financial engineering products. And the conclusion was included on the importance results that would take into account to the need of Islamic banking

اجراءات نقل الملكية العقارية في دائرة التسجيل العقاري وسبل الارتقاء بها == The Procedures of Transferring The Real Estate Property In The Real Estate Registration Department And The Methods of Their Upgrading

اسم المؤلف: اريج فايق شوكت الجنيد
اسم المشرف: صبيحة قاسم هاشم الاعرجي
الموضوع العام: الادارة والاقتصاد
السنة: 2014
الموضوع الدقيق: التخطيط الاستراتيجي
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: سعت مختلف التشريعات القانونية الى خلق اطار تشريعي يضمن للمتعاملين في المجال العقاري الامان والطمانينة، اذ يشكل العقار المنطلق الرئيسي للتنمية الاقتصادية والاجتماعية. ويعد نظام التسجيل العقاري العيني والمعتمد حاليا في العراق الافضل في تحقيق الاستقرار وتوفي | Various legal legislations sought to create a legislative framework insures to those who are working in the real estate field the safe and security; the real estate represent the main point of social and economical development; as the in kind real estate

تقويم كفاءة الاداء الاقتصادي لمعمل اسمنت كبيسة للمدة (2009 - 1996) == Evaluation of Economic Performance Efficiency of Kubaisa Cement Plant For The Period (1996 - 2009)

اسم المؤلف: شاكر حمود صلال جبر العبيدي
اسم المشرف: فايق جزاع ياسين الفهداوي
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: الانبار
الصفحات الاولى:
المستخلص: تعد الصناعات التحويلية بشكل عام وصناعة الاسمنت بشكل خاص من الصناعات الحيوية والمهمة في الاقتصاد الوطني، بوصفها صناعة استراتيجية ترتبط بالتنمية الاقتصادية وتكوين الدخل القومي للبلد. ونظرا لاهمية قطاع صناعة الاسمنت لما يقوم به من انتاج سلعة ضرورية تلبي ال | They are the manufacturing industries in general and the cement industry in particular of industries vital and important in the national economy, as a strategic industry, related to economic development and the formation of the national income of the country. Given the importance of cement industry for its production of goods necessary to meet the rising demand for cement in the local markets, to improve conditions pension for citizens and the growing construction activity in the country as well as adopted a policy of investment and reconstruction, the domestic cement product not only covers ( 12%) of the local need, and the remainder to be offset by imports from neighboring countries that have been allocated to this research to shed light on the reality and development trends in the manufacture of cement in the cement plant is a leap for the period (2009 - 1996) and evaluate the efficiency of the plant in order to identify the nature of that development problems and difficulties faced by the industry and how to address the future and the ability of the plant on the exploitation of material resources, human and production capacity of the existing optimized in addition to the economic feasibility study for the expansion and rehabilitation of the plant. Of the most important results reached in this study are : 1 - They suffered from a cement plant is a leap of difficulties and many problems were the scarcity of capital funds for the rehabilitation process and non - optimal utilization of productive capacities and resources available that was caused by exceptional circumstances experienced by the country and its impacts on the performance of the plant was the unjust embargo and the shortage of spare parts, machinery and equipment followed the occupation of unjust and bad security situation and concluded the rupture continued in power that led to the closure of the plant for production.2 - They occupied the General Company of Iraqi Cement first round and a leading position in the cement industry in terms of quantity and quality, foot and had a cement plant leap prominent role in leading this company, where the percentage contribution of the plant to the State Company for the Iraqi Cement during the study period, according to some economic indicators.Through the index number of labor force, where contribution rates ranged between (20.7%) and (27.6%). Index for wages and salaries amounted to between the percentage of contribution (10.6%) and (32.9%). For indicator value of production ranged between the percentage of contribution (9.0%) and (60.3%). Through the index value of sales have ranged between the rates of contribution (14.0%) and (57.4%). For the indicator value of production requirements ranged between contributors (8.2%) and (43.0%), and all these indications, the economic importance of the plant compared to the company in general. 3 - They made the lab a major development in the cement industry which can be illustrated by him through some economic indicators, where it notes that the lab had made real progress and significant during the first seven years of years of schooling of any pre - occupation where it is noted that the quantity of production increased from (331 300) tons in 1996 to (824 827) tons in 2002 as well as the value of production at current prices which increased from (1,196,576) thousand dinars (13.7 million) thousand dinars in 2002. With regard to sales volumes have increased from (324 218 tons) to (801 614) tons in 2002 as well as the value of sales increased. As well as by index worker productivity where it notes that productivity continued to increase even during the second half of the study, the increase in the second half of the study is not true because of high prices and not to increase production and this is noticed through a standard worker productivity at constant prices. The productivity pay has continued to decline throughout the years of the study because of the continuing increase in salaries, wages and a greater proportion of the increased value of production. This is also true measure of the productivity of capital invested in productivity which continues to increase in the first half of the years of study except in 2000 decreased by simple. As regards the second half of the study, after the occupation, the indicators are all in decline and even indicators that achieved an increase are due to increase prices any increase is real, due to poor security situation and the shortage of electric power in addition to increasing the number of employees who impact on productivity Working wage and productivity through increased salaries and wages.4 - Despite the continuing rise in the total costs and the decline in real output but that the lab made a profit throughout the years of the study (1996 - 2009) due to increased sales in addition to increasing prices of cement.5 - With regard to production capacities noted that the design capacity continued stability throughout the school years and that there is a change going on in energy planned, including inconsistent with the available energy, which clearly affected by the decline in rates of implementation and use, operation and this is a sign of weakness in the performance of the lab, and a rise in the proportion of idle capacity, which dates back to the obsolescence caused by the plant and the lack of spare parts and poor security situation and the special circumstances faced by the country in addition to the significant shortage of electric power, which is the main reason not to use the productive capacities in the second half of the study.6 - With regard to the criteria for evaluating the efficiency of the plant for the period (1996 - 2009) has been shown how the performance of the plant with the economic criteria (financial gain, and rate of return on invested capital, the rate of return on dinar per gross value added and net, the ratio of net profit to the value added, the proportion of wages and salaries to value added, the ratio of value added to total revenue, total economic surplus and net costs of the unit produced, the share of unit sales of the profits, and finally the degree of industrialization). 7 - The future plan showed positive results in terms of internal rate of return for the first case as the original data (44.85%) and the second case when a sensitivity (36.1%), which are rates high. In the third case, it was clear from the results that the lab can work and make money even if the total costs increased by (73%), the rate of increase in costs that are equal then the internal rate of return with the cost of the opportunity with the stability of the rest of the variables. For the fourth case despite the assumption of a cost increase of high and low production and sales, it is acceptable ratio, especially as the plant continued the public sector and aims to provide the cement needed for development.

فاعلية تنمية الموارد البشرية ضمن اطار التفاعل بين التنمية المستدامة والتنمية البيئية مع الاشارة الى تجربة الاردن == The Effectiveness of Human Development In The Interaction Between The Continuous Development And Environmental Development With Reference To Experiment of Jordan

اسم المؤلف: سعدون منخي عبد مروح المعموري
اسم المشرف: سامي حميد الجميلي | يحيى غني النجار
الموضوع العام: الادارة والاقتصاد
السنة: 2006
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: الانبار
الصفحات الاولى:
المستخلص: The traditional view to the economic development was regarded as a process of transforming the poor countries to be richer. The criterion was the national income. With some changes in the economic and social structure, regardless to any other considerations. However, after the failure of many development experiments in the underdeveloped world, it turned out that this view may result in negative results on environment and may excess sometimes the development outcomes, such as pollurtions and others. As a result of realization of most countries to the loss resulted from such environmental damages, the need for protection of the biological environment appeared. After Stockholm Conference in 1972, that regarded human beings as fundamental component, the relationship between human beings and environment established and the endeavor was to understand the mutual relationship between them. Therefore, it was necessary to adopt the concepts that frame this relationship. The concepts of comprehensive development, need satisfaction, development without damages and continuous development and human development emerged emphasized by the practice that objectives cannot be met and thus the protection of environment through developing the human resources as it is the main means for that aim. The most important faces for human development are health and education, since that may expand the choices and improve their prosperity level. These choices provide for them long life and get equal opportunities of education, and improve their ability to shape out their destinies which lead to enhance their performance and protect their environment. This study shows the scope of effect and response of human resources, consequently the extent of making use of developing such resources in reversing the environmental deterioration. That can be seen through some of the indicators that are concerned with human beings, and the environmental indicators related to soil and water for Jordan and some of the countries used for comparison sake.

اتجاهات تصميم المحافظ الاستثمارية المثلى والبديلة في سوق العراق للاوراق المالية == Trends In Alternative Optimal Investment Portfolios Design In Iraq Stock Exchange

اسم المؤلف: حيدر قادر حسين الدليمي
اسم المشرف: علي عبد الهادي سالم
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: الانبار
الصفحات الاولى:
المستخلص: استهدفت الدراسة تحديد المحفظة الاستثمارية المثلى في سوق العراق للاوراق المالية، وقد غطت الدراسة مدة زمنية من «2008 - 2003م»، واختيرت عينة الدراسة من مجتمعها المتمثل في الشركات المساهمة المدرجة في سوق العراق للاوراق المالية، اذ تم اختيار «39» شركة عاملة في | The study aims at designing an alternative optimal investment portfolios in Iraq Stock Exchange. The study covers the period between 2003 - 2008. The sample of study is 39 different - sector companies of the registered ones in Iraq Stock Exchange. It is hypothesized that the optimal investment portfolios that take into account the conditions of risk and uncertainty accompanying decision making, are different from that do not so. They, in their turn, aim at increasing the expected income and there is a type of Trade - off in optimal investment portfolios between the expected income and accompanying risk margin of portfolio, as the portfolio of high income is accompanied by high risk margin and vise versa. The linear programming is used to derivate the optimal investment portfolio in Iraq Stock Exchange and Motad Model to derivate the alternative efficient portfolios in the market. The adequacy of the above - mentioned models are tested in the formation of optimal investment portfolio with markets returns by using QSB programme, which works according to the simplex method. The study validates the hypotheses and the results of analysis and measurement of linear programming model led to the formation of alternative optimal investment portfolio on Iraq Stock Exchange. Five efficient alternative portfolios are derived by using Motad Model. Each of these portfolios consists of group companies, which differ from each other as far as the level of income and risk margin are concerned.

الدولة والتنمية في الوطن العربي محاولة لاستباق التغير العالمي في ظل منهجية التحليل المستقبلي == A State And Development In The Arab Homeland An Attempt To Forestall The Global Change By Prospective Analysis Methodology

اسم المؤلف: حسن لطيف كاظم الزبيدي
اسم المشرف: مازن عيسى الشيخ راضي
الموضوع العام: الادارة والاقتصاد
السنة: 2004
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: النجف
الصفحات الاولى:
المستخلص: The state in the Arab homeland is suffering problematics in its concept came from deformed birth during the colonialism period. This deformation birth make the state characterize with many features which make it unable to do its role efficiency. It is : unstable, authoritarian, central, overdevelopment, renter, dependence ,undemocratic, and relative autonomic state. So that, it is difficult to accept that its role to achieve development will be positive in the future based on our view toward the past role and what it done in the last thirty years ago. It is difficult on this state to deal with many problems which came from global change and what this change lead to reduce the economic role of the state in over the world. The international system today witnessed attempts to reform the state and the Arab mast try to dealing with this change.There are many variables determined the future of the states in the Arab homeland : population, natural resource (water and oil), globalization, information and telecommunications revolutions, national and international polices and the relationship with USA. All these variables will play role in the future formation. This study tries to examine how the regional state will deal with these variables in the future, how these variables will effect on it economic role and how it will successes or fail in solving the problems which facing it in the future.This study focus on the view of future by built three scenarios prospective the future during the period (2003 - 2030). The main scenario known in prospective studies as diractal scenario put to display all the affections which accumulate till the middle of prospective period. The second scenario will be as branch of the main scenario and it will also as diractal scenario. So that, it will display the appearances of crisis which increased during the main scenario to transfer the second scenario. The last scenario known as reformational scenario which display reformation program as the researcher imaging, on the based governance concept which stand on a compound relation among state, privet sector and civil society

العولمة المالية وانعكاساتها على النمو الاقتصادي في دول مجلس التعاون الخليجي : دراسة تحليلية للمدة 1985 - 2007 == The Financial Globalization And Its Effect On The Economic Growth In The States of The Gulf Cooperation Council "An Analytic Study For 1985 - 2007"

اسم المؤلف: حسن كريم حمزة
اسم المشرف: كامل علاوي كاظم الفتلاوي
الموضوع العام: الادارة والاقتصاد
السنة: 2009
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: النجف
الصفحات الاولى:
المستخلص: The development that world witnessed during the last quarter of twentieth century And the rise of what is know as the symbolic economy where the monetary Ca0pital is the base of profit via specialization in the Global. Markets that drops place and summarized time due to the information revolution resulted in developing this economy to exceed the real sect which involved new instruments and machinery to the Globalization with its roots that belonged to the fifteenth century comes to make basic changes in the international system through out the machineries that Capitalism used to produce its instrument to from a comprehensive Global system the elements of which do not restricted to states so as to internationalize production rather than transferring the commodities, services and capitals That affects the direct foreign investments which depends on the multi. nation. laities companies, in addition to internationalities capitals due to the communication revolution that the trade types are connected to capital movement. All that will lead to increase the economic growth, increase work opportunities and change the in come resources, so that most countries , especially ambiguous relation among the financial globalization elements, especially the direct foreign investment and the economical growth, the study tries to define the causative relation and its direction between these two elements.The study problem : - the study problem represents in the efforts that Gulf cooperation council states make to improve the economical environment by making laws and facilities, reforming the financial sector and the economical openness , yet these states still suffer of the economical problems that make than unable to comprehends the financial supplement tarries or to attract the direct foreign investments because the money markets are small and unable to compete with the big global markets.study Hypothesis : - The study starts with hay prosthesis says that the financial globalization , its machineries, demands and elements , especially the direct foreign investment have positive effects on the economical growth of Gulf cooperation council states, and the economical growth will be reason to attract the direct foreign investment. The study plan : - To prove the hypothec sis that is mentioned the developing acnes, worked hard to create suitable economical environment and develop the financial sector which is considered as one of the main factors in the economical development process. World become field of competition that attracts the financial globalization via creating the investment environment that can attracts more investment by the involved acts and ficilities. Because of the impotence of the financial globalization to creat the economical growth , the states of Gulf cooperation council put the development al aim on the top of the economical aims for which the direct and in direct foreign investments are conducted as machineries of the economical growth which provides the suitable conditions and here the impotence of the study lies.The study Aims : - The study tries to achieve many aims starting the financial Globalization and its elements as well as the economical growth ,as theoretical study, then analysing the Globalization elements and the in and out capitals flow of Gulf cooperation council states to have performance evaluation of the bank sector and money market in the studied countries. finally, because of the previously ,the study is divided into three chapters followed by the results and recommend ations. The first chapter studied the concepts of the financial Globalization and the economical Growth. Itincludeds three topics. Thef first one studies the financial Globalizationf as a concept. The second studies the main aspects of the financial Globalization, and the third one studies the relation between the financial Globalization elements and the economical growth , as well as studying the possible economical effects of the FDI on some of the total economy variables.. The second Chapter is devoted to study the productive and financial from in Gulf cooperation council states withen three topics. The first one studies the the economical growth nature and the participations of the economical sectors, especially ail and transformational industry sectors, in forming it. The second one studies the development that the Gulf bank sectors witnessed and how did that sectors affected by the current financial srisis. The thard one studies the Gulf money market and analysis its basic indicators and the effects of the financial crisis on the Gulf mony market. The third chapter includes two topics , the first one deals with the direct foreign investment in the cooperation council states , its legislative factors and the economical policies , as well as the development of the FDI. the second topics based on using Granger causative sample with an introduction of who to use the analogical treatment of the sample , then to describe the typical sample by testing the causative relation between FDI and GDP for the period (1985 - 2007).

الثقافة التنظيمية واثرها في بناء ادارة الجودة الشاملة : دراسة تحليلية لاراء عينة من العاملين في الشركة العامة للسمنت الجنوبية معمل سمنت الكوفة الجديد == The Role of Organization Culture In The Implementation of Total Quality Management An Analytic Study For Sample Opinions From Workers In Southern Cement State Company Al - Kufa New Plant of Cement

اسم المؤلف: باسمة محمد باني الزرفي
اسم المشرف: رضا صاحب ابو حمد | يوسف حجيم الطائي
الموضوع العام: الادارة والاقتصاد
السنة: 2004
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: النجف
الصفحات الاولى:
المستخلص: Organization Culture has great importance for service and productive organizations. This importance results from the fact that it is a prominence factor in affecting the achievement of high levels of production in different competitive environments since the most prominent thing that can be achieved by these organizations is the decisive role of the organization culture of members of the organization in supporting the process of production of these organization by the participation of all the members in achieving high quality. This process needs new ideas and attitudes this can be applied to spreading the culture of high quality by using a suggested model to the organization being examined. This model supports the application of the culture of high quality in its essential steps. It is worth mentioning that this subject has not been given much attention by the service and manufacturing organizations concerning its application. This situation has given us the impetus to suggest strategic ideas which will help in establishing behavior measure relevant to labour factor in addition to the possibility of reaching the nature of coherence of this rank and its effect. This will lead to the achievement of ways to establish future plan on the grounds of indication the present and future ends or objectives or goods. On the grounds of the facts mentioned above comes the need to the present study to show the nature of the relation between the culture of organization and the requirements of total quality management(TQM) and also measuring of culture on quality level in order to provide an objective opportunity for the manufacturing organizations especially the Iraqi ones in order to raise the level of their quality its production. The present study has reached a number of conclusions : There is an essential and strategic role which can be played by the organization culture through the implementation Total Quality Management since it is clear from the hypothesis of this study that there is a strong effect. There is also a clear and active role played by the organization culture in the essential demands for Total Quality Management. The relations in this side have always been positive. This proves the essential fact that the demands of high quality are completing one another to result in the improvement of quality and condensing the efforts of the workers and encouraging them to find new ideas for producing high quality products. The study has also reached the following suggestions : It is necessary that the managements should pay a continuous attention to the application of the of the requirements of the Total Quality Management. This top management should have faith in these requirements and the importance of spreading organization culture among the top managements members in the factory. The workers at different levels and specializations should join specialized training courses in the Total Quality Management to improve their skills. The canals of communication should be increased to give the workers an opportunity to send their suggestions and complaints to the top managements.

دور تكاليف الجودة في تحقيق الميزة التنافسية بمنظور المحاسبة الادارية الاستراتيجية : دراسة تحليلية لعينة من المنظمات الصناعية العراقية == Quality Cost Role In Achieving The Competitive Advantage From The Strategic Management Accounting Perspective Analytic Study For A Sample of The Iraqi Industrial Organization

اسم المؤلف: انعام محسن غدير
اسم المشرف: مؤيد محمد علي فضل الفضل
الموضوع العام: الادارة والاقتصاد
السنة: 2012
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: النجف
الصفحات الاولى:
المستخلص: اظهرت مراجعة الباحثة للادبيات ان هناك تحديات فكرية وتطبيقية عديدة بشان المضامين الاستراتيجية لمحاسبة تكاليف الجودة ودورها في تدعيم تنافسية المنظمات وتحقيق الميزة التنافسية. ومن هنا فان هذه الدراسة هي محاولة لاغناء الجدليات المعرفية حول الدور الاستراتيجي | Studying the writes of this subject that there are intellectual and applied challenges upon the strategic contains of quality cost accounting and its role in supporting the organization competition and achieving the competitive advantage, hence this study is a try to enrich the knowledge arguments upon the strategic role of the quality cost accounting in revealing and defining the continuous developing opportunities of all the organization aspects and, as a result, supporting these organization competition in building a strategic position to secure the market leadership and overcome other competitors. The main basis of formulating and developing the study problem represented by two aspects : - the intellectual and theoretical integration between quality cost accounting and the competitive advantage does not reach the level of a theory, the subject is still under the theoretical and conceptual forming due to the researchers `opinions contradiction upon the relation between the quality cost accounting and the competitive ability of the organizations, moreover the quality cost accounting is one of the strategic administrative accounting tools which needs more testing especially in its relation with the organization competitive advantage, the second aspect of the study problem is represented by the results of the researcher field observance, which had been conducted in more than six Iraqi industrial organizations, which indicated the real challenges that face these organizations in treating and applying that tool to support its competitive advantage and ability in defining the quality continuous development, one of these challenges is that most of the quality cost is a hypothetic cost has no effect in the near perspective which made dealing with it within the traditional accounting perspective is impossible. The study problem is represented by many questions, the most distinguished one is (what are the main significances of the quality cost accounting to improve the industrial organizations competitive ability, and how do these organizations look at the strategic role that the quality cost accounting might play to achieve the competitive advantage with all its aspects?). The researcher developed a hypothetic example to represent the quality cost accounting significance to support the statistical studied organizations competitive advantage within the frame of the correlation relations and the mutual probable effects of the quality cost accounting and the competitive advantage. These relations are represented two main theories of correlation and affecting. The researcher developed a pentad measurement tool according to (Likert) measurement which includes five degrees (agreed completely=5,do not agreed completely=1), this tool is subjected to truthiness and verity tests by using advanced statistical methods such as the factorial analysis basing on (Liserel Ver.7 & SPSS Ver. 15). The study hypotheses and example are tested in seven industrial organizations (the New Cement Plant of Kufa, the old Cement Plant of Al - Najaf Al - Ashraf, Men Clothes Factory in Al - Najaf Al - Ashraf, The Plastic Industry Al - Najaf Al - Ashraf, The Public Company of Leathering Industry, The Public Company of Car manufacturing in Al - Eskanderiyah, The Public Company of Plastic Industry), the study sample includes (176 )reopeners, selected by the deliberate sample method, from the study society to include the higher administration, the heads of the engineering, accounting and the quality control departments which had the direct relation with the study variables. The study concludes a number of conclusions in the theoretical and applying fields, the most important is that : - the quality cost accounting could be depended as a main indicator of the understudy factories ability to achieve the competitive advantage because it is the main resource to find out and invest the continuous developing opportunities in spite of the regression of the interest and execution of the quality cost accounting techniques in the studied factories. The study puts forward a number of recommendations : - the successful execution of the quality cost accounting techniques in the studied factories required re - constricting their traditional accounting systems to achieve the cooperation among the departments of engineering, accounting and the quality control to secure the effective flow and the real share of knowledge and information relating the quality cost and its activities, its visible and invisible results that will have important effects on the performance of the accounting system in these factories especially if they came with adopting the strategic perspective of the strategic administrative accounting which means investing the quality cost accounting not only as a tool of recording and documenting but also as an important tool to define the opportunities of creation and the competitive advantage.

اثر ادارة معرفة الزبون في تحقيق التفوق التنافسي : دراسة مقارنة بين عينة من المصارف العراقية

اسم المؤلف: اميرة هاتف حداوي الجنابي
اسم المشرف: علاء فرحان طالب الدعمي
الموضوع العام: الادارة والاقتصاد
السنة: 2006
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: النجف
الصفحات الاولى:
المستخلص: سعت الدراسة الى تحليل وتشخيص اثر ادارة معرفة الزبون في تحقيق التفوق التنافسي، وقد اعتمدت الباحثة المدخل المقارن لتحليل تلك العلاقة بين المصارف الحكومية ومصارف القطاع الخاص ايمانا منها بالدور الستراتيجي والحيوي الذي تحققه ادارة معرفة الزبون في النجاح والت

الاصلاح الاقتصادي : التجربة المصرية وامكانية التطبيق في الاقتصاد العراقي == Economic Reform Egyptian Experience And The Possibility of Application In The Iraqi Economy

اسم المؤلف: اسلام محمد محمود عبد العاطي
اسم المشرف: علي عبد الهادي سالم
الموضوع العام: الادارة والاقتصاد
السنة: 2009
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: الانبار
الصفحات الاولى:
المستخلص: This study addressed the policies of economic reform is an important topic of economic subjects, which is an important tool to bring about some positive changes on the macro - economic indicators of the economies of developing countries. This study seeks to identify the economic and social implications that have emerged when these policies have been applied in Egypt as one of the countries that suffer from permanent disability in the balance of payments as the application of these policies because of economic pressures on large Egyptian economy especially in the eighties with a view to correct the course of the Egyptian economy , it is possible to benefit the Iraqi economy, which has implemented economic reform policies from the experiences of other countries, including Egypt, in the positive aspects and try to reduce the negative effects that result. The study found that the economic reform policies introduced in Egypt under the supervision of the IMF and World Bank have had a positive effect on some macroeconomic indicators, but it produced effects and socio - economic negative After this presentation center for the Egyptian experience can point to the most important conclusions of the study and most important : 1. The monetary policy in Egypt to reduce the high rates of inflation pressure by domestic demand and the use of treasury bills as inflation rate fell from (30%) in 1990 to (2.1%) in 2001, but rose gradually thereafter to reach (9.5%) in 2007 due to the decision of liberating the Egyptian pound in 2003. 2. Successful monetary policy in Egypt to reduce the rate of dollarization (37.3%) in 1991 to (21.35%) in 2000 through the conversion of more deposits in Egyptian banks in foreign currency to the pound. 3. Successful monetary policy in Egypt to reduce the budget deficit, public (2218) million dollars in 1991 to (688) million in 1997 by relying on contractionary policies increase public revenues and reducing public expenditure, which led to the deterioration of health and education levels and contributed to increased rates of unemployment , But reducing public expenditure was a catalyst for monetary policy in reducing inflation. 4. Allocative policy led to a rise in unemployment in Egypt, which in turn led to a negative social outcomes in addition to the escalating pace of financial and administrative corruption in state institutions. 5. Resulted from the policies of price liberalization in all sectors of the economy and liberalization of trade and exchange rate depreciation increasing Egyptian exports of (2360) million dollars in 1991 to (24454.6) million dollars in 2007, but it does not reduce its trade deficit because of increased imports from college (10500.9) million dollars in 1991 to (43289.7) million dollars in 2007 to increase the total consumption of investment goods and consumer goods. 6. Co - economic reform policies with the political factors in reducing the total external debt on Egypt to drop the total external debt (52,027) billion dollars in 1988 to (32,840) billion dollars in 2007. 7. The increase in GDP in Egypt (34220) million dollars in 1991 to (127994) million dollars in 2007 was the result of increase in public revenues within the framework of fiscal policy and increase Egyptian exports. 8. All social indicators resulting from the application of economic reform policies in Egypt are negative indicators such as high rates of unemployment and increased poverty and deterioration of health, education and inequality in the distribution of income between members of the community and the high rate of drug addiction and delayed age of marriage among young people. 9. The application of economic reform policies in Iraq is not optional but mandatory because of Iraq's debts accumulated by non - trade agreement came as the settlement application Iraq to economic reform policies for a discount (80%) of debt owed by Iraq. 10. The auctions by the central bank is high because the dollar value of the Iraqi (1936) dinars to the dollar in 2003 to (1186) dinars to the dollar in 2009 in addition to exchange rate stability in the past three years. 11. The increase in Iraqi exports (17810) million in 2003 to (36400) million in 2007 due to increased exports of crude oil form (92.61%) in 2007 and not because of economic activities undertaken by the state. Recommendations1. Not selling the whole public sector in Egypt and to continue the policy of specialty because it increased unemployment and increased the differences between members of Egyptian society, but should be complementary to the private sector, public sector projects and not a substitute for them to work together, and thus, improve product Egyptian because of competition between the two sectors, thus raising Egyptian exports further. 2. Support of some essential commodities because the Egyptian policy of liberalization of prices for all sectors of the economy have increased the prices of most essential commodities. 3. To support foreign investment in Egypt to new assets only because of foreign investment in Egypt did not want the role because of his preference for ready - made assets. 4. Benefit the Iraqi economy to some positive aspects that resulted from the Egyptian experience, such as that aimed at monetary and fiscal policy to reduce the high rates of inflation by working to improve the quasi - money and the establishment of an effective financial market in order to influence the amount of money in circulation. 5. Continuation of auctions by the central bank at the present time because of these auctions was the reason the President in the exchange rate stability in recent years in addition to its success in controlling inflation. 6. Work for economic diversification in Iraq to improve Iraq's exports to constitute an important resource with the proceeds of the oil sector of the Iraqi economy. 7. Not to exaggerate the reduction rate of exchange at the present time, as Iraq possessed no any industrial or agricultural exports because the exchange rate depreciation could increase the amount of exports to lower prices in local currency. As for inflation, the exchange rate depreciation leads to lower rates of inflation. 8. Encourage the Iraqi private sector to complement the public sector and on its development by enacting laws and the provision of facilities within his economic controls and conditions consistent with the guidance of economic policy to stimulate the state for the advancement of the Iraqi economy and capacity to push the wheel forward. 9. The overall allocation of non - strategic sectors, such as task sectors of oil, health, education and some areas of public services because these sectors of prejudice to the lives and livelihoods of individuals and the country's position and care must be taken to initiate the sale of these sectors, so it should sell or allocate a certain percentage of these sectors to stay away from the sale or total customization so not lose the state to control these vital sectors. 10. Attracting foreign investment and Arab action in Iraq by creating the right climate to offer legal facilities and economic development with an emphasis on developing new projects and existing assets rather than investment and operation of the actual percentage of national manpower and then reflect positively on the unemployment rate in Iraq, and invest the desert areas to address high real estate prices, especially if Iraq has desert areas to be exploited.

دراسة تحليلية لاثر الاستثمار الاجنبي المباشر على اقتصاديات البلدان العربية (مصر والاردن) حالـــة دراســية للمدة من 1991 - 2005

اسم المؤلف: اسامة علي كاظم حسين السعيدي
اسم المشرف: عدنان داود محمد العذاري
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: النجف
الصفحات الاولى:

دور بحوث التسويق في نشر وظيفة الجودة لتحقيق رضا المستهلك : دراسة تطبيقية في الشركة العامة للصناعات النسيجية - حلة == The Role of Research Marketing In Quality Function Deployment To Achievement The Customer Satisfaction : Applied Study In State Company For Textile In Industries Al - Hilla

اسم المؤلف: ازهار عزيز جاسم العبيدي
اسم المشرف: يوسف حجيم سلطان الطائي
الموضوع العام: الادارة والاقتصاد
السنة: 2004
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: النجف
الصفحات الاولى:
المستخلص: To Satisfy the customer is regarded the basic ends and the strategic aim that the business organizations tries to gain and to get this essential aim, the organizations used set of devises and methods, one of which is the Markting researches. By the organizations recognized the customers’ needs and whishes to meet what he expects through tran Lating these needs and wishes into features and characteristics available within the production or service. The translating of these features and characteristics comes through (بيت الجودة) or bringing out the fine quality job.To clarify the of markting research in bringing out the fine quality job to satisfy the customer this study finds out the answers for sercal questions like : - Do the markting researchs hare arole in satisfing the customer? - Do the markting researchs hare a role in accomplishing the dimensions of fine quality? - Does the bringing out of fine quality job need to use the markting reesearch? - Does the bringing out of fine quality have a role in satisfying the costumer?The study includes also a number of practical and theoretical chapters and sectionsThe first chapter deals with the importance, problem, goal, hypothesis and the examples of the study as well as the prevace studies.The second chapter is deviated to the system of markting information and the markting research.The fine quality and its dimensions and the most important way’s to improve quality that are embodied in bringing out the fine quality job are set in the third chapter.The fourth chapter studies how to satisfy the customer and to measure this satisfaction.The practical side has been dealt with in the fifth chapter where we mention the General Company for the textile fadustries in Hilla understudy and display and analysis the data and interpret the results concerning the question re from and display and analysis the data and interpret the results of bringing out the fine quality job and the sequence of production operations and the series of (بيت الجودة)Finally the study gets some conclusions and recommendations.

استراتيجيات الاندماج والشركة القابضة وتداخلاتها في القيمة الحقيقية للسهم : دراسة اختبارية على عينة من القطاع المصرفي العراقي الخاص == Merger of Holding Company Strategies & Interloping In Intrinsic Value of The Stock TEST Study of A Sample of Iraqi Private Bank Sector

اسم المؤلف: ارشد عبد الامير جاسم الشمري
اسم المشرف: جليل شيعان ضمد البيضاني
الموضوع العام: الادارة والاقتصاد
السنة: 2004
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: النجف
الصفحات الاولى:
المستخلص: It is for the companies, regardless of the type of the activity they do (service, production,... etc.), to grow externally by merging or acquisition or by forming holding companies, also called business combinations.This study deals with these strategic & how to apply them to a sample of companies whose financial nature is dominating such as banks that be long to private bank sector in Iraq in which maximizing of enterprise value is a strategic goal for all types of these companies in order to remain in competitors environment & achieving maximum returns with possible least risks.Thus, this study came out with new style that has never been mentioned in the previous studies. So, this study is considered as corner stone for the companies to work inside the country now a days by preparations to face different challenges such as data revolution & expected opening to Arabic & foreign banks. It is the effect in real value of stocks of these companies due to merger operations & holding companies.It is noted from the research the clear intercept in maximizing the real value of the stocks & thus leading to maximizing the enterprise value which positively affect economical activity of the country as a whole

واقع المديونية العربية في ظل المتغيرات الدولية المعاصرة == Reality of The Arab Debts And Its Future Horizons Within The Contemporary International Changes

اسم المؤلف: احمد عباس عبد الله المحمدي
اسم المشرف: نزار ذياب عساف
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: الانبار
الصفحات الاولى:
المستخلص: The problem of indebtedness is considered one of the main problems from which the developing countries , including the Arab countries , suffer due to a gap in the local resources : e.i. savings are unable to cover the required investment. This problem increased in the last three decades of the past century to be at the top of the problems that these countries suffer from. The foreign indebtedness is defined as an outer commitments of governmental debt including national governments or one of it’s attachments such as departments or Agents in addition to the past independent governmental. The accumulation of the foreign debts of the indebted Arab countries led to clear marks on their economies. The average of these debts had been increased more than the average of the local production besides the great decrease in the local accumulations which enforce these countries to knock the door of the foreign debts in order to obtain the required sums to fill the gap of their balance of payments. It had been concluded from this study that most of the Arab countries are still suffering from unsolved problem represented by the disability of the local resources to cover the requirements of the economical development. The effects of this problem had over come the economical aspects of these countries to the social and political aspects due to which the political decision of the indebted countries had been subjected to the control of the super power in addition to hindering the cultural and social efforts of these countries. The sums that have paid in installments or interests, reduced the average of the foreign currency exports and that affected the ability of these countries to import their needs of goods and other services. This requires to create a United Financing Arab Corporation able to provide the financial resources from the petroleum countries and directing it centrally by an economical way forwards the disable countries in order to achieve stable Arab development besides some of the Arab countries will buy the Arab debts from their foreign origins in order to face the problem of the foreign indebtedness and scheduling the debts and to limit the short - term foreign loans of high benefits.

تحليل العلاقة بين الدورات الائتمانية ودورات الاعمال في ظل تطور الصناعة المصرفية == Analyzing The Relation Between The Credit Cycles And The Business Cycle Under The Development of The Banking Industry

اسم المؤلف: احمد حسن عطشان البديري
اسم المشرف: عبد الحسين جليل عبد الحسن الغالبي
الموضوع العام: الادارة والاقتصاد
السنة: 2012
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: النجف
الصفحات الاولى:
المستخلص: The studies relating the fiduciary and its cycles occupied an increasing attention in the last few years within the frame of searching the suitable fiduciary level to achieve the optimum economic growth and avoid the negative effects of its cycles that might be a result of the business cycles or the opposite , especially that there are many complexities in addition to the economic, social and political effects of the business cycle as well as the increased effect of the Credit cycles under the modern development in the bank industries. World countries , especially with the developed economic , still suffer from the effects of the Credit cycles since the great depression in 1929 ,or even a long time before it, to the current financial crises ( real estate mortgage) , which involved it to put , within the frame of its economic and social aims, fiduciary conditions and standards to limit or restrict the negative effects on the bank system that resulted from the sequence of the Credit cycles which have a strong relation with the business cycle. Decreasing the fiduciary conditions within an expansionary monetary policy might resulted in an economic growth that might lead the business cycle to its highest degree, but that might cause economic problems if the loans is not paid for any reason , hence the responsible persons of the banks turn to strictness and that in its turn decreases the consumer and investment expenditure and leads to the regression of the business cycle. The business cycle, in its greatest turn point increase the expectations for the investors so the demand of fiduciary is increased motivating the banks to increase the fiduciary it grant. With the smallest turn point the demanded fiduciary decreased. Basing on what has mentioned before , the relation between the Credit cycles and the business cycle , it is a mutual one , each one might caused the other , or the causative relation might go on the same direction. There are no many studies to investigate the effect of these cycles on the economic activities or the relation between them , so this study aims at defining this relation and its direction paying the greatest attention to the Credit cycles due to the scarcity of the Arabic writes in this field. For this reason we shall study the two cycles in Japan , the United States of America and Iraq. The study aims at showing the effect of the Credit cycles, under the modern development in the bank industries ,on business cycle , as well as the effect of Credit cycles on the bank system. The study hypothesizes a mutual relation between the Credit cycles and the business cycle ,restructure a great number of banks with Credit cycles. The study depends on two methods of analyzing ; the descriptive analysis of the Credit cycles via the relating variables in Japan , the United States of America and Iraq, and the quantitative analysis according to modern mathematical and quantitative analyses methods to measure the Relation between the Credit cycles and the business cycle and define its direction. To prove the hypothesis , the researcher depends countries with developed bank systems that affected the economic activities : - Japan , the United States of America and Iraq. The reasons of selecting these countries are that it submitted to the Credit cycles or the business cycle or both of them, and the availability of the data and information that are demanded for the research. The study time scope is varied from country to another according to the cycles time, the fiduciary and the business , or according to the available data, in general the study, for the three countries, covered the period from ( 1990 to 2010).

قياس اثر التعليم في النمو الاقتصادي في العراق للمدة 1985 - 2011 == Measuring The Effect of Spending On Education On The Economic Growth In Iraq For The Period (2011 - 1985)

اسم المؤلف: احمد ابراهيم مهدي الزرفي
اسم المشرف: حيدر نعمة بخيت
الموضوع العام: الادارة والاقتصاد
السنة: 2013
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: النجف
الصفحات الاولى:
المستخلص: احتل التعليم اهمية كبيرة من قبل جميع الحضارات البشرية لما له من دور كبير في تطور المجتمع وتقدمه ومن ثم تحقيق التنمية الاقتصادية والبشرية والتي اخذت تحتل موقعا مهما من بين اهم القضايا الاساسية التي تسعى البلدان النامية الى تحقيقها وهذا الامر منطقي اذا ما | Education soccupied agreat significance in all human cultures. Because it has agreat role to advance and progress the sociely then we can achieve the humand the economic development. Which become the important cases that every growing contries seek to achive it. And this is logicaly aloility to development the education.For that it interoduce the skils and educational knowing to develop the students capacity and their talents that we infer in the scope of development. The studies start off go ahead from supposition to the effect that there are abig part to human resource in process of human. The economic by saving necessary capability to push the development wheel and in surance and continuity in shape large dynamism. Hence that there are direct relation for all from the instruction the exits and to spend at the instruction with the local the general produced during of the studies.The study including three chapters the first chapter of them belong to theoretical spnere to the study and inreality two subjects to take the first subject the notion the sphere to the instruction during understood the instruction ,the economics of instruction, returings of instruction and development the instruction the economic intellect, where as to take the second subject is the theoretical the sphere to part the instruction in the development during part the instruction in the economic development and part the instruction in the human development. As for the second chapter might belong to the instruction reality and development in the Iraq and by two subject too, to take the first subject the instruction of reality in the Iraq during the primary ,secondary ,professional instruction and the graduate instruction besides the spend at the instruction and the second subject to take the development of reality in Iraq during the plans, the programs and the development of the methods, besides studies some of the development the indicators, where as the third and the last chapter belong to the applied side to comparison role the instruction in the economic the development, and by three chapters it was the first subject to review the theoretical the sphere of experiment sample the causal relation ship, and the second subject to role the causal relation ship between the general, logical of the produced, and another changes in dependence at the ready , the statistics of the programs gretl1.9.9 and it to arrive at bereft the relation ship between the instruction and the economic development in the Iraq, where as was the last subject might belong to standard analysis in the light of produced of the second subject and by the in dependence at the ready, the statistics of the program minitab 16.1

اطار مقترح للرقابة الداخلية لتعزيز الثقة في نظام المعلومات المحاسبي ICBS : دراسة حالة في المصرف الاهلي العراقي == A Suggested Frame For The Internal Control To Support Trust In The Icbs A Case Study In The Iraqi National Bank

اسم المؤلف: ابتهال قاسم كطيو الحسين
اسم المشرف: بشرى عبد الوهاب محمد حسن الجواهري
الموضوع العام: الادارة والاقتصاد
السنة: 2013
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: النجف
الصفحات الاولى:
المستخلص: على الرغم من تنامي استثمارات المصرف في نظم المعلومات المحاسبية المتطورة الا ان التباينات مزاالت حاسمة بين عموم المصارف في مدى نجاحها ليس من خلال اقتنائها لنظم معلومات محاسبية متطورة فقط، بل في سعيها لاقتناء منظومة لتقنية المعلومات غير قابلة للتقليد والاخت | In spite of the growing bank investments in the developed ICBS, the deviations among banks still crucial on the level of their success in acquiring developed accounting information systems as well as in their attempts to acquire an information technique system that could not be imitated or penetrated. Acquiring the distinguished performance is no longer connected to the modernized systems types, rather it is more connected to providing this system with the serious elements. The effective interior control could participate in providing and supporting trust. This stud aims to create a theoretical and intellectual frame for trust services, define the methods and steps that could be followed to response efficiently to the information security risks. It also aims to demine the procedures that should be followed to maintain the confidentiality and privacy of the ICBS inputs and outputs, as well as defining the involved policies to process data and report them effectively to all their authorized users. In one aspect, the study depends on formulizing a proposed frame to evaluate the interior control effectiveness in the accounting information systems applied in Iraqi private bank and its ability to support trust. The study concludes a set of results that could be summarized as following : - The bank does not have a purchasing unit, rather it followed the main supplier in Amman that is to say it does not have the authority to choose the system it should use. In case of sudden accidents, there are no certain procedures to retrieve the backups relating the stored data. Moreover the backup storage is saved on hard disc and kept in the bank building rather than in a more save place. Holding period had not been defined and that allow the unauthorized employees to access those data. Though the password is subjecting to many conditions; it should be complicated and should be changed within 99 days, yet many risks had been observed represented by adopting simple password and did not changed within the defined time, sometimes it lasts for 730 days, sequentially the unauthorized employees have greater chance to access the users accounts with the increasing chance of access the system to damage the saved data confidentiality and safety. Hence the following recommendation are presented by the researcher : - The bank should have a purchasing unit to be provided with the involved and required systems and devices. Certain procedures should be put to retrieve the backups In case of sudden accidents, and the backups should be kept in a save places out of the organization or company with certain machinery to save these data according to their importance. A clear policy should be followed to separate responsibilities by informing each employee with his own responsibility which should be defined according to experience and qualifications. The security procedures should be developed and modernized periodically. Complexity is involved to in using password which must be changed within 99 days. The users should be subjected to control procedures to be restricted to laws and informing them of the hazards and risks that the bank might face if they reveal or exchange certain confidential information unintentionally as well as setting punishment in case of breaching such procedures or instructions.

استعمال سلسلة القيمة ودورة حياة المنتج في تقويم الميزة التنافسية السعرية : دراسة تطبيقية في الشركة العامة للاسمنت الجنوبية - معمل اسمنت الكوفة الجديد == Use of The Value Chain And Product Life Cycle In Evaluation The Competitive Advantage of Price

اسم المؤلف: امير عقيد كاظم العرداوي
اسم المشرف: ايمان محمد عبد الله الموسوي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: النجف
الصفحات الاولى:
المستخلص: في السنوات الاخيرة حصل تغير كبير في استراتيجيات المحاسبة الادارية وخاصة في مجالات خفض الكلف وتقويم الاداء التنافسي، فقد استعملة مدخل سلسلة القيمة ودورة حياة المنتج، بسبب ما تعانيه انظمة التكاليف التقليدية من قصور اذ لا تفي بمتطلبات الادارة الحديثة، ولمو | In recent years, a significant change go in strategies of management accounting, especially in the areas of reducing costs and performance. The entrances of the value chain and the product life cycle, has been used Because of inability the traditional costs of as do not meet the requirements of the modern management. And to keep pace with progress in all fields, especially the industrial sector the researcher put his first.interest in this subject to the fact that the Kufa Cement plant is suffering from intense competition led to a decline in sales due to the dumping of the Iraqi market with various types of cement from various origins which cause cement product for 2015 at gradient phase and reflected negatively on its ability to survive and grow in the market and keep it.The subject of the current study highlight the role of the value chain and product life cycle to assess the price competitiveness experienced by the cement producer, through a focus on the targeted cost technique as one of modern technologies in industrial product pricing as it depends on the market approach in determining Competitive price that is through pleasing the customer and ensure their loyalty to the product.After crystallization of the conceptual framework and review of previous related research efforts, a study hypothesis was formulated and tested in General Company of Southern Cement - The Cement Kufa plant. in order to identify and use Value Chain tool in reducing of product life cycle cost through consensus between value chain activities efforts, that is, research and development activities, design, production, marketing, distribution, and customer service as well as supportive activities as the Infrastructure, activities Human Resource Management , activity Technology, activities and Purchases, activities. These goals came from the importance of the study, as its importance stems from the integration of the value chain and product life cycle in order to identify opportunities for cost reduction and assess the competitive advantage of the price. The main findings of the study as follows : 1. To analyze the value chain two methods, the first one is the analyze a series of internal value chain of the company, which is called (Porter), method where divide of the value chain activities into two groups of activities, the first consisting of five core activities and the other consistency four activities are in support, while the second method is the method of analysis of manufacturing value, which includes six activities starting from the birth of the idea and ended with provide the service to the customer2. Adopting target cost for the purpose of product pricing, particularly competing products in the manufacturing modem environment as required for the adoption of the target price (market price) of the product contender and then refer to calculate the target costs depending on the analysis of operations to the prime unit sub - activities and determine the costs and try to activate or cancel no - value added activities. The study concluded with a set of recommendations, the most important first : the need to apply the product life cycle as it contributes to the innovation product through the use of the value chain that determine the activities that add value and exclude activities that no value added through production process, and secondly : the company should work on reducing the price of the product or add a competitive edge before the product is up to the stage of deterioration is done either by reducing the profit margin target or target cost reduction.

اثر الصدمة النقدية في سوق الاوراق المالية : دراسة تطبيقية في العراق والاردن للمدة (2009 - 2015) == The Impact of Monetary Shock In The Stock Market Practical Study In Iraq And Jordan For The Period (2009 - 2015)

اسم المؤلف: علي اياد حسن علي الربيعي
اسم المشرف: حسين ديكان درويش الدليمي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: العلوم المالية والمصرفية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تعد الاسواق المالية العراقية من الاسواق الناشئة التي يكاد ان يكون تاثيرها معدوما في النشاط الاقتصادي قياسا بالاسواق المالية التي في المنطقة, بسبب ضعف الجهاز المصرفي وكذلك السياسات النقدية الداعمة لحركة السوق , فالاقتصاد العراقي اقتصاد ريعي ليس له القدرة ا | Consider the Iraqi financial market of emerging markets, which is almost to be its impact non - existent on the relative financial markets that the region's economic activity because of the weakness of the banking system as well as monetary policies in support of the movement of the market, indicators the economy of Iraqi economy is Rentier one not have sufficient capacity to withstand the shocks so that when the monetary shock occurred soon It shows the impact in all economic sectors and from here, the study tried to find the extent of the shock effect of the money supply (M1) and its impact on the stock market for the period (2009 - 2015) quarterly data, Proceeding from the premise that the monetary shock has a strong and effective impact on the stock market in the long term.The study contained the three chapters The first chapter discusses the theoretical framework for monetary policy and monetary shock in the first part, while taking second chapters deals with the reality of monetary policy and the stock market in Iraq and Jordan , moreover the third chapter consists of the applied section (the econometrics) of the study.The research concluded that the monetary shock has an effective role of the market stock in the long run in Iraq , while that effect is weakness it the Jordan economy. Finally , the research recommends to plan the monetary policy in Iraq same as the role of its impact in the Jordanian economy.

اثر الاقتصاد المعرفي على مؤشرات التنمية في الاقتصاد العراقي للمدة (2015 - 2003) == The Impact of Knowledge Economy On The Indices of Development In Iraqi Economy For The Period (2003 - 2015)

اسم المؤلف: بيداء محمد ضياء جعفر الخفاجي
اسم المشرف: احمد خليل الحسيني
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: العلوم المالية والمصرفية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يعد مفهوم الاقتصاد المعرفي من المفاهيم الحديثة في الادبيات الاقتصادية العراقية , وقد ازدادت الدراسات حول هذا الموضوع في المدة الاخيرة وذلك ادراكا لاهميته في تنمية قطاعات الاقتصاد العراقي بشكل عام.لذلك فان الهدف من هذه الدراسة هو التعرف على ماهية الاقتصاد | The knowledge economy is a new concept in the economy of Iraq, and the studies on this subject have increased in the recent period due to its importance in developing the Iraqi economy in general. Therefore , the aim of this study is to identify what knowledge economy is as an orientation in the Iraqi economy , and also to study the possibilities and ways to adapt the knowledge economy and its output indicators in order to serve development programs.To reach to the aims of the study, the research is divided into three chapters. Chapter One deals with the basic concepts that and related to the subject of knowledge economy and also review the historical framework of this concept. Also , identify its features and traits. The research also studies the basic concepts of development , as well as the fields of development and its objectives. Is also studied the relationship between knowledge economy and development.The second chapter deal with the reality of the knowledge economy indicators for selected countries , including the reality of the Iraqi economy for the period (2003 (2015 - The most important characteristics. It also studies some sectors of the Iraqi economy, and the indices of knowledge economy, in Iraq particularly , and some banking economic indicators in Iraq and assesses the knowledge economy indicators in selected countries , including : Iraq , Egypt , and United Arab Emirates. Fur thermion , The chapter studies the experience of Egypt and the United Arab Emirates of the concept of the knowledge economy and to compare them with the experience of Iraq. In the third chapter, the relationship between the knowledge economy and indicators of development of the Iraqi economy is measured for the period (2003 - 2015) The date is analysed statistically. They are (health, education , agriculture , GDP, oil and research technology and development ), which is obtained from the annual bulletin of the Central Bank of Iraq for the years between (2003 2015).The results were obtained by using ( Eviews 7.1 ) showing that some of the variables agree with while other do not logic of economic theory.The main conclusion is that knowledge economy can be speed up to achieve the development that will enable Iraq and the Arab countries through the growth and sustainability and also raise the level of welfare in the community in the long term by improving the practices , staffing , employment , raise production capacity and fairness of income and wealth, which substantially affect , the economic growth and in the allocation of resources to gain knowledge of the distribution.The study recommended paying attention to system knowledge - based economy through creating a ground and activate it in all operating establishments in Iraq (private and public sectors ) also to create an environment that allows the flow of knowledge and investment in information and communication technology and also to encourage the business activities so as to help the development and training.

تاثير المزيج الترويجي في خصائص الخدمة الصحية : دراسة تحليلية لاراء عينة من المديرين في المستشفيات الحكومية في محافظة بابل == The Impact of Promotional Activity In The Provision of Health Service An Analytical Study of The Views of A Sample of Government Health Sector In Babylon

اسم المؤلف: بحار سعد عباس علي
اسم المشرف: ثامر هادي الجنابي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة صناعية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تتلخص هذه الدراسة بتحديد تاثير المزيج الترويجي في خصائص الخدمة الصحية من خلال تطبيقها على مدراء المستشفيات الحكومية في محافظة بابل. فهي تروم تحقيق الاهداف الاتية : 1 - وضع اطار نظري يوضح متغيرات الدراسة المتمثلة بعناصر المزيج الترويجي.2 - وضع اطار نظري ي | This study sought to determine the impact of promotional activity in the provision of health service, by applying it to a sample of public hospitals managers in the province of Babylon. This study seeks to achieve the following objectives : 1 - knowledge of the relationship and influence between the dimensions of promotional activity and health service in the study sample.2 - Identify the fundamentals of promotional activity and the provision of health service.3 - stand over the application of promotional activity in the health organizations (study sample).For the purpose of achieving the objectives of the study were planned Hypothetically specify the nature of the relationship between the independent variable dimensions and proportions based variable mode, and for the disclosure of the nature of this relationship has been formulated several hypotheses were tested using the means of advanced statistical, and the application of statistical program For windows - spss - 18, used the coefficient simple to measure the correlation between variables and test the link (z) to know the moral of this relationship, and test (F) to determine the moral regression equation, it was also used (R2) to explain the amount of the impact of the independent variable on the dependent variable. Morgan was chosen Teaching Hospital and the Hospital of Hilla, educational and hospital childbirth and children as a sample for the study.1 - no correlation between each variable of promotional activity variables with the health service variable dimensions and proportions varying relationship.2 - There is a significant effect relationship moral promo activity in the health service..The study concluded with a number of recommendations, including : - 3 - The need for the study sample public hospitals to activate the advertising activity of health services provided by it and contribute to the counseling and health education through the adoption of the traditional means of announcement posters, playlists and radio and television programs in addition to the adoption of modern methods as a network Internet and e - mail.4 - The study sample public hospitals have to pay great attention to the means of sales promotion commensurate with the health services provided to the properties by it to build a mental image is positive for the hospital, such as the provision of ambulances to transport patients to and from hospital, providing free services to a particular medical conditions, creating mobile clinics to provide rapid health services in the requested locations, provide price discounts to patients when asked to repeat certain health service.5 - the government hospitals involving medical, nursing and administrative Mlakatha training courses in the field of public relations for giving them the required knowledge in how to connect and interact with various disease states

مدى التزام مراقب الحسابات بمعيار فحص استمرارية المشروع من خلال الاجراءات التحليلية لغرض ابداء رايه : دراسة تطبيقية لعينة من مراقبي الحسابات في العراق == Extent of Auditor'S Obligation To Examine The Standard of Continuity of The Project Through The Analytical Procedures For The Purpose of Expressing An Opinion - Practical Study of A Sample of Auditors In Iraq

اسم المؤلف: احمد غازي محمد البهادلي
اسم المشرف: علاء فريد عبد الاحد يوسف بطو
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: النجف
الصفحات الاولى:
المستخلص: This research aims to identify the extent to which the auditor in the Audit Court and the offices of the auditors' guidelines of the international audit 570 standard as well as to identify the extent of compliance with the auditor to express an opinion sustainability of the project through the analytical procedures performed by, or find a relationship between the ISA's 570 continuity and ISA 520 analytical procedures, and also to identify the obstacles faced by the auditor of the sample in the application of criteria 570.520 the research aims also to contribute to the possibility of their application in the work of the auditor, As it purports search also to identify the most important subsequent events that may affect the continuity of the project and what are the guidelines mentioned by ISA 560 (subsequent events) to deal with such events, where he originated the goals of the problem suffered by the search of cases of inability to continue facing some economic projects, despite assurances from the administration that refer to the safety of the continuity of the project when preparing financial statements as the auditing profession career serving conflicting parties in interest who are users of financial statements so it is always keen to have her opinion the financial statements, which verified by offered as fair a sincere representation accounting information, Where he sought Search For his part, applied to the number of auditors in the Board of supreme audit and auditors of some of the auditors' offices in Iraq, to demonstrate the commitment of these monitors the standard of international scrutiny own 570 continuity when the screening process and appropriate evaluation of the imposition of continuity as well as the extent of their employment applications analytical procedures when examination of the process of the project's ability to continue under the ISA 520 (analytical procedures), as well as his role in the realization of subsequent events that may raise doubts about the project's viability, were examined or determine the scope of this commitment by extrapolating to a group of auditors' reports audit Court and the offices of the auditors and determine any observations and explanations that are consistent with the criteria as well as the preparation of questionnaires were distributed to a number of auditors has been hiring them also to promote the process of determining the extent of the auditor's commitment to two criteria, Research has recorded several conclusions in the side (theoretical and practical) of the most prominent of the hypothesis of continuity depend on a lot of accounting principles, a major accounting impose should the auditor examined and hosted and express an opinion about it under international scrutiny 570 standard, as well as he has to employ analytical procedures Forum contained in ISA 520, "analytical procedures" in order to help him get to items that carry a high rate of risk and may include doubt continuity indicators, as well as the research found that there are acceptable for application of international criteria vertebrae 570,520 by the auditors in Iraq.

قياس وتحليل ظاهرة الفقر وعلاقته بالتفاوت في توزيع الدخل في الاقتصاد العراقي للمدة 1987 - 2007

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

دور ضريبة الدخل والتضخم في تقييم الاسهم العادية : دراسة تحليلية في عدد من الشركات الصناعية المساهمة المدرجة في سوق العراق للاوراق المالية == The Role of Inflation And Income Tax In The Stock Valuation An Analytical Study In A Number of Industrial Shareholding Companies Listed In The Iraq Stock Exchange

اسم المؤلف: علي محمد حسن الكشوان
اسم المشرف: محمد علي ابراهيم العامري
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة الضريبية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: This study examines the role of inflation and income tax in the stock valuation of industrial shareholding companies listed in the Iraq Stock Exchange for the years (2009 - 2013).in the evaluation of stocks under the influence of the joint stock companies' inflation. To determine the extent of the disparity between the nominal value of shares before and after tax, as well as between the real value of the shares after deducting inflation before and after tax in the case of zero growth.The study depended on annual reports of the companies of the research sample of the Iraq Stock Exchange, as well as the Iraqi Securities Commission. Besides the annual reports issued by the Ministry of Planning, as well as annual reports and statistical bulletins issued by the Central Bank of Iraq, Where the study sample included five industrial companies to study the necessary data were available.Results of the study showed that inflation has a greater role in the assessment of stocks than the tax. The hypothesis which says the tax's role is bigger than the differentiation of evaluation of nominal shares for the real share of inflation, has been rejected.The study concluded to a set of abstracts in which, the corporate income tax has a role in increasing the risk of systemic coefficient, which in turn led to an increase in the cost of financing (discount rate), and this was contrary to the opinion of (summers.1981) resulting in a decrease in the value of common stock. Except for one company in which its beta coefficient appeared negative because of the rates of return achieved for the company don't agree with the rates of return achieved for the market portfolio. The results also showed that inflation has a greater role in the differentiation of stocks evaluation than the tax through the results that have emerged for companies in the study case was standard is the nominal value per share before tax. Also, the study found that the rate of inflation was instrumental in reducing the cost of funding considerably before tax as the cost of financing is negative and this was reflected on the stock value as a negative. Also, the study found that the rate of inflation was greater than the tax on profit per share of real nominal pre - tax. And the study found many recommendations, the corporate attention to inflation and supporting financial statements with an extension shows the impact of inflation.The usage of borrowed f in an efficient way in the financial structure of the company in order to receive tax savings, because the cost of funding the borrower is less than the cost of financing property. As well as corporate attention to beta (B) do not approach the more systemic risk required rate of return increased and then decreased stock value. Also stated in the recommendations on the General Commission for taxes to reconsider the fixed tax rate on corporate income and replacing it with a progressive tax, applying the principle of Justice and equality.

تحليل السياسات السعرية لشركاث الهاتف النقال في دول مختارة مع اشارة خاصة للعراق == An Analysis of Mobile Companies Pricing Policies In Selected Countries - With Particular Reference To Iraq

اسم المؤلف: راجي محيل هليل الخفاجي
اسم المشرف: عبد الستار عبد الجبار موسى
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The mobile phone companies in all over the world are mostly distinguished by their limitid number, mutual relations, trading with rival companies in other countries, and while some of them working together in developed markets, others work in the emerging markets which are in the early stages of growth and spread.The pricing decisions and some other decisions, despite those differences mentioned above, are taken by those companies according to governments regulations related to organizing the olegopoly markets work.As a result, those decisions are usually characterized by being strategic in their behavior and in their direction to enhance the companies bargaining power against consumers, to control the prices, and market shares, especially when those companies agreed implicitly to control the prices and the market shares.This dissertation aimed to study pricing systems in the various countries, and analyzing the nature of the pricing prevailing strategies in the mobile markets in selected developed countries from (OECD), which both France, Switzerland, and some of the developing countries, which both Egypt, India, with particular reference to the case of Iraq, and compare its mobile services prices with some of the neighboring countries, based on Microeconomic, game theory application ,and Nash bargaining solution.Also, this dissertation was drafted a proposed model for the mobile services pricing, that can provide the minimum necessary calls minutes prices, which commensurate with the gross national income per capita, or with the poverty level line, that can be applied in practice, not only in Iraq, but in different developing countries.These services, which became a necessity basic for progress, prosperity, and an important pillar in the process of sustainable development, poverty fighting, and make it available had became a legitimate right, that guaranteed by the state, and it is an important basic need, of an individual or family requirements, especially, in the current situation in Iraq, which Wired telephone service significantly deteriorated, and there is no suitable efficient alternative, but only mobile services, which are private sector companies owned, and there is no competitor in the public sector.The government task is find a balance between allowing monopoly companies to cover its costs, with a profit margin, and not allow those companies to impose monopolistic price, which expands the size of the lost loss, and lower the level of welfare.In order to achieve the objectives of dissertation, it has been divided into three chapters, the first included theoretical economic framework, while the second chapter has included the trends of mobile services pricing in selected countries as described above, and third chapter included the recent economic directions of the mobile services pricing in Iraq.Finally, the dissertation has reached a number of conclusions, The most important one is, that the efficient, transparent government regulation for the mobile phone licenses rounds management, and the reduction of taxes, and fees that impose on mobile phone companies, will lead to increased spread, reduce prices, and increase the level of social welfare

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

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

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

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

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

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

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

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

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

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

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

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

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

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

امكانية استخدام استراتيجيات التكنولوجيا في تحقيق الاسبقيات التنافسية باتجاه الانتاجية الخضراء : دراسة حالة في شركة مصافي الوسط / الدورة == Possibility of The Use of Technology Strategies To Achieve Competitiveness of Priorities Toward The Green Productivity A Case Study In Middle Refinery Company\ Al - Dourah

اسم المؤلف: نهضة علي عباس التميمي
اسم المشرف: رفاء فرج سموعي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: وجبت التحديات وحالات اللاتاكد البيئي من منظمات الاعمال, ولاسيما الصناعية منها, ان تصبح دائمة البحث عن السبل التي تستطيع من خلالها تحقيق هدف البقاء والنمو والاستمرار, لذا ساهم هذا البحث في مواجه ذلك بمتغيراته الثلاثة المتمثلة بـ ( استراتيجية التكنولوجيا, و| The challenges and uncertainty in business organizations, especially industry, necessitated that they every way for the achieving the goal of survival, growth and continuity. Therefore, this research contributes with confronting the three variables of (technology strategy - green productivity, operational distinguishing). The investment of developed modern developed to cope up with the requirements of the age in the production process requires the creation of levels of productivity that exceeds the traditional levels of production, namely, the green productivity, which is a high level of production. This new level will achieve double goals; the first is to maintain the safety and security of the environment against pollution, and the second is suitability with the demand of the clients. Upon that fact, the research endeavor aimed at stating and diagnosing the importance of the secondary dimensions for the technology strategy in achieving the operational distinguishing with the average of achieving higher level of green productivity. The researcher depended on a group of methods in order to test the correlation relations and the effect of hypotheses that were formulated on the correction of the plan by the use of the method of research (descriptive checklist and case study). The Company of Middle Refinery \ Al - Durrah was chosen as the community of the study. The sample included (7) types of the production of the light oil derivatives - the Commission of Oil derivatives as a field of study in order to evaluate the three variables. The research comes up to a number of findings which are result of the intellectual and application aspects tackled by the researcher that diagnosed the reality of the company and the sample of the study. It is found that there is a gap that ranges from (%7 - %20). That means there is partial application of the study variables of the technology strategy and green productivity (independent variable - medium variable). In addition to conducting the quantitative aspect to document and measure the level of their realization quantitatively. The researcher recommends depending on the results of the evaluation of the checklists and the results of the quantitative aspect for both to achieve more work on the ideal use of the resources in a manner that helps to narrow the gap to reach to the ideal level (%100) to achieve better work environment which would be recorded on coming up with a various products that meet the satisfactions of the demanding parties. In addition to that the researcher makes relevant suggestions.
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