Show: 25 50 75 100 Results

Search results: 75 out of 14,595

الاثر المتبادل بين عجز الموازنة العامة وعجز الحساب الجاري في بلدان نفطية مختارة == Mutual impact between the budget deficit and the current account deficit in petrolical selected countries

Author name: نور حسين علي العيساوي
Supervisor name: عبد الكريم كامل عبد الكاظم ابو هات الطائي
Specific topic: Banking & Finance Science
Degree: Master
Language: Arabic
University location: Wasit
First pages:
Abstract: يهدف هذا البحث الى تحليل الاثر المتبادل بين عجز الموازنة العامة وعجز الحساب الجاري في الاقتصاد النفطي، وقد اختير(العراق والكويت وعمان) كحالة تطبيقية. حيث اعتمد البحث على البيانات السنوية التي شملت الفترة من (2000 - 2014). مع بيان نظري لعجزي الموازنة العامة وعجز الحساب الجاري في ضوء فرضية التكافؤ الريكاردي التي تنفي وجود اية علاقة بين عجز الموازنة العامة وعجز الحساب الجاري، واما الفرضية الكينزية فتدل على وجود علاقة طردية بين العجزين الى جانب افتراض تاثر عجز الحساب الجاري بعجز الموازنة. ولاهمية الخصائص التي يتسم بها الاقتصاد النفطي، فقد بين هذا البحث ان كلا من فرضيتي التكافؤ الريكاردي، والكينزية غير قابلتين للتطبيق في الاقتصادات النفطية، وذلك لتاثر كل من عجزي الموازنة والحساب الجاري بالايرادات النفطية. اذ تؤثر الايرادات النفطية في الدخل الذي تمول به الحكومة موازنة الدولة، وايضا تؤثر في الصادرات من السلع والخدمات. وانطلاقا من تلك الاهمية للايرادات النفطية في عجز الموازنة وعجز الحساب الجاري، تتوطد العلاقة الطردية بين هذين العجزين من عجز الحساب الجاري باتجاه عجز الموازنة ، اي ان هنالك علاقة سببية ذات اتجاه واحد من عجز الحساب الجاري تجاه عجز الموازنة العامة، في كل من (العراق والكويت). واما في عمان فقد ايدت النتائج فرضية المكافئ الريكاردي. وكذلك ارتباط هذين العجزين بالايرادات النفطية واتساعهما عند انخفاض تلك الايرادات وتقلصهما عند ازدياد تلك الايرادات، مما يستتبع الضرورة القصوى لتنويع مصادر الدخل لتجنب خضوع الاقتصاد لتقلبات اسعار النفط الخام وتاثيرات سوق النفط العالمية | The goal of this research to the mutual impact between the public budget deficit and the current account deficit in the oil economy of the analysis, and taking the (Iraq, Kuwait and Oman) applied as a case. Search and adopted the annual data covered the period from 2000 to 2014. The research theoretical basis for the budget deficit and current account deficit, which is interpreted by the economic theories and hypothesis parity Alrikarda who denies the existence of any relationship between the budget deficit and current account deficit, while the Keynesian theory is indicative of the existence of a positive relationship between Aladzen in addition to the assumption that affected the current account deficit budget deficit. Given the characteristics of the oil economy, between this research that both parity Alrikarda hypothesis, and Keynesian theory is applied to midwives in the oil economies, so as to each of the affected caudal budget and current account of oil revenues. The income of oil affect the government's income, which is funded by the state budget, also affect the exports of goods and services. Given the importance of oil revenues in the budget deficit and the current account deficit, consolidated direct correlation between these two Aladzen of the current account deficit towards the budget deficit, meaning that there is a causal relationship in one direction of the current account deficit towards the budget deficit, in both Iraq and Kuwait. But in Amman it supported the hypothesis results equivalent Alrikarda. Since the procedures leading to the reduction of the deficit in the state budget will lead in turn to reduce the current account deficit. The correlation of these two Aladzen oil revenues and Atsallma at low those revenues and Tqlsma at increasing those revenues, and this suggests the need to diversify sources of income do not even have the sample countries economy (Iraq, Kuwait and Oman) depend on fluctuations in crude oil prices and policy affecting the global oil market by supporting policy exports and the trend towards investment in the real sector.

تحليل اثار الاقتصاد الرقمي على التنمية : بلدان عربية مختارة حالة دراسية == Analysis of the Effects of the Digital Economy on Development )case Selected Arab Countries study

Author name: محمد حسين محمد العتابي
Supervisor name: صالح مهدي البرهان
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Wasit
First pages:
Abstract: The Arab countries are looking forward to include information and communication technology initiatives as part of national development strategies with the broad perspective of sustainable development and the achievement of the Millennium Development Goals through the effectiveness of the instruments of the digital economy environment.Research relies on a composite approach based on theoretical reasoning in its analysis of economic dimensions to empirical extrapolation based on statistical data, structured research on the conceptual dimensions and economic perspectives of the digital economy and analysis of development indicators and their statistical applications, focusing on the interaction between technological dimensions and development with their economic, human and sustainable patterns research through digital economy indicators has concluded that there is a digital divide between Arab countries and developed countries are information and communication technology infrastructure and there is a positive impact of the spread of internet and mobile services on the rate of economic growth, this large spread in broadband services and because of growing demand for it created an environment for markets competitive in most countries of the Arab region, which have contributed somewhat to the reduction of tariffs and prices and the increase in the diffusion of technological services has led to a high rate of economic growth and this growth has been reflected in the level of positive impact of infrastructure technology on Arab countries, as the research has confirmed that e - commerce in GCC countries is the fastest growing market in the digital economy environment, according to estimates UNCTAD's e - commerce index, there is a significant weakening in the Arab countries of spending on ICT, which has made these countries an importer of non - exporters of technology, and the outcome is a major role digital economy in changing the pattern of production and growth factors in this regard, the Arab countries, particularly the GCC countries, are trying to develop digital economy indices in order to approach the digital divide between them and the developed countries.

دور اخلاقيات منظمات الاعمال في مخرجات نظم المعلومات المحاسبية == The Role of Business Ethics in The Outputs of Accounting Information Systems

Author name: زينب فائق محمد الاسدي
Supervisor name: عبد الامير حسن علي الموسوي
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Wasit
First pages:
Abstract: ان اخلاقيات منظمات الاعمال يعد من الموضوعات المهمة في بيئة الاعمال لما له من تاثير على مخرجات نظام المعلومات المحاسبي وعلى الموقع التجاري لمنظمات الاعمال وعلى وارباحها فان اخلاقيات منظمات الاعمال يضهر تاثيرها من خلال اعداد الحسابات والقوائم والتقارير المالية من قبل المحاسبين . ويمكن تحديد مشكلة البحث من خلال طرح تساؤلات عدة وهي : هل لاخلاقيات منظمات الاعمال تاثير على مخرجات نظم المعلومات المحاسبية . هل توجد علاقة بين اخلاقيات منظمات الاعمال وبين مخرجات نظم المعلومات المحاسبية. ويهدف البحث الى دراسة وتسليط الضوء على المفاهيم الاخلاقية والمدخل الاخلاقي لصياغة النظرية المحاسبية وتحديد تاثير المتطلبات الاخلاقية في تعزيز جودة مخرجات نظم المعلومات المحاسبية , كما تتلخص اهمية البحث في معالجة موضوع مهم في الحياة الاقتصادية والاجتماعية وهو دور اخلاقيات منظمات الاعمال في تعزيز خصائص المعلومات المحاسبية وفي تحسين مخرجات نظم المعلومات المحاسبية, ومن خلال تحديد المتطلبات الاخلاقية التي نصت عليها المدونات والمعايير الدولية .وقد تم استعمال التحليل المحاسبي والتحليل الاحصائي باستعمال اسلوب الاستبانة للتوصل الى نتائج البحث وقد توصلت الباحثة الى استنتاجات عدة ابرزها : - 1 - ان تدعيم الممارسات الاخلاقية في منظمات الاعمال مسؤولية الادارة العليا وان توافر ثقافة اخلاقية منظمية ينعكس ايجابا على الممارسات الاقتصادية ومخرجات تلك المنظمات بما فيها مخرجات النظم المحاسبية بوصفها واحدة من المخرجات الفرعية لمنظمات الاعمال .2 - عند تحليل القوائم المالية للمصارف عينة البحث نجد ان قوائمها المالية معدةعلى وفق متطلبات القواعد المحلية,ولكن فيما يتعلق بمتطلبات الافصاح المحاسبي في التقارير المالية الدولية يلاحظ تاكيدها على اعداد قوائم مرفقة تتعلق بعرض الموجودات بالقيمة العادلة لغرض تحقيق متطلبات الافصاح الشفاف, مما ينعكس سلبا على مصداقية القوائم المالية والذي بدوره يؤثر سلبا في الالتزام بالاخلاق لمنظمات الاعمال تجاه المستخدمين . 3 - من خلال تحليل متغيرات البحث احصائيا يتضح ان الاخلاق سلوك فطري يهذب بالاستناد الى التعاليم الدينية والاعراف الحاكمة, وان المدونات الاخلاقية وتعاليم الاديان تنظم سلوكيات الافراد, وان المتطلبات المهنية والادارية الاخلاقية هي التي تحدد المواقف الصحيحة للادارة وهي تساعد في تعزيز الشفافية الاخلاقية في المنظمة ,وان اخلاقيات مهنة المحاسبة جزء من المتطلبات الاخلاقية التي تساعد في تعزيز جودة المعلومات المحاسبية وتوفير متطلبات الافصاح المحاسبي الذي ينسجم اخلاقيا مع متطلبات مستخدمي المعلومات | Accounting profession has standards, principles, and ethics known at the domestic and international level which its wash to many philosophical visions from different viewpoints. This thesis determines problem of study through asking some questions, do business ethics effect on outputs of accounting information systems? Is there relation between ethics of business organizations and credibility and appropriateness of accounting information? The research aims to study ethical concepts, and ethical introduction to form the accounting theory, and determines role of ethical requirements to promote quality of outputs of accounting information systems. Also importance of research centers on treatment of important topic in social and economic life is role of business organizations ethics to promote credibility and appropriateness of accounting information, and improve outputs of accounting information systems through determining ethical requirements according to international standards, and the researcher has reached to the following significant conclusions : - 1 - Giving of support to the ethical exercises in business organizations is responsibility of higher management, availability of ethical organizational culture reflects positively on economic exercises and their outputs including outputs of accounting systems as one of sub - outputs for business organization.2 - Analysis of financial statements for banks shows that their financial statements are prepared according to requirements of domestic rules, but about requirements of accounting disclosure in the international financial reports emphasize preparation of attached statements about presentation of assets at fair value to achieve requirements of transparent disclosure which is reflected negatively on credibility of financial statements that effects negatively in commitment of business organizations towards costumers.3 - Through analysis of research variables statistically appears that an ethics are natural behavior based on religious doctrines and outstanding traditions which recognize individuals behaviors, so professional, managerial and ethical requirements determine the right states of management that contribute in ethical and transparent promotion of organization, then ethics of accounting profession is a part of ethical requirements that contribute promotion of accounting information quality, and providing requirements of accounting disclosure which is compatible with requirements of information users.

دور الجهاز المصرفي في تفعيل نشاط سوق الاوراق المالية - العراق حالة دراسية للمدة من 2004 - 2014 == The role of the banking system in activating the activity of the stock market Iraq case study for the Period (2004 - 2014)

Author name: رام طالب راضي الصافي
Supervisor name: احمد صبيح عطية العطواني
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Wasit
First pages:
Abstract: The Arab countries witnessed many changes in economic, political and social fields, and the money takes essential place not only in economic field but also political and social sphere, and basically it is focusing in the banks. The banking sector plays important role in mobilization of savings and direct towards investment and consumer channels which are supporting economic growth. On the other hand, the financial markets, they may become more important in societies that are distinguished by free economics which has attracted attention of researchers in all of developing and advanced countries. Importance of markets role is increasing through support economic development, particularly investment side. The stock market is assembling national savings and direct it towards an investment, establishing database through it the investor can looking for high - return projects that reflects all of social and economic sides of the country, and also increasing investment helps to create new jobs and reducing rate of jobless which is giving positive effect on gross domestic product (GDP) and per capita.The banking system clarifies importance of stock market activation through direct investment, employment of funds and direct it towards an investment that achieve an acceptable return at an appropriate risk level, as well as it is basic source of cash which is helping the banks to participate in management of business companies and control it.

امكانات اصلاح الموازنة العراقية في ظل التنويع الاقتصادي استراتيجية مستقبلية == Potential reform of the Iraqi budget in light of the economic diversification (Future strategy)

Author name: مصطفى حسين عبد العالي
Supervisor name: احمد عبد الله سلمان الوائلي
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Wasit
First pages:
Abstract: تعاني الموازنة العراقية من مشكلات عديدة في جانبيها التنظيمي والهيكلي، اهمها التاخر في اعداد واقرار وتنفيذ الموازنة, وتراجع القطاعات الاقتصادية غير النفطية ادى في ايرادتها وتدني مساهمة تلك القطاعات في الناتج المحلي الاجمالي, مما جعل الاقتصاد العراقي اقتصادا ريعيا، معتمدا على مصدر وحيد للدخل مع غياب واضح للدور الفعال للقطاع الخاص في جميع الانشطة الاقتصادية ،كما ان العراق لم يحقق الاستغلال الامثل للامكانات التي يتمتع بها الاقتصاد العراقي في تحقيق التنوع اقتصادي . استهدفت هذه الرسالة تحليل واقع هيكل الموازنة العراقية ودراسة واقع اهم القطاعات الاقتصادية غير النفطية ومعرفة درجة التنوع في الاقتصاد العراقي، فضلا عن معرفة اثر الايرادات النفطية على قطاعيين الصناعي الزراعي والاقتصاد ككل، وضع استراتيجية مستقبلية للاصلاح الموازنة من خلال التنويع الاقتصادي واصلاح هيكلها ولتحقيق اهداف الرسالة، تكونت الرسالة من ثلاثة فصول : ركز الفصل الاول على دراسة مفهوم الموازنة العامة وانوعها وهيكلها، فضلا عن التطرق الى مفهوم التنويع الاقتصادي ومبرراته ومعاييره، اما الفصل الثاني فتناول تحليلا لهيكل الموازنة العامة في جانبيها الايرادات والنفقات ، وواقع اهم القطاعات الاقتصادية الغير النفطية وبيان مشاكلها وامكاناتها ، وتطبيق معايير التنويع الاقتصادي على الاقتصاد العراقي ومعرفة درجة التنوع خلال فترة البحث، في حين اهتم الفصل الثالث في وضع استراتيجية مستقبلية للاصلاح الموازنة من خلال التنويع الاقتصادي واصلاح هيكلها, وقد توصل البحث الى مجموعة من الاستنتاجات اهما، ان الموازنة العامة في تعاني من اختلالات في جانبيها التنظيمي والهيكلي والمتمثلة بالاعتماد على اسلوب التقليدي في اعدادها والتاخر في اقرارها وتنفيذها، فضلا عن الاعتماد بشكل مفرط على الايرادات النفطية في تمويل الموازنة، وارتفاع النفقات التشغيلية على حساب النفقات الاستثمارية. وقد وضع الباحث عدة توصيات اهمها، هو محاولة تبني استراتيجية لاصلاح الموازنة العامة من الناحية التنظيمية والهيكلية، منها اعتماد احد الاساليب الحديثة في اعدادها فضلا عن الالتزام التام بتوقيتات مراحل اعداد الموازنة العامة، اما الجانب الهيكلي والذي يتضمن اعادة اعداد جداول النفقات وتحديدها بدقة وتقليص النفقات الغير ضرورية واعطاء اهمية اكبر للانفاق الاستثماري، فضلا عن تحقيق تنوع في مصادر الايرادات من خلال تطوير القطاعات الانتاجية وتفعيل اجراءات الضرائب الكمركية والضرائب العامة وتفعيل اجراءات الجباية وتفعيل الرسوم والغرامات واجور التراخيص | The research aims to achieve two pillars, namely, the analysis of the structure of the income and expenditures of the public budget in Iraq and a strategic vision for the reform of the Iraqi budget, through clarifying the organizational and structural yet fully understood in the side.The search results showed Iraq's dependence on traditional budget in the organizational side, which focuses on the size of the tunnels is intended, as the focus on the balance sheet and omits the achievement in work, in relation to the structural aspect of the budget of expenditures and income, oil revenues during the period of study (95.9%) of total income, and on the other hand, there is a great disparity between the two sides of the investment expenditure and consumption.The most important recommendations made by the research, the need to focus on the diversification of the sources of funding for the general budget through the support of the productive sectors, especially agriculture and industry, as well as DISTRIBUTIONAL Sector Service Sector through the contribution of the private sector, and create a favorable environment for foreign investment and diversify the budget revenues

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

تحليل العلاقة بين ادارة الجودة الشاملة وتخطيط الموارد البشرية : دراسة استطلاعية لاراء المديرين في شركة الفرات العامة للصناعات الكيمياوية == The Relationship Analysis Between Total Quality Management And Human Resources Planning Exploratory study of The Views Of Managers In The Al - Furat Public Company For Chemical Industries

Author name: نهى نهاد ستار عـــــــوض
Supervisor name: كامل شكير الوطيفي
Specific topic: Industrial Management
Degree: Master
Language: Arabic
University location: Babylon
First pages:
Abstract: ان التغير المستمر في اذواق الزبائن ورغباتهم وازدياد التغيرات التي تحدث في البيئة المحيطة بالمنظمة وتعاظم درجة المنافسة بالاضافة الى اتساع الاسواق واختلاف خصائصها لذلك هدفت الدراسة الى الاهتمام بالمفاهيم الادارية التي يجب ان تتبناها الشركات ومنها ادارة الجودة الشاملة والتخطيط للموارد البشرية سعيا منها لتطوير امكاناتها وقدراتها البشرية لمواكبة التغيرات التي تحدث في البيئة الخارجية وبصورة مستمرة. وقد تناولت الدراسة الحالية تحليل العلاقة بين ادارة الجودة الشاملة والتخطيط للموارد البشرية في شركة الفرات العامة للصناعات الكيمياوية، وانطلقت الدراسة من المشكلة البحثية المتمثلة بالضعف في فهم وادراك اهمية تطبيق ادارة الجودة الشاملة في الشركة وكذلك عدم اسناد الادارة العليا للبرنامج خوفا من التغيرات التي قد تحدث. وقد سعت الدراسة الى تحقيق مجموعة من الاهداف منها ما ياتي : 1 - تشخيص متغيرات الدراسة المتمثلة بمبادئ ادارة الجودة الشاملة وابعاد تخطيط الموارد البشرية.2 - اختبار علاقة الارتباط بين متغيرات الدراسة في الشركة المبحوثة. وبهدف تحقيق هذه الاهداف فقد تبنت الدراسة انموذجا فرضيا يبين العلاقات المنطقية بين متغيرات الدراسة , اذ ان الانموذج يمثل ادارة الجودة الشاملة متمثل بالمتغير المستقل ومدى ارتباطه بتخطيط للموارد البشرية بوصفه متغيرا معتمدا ، وبغية الكشف عن طبيعة العلاقات المتمثلة بانموذج الدراسة اتجهت الدراسة الحالية الى طرح مجموعة من الفرضيات بوصفها اجابات اولية تسعى الدراسة الى التحقق من مدى صحتها ، وفي هذا السياق تم طرح فرضيتين رئيستين كانت على النحو الاتي : 1 - لا توجد علاقة ارتباط ذات دلالة احصائية بين ادارة الجودة الشاملة والتخطيط للموارد البشرية.2 - لا توجد فروق ذات دلالة معنوية لدرجة استجابة عينة الدراسة حول اثر ادارة الجودة الشاملة في ابعاد تخطيط الموارد البشرية اعتمادا على المتغيرات الشخصية والوظيفية ( الجنس والعمر والمؤهل العلمي والمركز الوظيفي وعدد سنوات الخدمة والدورات التدريبية ) . ولغرض تطبيق هذه الدراسة ميدانيا واختبار فروضها تم اختيار شركة الفرات العامة للصناعات الكيمياوية كونها واحدة من الشركات العراقية العامة المهمة, وقد تم استخدام استمارة الاستبانة كاداة رئيسة في جمع البيانات المتعلقة بالجانب الميداني من المديرين ، ولغرض الحصول على النتائج استخدمت الاساليب الاحصائية المناسبة اعتمادا على نظام (SPSS .v.16 ) الاحصائي . وقد توصلت الدراسة الى مجموعة من الاستنتاجات كان من اهمها ان لمبادئ ادارة الجودة الشاملة علاقة ارتباط قوية بابعاد التخطيط للموارد البشرية. ومن اهم التوصيات التي اوصت الباحثة بها ما ياتي : 1 - التاكيد على اعتماد الشركة قيد الدراسة ادارة الجودة الشاملة كنهج اداري متكامل لتشجيع الادارات والعاملين فيها للعمل وفق هذا المنهج مما يسهم في الوصول الى تحسين الانتاج.2 - الاهتمام بالعاملين ورعايتهم وتدريبهم لانه يعد العامل الاساسي الذي ينفذ جميع الانشطة التي تجعل من ادارة الجودة الشاملة اكثر كفاءة وفاعلية وذلك بجذب خبراء من الاكاديميين المتخصصين بالصناعة.3 - من الضروري ان تزيد الشركة الاهتمام بالتخطيط للموارد البشرية لما له تاثير في جذب العاملين وتطوير ادائهم بشكل مستمر فان الخطة الموضوعة يجب ان تمتاز بالمرونة والتغيير المستمر لتتلائم مع تلك التغيرات.4 - العمل بنظام مشجع هو مشاركة العاملين في وضع الخطة للذين يساهمون بشكل مباشر او غير مباشر باستقطاب الزبائن ثم ان هناك حاجة لاجراء المسوحات الميدانية بهدف تقصي اساليب رضا الزبائن | The constantly changes in customer tastes and desires and the increasing changes in the environment surrounding the companies, including the growing degree of competition and appearing many different product characteristics have encouraged companies to develop some of their management concepts. Notable amongst of these concepts is the Total Quality Managements (TQM) that is used to manage human resources and then to develop human potential and capacity to keep up with the changes that occur in the environment surrounding the company.This study has adopted analyzing the relationship between the TQM and human resources management in the Al - Furat Public Company for Chemical Industries. The research is based on a serious problem in this company represented by misunderstanding and carelessness in application of TQM in the company's management as well as the lack of attribution of the senior management of the program for fear of the changes that may occur. The study sought to achieve a set of objectives, including : - Diagnosis of the study of the principles of total quality management variables and the dimensions of human resources planning. - Test mutual effect and correlation between the variables of the study in the company under study.In order to achieve these objectives, the study has adopted a hypothetical model to express logical relationships between variables of the study. This model represents a TQM as an independent variable and relationship on planning of human resources as a dependent variable. To disclose the nature of the relationships of this model. it has adopted a group of hypotheses as a preliminary answers to be validated. The hypotheses are as below : - There is no statistical correlations between the TQM and the planning of human resources. - There are no significant differences in response of the company under study on the impact of TQM in terms of human resources on the basis of personal and functional variables (gender, age, educational qualification, career center, the number of years of service, training courses).In this work, Al - Furat Public Company for Chemical Industries was used for the purpose of the application of this study in the field and test hypotheses. This company was selected because it is one of the most important and long - lived Iraqi companies, where a questionnaire form has been used as the main tool in data collection from the managers based on the work field. To obtain robust results, an appropriate statistical method has been used by applying the statistical system SPSS .v.16. This study found a set of conclusions, notable amongst these is that the principles of TQM has been associated with a strong relationship with the human resource planning. The researchers report the following recommendations : 1. The company under study are strongly advised to apply TQM as integrated approach to promote the managers and employees to work according to this approach leading to achieve production improvement2. attention and care workers and training them because it is the main factor that performs all the activities that make the overall quality more efficient and effective management by attracting experts from academics to industry.3. It is necessary to increase the company's interest in the planning of human resources because of its effect in attracting workers and developing their performance on an ongoing basis, the plan must be established that characterized the flexibility and constant change to conform with those changes.4. Work system is encouraging the participation of employees in the plan for those who contribute directly or indirectly to attract customers and then if there is a need to conduct field surveys in order to investigate customer satisfaction methods

اثر نسب قرارات الاستثمار والتمويل في بعض مؤشرات الاداء المالي : دراسة تحليلية لعينة من الشركات الصناعية المساهمة المدرجة في سوق العراق للاوراق المالية == Effect Pedigree Decisions Finance For Investment In some Indicators the performance Financial a study Analytic Sample Industrial companies Listed shareholding In the market Iraq Exchange Finance

Author name: رياض نجم عبيد الطائي
Supervisor name: مهدي عطيه موحي الجبوري
Specific topic: Industrial Management
Degree: Master
Language: Arabic
University location: Babylon
First pages:
Abstract: تهدف هذه الدراسة الى تسليط الضوء على جانب مهم في تقييم المنظمات الاقتصادية ، الا وهو موضوع اثر نسب قرارات الاستثمار والتمويل في الاداء المالي. حيث تهدف هذه الدراسة تشخيص مؤشرات قرارات الاستثمار والتمويل من خلال تحليل المؤشرات والمالية للاداء المالي التي يمكن الاعتماد عليها كمتغيرات مستقلة ) مفسرة للاداء المالي كمتغير تابع). وتتحدد مشكلة الدراسة في ان نقص المعرفة في الاستثمار والتمويل تؤدي بصاحبها الى ممارسات سيئة بوساطة الاعتماد على المعلومات الواردة من الجمهور العام واخذ المشورة من الافراد بصورة خاطئة او الاستثمار وكذلك بالتقارير الواردة من محللي الاسهم والمرشدين. ولكن الاعتماد على المخططين الماليين المؤهلين وذوي الخبرة هو الخطوة الصحيحة من قبل المستثمرين للحصول على المعرفة اللازمة للقرارات الدقيقة . وتنبع اهمية الدراسة ايضا من ان عملية تحديد الاستثمارات للشركة ، واختيار التمويل المناسب ودفع التعويضات للمستثمرين يحتاج الى ثلاثة قرارات استراتيجية يعتقد ان يكون لها تاثيرا كبيرا في الاداء. اما من حيث فرضيه الدراسة فقد واستندت الدراسة الى فرضيتين رئيستين الاولى : ( لا توجد علاقة ارتباط ذو دلالة معنوية بين نسب قرارات الاستثمار والتمويل وبعض مؤشرات الاداء المالي ) , والثانية : (لا يوجد تاثير ذو دلالة معنوية بين نسب قرارات الاستثمار والتمويل وبعض مؤشرات الاداء المالي للشركات عينة الدراسة). هذا وتكونت عينة الدراسة من مجموعة من الشركات المساهمة التابعة للقطاع الصناعي بلغ عددها عشر شركات من الشركات المدرجة في السوق . واخيرا قد توصلت الدراسة الى مجموعة من الاستنتاجات كان من اهمها اثبات فرضيات وجود العلاقة والارتباط بين اغالب المتغيرات المستقلة والتابعة . وبالتالي تتم صياغة مجموعة من التوصيات اهمها وضع استراتيجية لتطوير وتاهيل الادارات في القطاع العام والخاص اولا تمكينهم من ممارسات اتخاذ القرارات المالية الاستراتيجية سواء في الاستثمار ام التمويل الكفيلة بتذليل العقبات التي تحول دون ذلك , ثانيا دراسة وتحليل افضل مصادر التمويل لتمويل الاستثمار في الشركات في مختلف المجالات الاقتصادية لان التمويل يعد العامل الحاسم في تطوير وزيادة عدد المنظمات ثالثا وتحديد كلف الاستثمار وبالتالي الارباح والقيمة المضافة على الاستثمار رابعا. | This study aims to shed light on an important aspect in assessing the economic organizations, namely, the subject of the impact of rates of investment and financing decisions on financial performance. This study aims diagnosis indicators of investment and funding decisions through the analysis of indicators and financial financial performance that can be relied upon as independent variables) explained performance financial dependent variable). The study determined that the problem in the lack of knowledge in the investment and financing lead a person to bad practices mediated by relying on information received from the general public and take advice from individuals wrongly or investment, as well as reports from stock analysts and counselors. But relying on financial planners qualified and experienced is the right move by investors to obtain the necessary knowledge for accurate decisions. The importance of the study is also the process of determining the investments of the company, the selection of appropriate funding and payment of compensation to investors needs three strategic believed to have a significant impact on performance decisions. In terms of hypothesis study The study was based on two assumptions first main ways : (There is a moral differences between the rates of investment and financing decisions and some financial performance indicators correlation), and the second : (There is a moral differences between the rates of investment and financing decisions and some financial performance indicators effect companies study sample). The study sample consisted of a group of affiliated industrial sector shareholding companies numbered ten companies of listed companies in the market, and finally the study had reached a set of conclusions was the most important proving hypotheses exist relationship and link between the conqueror of independent and dependent variables, and thus are drafting a set of recommendations the most important strategy for the development and rehabilitation departments in the public and private sector first, enabling them to practices of financial decision - making strategy, both in investment or financing of overcoming the obstacles that prevent this, a second study and analysis of the best sources of funding to finance investment in companies in various economic fields, because the funding is the decisive factor in the development and increase the number of organizations and thirdly identify investment cost and thus the profits and value - added investment on the Fourth

دور ممارسات ادارة الجودة الشاملة في تعزيز تنافسية الشركات الصناعية : دراسة تطبيقية في الشركة العامة لصناعة السمنت الجنوبية / معمل سمنت كربلاء == The Role of total quality management practices in the promotion of competitive industrial companies An Empirical Study of the General Company for the manufacture of cement South / Karbala Cement Plant

Author name: قاسم حاجم المعموري
Supervisor name: كامل شكير الوطيفي
Specific topic: Industrial Management
Degree: Master
Language: Arabic
University location: Babylon
Key words:
  • الجودة، ادارة الجودة الشاملة
  • ممارسات ادارة الجودة
  • تنافسية الشركة
  • مؤشرات تنافسية الشركة
First pages:
Abstract: ان المنافسة الشديدة التي تسود الاسواق وتزايد درجة التعقيد في البيئة المحيطة بالشركات واتساع الاسواق وتباين خصائصها، حتم على الشركات الصناعية اعادة التفكير بالمفاهيم الادارية التي تتبناها ومنها مفهومي ادارة الجودة الشاملة وتنافسية الشركة سعيا منها لدعم تنافسيتها التي تؤهلها للتميز على منافسيها المحليين والاقليمين والدوليين. وقد تناولت الدراسة الحالية تحليل العلاقة والتاثير بين ممارسات ادارة الجودة الشاملة ومؤشرات تنافسية الشركات الصناعية، وقد انطلقت الدراسة من مشكلة بحثية تمثلت بضعف في عملية تطبيق ادارة الجودة الشاملة بممارساتها المختلفة في الوقت الذي يوجد فيه قطاع صناعة الاسمنت في العراق بشكل عام والشركة محل الدراسة بشكل خاص بامس الحاجة الى اثبات وجودها وموقعها التنافسي من منافسة الشركات العاملة في نفس القطاع والتي تقوم على كفاءات عالية جدا، وقد سعت الدراسة الى تحقيق مجموعة من الاهداف منها : - التعرف على مستوى تطبيق الشركة موضوع الدراسة لادارة الجودة الشاملة. - التعرف على اهم المؤشرات التي تضطلع بها الشركة موضوع الدراسة لتعزيز تنافسيتها.ولاجل تحقيق هذه الاهداف فقد تبنت الدراسة انموذجا فرضيا يعبر عن العلاقات المنطقية بين متغيرات الدراسة اذ وتعد ممارسات ادارة الجودة الشاملة متغيرا مستقلا يؤثر في تنافسية الشركة بوصفها متغيرا معتمدا، وبغية الكشف عن طبيعة العلاقات المتمثلة في انموذج الدراسة اتجهت الدراسة الحالية الى طرح مجموعة من الفرضيات بوصفها اجابات اولية تسعى الدراسة الى التحقق من صحتها.ولغرض تطبيق هذه الدراسة واختبار فرضياتها تم اختيار الشركة العامة لصناعة الاسمنت الجنوبية / معمل سمنت كربلاء والذي تعد من الشركات الكبيرة في العراق بالاضافة الى الدور الذي تلعبه في دعم المنتج المحلي، وقد تم استخدام استمارة الاستبيان كاداة رئيسة في جمع البيانات المتعلقة بالجانب العملي ولاجل التعرف على تقييمات الافراد المبحوثين لكل عبارة من العبارات الواردة في استمارة الاستبيان ، وتم اختبار فرضيات الدراسة باستخدام تحليل الانحدار الخطي المتعدد ( Regression Multiple) والانحدار البسيط ( Regression Simple). وتوصلت الدراسة الى مجموعة من الاستنتاجات من اهمها هو وجود علاقة ارتباط وتاثير بين ادارة الجودة الشاملة بممارساتها (التزام الادارة العليا بالجودة، التركيز على الزبائن، ادارة العملية، ادارة الموردين، مشاركة وتمكين العاملين، التعليم والتدريب، التحسين المستمر، التخطيط الاستراتيجي) ومؤشرات تنافسية الشركات (الانتاجية، الربحية، الحصة السوقية، تخفيض التكلفة، رضا الزبائن | The intense competition prevailing in the markets and increase the degree of complexity surrounding the company environment and breadth of markets and the variability characteristics, made it necessary on industrial companies to rethink the administrative concepts adopted by the including the concepts Total Quality Management And competitiveness of the company in an effort to support its competitiveness, which qualifies them to discriminate on the local and regional international competitors.The current study deals with Analyzing The Effects & Correlation Between total quality management practices and competitive industrial companies indicators, The study was launched from a research problem was the endeavor of Iraqi companies in general and the company's subject of the study in particular to the application of total quality management in order to enhance the competitiveness of companies and other indicators towards competition. The study has sought to achieve a set of goals, including : - To identify the level of the company's application to study the subject of Total Quality Management. - - Identify the most important indicators of the company subject of the study to enhance the their competitiveness.In order to achieve these goals, the study has adopted a model hypotheses reflect the logical relationships between variables of the study As I returned total quality management practices affect the independent variable in a competitive company as a dependent variable, and in order to reveal the nature of relations in the study model tended The current study to put forward a set of hypotheses as a preliminary study seeks answers to validated.The purpose application of this study and test hypotheses were selected General Company for Southern Cement / Cement Plant Karbala, which is one of the big companies in Iraq in addition to the role it plays in the local product support, has been using the questionnaire tool head of the data related to the practical aspect of gathering and the purpose of identifying the evaluations individuals respondents for each of the statementscontained in the form of a questionnaire was Test hypotheses using (multiple linear regression analysis) and (Regression Simple).Existence Correlation and impact between TQM practices(senior management's commitment to quality, customer focus, process management, supplier management, participation and empowerment of workers, education and training, continuous improvement, strategic planning) and Competitive companies indicators (Productivity, profitability, market share, cost reduction, customer satisfaction).

دور الاسواق المالية في جذب الاستثمار الاجنبي المباشر : دراسة مقارنة في دول عربية مختارة (الامارات ، مصر ، العراق) == The role of Financial Markets in attracting Foreign Direct Investment compared study in Selected Countries (Emirates, Egypt , Iraq)

Author name: هناء حامد محمود
Supervisor name: خالد حسين علي المرزوك
Specific topic: Banking & Finance Science
Degree: Master
Language: Arabic
University location: Babylon
First pages:
Abstract: The study examined the effectiveness of financial market indicators performance on foreign direct investment (FDI) attraction in the sample countries (United Arab emirates , Egypt and Iraq ) , we chosen these countries due to the geographical location divergent between the mentioned countries and the fact that their economies are different , The study was limited to the time period (2004 - 2014) because of the privacy of the Iraqi economy due to lack of data for the past years, we used the descriptive and analytical style in the research for the purpose of explaining the concepts of the financial markets and the foreign direct investment. The researcher used the econometrics style in order to analyze the impact of financial market indicators on foreign direct investment flows in the sample countries, it was evaluated through the indicators ( market value , number of shares traded , stock turnover , number of companies , number of transactions ).

تحليل وقياس الرفاهية الاقتصادية في العراق للمدة (2000 - 2013) == Analysis and measurement of economic welfare in Iraq For the period (2000 - 2013)

Author name: رواء عبـد العباس خضير
Supervisor name: عبد الكريم كامل عبد الكاظم ابو هات الطائي
Specific topic: Banking & Finance Science
Degree: Master
Language: Arabic
University location: Babylon
First pages:
Abstract: The concept of welfare points to get peoples to services, and social security, to achieve the high standard of living, this concept starts off the right of everyone to a decent life, and social and human look basis a strong link between the well - being of peoples welfare and welfare of society, include, services and insurance In the welfare state on education, health, and the level of income, employment, and disability insurance and old age. On the basis of this definition, increase economic welfare to increase general welfare. some economists believe that the study of economic welfare should be limited to the analysis of reasons and factors that can lead to maximize psychological and physical social stability of the peoples within a particular community, others believes that the study of economic welfare must include a policy that must be followed to achieve the welfare.In Iraq, economic activity has been associated during two decades seventies and eighties of the last century with five - year plans which aimed the changing of economic structure, that Increased state intervention in economic and social affairs, and was accompanied by the nationalization of oil in the early seventies, followed by oil prices, which enabled the state to support the general budget to achieve economic planning and activation of the central goals of the state in economic affairs, that reflected in the rise in government spending, such as health, education and support commodity, which is in the level of economic welfare. But the Iran - Iraq war (1980 - 1988) was one of the results of high inflation, and damage to infrastructure, particularly the oil sector, as well as fluctuations in oil prices and revenues, which led to effects on government spending, which is reflected in the social welfare components. This deterioration continued in welfare levels until the US occupation in April 2003, this year has seen a deterioration of human poverty indicators in Iraq, as well as high deprivation indicators, high unemployment and increasing poverty and the destruction of infrastructure, which has led to a decline in levels of welfare. The economic policies did not move away, during all these years, from the discrepancy circle between the issue sufficiently (productivity) and the issue of justice in the distribution of the results of the GDP of the country, and the justice in the budget revenue distribution has been dominated by the issue of productivity sufficiently, according quantitative data that indicate the use of nearly three million government employees and the granting of pensions for more than one million retired and a similar number of social welfare

تاثير تنمية الموارد البشرية في الاهداف الاستراتيجية لتحسين العمليات الانتاجية : دراسة مقارنة بين عينة من معامل انتاج الالبان في العراق == The effect of human resource development on the strategic objectives of improving production processes A comparative study among a sample of dairy production plants in Iraq

Author name: هدى طارق حسن الجبوري
Supervisor name: زينب عبد الرزاق الهنداوي
Specific topic: Industrial Management
Degree: Master
Language: Arabic
University location: Babylon
First pages:
Abstract: سعت هذه الدراسة الى تحديد علاقة ارتباط وتاثير تنمية الموارد البشرية في تحقيق الاهداف الاستراتيجية لتحسين العمليات الانتاجية ، ومقارنة ذلك بين معامل انتاج الالبان في القطاع الخاص والعام ولاجل تحقيق ذلك اعتمدت ابعاد تنمية الموارد البشرية ( التدريب , وتقييم الاداء , وفرق العمل , والاجور والحوافز ) واما الاهداف الاستراتيجية لتحسين العمليات الانتاجية فقد اعتمدت كل من ( الجودة , والكلفة , والسرعة , والمرونة , والاعتمادية ) ، وقد حاولت الدراسة الاجابة عن جملة من التساؤلات جسدت مشكلتها في الاتي : 1 - الى اي مدى تنفذ المنظمات المبحوثة ابعاد تنمية الموارد البشرية ؟ 2 - هل هناك علاقة ارتباط بين ابعاد تنمية الموارد البشرية وتحقيق الاهداف الاستراتيجية لتحسين العمليات الانتاجية في المنظمات المبحوثة ؟ 3 - هل يوجد تاثير لابعاد تنمية الموارد البشرية في تحقيق الاهداف الاستراتيجية لتحسين العمليات الانتاجية في المنظمات المبحوثة ؟ 4 - ما مدى فهم افراد المنظمات المبحوثة لابعاد تنمية الموارد البشرية ؟ 5 - هل هناك تباين بين منظمات القطاع الخاص ومنظمات القطاع الحكومي في مستوى علاقة ارتباط وتاثير تنمية الموارد البشرية في تحقيق الاهداف الاستراتيجية لتحسين العمليات الانتاجية؟ ولقد اجريت الدراسة على مجموعة من معامل انتاج الالبان في العراق مثل معملي الارز وكانون القطاع الخاص بينما مثل معمل البان القادسية القطاع العام ، فقد تم الحصول على المعلومات اللازمة من خلال الاستبانة التي اعدت لهذا الغرض ، حيث تم تحليل اراء (105) من العاملين في هذه المعامل من المستويات الادارية كافة ممن لهم الخبرة واهل الاختصاص في عمل المنظمة المبحوثة، الى جانب المقابلات الشخصية. وقد تم استخدم معامل الارتباط البسيط لقياس علاقة الارتباط بين المتغيرات واختبار (z) وذلك لمعرفة معنوية هذه العلاقة، واختبار(T) لتحديد معنوية معادلة الانحدار، واستخدام (R2) لتفسير مقدار تاثير المتغيرات المستقلة في المتغير المعتمد. وقد سعت الدراسة الى تحقيق مجموعة من الاهداف كان من ابرزها : 1 - تقييم مدى فهم وادراك المنظمة المبحوثة لابعاد تنمية الموارد البشرية ومستوى تنفيذها.2 - تحديد ابعاد تنمية الموارد البشرية.3 - تحديد اهم الاهداف الاستراتيجية لتحسين العمليات الانتاجية .4 - تشخيص اكثر الابعاد اهمية في تنمية الموارد البشرية من حيث تاثيرها في تحقيق الاهداف الاستراتيجية لتحسين العمليات الانتاجية .وقد اظهرت نتائج الدراسة مجموعة من الاستنتاجات من اهمها ما ياتي : ا - هناك تباين بين معامل القطاع العام ومعامل القطاع الخاص في مستوى تنمية الموارد البشرية اي ( التدريب ،وتقييم الاداء، وتنمية فرق العمل ، والاجور والحوافز ) . ب - وجود تاثير ذي دلالة معنوية لتنمية الموارد البشرية وابعادها في تحقيق الاهداف الاستراتيجية لتحسين العمليات الانتاجية في معامل القطاع العام والخاص . ج - وجود علاقة ارتباط ذات دلالة معنوية بين تنمية الموارد البشرية والاهداف الاستراتيجية لتحسين العمليات الانتاجية .وبناءا على ما تقدم افضت الدراسة الى مجموعة من التوصيات كان من اهمها ما ياتي : 1 - عد المورد البشري من اهم عناصر الانتاج لذا لابد من العمل الحثيث والمتواصل في حسن ادارته وتنميته وتطويره لتحقيق اهداف المنظمة وتحسين ادائها وزيادة انتاجيتها.2 - ان تنفذ البرامج والسياسات المتبعة بطريقة تراعي تحقيق التوازن بين حاجات المورد البشري واهداف المنظمة من خلال عملية تكاملية تساعد على تحقيق التوازن العام.3 - ضرورة وضع استراتيجية واضحة ودقيقة للسياسات والبرامج التدريبية تساعد على المتابعة والاستمرارية لتكون اكثر جدوى وفاعلية في تنمية وتطوير قدرات العاملين ومراعاة رغبة العامل وتصوراته واحتياجاته عند وضع البرامج التدريبية.4 - يجب على المنظمات المبحوثة ان تدرس مدى تاثير برامج تنمية الموارد البشرية لديها في تحسين عملياتها الانتاجية من ناحية جودة المنتجات وكلفها وقياس مرونة وسرعة العمليات ومدى اعتمادية وثقة زبائنها بها | This study sought to determine the relationship and the impact of human resource development in the strategic objectives of improving production processes, and compared to that between dairy production plants in the private and public sector and in order to achieve that adopted the human resource development dimensions (training, performance evaluation, work teams, wages and incentives as has been the expression of the strategic objectives of improving production processes (quality, cost, speed, flexibility, reliability), the study has tried to answer a number of questions about her problem embodied in the following . 1. Is there a relationship between the dimensions of human resources development and strategic objectives to improve production processes?2. Is there an effect of the dimensions of human resources development in achieving the strategic objectives of improving production processes?3. Is there a discrepancy between private sector organizations and public sector organizations in the level of the impact of human resource development in the strategic objectives of improving production processes? The study was conducted in a range of dairy production plants in Iraq from the private sector (dairy plant Al - arz and dairy plant canon) and public sector (dairy plant Qadisiyah), as it has been to obtain the necessary information through the questionnaire prepared for this purpose, where were analyzed views (105 ) of workers in these plants and from all levels of management who have experience and competence in the work of the organization researched, this increased the personal interviews. The simple correlation coefficient used to measure the correlation between variables and test (z) to know the moral of this relationship, and test (T) to determine the moral regression equation, and the use of (R2) to explain the amount of the impact of the independent variables in the approved variable The study sought to achieve a set of objectives, highlighted by : 1. assess their understanding of the surveyed organization and awareness of the dimensions of human resources development and the level of implementation. 2. Identification of human resource development dimensions.3. identify the most important strategic goals to improve production processes. 4. dimensional diagnose any more important in the development of human resources in terms of their impact on the achievement of the strategic objectives of improving production processes. and the results of the study showed a set of conclusions, including - A variation coefficient between the public sector and the private sector factor in the level of human resources development (training, performance evaluation, development teams work, wages and incentives). - There is a significance to the human resources development and dimensions in achieving the strategic objectives of improving production processes in the public and private sector laboratories effect - And there is a significant correlation between the moral human resources development and strategic objectives to improve production processes. The study then led to a series of recommendations and was among the most important of these recommendations as follows : 1 - considered human resource of the most important factors of production must be relentless and continuous work for the proper management and development and development to achieve the organization's goals and improve their performance and increase their productivity. 2 - programs and policies to be implemented in a manner that takes into account the balance between the human resource needs of the organization and objectives through an integrated process that helps to achieve overall balance. 3 - the need for a clear strategy and precise policies and training programs were able to follow - up and continuity to be more feasible and effective in the development of the capacity of workers and taking into account the desire of Group and the perceptions and needs of the training programs mode

ادارة الاستثمار في المشاريع الصغيرة والمتوسطة ودورها في الاداء : دراسة تحليلية في القطاع الصناعي الخاص == Investment management in small and medium enterprises and its role in the performance (an analytical study in the private industrial sector)

Author name: انفال سمير كاظم الدليمي
Supervisor name: مهدي عطية موحي الجبوري
Specific topic: Industrial Management
Degree: Master
Language: Arabic
University location: Babylon
First pages:
Abstract: تلعب المشاريع الصغيرة والمتوسطة الحجم (SMEs) في القطاع الصناعي الخاص دورا حاسما في الاقتصاد الجديد لكونها تعمل في بيئة تنافسية قوية. وعلى هذا الاساس، نجد من المهم تحسين ادارة استثماراتها. لان قياس الاداء (PM) يمكن ان يساعد على تحديد نقاط القوة والضعف في انشطتها من خلال توضيح الاهداف والاستراتيجيات، وتحسين العمليات الادارية. ومن هنا كان الهدف من هذه الدراسة هو دراسة ادارة الاستثمار في المشاريع الصغيرة والمتوسطة والوقوف على التحديات التي يمكن ان تواجهها وتحديد ادوات قياس الاداء. وتتحدد مشكلة الدراسة من الناحية النظرية في الجدل الفكري والمعرفي الذي يدور حول تحديد الدور والمستوى الذي يمكن ان تلعبه ادارة الاستثمار في المشاريع الصغيرة والمتوسطة في الاداء واما من الناحية التطبيقية فقد كانت في ضعف مستوى ادراك الدور الذي يمكن ان تلعبه ادارة الاستثمار في المشاريع الصغيرة والمتوسطة والتي تساعد على اتخاذ القرار الملائم. وتبرز اهمية الدراسة في مناقشة قضية بحثية يهتم الجميع بها في جميع الدول وهي المشاريع الصغيرة والمتوسطة والتي تعد احدى اهم وسائل التنمية الاقتصادية والاجتماعية .وتحديد المعايير المتخذة في توجيه الاستثمارات نحو هذه المشاريع. ولغرض تحقيق اهداف الدراسة تم صياغة فرضيتين رئيستين هما : الفرضية الاولى : وتذهب الى عدم وجود علاقة ارتباط ذات دلالة معنوية بين ادارة الاستثمار في المشاريع الصغيرة والمتوسطة والاداء. والفرضية الثالثة فتشير الى عدم وجود تاثير ذو دلالة معنوية لادارة الاستثمار في المشاريع الصغيرة والمتوسطة في الاداء. وتم صياغة فرضيتين بديلة عنهما. ولغرض اختبار الفرضيات جرى اختيار عينة تتالف من المشاريع الصغيرة والمتوسطة في القطاع الصناعي الخاص في اربع محافظات من محافظات الفرات الاوسط للمدة من (2008_2013) معتمدا على الزيارات الميدانية والمقابلات الشخصية مع المسؤولين في هيات الاستثمار وغرف التجارة في هذه المحافظات وجمع التقارير السنوية لها الى جانب التقارير السنوية الصادرة عن وزارة التخطيط / الجهاز المركزي للاحصاء ولقد تم تحليل البينات في ضوء استخدام الادوات الاحصائية والاعتماد على البرنامج الاحصائي SPSS. V.20. ولقد تم التوصل الى مجموعة من الاستنتاجات كان من اهمها وجود علاقة ارتباط ذات دلالة احصائية معنوية بين ادارة الاستثمار في المشاريع الصغيرة والمتوسطة والاداء وكذلك وجود تاثير ذو دلالة معنوية لادارة الاستثمار في المشاريع الصغيرة والمتوسطة في الاداء. ولقد خلصت الدراسة الى مجموعة من التوصيات من اهمها وضع استراتيجية لتطوير وتاهيل المشاريع الصغيرة والمتوسطة في القطاع الخاص, وتطوير ادارة الاستثمار الكفيلة بتذليل العقبات التي تحول دون ذلك. | Play small and medium - sized enterprises (SMEs) in the private industrial sector, a crucial role in the new economy work for being in a strong competitive environment. On this basis, we find it important to improve the management of its investments. Because performance measurement (PM) can help to identify strengths and weaknesses in their activities by clarifying the goals and strategies, and improve administrative processes. Hence, the aim of this study is to examine the investment management in small and medium enterprises and stand on the challenges that can be faced and identify performance measurement tools. And determined study the problem of theory in the intellectual and cognitive controversy revolves around define the role and the level at which that investment management in small and medium enterprises in the performance play and the in practice it was in the low level of awareness of the role that could Investment management in small and medium - sized enterprises, which play help to take the appropriate decision. The importance of the study to discuss the issue of research by everyone interested in all States which small and medium enterprises, which is one of the most important means of economic and social development .othdid standards taken in directing investments towards these projects. For the purpose of achieving the objectives of the study was the formulation of two main hypotheses : the first hypothesis : and go to the lack of correlation significant differences between investment management in small and medium enterprises and performance. The third hypothesis refers to the lack of effect with significance for the management of investment in small and medium enterprises in performance. It was the formulation of alternative hypotheses them. For the purpose of hypothesis testing was a sample of small and medium enterprises in the private industrial sector in the four provinces of the Central Euphrates provinces for the period of (2008_2013) based on field visits and interviews with officials at the Hyatt investment and chambers of commerce in these provinces and the collection of the annual her reports as well as reports of choice Annual issued by the Ministry of Planning / Central Bureau of Statistics has been evidence analysis in the light of the use of statistical tools and rely on SPSS statistical program. V.20. I have been to reach a set of conclusions was the most important and a correlation statistically significant relationship between moral Investment management in small and medium - sized projects and performance as well as having a significance for the management of the impact of investment in small and medium enterprises in performance. The study concluded that a set of recommendations from the most important develop a strategy for the development and rehabilitation of small and medium enterprises in the private sector, and the development of the investment management of overcoming the obstacles to it

تاثير التوجه نحو الزبون في تحديد الحصة السوقية : دراسة تحليلية للشركة العامة للصناعات الميكانيكية في الاسكندرية / بابل == The impact of orientation the customer in determining the market share

Author name: هالة حسين جبر
Supervisor name: ثامر هادي الجنابي
Specific topic: Industrial Management
Degree: Master
Language: Arabic
University location: Babylon
First pages:
Abstract: تدرك اغلب منظمات الاعمال المعاصرة ما ستؤول اليه الاوضاع المستقبلية فاخذت تسعى جاهدة الى البحث عن كل ما هو جديد ومبتكر محاولة ادخاله في العمل من اجل الحفاظ على زبائنها والبقاء في سوق واسعة للحصول على حصة سوقية , وبدات العمل من اجل التحول بشكل جذري وعملي الى التوجه نحو الزبون، بما يحقق الاهداف المشتركة لكل من المنظمة والزبون من عملية التحول هذه لاستبدال مفهوم التسويق التقليدي بمفهوم تسوقي جديد ذي ابعاد وظيفية تشمل المنظمة ككل. وكان من بين ما لجات اليه منظمات الاعمال المعاصرة في الكثير من الدول لتحسين او رفع حصة مبيعاتها هو توجه المنظمة نحو الزبون , ومن هنا سعت الدراسة الى تحديد العلاقة والتاثير بين ابعاد التوجه نحو الزبون والحصة السوقية, واعطاء المسارات الصحيحة للمنظمة للافادة من التوجه نحو الزبون بتحقيق حصة سوقية . وتتمثل مشكلة الدراسة بعدم وجود تصور واضح لدى عينة الدراسة عن تاثير التوجه نحو الزبون في تحديد الحصة السوقية والمتمثلة بمدراء الادارات الوسطى والعليا في الشركة العامة للصناعات الميكانيكية في الاسكندرية والبالغ عددهم (40 مدير) وهي احدى شركات وزارة الصناعة والمعادن العراقية, كما واستخدمت الباحثة برنامج (التحليل الاحصائي) لتفريغ وتحليل الاستبانة وهو برنامج الحزمة الاحصائية للعلوم الاجتماعية (( SPSS. 20. وقد توصلت الدراسة الى مجموعة من الاستنتاجات اهمها وجود علاقة ارتباط ايجابية بين ابعاد التوجه نحو الزبون والحصه السوقيه ، حيث ان زيادة اهتمام المنظمة بابعاد التوجه نحو الزبون سوف يكون له انعكاسات ايجابية على تحقيق الحصه السوقيه., كما وتم التوصل الى وجود علاقة تاثير بين ابعاد التوجه نحو الزبون والحصه السوقيه, واكدت النتائج على عدم وجود عوامل مستخلصة ذات تاثير معنوي نتيجة تفاعل المتغيرات اي ( ابعاد التوجه نحو الزبون) بعضها ببعض في ضوء مقياس (Kaiser) ، مما يعكس اهمية المتغيرات في ضوء العوامل على دراسة دالة الحصة السوقية. وقد اوصت الدراسة بضرورة اعطاء اهمية كبيرة لعملية التوجه نحو الزبون من خلال تقديم منتجات باسعار تنافسية اولا , والحفاظ على المستوى الذي تتبعه الشركة من خلال انتاج منتجات بجودة عالية واسعار مناسبة ثانيا, الى جانب تقديم خدمات مابعد البيع كالصيانة وقطع غيار وتكثيف الحملات الاعلانية التي توضح الية عمل المنتجات ومدى كفائتها للزبون | The contemporary position organizations have realized what the future situations would lead to. Thus, they strive to search for all that is new and innovative and try to enter it in the work in order to keep their customers and to stay in the vast market to get market share, and began to work for the transformation radically and practical to the customer orientation , so as to achieve common goals - for both the customer and the organization of this process of transformation to replace the traditional concept narrow ,to concept of marketing a new functional dimensions include the organization as a whole. One of the procedures made by those organizations in many countries to improve or raise the share of its sales is the organization directed towards the customer, The study aims to find out the relationship and influence between the dimensions of the customer orientation and market share and give the correct paths for the company to take advantage of the the customer orientation to achieve market share. the study problem is the lack of a clear perception among a sample study on the impact of the customer orientation on market share , represented of The managers of middle and the upper in the General Company for Mechanical Industries ; it is one of the companies in the Ministry of Industry and Minerals in Iraq. as the researcher also used program the statistical analysis to empty and analysis the questionnaire; Statistical Package for Social Science (SPSS). The study has reached a set of conclusions most important; found positive correlation relationship between the dimensions of customer orientation and market share, as the increased interest of the organization to dimensions customer orientation will have a positive impact on achieving the market share. also it showed statistical results effect between the dimensions of the customer orientation and market share. Results also confirmed that there were no significant effect factors derived as a result of the interaction of variables (the dimensions of the customer orientation) to each other in the light of the scale (Kaiser), reflecting the importance of the variables in the light of the factors to study the function of market share. The study recommended the need to give great importance to the process of the customer orientation by offering products at competitive pricesand maintain the level that followed the company through the production of products with high quality and affordable addition to providing after sales such as maintenance and spare parts and the intensification of advertising campaigns that explain the mechanism of action of products and their efficiency services

دور صناديق الثروة السيادية في دعم الموازنة العامة لبلدان مختارة مع امكانية تطبيقها في العراق == The Role of Sovereign Wealth Funds in Supporting the Budget of Selected Countries with the Possibility of Applying them in Iraq

Author name: زينب شاكر جبير الظالمي
Supervisor name: عكيل حميد جابر الحلو
Specific topic: Banking & Finance Science
Degree: Master
Language: Arabic
University location: Muthanna
First pages:
Abstract: This study try to analysis "the role of sovereign wealth funds in supporting the budget of selected countries with the possibility of applying them in Iraq", The study was based on the hypothesis that "sovereign wealth funds contribute to achieving the economic balance of the public budget of the country through absorption of oil surpluses at high prices and prevent the state of expansion of public spending, It also works to support the public budget in the event of oil shocks and low prices, especially in rent countries through mutual influence. The study sample includes the two countries (Norway and Algeria) highlighting the role of the Norwegian Global Government Pension Fund and the role of the Algerian Resources Fund Their support for the public budget of the two countries that they sample of study and try to benefit from the positive policies used by them in the management of oil surpluses to achieve stability of the Iraqi economy, which is considered the federal budget mirror him through the establishment of an Iraqi sovereign fund to achieve those goals, The study was based on an analysis of the financial ratios related to the analysis of the budgets of both countries and the role of the sovereign fund in supporting them, as well as analysis of the data of the reality of the general budget in Iraq, The most important finding of the study is the existence of a mutual financial relationship between the sovereign funds, especially the stabilization funds in the oil countries and the general budget of the country, based on Friedman's permanent income theory and its content if the result of subtracting estimated expenditures from actual public revenues is positive, The Fund will be financed by the realized surplus. The result of the proposal between the variables mentioned negative result in a deficit in the general budget of the country is covered by withdrawal from the Fund, As well as the possession of the Iraqi economy several justifications necessitated by the need to accelerate the establishment of funds for sovereign wealth, including the Iraqi economy and its dependence on the large oil sector in the financing of gross domestic product and annual budgets make it hostage to price fluctuations of oil wealth, as well as the imbalance of the sectoral structure of GDP and its impact on the budget deficit Of the country, as well as the viability and success of the experiences of establishing sovereign funds in various developing and developed countries.While recommending study the need to expedite the legislation of the proposed law of Mesopotamia’s fund, which should define the powers and responsibilities of the various authorities responsible for funding, management and implementation of the Fund's investment strategies by converting the financial surpluses achieved from the difference between the estimated price inthe law of the public budget and the actual price to the Fund account, To ensure the continued funding of public budget expenditures in case of falling oil prices even in the short term. Two types of investments should be followed for the oil surpluses in the Financial Stability Fund to ensure the necessary funding for the general budget and not to succumb to the phenomenon of fiscal deficit in times of decline in oil pricesThe first pattern is based on the strategy of low - return investment and risk to cover operating expenses in the short term, A high - yielding and risky investment strategy to counter the effects of global oil price collapse over the long term.

استخدام نموذج مطالب - موارد الوظيفة في تحديد مستوى جودة الخدمة المصرفية : دراسة تحليلية لاراء عينة من العاملين في المصارف الحكومية التجارية في محافظة المثنى == Using the Job Demands - Resources modal to determine the quality of banking service An analytical study to orupon the views of a sample of employees in government commercial banks in Al - Muthanna province

Author name: زينة فالح حميد الجياشي
Supervisor name: عامر علي حسين العطوي
Specific topic: Banking Sciences
Degree: Master
Language: Arabic
University location: Muthanna
First pages:
Abstract: تسعى الدراسة الحالية الى معرفة تاثير نموذج مطالب - موارد الوظيفة في جودة الخدمات المصرفية المقدمة من قبل العاملين في المصارف الحكومية في محافظة المثنى والتي بلغت (133) عاملا مع اختلاف تحصيلهم العلمي ومناصبهم الادارية, ويتضمن متغير مطالب الوظيفة مجموعة من المؤشرات تمثلت بعبء العمل والصراعات الشخصية وسوء بيئة العمل المادية. اما متغير موارد الوظيفة فقد تجسدت مؤشراته بكل من التغذية العكسية واستقلالية العامل والدعم الاجتماعي المدرك. وتفترض الدراسة ان مطالب الوظيفة تؤثر في جودة الخدمات المصرفية من خلال الدور الوسيط للاحتراق الوظيفي في حين تؤثر موارد الوظيفة في جودة الخدمات المصرفية من خلال الدور الوسيط للانغماس الوظيفي, وتكمن مشكلة الدراسة في انخفاض مستوى جودة الخدمة المصرفية بسبب ارتفاع مطالب الوظيفة التي قد تسبب الاحتراق لدى العاملين وانخفاض موارد الوظيفة مما يؤدي الى انخفاض الانغماس الوظيفي لديهم, ومن ابرز فرضيات الدراسة الرئيسية هي توجد علاقة تاثير غير مباشرة سالبة ذات دلالة معنوية بين مطالب الوظيفة وجودة الخدمة المصرفية من خلال الدور الوسيط لمتغير الاحتراق الوظيفي, وايضا توجد علاقة تاثير ذات دلالة معنوية بين موارد الوظيفة وجودة الخدمة المصرفية من خلال الدور الوسيط لمتغير الانغماس الوظيفي, ومن ابرز اهداف الدراسة تحديد مستوى مطالب الوظيفة الذي يعاني منها العاملين في القطاع المصرفي والعمل على تقليلها او موازنتها, والكشف عن مستوى موارد الوظيفة لدى العاملين في القطاع المصرفي والعمل على زيادتها, ومعرفة مستوى جودة الخدمة المصرفية المقدمة من قبل العاملين من وجهة نظر المصارف عينة الدراسة, اما اهمية الدراسة تبرز بكونها تعد من اولى المحاولات التي تختبر نموذج مطالب - موارد الوظيفة في القطاع المصرفي. وقد استخدمت الدراسة لاختبار الفرضيات مجموعة من الادوات الاحصائية المناسبة تمثلت بعامل الارتباط البسيط ومنهج معادلة النمذجة الهيكلية وتحليل الانحدار المتعدد المتدرج. وقد اثبتت النتائج صحة اغلب الفرضيات وقد توصل الباحث الى مجموعة من الاستنتاجات والتوصيات المهمة كان من ابرزها استخدام نموذج مطالب - موارد الوظيفة لقياس جودة الخدمة المصرفية لكونه يعد وسيلة فعالة لمعرفة ضغوط العمل التنظيمية وما هي العوامل المحفزة لهم, الكلمات المفتاحية : مطالب الوظيفة, موارد الوظيفة, الانغماس الوظيفي, الاحتراق الوظيفي, جودة الخدمة المصرفية. | The current study seeks to know the effect of job demands - Resources model on the quality of banking services provided by a sample of employees in the government commercial banks in Al - Muthanna Governorate, which amounted to (133) employees with different degrees of education and administrative positions. The variable of job demands includes a set of indicators, such as workload, personal conflicts, and poor physical working environment. The variable demands resources have been reflected in the indicators of feedback, worker autonomy and social support, The study assumes that job demands affect the quality of banking services through the intermediary role of Job Burnout, while the resources of the job affect the quality of banking services through the intermediary role of Job engagement, The study used to test hypotheses a set of appropriate statistical tools represented by the simple correlation coefficient and the method of equation of structural modeling and regression analysis of multi - gradient. The results proved the validity of most study hypotheses. The researcher reached a number of important conclusions and recommendations. The most important of these were the use of the job demands - resources model to measure the quality of banking service as an effective means of knowing the regulatory pressures and the factors that motivate them

الصدمات المالية واثرها في بعض المتغيرات الاقتصادية في مصر والعراق للمدة 1990 - 2014 == Fiscal Shocks and their Effects on some of the Macroeconomic Variables in Egypt and Iraq for The period (1990 - 2014

Author name: زينة شاكر عبد الكاظم
Supervisor name: عبد الحسين جليل عبد الحسن الغالبي
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Najaf
First pages:
Abstract: Fiscal Shocks can be considered as one of the methods used to make economic changes . Throughout this study we recognize how to make these shocks, how to measure them and what are their effects as one of the problematic economic subjects so that the researcher concentrated on all its details . In addition these shocks can affect the economic activity in most of world countries that they got a great deal of the researcher and of economists attention. The study shows that the economy of Iraq and Egypt faced series of internal and external shocks throughout the latest decades and that was widely reflected on the level of the economic performance level as well as the economic sectors.This study aims to estimate the fiscal shocks and the relation with the economic changes of the studied countries (Iraq and Egypt) to show the types of the relation between the fiscal shocks and these variables : significance or nonsignificance.During our study we reached set of results indicate that Iraqi economy represent a model of developing economy based on oil basically to get the total income so it is a profitable economy where the state followed the central planning systemand unbalances that attack the general Iraqi economy are ascribed to the unusual circumstances that Iraq faces . The fiscal shocks are characterized by their sharpness and passive direction in most of study years .Finally, the study proved the effect of fiscal shocks ( expenditure and taxes shocks) on the GDP after two years of the shock with an effect for the public expenditure on unemployment. There is no effect the fiscal shock between expenditure shock and the variables represented by GDP, prices and inflation. Also there is no effects for shocks represented by public expenditure and taxes shocks on the studied variables in Egypt as GDP, current prices, inflation an

دور السياسة المالية في تحسين المناخ الاستثماري في القطاع السياحي في بلدان مختاره == The role of fiscal policy in the improvement of the investment climate of the tourism sector in selected coun

Author name: محمد خيري داود خنجر الصليخي
Supervisor name: عامر عمران كاظم المعموري
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Karbala
First pages:
Abstract: Most of Developing countries have a lot of tourism requirements but they lack a way to invest this sector. They can attract the investment in the tourism sector by using government spending policies and tax incentives that is offered by the government as well as the operation of spending on infrastructures and the spending on the electricity, education, public transportation and security sectors in addition to the functional expenses that provide an attractive climate for local and foreign investment.Both of Turkey and Egypt have developed the tourism sector to increase the contribution percentage in GDP, through the best use of the resources that is available in these countries, in addition to public expenditure policies and taxes which represented by increasing of the countries expenditure on the infrastructures and appropriate institutional changes, which they can led to increase the volume of the tourism investment.The study refers to the reality of fiscal policy and the tourism investment in Iraq and what is the tourism possibility who is owned "that is represented by the various types of the tourism sites and how invest them in the proper way". The Iraqi fiscal policy depends totally on the public spending side because there is no taxes effects in achieving goals that the government is seeking, as a result of backwardness and weakness in the Iraqi taxes system; which is characterized by pluralism and not modernity, and the tourism investment is based on what is available from infrastructure and security, which is depending heavily on public spending

قدرات وادوار ادارة الموارد البشرية الاستراتيجية لتحسين منظومة تفكير وتعلم الفريق : بحث تطبيقي في عدد من منظمات الاعمال في العراق == The Competencies and Roles of SHRM to Improve Thinking and Learning System for The Team : Applied Study in some Business Organizations in Iraq

Author name: عدي زهير محمود نديم
Supervisor name: انتصار عباس حمادي الدليمي
Specific topic: Business Administration
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف هذا البحث الى اختبار العلاقات البينية بين اربع متغيرات رئيسة تعكس تاثير الدور المتميز لادارة الموارد البشرية في تعزيز منظومة تفكير وتعلم فريق البيع. وهذه المتغيرات تتمثل بمتغير قدرات الموارد البشرية (معرفة الاعمال، الخبرة الوظيفية ، وادارة التغيير) ، ومتغير ادوار الموارد البشرية (شريك استراتيجي، خبير اداري، وكيل تغيير ، ونصير العاملين) ومتغير الدعم التنظيمي المدرك ، ومتغير منظومة تفكير وتعلم الفريق. اذ افترض البحث بان قدرات الموارد البشرية تعزز من جاهزية اقسام الموارد البشرية على تادية ادوارها المعاصرة. كما يفترض البحث بان العلاقة بين قدرات وادوار الموارد البشرية تزداد مع وجود الدعم التنظيمي المدرك ، وان ممارسة اقسام الموارد البشرية لادوارها المطلوبة يساهم في تعزيز تفكير وتعلم فريق البيع. وقد اعتمد البحث لتحقيق اهدافه واختبار فرضياته ، على المنهج المزجي (Mixed Method) في اعداد وتصميم الدراسة. وهذا يتجسد بتوظيف اكثر من منهج بحثي بغية تلافي نقاط الضعف الموجودة في احداها من خلال المنهج الاخر. وفي هذا البحث تم اعتماد منهجين احدهما مكمل للمنهج الاخر وهما المنهج التجريبي (Experimental) والمنهج التحليلي (Analytical). تم تطبيق المنهج التجريبي على شركة المارد للوكالات التجارية المحدودة ، اما المنهج التحليلي فقد تم تطبيقه على عينة من الشركات التجارية الخاصة لغرض المساعدة في تعميم نتائج البحث. وقد ضمت هذه العينة ثمان قطاعات وهي قطاع المصارف ، قطاع الوكالات التجارية ، قطاع التعليم الجامعي، قطاع الاتصالات ، قطاع المقاولات الخاصة ، قطاع الفنادق والسياحة ، قطاع التجارة العامة ، والقطاع الصناعي الخاص. وقد اختار الباحث من كل قطاع شركتين بلغ عددها (16) شركة ، وتم اختيار (10 ) افراد من كل شركة (3 عاملين بالموارد البشرية و7 عاملين بالتسويق والمبيعات) وقد اصبحت العينة الكلية (8 *2 *10 ) تضم (160 ) فرد. كما اعتمد البحث على مجموعة من الادوات الاحصائية شملت على سبيل المثال ، معامل كرونباخ الفا، ومعامل الارتباط البسيط، ومعادلة النمذجة الهيكلية وتحليل المسار. وقد اظهرت النتائج صحة اغلب فرضيات البحث ، وقد صيغت في ضوءها مجموعة من الاستنتاجات المهمة كان منها على سبيل المثال ، ان تادية وممارسة ادوار الموارد البشرية لا يمكن ان يتحقق بفاعلية بدون امتلاك خبراء وممتهني الموارد البشرية قدرات معينة. كما توصل الى استنتاج اخر يفيد بان ممارسة اقسام الموارد البشرية لادوارها الاستراتيجية يساهم في زيادة مستوى التعلم والتفكير لدى اعضاء فرق البيع مما ينعكس على زيادة ربحية ومبيعات الشركة بشكل عام. التوصيات الهادفة كان منها ، ضروة قيام الشركات عينة البحث باعادة هيكلة قسم الموارد البشرية بما يضمن تعزيز قدرات الموارد البشرية ويؤهلها لمسك وممارسة ادوارها المطلوبة وفق التغيرات السائدة في بيئة عملها الحالية والمرتقبة. وكذلك من المهم ان تلتزم الجهات ذات العلاقة في الشركات عينة البحث بتقديم الدعم المستمر لاقسام الموارد البشرية وممتهني وخبراء الموارد البشرية داخل شركاتهم. | This research aims testing interrelationship between four main variables, which reflects Impact of differential mandate of human resources management to enhance thinking and learning system of sales team.These variables represent with competencies of human resources (knowledge of business, human resources provide, and management of change), variable of roles for human resources (strategic partner, administrative expert, change agent, and employee champion), variable perceived organizational support, and variable of thinking and learning for the team.This research assumes that competencies of human resources enhance readiness of human resources departments conducting its modern roles.Also this research assumes that relationship between competencies and roles of human resources will increase with existence of perceived organizational support, and practicing human resources departments its required roles will participate in enhancing thinking and learning for sales team.Research based to accomplish its aims, and testing its hypotheses upon mixed method in preparing and design of study.This can be shown by using more than one research method in order to avoid weak points which exist in one method via another.This research depended on two methods each complementary to the other, which are experimental and Analytical methods.Experimental method was implemented on AL - Mared for commercial agencies Co. Ltd.; on the other side Analytical method was implemented on samples of private commercial companies to support research results. Sample included eight sectors which are banking sector, commercial agencies, higher education, telecommunication, private construction, tourism, general trading, and private industry. Researcher selected Two Companies from each, amounting to 16 companies.From each company 10 individuals where selected (3working in human resources, 7 in marketing and sales), total sample became (8*2*10), equal 160 persons.Also research depended on groups of statistical tools included for example; Cronobach Alpha, simple correlation coefficient, structural equation modeling, and path analysis.Research results show that most hypotheses were positive; accordingly many important conclusions were formulated for example; performing and practicing human resources roles cannot be accomplished effectively, without having special competencies by human resource experts and practitioners.Another conclusion was reached which illustrates that practicing of human resource departments their strategic roles will participate in increasing thinking and learning level of members of sales team which lead to increasing in profit and sales of company in general.Significant recommendation, for instance; it is important to companies which are samples to restructure human resource department to enhance their competencies, make department eligible to practice its required roles according to prevailing changes in present and future business environment.It’s important that the administrations of the companies which are samples, commit to give its full and continuous support to human resource department, human resource experts, and practitioners in their companies.

دور المعلوماتية في اقامة متطلبات الادارة الالكترونية : تصميم نموذج مقترح لتحول مصنع الالبسة الجاهزة في الموصل الى تطبيق الادارة الالكترونية

Author name: عبد العزيز طيب فتحي
Supervisor name: بسمان فيصل محجوب
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Mosul
First pages:
Abstract: في ظل الظروف المتغيرة التي تسود السوق الدولية والمحلية، والمنافسة الشديدة التي تضطر الشركات والدول والمؤسسات على حد سواء لمواجهتها، تتحول الادارة الي اداة هامة ورئيسية من ادوات التعامل مع هذه التطورات في البيئة الدولية الجديدة في ظل الثورة المعلوماتية المتسارعة. وبعدما كان المدراء يمارسون وظائفهم ومهامهم اليومية وفق تطلعاتهم وخبراتهم المتزايدة يوميا، بمعزل عن التطورات التكنولوجية في الجوانب الرقمية والمعلوماتية اصبحوا اليوم امام تحديات جديدة تفرض عليهم نوعا جديدا من الادارة والاداء، بحيث تجعلهم يمارسون مهامهم اليومية بطريقة الكترونية (رقمية) تاخذ بنظر الاعتبار كل انواع التطورات وفي شتى المجالات.وتحولت بذلك الادارة في المؤسسات وخاصة في الدول المتقدمة الي ادارة ديناميكية لا تحدها جدران المنظمة او تستهدف حصة سوقية واحدة وانما تعمل في فضاء واسع وتستهدف اسواق متجددة وتبتكر اساليب وانماط عمل جديدة.وتقف الشركات والمؤسسات في بلدنا على مفترق للطرق : اما ان تتكيف مع ما يحدث من تغييرات عالمية وتندمج في لجو الحديث واما ان تبقى وفق الانماط التقليدية في هياكلها التنظيمية الجامدة فتضمحل ثم تنكمش ثم تغلق ابوابها.ويواجه المدراء في مؤسساتنا وشركاتنا تحديات من نوع جديد بعد تحديد خيارات التكييف والتحول نحو الادارة الالكترونية ، فهم امام اتجاهين : يميل الاول نحو الاستعانة بالشركات العالمية في بناء هيكل الادارة الالكترونية واقامة الدورات التدريبية لتاهيل العاملين لاستخدامها وصيانتها، ويميل الثاني الى استخدام ثمار هذا التقدم التكنولوجي وخصوصا المعلوماتية في بناء الادارة الالكترونية بامكانيات داخلية من خلال الافادة منها بتطوير مهارات العاملين والمدراء ومن ثم استخدام هؤلاء في بناء الادارة الالكترونية من دون حاجة للرجوع الي شركات ومؤسسات عالمية.والادارة بذلك تنتزع التغيير وتسمح للعاملين بالمشاركة في العمل الابتكاري والابداعي للتحول الى الادارة الالكترونية.وسواء كان الامر يتعلق بالشركات الفردية او الاقتصادات الوطنية، فهذا البحث محاولة متواضعة لاظهار اهمية المعلوماتية بمكوناتها في عمليات التحول نحو الادارة الالكترونية من خلال توضيح المعلوماتية من ناحية والادارة الالكترونية من ناحية ثانية بشكل يسمح للباحث بتقديم ارضية مناسبة لتقديم نموذج مقترح لبناء الادارة الالكترونية في مصنع الالبسة الجاهزة في مدينة الموصل.ولقد تم اتخاذ منهج دراسة الحالة (Case Study) وتم اجراءه في المصنع المذكور انفا حيث تم القيام بما ياتي : 1. تقييم الوضع الداخلي للمصنع والتحديات التي تواجه بما يساعد على تحديات خيارات مواجهة هذه التحديات وبما يقدم فرصة لهذا المصنع للمنافسة والاستقرار.2. تقديم نموذج مقترح يستطيع المصنع في ظله بناء الادارة الالكترونية وفق عدة خطوات متسلسلة. وقد توصل البحث الى جملة من الاستنتاجات في مقدمتها الاتي : 1. ان مؤسساتنا بصورة عامة والمصنع حالة الدراسة بصورة خاصة لا يمكنهم الاستمرار من دون التحول الكلي او الجزئي للادارة الالكترونية لصد تحديات المنافسة.2. تستطيع هذه المؤسسات والمصنع خاصة التحول نحو الادارة الالكترونية باستخدام المعلوماتية ومكوناتها في بناء هذه الادارة والاستفادة منها فيما بعد.3. يمثل التحول نحو الادارة الالكترونية تغيرا شاملا ومتكاملا في طرائق اداء المهام والوظائف لا يقتصر على الجانب الانتاجي او التسويقي او المالي.

امكانية تطبيق النظام المحاسبي الحكومي اللامركزي المدعوم بنظام احصاءات مالية الحكومة GFSs في المؤسسات البلدية لتلبية متطلبات توحيد الحسابات والافصاح : دراسة تطبيقية في بلدية كربلاء == The possibility of applying the decentralized government accounting system supported by the government financial statistics system (GFSs) in municipal institutions to meet the requirements of account consolidation and disclosure

Author name: هدى احمد علي المطيري
Supervisor name: اسعد محمد علي وهاب العواد
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Karbala
First pages:
Abstract: تنبع اهمية البحث من التطورات الاخيرة في توجه الدولة بنقل الصلاحيات المالية للمحافظات غير المرتبطة في اقليم مما يتطلب من مديريات الشؤون المالية في المحافظات استخراج موازين مراجعة موحدة لكل الدوائر المرتبطة بها وهي كل من ( البلديات ( بلدية - ماء - مجاري) ، الصحة ، التربية، الزراعة، الشرطة، الرعاية والضمان الاجتماعي) وبالنظر لاختلاف الانظمة المحاسبية في هذه الدوائر وخاصة الدوائر التابعة الى وزارة البلديات تحاول الباحثة الوصول الى حلول لمساعدة ادارات المحافظات لتحقيق الاهداف التي تسعى الى تحقيقها من خلال توحيد النظام المحاسبي لجميع هذه الدوائر وبالتركيز على مديرية بلدية المركز وبلديات الاقضية والنواحي.وان الهدف من الدراسة تقويم النظام المحاسبي الموحد للبلديات ومعرفة اهم المشاكل والمعوقات خلال فترة تطبيقه. التعرف على مدى تطابق النظام المحاسبي الموحد للبلديات مع الاهداف التي جاء بها قانون ادارة البلديات رقم 165 لسنة 1964 المعدل, توظيف النظام المحاسبي الحكومي باستخدام دليل احصائية مالية الحكومة في مراكز البلديات والاقضية والنواحي وذلك لتوائمه مع الاهداف التي تسعى لها المؤسسات البلدية من تقديم الخدمات للجمهور من دون مقابل او بمقابل رمزي. بيان اهمية استخدام نظام احصاءات مالية الحكومة GFS وما يحققه هذا النظام من معلومات احصائية ومالية على مستوى الدولة ومتوافق مع متطلبات البنك الدولي وصندوق النقد لدولي. واهم ما توصلت الية الدراسة ان استخدام دليل احصاءات الحكومة GFS يحقق متطلبات واهداف الدوائر غير الهادفة للربح التي من ضمنها المؤسسات البلدية يؤدي الى صعوبة توحيد الحسابات على مستوى المحافظة وصعوبة استخراج ميزان مراجعة موحد لكل الدوائر المرتبطة بالمحافظة, يعتقد 98% ممن تم استطلاع ارائهم من موظفي البلديات ان اعتماد نظام احصائيات مالية الحكومة يساعد وحدات الشؤون المالية في المحافظات على انجاز المهام الموكلة اليهم في عملية التوحيد واعداد موازين المراجعة الموحدة لامتلاكه مجموعة متكاملة من الحسابات تستطيع ان تغطي جميع انشطة مؤسسات الدولة.وتوصي الباحثة بتوحيد جميع الانظمة المحاسبية للدوائر المرتبطة في المحافظة من خلال استخدام النظام المحاسبي الحكومي المدعوم بنظام احصاءات الحكومة لاغراض التوحيد, احلال النظام المحاسبي الحكومي المعتمد على نظام احصاءات الحكومة بدلا من النظام المحاسبي الموحد للبلديات لكونه لا ينسجم طبيعة العمل في مؤسسات البلدية | The importance of research stems from recent developments in the state's tendency to transfer financial powers to the unincorporated governorates of the territory, which requires the directorates of financial affairs in the provinces to extract a uniform audit balances for all the related departments, namely municipalities (municipal, water, sewage), health, education, Agriculture, police, education, care and social security). Given the different accounting systems in these departments, especially the departments related to the Ministry of Municipalities, the researcher is trying to reach solutions to help the provincial administrations to achieve the goals that seek to achieve through the consolidation of the accounting system for all these departments By focusing on the municipality center, the municipalities and the district directorate.The aim of the study is to evaluate the unified accounting system for municipalities and to identify the most important problems and obstacles during the period of implementation. To identify the extent to which the unified accounting system for municipalities conforms to the objectives set forth in the Municipal Administration Law No. 165, year 1964, as amended, to employ the government accounting system using a government statistical statistical guide in the municipalities, districts and district centers to match the objectives of municipal institutions to provide services to the public for free or for a nominal fee. The importance of the use of the government financial statistics system (GFS) and what this system achieves from statistical and financial information at the state level and is consistent with the requirements of the World Bank and the International Monetary Fund. The main objective of the study is that the use of the Government Financial Statistics Manual (GFS) meets the requirements and objectives of the non - profit departments, including the municipal institutions, which makes it difficult to consolidate accounts at the governorate level and the difficulty of extracting a unified audit balance for all departments associated with the governorate municipalities. From the people who were asked for their point of view, 98% of them thought the adoption of a system of government financial statistics which helps the units of financial affairs in the provinces to complete the tasks assigned to them in the process of consolidation and the preparation of the balance of the unified audit of the possession of an integrated set of accounts can cover all activities of stat institutions. The researcher recommends the consolidation of all accounting systems of the associated departments in the province to the use of the government accounting system supported by the system of government statistics for the purposes of consolidation, replacing the government accounting system based on the system of government statistics instead of the unified accounting system for municipalities because it does not fit the nature of work in municipal institutions.

تحليل العلاقة بين هيكل التمويل والاداء المالي والعوامل المؤثرة فيها : دراسة تطبيقية على عينة من الشركات المسجلة في سوق العراق للاوراق المالية للمدة 2004 - 2011 == Analysis The Relationship Between Financial Structure & Financial Performance and the Factors which Impact Them An Applied Study By A Sample On Some Registered Companies In Iraqi Financial Market For The Period (2004 - 2011)

Author name: عادلة حاتم ناصح
Supervisor name: عبد الخالق ياسين زاير جاسم البدران
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: study aims to reveal the relationship between the financial structure of Iraq's companies which listed in Iraq financial market and the financial performance represented by profitability. This will be measured by the return on assets and by the market value of companies represented by share's closing price multiplied by the number of shares. Also this study search for the impact of intermediate factor namely the risk, size of the company and the age of the company on this relation . In order to achieve the objectives of study, the researcher depended on published financial data of (43) companies for the period (2004 - 2011).Statistical methods were used to analyze the data, especially the simple regression and multiple regression, in addition other methods (mean and standard deviations) .After analyzing the data and testing the hypotheses, the main findings are the following : - 1 - There is no relationship between the independed variable represent by debt and dependent variables represented by the return on assets .2 - There is no relationship between the independent variable represented by debt and dependent variable of the market value of the company .3 - There is no impact of mediation factors on relationship between financial structure and the profitability .4 - There is impact of mediation factors on relationship between financial structure and the market value.

عملية التعلم المنظمي واثرها في الابداع المنظمي : دراسة استطلاعية في كليات الصيدلة ببغداد == The process of Organizational Learning and its effect on Innovation: an servoy Study in colleges of pharmacy in Baghdad

Author name: بشرى عباس محمد
Supervisor name: صلاح عبد القادر النعيمي
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:

تقييم دور ادوات ادارة التكلفة بتسعير المنتج في المؤسسات الحكومية : دراسة حالة في مديرية ماء محافظة النجف == Evaluating the role of cost management tools in product pricing in government institutions Case Study in Water Directorate of Najaf Governorate

Author name: اضواء عبد الحسين جبار شكر
Supervisor name: اسماء مهدي حسين الهاشمي
Degree: Master
Language: Arabic
University location: Najaf
First pages:
Abstract: شملت التطورات التي حصلت في الوضع الاقتصادي العالمي القطاعات الاقتصادية الانتاجية والخدمية جميعها بما فيها الحكومية وهذا جعلها تستخدم احدث الطرق والادوات المحاسبية لادارة تكاليف الانتاج فيها وتخفيضها للوصول للتكلفة الدقيقة للمنتجات والخدمات التي تقوم هذه القطاعات بتقديمها وبيان مدى انعكاس استخدام ادوات المحاسبة الادارية الايجابي على اتخاذ القرارات الادارية السليمة الملائمة مقارنة بالمداخل التقليدية .وقد تجلت مشكلة البحث في عدم استخدام التقنيات المحاسبية الحديثة في عينة البحث (مديرية ماء محافظة النجف) حيث لا يتم فيها تبويب الكلف الى عناصرها مواد مباشرة واجور مباشرة وتكاليف صناعية غير مباشرة وتستخدم عينة البحث التكلفة الاجمالية في حساب تكاليف المنتجات وتستخدم التسعير على وفق عدد المسقفات من دون الاخذ بنظر الاعتبار تكلفة المتر المكعبفجاءت هذه الدراسة تهدف الى بيان تاثير استخدام ادوات ادارة التكلفة ومداخل التسعير الحديثة المعتمدة على التكاليف في تخفيض تكاليف الانتاج والحصول على قاعدة بيانات كلفوية دقيقة لترشيد قرارات التسعير في المؤسسات الحكومية .وتكمن اهمية البحث في تطبيق منهج التكاليف على اساس النشاط لحساب تكاليف المتر المكعب من منتج الماء الصافي والماء ( RO ) لمساعدة الادارة في اتخاذ القرارات الملائمة وبالاخص قرار التسعير لكل منتج . ووضع تسعيرة مناسبة للماء الصافي باستخدام تحليل سلسلة القيمة التي تخدم المستهلك وتساهم في زيادة نسبة الايرادات لمديرية ماء محافظة النجف . واستخدام التكلفة المستهدفة لتسعير الماء ( RO ) من خلال الاخذ بنظر الاعتبار اسعار السوق المنافسة.وبالاعتماد على فرضية اساسية وهي ان استعمال ادوات ادارة التكاليف الملائمة لطبيعة المؤسسات الحكومية يساهم في الوصول الى التكلفة الدقيقة لمنتجاتها ويساعد في تسهيل اتخاذ قرارات التسعير بما يحقق الايرادات التي ترغب فيها المؤسسة الحكومية ويزيد من ثقة المستهلك بالتسعير.وقد تم الاعتماد على المنهج العلمي الاستنباطي في الجانب النظري للدراسة من خلال المصادر النظرية المختلفة والمنهج العلمي الاستقرائي الجانب التطبيقي من خلال البيانات المالية وغير المالية التي تم الحصول عليها من مديرية ماء محافظة النجف .توصلت الدراسة الى ان استخدام ادوات ادارة التكلفة من شانه تخفيض التكاليف ويساعد هذا في اتخاذ قرارات تسعير التي تعود بصورة ايجابية على المؤسسات الحكومية الخدمية وعلى مديرية ماء محافظة النجف بصورة خاصة مما يزيد من ثقة المستهلك بالقرارات التي تتخذها هذه المؤسسات.وقد اوصت الدراسة بضرورة استخدام المؤسسات الحكومية لادوات ادارة التكلفة لما لها من اثر ايجابي في تخفيض التكاليف وترشيد قرارات التسعير فضلا عن ما توفره من قاعدة بيانات واسعة ودقيقة يمكن اعتمادها من قبل الدولة لوضع خطط استراتيجية بعيدة المدى .

الرؤية الاستراتيجية وتاثيرها في التسويق الريادي : دراسة استطلاعية لعينة من القيادات الادارية في وزارة الصناعة والمعادن == Strategic Vision and Its Impact On Entrepreneurial Marketing (An exploratory study of a sample of the administrative leaderships in the Ministry of Industry and Minerals

Author name: فهد ياسر سلمان
Supervisor name: معتز سلمان عبد الرزاق
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: انبثقت مشكلة الدراسة من قلة الالتزام بالرؤية الاستراتيجية لدى البعض من ادارات الشركتين المبحوثتين، وضعف الترابط بين الرؤية الاستراتيجية والتسويق الريادي، فضلا عن قلة الاهتمام بوضع استراتيجيات عمل مناسبة تساعدهم في بلوغ الرؤية الاستراتيجية والتي بدورها تساهم في تحقيق التسويق الريادي. كما تكتسب الدراسة اهميتها من خلال تسليط الضوء على اهمية الرؤية الاستراتيجية في تجنب وقوع الشركتين المبحوثتين في الاخطاء، من خلال وضع استراتيجيات عمل مناسبة تساعد في التغيير من الممارسات التسويقية التقليدية، وذلك من اجل تحقيق التسويق الريادي. وتهدف الدراسة الى تطبيق الرؤية الاستراتيجية بوصفها متغيرا مستقلا بابعادها المتمثلة بــ (التوجه المستقبلي، القبول الواسع، التفكير الاستراتيجي) في تعزيز التسويق الريادي بوصفه متغيرا تابعا بابعاده المتمثلة بــ (الابداع، ادارة المخاطر، الاستباقية، التركيز على الزبائن، اقتناص الفرص). وقد تم تقديم فرضيتين رئيسيتين تحتوي كل واحده منها على فرضيات فرعية انطلق منها الباحث الى التحليل والتفسير لتشخيص علاقات الارتباط والتاثير بين ابعاد متغيرات الدراسة من خلال برنامج التحليل الاحصائي (SPSS)، وتم الاعتماد على مجموعة من الاساليب الاحصائية المتمثلة بــ (النسب المؤية والتكرارات، تحليل المتوسطات، الانحراف المعياري، تحليل الارتباط، تحليل الانحدار الخطي، معامل الاختلاف)، واعتمد الباحث عينة عمدية بلغت (99) مبحوثا من الشركتين المبحوثتين والمتمثلين بالادارة العليواالوسطى (المدير العام، مديري الاقسام، مديري الشعب والوحدات ومعاونيهم). وتوصل الباحث الى مجموعة من الاستنتاجات كان ابرزهواجود علاقات ارتباط وتاثير معنوية بين ابعاد الرؤية الاستراتيجية وابعاد التسويق الريادي، اما اهم ما يوصي به الباحث هو ضرورة بلورة الشركتين المبحوثتين لرؤيتهمواكتابتهواتوضيحها لموظفي المنظمة، مما يدفعهم لبذل المزيد من الجهود ورفع الطاقة الانتاجية لديهم، وبالتالي الوصول الى التسويق الريادي من خلال تطوير الاساليب التسويقية المتبعة واستخدام التكنولوجيواالاساليب الحديثة الاخرى بدلا من استخدام الاساليب التقليدية، وذلك من اجل الوصول الى اكبر عدد ممكن من الزبائن والحصول على حصة سوقية اكبر مما يسهم بتحقيق الارباح. | The study problem stems from the clarity weakness of the strategic vision of some of the managements of the two companies concerned, and the poor correlation between the strategic vision and the entrepreneurial marketing, as well as the lack of appropriate work strategies to help them achieve the strategic vision, which in turn contributes to the achievement of entrepreneurial marketing. The study is important by highlighting the importance of the strategic vision in avoiding the occurrence of the companies involved in the mistakes, through the development of appropriate work strategies to help change from traditional marketing practices in order to achieve the entrepreneurial marketing. The study aims to use the strategic vision as an independent variable and its dimensions (future orientation, wide acceptance, strategic thinking) in promoting the entrepreneurial marketing as a dependent variable and its dimensions (Innovation, risk management, proactivity, customer focus, opportunities capture). Two major hypotheses were presented, each of which contains sub - hypotheses, from which the researcher proceeded to analyze and explain the relationship of the correlation and influence between the dimensions of the search variables through the statistical analysis program (SPSS). (The mean, standard deviation, correlation analysis, linear regression analysis, variance coefficient). The researcher relied on a sample of 99 persons from the two companies represented in the top and middle managements (general manager, department managers, people managers and units) and their assistants. The researcher has reached a number of conclusions, the most prominent of which were the existence of moral influence and correlation relationships between the dimensions of the strategic vision and entrepreneurial marketing. The most important thing recommended by the researcher is the need to crystallize the two concerned companies visions, write and explain them to working individuals, which prompts them to make more efforts and raise their production capacity, To reach the entrepreneurial marketing through the development of the used marketing methods and the use of technology and other modern methods rather than classical methods, in order to reach the largest possible number of customers and obtain a larger market share Which contributes to the achievement of profits

تقييم البرامج التدريبية في دائرة صحة ميسان باستعمال نموذج Kirkpatrick : بحث ميداني

Author name: علي هاشم محمد
Supervisor name: ناظم جواد عبد سلمان الزيدي
Specific topic: Nursing Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:

تقييم الخيارات الاستراتيجية لتطوير واقع الشركة العامة للاسواق المركزية

Author name: سندس محمد جدوع
Supervisor name: صلاح الدين عواد كريم الكبيسي
Specific topic: Strategic Planning
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:

دور الاطباء في اتخاذ قرارات المستشفى : دراسة تطبيقية في مستشفيات دائرة صحة بغداد - الرصافة

Author name: ابراهيم معلة
Supervisor name: سعد علي حمود عباس العنزي
Specific topic: Hospital Management
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: ان اتخاذ القرارات صفة تلازم الانسان منذ ولادته لاشباع حاجاته , حيث كانت تعتمد في الماضي على التخمين والحدس والتنبؤ , وعلى التجارب والخبرات لدى متخذي القرار , بينما في العصر الحالي اصبحت عملية صنع القرار لها موضوعها الخاص وقوانينهواضوابطهواخاصة بعد الحرب العالمية الثانية وفي انحاء مختلفة من مجالات الحياة الاقتصادية , الاجتماعية , السياسية , والعسكرية بحيث تمكن من تحديد القرار الافضل ي الزمان والمكان الذي يعطي العائد الاكبر. تقع مسؤولية اتخاذ القرار في المراحل كافة على فرد واحد او جماعة وفي معظم الحالات , ياتي القرار نتيجة لجهود اكثر من شخص واحد ونتيجة لدراسة وابحاث لجنة او عدد من اللجان المعدة , والمشكلة لهذه الغاية . وقد تتاثر القرارات الادارية بعوامل عديدة قد تعيقها عن الصدور بالصورة الصحيحة , او قد تؤدي الى التاخر في اصدارها , او تلقى الكثير من المعارضة سواء من المنفذين لتعارض القرارات مع مصالحهم , او من المتعاملين مع المنظمة لعدم تحقيقها لغاياتهم ومصالحهم . منذ بداية نشوء المستشفيات بوصفها منظمات تعني بصحة المواطنين , عرفت مجموعتا الادارة والاطباء وقد تركزت الجهود لكلتا المجموعتين لتعزيز مكانة كل مجموعة في المستشفى من خلال سلطته على اتخاذ القرارات , حيث تشكل عملية اتخاذ القرارات تحديا حقيقيا في مجال ادارة المستشفيات وذلك لارتباط هذه العملية بحياة الافراد . جاء البحث لاثبات دور الاطباء في اتخاذ قرارات المستشفيات العاملين فيها , وذلك عن طريق الدراسة الاستطلاعية التي تمت في ثمان مستشفيات من مسؤولية دائرة صحة بغداد / الرصافة وهي مستشفى الشهيد الصدر العام , ومستشفى الثورة العام , ومستشفى الحبيبية للولادة والاطفال , ومستشفى اطفال العلوية , ومستشفى الزعفرانية العام , ومستشفى المدائن العام , ومستشفى النعمان العام ,ومستشفى ابن البلدي للنسائية والاطفال كان حجم العينة ( 68 ) طبيبا حيث اجابوا على الاستبانة المفتوحة التي تضمنت جزاين من الاسئلة . يتعلق الجزء الاول منها بالتعرف على المشاركة الفعلية ( في الوقت الحاضر) للاطباء في مراحل اتخاذ القرارات في المستشفى والمشاركة المثالية في مراحل اتخاذ القرارات التي يتطلعون لها مستقبلواالذي تضمنت سبعة اسئلة . ويتعلق الجزء الثاني منها بالتعرف على دور الاطباء ومشاركتهم في جميع مجالات وحقول اتخاذ القرارات في المستشفى والذي تضمن خمسة عشر سؤالا . من اهم الاستنتاجات التي تم التوصل اليها : 1. ان التفاوت في ادوار الاطباء للتاثير في اتخاذ قرارات المستشفى يعتمد على مدى الصلاحيات والمسؤوليات التي يتمتع بها الطبيب فهو يكون بصورة جيدة جدا عندما يكون الطبيب مديرا للمستشفى , او رئيسا لاحد الاقسام العلمية , ويكون بصورة جيدة عندما يكون الطبيب مسؤولا لوحده او مديرا لشعبة , او عضوا في مجلس ادارة المستشفى . وقد يكون التاثير دون ذلك عندما لاتكون لدى الطبيب اية مسؤولية ادارية . 2. ان مشاركة الاطباء في اتخاذ قرارات المستشفى في الوقت الحاضر دون المستوى المثالي الذي يتصوره الاطباء ’ وان المشاركة المثالية لها دور مؤثر في تحسين قرارات المستشفى وذلك لما يتمتع به الاطباء من خبرة مهنية في مجال عملهم . 3. لايوجد دور حقيقي للاطباء العاملين في المستشفيات للتعاقد مع اطباء مميزين للعمل في المستشفى وهذا مايحرم المستشفى من تطوير امكانياتها في تقديم خدمات افضل للمواطنين . 4. ان التفاوض مع وزارة الصحة ودوائرها المختصة ضعيف وبما يؤثر في تقديم رعاية صحية متكاملة في المستشفى , وهذا ممايدل على ضعف العلاقة بين المستشفيات والوزارة. 5. ان التعاون وتبادل الخبرات مع المنظمات الاقليمية والعالمية محدود جدواهذا مما يعني عدم اتاحة الفرصة للاطباء الجدد في رفع مستوياتهم للتعامل مع هذه المنظمات وحصرها فقط في الاطباء القدامى . اما اهم التوصيات فهي : 1. توسيع الصلاحيات الممنوحة لمديري المستشفيات لمنحهم حرية اكثر , ولتحسين عملية صنع القرارات في المستشفيات , ولضمان التوجه نحو اللامركزية في اتخاذها . 2. على المديرين التعامل بمرونة مع الاطباء الاخرين والسماح بالمناقشات الهادفة التي يمكن ان تقود الى توليد البدائل ، وتحديد حلول للمشكلات . 3. على الاطباء اظهار الولاء للقرارات التي يشاركون في اتخاذها , وتحمل مسؤولية توضيح القرارات والدفاع عنها . 4. على الاطباء تحمل مسؤولية الاعداد , او المساعدة في صياغة اللوائح الطبية وفي مستويات الخدمات الصحية كافة , وان يحاولوا تمرير ارائهم من خلال اساليب الاقناع , والتحاور المنطقي بدلا من فرض ارائهم , وان يبحثوا عن الوسائل الكفيلة بتوليد اتفاق تام بين زملائهم . 5. اشراك الاطباء في دورات تدريبية ادارية لتزويدهم بالمعلومات عن الادارة , والمحاسبة الحكومية , وذلك لغرض تطوير مهاراتهم في عملية اتخاذ القرارات . 6. على متخذ القرار استخدام قدراته الشخصية , ومهاراته الفردية في تقريب وجهات النظر , وتشجيع العمل بروح الفريق لصالح المستشفى

المتطلبات الحتمية للانتقال الى نظام موازنة البرامج والاداء : حالة دراسية في المديرية العامة لتوزيع كهرباء الرصافة == The inevitable requirements to move to the software system's budget and performance

Author name: علي عبد القادر جرجيس
Supervisor name: اياد طاهر محمد الجبوري
Specific topic: Strategic Planning
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: تهدف الدراسة الى امكانية التحول من موازنة البنود الى موازنة البرامج والاداء في المديرية العامة لتوزيع كهرباء الرصافة اذ تعد موازنة البنود من اقدم انواع الموازنات ولازالت مسيطرة على معظم موازنات دول العالم ومنها العراق ويستند مبدا اعداد الموازنة العامة على اساس تقدير النفقات وفقا لبنود يمثل كل منها نوعا من انواع الصرف لذلك فان المدخلات لهذه الموازنة تعتبر انواع المصروفات وتوزع على مستوى الوحدات المنفذة ويجري تقسيم هذه المصروفات الى فقرات اكثر تفصيلا كالمرتبات وما يتعلق بهواالسلع وانواعهواالصيانة وظهر هذا الاسلوب نتيجة الحاجة الى ربط البرامج الحكومية بالخطة العامة للدولة فهذه الموازنة تهدف الى الربط بين الاعتمادات وبين تحقيق الاهداف المخططة وهي تعتبر وسيلة لاتخاذ القرارات التي تتعلق بالمفاضلة بين البرامج البديلة والمتنافسة لتحقيق اهداف معينة وهكذا تعطي لوظيفة التخطيط الاولوية على كل من وظيفة الرقابة على الصرف او ادارة النشاط الحكومي من خلال البرامج وبذلك فهي تجمع بين الابعاد الثلاثة للموازنه وهي ( تخطيط ،تنفيذ ، رقابة ) واتبعت الدراسة منهجية الدراسة في المديرية العامة لتوزيع كهرباء الرصافة نظرا لاهميتهواشملت الدراسة الفترة الزمنية لعام/ 2012 و2013 ويمكن ان نوجز ذلك بالسؤال الاتي : هل يمكن تفادي المشاكل التي تتعرض لها المديرية العامة لتوزيع كهرباء الرصافة الناجمة عن استخدامها لاسلوب الموازنة التقليدية باستخدام اسلوب موازنة البرامج والاداء؟.من هنا ظهر الهدف من الحالة الدراسية حول المتطلبات الحتمية للانتقال الى نظام موازنة البرامج والاداء واهمية الحالة الدراسية تكمن في ان تطبيق هذا النوع من الموازنة يحقق الاهداف التي من اجلها خصصت الاموال .لقداختار الباحث المديرية العامة لتوزيع كهرباء الرصافة لكونها احدى المديريات العامة التابعة لوزارة الكهرباء وهي تتبع الموازنة التقليدية في تقدير التخصيصات وامكانية تطبيق موازنة البرامج والاداء في تلك المديرية .وقد توصلت الدراسةالى مجموعة من الاستنتاجات كانت اهمها : ان الاستمرار في استخدام الاساس التقليدي في تخطيط واعداد الموازنة وتنفيذها في الوحدات الخدمية ومنها المديرية العامة لتوزيع كهرباء الرصافة يحد من كفايتهوافعاليتها في الاستخدام الامثل للموارد المتاحة ويقلل الفرص في تحسين اداءها كونه يشجع على زيادة الانفاق بدل من الترشيد والعقلانية في الانفاق. واختتمت دراسة الحالة بمجموعة من التوصيات اهمها : تقديم الدعم الكافي للمدراء من اجل انجاح تطبيق موازنة البرامج والاداء عن طريق منحهم الصلاحيات اللازمة لتطبيقهواان توجد قاعدة معلومات عن طريق عمل نظام خاص لترحيل النتائج الخاصة بعمل موازنة البرامج والاداء ومتابعة التطبيق التجريبي اولا باول عن طريق التقارير المقدمة من كل نشاط من اجل معالجة المشكلات التي قد تواجه التطبيق | The study aims at the possibility of transformation of the budget items to the budget programs and performance in the Directorate - General for the distribution of Rusafa electricity as is the budget items of the oldest types of budgets and still in control of most of the budgets of countries around the world, including Iraq and is based on the principle of the general budget prepared on the basis of estimates of expenditure under the terms of each of which represents a kind types of exchange, so the input of this budget is the types of expenses and distributed at the level of the executing units being such expenses divided into paragraphs more detailed such as salaries and related goods and types of maintenance and the back of this technique as a result of the need to link government programs the general plan of the state, this budget aims to link the credits and the achievement of planned objectives and is considered as a means to make decisions related to differentiation among alternative programs and competing to achieve certain goals, and so give the function of planning priority over all of the function of exchange controls or management of government activity through programs and so it combines the three dimensions of the budget, namely, (planning , implementation, control) and the study followed the methodology of the study in the Directorate General of Electricity distribution Rusafa due to their importance and the study included the time period of the year / 2012 and 2013 can be summed up this question the following : Is it possible to avoid the problems faced by the Directorate General of Electricity Distribution Rusafa resulting from use of the traditional style of the budget by using a method of programs and budget performance?From here the goal of the case study about the inevitable requirements to move to the back of the programs and performance and the importance of the school system's budget situation is that the application of this kind of budget to achieve the objectives for which funds were allocated.Kdakhtar researcher for the Directorate General of Electricity Distribution Rusafa for being one of the Directorates General of the Ministry of Electricity and follows the traditional budget allocations and in assessing the applicability of programs and performance in those Directorate budget.Aldrashaly has reached a set of conclusions was the most important : To continue to use the traditional basis in the planning and budget preparation and execution in service units, including the Directorate - General for the distribution of Rusafa electricity limits the adequacy and effectiveness of the optimal use of available resources and reduces opportunities to improve their performance being encouraged to increase spending instead of rationalization and rationality in spending.In conclusion, the case study a set of recommendations including : Provide adequate support to the managers for the success of the application software budget and performance by providing them with the necessary powers to be applied and that there is an information base through the work of a special system for carry - on work programs and performance and follow - up demo application first budget results go through the reports submitted by each activity in order to address problems that you may encounter the application.

تحليل المقدرة التنافسية للدولة في اطار تقييم مشاريع البنك الدولي في العراق بعد عام 2003 == National competitiveness analysis within a Framework Of the evaluation of world bank projects in Iraq after 2003

Author name: اثیر عبد الخالق محمد صالح الجبوري
Supervisor name: ھناء عبد الغفار حمود السامرائي
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:

تقييم تجربة الاجنحة الخاصة في المستشفيات العراقية : دراسة مقارنة

Author name: ازهار ذياب عبد النبي
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Baghdad
First pages:

الانفتاح الاقتصادي وتاثيراته على التنمية في الاردن == The Economic openness and its effects on Development in Jordan

Author name: عبد الله جميل النصيرات
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: The current international system has faced and from the beginning of the nineties decade of the last century, a wide range of structural changes. Which have enlarged in speed and generalization, which have caused radical changes over most of the economical variables which have affected the economical and social situations for all the countries, of the most prominent events in the world from economical developments and which have evolved from different economical and political events arising from its period or getting its roots from the past, are the fall of the previous Soviet union, followed by the changes in eastern Europe, and the scientific different types of living ways ,and the increased role of global economic establishments in controlling the new economical system ,and the emergency of economical collections and regional intents between the different countries .These enormous developments have created a new environment for the economic international relationships, so the developed and developing world have become in the face of an economical theory of (almost unified economical policies with a difference in details, and it is the western economical theory which depends upon the economy and competence market. and increment of the private sector role, and diminishing the role of government, and the developing countries have raced to hold and implement those economical ideas and which are represented by the international and economical opening and limitation of commerce ,and increment of the foreign utilization role, and privatization of the general sector And because the developing countries are facing so many of economical problems, which is represented by the foreign debt and their bearings, and the failure of general offset ,and the failure in payment's offsets ,and the import in flation, and the dominance of foreign investments over most of economies of these states, so the idea of following the economical opening policy have occupied a big concern in developing states in the mean time .so many believe in this policy the curing medicine as the only solution to achieve economical and social development and after the failure of many development strategies .What is applicable to developing countries is so upon Jordan, so Jordan have found that the general interest necessitates going along with the changes and coping with the attitude towards opening and globalization rather than isolation, as being universal global attitudes, so it chose the policy" of universal economical policy as the only solution to achieve the economical and social development.It is important to mention that Jordan has faced in 1988 a shocking economical crises which made him unable to continue its developmental path, and,, paying its foreign debts or serving its bearings ,which have created too many difficulties ,the first of which is getting help from the international monetary fund to reschedule its debts and getting more of it ,and the second to lower the Jordanian Dinner value and the cash instability and the third is to adhere to the prescription of international monetary fund to rebuild the economy ,from here, so a lot of the procedures and legislation’s which are approved by Jordan within the structural adjustment programs, which were done with a previous preparation with the international institutes which were seeing that implementing these policies and procedures is necessary to have a maintained economical development, in addition to its interest in merging Jordan into the international economy through encouraging the policy of universal economic openness. The main objective of the study is to show the extent of economic openness in Jordan to specify the effects of this openness on Jordanian development.Result for studied years (1980 - 2000) showed Jordanian economy is open widely abroad, the rate of its economic openness is (72.5%), and the rate of imports to the gross national product (56.1%). Financial indicators showed that Jordan depends exclusively on abroad in financing the deficit in public budget and balance of payment. Rate of abroad general credit to gross national product (129.2%), and rate of remittance without charge (26.5%).This policy had bad effects on Jordanian Economy materialized in decreasing of national income and the individual's share it and aggravation of unemployment and poverty, The present work showed that population rate under extreme poverty line is (26%) during 1998, and (4.5%) of population is under thorough poverty. Unemployment compromised (27.5%) of the total labor according to non¬ - governmental data.If the policy behind the economic openness is to attract foreign investment, these investments constituted only low rate of (40.4%) out of total investments. The major part of this investments are Arabic investments which were focused on service sector to gain fast revenues with low risks that led to the expansion of this sector at the expense of other economic sectors.The study ends up with recommendations including dependence on the self, the optimum use of national resources, decreasing the dependence on capitalists and thorough economic openness orientation to Arabic nations

بناء نظام متكامل للتخطيط الاستراتيجي وقياس تاثيره في الاداء الاستراتيجي معبرا عنه ببطاقة العلامات المتوازنة : دراسة استطلاعية لاراء عينة من المديرين والمسؤولين في شركة نفط الجنوب == Building an Integrated Strategic Planning System and Measure Its Impact in Strategic Performance Using Balance Scorecard Perspective ( Survey study of a sample of managers and supervisors opinions in South Oil Company

Author name: علي عبد الحسين نعيم المالكي
Supervisor name: طاهر محسن منصور الغالبي
Specific topic: Strategic Planning
Degree: Higher Diploma
Language: Arabic
University location: Basrah
First pages:
Abstract: This study aims to Build an integrated strategic planning system along with its applicability; which is represented by the followings : preparation for planning procedure, specifying strategic direction, Key Success Measures, Build and developing the strategy, current situation assessment, annual budget planning , implementation and reviewing and updating the annual strategy; And testing its impact on the strategical South Oil Company “SOC” performance, from balance scorecard perspective, which is represented in (financial, customers, internal procedure and education and development ). In this study, the researcher accounts on the descriptive method. Thus, a Checklist was used in the )Pilot Study ( to diagnose the research problem. Then, design a tested and precise questionnaire to be used as a tool to collect the scientific data from a sample of 182 personnel that are mainly from managers and supervisors in the SOC.Furthermore, the researcher also uses correlations testing on the Proposal Diagram, such regression analysis, used to test the direct impact among the study variables. and Pearson, used for specifying the correlation strength among variables. Also In this study, many results were found, and the most important result was that the possibility of applying a full integrated strategical planning system in SOC. In addition, the study found that there is a positive correlation among the independent perspective /dimension and the strategical performance using balance scorecard perspectives; moreover, the study involves important potential results that are essential for future studies

واقع وافاق طلب الدول الصناعية على النفط في ظل سياسات الحد من ظاهرة التغير المناخي == The reality and prospects of industrized countries' demand for oil under the policies of reducing the phenomenon of climate change

Author name: علي ماجد جليل العيداني
Supervisor name: ربيع قاسم ثجيل
Specific topic: Economy - Energy
Degree: Higher Diploma
Language: Arabic
University location: Basrah
First pages:
Abstract: The research is concerned with the influence of industrialized countries policy which aims at lessening the greenhouse gases by reducing the current and future oil consumption rates. In order to achieve this requirement, they have to commit themselves to the conventions that were approved by the Unites States, and which are related to climate change.The convention had been discussed in conferences like the earth summit conference which was held at rio de janeiro in 1992, and the Paris conference in 2016. The industrialized countries have explained the necessary procedures that need to be taken so as to reduce climate change phenomenon.From the research that has been carried out, it is possible to conclude that the policies of reducing climate change, which are performed by industrialized countries, are working on lessening oil consumptions by replacing it with renewable energy.As a result, energy consumption is expected to increase from renewable sources, and for this reason the greenhouse gases and climate change will be reduced. However, this negatively affects the countries that rely heavily on fossil fuels such as oil. So, it’s importance to decrease the dependence of Iraqi economy on oil through development of other sources of income. Iraqi income is characterized by high degree of instability, and for reasons beyond the control of Iraqi government including current global trends to rationalize its consumption and increase the efficiency of its use

قدرات التعلم التنظيمي وتاثيرها في تعزيز عملية الابداع بتوسط ادارة المعرفة : دراسة تحليلية لاراء عينة من المديرين في شركة الحفر العراقية == Organizational Learning Capabilities and its Influence in the Enhancement of the Innovation Process Knowledge Management as a Mediator Analytical study for the Views of A Sample of Managers in the Iraqi Drilling Company

Author name: فاضل عباس حسن الغراوي
Supervisor name: راضي عبد الله علي
Specific topic: Business Administration
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: This study contains a reaction among three variables which represent the intellectual frame of it these are (organizational learning capabilities, knowledge management, and Innovation process). The motivation behind this study is an problem started which is so - called "environmental developments " that face Iraqi Drilling Company which is one of Ministry of Oil Companies. These developments are pushing the company from local Market to international market after the current oil investments licenses in Iraqi and their consequences in term of response and flexibility that is in accordance with current situation .The study is summarized by some questions that to be answered in order to shed light on the intellectual indications of the above mentioned variables because of their being a new topic application within Iraqi environment and their role in determining their significance and influence in showing the role of organizational learning capabilities in sustaining innovation capability under mediating role of knowledge management.Questionnaires were made on a sample consisted of (110) managers within the company who fulfilled the characteristics imposed by this study. The study used statistical tools in gathering and treating data and analyzing information, the available statistics software( SPSS - V.21) was applied . The study also used two main hypotheses which were tested in order to prove their credibility.The study produced with intellectual theoretical and practical conclusions which show the true situation of organizational learning capabilities that are prevalent in practical environment. The long a shared vision obsesses the interest of managers under study and this represents a healthy indication as it proves their transparency and harmony. Regarding the mediator role of knowledge management ,( analysis process) has the first grade among other elements in organization process dimension. Knowledge sharing was leading in ( operational processes) dimension among other knowledge management processes.Regarding innovation process, innovation in product and process share to manager in facing competition. It is shown that the influence impact on innovation process increases when there is a reaction between organizational learning capabilities and knowledge management within organization and in higher percentage compared to the case when variables are studied separately.The study presents some recommendations mostly from the researcher observations in addition to those inspired by theoretical and practical conclusions.

الثقافة التنظيمية متغيرا تفاعليا بين توفر المتطلبات الاساسية لبناء نظام الكتروني والحد من سوء السلوك التنظيمي في الجامعات العراقية : دراسة تحليليه في جامعات) بغداد ، والبصرة ، والكوفة == ORGANIZATIONAL CULTURE A MODERATOR VARIABLE BETWEEN THE AVAILABILITY OF BASIC REQUIREMENTS TO BUILDING ELECTRONIC SYSTEM AND PREVENT ORGANIZATIONAL MISBEHAVIOR IN IRAQI UNIVERSITIES An analytical study in the Universities of Baghdad, Basra and Kufa

Author name: مروة ابراهيم زيد التميمي
Supervisor name: محمد حسين منهل العيساوي
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: This study was conducted to check out whether there is negative behavior like sexual harassment which exercised by some Lecturers toward female students at universities Specifically inhabitants in the internal accommodation and to check out the possibility of providing mechanisms that contribute to reducing this behavior by building an electronic system which specially designed to helps deter this deviant behavior. The study Set off from problem were elaboration through design checklist and distributed to female students inhabitants in the internal accommodation in universities community of study in order to identify the extent of exposure them or their colleagues to negative behavior like sexual harassment behavior by some Lecturers. Also highlight the importance of study which stemming from the importance of study community i.e. universities and the importance of the role played it and the negative effect of sexual harassment behavior on the educational process, as well as the importance of the study emerged from subject as an sensitive topics and unspoken which it represents the first study in Iraq in the field of administration, according to researcher exploration .The study considers the organizational culture as a moderating variable in the relationship between the main variables of the study (the electronic system - building requirements, and the mechanisms to prevent organizational misbehavior like sexual harassment behavior) ,by assuming the diversity of organizational culture from one university to another and the impact exercise on possibility of the applying the electronic system. One part of the pilot study was to diagnose the extent of exposure some students inhabitants in the internal accommodation in the study community (Universities) to sexual harassment behavior by some lecturers and the other part to examine the views of some officials in the Ministry of Higher Education and Scientific Research (HE the Minister's advisers and some responsible managers at the ministry office and the chancellor and vice chancellors of universities in Baghdad, Basra and Kufa, about the possibility of applying electronic system that a specially designed to prevent from sexual harassment behavior.The outcome of the pilot study has helped to shape the study problem and determine its features clearly. The study also addressed measuring the electronic system effect in reducing sexual harassment behavior and whether there is an moderating effect by organizational culture on the relationship between the proposed system and mechanisms to prevent sexual harassment behavior , the questionnaire was adopted in data collection and identified the sample by (40) Deans in three universities of study community .The most important conclusions of study is relatively availability of misbehavior like sexual harassment by some lecturers toward female students in universities of study community, and the existence of the possibility to implement the electronic system thatdesigned to prevent such negative behavior, the moderating effect by organizational culture on the relationship between the electronic system designed to prevent from organizational misbehavior like sexual harassment and mechanisms to reduce this behavior

دور صناديق الاستثمار في تنشيط بورصة البحرين للاوراق المالية مع الاشارة الى امكان تطبيقها في المصارف التجارية العراقية == The Role of Mutual Funds in Activating Bahrain Bourse With Reference to The Possibility of Application in Iraqi Commercial Banks

Author name: مشتاق طالب عبد الحميد الكبان
Supervisor name: مصطفى مهدي حسين
Specific topic: Banking Sciences
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: This study included the role mutual funds in Bahrain Bourse with reference to the possibility of applying them in Iraqi commercial banks, The problem of the study was the identification of the role played by this tool in Bahrain Bourse and the possibility of application in the Iraqi banks, The study aimed at clarifying the role played by the mutual funds in the Bahrain Bourse by indicating the relationship between them using the index of the volume of invested capital To reflect the activity of mutual funds and indicators to measure the performance of the stock market to express the activity of the Bahrain Bourse, and to know the possibility of application in Iraqi banks, A questionnaire was conducted for a sample of the managers and employees of a number of Iraqi banks listed in the Iraqi Stock Exchange, The study assumed a number of hypotheses based on the relationship between mutual funds and the stock market, The study concluded the importance of the role played by mutual funds in the Bahrain Bourse by analyzing the statistical relations between them, The study also concluded that mutual funds can be applied in Iraqi banks for the purpose of activating the performance of the Iraqi market for securities.

بناء سيناريو استراتيجي لاستدامة اعمال انشاء وصيانة مشروعات الري والبزل : دراسة تطبيقية في مديرية صيانة مشروعات الري والبزل في محافظة ذي قار == Building Strategic Scenario for Sustainability the Works of Construction and Maintenance of Irrigation and Drainage Projects An Applied Study in Directorate of Maintenance of Irrigation and Drainage Projects in Thi Qar province

Author name: عباس جاسب نابت الخفاجي
Supervisor name: محمد حسين منهل العيساوي
Specific topic: Strategic Planning
Degree: Higher Diploma
Language: Arabic
University location: Basrah
First pages:
Abstract: This research aims to build a strategic scenario for the sustainability of the works of construction and maintenance of irrigation and drainage projects and develop comprehensive strategies to deal with differentiated futures in order to enhancement the response and adapt to different conditions and futures to benefit from what is looming on the horizon of opportunities and avoid threats and potential risks and the consequent creation of development and to enhancement strategic thinking and continuous learning among leaders, managers and decision - makers and staff within the various administrative levels of the organization towards achieving the strategic vision .researcher adopted in this research, the applied approach , as well as the adoption of the questionnaire as an aid to prove the role of the strategic scenario in the sustainability of the construction and maintenance of irrigation and drainage projects and the consequent the effects of the economic , social and environmental aspects. the questionnaire was adopted too in order to identify the strengths and weaknesses of the internal environment and find out opportunities and threats in the external environment through SWOT analysis.The results showed a significant role for strategic scenario in the sustainability of the construction and maintenance of irrigation and drainage projects and stimulate strategic thinking and that the strategic scenario is a useful planning approach for the planning ofwater resources because of The broad consideration of prospects that could happen, rather than what is likely. The research concluded to results and made recommendations.

استخدام منهجيات الصيانة الرشيقة في تحسين الاداء العملياتي من خلال الدور الوسيط لتقليل الهدر : دراسة ميدانية في شركة الفيحاء للبناء الجاهز المحدودة == Use of Lean maintenance methodologies in improving operational performance Through the mediator role to waste reduction ( A field study in AL - Fayhaa company of ready construction Ltd.)

Author name: سوزان صباح عبد الامير الجعفر
Supervisor name: راضي عبد الله علي
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: Purpose : To detection the relationship between lean maintenance methodologies, and reduce waste in maintenance and production processes as a mediator variable, and improve operational performance.Design / Methodology / Approach : Questionnaire was developed to ensure existence of the relationship between the variables of the study, and depending on the random sample, were distributed to 73 questionnaire on administrators and Technicians in Alfayhaa company of ready construction, and analyzed by a program (AMOS v.21 and SPSS v.21 ), In addition to the use of a set of quantitative measures as (The Overall Equipment Effectiveness, Waste Ratios, Cost, Quality, and Productivity), for data processing quantified by employing them in a computer program designed based on Microsoft Excel. 2010, and analysis of results.Findings : Showed a knowledge gap is concerned with determining the nature of the relationship between the lean maintenance methodologies, and reduce waste in maintenance and production processes, and improve operational performance, results showed that the company in the year (2012) had a maintenance system is not at the required level, compared with the year (2013), which introduced some improvements to the maintenance system, thus reducing waste in maintenance and production processes by certain percentages, and reflections on improving operational performance, as well as been confirmed the existence of a statistical relationship between the three variables, so the company needs to develop maintenance activities and the implementation of the three methodologies, to achieve the maximum benefit maintenance of resources, and the continued improvement of the level of operational performance. Limitations of Study : The difficulty of identifying the company field of study, there were some complications in providing quantitative data from the reality of Records as the company considers this data can affect its competitive position in the market.Practical Implications : You can benefit from the findings of the study, that the interest in improving maintenance practices at the company has reduced waste ratios, which is reflected in improved operational performance of the company, so the increased interest in this area will increase the company's chances of achieving its goals and objectives.Originality / Value : The study was to bridge the gap in the lack of an Arab or foreign study looked at the relationship between the variables of the study in one hypothetical model, and how important this relationship is to improve the operational performance of the company.Key Words : Lean Manufacturing, Lean Maintenance, Autonomous Maintenance, and Basic Maintenance Procedures 5S, The Overall Equipment Effectiveness (OEE), Waste, Operational Performance, Cost, Quality, and Productivity.

سيناريوهات التخطيط الاستراتيجي لانتاج الطاقة الكهربائية في البصرة == Strategic Planning Scenarios for the Production of Electricity in Basra

Author name: خالد عباس طاهر العبادي
Supervisor name: محمد عبود طاھر
Specific topic: Strategic Planning
Degree: Higher Diploma
Language: Arabic
University location: Basrah
First pages:
Abstract: It mentions the Holly Quran section YUSUF (47) that, there is a king has vision someday, and that vision was not placed on the shelves just wanted the nightmares theorists, but thanks to the intervention of the Prophet we see it turned into a strategy elaborate scheme carried out accurately and saved the people of Egypt from destruction, It is not correct to say that the senior management and stakeholders in organizations today do not come upon them these visions. It is, by reading the daily reports and data manager is well aware of this or that what took place in his organization, and what is taking place there. But they are certainly did not know the unseen in events in the organizations future . The role of this research comes here, which was based on future studies to look at the future and determine the features of tomorrow in order to avoid falling into crisis and ward off threats and exploit opportunities to reach the desired future of the organization.This paper discusses some of the fundamental problems diagnosed in the production of electrical energy directorate in Basra and we know very well what this vital sector of the direct impact on life in general and to the progress and development of the state.And that the senior leadership in this organization has missed a lot by working in the annual operating plans and the possibility to catch up with what is required of energy each year and continued reaction to the more challenges the policy, which was to some within the folds of this research addressed. I wrote this research to be addressed to read by my fellow engineers is primarily where there was an explanation of the side of the theoretical future studies and planning scenario and briefly on what really they need to understand the practical aspect of thisresearch and to continue the process to predict the future in their positions productivity and their departments.

محاور نقل الدوائر الفرعية واختصاصاتها الى المحافظات غير المرتبطة باقليم على وفق القانون وتاثير ذلك في ادائها : دراسة استطلاعية لاراء عينة من العاملين في ديوان محافظة البصرة

Author name: حيدر يوسف عزيز الوادي
Supervisor name: محمد عبود طاهر
Specific topic: Strategic Planning
Degree: Higher Diploma
Language: Arabic
University location: Basrah
First pages:
Abstract: The study aims to explore the nature of sub - districts The terms of reference and functions that will be transferred to the province of Basra According to Article 45 of the amended law of the provinces and the impact on the nature of managerial performance in the provision of services to citizens and the dealers on all walks of life. In terms of the time it takes to provide the service or the accuracy of the service, And satisfaction of the dealers as well as "on the rate of success or excellence. So the researcher adopt a list of examination to determine the research problem, And then a questionnaire to solicit the opinions of a sample study, which included graduate departments in the Office of the province design(Members of the provincial council, the governor's aides, the Advisory the Authority) Divisional managers (human resources, accounting, planning) As the original owners of the relationship of the transport process as well as "all they (internal customers) are affected by the nature of the trend towards decentralized management and the relationship with the issue of the transfer of sub - districts, as well as sample some of the daily wage earners or voluntary effort included as citizens (external customers).

تاثير امن المعلومات في كفاءة سلسلة التجهيز من خلال الدور الوسيط لامن سلسلة التجهيز : دراسة تطبيقية في شركة الحفر العراقية == The Impact of Information Security in Supply Chain Efficiency By a Mediator Role Of Supply Chain Security Applied Study in the Iraqi Drilling Company

Author name: ايمان فاضل اسماعيل
Supervisor name: راضي عبد الله علي
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: The Environmental changes and economic conditions led to competition not only among companies but also within the supply chains as a result the companies are trying to get the mechanism and the methods needed to increase the efficiency of their own supply hains as such their study investigate the impact of information security in efficiency of supply chain through the mediatory role of supply chain security in Iraqi drilling company The formulate the framework of this study the researcher deals with three main variables and ten sub - variables the main variables are information security ,supply chain security ,supply chain sufficiency. The ten variables are : ( confidentiality, integrity, availability, and cargo management, facilities management, and information management, and human resources management ,competitive advantage ,labour efficiency ,supply chain visibility ) then the problem of the study has been investigated by use of interviews of a pilot study. The study depended on an exploratory design and data collection from a sample of 235 worker in the Iraqi drilling company who were randomly selscted .The member of the workers selected was determined according to the scientific statistic techniques. A questionnaire was used and distributed to the sample of study .the collected data was analyzed by the statistical means of the exploratory factor analysis ,conformational factor analysis , path analysis and Pearson correlation coefficient,), in addition to the application of ISO 17799/2005 Checklist in the company the extracted the results, showed that the percentage of applying the standard specifications of information security by the company was 69.9% because of some weaknesses that the company should get rid of .the company should also reinforce its points of strength the study arrived at some conclusions ,the most important of which were the hypothesis of the study is supported through proving the mediatory role of supply chain security as a result of the findings of this study that is no signification direct relation between information security and supply chain efficiency and that this relation is indirect through the mediatory role of the supply chain security .besides the study presentsome recommendations to the company to demonstrate itself practical benefit

التاثير المشترك لعدالة القائد وجودة العلاقة في تعزيز سلوك المواطنة التنظيمية الثقة في القائد والتمكين النفسي كمتغيرين وسيطين : دراسة استطلاعية في عدد من مستشفيات البصرة الحكومية == The Impact of Both the Justice of the Leader andRelationship Quality on Organizational Citizenship Behavior The of Trust in the Leader and Psychological Empowerment as a Mediating Variables A Explanatory Study in the Number of Public Hospitals in Basrah

Author name: الحمزة مالك راضي
Supervisor name: هادي عبد الوهاب عبد الامام
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: Because of the strong competition organizations are nowadays thinking of introducing new appropriate mechanism to respond to the environmental changes by creating the organizational citizenship behavior. This kind of behavior requires justice and relationship quality in the relation of the leader of the organization that makes the employees trust and psychological empowerment him . This study attempts to investigate the impact of the two independent variables of justice of the leader and his relationship quality on the dependent variable of the organizational citizenship behavior through the two mediatory variables of trust in the leader and psychological empowerment . The sample of the study consists of employees of Basrah governmental hospitals (General Basrah Hospital, Al - Sadr Educational Hospital, Al - Fayha Hospital, Al - shafa General Hospital and the Port Hospital).To form the conceptual framework for the study, five variables are processed : justice of the leader , the relationship quality , trust in the leader , the psychological empowerment and the organizational citizenship behavior .The problem of the study is derived from the results of interviews and pilot study . The study depends on the exploratory design and the data collected from 360 employees selected randomly from the hospitals under study .By utilizing the statistical tools of the exploratory factor analysis , conformational factor analysis , path analysis and pearson correlation coefficient, the study arrives at same conclusions; the most important of which are : the social context in the hospitals that are characterized by justice and very quality personal relationship is important to provide the psychological competence that helps in engaging the employees in the health sector in practicing the organizational citizenship behavior . The results highly supports the hypotheses of the study by verifying the mediatory role of trusting the leader and psychological empowerment to maintain the organizational citizenship behavior because the results show that practicing organizational citizenship behavior increases with the increase of positive expectations of employees of the health sector about others behavior regardless of the expected risks .The employees feeling of their proficiency also increase by knowing the circumstances that reinforce feelings of weakness and also getting rid of these feelings due to the direct and indirect effect of trust in the leader and the psychological empowerment on the organizational citizenship behavior .

دور الشفافية الاستراتيجية في الحد من الفشل التنظيمي في ظل الدور التفاعلي للبراعة التنظيمية : دراسة تحليلية لاراء عينة من المسؤولين في بعض شركات وزارة الصناعة والمعادن العراقية == The Role Of Strategic Transparency In Reducing The Organizational Failure : Organizational Ambidexterity As A moderator An analytical Study to a number of officials views in Iraqi ministry of industry and minerals companies

Author name: وليد عباس جبر الدعمي
Supervisor name: محمد حسين منهل العيساوي
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: During the last centuries, The Strategic transparency obtained considerable attention throughout numerous books presented about that topic , regarded as an essential determinant of organizations sustainability and competitivity , and for its tremendous contribution in improving the competitive opportunities of achieving success. Determining the causal relationships between the strategic transparency and Organizational failure within moderating role of organizational ambidexterity that what this study aimed to. The conceptual and hypothesis study model are developed through extensive and in - depth review of the literature related to the three variables of the study (strategic transparency as an independent variable , organizational ambidexterity as a moderating variable and Organizational failure as dependent variable) .The study problem in both its conceptual and field sides have been formulated in light of the analysis and diagnosis of many contemporary cognitive contributions , as well as the results of the survey and unstructured interviews conducted by a researcher at the targeted industrial organizations.The problem of the study is remarkably embodied upon the main question which is ( what is the possibility range of interpretation of the variation in organizational failure indicators of the organizations in terms of the level of strategic transparency?, and how can organizational ambidexterity as a(moderator) contribute to improving the strategic transparency role in enhancing the capabilities of the organizations to avoid threats of failure rising from its competitive environment?).The researcher has adopted the descriptive analytical approach in the study through employing the implications of both deductive and inductive analysis in the areas of the theoretical framing and practical tests of the model and the hypotheses of the study.The researcher also has adopted the survey methodology or exploratory methodology in procedural measurement of the variables of the study. The study has collected data from (four )Iraqi state companies working in the national industrial environment which are (State company for Iron and steel, State company for Paper industries , and State company for tires industry, State company for ready - made clothes) as an organizations that are facing competitive challenges cause loss its ability to responding to the growing rapid developments in the industry environment. The survey was conducted upon (198) individuals from the four surveyed companies) , the individuals were executive officials in regard with implementing strategic decisions of the mentioned companies .The researcher has employed a lot of methods to collect the necessary information and data for testing the study model and hypotheses, including : a questionnaire designed according to five - point LIKERT scale which the researcher relied upon conducting measurement tests, this method used in world - wide studies ,and has been adapted for the purposes of the present study. The reliability and validity measurements have been tested via exploratory and confirmatory factor analysis.Research data was subjected to statistical analysis by employing a package of (SPSS). Results of statistical analysis proved the validity of many of the hypotheses that have been developed in accordance with study model. In general, the results of statistical tests proved a study model and hypotheses with statistically acceptable rates

تحليل جولتي التراخيص الاولى والثانية في العراق للمدة 2010 - 2014 == ANALYSIS OF THE TWO ROUNDS OF LICENSING THE FIRST AND THE SECOND IN IRAQ FOR THE PERIOD 2010 - 2014

Author name: وطفاء كامل مكي العكيلي
Supervisor name: امجد صباح عبد العالي الاددي
Specific topic: Economy - Energy
Degree: Higher Diploma
Language: Arabic
University location: Basrah
First pages:

تاثير تكنلوجيا المعلومات على اتخاذ القرارات من خلال دور المتغيرين الوسيطين الهيكل التنظيمي والاتصالات التنظيمية : دراسة تطبيقية في عدد من الوزارات العراقية == the Impact information technology on decision - making By role Both of The mediator variables are organizational structure and organizational communications

Author name: وسام بدر كاظم
Supervisor name: هادي عبد الوهاب عبد الامام
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: The study focused on knowing " the Impact information technology on decision - making By role Both of The mediator variables are organizational structure and organizational communications " Has tried to show part of a comprehensive theoretical review in which the views of researchers, specialists and those interested ideas, for the purpose of adopting the ideas most sedate to be a scientific reference for this study provides a clear concept able to communicate ideas related variables four study, especially as the independent variable (IT) of a number of dimensions (components material, software, data, network, human resources), and changing the mediator (organizational structure) dimensions (official, central, complex), and finally, the two variables followers, the first (decision - making) dimensions (of tasks and responsibilities, logical, social, political), The second variable is represented by (Organizational Communication) four dimensions (the official books, e - mail, meetings, internal network. The study was conducted in a number of ministries and of the Ministry of Higher Education and Scientific Research, the Ministry of Planning, the Ministry of Finance, Ministry of Education, and finally, the Ministry of Housing and Construction. The study questionnaire as an essential tool for data collection in the practical side, having been Poll 160 employees in the previous ministries mentioned, and after excluding the damaged ones, the number of valid questionnaires for analysis of 131 questionnaire, as well as personal interviews, has been the normal distribution of the test data, and the analysis and description and diagnosis The study variables and test correlations and identify the direct and indirect effects among variables of the study.The study set of conclusions, including : • to the organizational structures of the ministries under the search response to information technology within their organizational structures, as well as shown by the indicators of the impact of information technology on the dimensions of the organizational structure, which in turn indirectly affect other axes.• The results showed a relationship between information technology and decision - making dimensions, where with the use of information technology enables managers to give a more accurate decisions and speed.• The results showed the existence of the relationship between information technology dimensions and contact the organization, where information technology to increase the volume of information transmitted and the possibility of disseminated to the widest ranges and time is very short, and included the delivery of instructions and procedures among the ministry's headquarters and departments affiliated scattered geographically to all provinces

تاثير اليقظة الاستراتيجية في تحقيق الميزة التنافسية المستدامة بالاعتماد على نتائج التحليل البيئي باعتماد مصفوفة SWOT متغيرا تفاعليا : دراسة تحليلية لاراء ادارات المدارس الاهلية في محافظة البصرة == Strategic Vigilance on Sustainable Competitive Advantage The Impact of The Adoption Moderating Of Matrix SWOT Analysis Results An analytical study of the views of Managers of private schools In Basra governorate

Author name: هلين نعمة حطاب المالكي
Supervisor name: محمد حسين منهل العيساوي
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: The purpose of this study is to test the effect of strategic vigilance variables, dimensions, Which are : economic vigilance, social vigilance, environmental vigilance) in order to achieving sustainable competitive advantage Sub - dimensions (the efficiency of the organization, market share, and good reputation) then test the Moderating role of the findings of the environmental analysis through adoption of SWOT matrix dimensions (strengths, weaknesses, opportunities and threats) Researcher adopted in this study, the descriptive approach .The questionnaire is adopted as an essential tool for data collection in the practical side the sample consisted of managers in the private schools in the province of Basra is amounted to 343 Manager and administrative.The study used the the approach of testing Moderating relations of the model premise, hypothesis the path analysis to test the direct and indirect impact between the variables of the study, as well as use the correlation coefficient (Pearson) to determine the relationship between strategic vigilance components, analysis of SWOT, sustainable competitive advantage. The results showed a positive relationship between strategic vigilance sustainable competitive advantage ,There is also the role of direct effect of strategic vigilance with the SWOT analysis on sustainable competitive advantage. The results including important implications for future research and studies.

اصلاح دعم الطاقة : دراسة حالة اندونيسيا والبرازيل مع اشارة خاصة للعراق خلال للمدة 2003 - 2014 == Reform energy subsidies : - the case of Indonesia and Brazil, a study with special reference to Iraq during the period 2003 - 2014

Author name: نسرين مجيد عبد الله الجواد
Supervisor name: سامي عبيد محمد التميمي
Specific topic: Economy - Energy
Degree: Higher Diploma
Language: Arabic
University location: Basrah
First pages:
Abstract: In this research we shall deal with the aim of energy support policy which used to support since the seventies in the Member countries of the organization of Arabs Petroleum Exporting countries OAPEC ,mainly to the well - being of the citizens and the protection of families with limited incomes ,and the protect consumers from sudden rises in global oil prices and promote access to energy for the promotion of agricultural ,industrial and service sectors growth but on the other side has noted some of the negative effects arising from the application of this policy because it puts a burden on the national economy through its impact on the state budget and the overall revenue where contributed politicians energy subsidies in over - the - power and low consumption efficiency and inefficiency of politicians rationalization ,and we take the Indonesia and Brazil as a model helps analyze energy subsidies policy .

تاثير الولاء التنظيمي في الاستعداد للتغيير - الثقة والعدالة التنظيمية متغيرين وسيطين : دراسة استطلاعية في عدد من الجامعات والمعاهد العراقية == The effect of Organizational Commitment in readiness for change : Organizational trust and justice as a mediators An exploratory study in some of Iraqi universities and institutes

Author name: ميادة كاظم نتوش
Supervisor name: هادي عبد الوهاب عبد الامام
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Basrah
First pages:

اثر صادرات النفط في ميزان المدفوعات الكويتي للمدة 1994 - 2015 == The Impact of Oil Exports on Kuwaiti Balance of Payments For the period (1994 - 2015)

Author name: مؤيد رياض باشخ
Supervisor name: رجاء عبد الله
Specific topic: Economy - Energy
Degree: Higher Diploma
Language: Arabic
University location: Basrah
First pages:
Abstract: يعد ميزان المدفوعات النافذة التي يطل منها الاقتصاد الوطني على الاقتصاد العالمي وبالعكس. لكونه ذلك السجل الذي تدرج فيه العمليات الاقتصادية التي تربط الاقتصاد الوطني بالاقتصاد العالمي بعلاقات تبادلية تزدوج فيها الدائنية والمديونية، وتتضمن انتقال السلع والخدمات وراس المال. ويستاثر ميزان المدفوعات باهمية بالغة على مستوى التحليل الاقتصادي لاي دولة ، لكونه يعكس درجة تداخل الاقتصاد المحلي بالاقتصاد العالمي، فضلا عن ان مايدرج فيه من معاملات اقتصادية، انما يعكس من حيث المحتوى هيكل الانتاج وقوة الاقتصاد الوطني وقدرته التنافسية، ومدى الاستجابة لتطور قوى الانتاج دوليا.ولذلك يمكن معرفة وقياس اثر صادرات النفط في الكويت من خلال ميزان المدفوعات لدولة الكويت ,حيث ان الصادرات النفطية للكويت لها اهمية كبيرة في الاقتصاد الكويتي حيث بلغت اقل نسبة لها في اجمالي الصادرات اكثر من74 % طيلة مدة الدراسة,لذلك فهي تؤدي دورا كبيرا في الميزان التجاري للكويت الذي يعتمد عليها بصورة مباشرة والذي لم يشهد عجزا خلال مدة الدراسة بسبب ارتفاع اسعار النفط الخام العالمية بالرغم من انخفاضها في بعض سنوات مدة الدراسة,وكذلك الاحتياطي النفطي المؤكد الكبير الذي تمتلكه الكويت والذي بلغ (101.500 مليار برميل) مكنها من ان تنتج في سنة2015 (2.859 مليون برميل باليوم) وتصدر (1.963,8مليون برميل باليوم) وهذا يدل على الاثر الكبير والفاعل للصادرات النفطية في الكويت في ميزان المدفوعات وبالتالي في الاقتصاد الكويتي .وتم اعتماد الاسلوب الكمي باستخدام نموذج الانحدار المتعدد لمعادلتين هما الميزان التجاري والصادرات وسعر الصرف من جهه ,والميزان التجاري وايرادات النفط وسعر النفط وسعر الصرف من جهه اخرى ,وتوصلت الدراسة الى ان هناك علاقة عكسية بين سعر الصرف والميزان التجاري في كلا المعادلتين ,وهذا ما يتفق مع النظرية الاقتصادية ,فضلا عن ان مرونة الصادرات اكبر من واحد وهذا يعني ان هناك مرونة عالية لاستجابة متطلبات الميزان التجاري ,كما ان ايرادات النفط ذات اثر ايجابي في المعادلة الثانية وهذا ما يتفق مع المنطق الاقتصادي

الصناعة النفطية في جنوب العراق الافاق وسبل تطويرها

Author name: مها كريم لفتة
Supervisor name: جواد كاظم حميد
Specific topic: Economy - Energy
Degree: Higher Diploma
Language: Arabic
University location: Basrah
First pages:
1 ... 168 169 170 171 172 ... 195