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المحاسبة عن الانجاز ودورها في تحقيق القدرة التنافسية للشركات الصناعية العراقية : شركة الشهيد العامة لانتاج النحاس حالة دراسية == Throughput Accounting For And Its Role In Achieving The Competitiveness of The Iraqi Industrial Companies (Public Al - Shahid Company For The Production of Copper) Case Study

Author name: عامر دحام خلف الصبيحي
Supervisor name: بهاء حسين الحمداني
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعرضت نظم محاسبة التكاليف التقليدية للعديد من الانتقادات والتي تدور حول عدم ملاءمة هذه النظم للتطورات والتحولات التي تشهدها البيئة الصناعية الحديثة وما ترتب عليه من ضرورة احداث تغييرات جوهرية في نظم التكاليف والمحاسبة الادارية لكي تتلاءم والبيئة التنافسية | Exposed systems traditional cost of many of the criticisms that revolves around the inappropriateness of these systems developments and transformations taking place in the modern industrial environment and the consequent need for fundamental changes in the costs of systems management and accounting in order to fit in the competitive environment in order to support the economic capacity and improve production efficiency accounting.In response to all this emerged the concept of accountability for achievement and who tried to introduce a new concept of cost is different from the traditional concept of a standards development relating thereto and to try to introduce new concepts are facilitative and easily reached where the promised cost of raw materials only variable element and treat wages as a single fixed cost elements.The importance of the study by focusing on accounting for achievement as a way of modern management accounting methods in order to provide information Klfoah contribute to enhancing the competitiveness in a competitive industrial environment variable and sophisticated. The application of this study in the company from the public sector in Iraq Companies, a martyr of the General Company for the manufacture of copper wire one of the formations and the Ministry of Industry and Minerals, where was extracted the data needed for that.And through research and study in both theoretical and practical reach the study to a set of conclusions the most important of the Accounting achievement represents a new style in the field of accounting as a result of constant changes in demand from customers by intense competition, which generally require products at low prices (costs), high quality and increase the variety of products. As well as the study found a set of recommendations that can contribute to support the competitiveness of companies on the basis of what provided by the achievement of Information Accounting Klfoah to achieve development and improve operations in a manner commensurate with the competitive environment, increase quality and improve the decision - making process and to identify the main obstacles that prevent the progress of achievement through their of information.

ادارة ملف المفقودين العراقيين باستخدام قاعدة بيانات الطب العدلي (FDMS) == Management of Iraqi Missing Persons File Using Forensic Database Management System (FDMS)

Author name: عامر جبار زغير
Supervisor name: عبد الناصر علك حافظ
Specific topic: Strategic Planning
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: يعد ملف المفقودين في العراق من الملفات الانسانية الشائكة والحساسة والتي لا يمكن تجاهلها او التهاون في التعامل معها لما لها من نتائج سلبية ووخيمة في حياة الانسان بشكل مباشر, مع تضاعف اعداد هذه الشرائح الاجتماعية بعد ان استكمل الارهاب الاسود ما بدا به النظا | The file of missing persons in Iraq is a thorny and sensitive humanitarian file, that could not be ignored or tolerated, due to it's direct negative and adverse results on human life, with the increased numbers of those social groups after the black terrorism completed what the previous regime begun. The aim of this research is to demonstrate the roles and duties of official establishments in Iraq that took in their consideration the treatment of missing persons' files before and after 2003 directly and indirectly. This research is aimed also to demonstrate the role of forensic database management system (FDMS) in determining the numbers of missing persons, and their identification to know their fate.The researcher adopted descriptive and analytic design by using data and information obtained from local and international reports.One of the most important results of this research is the lack of interest from the official establishments that reached the level of ambition about this file, as well as that the presented efforts did not cope with the size of the problem in comparison with other countries that faced a similar one, due to several reasons among them is the lack of solid database about missing persons, and instead of that is the dependence upon appreciation and available limited data in addition to failure to approve and activate the project of the national center for the missing persons, due to legal and technical reasons, and that of FDMS granted to ministry of human rights in Iraq by the international commission on missing persons (ICMP), caused by the absence of financial allocation and the presence of several establishments and temporary committees that deal with that file as a result of absence of strategic vision for the management of such file as what was done in other countries that had passed the same circumstances.The most important recommendations proposed by this research is to use and activate FDMS for the management of missing persons file in Iraq, by creating informative and integrated unified central system for the missing persons in Iraq, that supplied by the latest advanced technology in accordance with the international regulations and standards for the benefits of justice and the families of missing persons in Iraq, whether those of mass graves, wars, and terrorism of all it's forms, through unifying efforts, and to avoid it's distractions in cooperation with the relevant authorities , and to restrict the responsibilities in one establishment, through the creation of the national center for missing persons in Iraq(Baghdad), with other three centers in other provinces to collect data especially after the modification of mass grave protection act, and of the martyrs foundation act in 2015, through cooperation with the medico - legal directorate (MLD) in the ministry of health to check the DNA of missing persons

العوامل المؤثرة في الروح المعنوية للملاك التمريضي وانعكاسها في بناء الالتزام التنظيمي : بحث استطلاعي في مستشفى كركوك العام == Factors Affectinc The Morale of The Nursing Staff And Ther Reflection In Buiding Organization Commitment Exploratory Research In Kirkuk Hospital

Author name: عالية غريب سليمان القصاب
Supervisor name: صبيحة قاسم هاشم الاعرجي
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: هدف البحث الى تناول علاقة بين العوامل المؤثرة ( المادية , النفسية , المنظمية ) والروح المعنوية وتاثيرها بالالتزام التنظيمي للملاك التمريضي في اطار شمولي لبناء اطار فكري واستطلاعي لتحديد علاقة الارتباط والتاثير بينهم. وتم معالجة مشكلة مفادها ان الباحثة لا | The main goal behind this research is to find of the relation ship between ther physical, psychological ,organizational.factors and between worde impact of the organizational nursing staff intellectual and reconnaissance frame work to determine the link between them and between the relationship effect Auother purpose behind this research Is to solve the problem that the researcher noticed negative signs, for example ( frequent absences ,frequent quarreling with. Colleagues the resignation the slowdown work ,stop working disobey orders …etc) to the nursing staff in Kirkuk general hospital ,whish hari along impact on this in turn will impact on the efficiency and effectiveness of the organization and fail to achieve its goals.To achieve the objectives of research and test validity of assumption were used(90)questionnaire to form a nursing staffs. which accounted for the research sample ,as the research community numbering as many as (650) nursing staff a Kirkuk general hospital The use of a number of statistical methods for the analysis and testing of hypotheses and research found a group of the most important results : 1 - An association and effect relationship between(psychological &organization factor in morale , except physical factors )2 - An association and effect relationship between(psychological & organization( organizational commitment factor in morale ,except physical factors )3 - A correlation ship between the morale and the impact of factors effecting the morale organizational commitment.Fined the used to measure the morale of the nursing staff as well as investment organizational commitment and adopted by the capable hospital to achieve ats goal and policy for health organizations and the hard working by the hospital administration to career development and odoptio of the principle of distrtibutive justice and the interest of the principle particiption in the work to see the nursing staff programs and ploys to get the achievement of the hospital and increase the wages bonuses for the nursing staff the suit their work and suits the nursing staff development in & external academical of behavioral Missions..

تنمية التخلف في بعض الدول النامية في ظل العولمة الاقتصادية : تجارب لدول مختارة == The Development of Underdevelopment In The Developing Countries Within The Framework of Globalization The Experiments of Selected Countries

Author name: عادل مجيد عيدان العادلي
Supervisor name: مناهل مصطفى عبد الحميد العمري
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: شكل منتصف العقد الرابع من القرن العشرين البداية الحقيقية لانطلاق العولمة من خلال البدء باقامة مؤسساتها مثل صندوق النقد والبنك الدوليين، من قبل الدول الصناعية المتقدمة، وبعد عقد من زمن تاسيس تلك المنظمات تبنت الدول التي كانت تعاني من ظاهرة التخلف الاقتصادي | The mid of the 4th decades of the 20th century is the true beginning of globalization by establishing its procedures such as International Monetary Fund and the World Bank by the developed countries , After one decade of establishing those organization, the countries Suffering from economic backwardness phenomenon adopted the process of economic development to face this phenomenon and to get rid its hierarchical mistakes then to narrow the gaps between them and the developed countries. The study reached at that the going economic development process in the developing countries interacts with globalization resulting several developed experiments such as the experiment of South Korea where its lacking of natural resources doesn’t hinder the achieving of economic development while another countries failed in achieving development in spite of their natural resources and wealth's such as Brazil and Egypt where the poverty had been disseminated with its different forms.Also the study shows that the interaction between developing countries and globalization during the 20th century has different effects on development process, wile the success or failure of that process isn't relate with the political and economic system adopting by those countries but by its relation with the extend of existing of will with peoples and political leaders in achieving development, and with the extend of existing of management and planning to adopt the suitable policies to direct their economic trends toward development, beside the existence of future view.

اثر تكنولوجيا المعلومات والاتصالات في المزيج التسويقي المصرفي : دراسة استطلاعية في مصرف الرافدين == Impact of Information Technology And Communication Valuable Marketing Mix And Banking Survey At The Bank of Iraq

Author name: عادل عبد الودود طاهر العباسي
Supervisor name: عبد الرزاق ابراهيم عباس الشيخلي
Specific topic: General Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: لقد بات مستوى الاعتماد على تكنولوجيا المعلومات والاتصالات "الاجهزه, البرامجيات, البيانات, المستخدمين والاتصالات"هو المعيار الحقيقي في قياس مدى نجاح او فشل المنظمات الماليه بشكل عام والمصارف والبنوك بشكل خاص, ان تشابه الخدمات المصرفيه فرض مبدا التنويع والت | It has become much reliance on informatio technology and communications "hardware, software, data, users and contacts" is the true criterion to measure the success or failure of financial organizations and banks in general and banks in particular, where banking services that the similarity of the imposition of the principle of diversification and uniqueness in the provision of banking excellence bank for another bank "services, such as (ATM) and electronic point of sale (POS) and (Electronic Bank), which rely on the Internet to provide services to customers, and thus break the temporal and spatial barriers (providing services in every hour of the day and over week), and is characterized as banks come to the customer rather than go to the customer, through the use of the customer's personal computer (PC), or phone to connect to bank spokesman. Therefore become imperative for the Bank of Iraq to develop marketing outlets for their services depending on the Internet in promoting the services provided to customers and the adoption of electronic marketing mix developed through modern techniques (plastic cards, ATM), and a culture of electronic money in the community as represented by the Secretary and civilization in the deal. The study also discussed the information and communication technology distract (technology, hardware, software, users, and communications), and e - bank as an independent variable, and expelling the marketing mix (service, price, place, promotion, personnel, betting that physical processes) and smart card certified variable as one of distribution outlets combination of marketing and the experience of the Bank adopted a new Iraq. The study adopted a descriptive analytical approach to interpret the role and effectiveness of information and communication technology in the marketing mix banking and smart card, and the study sought to answer a number of questions and through the drafting of main and subsidiary hypotheses, which were tested and correlated to impact relations between the dimensions of the independent variable and the dimensions of the variable adopted, The study on a set of standards was developed, ready - made some of them, and collected data for a sample of workers and customers through questionnaires prepared for each of them in the banks under study, which was selected on the basis of momentum and location. The study relied on statistical methods, descriptive and dependent on a posteriori (SPSS), The outcome of the hypothesis testing, analysis and interpretation that there is no correlation and the splash of the assumptions, key assumptions majority Subcommittee, and because of the non - optimal use to keep the independent variable (ICT) to have a role in the effectiveness of the independent variable (the marketing mix banking and smart card). The study concluded that a set of conclusions, including : - That the banks under consideration do not depend modern technologies in the promotion and marketing of services (applications such as Internet), as well as the know - how for used in the Arab and international banks. - The absence of a special public relations department to inquire about the services provided to the customer and taking their opinions and suggestions, as well as the absence of the banking department of marketing at the organizational structures of banks under study. Has emerged from the study made several recommendations including : - The formation of sections of public relations and the principle of transparency and openness with the customer and taking his proposals. - Activating the role of marketing e - banking, by developing websites for banks under consideration on the internet for promotion and marketing of banking services, as well as urging the customer and encourage them to use the network to connect with the.

اثر تغير المستوى العام للاسعار في القوائم المالية وانعكاساته على المؤشرات التقويمية المالية == Impact of General Price Level Changes In The Financial Statements And Its Reflection In Evaluating Indicators For Financial

Author name: عادل حسين علي الجنابي
Supervisor name: عباس حميد يحيى التميمي
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تميز العصر الحديث بظاهرة التغير في مستويات الاسعار بشكل واضح الامر الذي اثار الكثير من التساؤلات من قبل العديد من الكتاب والجمعيات والهيئات العلمية والمهنية المهتمة بالمحاسبة والمستعملين للكشوفات المالية حول مدى جدوى وملائمة المعلومات والبيانات التي تشتمل | The present time has been clearly marked by the phenomenon of prices changes. This situation has provoked the questions on a number of authors, associations, scientific and professional institutions, bodies concerned with accounting, and users of financial statements. These questions are concerned with the feasibility and appropriateness ofthe data included in financial statements and records based on historical cost for economic decisions. Despite the great concern for overcoming the influence of inflation in a number of world countries, inflation seems not to have been given any attention in Iraq. The accountants are preparing the financial statements under the Monetary Unit Stability Assumption without taking into consideration the impact of price level changes on the monetary unit. The income statement accounts containing different items of expenses and revenues. These items are not paid or obtained at one date, because the value of monetary unit is changing from one date to another these accounting are not consistent. Also The statement of financial position contains different items of current and fixed assets, and different items of long - term liabilities and ownership equity, the continuity of applying historical cost principle will make the financial statements misleading, The adoption of financial analyst of these statements will affects the results of the analysis because these ratios do not reflect the true financial situation of economic unity. The study is aiming at stating the effect of changing level of prices on evaluating indicators of financial ratios under historical cost model. The most distinctive conclusions of this study has shown that are substantial differences between accounting numbers of financial statements handled of inflation and those of traditional financial statements prepared based on historical cost, which effect on validity and suitability of accounting information published in financial statements, in addition, financial ratios that appear after and before modifying the statements have shown great differences among those ratios. The study also come out with the recommendations, the most important of them are : 1 - The necessity of preparing financial statement modified with the changes of general level of prices according to one of accounting model and these changes. should be in financial lists according to accounting standards issued.2 - The Taxation authorities should accept the modified statements according to general level of prices changes.3 - Activating Iraq accounting rule No.(8) that is devoted to changing in General price level changes

دور بعض العوامل في تقييم طرائق معالجة النفايات : حالة دراسية في بلدية مدينة بعقوبة == The Role of Some of The Factors In The Evaluation of Methods Waste Processing A Case Study In The Municipality of Baqouba

Author name: ظافر سلمان مجيد
Supervisor name: هالة حمد ماجود
Specific topic: Municipal Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: The problem of processing wastes and trashes is regarded as one of the contemporary challenges facing the world countries due to its direct impacts on the human health and safety and the environmental pollution it causes, as well as its economic and social impacts on the society. Thus, the process of processing trashes and wastes is a necessary question that requires serious interest in it and accurate dealing with its dimensions.For the increase of consumption and the difference and change of consuming patterns in the different governorates of Iraq, including Baqouba city in which the problem appears evidently as a result of the failure of its Municipality Directorate in applying modern styles and methods to deal with the processing of trashes and wastes, as well as the non - existence of the proper approaches to the processing operation. The problem was reflected on a number of questions such as : what is the style depended now by the Municipality Directorate of Baqouba in processing the wastes and trashes in the city? Can the method of waste processing be applied in the city with all the various positives they carry that are reflected on environment, health and economy? What are the factors most affecting the application of these approaches.The research aims at defining the most important factors affecting the application of the four processing method (decrease, reuse, recycling, thermal dissociation).The research population was represented by Baqouba Municipality Directorate with a sample of one hundred officials working at the environment section and the engineers of projects section. The research is based on the descriptive and the quantitative approaches in measuring and analyzing via a questionnaire prepared according to scales reliable in many studies which are accommodated for the present research purposes.The research has arrived at several conclusions, the most prominent of which are : the operations of managing and processing wastes and trashes are made by random methods with no planning and continual follow - up which results in work confusion and services presentation lower than the required level that do not achieve the environment safety and the society health.The most important recommendation is the orientation towards the application of strategic approaches to process the trashes and wastes according to the application priority at which the research has arrived to be a base for building a system of sound management of wastes and trashes at Baqouba Municipality Directorate.

استخدام مرشح الموجة الصغيرة المتقطعة في تحليل السلسلة الزمنية AR (1) ومقارنته مع مرشحات اخرى == Using Discrete Wavelets Filter In Analysis of Time Series AR(1) And Comparison With Other Filters

Author name: طه حسين علي الزبيدي
Supervisor name: عبد المجيد حمزة الناصر
Specific topic: Statistics
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تم في هذه الاطروحة معالجة مشكلة الضوضاء (او التلوث) الذي يمكن ان تتعرض له مشاهدات السلسلة الزمنية باستخدام مرشحات الموجة الصغيرة والاعتماد على تحليل المعلومات من خلال التردد فضلا عن الزمن مقارنة مع تحليل فورير الذي يحلل المعلومات عن طريق التردد فقط مهم | This Thesis deals with the problem of Noise (or Contamination) which may encounter the time series data using Wavelet Filters and depending on the information analysis through the frequency in addition to the time compared to Fourier Analysis which analyze the information through the frequency only omitting the time factor, this was performed through the use of Discrete Wavelet Transformation as a filter to clean the data from the contamination or the noise factors by direct or with some kinds Thresholding , and then Estimate the First - order Autoregressive Model for the filtered time series observations and compare the results with what results from the use of time series observations that are contaminated and filtered by using Wiener and Kalman filters depending on some statistical Criterias, which are The Mean Square Prediction Error, Final Prediction Error, and The Mean Absolute Prediction Error.This study presents the suggested method as well, that depends on the Wavelet as Input for The Artificial Neural Network, and then use the outputs of this Network to Estimate The First - order Autoregressive Model to the time series observations that are filtered, and compare the results with the Classical Method - Neural Network, Haar Wavelet, and Daubechies Filters of the directs from second order and which used with Soft, Mid, and Hard Thresholding by depending on the statistical Criterias given before through using the simulation experiments in addition to use real data represents time series observations of sunspots, and in order to perform this analysis the researcher designed the required computer codes by using MATLAB Language.

تقييم اداء مكاتب المفتشين العامين في الحد من الفساد على وفق مؤشرات محلية وعالمية : بحث ميداني مقارن == Evaluating The Performance Inspectors General Offices In Reducing Corruption According To The Indicators Local And Global (Field Research Comparative)

Author name: طلال متعب محمد العبود
Supervisor name: صلاح الدين عواد كريم الكبيسي
Specific topic: Performance Evaluation
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف هذا البحث الى استكشاف مدى تطبيق مكاتب المفتشين العامين للمؤشرات العالمية والمؤشرات المحلية لتقييم اداءهم في الحد من الفساد ومعرفة الدور الذي مارسته بهذا الخصوص من خلال مؤشرات خاصة بالحد من الفساد الاداري والمالي, اذ بدات هذه المكاتب ومنذ عام 2004م | This research aims to explore the application of the inspectors general of global indicators and internal indicators offices to assess their performance in reducing corruption and knowledge of the role exerted in this regard through a special reduction of administrative corruption and financial indicators, as these offices started and since 2004 to exercise real role in the fight this disease and the passage of more than a decade on the Created and growing phenomenon in the country, the assessment of a scientific and realistic practical benefit, and here began the idea of research, which aims to evaluate the performance of offices of the inspectors general in reducing corruption by using local and global indicators for the reduction of administrative corruption and indicators financial in Three Iraqi ministries are (education, culture, health)..The researcher has resorted in the process of assessing the performance of the checklist (Ckeck List)), which included three lists for examination included the first global indices, which are certified by the European Union in evaluating organizations as the researcher wants to use a universal local to show the aspects of the real weaknesses and their suitability in the application to organizations national and the second internal indicators of the Diwan of financial control in the evaluation of these offices, and the third list has been for reduction of corruption indicators, which faced a researcher extremely difficult to formulate the absence of a special measure indicators, as the researcher found that all the measures and indicators of corruption are all included surveys do not based on a scientific and realistic figures as a result of the special nature of administrative and financial corruption, and this was confirmed by all combating international organizations, and the fact that research is primarily intended to evaluate these offices in their role in reducing it was incumbent on the researcher formulate a special measurable indicators, so it resorted to the national strategy to combat corruption in the Iraq (2010 - 2014), adopted mainly in the drafting of the reduction of corruption indicators.In light of the theoretical and practical study and statistical methods used, the researcher to a group of the most prominent results1 - turns out that there are application global indicators in total in my office culture and health, with a weak and inadequate in the recruitment of some of these indicators as an indicator of staff for Strategic and index layout, partners and resources for both offices and operations management in the Health Bureau index, while failure by the Office of the afternoon Inspector General of the Ministry of Education in the application of these indicators on the overall level and there was inadequate in the recruitment of strategic indicators and the planning and management of operations and the failure was more pronounced in the index staff and partners and resources.2 - shows that there is an application for local indicators on the whole in the inspectors' offices in the three ministries, but it turned out that some indicators did not apply enough as an indicator of the inspection, and the effectiveness of achieving the goals of the Office of the Ministry of Education. The index staffing and information systems and auditor and effectively achieve the goals of the Office of the Ministry of Culture. The index of financial and material supplies, training and qualification, inspection, audit, and evaluate the performance of the Office of Health.3 - shows that there are weaknesses in the application of the total reduction of corruption indicators in the Ministry of Education because it was not enough concerning the reduction of financial corruption indicators and failure was more pronounced in the general indicators, and indicators of administrative corruption. While in the ministries of culture and health it has appeared inadequate and admissibility of the application in reducing corruption indicators on the level and sporadic product. Prominent among the recommendations adopted by the researcher in the light of the above results as follows : 1 - pay more attention to human resources (staff) who are considered the head of the human intellectual capital of an organization they are representing the tool key to achieve the set targets through identifying the sources of the necessary polarization that fit the nature of the work of the inspectors general offices by following precautionary measures when the appointment is to look in the biography self, as well as work to develop their skills through which are commensurate with their qualifications and practical nature of the business in charge of the training sessions.2 - . The development of the relationship and cooperation between the offices and stakeholders work whether the Federal Office of Financial Supervision or integrity or internal control departments in the ministry body through open channels of communication, as well as strengthening relations with international organizations involved in the fight against corruption and to benefit from their experiences in this area through the conclusion of agreements international ensure the prosecution of corrupt people in out of the country.3 - . creating national indicators to measure corruption in Iraq and that these indicators be made the basis of evaluating the performance of inspectors general offices in the fight or the reduction of financial and administrative corruption and that these indicators are commensurate with the specific nature of the administrative and financial corruption rampant in the country.

المقدرات الحصينة للارتباط الذاتي في انموذج السلاسل الزمنية الموسمية المختلط المضبب == Robust Autocorrelation Estimation of Fuzzy SARIMA Models

Author name: طاهر ريسان دخيل الخاقاني
Supervisor name: عبد المجيد حمزة الناصر
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: غالبا ما تصاحب عملية جمع البيانات وجود قيم شاذة التي تؤثر بشكل كبير ليس فقط على عملية تشخيص الانموذج الملائم الذي يعتمد على معاملات الارتباط الذاتي والارتباط الذاتي الجزئي وانما يتعدى ذلك الى عملية تقدير معلمات الانموذج, ومن هنا فان هذا البحث يهدف الى جعل | The presence of outliers in data influences not only in model diagnostic, but exceed to parameters estimation. Therefore, the goal of this thesis is to make the autocorrelation coefficient robust against outliers to estimate parameters that will be robust depending on those coefficients. This goal is achieved by three suggestions the first and second are depending on Fuzzy Logic by suggest estimation procedure to estimate autocorrelation coefficients called Semi - Fuzzy Autocorrelation coefficient, and suggest another one called Semi - Fuzzy Kendall. The third is to extend the robust Percentage Bend Correlation method to use it in estimate the autocorrelation coefficients that will be used in parameter estimation. This thesis contains four chapters. The first chapter discuss general introduction, the previous studies and the purpose of this research. The second chapter views the general fundamentals, the theoretical field that related with outliers and its effectiveness in time series modeling, the using of fuzzy logic in time series and display the proposed procedure and its algorithm. The third chapter contains the empirical filed, the simulation experiment, results analysis and comparing by some criteria. The fourth chapter views the practical filed by study a daily time series of electrical load in Al - Qadisiya city in Iraq then apply the previous methods. The fifth chapter views the most important conclusions and recommendations that we get.

قياس استقرارية دالة الانفاق الاستهلاك العائل في الاقتصاد السعودي للمدة 1970 - 2009 == The Stability Measurement of Function Expenditure For Household Consumption In Saudi Economy For The Period (1970 - 2009)

Author name: طالب هاشم جبار
Supervisor name: مصطفى مهدي حسين
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: Total consumption is considered one of the main determinants in the composition of national in come. It represents the largest share of total expenditure in many countries of the world, consumption also play major vole in the economic and its growth it is, also, one of the main components of total demand, which gives it special importance, marking it a lively area for research aiming to reach scientific facts that would help the decision market to realize a vision and to set future planning of economic policies in countries of the world in, eneral and is Saudi Arabian particular. This study aims to estimate a model for household consumption in Saudi Arabia spanning the period from 1970 to 2009, through determining the variables that influence household consumption expenditure according to economic theory. The model was built using partial adjustment method and building a dynamic short term (co - integration) that takes in to account error correction in the time path towards along term equilibrium. And to avoid falling in to imprecise results , a test was conducted for the stability variable entering the model of household consumption the Saudi Arabia, using the adjusted Diekey - Fuller test and Pilliphs Pearn test, A co - integration test was also performed between the variables of the model through estimating the long run equilibrium relationship equation , and performing the second random error test using( ADF) and (PP) tests, Then dynamic short term model was built that was based on error correction (ECM).

دور محافظة بابل في تحسين الواقع البيئي : دراسة حالة في مديرية بيئة بابل == The Role of Babil Province On Improving Environmental Reality A Case Study In , Environment Directorate of Babil

Author name: طارق مجيد محمد
Supervisor name: علي حسون فندي الطائي
Specific topic: Local Administration
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: الباحث المهندس طارق مجيد محمد , عنوان بحثي هو دور محافظة بابل في تحسين الواقع البيئي / دراسة حالة في مديرية بيئة بابل , لنيل شهادة الدبلوم العالي في الادارة المحلية , جامعة بغداد , كلية الادارة والاقتصاد.تطرق البحث بداية الى موقع محافظة بابل في وسط العر | First, the research dealt with the site of Babel province in the middle of Iraq that makes it the joint between Sothern provinces and northern provinces via land roads and its influence on the environment of the governorate, flowing of Euphrates within Babel province makes it commercial, agricultural industrial city, increasing of population and its causes that resulted in apparent increase in the social, service and commercial activities and etc., plus to its negative increasing influences against the environment of Babel province and consequently the contamination resulted from different activities. In spite of many rules and instructions that limit the environmental contamination but rates of pollution is in a continuous increasing and for many reasons, to specify these reasons, we have started to study the most environmental problems that Babel province suffers from via detailed arena study to the mechanism of the work of Babel environment directorate included all its sections and departments , and role of each section and its units, then tackled with some troubles and hitches that confront some of these sections and its departments that concern with watching the environmental reality of Babel province and breaches happen by governmental destination or by citizens and punishing the offenders and preventing them from damaging the environment, also making a comparison between these sections and their activities during specific period of this research to specify the reasons behind that contrast, making a list of what have been done of these activities, rules and instructions also how big the gab is in the application of these mechanism of sections and departments and reasons of creation that gap and how to diminish it, the role of the public government in Babel province by its both divisions legislative and implementing via creating a board of protection and improvement the environment to settle these problems through issuing important rules and instructions to protect and maintain environment plus coordinating with Iraqi ministry of health and central government to issue rules and instructions that are out of the authority of Babel environment directorate. The researcher has come up with a bunch of conclusions and recommendations , most important are : 1 - Correlation between Babel environment directorate with Iraqi ministry of health makes the first as a weak watching destination and its rules and instructions are vulnerable, so it's better to disconnect its correlation with the ministry and connect it with the Iraqi council of ministers. 2 - Repeating some topics were discussed in the board of protecting and improvement the environment during the same year and same period of the research and didn’t get solved and stayed unsettled and that requires the support of the local government to the directorate of environment through following up the decisions that being adopted in the sessions of the council of protecting and improvement the environment and settle all related issues which help in the service of the government and environment. 3 - The spreading out of the phenomena of breaches against environmental limits, rules and instructions via publishing variant and numerous rules didn’t have environmental acceptances as that required applying a real study shows reasons behind this phenomena and how to remedy that, considering curing methods and avoid relations and mediations and parties via applying procedures on all individuals without any exceptions. 4 - No serious attempts to find real remedies to the subject of recycling hard and liquid garbage, heading to create recycling and separation factories and make use of these wastes same as third world countries not only like progressed countries. 5 - Don’t neglect sites with biological variety and necessity of coordination with ministry of health to include these sites within natures reserve because it is an environmental wealth, curing the phenomena of desertification through increasing the green lands.

مقارنة بعض الطرائق الحصينة في تحليل الارتباط القويم الخطي باستخدام المحاكاة مع تطبيق عملي == Comparison of Some Robust Methods In Linear Canonical Correlation Analysis of Simulation Used With Practical Application

Author name: طارق عزيز صالح
Supervisor name: لقاء علي محمد العلوي
Specific topic: Statistics
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تبرز اهمية الحاجة الى طرائق تقدير كفء والتي تسمى بالطرائق الحصينة (Robust Methods) عندما تكون بيانات الظاهرة المدروسة ملوثة، او وجود شواذ في المشاهدات، والتي ينتج بسببها مقدرات تؤدي الى زيادة او نقصان في متوسط مربعات الخطا (MSE) مما يؤدي الى استدلال احص | The important of the necessity to my efficient estimation methods, which are called the robust methods, appears when the data of the studied phenomenon are contaminated, it means the observations contains outliers,which may produce estimators which result in increasing (decreasing) in the (MSE), That would leads to an inaccurate statistical inference. From this point was the good behind this research in reaching robust estimators of canonical correlation analysis that can be achieved through the study of some robust methods such as (estimators - M, estimators - MVE, estimators - MCD and estimators - S).for the failure of the classical methods of estimation of canonical correlation analysis at containing data on the ratio contamination (outliers), that leads to the derivation of incorrect covariance matrix consequently to correlation matrix and a series of relations between the incorrect variables. Therefore the robust methods were used in the calculate of covariance matrix which would lead to robust matrices to robust canonical correlation analysis.In order to achieve the objectives of the research, it was divided into four chapters.The first chapter included the introduction, purpose of search and review of literature, the second chapter tackled the theoretical aspect of the robust methods in canonical correlation analysis as well as some of the important concepts, the third chapters deals with the application aspect in which tow types of applied studies were made, The first one uses the simulation method to compare among the studied methods of estimation in canonical correlation analysis and detect the best of the estimator depending on the two statistical measurements bias mean and mean square error which renders the minimum MSE of canonical correlation analysis, the second study uses the truthful data to verity the performance in a practical actuality.Finally, the fourth chapter included the conclusion, recommendations to which the researcher has arrived. In general it is regarded that MCD estimator is the best in the estimation of canonical correlation analysis in comparison with the other studied methods of estimation.

العوامل المؤثرة في سلوك تمهيد الدخل : دراسة في عينة من المصارف الاهلية في العراق == Factors Influencing Behavior of Income Smoothing A Study In A Sample of Iraqi Private Banks

Author name: طارق توفيق يوسف العبد الله
Supervisor name: فاطمة جاسم محمد السعد
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: This study aims at demonstrating the importance of Income Smoothing behavior and internal and external factors, in addition to giving an insight about the most important studies, which dealt with this topic from all its aspects. The study was conducted on a sample of Iraqi private joint - stock banks in terms of whether or not these banks tend to the application of smoothing, as well as the influence of these factors on these banks.The study depended upon a set of hypotheses and reached to findings, the most important of them are the tendency of the study sample to practice smoothing behavior, and the great influence of internal and external factors on the research sample.It has beenclear that the internal factors have more influence than external ones, in varying degrees; in that the size factor has the greatest effect among other factors.The study presented a number of specific recommendations

مديونية العراق الخارجية : الواقع والاثار للمدة 1980 - 2006 == The External Debts of Iraq, The Status And The Effects, For The Period 1980 - 2006

Author name: ضيدان طويرش هاشم المالكي
Supervisor name: جليل شيعان ضمد البيضاني
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: The external debts are described as a shape of the external funds. The objective justification for that is the gap between the external and internal resources which belong to the historical roots of the early stages for the relationships among the countries of the excessive capital and the countries of deficit. This has been changed into a real debts crisis in the beginning of the eighties decade. of course this has been happened when the debts countries announced that they couldn’t paid those debts.The debts crisis belongs to many reasons some of those reasons are internal and others are external. In Iraq the crisis of debts belong to a mixture of external and internal reasons. Some of those debts were used to cover the war expenditures which some of them were because of the decline of the oil revenues in eighties. of course, this led to a decrease in the economic activities and inflation. Therefore this has been led to a deep economic impact according to the reflection of the debt volume and service of it on the economic and non - economic growth and development.Among these impacts is what would be resulted and resulted from the policy of coming out of this crisis across the international foundations which have the final judgment on the economic factors.All these thoughts would be studies taking into consideration the following hypothesis “the external debts help to attain the economic development”.This hypothesis could be tested by three chapters. The first deals with external funds discussing this chapter theoretically. The second one will discuss the status of the external debts in Iraq, while the third is going to deal with how to deal and solve the effects of the debts on Iraq. Finally, there are some suggestions and conclusions.

مسؤولية المدقق الداخلي في تقييم ادارة المخاصر المصرفية == Responsibility of Internal Auditor In Evaluation Banking Risk Management

Author name: ضمياء محمد جواد الشذر الامارة
Supervisor name: جليلة عيدان حليحل الذهبي
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: Risk refers to the uncertainty about the events and results which has a material influence on the objectives and activities of the economic entities. It regards a chain of challenges which should face it to a chive their objectives. So the matter needs to establish a management to administrate it by put some relevant procedures to identify all the risks may face these entities, and how to treat with them, beside the control to reduce or prevent it.Banks deal with risks which have two sides the first relates with probability of occurring, while the other belongs to the size of the results.The internal audit is one of the major elements in the internal control system which have had a wide role covers all the activities (financial & operational) beside it regards a council and guide resource to the risk management.The major objective of this study is to show the role of internal audit in evaluation of risk managements performance. By identifying kinds of bank risks, rules & procedures to manage it, by depending audit based on risks as a methodology in the action.This study based on the main assumption followed by some secondary assumption to achieve the objectives of the study and to test its assumption, the present study has been divided into six chapters : the first is for the methodology and previous studies.the second is for the theoretical background control& internal audit.the third chapter deals with evaluation and management of banking risk.the fourth chapter focuses on the concept & requirement of audit based on risks beside show its contribution in evaluation of risks management by two sections.The fifths chapter is allocated to test the study assumptions by using the statically analysis and methods.The sixth (last) chapter introduced some conclusions and recommendations in the light of the theoretical and practical study.

مدخل قياس التكاليف على اساس المواصفات بهدف تخفيض التكاليف == Attribute Based Costing Measure Approach To Reduction Costs

Author name: ضرغام احمد عبد الرضا الجادري
Supervisor name: منال جبار سرور السامرائي
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعاني معظم الشركات العراقية من ارتفاع تكاليف منتجاتها وانها تفتقر الى تطبيق الاساليب الحديثة في قياس وتحديد التكلفة وافتقارها الى استخدام التقنيات الكلفوية المعاصرة التي من شانها ان تخفض تكاليف المنتجات وتحسن الوضع التنافسي للوحدات الاقتصادية. ان تخفيض ال | Most Iraqi companies suffer from high costs of their products as they lack the application of modern methods to measure and determine the cost and lack of use of contemporary cost technologies that will reduce product costs and improve the competitive position of economic units. The cost reduction is one of the most important strategies adopted by the economic units to achieve a competitive advantage and the need for an integrated framework for managing the cost, from here should be reviewed to rely on traditional systems in the process of measuring the costs, Therefore, the present study has worked to adopt the use of modern methods to measure the cost, namely the approach Attribute based costing in response to the need of economic units to modern methods fit in with the modern environment changes.The current study tagged (Attribute based costing measure approach to reduction cost) methodology was designed to identify the fundamental problem of that there a lack of traditional systems to measure costs and their inability to meet the needs and requirements of customers to quality and the right price, Thus, the present study aims to address the knowledge foundations to attribute based costing approach and indicate reasons and justifications for the use attribute based costing approach and requirements and implementation steps And its role in reducing product costs in the company's research sample.The current study has gained importance from the fact that the entrance to the Attribute based costing provides the required information through cost measurement on the basis of specifications desired by the customer, which helps management economic units to improve the value of products and reduce costs, This approach also helps in providing products Attributes that add value to customers and meet their requirements as shows the value of attribute through the integration between the value engineering and attribute based costing.This present study helped to make some scientific additions in relation to the attribute based costing approach and the connection between this approach and value engineering technique so it is an intellectual contribution and the value of knowledge.

تحديد التوجهات الاستراتيجية لعينة من قائممقاميات محافظة بغداد

Author name: ضحى محمد حميد
Supervisor name: هناء عبد الحسين محيميد الطائي
Specific topic: Strategic Planning
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: يتوقف نجاح او فشل المنظمة على مدى قدرتها على تحقيق رسالتها وغاياتها واهدافها، وهذا يتطلب وضع استراتيجية معينة والسعي لتنفيذها في ظل التغيرات المختلفة المحيطة بالمنظمة.لذا جاءت هذه الدراسة والخاصة بتحديد التوجهات الاستراتيجية لعينة من قائممقاميات محافظة | The success or failure of the organization to the extent of its ability to achieve its mission , goals and objectives , and this requires a certain strategy and seek to implement them under various changes surrounding the organization.So this study and for determining the strategic direction of a sample of Qa?mqamyat governor of Baghdad through the diagnosis and study of reality Alqa?mqamih for a selected sample and diagnosis of strategic directions.The researcher has chosen four Qa?mqamyat in Baghdad province to sample distributed on (18) a person within Alqa?mqamyat were distributed list of polled respondents surveyed about the basic components of the strategic management and strategic analysis of the environment, both internal and external to form a clear picture about the strategic planning process of the sample surveyed.The most important conclusion that was reached : 1 - The lack of a strategy document for the sample surveyed.2 - to execute the business is unplanned and only applications that are offered by the citizens.The most important recommendations that have been reached : 1 - The need to adopt a strategic approach in administrative work through raising awareness of those who work in the existing Mqamih.2 - Study of Strategic Analysis and its components and the degree of influence of each of the elements toward deepening awareness of the practice and the formation of a realistic perception for the sample surveyed is based on scientific grounds

تاثير الانماط القيادية في ادارة الازمات بتوسيط التخطيط الاستراتيجي : بحث ميداني في مقر وزارة الكهرباء == The Impact of Leadership Styles In Crises Management By The Strategic Planning Field Research In The Headquarters of Ministry of Electricity

Author name: ضحى باسل مظفر
Supervisor name: هديل كاظم سعيد
Specific topic: General Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: سعى هذا البحث الى تناول تاثير الانماط القيادية (المتغير المستقل) بابعادها (الاوتوقراطي, والديمقراطي) في ادارة الازمات (المتغير المعتمد) بابعادها (اتخاذ قرار الاستجابة, والاتصالات وتدفق المعلومات, وحشد وتعبئة الموارد) من خلال التخطيط الاستراتيجي (المتغير ا | The current research aims at testing the impact of leadership styles (autocratic, democratic) in crises management (Making decision response, communications and flow of information , Mobilization of resources) through strategic planning (Mission, objectives, and environmental analysis, and strategic choice) among managers of the Iraqi Ministry of electricity, there can be no doubt that these topics important for organizations, as it won a study leadership styles attention of many researchers and scholars , Crises management is also vital function and essential for the management, and strategic planning is the keystone underlying the crises management, as the problem with the current research, including experienced public organization of the dynamic change left traces in the activities and objectives, generating pressure about the importance of having leadership styles capable of crises management through strategic planning as one of the basic - tools for dealing with crises, based on this problem and objectives was to clarify the relationship between the main and subsidiary research variables through some of the basic assumptions and formulation subset hypotheses. Questionnaire has been adopted as a tool in data and information collection relating to research, as it had been prepared on the basis of a number of standards - based and using the runway Likert quintet, which has been subjected to standards of validity and reliability and distributed to a sample consisting of (96) managers at the three departments of Ministry of electricity , research data were analyzed using the Ready statistical programs (SPSS) and (Excel), the most important statistical tools used in the analysis are : "the percentage of recurrence, the arithmetic mean, standard deviation coefficient of variation, the correlation coefficient of Spearman, simple linear regression, T - test, and Anova - test ".Statistical methods have produced number of conclusions, perhaps most notably : there was a significant correlation and effect between (leadership styles and strategic planning) and (leadership styles and crises management) and (strategic planning and crises management), and the level of impact of the leadership styles in crises management is increasing the presence of strategic planning, as for the most important recommendations, it is necessary to strengthen administrative leaders in the Ministry surveyed for crises management and strategic planning by participating in training courses to increase their experience and knowledge in the use of modern and effective methods, And access to the experiences of developed countries and benefit from the best possible way

التنبؤ باعداد طلبة المدارس في محافظة بغداد لغاية 2024 == Forecasting Numbers of School Students In Baghdad Province Up To 2024

Author name: صهيب اسماعيل عبد اللطيف
Supervisor name: اسماء نجم عبد الله
Specific topic: Applied Statistics
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: جميعنا يعلم ان التعليم يبدا من خلال مراحل متعددة والتي تشكل سلسلة زمنية يمكن الاستفادة منها والتنبؤ بها من اجل تحسين وتطوير هذا القطاع المهم, مما لاشك فيه ان للتنبؤ دورا مهما وبارزا في عملية اتخاذ القرارات التي ترسم مسار الادارات والهيئات لما له من نتا | We all know that education starts through multiple stages, which constitute a time series that can be tapped and predictable in order to improve and develop this important sector.There is no doubt that to predict an important and prominent role in the decision - making process that paint departments and agencies track because of its ineffective results, because it contains a range of methods and statistical methods, including the methods, time series analysis and style Box and Jenkins, one of them, which depends on the time series of the phenomenon being studied analysis to provide the so - called autoregressive moving averages models characterized that methodology that can predict the data that appear in the future, based on time series data of interest in the past.The research aims to predict the numbers of school students, and educational supplies to the province of Baghdad, using the best model among the Box _ Jenkins models.The most research data numbers, primary and secondary school students in the province of Baghdad and for the period from 1969 until 2014, equivalent to (45) Show, which build a better model was to predict the numbers of students for both phases (primary, secondary), where the researcher found a better specimen prediction for primary school students was the specimen is ARIMA (1,1,3) the best specimen for secondary students is ARIMA (1,1,0) and through a table predictive values for each of the primary and secondary enables the researcher to assess the educational supplies by developments in the preparation of students increase according to the regulations and instructions of the Ministry of Education.Search was divided into four chapters shows the first chapter introduction research and objective of the research and review Reference The second chapter took the theoretical aspect of identifying the theoretical bases of Box_cengnz models in time - series analysis of either the third quarter included the practical side.Was estimated (the number of people to primary and secondary education, the number of primary and secondary schools, the number of teachers, number of teachers, the number of supervisors, the number of supervisors specialists, the number of school trips, the number of books for primary and secondary).The fourth chapter and the latter is for the conclusions and recommendations reached by the researcher that benefit the sound development of plans for the advancement of the educational sector

استخدام القيمة العادلة في تقييم الاصول الاحيائية وتاثيرها في تعزيز جودة الابلاغ المالي لشركات القطاع الزراعي في العراق == Usage Fair Value In Evaluating Biological Assets And Its Affects In Enhancing The Quality of Financial Reporting of The Companies In Agricultural Sector In Iraq

Author name: صهباء عبد القادر احمد الصفاوي
Supervisor name: عامر محمد سلمان الجنابي
Specific topic: Accounting
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: تمثل الاصول الاحيائية عناصر الانتاج الاساسية في الشركات الزراعية، وتتميز تلك الاصول بطبيعتها الحية وقابليتها على التكاثر والنمو والاضمحلال مما يؤثر في قيمتها، وبهدف الابلاغ عنها بشكل سليم، اثير جدل حول مدخل القياس الاكثر ملاءمة لطبيعتها الحية، وقد اه | The biological assets represent the basic elements of production in agricultural companies they are characterized by their living nature and their ability to reproduction , growth and decay which affect their values and to reporting about them properly , there was an argument about the measurement approach which is the most suitable for their living nature.The professional organizations interested in this subject. In the local environment The Accounting Rule (11) (The Accounting In Agricultural Activity ) issued to provide the accounting knowledge for various agricultural activities and to clarify the basis that should be used in evaluating those assets concentrating on the historical cost's approach. The International Standards Board has issued the International Accounting Standard (41) "Agriculture " which obligated using of fair value in evaluating the biological assets when it is possible.The research aims to explain the biological assets Concept and the ability of the fair value application in evaluating the assets in the Iraqi agricultural companies , and to explain their influence in the enhancing the financial reporting quality.The research has reached to some conclution's , they are : - There is more than one approach which is permitted to be used in evaluating the biological assets in agricultural companies , but the importance of evaluating according to the fair value approach, which allows to measure the growth changes and biological transformation according the current values and over the life - time of the biological assets and recognizing in the financial statements.The financial reporting Model about the biological assets which is prepared according to the international standard's requirements provide information more quality in measurement and discoursing and presenting from the financial reporting Model that prepared according to the local Accounting Rule (11).In local environment there are active markets available for deliberating the biological assets for sale and the agricultural crops, but the markets are not very active in deliberating the non - current biological assets for each age - stages and with the existence of governmental entity supervising the markets concerning with documenting prices continuously.The research represents several recommendations, the most important are Developing the local Accounting Rule (11) "Accounting In Agricultural Activity " , assimilating the international accounting standard requirements (41) according to the local environments data.• Setting up a website by the Ministry of Agriculture to publish the prices of current and non - current biological assets as well as the agricultural crop's prices continuely according to the markets changes.• Improving the presentation of biological asset's in balance sheet by presenting it independently of the other non - current asset 's items and should be marked that it was be measured according to the fair value as well as the current biological assets to present independently of other stock items with reference to the basis that was used in measuring and to give privacy on the statements of agricultural companies and to distinguish them from the statements of other sectors.

استخدام نظام ال (ABC) في تخصيص وتوزيع التكاليف التسويقية وترشيد قرارات التسعير : دراسة تطبيقية في الشركة العامة لتوزيع المنتجات النفطية الوسطى == Using ABC System For Assigning And Allocating Marketing Costs And Directing Pricing Decisions An Applied Study In Oil Products Distribution Company (State Co.) /The Middle

Author name: صلاح هادي محمد الخالدي
Supervisor name: فائز نعيم يوسف
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: يعد نظام الـ ABC من احدث نظم التكاليف في الوقت الحاضر واكثرها دقة في تحديد تكاليف المنتجات، وبذلك يتطرق هذا البحث الى اهمية وضرورة استخدام نظام الـ ABC في تخصيص التكاليف التسويقية لغرض ترشيد القرارات الادارية المهمة مثل قرارات التسعير. اذ ان زيادة التكا | ABC system is considered the most modern and accurate system in determining products costs at present time. So this research deals with the importance and necessity of using ABC system in assigning marketing costs to direct the significant managerial decisions such as pricing decisions. The increase in marketing costs have increased their importance, and this requires to assign them to products in making pricing decisions, and not only assign production costs; as the traditional systems information have become misleading & confused, and the management can’t depend on them in making the significant decisions such as pricing decisions and products profitability valuation decisions.In addition to that the allocation of marketing costs to cost objectives (product, customer) must be done in a logical accurate way to get the most accurate costs of products, and to support the management with the more objective information. Hence, ABC system is used to assign those costs and this study aims to show the possibility of using ABC system in assigning marketing costs and the importance of that in directing pricing decisions.This research consists of four chapters; the first one in title “marketing costs and pricing decisions” includes three parts. The first one contains the concept of marketing and marketing costs, their characteristics, and importance at present time. The second one deals with the main purposes of classifying costs. Whereas the third part includes one of the previous purposes which is making managerial decisions represented in pricing decisions, it contains pricing concepts, its importance, objectives, and the essential methods of pricing, with advantage and disadvantage of each method.The second chapter in title “The concept and importance of ABC system and its designing steps”, deals with ABC system in two parts. The first one includes ABC system concept, the reasons of its emergence, the philosophy of ABC system, the essential indicators dependent in applying this system, and the benefits achieved of applying it. The second one shows the essential steps of designing ABC system in marketing companies and the role of this system in directing pricing decisions. The third chapter represent the practical part of this research which titled “Applying ABC system in Oil Products Distribution Company (State Co.) / The Middle”. This chapter contains four parts , the first one includes a historical and acknowledging summary about the company, the sample of this research (Oil Products Distribution Company (State Co.) / The Middle) , the second one shows the steps of applying ABC system in that company. The third one is about operating ABC system in the company to determine the products costs, and how much it is important in directing pricing decisions. Whereas the fourth one includes the determinations of mechanism dependent in pricing products for the distributing company, and determining the suggestive prices by depending on cost informations that provided the ABC system.Finally the fourth chapter which is “ The conclusions and recommendations”. It is of two parts, the first one is about the conclusions, and the second one is about the recommendations

التقييم الاقتصادي - المالي للشركة العامة لصناعة البطاريات للمدة (1992 - 2002) == Economic - Financial Evaluation of The General Establishment of Batteries Industry For The Period (1992 - 2002)

Author name: صفوان محمد شوقي حسام الدين البكري
Supervisor name: هاشم علوان السامرائي
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعد عملية التقييم الاقتصادي - المالي احد المراحل المهمة التي يمر بها المشروع للارتقاء بمستوى كفاءة اداءه. اذ يتم من خلال هذه العملية مساعدة متخذي القرار لتحديد البديل الافضل، الذي يحقق اكبر ربحية من بين الاستثمارات المتعددة. وان الحاجة لعملية التقييم | Economic evaluation is considered as one of the important stages to towards reaching efficiency. By this evaluation decision’s makers can decide alternatives for their investments, which make them most lucrative. Also, economic evaluation stems from the fact that economic resources that are invested in projects are scarce. The hypothesis of this research is that the general establishment of the batteries industry suffers from low efficiency of performance, and therefore the goal is to alleviate such inefficiency.The chemical industry sector is consider an important economic sector in the national economy, because of its high contribution to national income formation, and plays an important role in economic development.The products of the general establishment are considered important goods because they include (21) products. Therefore, the title of this research became ‘economic - financial evaluation of the establishment of batteries industry (1992 - 2002)’.The application of several suitable economic evaluation criteria was used. Future plan for the establishment for the period (2005 - 2014) was built by the use of economic feasibility schedule and then this schedule has been tested by sensitivity analysis. This study covered four chapters. The first one the actual performance of the chemical sector and batteries industry in Iraq through the development of some economic - financial indicators for the period (1992 - 2002). The second one introduced the theoretical framework of the study with different economic evaluation criteria, which were used in the study. Also, the relative importance of this company in comparison to the chemical industry sector was shown.The third chapter dealt with the same application of economic criteria mentioned in the theoretical framework.for the period (1992 - 2002) using the actual data mentioned in the first chapter.The fourth chapter introduced the future plan for the period (2005 - 2014) by the use of economic feasibility schedule, with sensitivity analysis for the establishment.Finally, several conclusions and recommendations were mentioned about the establishment.

قياس وتحليل استجابات السياسة المالية لصدمات معدل التبادل التجاري في دول مختارة للمدة (1990 - 2012) == Measuring And Analyzing The Responses of Fiscal Policy To The Terms of Trade Shocks In Selected Countries For The Period 1990 - 2012

Author name: صفاء علي حسين البكري
Supervisor name: هناء عبد الحسين محيميد الطائي
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: The Fiscal Policy is considered an important instrument of the Macroeconomic policy , because it provides tools and mechanisms that response to many shocks that face the national economy such as the Terms of Trade Shocks.Since the fiscal policy may take the procycle or countercycle path , that depends on the nature of the country and/or the type of shock.The hypothesis of this study as follows " The response of fiscal policy to the Terms of Trade Shocks leads to take Expansionary or Contractionary fiscal policy According to the shock?s type , which may be negative or positive , and it is effects on the level of economic activity ".This study aims at , firstly , the analyzing of the mechanism of fiscal policy response to the Terms of Trade Shocks in selected countries , and secondly , the measuring the scope of fiscal policy response to Terms of Trade Shocks in these countries , using Time Series for the period (1990 - 2012).The study consist of three chapters , the first one is devoted to the fiscal policy and terms of trade shocks as a theoretical framework. while the second chapter analysis the response of fiscal policy to these shocks (selected countries). the third one contains the measurement of fiscal policy response to the Terms of Trade shocks in these countries for the period (1990 - 2012).The study concluded that the fiscal policy response in Developed Countries (United States and Australia ) was countercyclical , while it was procyclical in Developing Countries , special those Oil - introducing (Ecuador and Iraq).And the researcher recommended that there is insist need to separates the relationship between the terms of trade and oil sector to avoid the terms of trade shocks that could be resulting from oil price fluctuations.

ادارة الازمة في محافظة صلاح الدين من وجهة نظر استراتيجية : دراسة حالة

Author name: صفاء احمد محمد الجبوري
Supervisor name: علي حسون فندي الطائي
Specific topic: Strategic Planning
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: تضمن البحث التعريف بمفهوم الازمة مراحلها واهم متطلبات ادارتها لغرض تجسيد هذا الاطار النظري ستراتيجيا على ارض الواقع عن طريق وضع ستراتيجية ملائمة لادارة ازمة النزوح في محافظة صلاح الدين لوقف نمو الازمة وتقليل نتائجها السلبية وذلك باعتماد المناهج والاسس | The research includes definition of the concept of crisis stages and the most important management requirements for the purpose of the embodiment of this theoretical framework strategically on the ground by placing the appropriate strategy for the management of the displacement crisis in Salahuddin province to stop the growth of the crisis and minimize the negative consequences and that the adoption of curricula and scientific bases and administrative that limit damage financial crisis, psychological, and social, if not eliminate, and thus the success of the government institution in the performance of their duties and responsibilities towards the community. And highlight the importance of research by shedding light on the administrative aspects plaguing Salahuddin province in the face of the current crisis in order to provide an idea about the two main aspects first : respect of basic services in the province, and the second is linked to the displaced people and returning them, and it was the most important objectives of the study analysis and study the number of displaced as places of displacement and provide visualization on the priorities of their return, as well as determine the budgets required for each sector of the service sectors to promote the reality service as the aim of the research to provide a simplified model for the plan managing the crisis in the province and providing a model for the development of strategies and programs to manage the crisis.

دور ادارة الاداء في تحقيق النجاح المنظمي : بحث تحليلي في الشركة العامة للصناعات القطنية == The Role of Performance Management In Achieving Organizational Success Analytical Research In The General Company of Cotton Industries

Author name: صفا محمد ابراهيم شهاب
Supervisor name: فاضل حمد سلمان القيسي
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: عانت الشركات والمؤسسات الصناعية العراقية خلال السنوات الماضية من تراجع في اداءها وبصورة واضحة من ما ادى الى تراجع في مستويات نجاحها, وباعتبار الاداء مؤشر رئيسي يعبر عن نجاح تلك الشركات والمؤسسات ومنها الشركة العامة للصناعات القطنية بغداد_ الكاظمية, لذا جا | The Iraqi companies and industrial institutions have suffered during the last years of decline in performance clearly which led to a decline in the levels of success. As the performance is a key main indicator reflects the success of these companies and institutions, including the General Company for Cotton Industries Baghdad_ Al - Kadhimiya. The idea of this research is the basis of the role exercised by the dimensions of performance management (Performance Planning - performance evaluation - improve the performance and development - feedback - Review and Performance Monitor) In order to achieve the success Organizational Is through the (strategic vision - the operational activity - development of the company - selection of personnel - the company's culture - Leadership and Management - Personal Development - Assessment and Review) And research aims to identify the extent of the responsibility of performance management in achieving success Organizational through main hypotheses branched out by the sub - hypotheses to knowing out the relationship between research and impact variables through the use of a number of statistical methods.. And researcher used Purposive sample style and personal interviews and field homeliness and to questionnaire a tool for measuring and data on the sample in the collection of the practical side. And so to answer questions on the problem of research. And it may be distributed to the 66 members of their (Director - assistant Director) and have been relying on the program (spss) statistical and some statistical measures such as the arithmetic mean. standard deviation, The coefficient of variation, Simple deviation coefficient, as well as leveraged subjected to sincerity and stability to ensure the validity of statistical result have also been relying on researches and studies concerning the researches in the theoretical side.And in the light of the statistical results Find reach a number of conclusions was the most important of a correlation relationship and the impact of significant differences between the performance management and success Organizational addition to a set of recommendations by the researcher believes that it may contribute to addressing some of the problems and constraints faced by the company surveyed, The most important was the need to build a system of the performance management in the company and work on its success because it contributes to the improvement and development of performance And provide real information about staff performance Besides that performance management is a continuous and integrated process contribute significantly in achieving company objectives in the present time and the future and reach success and to provide efficient and effective human resource.

انعكاس راس المال النفسي الايجابي في تطوير السلوك الابداعي للعاملين بتوسيط دافع الانجاز بحث ميداني في عينة من تشكيلات وزارة الاعمار والاسكان == Reflection of Positive Psychological Capital In Development An Innovation Behavior Employee’s By Mediation The Achievement Motive Field Research In A Sample of The Formations And The Ministry of Construction And Housing

Author name: صفا عبد الجبار مهدي الشماع
Supervisor name: غني دحام تناي الزبيدي
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Baghdad
Key words:
  • راس المال النفسي الايجابي
  • دافع الانجاز، السلوك الابداعي
First pages:
Abstract: يهدف البحث الحالي الى تحديد دور راس المال النفسي الايجابي في تطوير السلوك الابداعي بتوسيط دافع الانجاز، وكذلك تشخيص وتفسير طبيعة هذه المتغيرات وابعادها، ولقد اختبر هذا البحث في شركات تابعة لوزارة الاعمار والاسكان العراقية في بغداد، وطبق البحث على عينة مكو | The research aims to determining role of positive psychological capital in the development of the employee’s innovative behavior. As well as the diagnosis and interpretation of the nature of these variables and dimensions, I have tested the search in the some companies the Ministry of Construction and housing, with total sample of (190) managers of departments and division. The questionnaire used as a major tool to collecting the data and information as well as conducting personal interviews in order to get some corporate data.The Research aimed to test a number of hypotheses concerning the correlation and impact, relations between the variables and the dimensions and test the significant differences between the companies. The research problem is represented by many questions; the most distinguished one is what is the level of awareness of the research sample to positive psychological capital, achievement motive, and innovation behavior? What are the nature of the correlation and impact, relations between these variables? Is positive psychological capital increasing impact in the development of innovative behavior through the mediation of achievement motive?The research concluded a set of conclusions the most important the positive acceptance of the sample individuals towards positive psychological capital variable through their conscious of Self - efficacy and characterized by the spirit of optimism and hope, and possessing sufficient Resilience and the ability to keep up with reality and adaptation. As well as the interest in strengthening the innovative capacities in order to bring about necessary developments for the conduct of business in the projects that belong to the surveyed companies. The main recommendation was the need for the companies to take advantage of the positive psychological capital Based on a focus on mental health characteristics of employees in the surveyed companies, which contribute in the development of innovative behavio

استعمال التحليل المالي لقائمة التدفق النقدي كوسيلة لتقييم مصادر النقد واستعمالاته في منشات الاعمال : دراسة تطبيقية في شركة المنسوجات الصوفية في الناصرية == Uses of Financial Analysis For Cash Flow Statement As Amean For Evaluating The Sources And Uses of Cash In Business Enterprises Applied Study At The Textil Company In Nassiriyah

Author name: صبيحة برزان فرهود
Supervisor name: اسماعيل خليل اسماعيل
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: This research aims to appear Cash Flow Statement as article or mean to assessment sources and uses the cash in the textile company in Nassiriyah through , using the financial analysis ( financial Ratios ) to results of cash flow statement for the year 2002 , so the application studies of the research showed that pure of Cash Flow From financing and employing activities were negative as a result of increasing of cash uses to it sources , while the Cash Flow of investment activities was positive causing that a reason of increasing the cash in 2002 for this company ( research sample ) is a result of investment activities.Through of using financial analysis ( financial ratios ) appears to upper in a company management ( research sample ) many of financial indictors that will be a basic to get many of discussions to repeat of view in evaluation of uses and sources cash in the company , on the basis of achievement a balance between the sources and uses of cash in all of the three activities ( operating - investing - financing ), then a balance among sharing of all of these activities in yearly cash increasing for the company.To realize the aims of this research ,therefor , we divide it into four chapters. The first specifies to the theoretical side of Cash Flow Statement , while the second chapter specifies to the financial analysis and the role of accounting information in financial analysis, the third specializes to application side and analysis of the results. The fourth chapter obtained the conclusions of a theoretical and Application sides , recommendation.

تقنيات ادارة الكلفة الستراتيجية ودورها في تنفيذ وتقويم الستراتيجيات الوظيفية في بيئة الاعمال المعاصرة : دراسة تطبيقية في الشركة العامة لصناعة الزيوت النباتيه == Strategic Cost Management Techniques And Its Role In Implementation And Evaluation The Functional Strategies In Contemporary Business Environment

Author name: صباح عبد الوهاب عبد الرزاق النعيمي
Supervisor name: ثائر صبري محمود الغبان
Specific topic: Accounting
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: The contemporary business environment is surrounded by different challenges and pressures such as globalization , competitive advantage , continuous improvement , information technology etc, These should be taken in consideration if the business wanted to be able to complete with others and to achieve its objectives by attaining a clear success.A strategy, in general, is the plan of the higher management in the long - run, to achieve the results which coincide with the mission of the entities and its goals, this depends on what the management can do as to elements of strength and weaknesses, and how it should do to face the threats and opportunities.Strategy cannot be implemented without a strategic management; because it represents the ideas the management wishes to apply in a strategic approach in the management of economic entities.Strategic management can be on three levels, the level of the whole economic entity, or it can be on the level of each unit of activity, or it can be of the level of each functions level.The application of these strategies this should be coordinated and implemented, it must be noted that the functional strategy is very essential for the success of any secondary system in the economic entity, in order to reach the objectives. To be a successful strategy, the economic entity must take into consideration continuously, the needs of its customers, and to consider the changing of the environment and successful Factors, this is done by the use of certain techniques, vize, cost management which is a term used to describe the practices and action of management to reduce costs and to control it, in order to satisfy the customers. So this study aims at showing the role of cost management strategies techniques in the execution and evaluation of functional strategies through the guidance by strategies approach of cost management system.In order to complete this study, it was divided into six chapters to cover the theoretical and practical sides. The first chapter deals with cost management information and the contemporary business environment.The second chapter is about strategic management and functional strategies.While the third chapter take the study of cost management information and functional strategies.The fourth chapter is confined to the study of the present performance of the company in finance, production and costing.The fifth chapter displays the test of the proposed methodology to apply some cost management techniques to implemented and evaluate functional strategies.The last chapter is related to show the conclusions and recommendation which are arrived at through the theoretical and practical study.This study shows that the use of cost management techniques which helps the economic entity to ensure the basic factors of success, through data concerning external facts, rivals to rivals and customers, in addition to financial and non - financial data which are connected with these factors, in the fields of implementation and evaluating functional strategies, which are related to the success of the entity and reaching its gools and objectives.

اشكال تمويل الخدمات الصحية العامة في العراق : دراسة تحليلية == Financing Fors For Governmental Health Services In Iraq Analytic Study

Author name: صباح صاحب المستوفي
Supervisor name: محمد علي ابراهيم العامري
Specific topic: Hospital Management
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: تناولت هذه الدراسة خيارات تمويل الخدمات الصحية في العراق، اذ بحث الجزء النظري منها الخلفية التاريخية لواقع الخدمات الصحية حيث كان العراق من الدول التي شهدت تحسن في مستوى خدماتها الصحية الا ان هذه الخدمات تدهورت واحد اسباب تدهورها هو شحة التمويل، ولم يستطع | The study discuss financing forms for Iraqi's Health Sector, the 1st part review the main features of the current health situation, during the last period there has been a disastrous decline in people's health because of the shortage of finance.Both the central budget and self - financing (auto - financing) can not improve the level of health financing to increase the health expenditure per capita to the same level in the surrounding countries.The 2nd part of the study analyse the financial data and compare the results with some health statistics as indicators for the level of health services, the result of analysis indicate the need for repair of the health financing system in addition to search for new health financing forms.The main option to raise money for health is to charge patients for health care, charges were the main sources to improve the health system and make users aware of the real costs of health care.To increase the financial risk protection, a high percentage of funding should be prepayment rather than coming from out - of - pocket sources at the point of using health services, so that it is important to ensure that appropriate levels of financing for health sector are included when ever the government prepares it's budgets.Islamic aids as an alternative can contribute to social health insurance funds, a tax on tobacco could be introduced and the proceeds allocated to the health budget on the ground that smoking cause ill health and impose extra costs on the health services

دور القوة التنظيمية في تحديد استراتيجيات ادارة الموارد البشرية : بحث ميداني في مجلس محافظة كركوك == The Role of Organizational Power In Determine Human Resources Management Strategies Field Research At Kirkuk Province Council

Author name: صبا مناور عبد المحمدي
Supervisor name: اثير انور شريف
Specific topic: General Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: سعى البحث الحالي بعنوان دور القوة التنظيمية في تحديد استراتيجيات ادارة الموارد البشرية الى تناول القوة التنظيمية(المتغير المؤثر) بابعادها(قوة الخبرة, القوة الهيكلية, قوة المنزلة) في استراتيجيات ادارة الموارد البشرية(المتغير المعتمد) بابعادها(استراتيجية ال | Sought current research entitled The role of organizational power in determine human resources management strategies to address organizational power (influential variable) dimensions (expert power, structure power, prestige power ) in human resources management strategies (adopted) dimensions variable (staffing strategy, training strategy , Incentives strategy, performance appraisal strategy ) among the staff in the provincial council in Kirkuk strategy, which is no doubt that this is an important topic for organizations as the problem with the current research, including experienced by public organizations from the challenges and changes rapidly left traces on the activities and objectives and to provide services to its citizens, generating pressure about the importance the existence able to identify any of the strategies, organizational power, and build on this problem were to clarify the relationship between research main and branch variables by formulating hypotheses major research first hypothesis : is to make sure there is a linkage between organizational power administration and human resources management strategies dimensions administration, second hypothesis : It is to determine the nature of significant positive moral effect relationship between two variables that I found. To ensure the validity of the assumptions the research was applied on an intentional sample of (72 ) employees at Kirkuk province council who have posts (consil member, department heads,units responsibles, and emplyees),and we used questionair as main tool to measure the research variables and to deal with the data, we used number of the statistical means which the most important were (the ration and the repeatition, mathematical means, standard deviation, correlation sample, simple linear Regression sample) by using spss. The research reached to number of inferences and recommendations the most important were that the sample individuals responses were all directed toward the agreement for the existance of the variables of the organizational power and humane resources management stratigies, in addition the research identified the existance of connection relation and affect between the organizational power and humane resource management strategies ingeneral in addition to the existance of connection and effect between the sub variables between the dimensions of the organizational power and humane resources management strategies in their axes, so all the main the sub research assumption were acceted, the research was concluded with anamber of recommendation which the most important were : taking care to the types of the organizational power especially the individuals who consist the source of experience power for the importance in developing the reality of humane resources management strategies in the competitive environment in addition to the nessisaty for the council to take care to appointing and employing strategies for their importance that is reflocting on the other strategies and identify its success or failing.

مقارنة بعض طرائق تقدير المعلمة والمعولية لانموذج ريلي للفشل لبيانات تامة وبيانات تحت المراقبة من النوع الاول باستخدام المحاكاة == A Comparison of Some Estimation Methods of Parameter And Reliability of Rayleigh Failure Model For A Complete Data And Type One Censored Data By Using Simulation

Author name: صبا صباح احمد الجميلي
Supervisor name: عبد المجيد حمزة الناصر
Specific topic: Statistics
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعرض الكثير من الباحثين الى انموذج ويبل للفشل (Weibull Failure Model) وتطبيقاته المختلفة كونه احد نماذج الفشل الشائعة الى جانب اهميته في حقل المعولية واختبارات الحياة. فـي هـذا البحث تـم تقديـر معلمــة القياس ودالـة المعوليـة لانموذج ريلـي للفشـل (Rayle | Weibull Failure Model and its different applications have been studied by many researchers, since it is one of the well known failure models in addition to its importance in the reliability field and life tests.This research estimated the scale parameter and reliability function for Rayleigh Failure Model, which is one of the well known failure model in the reliability field and life tests and the signal analysis.The research focused on the comparison between some of the well known estimation methods (classical and Bayesian) for the scale parameter and reliability function of this model by using the Maximum likelihood, Moments, White and Standard Bayes estimation methods.The methodology of the research depends on theoretical study, the methods of classical and Bayesian estimation has been determined elaborately to arrive to the estimations forms of reliability.Also this research depends on an experimental study by designing number of simulation experiments using various values of parameters and sample sizes, this experiment replicated to get high homogeny for the comparison among the estimation methods.Two kinds of data are used in the research : 1 - Complete Data.2 - Time - Censored Data. The researcher suggested two Bayesian methods for estimation in case of complete data; the first is a loss function obtained by compressing the well known square loss function which called it (The Compressed Bayes Method), and the second is a prior function which is called (The Developed Bayes Method). The comparison between the two proposed methods is done to show the effect of Bayesian estimator, then a comparison done between the best proposed methods with the best well known methods to show which estimator is the more accurate to be used for estimation the scale parameter and reliability function for Rayleigh failure model.The results of these experiments show that White method is the best from the other methods which are used in this research in estimating the scale parameter and reliability function, and the results show that the proposed Compressed Bayes method is better than the Standard Bayes and the Maximum Likelihood methods, while the proposed Developed Bayes method verified that it is better than the Moment method in estimating the scale parameter and the reliability function; and better than the Maximum Likelihood estimation method in estimating the reliability function, and using any of the proposed methods (Compressed Bayes, Developed Bayes) is better than the Standard Bayes method. In case of censored data the simulation experiments proved that the Maximum Likelihood estimation method is better than the Standard Bayes estimation method. A comparison of preference estimation methods is done by using the two standards; Mean Square Error (MSE) and Mean Absolute Percentage Error (MAPE).

تحليل الفجوة التكنولوجية في بيئة اقتصاد المعرفة : بيئات الاسكوا ESCWA واليورو EURO حالة دراسية == The Technology Gap Analysis In Knowledge Based - Economy (ESCWA & EURO Environments Is A Case Study)

Author name: صالح مهدي صاحي البرهان
Supervisor name: اسعد جواد كاظم الانصاري
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: ان البحث يتمحور حول ابعاد الاقتصاد النوعي عبر تحليل الفجوة التكنولوجية في بيئة اقتصاد المعرفة, بالتركيز على بيئات بلدان منطقتي الاسكوا واليورو كحالة دراسية تطبيقية، مستهدفا محاولة بناء منظور تكنو - اقتصادي جديد يدعم هيكل نظرية الاقتصاد التكنولوجي قيد ال | This research focuses the technology gap analysis in knowledge - based economy. ESCWA and EURO countries are a case study. The main objectives of this research are to build techno - economic perspective, approaching estimation of technological gap, provides paradigm enhancing confidence of decision makers with importance of technological factor for economic development. As well as, this research provides strategic vision is aimed bridging the technology gap between ESCWA and EURO regions during the period of the last twenty years ago. The importance research reflects technological crises factors, development of science and technology indicators is expected to provide policy - makers with abroad information base to assist national development. In addition, building a new perspectives and alternative options. The problem of research is the technology gap as complex and multi - dimension affected package of environmental factors such as economic, technological, political and social. This research based on a particular assumption is the technology gap in knowledge - based economy reflection international technological division of labor between innovated and cited environments, as well as the know - how is the function of education, research and development, innovation, and information and communication technologies. The research depends on meso - approach is including the interaction among deduction and induction logic, micro and macro analysis, positive and normative analysis, in addition benchmarking approach. The structure of research consist of five chapters discuss a conceptual framework, theoretical implications, technology gap perspectives and formatting of technological indicators as well as empirical evidence for estimating the technology gap between ESCWA and EURO countries.This research has conclusion to reflect the theoretical implications and empirical evidence outcomes with related two regions. As well as the research adoption package of recommendations for supporting suggested strategic framework which discuses the role of government, private sector, universities, research centers, civil society institutions and United Nations Agencies.

كيفية اعداد خطة استراتيجية لمجلس محافظة الديوانية == How To Prepare A Strategy For The Council of Diwaniyah Plan

Author name: صادق شمخي عبود الزبيدي
Supervisor name: علي حسون فندي الطائي
Specific topic: Local Administration
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: ان الغرض من البحث هو التعرف على كيفية اعداد خطة استراتيجية لمجلس محافظة الديوانية ومدى تطبيق المنهج العلمي الذي يشتمل على التحليل الاستراتيجي للبيئة الخارجية والداخلية ووضع رؤية رسالة واهداف واختيار الاستراتيجيات المناسبة، وقد تمحورت مشكلة البحث في اثارة | The purpose of the research is to recognize the reality of strategic planning in the province of Diwaniyah and the extent of the application of the scientific method, which includes the strategic analysis of the external and internal environment and develop a vision mission and objectives and selection of appropriate strategies. The scientific value is to look at it helps to provide an integrated and coordinated strategy for the provincial council in accordance with the plan on sound scientific grounds. The researcher used in the current research method descriptive and analytical depending on the checklist to see the reality of strategic planning in the province of Diwaniyah, which were distributed to the 24 members have been using statistical methods to analyze the data collected in the light of the answers to the study sample, including the mean, standard deviation and coefficient of variation as well as highlighting the findings of a researcher is that there tarry in strategic projects adopted by the province and the failure of many of them and in the absence of development. Has been to reach a set of conclusions was the most important of which turned out to be the province of Diwaniyah Council would draft a letter to him explain the unique characteristics and attributes that characterize the rest of the other provincial councils. In the light of the conclusions drafted a set of recommendations, notably should the provincial council set up a strategic information system the task of analyzing the external and internal environment, environment variables as well as he should be on the provincial council promote the positive aspects of the culture and emphasis on the acceptance of a stable change in the board structure to prepare for those changes form in which it contributes in the development of an effective strategy for the Council plan.

تاثير تـدفق القـروض الخارجـية في تحقيق التحولات الهيكلية لاقتصادات بعض دول الاسكوا للمدة (1990 - 2002) == The Effect of External Loans Flow Through Achieving Structural Transformation For The Economy of Some of The Escwa Countries (1990 - 2002)

Author name: صادق زوير لجلاج السعيدي
Supervisor name: راوية عبد الرحيم ياس
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: This Study Concerns itself with shedding some Lights on the size of External Loans flow of some Escwa Countries (Jordan, Egypt, Lebanon, and Yemen), the burden such Loans make and the ability of such Loans to make some desired Structural transformations in the economy of such countries.To achieve the above aim, an evaluation model was used (Chenery - Taylor) after making some modifications on that model. Then, the independent variables and Structural Indicators were specified. Such Structural Indicators are : 1 - Yagr : Represents share of the Agriculture sector in GDP as a percentage from GDP. 2 - Yind : Represents share of the Industrial sector in GDP as a percentage from GDP.3 - Yser : Represents share of the Service sector in GDP as a percentage from GDP.4 - Yaem : Represents share of the labor force in Agriculture sector as a percentage from the total labor force.5 - Yiem : Represents share of the labor force in Industrial sector as a percentage from the total labor force.6 - Ysem : Represents share of the labor force in Service sector as a percentage from the total labor force.The independent variables were : X1 : Total loans as a percentage from GNP. X2 : Total Investment as a percentage from GNP.X3 : Population.X4 : Gross domestic product per capita.X5 : Total exports of goods and service as a percentage from GNP.X6 : Total Imports of goods and service as a percentage fromGNP.This Study also depends on analytical quantity model in research for building economic model and estimate parameter in regression by (OLS) then tests the power of these models through statistical testing. The Study ends in some conclusions related to the results of analyzing the economic measurement model for the effect of some independent variables on chosen structural Indicators. Such structural transformation, which happened in nearly all the countries in the sample of this study. This study doesn’t take the transformation from agricultural sector to industrial and service sector, except (Egypt), the external loans has effect on desired structural transformation in its economy, this belongs to political causes..

تاثير تغير اسعار النفط على موازنة العراق العامة للفترة (2003 - 2014) == The Effect of Changes of Oil Prices By The General Budget For Iraq On Duration (2003 - 2014)

Author name: شيماء محمد احمد
Supervisor name: فارس طاھر حسن الكواز
Specific topic: Applied Statistics
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعتبر الايرادات النفطية والمتمثلة (بايرادات النفط الخام، ايرادات النفط المحلي ) والايرادات غير النفطية والمتمثلة (ايرادات الصناعة والزراعة والتجارة والضرائب وغيرها من الايرادات عدا الايرادات النفطية ) مصادر ممولة لايرادات الموازنة العامة في العراق, حيث ان | It considers oil revenues and of (crude oil revenues, domestic oil revenues) and non - oil revenues and of (industry, agriculture, trade, taxes and other revenue excluding oil revenues, revenues) funded sources of revenue for the general budget in Iraq, where the drop in oil prices has a major impact on oil revenues and therefore It affected the general budget revenues because it is almost entirely dependent on oil revenues. Using multiple linear regression was estimated statistical model for the general budget revenues practically using the Statistical Package for Social Sciences (Spss( to see the spirits of each variable and finding the predicted values for the model of the general budget revenue estimates for the period) from 2003 to 2014 (where it was found by the estimates of the budget deficit revenue values public due to lower oil prices.

اثر تغيرات اسعار النفط الخام العالمية في تمويل الموازنة العامة للمدة 2003 - 2014 : دراسة مقارنة العراق والسعودية == Effect of Change In Global Crude Oil Prices In The Financing of The General Budget For Period (2003 - 2014) A Comparative Study of Iraq And Saudi Arabia

Author name: شيماء عبد الهادي حسين الشريفي
Supervisor name: خالد حسين علي المرزوك
Specific topic: Banking & Finance Science
Degree: Master
Language: Arabic
University location: Babylon
First pages:
Abstract: The impact of fluctuations in crude oil prices in the financing of the general budget for the period (2003 - 2014) and the extent of the link between the two as linked to balance all of the Iraqi economy and the Saudi closely linked to prices of global crude oil, which confirms the existence of a direct correlation between where increasing public budget increased prices and reduced the signal decreases and to approve both countries balance heavily on unilaterally source (oil) to get a large portion of overall revenues and this in turn has led to an imbalance structure of production as the majority of the GDP and output of the commodity sectors derived from the oil sector (mining and extractive industries) as it acquired this sector the largest proportion during the period of research. As for other sectors, it does not constitute a tiny alansph of GDP, has reached a researcher to several conclusions, including that oil revenues are the foundation of the specified public expenditure, which was characterized by imbalance as a result of the focus on the running costs of more than investment expenditure, this reflects consumer nature for both countries and that of oil exports the largest proportion of total exports and the adoption of the GDP in Iraq's biggest oil sector occupied than it is in Saudi Arabic. In light of results have been achieved for a number of recommendations, including the need to diversify sources of revenue (non - oil) and then by raising tax awareness among the citizens, raising the efficiency of tax systems in my sample as recommended by the researcher to the need to address the imbalance in the structure of GDP through activating the role of other sectors, and the need to provide for the activation of the role of investment expenditure in all production areas favorable investment environment, leading to the diversification of the productive base.

تقييم استراتيجية اختيار العاملين وانعكاسها على تعزيز راس المال البشري : بحث ميداني مقارن بين جامعة بغداد وجامعة كربلاء == Evaluating The Selection of Employee'S Strategy And There Reflection To Enhance Human Capital Comparative Research Between The University of Baghdad And The University of Karbala

Author name: شيماء رياض خليفة
Supervisor name: ناظم جواد عبد سلمان الزيدي
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف هذا البحث الى تقييم استراتيجية اختيار العاملين بابعادها (تقييم معايير استراتيجية اختيار العاملين, تقييم اجراءات استراتيجية اختيار العاملين, تقييم كفاءة القائمين على استراتيجية اختيار العاملين ) وانعكاسها على تعزيز راس المال البشري (تعزيز المعرفة, تع | This research aims to evaluate the selection of employee's to dimensionsstrategy (evaluate selection employee's strategy criteria, evaluateselection of employee's strategic Procedures, evaluate the efficiency ofthose in charge of the selection of employees) and its impacts on theEnhance of human capital (Enhance knowledge, Enhance skills,Enhance abilities) in a sample of professors (Deans and assistants andheads of departments) in (Baghdad University, and the University ofKarbala) as total sample size (99), which represent 50% of the totalcommunity to look deep (199) were distributed at (116 BaghdadUniversity ,83 in Karbala University.Has been used in the light of the objectives of the research descriptiveanalytical method, it has been a resolution tool key for data collection aswell as a personal interview, and using a number of statistical methodsfrequency distribution, and the arithmetic mean, percentages, to describethe research sample answers. Standard deviation to measure the absolutedispersion values Answers to the middle of the arithmetic.The coefficient of variation to measure the relative dispersion of thevalues of the answers to the middle of the arithmetic. The correlationcoefficient (Pearson) to measure the type and degree of the relationshipbetween research variables. The method of multiple regression analysis totest the impact of a number of variables. The Cronbach's alpha to test thevalidity and reliability. and test (ANOVA) to determine the differences inthe samples answers about the search variables. Global and assertiveanalysis and structural equation modeling SEM.The researcher reach a set of results the most important of a correlationrelationship is a direct and positive impact of the strategy selection ofprofessionals in the promotion of human capital in Iraqi universitiessurveyed came out Find the finding of a key is that the selection ofprofessionals Iraqi universities surveyed strategy evaluation (BaghdadUniversity, the University of Karbala) Good in all its dimensions(evaluate selection employee's strategy criteria, evaluate selection ofemployee's strategic Procedures, evaluate the efficiency of those incharge of the selection of employees) and they pay good attention to thepromotion of human capital.

استعمال بعض نماذج السلاسل الزمنية للتنبؤ باعداد التلاميذ المقبولين في الصف الاول الابتدائي في العراق للفترة (1969 - 2012) == Use Some Time - Series Models To Predict The Numbers of Pupils Admitted To The First - Grader In Iraq For The Period (1969 - 2012)

Author name: شيماء ابراهيم خليل
Supervisor name: هاني عبد الله حسن
Specific topic: Statistics
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: يعد التنبؤ بالسلوك المستقبلي للسلاسل الزمنية من الموضوعات الهامة في العلوم الاحصائية ولذلك فان التنبؤ بعدد التلاميذ المقبولين في الصف الاول الابتدائي في العراق يحتل مكانة هامة باعتبار الاتاحة الشاملة للتعليم الابتدائي لاطفال العالم تعد واحدة من الاهداف ال | The prediction of future behavior of the time series of important topics in science statistical therefore predict the number of students admitted to the first grade in Iraq occupies an important position as universal access to primary education for the children of the world is one of the Millennium Development Goals (MDG'S) and goals of " A World Fit Children's " (WFFC).Data were collected for research, which represents the number of students admitted to the first - grader in Iraq for the period (1969 - 2012) of the Ministry of Planning and Development Cooperation - Central Bureau of Statistics has been introduced into the statistical program spss version 18.In this research was the comparison between the two methods to predict which way each of the Box and Jenkins methods Exponential Smoothing to know the best way to predict based on the criteria (MAPE and BIC) where the method has proved its superiority to Exponential Smoothing way box - Jenkins

مقدرات الامكان الاعظم الموزونة الحصينة ومقارنتها مع طرائق اخرى لانموذج اللوجستك مع تطبيق عملي == Robust Weighted Maximum Likelihood Estimates And Their Comparsion With Other Methods of Logistic Model With Practical Application

Author name: شرين علي حسين
Supervisor name: نزار مصطفى جواد الصراف
Specific topic: Statistics
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: ان معظم الدراسات في موضوع انموذج انحدار اللوجستك تاخذ طابعا اكثر تقدما في عملية التحليل الاحصائي الدقيق الذي يهدف الى الحصول على مقدرات ذات مستوى عال من الكفاءة. وتاتي اهمية الحاجة الى تطبيق الطرائق الحصينة عندما تكون بيانات الظاهرة المدروسة ملوثة , | In most of studies about the logistic regression model take in it's nature more progness in the procedure of acurate statistical analysis which aim getting estimators of a high level of efficiency , and importance of it's necessity to applicate of the robust methods, appears when the data of the studied phenomenon are contaminated , it means some of the observations vareit clearly from other observations called outliers which may produce estimators untrustworthy and so the decision will be false about the problem that we are trying to study it.From this point was the goal of this research in reaching robust estimators to estimate parameters of binary response logistic regression model through study some of theis estimators (method (WMLE) , method( M ) and method (Lp) ) and that by supposing three levels of contamination (0%,10%,30%). Also we use simulation in this study to compete between methods of studied estimator for all levels of the contaminated studies.In this thesis the researcher concluded the success of the method (WMLE (w1)) in estimate parameters of binary response logistic regression model, in comparsion with studied estimate methods by depending on statistical measures : Bias, Mean Square Error for parameters and model.Also the researcher specified a chapter for applying and using method WMLE (w1) on real data of angina pectoris patients which taking from Ibn - al - Nafees hospital for the purpose of estimate parameters of binary logistic regression model.

متطلبات تطبيق ادارة الجودة في عمل المختبرات الصحية ضمن المواصفة 15189 : دراسة حالة في مستشفى الجراحات التخصصية == Requirements of The Application of Quality Management In Health Laboratory Work Within The Standard 15 189 A Case Study In A Hospital Surgery Specialist

Author name: شهلاء محمد كاظم الطائي
Supervisor name: نادية لطفي عبد الوهاب الجنابي
Specific topic: Hospital Management
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: يعتمد الانسان في حياته بصورة مباشرة او غير مباشرة على نتائج المختبرات الطبية مثل مساعدته في تشخيص الامراض ومعرفة مدى مطابقتها للمواصفات الموضوعة ’ وتعد المواصفة القياسية العالمية الايزو 15189 والتي تشمل المتطلبات العامة لضمان كفاءة المختبرات الطبية الفنية | Support human life, directly or indirectly on the results of medical laboratories, such as helping in the diagnosis of disease and see how they conform to the specifications laid down, the standard global ISO 15 189, which include general requirements to ensure efficient medical laboratory technical application of processes and quality systems in medical laboratories, and from that the present study.The study aims to analyze the reality of quality management laboratories Hospital martyr Ghazi Hariri in accordance with this standard by comparing the systems of work in the laboratory, with the requirements of ISO 15 189 to determine the degree of congruence and the readiness to adapt to the requirements of the specification and demonstrate the possibility of building a quality management system is subject to the application and identify the problems and mitigate raised and to prevent increased.The study aims to get the results of the laboratory are comparable locally and internationally, and to create a system proposal for the development of laboratory work to be a model intended for application in all health laboratory.Search acquires its importance from the amount of revenue that can be achieved by medical laboratories in the production of accurate tests to meet the needs and requirements of the beneficiaries and achieve satisfaction in making certain decisions on the basis of these results.Researcher prepared a checklist derived from the requirements of ISO 15189 : 2007 and match them with the business entrusted to hospital laboratories martyr Ghazi Hariri surgery specialist.The researcher conclusions was that the most important laboratories hospital has got a low of some paragraphs because of the lack of Thotiq the procedures properly and can laboratories Hospital martyr Ghazi al - Hariri for Specialized Surgeries adoption of ISO 15189 : 2007, as it has prepared an appropriate program for that

صناعة الغاز الطبيعي في العراق : الواقع وافاق المستقبل == Natural Gas Industry In Iraq The Fact And Future Horizons

Author name: شكر محمود جاسم
Supervisor name: عباس جبار الشرع
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: Natural gas is considered one of the main sources of the power in the world as it is used in many fields. It becomes a strong competitor for crude oil. In Iraq , Natural gas is used as a source of power or raw material in different industries such as petrochemicals , steel and iron , Azotic Fertilizers , Construction, etc.Also, it is used in generating electric power and used in house and facilities and services as fuel. Iraq has a giant prudential quantities of natural gas 3159 million cubic meters in 2002..Its production and consumption is low and improper with these giant prudential quantities. In spite of the importance of natural gas as a sources of power, but it is burnt a great quantity of it without utilizing it yearly as to that most of natural gas in Iraq is of the associated gas with crud oil and it could not be controlled producing natural gas. Iraq has just liquid petroleum gas ( LPG ) could be utilized directly and discarded other quantities due to the absence of the specialized factories which can be utilized it as it represented by Liquid Natural Gas (LNG) Factory..This research study the methods and horizons of the optimist utilizing from Iraqi Natural Gas and the ability of utilizing from the experiences of some Arab countries in this field which realize good result such as Algeria which has long experience in this field and Qatar of the recent extremely experience. Also, this study discusses the actual fact of natural gas industry in Iraq and developing the prudential, production and consumption for the period from 1970 to 2002..

اختيار الموقع والترتيب الداخلي باستخدام عملية التحليل الهرمي ونظرية صفوف الانتظار : دراسة تطبيقية في عينة من محطات تعبئة الوقود في شركة توزيع المنتجات النفطية في بغداد == Selecting Location And Layout Using The Analytical Hierarchy Process And Queuing Theory Applied Study of Sample of Fuel Stations At The Oil Products Distribution Company / Baghdad

Author name: شفاء بلاسم حسن الربيعي
Supervisor name: صباح مجيد سعيد النجار
Specific topic: Business Administration
Degree: Doctorate
Language: Arabic
University location: Baghdad
Key words:
  • المنظمة الخدمية
  • الموقع
  • الترتيب الداخلي
  • عملية التحليل الهرمي
  • نظرية صفوف الانتظار
  • المحاكاة
  • محطات تعبئة الوقود
First pages:
Abstract: تسعى المنظمات الخدمية الى تحقيق ميزة تنافسية من خلال اختيار مواقعها بالقرب من الزبائن بهدف تسليم الخدمات بوقت قصير وزيادة عوائدها وحصتها السوقية وتصمم ترتيبها الداخلي بالشكل الذي يمكن من تسهيل تدفق الزبائن والعاملين والموارد والمعلومات بهدف تقليل صفوف واو | Service organizations select locations in a proximity to customers to deliver services quickly, and, meanwhile, increases their revenues and market share. The layout of such organizations should facilitate the flow of customers, employees, materials, and information, to prevent the creation of waiting lines and unwarranted waiting times. The survival of service organizations is hinged, to a great degree, on the right location and layout of such organizations; hence such decisions are conceived strategic in nature. The ongoing researches are still seeking to find scientific methods to help decision makers, in making decisions about the location and layout. This research studies the problem of selecting the location of fuel stations in oil products Distribution Company, and how to prioritize the location, as this decision is still facing the obstacles of complicated procedures and assumptions of decision makers. Furthermore dealing with the decision criteria as same importance without being subjected to the degree of influence of each on the decision. Concerning the arrangement of the fuel stations, they are arranged in a way that does not match with the assumptions of any queuing models, which require one server in each service channel and its reflection on the increase of waiting line and waiting time, which complicate the crisis. The study aims to design an integrated frame work for selecting the fuel stations location and arrange approvals for construction by applying analytic hierarchy process (AHP) on a sample of the stations that received the approval of construction in the company since 2008, using Criteria (ground, environment, social, engineering, legal, and services). Also, the queuing theory and simulation are used to study the proposed layout design for the fuel pumps according to queuing model M/M/s. Also, there was estimation for the performance standards to the proposed layout (number of cars on waiting, number of cars in service, number of cars in the system. filling quantity, filling time, waiting time, total time in the system, idle time) and comparing it with the actual performance standards for sample of fuel stations. The operating of the simulation models is based on a number of assumptions that reflect the actual reality together with the queuing theory. This study is important because its knowledge contribution of with service systems in general and the fuel stations in particular. Also the study provide objective solutions to the company by shortening the procedures and the time it takes to select the location and layout design in a way that achieve optimal investment in station space and reduce the waiting line, waiting time and idle time. Thus, this study is an attempt in Iraqi services environment through coincidence between the strategic decisions of operations management in one study. The study proved the efficiency of AHP and its ability to shortening time and efforts required to make decision of selecting stations location and arrange construction issue approvals, depending on set of criteria that have been identified in this study. Also, the simulation results confirmed the proposed layout performance standards exceed the actual layout performance standards. Finally, the study recommended the need to adopt AHP in selecting the location and granting approvals for construction of stations according to multiple criteria, and to adopt the proposed layout according to the queuing theory in designing layout of the fuel stations

العلاقـــة بيـــن استراتيجيات ادارة المعرفة ودورة حياة المنظمة واثرها في الاداء المنظمي : دراسة تشخيصية تحليلية في عينة من الشركات الصناعية العراقية == The Relation Between Knowledge Management Strategies And Organization Life Cycle And Its Affection of Organization Performance Diagnostic & Analytic Study In Sample of Iraqi Industrial Companies

Author name: شذى عبود شاكر
Supervisor name: انتصار عباس حمادي الدليمي
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: العلاقة بين استراتيجيات ادارة المعرفة ودورة حياة المنظمة واثرها في الاداء المنظمي تجاذبت هـذه الدراسة ثلاثـة متغيـرات هـي : استراتيجيات ادارة المعرفة والممثلة بـ( استراتيجية الايجاد واستراتيجية المشاركة واستراتيجية الاستثمار ) ودورة حياة المنظمة المتمثلة | The relation between knowledge administration strategies and its role in organization life cycle and its affection organization performance.Three variables attracted this study : Knowledge administration strategies represented b y (finding strategies, participating strategy and investment strategy) and organization circle represented by (Birth, development, maturity stages and organization performance which occupied wide range of the researcher thinking because of the lack in contemporary studies which deals with this blend of critical variables specially that include the relation between knowledge administration relation and organization life circle. This study aims to examine and analyse collaboration relations and affection among previous variables. Thus it introduce hypothetical drawing to explain possible relations among main variables and the affection on organization performance and companies business results which the following hypothesis.H1 : It is expected to be on the importance of study variables between (middle importance) and (important).H2 : No moral relations of collaboration between (knowledge administration strategies on organization cycle life).H3 : No moral collaboration relations between (knowledge administration strategies and organization life cycles and organization performance).H4 : No moral affection relation between (knowledge administration strategies and organization life).H5 : No moral affection relation between knowledge administration strategies and organization cycle life) and organization performance.The study in all data depended on questionnaire and documents and companies records (research sample). Iraqi industrial sector was examined as a filed to make filed aspects as it took a random of (75) manager in three industrial companies.This study results support it hypothesis where it that companies that the companies which was in entering stage was directed to finding strategies. The company in development stage was directed to participating and companies in maturity were directed to investment. The series is in introduces study contents on four researches. First for the study curriculum and some previous study. Second research about theoretical frames. Third research about examine and analyze study hypothesis. Fourth research about the most important conclusions, recommendations and suggestions.The study introduces several conclusions, and recommendations, which emphasize on necessity of harmony mechanism between knowledge administration strategy and stage of organization life cycle which support in understand organizations nature. Also the study emphasizes on the importance of study concept of organization life cycle which support to understand nature of organization constitution and its surviving and the affection on organization performance.

العلاقة بين هيكل راس المال ومقسوم الارباح واثرهما في لا تماثل المعلومات : دراسة تحليلية == The Relationship Between Capital Structure & Dividend & Theirs Impacts On The Asymmetric Information An Analytical Study

Author name: شذى عبد الحسين جبر علي الزبيدي
Supervisor name: عبد الرضا شفيق خليل البصري
Specific topic: Business Administration
Degree: Doctorate
Language: Arabic
University location: Baghdad
Key words:
  • : نظرية الالتقاط
  • الهرمية في التمويل
  • التغير بالمقسوم، لا تماثل المعلومات
  • الاختيار المعاكس
  • العوائد غير الاعتيادية
  • نظرية الاشارة
First pages:
Abstract: هدفت الدراسة الى تحليل واختبار العلاقة بين قرارات هيكل راس المال وقرارات مقسوم الارباح وتحديد فيما كانت قرارات هيكل راس المال ومقسوم الارباح المتخذة في ضوء الميزة المعلوماتية للادارة تحقق عوائد غير اعتيادية لا يمكن ان يحققها المستثمرون في السوق، وعينة ال | This study aims to analyze and test the relationship between capital structure decisions and dividend decisions besides determining whether the decisions of capital structure and dividend that are taken according to the information merit for management achieve the unusual returns in which are not possible to be achieved by investors in the market., The Sample 15 electronic companies that made indicator (S&P(500)) in New York Stock market at the period (1998 - 2007)the study used quantities measurement to measure dependent variables The pecking order theory has been chosen in funding capital structure because it runs from exactions of asymmetric information theory, besides it works good in case of the asymmetric information rise between management and investors, on contrary, the companies do not follow pecking order when it goes down, also the change in dividend was used because the change in the dividend rates gives sign to investors about asymmetric information besides the importance of dividend decisions in determining capital structure , and abnormal returns for independent variable (Asymmetric Information) The study reached to the following most important conclusions : 1. The depression of dividend rates in the companies due to the existence of investment chances needs fund and improving its cash.2. The companies do not apply pecking in financing their capitals, and the results of asymmetric information analysis came congruent. The results confirmed the depression in asymmetric information between management and investors. almost companies didn’t make abnormal returns , on contrary the expected return excess the actual return.

استعمال المجموعات الضبابية ونماذج بوكس جينكنز في السلاسل الزمنية للتنبؤ ببعض نسب التلوث في مياه الشرب لمدينة بغداد == Using The Fuzzy Sets And Box - Jenkins Models In Time Series To Prediction Some Rates of Pollution In Baghdad City

Author name: سيف عدنان سلمان
Supervisor name: احلام احمد جمعة
Specific topic: Statistics
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: There are many statistical methods used in time series analysis and that of the most famous of these methods Box - Jenkins models, which include a number of stages needed to reach the best model is used to predict the process, and that this method requires the availability of a number of conditions required in the process of building the model and assumptions about the nature of the time series being linear, a natural or stationary , and with the growing interest in the topic of time - series modern methods used in time series analysis and foremost of which is the use of Fuzzy logic and Fuzzy sets in the time series as one of the most modern methods to predict is the most important alternatives to traditional statistical methods have emerged they possess the ability to in finding solutions to various areas and it does not require the availability of the conditions due to the use of traditional models which are difficult achieved in most cases. Then in this paper the use of the two methods in the time series, , (Box Jenkins models, and Fuzzy time series) in the forecasting process as each method include special stages are different from the other, through the study of the monthly chemical tests for solids dissolved rate data behavior and examine the turbidity of the water drinking in the city of Baghdad for the period (January 2004) and up (December, 2013) and a better model to predict through the application and the comparison of the results in these ways by using a number of statistical standards and ones (MSE) and (MAPE)

دور الاستثمار العقاري في التنمية العمرانية مع اشارة خاصة الى محافظة صلاح الدين : دراسة تحليلية == The Role of Investment In Real Estate Development Urban With Special Reference To The Province of Salahudden Government

Author name: سفيان صالح خلف الجبوري
Supervisor name: سهام حسين عبد الرحمن البصام
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Salahaddin
First pages:
Abstract: العديد من دول العالم ترغب وتسعى من اجل تحقيق بيئة استثمارية مناسبة لجذب الاستثمارات المحلية والاجنبيه من اجل دعم القطاعات الاقتصادية جميعها ولاسيما القطاع العقاري الذي يمكن ان يكون من القطاعات القائدة في الاقتصاد القومي، ولاهميتة الاقتصادية، والاجتماعي | Many countries in the world want and seek to achieve the investment environment suitable for attracting domestic and foreign investment in order to support economic sectors, all of which , particularly the real estate sector , which can be of sectors leading in the national economy , and importance of economic, social , and physical , cultural, political , and cultural , and the cycle in economic development , sustainable development and sustainable human development , many countries in the world care about him as well as it relates to the needs of the community core , particularly housing and the elimination of unemployment , as well as interested in health, education and infrastructure and help in achieving urban development and tourism , because the real estate investment represents a second tool of investment tools It is an essential component of wealth is the most important pillars of real estate development and construction for this sector constituents pay front and rear It helps to establish a lot of industries that are required for real estate investment And Salah addin province, possessed of the ingredients and the possibilities that can assist them in achieving the development of a sustainable urban , will also be taking some successful experiences , which has made great achievements , especially at the level of urban and economic, social and contributed to the construction of urban development and well - defined , and Go search of the premise that (The Investment & real estate finance strategic role to achieving sustainability and Urban Development) so was reached that the real estate sector is an important focus of development axes , for his role in moving the economic activity in many sectors , it has been proven that more than 92 industry and profession linked to the real estate sector

تحليل وتقييم ستراتيجية التنمية الوطنية في العراق للمدة 2005 - 2007 مع اشارة خاصة لستراتيجية التنمية المحلية لمحافظة البصرة == The Analysis And Evaluation of The National Development Strategy In Iraq For The Period 2005 - 2007 " With Special Concentration On The Local Development Strategy In Basra Governorate

Author name: سونيا ارزروني وارتان
Supervisor name: مانع حبش الطعمة
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: The most aspect which is concerned Iraq is the complexity of it conditions and the destruction that comprised its economy, as a result of wars and dictatorship besides the economic siege which has followed that.The looting and stealing after 9 - 4 - 2003 destroyed what was staying of economic and civil on aspect, besides rumor of terrorism, security and stability due to many factors. Therefore, the occupation s authority and the two international organizations ( fiscal and monetary) starting to put policies in order to reconstruction and reform the conditions.According ally, a commiss ion has been established called Strategic commission to reconstruction Iraq in 25 - 12 - 2003.The purpose of this commission is to remove the debts of Iraq by 80%, that would be done through three stages and for eight years.According to the totally absence of Iraq government, it was started to put fiscal porgramme called " evaluation of Iraq needs to reconstruction", It was announced in November 2003 in Paris and through Madrid conference for donors countries.During the period 2005 - 2007, the two international organizations have issued a strategy called " National development strategy in Iraq for the year 2005 - 2007" which was included numbers of objectives and policies.It was said , that those strategy didin ’ t taking the status of Iraq after changing into consideration. During that period and as a part of Iraq policies which have already put by the external sides and according to the decentralization in management, that suggested to develop the Governorates of Iraq , it was tried to discuss that with concentrating on Basra governorate as a model for study, therefore the hypothesis of the study Said " The un cleared determation for the National development strategy in Iraq for their objectives and policies and without taking into consideration for the security conditions, these of course will course will hinder the development process and reconstruction of Iraq. To fulfill this it was discussed through four chapter, and finally the suggestions and findings.

التخطيط المالي في المنظمات الصحية العراقية العامة رؤية علمية للخطوات والاجراءات

Author name: سوزان عبد اللطيف علي
Supervisor name: عبد الصاحب صالح عبد الصاحب
Specific topic: General Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: The researcher studied the operation of financial planning in health public Iraqi organizations (HPIO) ,the main organization studied is the ministry of health (MOH) in which its consider as the total administration level. Medical city,& Baghdad teaching hospital considered as the partial administration level (for the period of 2002 - 2005 A.C)This research is building upon three questions : Q1) Are there any particular scientific steps for the financial planning in the total administration level ? Q2) Are there any particular scientific steps for the financial planning in the partial administration level ? Q3) Is there any clear arrangement between the two levels ? ( in order to gain access revenues & the way of spending these revenues ). The theoretical value of the research shows that the financial planning is achieve according to the following steps : a) Goals of the organization. b) Forecasting C) Alternative revenue options. d) Evaluation of revenue options. e) Decision making. f) plans ( budgets). g) Implementing & follow up. The main results of the research are the following : The (HPIO) is functioning according non recorded goals except the year 2005 (a recorded goal has placed according to a political manner), the (HPIO) are functioning according to a short period planning (one year) without using the known ways of forecasting , the(HPIO) are lacking the Alternative revenue because they depend on governmental budgets , according to that the (HPIO) cannot Evaluate the Alternative revenue , making decision directed towards expenditure according to the governmental budgets chapters , budgets are prepared by financial planning department in the (MOH) , ) Implementing achieve by distribution of budgets on the medical departments , follow up is achieve to follow up all the above operations.Conclusion : the financial planning in (HPIO) are lacking the scientific steps, there is no arrangement between total & partial administration & there is centralization & subordinate

دور الذكاء الاخلاقي في تحقيق الالتزام التنظيمي : دراسة استطلاعية لاراء عينة من العاملين في مركز وزارة التعليم والبحث العلمي == The Role of Moral Intelligence In Achieving Organizational Commitment An Exploratory Study of The Opinions of A Sample of Employees In The Ministry of Higher Education And Scientific Research

Author name: سؤدد سعيد حمد
Supervisor name: اسماء طه نوري الشكرجي
Specific topic: General Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف البحث الى الوقوف على دور الذكاء الاخلاقي في تحقيق الالتزام التنظيمي عبر تحليل اثر ابعاد المتغير الاول في مستويات ابعاد المتغير الثاني، وقد حاول البحث عرض اطار نظري حديث لابرز ما قدمه الكتاب والمفكرون بشان المتغيرين المدروسين، ولاسيما ان المتغير المست | Research aims to identify the role of a moral intelligence in achieving regulatory compliance through the analysis of the effect of the dimensions of the first variable in the second variable dimensions, levels and has tried to find a modern theoretical framework to display highlighted his writers and intellectuals on the variables studied, particularly the independent variable of a moral intelligence as a new dawn in the fields of organizational behavior and human resources management and public administration in particular and in the right for the Organization in General, because the subject of relatively recent return appearances to the 1990s, and is still the focus of discovery and the difference between theorists, the dependent variable of organizational compliance has garnered widespread attention as a basic organizational outputs which play a major role in influencing organizational life, as well as coverage of the study on analytical framework of selected sample of employees in the Ministry of higher education and Scientific research (directors of sections and divisions, employees), the importance of levels both diagnosed variables (moral intelligence, regulatory compliance), answering a number of questions using the questionnaire as the main instrument of data collection including sample (200) and the data was processed using SPSS researcher has tested the relationship and influence between independent variable "moral intelligence" and "changing organizational commitment in the field of higher education, specifically in the center of the Ministry of higher education and scientific research.Among the conclusions reached that moral intelligence that contributes to the achievement of organizational commitment of employees through the three dimensions, the main recommendations are strengthening the ethical dimensions of intelligence in establishing regulatory compliance in the Ministry discussed.
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