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دور المعرفة الضمنية واستراتيجيات ادارة المعرفة في بناء المقدرات الجوهرية : دراسة ميدانية في ديوان الرقابة المالية == Therole of Tacit Knowledge And Strategies of Knowledge Management To Build Core Competence Field Study In The Board of Supreme Audit

اسم المؤلف: مهند محمد ياسين الشيخلي
اسم المشرف: صلاح الدين عواد كريم الكبيسي
الموضوع العام: الادارة والاقتصاد
السنة: 2009
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

قياس وتحليل الاستدامة المالية باعتماد القيمة الحالية لقيود الموازنة دول مختارة للمدة (1990 - 2010)م == Measurement And Analysis Fiscal Sustainability Using Present Value of Budget Constraints Chosen Counteries For The Period (1990 - 2010)

اسم المؤلف: مهند عزيز محمد الشلال
اسم المشرف: هناء عبد الحسين محيميد الطائي
الموضوع العام: الادارة والاقتصاد
السنة: 2014
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The economic policy makers are currently confronted with a timely challenge related to financial equilibrium for the short term as well as the long term. The short term issue is demonstrated in rapid deficit reduction procedures which may lead the economy to a stagnation situation; on the other hand, belatedness in enforcing procedures may lead to accumulation of debt. The long term issue is more difficult because it requires adopting tougher and more procedures to control revenues and expenditures in order to restore the financial equilibrium and reduction of debt, prices, and the real interest and boost the growth rate. International experiments confirmed that states with lower debt rates are better prepared to face financial crisis and shocks; therefore the financial sustainability principle started to appear in applied economic studies because financial sustainability represents the best solution for monitoring the financial gap in any country. Usage of future timely measurements including present value budget constraint (PVBC) played an important role in clarifying the difference between future financial needs and revenues in their present value. Therefore those measurements can be used presently to evaluate economic policies especially financial policies and help in taking appropriate procedures. This research study is an attempt to investigate the reality of financial sustainability in chosen countries including transitional countries (Romania and Poland) and arising countries (Turkey and Malaysia) as well as other countries which adopted economic reform programs in the middle east (Jordan and Egypt), The research project used the PVBC as a means to determine the sustainability and unsustainability in those countries. The study extended from 1990 until 2011 and concluded that economic sustainability was achieved in both Romania and Jordan while Poland, Egypt, Turkey, and Malaysia all did not achieve economic sustainability

قياس الكفاءة النسبية لكليات جامعة الانبار باستخدام تحليل مغلف البيانات == Measure The Relative Efficiency of Colleges The University of Anbar Using The Data Envelope Analysis

اسم المؤلف: مهند خليفه عبيد المحمدي
اسم المشرف: فارس كريم بريهي | ناظم عبد الله عبد
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: هدفت الدراسة الى تطبيق اسلوب تحليل مغلف البيانات لقياس الكفاءة النسبية لكليات جامعة الانبار للسنوات الدراسية2010 - 2013 وتحديد الكليات الكفؤة في جامعة الانبار) التي استطاعت تحقيق الكفاءة النسبية التامة)، من خلال استخدام اقل قدر من المدخلات لانتاج القدر ا | The study aimed to apply the envelope data analysis to measure the relative efficiency of the faculties of University of Anbar years for period (2010 - 2013) as well as identify colleges efficient in Anbar University, (which was able to achieve relative full efficiency), through the use of the least amount of input to produce a target output much, colleges inefficient ( that have not achieved full) and the amount of efficiency competence and knowledge of the reasons behind it, and in order to achieve the objectives of the study has been applied to the envelope data analysis on the data (19) faculties of Anbar University for the period from 2010 to 2013 and using a variables returns of constant and variable in Scale according to the excretory guidance, The data was analyzed and the results obtained using the envelope Second Edition data analysis program.The results showed that efficient colleges in Anbar University study sample during the school year (2010 - 2011) to model ) Contestant Return to Scale (CRS) is the (College of Computer, College of Education, Humanities) while the colleges efficient model variable Returns to scale (VRS) is ( Faculty of Physical Education, College of Computer, College of Veterinary Medicine, Faculty of Law of Fallujah, College of Education for Human Sciences) and the number of colleges that reached to the optimum Scale of five colleges, which can be considered as these colleges reference to the rest of the non - college efficient. Therefore they could benefit colleges that did not achieve the degree of efficiency by (100%) of these colleges reference above. The results also showed that colleges efficient in Anbar University study sample during the school year (2011 - 2012) model yields variable Scale (VRS) is (College of Education, Girls, Faculty of Law and Political Science and the Faculty of Physical Education), while not check any of the colleges relative efficiency of the full the Contestant Return to Scale model, and the number of colleges that have reached the optimum Scale only two (Faculty of Business and Economics and the College of Fallujah General Medicine) This shows low efficiency levels of university colleges in this academic year. While the results showed that the colleges that have achieved relative efficiency full during the school year (2012 - 2013) Contestant Return to Scale (CRS) six faculties (Faculty - based education, College of Education, Humanities, Administration and Economics Ramadi, Veterinary Medicine, General Medicine, and College Science), while the number of colleges efficient by model variable Returns to scale nine colleges model is (college - based Education, College of General Medicine, College of Veterinary Medicine, College of Fallujah Law, College of Education for Human Sciences, College of Business and Economics Fallujah, Faculty of Business and Economics Ramadi, College of Education Girls, and the Faculty of Science) and the number of colleges that reached to the optimum scale seven faculties (Administration and Economics Ramadi, based breeding, veterinary medicine, science, engineering, education for the Humanities, and the College of General Medicine), enabling these colleges considered as a reference colleges to the rest of the colleges of others efficient. Therefore they could benefit colleges that did not achieve the degree of efficiency by (100%) of those colleges reference above.And that the average efficiency of the For all colleges for the academic year (2010 - 2011) stood in the returns of Contestant Scale model CRS (0.66), while variable Returns to scale VRS model has reached (0.73), while the average efficiency decreased in the academic year (2011 - 2012) to (0.58) in the returns of Contestant - Scale model and (0.66) in returns Scale variable model which shows the low efficiency of the faculties of University of Anbar levels due to lack of optimal use of inputs such colleges as well as the presence of stagnant inputs or outputs surplus led to the low efficiency levels, and the average efficiency for the academic year (2012 - 2013) to (0.77) in the returns of Contestant Scale model and (0.85) in the returns of Contestant Scale model, and this shows the variation of efficiency levels for colleges Anbar University three years of study, which means the study hypothesis (the colleges University of Anbar vary colleges in the levels of the relative degree of efficiency in terms of achieving the optimum utilization of resources available to them).The most important recommendations made by the study, to take advantage of the relative efficiency indicators and levels Development in inputs and outputs that have been obtained through the Output guidance models in my case Returns to scale Contestant and variable for colleges that have not achieved the efficiency of 100% index as well as the study of the causes that led to the investigation the relative efficiency in a few colleges, and try to take practical models can be emulated by colleges is efficient in order to access the relative efficiency of the full and study the causes leading to low efficiency of some colleges, and work to address these causes

بعض طرائق تقدير معلمات دالة المعولية لنموذج احتمالي مركب مع تطبيق عملي == Some Methods of Estimation Parameter Reliability Function of The Probability Model Compound With Practical Application

اسم المؤلف: مهدي علي عبد الحسين الدريعي
اسم المشرف: تهاني مهدي عباس الياسري
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تعد التوزيعات الاحتمالية المركبة من التوزيعات الاحصائية التي كسبت اهمية متميزة في العقود الاخيرة وذلك لتطبيقاتها الواسعة في المجالات الهندسية والصناعية والتجارب الطبية والبايلوجية وبناء على ذلك فقد تم استعمال انموذج احتمالي مركب (الاسي - ويبل) ذي الثلاث | The probability distributions compound is important statistical distributions which gained importance and wide in recent decades, to the importance of their use in scientific fields, and at the Advanced has been addressed in this letter to the probabilistic compound model (exponential - Weibull) with three parameters and characteristics enjoyed by such possibility Writing probability density function and cumulative function and reliability function was used four different methods of estimating 1 - Maximum Likelihood Estimators Method2 - Percentiles Estimators Method3 - Least squares method4 - Weighted least squares methodAnd a favorable comparison between these estimators using simulation style through several experiences of one of the main users of statistical standards which is the mean squer error It was reached that the best way to estimate the reliability function is the Maximum Likelihood Estimators Method for having the lowest mean squer error.Or in the practical side it has conducted a practical application to real data taken from the State Company for Textile Industries in Wasit, which is for times of failure for machines textile department and assess the sample sized 101 machines communtiy 450 machines function of reliability with the use destined reached by a researcher at the experimental side, a Maximum Likelihood Estimators Method, and through the results turned out to estimate reliability function decreases gradually increase the time.

العلاقة بين حجم المديونية والقيمة الاقتصادية المضافة في اطار الدور التفاعلي لحجم المنشاة == The Relationship Between Debt Size And Economic Value Added In The Framework of The Interactive Role of The Firm Size

اسم المؤلف: مهدي عبد الحسين كريم
اسم المشرف: صبيحة قاسم هاشم الاعرجي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يختلف مفهوم القيمة الاقتصادية المضافة تماما عن الارباح المحاسبية التي تظهرها الشركات في قوائمها المالية اذ انها تعبر عن الارباح الاقتصادية الحقيقية للشركة بعد الاخذ بالاعتبار جميع تكاليف راس المال المستثمر، وتتاثر تلك القيمة بمجموعة عوامل واحدة من اهم ت | The concept of economic value added is quite different from the accounting profits shown by companies in its financial statements, as they reflect the true economic profit of the Firm after taking into consideration all the invested capital costs, this value is affected by a variety of factors one of the most important of these factors are debt ratio used by The Firm So this research was designed to recognize the nature of the relationship between the size of the debt used and economic value added under contrast Sizes of Firms. The research population in shareholding companies listed on the Iraq Stock Exchange, with a choice of intentional sample of 24 shareholding company representing approximately 27% of the research population after achieving certain conditions, It was to rely on the annual financial reports of the Iraqi Stock Exchange for 6 years , for the period from 2008 - 2013. A set of statistical methods have been used in analysis the relationship between the variables and test the research hypotheses, Including linear regression model both types simple and multiple, Pearson correlation coefficient, analysis of variance (ANOVA) , the coefficient of determination as well as conducting all of the t - test and f - test to determining the statistical significance of the relationships between variables. The research results indicated to the existence of a significant effect for the size of debt used in the economic value added, and that this effect increases with the entry Frim size as a third variable in the test model that relationship and the reason for this to the strong relationship shown by the correlation coefficient between the Firm size and the levels of debt , The results also showed there are clear differences in the economic value added between the sample companies, since only 42% of the sample companies has achieved the average value added during the six years of the study, While the other companies which represent 58% of the sample research did not succeed in achieving the average value added during those years, but to exceed it to Accidental loss value during some of those years. Consequently, the research recommends to need the attention of corporate management at Approaches based on the value in the measurement of the actual profits earned , And the importance its acknowledgment of the positive impact resulting from the use of debt in maximizing Shareholder wealth and value added of the Firm , In order to determine the appropriate ratios of debt used according to the size and capabilities of the Firm

التوجه الاجتماعي للتسويق ودوره في ستراتيجيات التنافس : بحث تحليلي في عدد من فنادق الدرجة الممتازة والاولى في بغداد == Social Orientation of The Marketing And Its Role In The Competitive Strategies Analytical Search A Number of Excellent And First Class Hotels In Baghdad

اسم المؤلف: مهدي حنون حسين العلاق
اسم المشرف: سعدون حمود جثير الربيعاوي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يسلط البحث الضوء على العلاقة بين التوجه الاجتماعي للتسويق (مصالح المنظمة , رفاهية المجتمع , رضا الزبون) وستراتيجيات التنافس بانواعها (ستراتيجية قيادة الكلفة , وستراتيجية التمايز , وستراتيجية التركيز), فضلا عن انه يسعى الى تحقيق جملة من الاهداف المعرفية و| This research shed light on the relationship between the social orientation of the marketing (interests of the Organization ,the welfare of society, satisfaction the customer) strategies competitive dimensions of (cost leadership strategy, differentiation strategy, focus and strategy), As well as to to seek to achieve a number of knowledge and applied goals, and represented the field research problem extent of interesting researched the application of social orientation and interest in achieving competitive strategy and omission of this interest in the hotels the surveyed Organization, Based on this problem, and to clarify the relationship between the main and subsidiary research variables was formulated three hypotheses of president of branched out reported (8) sub - hypotheses. Questionnaire was adopted as a tool in data and information related to research collection, It was created based on the number of measurements using the runway ready Likert quintet, it was subjected to a test validity and reliability, And distributed to a sample of (85) individual first class hotels managers in Baghdad and managers of departments and managers of the people and their assistants in the six five - star Iraqi hotels are : "Rashiad International Hotel, the Babylon International Hotel and Ishtar International Hotel, and Palestine International Hotel, Hotel Baghdad international, the international Mansour Hotel," research using the statistical software a ready data analyzed (SPSS - 19) and the Programme (Excel) is the most important statistical tools used in the analysis are : "The percentage of the mean and the standard deviation and coefficient of variation, and the correlation coefficient Pearson and multiple linear regression and analysis of variance (ANOVA), Statistical methods have spawned number of results Perhaps the most prominent and that there were significant correlation between the social orientation of the marketing strategies competitive, as it turned out that there are significant effect between the social orientation of the marketing strategies and competitive, There are significant differences between the average answers socially oriented marketing dimensions (the organization's interests and welfare of the community, and customer satisfaction) in the first class hotels surveyed, as there are significant differences between the average answers competitive strategies and dimensions (cost leadership strategy, differentiation strategy, focus strategy) in the surveyed hotels ,. In the framework of the discussion of Research the results provided a number of recommendations including the need to interesting the surveyed hotels to keep the social orientation of the market and its role in supporting and building strategies selected competitive, as well as the interest applied by looking at the experiences of developed countries and to utilize them in the best possible shape.

امكانية تشكيل وقياس كفاءة وجدولة المجاميع التكنلوجية باستعمال نظم دعم القرار : دراسة حالة في الشركة العامة للصناعات الكهربائية == The Ability To Form & Measure The Efficiency & Scheduling of Group Technology By Using Decision Support Systems

اسم المؤلف: مها موفق خليل
اسم المشرف: زهير عيسى احمد الداود
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: ادارة صناعية
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تناولت هذه الدراسة اسلوبين جديدين للعمل وهما نظام تكنلوجيا المجاميع ونظم دعم القرار. وبينت اثر استخدام كل واحد منهما على الشركات بصورة عامة وعلى الشركة عينة الدراسة مصنع محرك مبردة الهواء بشكل خاص.وتهدف هذه الدراسة بالدرجة الاساس الى بيان اثر استعمال نظ | This study handles two new techniques that are : Group Technology System and Decision Support Systems and states the effect of using each one on the companies in general and the company, the sample of this study, in special. The study is aiming basically at encouraging the owners of industrial companies to use group technology system instead of the traditional production systems to improve the quality that meets the customers needs and wishes, to reach the productive flexibility related usually to functional manufacturing systems, and to elevate the productive efficiency related to the large production systems. Also groups cells are formed with the support of decision supported systems to contribute in eliminating time, effort, and cost required in making the important manufacturing decisions ; by using the computerized systems through keeping and recovering information and data that couldn't be obtained manually. The internal order for the factory is stated in the research with applying two methods to form manufacture cells which are Rank Order Clustering (ROC) and Occupancy Value (OV) for the factory of air - cool motor, the sample of the research, in state company for Electronic Industries, and by using these methods machines groups and parts families are formed. In addition to the use of parts assignment method for the machine as away to improve grouping after inserting the data in computer and handling them according to Visual Basic Language and Excel and Access Programs. The two methods are evaluated according to a number of form efficiency measures of groups of cells, they are compared and the method of the best form is selected depending on these measures , and the rules of scheduling technological groups system are used for the two methods, and we have evaluated the results in term of evaluation standards of the rules of cells scheduling depending on factory performance.The study has reached into a number of conclusions about the factory that are : the decision supported systems aren't used and their features are not exploited for enhancing the product, and the management usually hesitates of taking groups technology system. The research has come into that the best method for making manufacturing cells in the factory, the research sample is Rank Order Clustering method depending on the results reached according to the measures of grouping efficiency, and the procedure done of scheduling the cells by three rules of manufacturing cells scheduling and finally, a comparison is made between these rules by the use of evaluation standards of scheduling rules related to factory performance

تصميم وتطبيق المدخل التفاعلي لجدولة ورش التدفق باستعمال المحاكاة : دراسة حالة في مطبعة رقم (1) التابعة للشركة العامة لانتاج المستلزمات التربوية == Designing And Application of The Interactive Approach To Schedule Flow Shops Using Simulation A Case Study At Printing House No. (1) / The General Company For The Production of Educational Requirements

اسم المؤلف: مها كامل جواد ال مصطفى سليم
اسم المشرف: غسان قاسم داود سلمان اللامي
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: افرز البحث العلمي في مجال ادارة الانتاج والعمليات انجازات عديدة لتطوير اساليب لحل المشكلات العملية للجدولة، وامتدت تلك الاساليب بين الطرائق الاجتهادية الى الخوارزميات الجينية، ويستدل من البحوث والدراسات الى فاعلية وملائمة هذا الحقل للمزيد من البحث العل

الواقع الخدمـي لمدينة بغداد فــي ظل زيادة العشوائيات : دراسة حالة == The Reality of The Service For The Eity of Baghdad, In Ligt of The Increase In The Slums _ A Case Study

اسم المؤلف: مها خالد امام علي
اسم المشرف: لورنس يحيى صالح
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: التخطيط الاستراتيجي
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: الهدف من البحث هو اختيار الاستراتيجية المثلى للعمل البلدي في دائرة بلدية بغداد الجديدة , لتحسين الواقع الخدمي للمساحة ضمن حدودها البلدية من خلال التعرف على مدى التداعيات والضغوطات التي سببها السكن العشوائي على مرافق العمل البلدي لمعالجته والحــد منـه وما | experiencing the city of Baghdad, the deterioration of reality service, and high - profile visible through their basic municipal services. Today, we see waste everywhere in the capital, and rash streams continuous sewage to more areas, and the capital as a whole during the showers, as well as the scarcity of water in some areas, and the lack thereof in the regions other. There is no doubt that the increase in slums in the city a big role in what they are reality service, when he was the city of Baghdad, the list on the basis of design was founded in 1973, and here we can imagine if the water networks obsolete and streams that are used for 43 years, as well as the size of the projected population is expected within the existing design (four million people) have been preparing the population of the city of Baghdad arrived since 1997 to (4.4 million) of any upper limit of volumes expected population, and is currently the size of the population up to (7 almost one million) this was not increase the impact of natural population growth only, but there are economic and political and security factors, has worked since 2003 on migration and displacement of large numbers of other provinces' residents to the city of Baghdad Mistotnta where and in informal gatherings that increasingly operate on a breach of infrastructure networks for municipal services and illegal and improper to provide services Municipality randomized to their homes, to turn the fact the service in the city of Baghdad from a deficit to a problem and then to a crisis, which is municipal work and the provision of municipal services departments in the municipalities of the Municipality of Baghdad is difficult and confusing in these circumstances. The aim of the research is to choose strategic optimal Municipal Work in the New Baghdad municipality department to actually improve the service of the space within its municipal boundaries by identifying the extent of the consequences and pressures caused by the random housing on municipal work facilities for processing and reduction of what deity factors affecting it, and consisted of services of this municipality studied in the (processing or drinking water production and sewage system, and the system of waste) fact that it comes within the first precedence in need of people to it. The main factors of this study consisted impact on the provision of municipal services to citizens under the indiscriminate increase as follows : (Infrastructure, projects, resources available, Alamlahaladareih, population density, - ssayash - legislative - economic factors - social as well as the technology factor).¬ been adopted style analytical descriptive of the reality of the Office of the Municipality of Baghdad and the Department of New Baghdad municipality as adopted Find strategic analysis according tool (SWOT) for the selection of the proper and successful municipal action in light of the growing slums superior and distinct level of strategy, has been selected sample of managers, experts and stakeholders totaling (25), director and an expert for the purpose of conducting strategic analysis through the stages of interviews and environmental survey of internal and external and exit information that helped a list of examination to identify any of the environments had an impact on the work of the department and see the opportunities, challenges and the strengths and weaknesses in the environment in which it operates under the department of the environment for the city of Baghdad. Find several conclusions came out was the most important of the new Baghdad municipal districts far and according to the analysis (SWOT) are in growth position there are so many opportunities in the external environment and the large areas of strength that you own, so as to enable it to carry out tasks for the development of its municipal and exited the study Bjmuah recommendations was the most important of participating in the development of the mechanics of planning a new design adopts solutions and root treatments random areas ranging from the allocation of the necessary funds and financial resources to improve the environment that dwelt (as solutions initial improvement from the fact the service level for these areas in stages down to a decent standard of living according to the developmental time plan) to adopt plans and solutions sustainable design that ensures the continuity of the success of the development plan and adaptation to the surrounding urban environment spatially and temporally.

قياس جودة الارباح المحاسبية في ظل تبني مدخل القيمة العادلة لتقييم الاستثمارات المالية == Measure The Earning Quality Under Adoption The Fair Value Approach For The Financial Investments Evaluation

اسم المؤلف: منى كامل حمد
اسم المشرف: صفاء احمد محمد العاني
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: على الرغم من اهمية الربح المحاسبي واستخداماته المتعددة, فان هناك بعض الانتقادات التي لا توجه للربح المحاسبي نفسه, وانما لطريقة قياسه من الادارة، فقد تلجا الادارة الى التاثير المتعمد على رقم الربح بقصد الوصول الى الرقم المرغوب به, والذي يحقق مصالحها الذات | Despite the importance of the accounting profit and multiple uses, there is some criticism that not directed at for - profit accounting itself, but rather the method of measurement of the administration, it has resorted administration to deliberate the impact on earnings figure with a view to reach the desired number, and that achieves self - interests on the one hand, and it achieves investors predictions and expectations and lenders who rely on profits in. making their decisions on the other hand, and in light of the global trend to adopt international accounting standards that rely entrance to the fair value of the stock assessment and support of the supervisory bodies on the financial markets (including the Iraq Securities Commission) to this trend In light of the fact that historical cost which have been used for several decades as a principle basis for the measurement of accounting, which represent the actual reality of the event as it happens, the Controversy about the measurement at fair value and its impact on the earning quality, according That was the drafting of the research problem in question the following : (Is The use of the entrance to the fair value of the evaluation of the financial investments that could affect the earning quality?) The research aims to measurethe quality of accounting earnings under adoption of the approachof the fair value to evaluation of the financial investments. The quality of profits derives its importance from the profits importance itself which is disclosed by the economic units andit regarded us an indicator is not to evaluate the past performance only,but it also to enables to predict of the future cash flows that affect by its role in the prices of stocks. so becausethe profits affected by the methods of measurement and recognition of income, as well as the verdicts that issued by the managers to choose between the alternatives ofaccountings methods and policies therefore, emerge the need to evaluate the quality of accounting earnings of economic units to provide a basis for comparison between the profits of the various entities.The research Offers Main hypothesis that (The use of fair value in the evaluation of the financial investments affect in Earnings quality) In order top rover deny the research hypothesis we used the time series to measure the quality of accounting earnings through using Francis model by applying it on the financial statements of Iraqi Middle East Bank investment for the period 30/6/2009 - 06/30/2014. The research reaches to some conclusions ,the important from it : 1 - The presence of a special model for each of the measurements of earningsquality. does not mean that these measurements are separate from each other therefore, the researcher has found a strong correlation between the quality of earnings' attributes which thismeasurements can verified from it.2 - There is effect of the adoption of the International accounting standards and financial reporting that entrance to the fair value in the evaluation of financial investments on the earnings quality, and that the fair value impact on the earnings quality varies depending on the profit property being measured The researcher recommended that : 1 - Should be coordination and mutual cooperation between the supervisor organizations on the Iraqis fund market and the professional accounting authorities and the academy in order to unify efforts to keep up with developments in the treatment and accounting methods that imposed it by the changes in the global and local economic environment.2 - to benefit from advantage and the professional efforts that made by the International Accounting Standards Board to Issue Iraqi an accounting standard aims to identify methods to measure the fair value of financial investments commensurate with the economic conditions in the local environment.

تقييم المشروعات خلال فترة التشغيل التجريبي وفق معيار الكلفة والجودة والوقت : بحث تطبيقي في المديرية العامة لتوزيع كهرباء الرصافة == Evaluation of Projects During The Trial Operation Period In Accordance With The Standard Cost, Quality And Time - Practical Research In The Directorate - General For The Distribution of Electricity Rusafa Standard

اسم المؤلف: منى فؤاد عبد الهادي علي ابو القز
اسم المشرف: فضيلة سلمان داوود
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: تقويم الاداء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يتضمن البحث تقييم المشروعات المنفذة والتي دخلت في فترة التشغيل التجريبي وفق معايير التقييم والمتمثلة بـ( الكلفة والجودة والوقت) لتحديد حجم فجوة الانحرافات لعينة المشروعات خلال سنوات التقييم (2011 - 2012 - 2013 - 2014) م لكل من معايير التقييم الثلاث , ثم ي | Research includes evaluation of projects implemented and which entered into trial operation period in accordance with the evaluation criteria and of (cost, quality and time) to determine the size deviations gap for the sample of projects during the years of assessment (2011 - 2012 - 2013 - 2014) of each of the three evaluation criteria, and then followed by a calculation the size of the overall gap to the problem based on the research problem to determine deviations from the specific implementation of each project by answering several questions to answer turns out the reasons for these deviations occur.The importance of research Focus on the evaluation of received projects from contractors executing the project companies, by comparing the cost, quality and time, which identified them as a criterion for assessing the amount of the actual cost and quality achieved and the time it takes to actually implement, Only in this comparison highlights the objectives of the research that highlight the role of evaluation in identifying problems encountered in the projects and the extent to which senior management of the research sample of the results of this comparison in reducing the overall size of the gap for the projects.A researcher has reached to a number of conclusions which stands behind the cause of volume ratio deviations gap to the inefficiency of the technical and financial authorities develop the determinants of the project criterion for evaluation for use with non - followers of the scientific foundations for the development of these criteria and make the comparison that result in repeated deviations on an ongoing basis and not to work to find ways to solve them.Recommendations of the research state in all that is necessary to solve the problems that were the cause behind the decline in financial and material rates of implementation and breadth of deviations gap, whether at the level of each of the sample projects or on the level of the size of the total gap for these projects, which focused in the adoption of the assessment as a tool to detect deviations, and took the top management of those Results mainly to the implementation of projects in the future and choosing efficient companies financially and technically by the referral of the project to ensure the implementation raise rates and reduce the size of the gap

نموذج للتخطيط القوى العاملة : دراسة ميدانية في كليتي الطب والادارة والاقتصاد - جامعة البصرة == A Model For Manpower Planning A Survey In Medical & Admin. & Econ. Colleges University of Basrah

اسم المؤلف: منى طاهر غافل الربيعي
اسم المشرف: محمد عبود طاهر
الموضوع العام: الادارة والاقتصاد
السنة: 2006
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: It is difficult to recruit the manpower of lecturers to provide the University of Basrah with them. University of Basrah suffers from the problem of putting a planning system for manpower which taking into consideration the following three systems (supply of the lecturers, demand of the lecturers, controlling of these two systems). In order to achieve that aim, the researcher performed this study "A Model for Manpower Planning" which depended upon a model to predict the size of manpower supply and demand for Lecturers in the Medical and Administration & Economics Colleges. These employees were separated into groups such as, the length of career period, or ages groups, to show the deficit or the surplus and the equilibrium between supply and demand. To carry out that model, it was used "Visual Basic 6" programme.(CD can be demanded from the researcher) This study could be considered an initial study in manpower planning among the structural systems of the manpower. It is a continual for the previous studies besides the following additions : 1. Find the expected supply of the manpower with expected demand for every rank of the hierarchy with freedom of choosing the number of the ranks to be no more than two or four.2. Calculate supply and demand of the manpower separated into groups such as the length of career period or ages groups. 3. Putting an equilibrium between supply and demand and putting conditions for promotion, recruitment and wastage.4. Representing the model in the computer by using (Visual Basic 6) language to construct easy model to be used to find the expected demand and supply for ever rank and showing the deficit or the surplus and the quantity of promotion, recruitment and wastage for every rank.

دور الحاكمية في بناء المنظمات الفاعلة : دراسة استطلاعية تحليلية في وزارة التعليم العالي والبحث العلمي في العراق == The Role of Governance In Building Effective Organizations : A Survey Analysis Study In The Ministry of Higher Education In Iraq

اسم المؤلف: منى حيدر عبد الجبار الطائي
اسم المشرف: علي حسون فندي الطائي | صلاح عبد القادر احمد
الموضوع العام: الادارة والاقتصاد
السنة: 2012
الموضوع الدقيق: ادارة عامة
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تشير اغلب الدراسات المعاصرة الى حقيقة ان تحديات العولمة وتزايد التعقيد البيئي دفع المنظمات على نحو عام, والمنظمات العامة على نحو خاص لاستشعار الحاجة الى ايجاد طرائق بديلة لادارة وتوجيه انشطة منظماتها,ومن هنا تعاظم التوجه للعمل على وفق منطق الحاكمية لتسهيل | Most Contemporary studies refer to the fact that the Challenges of Globalization and the increasing Complexity of Environmental Push Organizations in General, and in particular General sensor need to find alternative methods of managing and directing their activities , so this founds increasing orientation to work according to the logic of Governance to facilitate the delivery of results and public services, this shift had created the need for new types of organizational structures and compositions of these organizations that allows them to interact and communicate with all effected or affected by the activity of the Organization, Which was given the importance of multi - stakeholder to participate and drafting the decisions , this typically becomes handy application under creating and building a climate in which surveillance is properly run and ethics beside espousing the values of transparency, participation, justice and equality, accountability and responsibility towards all stakeholders and other values for anti - corruption institutional and organizational mismanagement of resources.All this stimulated researcher to study the Governance and dimensions of organizational structure to apply the properties of this emphasis and then examine the impact of the relationship with those dimensions to enhance their effectiveness and increase their ability to build an effective organization, to encourage service organizations in General and special education to reconsider now adopt mechanisms and means for the formulation of strategies and plans.From the importance of the subject of study and public organizations (first), and the importance of organization discussed (ii), was more than a (descriptive, exploratory survey) in the completion of this thesis, the study included upper and central departments in the Ministry, and collected data from (159) people of officeholders (gentlemen agents and advisers and general managers and managers within the Ministry of higher education and scientific research, and heads of universities and their staff, directors and deans selected the adoption of the resolution, which included a paragraph (84), and b (interviews, and field views and official documents and records) As tools to assist in their collection.Study methods adopted the descriptive statistics (mean, standard deviation,...) in determining the strength of the study variables, methods of statistics indicative nonparametric (rank correlation coefficient, Spearman's linear regression, and path analysis method, and Kruskal - Wallis , chi - squared tests) to test assumptions.The main conclusions of the study, in the form of : - First : the average understanding properties Governance the Organization discussed the impact that the sample average awareness Governance discussed.Second : the effective dimensions of organizational structure in formations under study do not negate some of the shortcomings.Third : Accept a study and its varied degrees in strength level variables and their components And study remarks are among the recommendations : - 1. Upgrade the application Governance in formations discussed, urging them to recruit their characteristics within its organizational structure elements.2. find departments adhere to the standards and principles to the rational management of material and human resources of the Organization and in its commitment to the beneficiaries, to ensure effective verification required for that organization.Advanced study stands foremost package test the impact of General Governance in strategic management processes, and strives to use benchmarking in the study of Governance universities to enable the modernization of higher education and advocacy to further studies in the subject matter, and the subject of General Governance, with other proposals are projects future seminar.

الابلاغ المالي عن راس المال الفكري وانعكاساته على قرارات الاستثمار في الوحدات الاقتصادية العراقية : الية مقترحة == Financial Reporting of Intellectual Capital And Its Impact On Investment Decisions In The Economic Units Iraqi A Proposed Mechanis

اسم المؤلف: منى جبار محمد
اسم المشرف: بشرى فاضل خضير الطائي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يعد راس المال الفكري متغيرا مهما في معادلة نجاح الوحدات الاقتصادية الساعية لتحقيق الميزة التنافسية, فهو يشكل اهمية استراتيجية بوصفة مصدرا اساسيا لتحقيق الربحية العالية في الوحدة الاقتصادية, لذلك اصبح اكثر اهمية من راس المال المادي, لذلك من الضروري ان ت | The intellectual capital is an important variable in the equation of the success of seeking economic units to achieve a competitive advantage, it constitutes a strategic importance as the main source to achieve high profitability in the economic unit, so it has become more important than physical capital, so it is necessary economic units that are looking for ways the continued development of its own data base for the development of effective and efficient financial statements through the financial reporting of the intellectual capital to outperform the competition on her economic units in the market. The research aims in a statement the concept of intellectual capital and models to measure and disclose it, and indicate the reflection of the financial reporting intellectual capital on investment decisions in the shareholding companies listed on the Iraq Stock Exchange, As well as the Proposal mechanism for the financial reporting of intellectual capital in shareholding companies listed on the market Iraq Stock Exchange to provide information to assist in making an investment decision, and the application of the proposed mechanism to measure intellectual capital and accounting disclosure in the financial reports of shareholding stock companies listed on the Iraq Stock Exchange, particularly Asasal Telecom.After the testing the research hypotheses was reached a set of conclusions, represented the most important of the following : 1. there is a significant correlation between the financial reporting of intellectual capital and investment decisions in the shareholding companies listed on the Iraq Stock Exchange.2. Propose financial reporting mechanism for intellectual capital in shareholding stock companies listed on the Iraq Stock Exchange in the provision of information to enable the rationalization of investment decisions.3. The possibility of applying the proposed mechanism to measure intellectual capital and disclosed in the financial reports of shareholding stock companies listed on the Iraq Stock Exchange, , particularly Asiacell Telecom.The research was presented a number of recommendations, the most important of the following : 1. The necessity to adopt the proposed mechanism for financial reporting of intellectual capital in shareholding stock companies, particularly listed on the Iraq Stock Exchange, which aims to achieve integration between the accounting information in the financial statements and information intellectual capital and its components, through the reporting of intellectual capital information in the statements appendix of the financial reporting which was able to make investment decisions.2. The necessity for financial reporting of intellectual capital in all its components (human and structural and relational) through the issuance of a report in a binding appendix of financial disclosure and includes detailed information on intellectual capital.3. The necessity to form a supervising in Iraq Stock Exchange to compel shareholding companies to the financial reporting of intellectual capital, because of its importance to the revitalization of the market, since it depends efficiency of financial markets and their ability to attract capital on what discloses listed the information companies can relied upon in making investment decisions

تاثير قرارات لجان المناقصات على تلكؤ المشاريع : دراسة حالة في محافظة كربلاء المقدسة == Impact of Committees Referral Tenders Decisions On Delayed Projects Case Study In The Governorate of Karbala

اسم المؤلف: منذر عبد الامير محمد الصفار
اسم المشرف: نوال طارق ابراهيم
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة البلديات
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يكثر الحديث والجدل حول تعثر الشركات وتاخرها في انجاز ما بذمتها من اعمال على وفق المواصفات المطلوبة وخلال المدة المتفق عليها بموجب الشف التعاقدي لذلك من الضروري مراجعة الاساليب المتبعة في كيفية احالة تلك المشاريع بالطريقة التي يتم بموجبها اختيار المقاول ال | Frequently talk and debate about the faltering companies and delay in the completion of the work owed according to the required specification during the agreed period under contractual chef so it is necessary to review the methods how to transmit those projects in the manner by which the right contractor for implementation including the assignment of those contracts to contractors without a competition or selection may be based on the least expensive tenders among competitors without regard to other competitive advantages that sheds light on the research practice in analyzing these Bids and tender competition winner extract is transmitted by specialized commissions, research was to determine the extent of their commitment to help implement government contracts (2) for the year 2014 while doing her work in addition to direct them in appropriate ways in determining the most appropriate among tender offers to compete to reduce delay in completion rates as a result of the good decision analysis and referral commissions which will affect the outcome of the State and of society, so this study was conducted in the province of Karbala to stand at reality In late projects in the province as outsourced departments and people associated with the town hall which are directly related to work projects during the implementation phases of the assignment and to obtain data and information required in completing the requirements of the research sample consisted of 22 late project to be studied and analyses in two stages to find out the real reasons for the delay of these projects with impact referral Commission decision, so it has been conducting some interviews with important figures in the governorate building and project - related and it Been using descriptive checklist dealing with prominent foundations and special effects during the life of the project based on data obtained with the field and homeliness personal experience and practical researcher may find there's a weakness in the competitive tender process assignment method by adopting the principle of analysis and referral commissions on lower prices as a result of fears of regulatory accounting, which does work to transmit such tenders to companies or contractors do not have the financial and financial competence required commensurate with the workload in addition to the absence of clear grounds and fixed between Ministries to award bids so prefers to modify the pilot controls and weighting criteria in the way that fits with the volume of business and the Iraqi environment to be more visible to any committees, as well as activation code investment with good form that guarantees to attract foreign companies also discreet revise classification new classification procedures to be closer to reality.

تقويم نظام الرقابة الداخلية في عمل فروع الهيئة العامة للضرائب

اسم المؤلف: منال عبد الحسين سلطان القصير
اسم المشرف: رياض حمزة البكري
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: المحاسبة الضريبية
الدرجة: دبلوم عالي
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

مقارنة طريقة Taguchi مع طريقة سطح الاستجابة للتجربة العاملية الجزئية باستخدام المحاكاة == Comparing Taguchi Method With Response Surface Method For The Fractional Factorial Experiment By Using of Simulation

اسم المؤلف: منال جبريل محمود تيم
اسم المشرف: كمال علوان خلف المشهداني | عبيد محمود محسن الزوبعي
الموضوع العام: الادارة والاقتصاد
السنة: 2003
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تتلخص هذه الرسالة باعطاء فكرة مبسطه عن التجربة العامليه 2 n من حيث المعالجات والتاثيرات والنماذج والتصاميم الرياضية، ومن ثم دراسة تكوين التكرار الجزئي للتجربة 2n عندما يكون عدد العوامل مساويا الى ثلاثة عوامل وكل عامل بمستويين متضمنة توضيح طرق التحليل الا | The thesis provides simple idea for the 2n fractional experiment, it, treatments ,impacts, and mathematical models and methods, and studying the establishing of fractional frequency for 2n experiment when the number of factors are three with two levels each. and explaining the statistical analysis methods which are convenient for the two levels case for each factor in fractional factorial experiment ,and the same for 3n fractional factorial experiment when the number of factors are three with three levels each, then studying the robust design through Taguchi criterion design approach and Taguchi experiment method, and studying response surface, its, design of first and second grade, and applied it in selecting the levels and it’s values. The research depend mainly on using simulation method for Comparing Taguchi method with response surface design (first and second grade) by using (MSE)as measurement tool. The simulation experiments results approve that response surface always gives better results for (MSE) THAN Taguchi method.

مقارنة المقدرات اللا معلمية لتقدير دوال الكثافة الاحتمالية == Comparing Nonparametric Estimators For Probability Density Estimation

اسم المؤلف: مناف يوسف حمود
اسم المشرف: ظافر حسين رشيد النجار
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان المسالة المهمة والرئيسة في التطبيقات الاحصائية تتمثل بمعرفة التوزيع الخاص بالمجتمع المطلوب دراسته ومعرفة خصائص ذلك المجتمع كي يتم تمثيل المجتمع تمثيلا سليما من خلال استعمال الاساليب الاحصائية الشائعة.في بعض مسائل الاستدلال الاحصائي المدروسة يتم افتراض | In some problems of statistical inference considered, we assumed that the distribution of random variable being sampled is known except, perhaps for some parameters.In practice, however, the functional form of the distribution is seldom, if ever, known. It is therefore desirable to devise some procedures that are free of or depending on few information or assumption concerning distribution.In this dissertation we demonstrate and study some procedures that are commonly referred to as nonparametric or distribution - free and also semiparametric methods.The term “Distribution - free” refers to to the fact that no assumption are made about the underlying distribution except that the distribution function is absolutely continuous.The term “Nonparametric” refers to the fact that there are no parameters involved in the traditional sense of term parameter used thus far.The term “Semiparametric” refers to combine the parametric term with nonparametric term, which there is few information or assumption about the distribution function.In chapter one we demonstrate an introduction to the problem, the main of the study and the historical review.In chapter two we demonstrate several nonparametric and semiparametric estimators for probability density function and these estimators are “fixed kernel which use fixed bandwidth or smoothing parameter, variable kernel which use variable bandwidth for each observation, semiparametric estimator which combine between two estimators {parametric by using of MLE and nonparametric estimator by using of fixed kernel}”.Beside these estimators we suggest four estimators like semiparametric estimator but the first suggestion combine MLE & variable kernel, the second suggestion combine two nonparametric estimators, the third suggestion combine robust estimator (for the mean & variance) with fixed kernel estimator, Finally we suggest estimator that combine robust estimator with variable kernel.Beside to above we demonstrate several estimators for smoothing parameter or bandwidth one of these estimators suggested from the author.Then we make a comparison between the parametric, nonparametric and semiparametric estimators with respect to bandwidth estimators by using simulation experiments, depending on different distributions (Normal, Lognormal and bimodal), different sample sizes and variances.We find that the best estimator for the density function is the first semiparametric estimator when we are using the 1st & 2nd distributions (Normal & Lognormal) except in few cases where we find the 1st suggested estimator is the best. And when we are using the 3rd distribution (Bimodal) we find that, the 2nd suggested estimator (Nonparametric estimator) are the best except in few cases where the other suggested estimators beside to 1st semiparametric estimator are the best.Also we find that the (BCV) estimator is the best estimator for the smoothing parameter when we are using the 1st distribution (Normal), except in few cases where the OS estimator is the best for h.For the 2nd distribution (Lognormal) we find the (LSCV) estimator is the best estimator for the smoothing parameter.Finally, For the 3rd distribution (Bimodal), We find that the (BCV) estimator is the best estimator for h except when the sample size equal to 100 (n=100), where the (DPI) estimator is the best.

تحليل دالة التكاليف لعدد من المصارف التجارية العراقية == Analysis of Costs Function For Many Iraqi Commercial Banks

اسم المؤلف: ممدوح عطا الله فيحان
اسم المشرف: محمد صالح سلمان الكبيسي
الموضوع العام: الادارة والاقتصاد
السنة: 2014
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The aims of this study is to examine and study of the transcendental logarithmic (translog) cost function for many of Iraqi banks, and analysis of economic indicators derived from the translog cost function such as economies of scale, economies of scope, elasticities of substitution and demand elasticities price of production inputs, also test the ability of these banks to get economies of scale due to the expansion of its activities , and access to economies of scope as a result of diversification in their products. In order to achieve this goal, it have been estimated translog cost function for Iraqi banks using pooling time series and cross - public and private banks for the period (2005 - 2012). The system regression equation has been estimated for the translog costs and input share equations using Zellner's Iterative Seemingly Unrelated Regression equations (SURE), and the data were analyzed using the program (STATA).The results of study conclude that the banks are achieved a positive economies of scale with statistical significance, also achieved some banks Economies of scope through some years of study, and the substitution between production input is possible for most of banks, and that the price elasticity for production input is less than one which means that these inputs are necessary for the production process. The most important recommendations are : the banks needs to use of large economies of scale by increasing the size of the output and the opening a new branches, also its necessary to merge small and medium banks with each other to make an economic power that could compete with foreign and arab banks which have more materially, technology, marketing, and administrative capacity, in the shade of liberalization of trade in services

تطبيق بعض ادوات الانتاج الرشيق في معمل رقم (7) في الشركة العامة للصناعات الجلدية : دراسة حالة == Applying Some Lean Production Tools In Factory 7 At The State Company For Leather Industries A Case Study

اسم المؤلف: معتصم علي لفتة الاسدي
اسم المشرف: صباح مجيد سعيد النجار
الموضوع العام: الادارة والاقتصاد
السنة: 2012
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: سعت هذه الدراسة الى تحليل واقع عملية الانتاج في معمل /7 ضمن معامل الشركة العامة للصناعات الجلدية ومن ثم تحديد واستخدام مجموعة من ادوات الانتاج الرشيق الملائمة في ذلك المعمل.ومن خلال المعايشة الميدانية والمشاهدات والمقابلات التي اجراها الباحث مع المسؤولي | This study tried to analyze the reality of production process of plant / 7 within the plants of the general Company of Leather Industries, and then determining and utilizing the suitable variety tools of lean production in that plant.And through field living, observation and interviews conducted by the researcher with the people in charge and through the reviewing and analyzing the data it was determined group of the areas which can be improved , by using the tools lean production for the goal of eliminating the non - value - added activities to customer and improve some areas for achieve plentifulnesses in the area, inventory, transportation and lead time and enabling the plant(7) for producing modern models that go along with the style and give it the power to compete with the imported products.The researcher was able to determine the major causes for these problems through the study and analysis that were conflicted to the reality of plant / 7, he also determined features and the available possibilities in the plant , and then determining and utilizing variety of applicable lean production tools to solve these problems or even restrict them. the tools that the researcher utilized included : the value stream mapping , the production leveling, means of quality at the source and visual control, taking procedures eliminating or reduce the number or the times of activities that add no value, in addition to presenting recommendations within the framework of the approach lean production, which represented in execution of elements of Total Productive maintenance , long - range relationships with suppliers, and more others.The most prominent finding represented large in attaining plentifulnesses in costs and labor time , reducing the lead time as much as ( 1.5) day and draw value stream mapping, reducing the quantity of inventory (work in process ) in the departments of sewing and pulling , in addition to the at tamed material and non - material benefits.The conclusions of the study proved that applying these tools and taking the recommendations in consideration within the framework of the approach of lean production have their high capability in reducing the costs and the quantities of stocks and the same time increasing the flexibility, quality and the pace of response and to achieve customer satisfaction, as well as employees and thus set the plant on the path of the enhancing competitive advantages in (cost, quality, delivery, variety) therefore, the researcher recommends utilizing these tools and making use of the recommendations proposed

المقارنة بين طرائق تقدير النموذج الرياضي لسلسلة الحمض النووي DNA مع تطبيق عملي == Comparison Among Mathematical’s Model Estimator Methods For Sequences Nucleic Acid DNA With Application

اسم المؤلف: مظهر خالد عبد الحميد الجبوري
اسم المشرف: فاتن فاروق صالح البدري
الموضوع العام: الادارة والاقتصاد
السنة: 2006
الموضوع الدقيق: بحوث العمليات
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان الهدف من هذا البحث هو تحديد افضل نموذج رياضي احتمالي لسلاسل الحمض النووي الـ(DNA)، لغرض ايجاد (تقدير) تكرارات الجين لعينة سكانية تم استعمال ثلاث طرائق هي : الامكان الاعظم (Maximum Likelihood Method)، وطريقة العد (A count Method)، وطريقة برنشتاين (Berni | Aim of a research is to limit a better Mathematical model for Nucleic Acid (DNA) of evaluation of gene repetitions, for population sample then using of three methods of maximum likelihood and a count method, and Bernstien method.Evaluation of repetition considers so important to know how to distribute phenotype and genotype in order to know a distribution of phenotypes that show an effect of vary differences at this distribution to limit distribution function of these styles. Although dynamic programming principle is one of modern ones in condign of genetic sequences, thus the principle of condign ? - Globine sequence in human blood, so ? - Globine in Rats’ blood and mice blood. What are mentioned aims to compare between them by using genetic Algorithms and Global Alignment and local alignment to know a similarity and difference between these sequence which considers a good advance of analysing of coding and mutation, printing hold and visual Basic in order to write a special program with Algorithm of a global alignment to a chive this research.

واقع القطاع السياحي في العراق مع اشارة خاصة للقطاع السياحي في محافظة البصرة للمدة 1990 - 2002 == Situated The Tourist Sector In Iraq With Sing To The Tourist Sector In Basrah In A Given Period 1990 - 2002

اسم المؤلف: مضر نعمة عكاش
اسم المشرف: عبد الرزاق يوسف نصر الله
الموضوع العام: الادارة والاقتصاد
السنة: 2006
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:

مداخل تقييم الاصول في ظل تعدد المفاهيم المحاسبية وانعكاساتها على جودة الابلاغ المالي في البيئة العراقية

اسم المؤلف: مصطفى يونس حميد المثنو
اسم المشرف: بشرى فاضل خضير الطائي
الموضوع العام: الادارة والاقتصاد
السنة: 2013
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يؤثر تبني مفاهيم محاسبية Accounting Concepts محددة في عملية الاشتقاق المنطقي للمبادئ المحاسبية ومن ثم صياغة المعايير المحاسبية واجراءات التطبيق والممارسة العملية , التي تنعكس بدورها في تحديد شكل ومضمون الابلاغ الماليFinancial Reporting للوحدات الاقتصادية | The concepts of accounting describes the nature of accounting entities that operate in an economy characterized by private ownership, and affect the adoption of the concepts of specific accounting in the process of logical accounting principles derivation and formulate accounting standards and procedures for application and practice, which is reflected in turn determine the form and content of financial reporting.In the context of the above research aims to determine the relationship between the objectives of financial reporting and the multiplicity of concepts of accounting on the one hand, and between multiple concepts of accounting and valuation assets approaches on the other hand, it is then presented and discussed approaches adopted in the valuation of assets and the statement of its reflects on the quality of financial reporting, and finally define the objectives and concepts of accounting adopted in the Iraqi environment and the statement of its relationship with valuation assets approaches and its reflects on the quality of financial reporting. The research has conclude the need to reconsider the objectives of Iraq's economic entities financial reporting In light of the emerging environmental developments, including economic developments and the consequent re - look at some of the accounting concepts relevant to valuation assets approaches approved under the application of the unified accounting system and flexibility in the application of local accounting rules and standards

ادارة الجهل التنظيمي وعلاقتها بتعزيز الابداع المنظمي : بحث تحليلي في شركة الفارس العامة == Organizational Ignorance Management And Their Relationship To Promotion of Organizational Innovation

اسم المؤلف: مصطفى مؤيد احمد الفلاحي
اسم المشرف: شفاء محمد علي العزاوي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة صناعية
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الكلمات الدلالية:
  • ادارة الجهل التنظيمي
  • تعزيز الابداع المنظمي
الصفحات الاولى:
المستخلص: تهدف الدراسة الى الوقوف على واقع عمل شركة الفارس العامة في مجال ادارة الجهل التنظيمي ودورها في تعزيز الابداع المنظمي واثارة اهتمام القيادات العليا فيها لاهمية متغيرات الدراسة , فضلا عن تشخيص وتفسير طبيعة علاقات الارتباط والتاثير بين المتغير المستقل (ادارة | The study aims at standing at the work reality of Al - Fares Company General in the domain of the management of organizational ignorance and its role in promoting the organizational Innovation and arousing the interest of top leaderships in it due to the importance of the study variables, as well as diagnosing and explaining the nature of correlations and the effect between the independent variable (the management of organizational ignorance) with its four dimensions (complexity, uncertainty, ambiguity, vagueness) and the reliable variable (promoting the organizational Innovation) with its five dimensions (organizational support, organization culture, leadership pattern, supportive environment, possessing necessary resources). The study stemmed from a problem expressed by two dimensions; the first one is cognitive represented by the scarcity of studies related to the topic of the management of organizational ignorance being one of the variables characterized with modernity and need search and study to reveal its variables, in addition to the contradictions posed around the term the promotion of organizational Innovation. As to the second dimension represented by a number of applicable questions related to the study site, the most prominent of which are (what are the states of organizational ignorance in the searched company and how to manage it to promote the Innovation in it? Does the searched company really apply the management of organizational ignorance?). Based on the study problem and in order to explain the relation between the study main and sub variables, two hypotheses were coined from which (10) sub - hypotheses were derived. The questionnaire form as a main instrument to collect the data and information related to the study was relied on, for it was prepared basing on a number of ready measures using Likert quintuple grader, was subjected to validity and reliability tests, and distributed to a sample of (129) in charge person at the level of top leaderships in Al - Fares Company General, specifically to the ones with the position of (Chairman, general director, asst general director, authorized director, asst authorized director, factory director, department director, section director), as well as field visits, personal interviews program and some documents and records related to the searched company. To analyze the responses and test the study hypotheses, the researcher used a number of statistical means like the mean, the standard deviation, difference coefficient, Pearson correlation coefficients, definition coefficient, marginal tendency, the two tests (F,T) and simple linear regression relying on ready statistical programs (SPSS Ver 12) and (Excel 2007). In the light of the obtained results, the study arrived at a collection of conclusions, the most prominent of which were : there is an attitude toward managing the organizational ignorance in Al - Fares Company General the research population, and this attitude was due to the interest of this company in managing (complexity, uncertainty, ambiguity and vagueness),as well as the existence of an interdependence and integration among the dimensions of the organizational ignorance management and the promotion of organizational innovation which role was effectively reflected if used collectively or individually. Also, the higher management of the researched company was able to use the dimensions of the organizational ignorance management collectively in producing the impact on the promotion of organizational innovation of it more than its use in impact individually. Based on the research findings, a collection of recommendations were laid the most important of which were : the necessity for the company to adopt a comprehensive framework for the process of organizational ignorance management with all its dimensions, work at circulating the culture of ignorance management in the company, provide a more suitable, encouraging and supporting environment recognizes the significance of ignorance management in promoting innovation opportunities, lay plans and programs that work at activating the dimensions of the process of organizational ignorance management at the company level, its departments, factories and units.

تصميم نظام مقترح لتقييم الاداء الاستراتيجي باعتماد بطاقة الاداء المتوازن وعلى وفق معايير AACSB == Design of A Proposed System For Assessing Strategic Performance By Adopting The Balanced Scorecard According To The Aacsb Standards

اسم المؤلف: مصطفى مهند محمد علي
اسم المشرف: سناء عبد الرحيم سعيد العبادي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تتمثل مشكلة نظم تقييم الاداء في الجامعات والكليات العراقية بصورة عامة وكلية الادارة والاقتصاد بصورة خاصة في عدم اعتمادها على معايير عالمية او دولية في التقييم. لذلك تم تقديم هذا البحث والذي يهدف الى تصميم نظام لتقييم اداء كلية الادارة والاقتصاد باعتماد | The problem with assessing performance in Iraqi universities and colleges in general and the college of Administration and Economy, in particular, is the lack of dependence on a global or international standards in the assessment. So this research was presented, which aims to design a system for assessing performance of Administration and Economics College by adoption of the Balanced Scorecard and according to (Association to Advance Collegiate Schools of Business) (AACSB) standard.Research methodology based on case study and applied study, as were the data on the status of the application (AACSB) standards is collected from Administration and Economics College / Baghdad University, and design assessment system by adoption of the Balanced Scorecard through the distribution of (AACSB) standards on dimensions of the card and determine the weights for each dimension and apply it in the college. Questionnaire was used to determine the relative importance which distributed to (30) individuals divided into (3) assistants Dean (7) heads of department (10) managers Unit and Division and (10) teaching staff holds the title of professor Dr. Checklists has been used as a primary tool in the research , that has been prepared according to (AACSB) International standards to obtain the necessary primary data, and this required an interviews with faculty members and members of the accreditation Committee, as well as field homeliness researcher at the college to obtain the necessary including data.Number of statistical methods was used in the research, including frequencies, weighted mean and the percentage, in order to get the results, which pointed to achieve (curriculum content) standard and (the educational level of the program) standard highest proportion of application and documentation has been reached (100%), and (executive education) standard less proportion of application and documentation which reached (0%). Results of the implementation of the proposed system showed that college achieved the highest level of performance in (customer) perspective by (76.8%) , And it's performance from (educational process) perspective was proper,it has achieved (71.5%), But its performance from (organizational direction and strategy) ,(financial performance) and (learning and growth) perspectives did not reach the required level which achieved performance level by (61.6%, 62.2%, 68.6%), respectively, so that the college achieved the level of performance in general by (69.02%).

جدلية العلاقة بين خيار التنويع وقيمة المنظمة منهجا للتوازن الاستراتيجي في ظل تعدد مداخل التنظير == The Dialectical Relationship Between Diversification Choice And Firm Value As A Strategic Balance Methodology Under A Multi - Theoretic Approach

اسم المؤلف: مصطفى منير اسماعيل
اسم المشرف: سعد علي حمود عباس العنزي
الموضوع العام: الادارة والاقتصاد
السنة: 2013
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: عد البحث في اطار تاملات فكرية ابعادها نظرية ومنهجية واخرى عملية توازنت عبرها الفلسفة المعرفية لتحاكي نوافذ النجاح الاستراتيجي الذي تنشده منظمات الاعمال قاطبة في اطار شمولية النظرة وواقعيتها، اشتقاقا من لغة الجدل بين المنظورين الاستراتيجي والمالي في ت | Key Words : Diversification Strategy, Firm Value, Economic Value Added, Market Value Added, Growth Option Value, Resource - Based Theory, Agency Theory, Real Options Theory, Corporate Governance, Strategic Balance. The research is conducted under intellectual reflections of theoretical, methodological and Practical dimensions. Strategic success desired by business organizations is stimulated by an epistemological and ontological balance in the context of holistic and realism outlook, which is derived from the language of controversy between strategic and financial perspectives. This controversy is related with the interpretation of the relationship between diversification and value of a firm.The resulted outgrowth of gap theorizing was responding via synthesis and integration outlets between thesis, according to the arguments of resource - based theory and its focus on diversification benefits and value - maximizing hypothesis. And its antithesis, according to the arguments of agency theory with its focus on diversification costs and value - destroying hypothesis. This synthesis is culminated by the disclosure of the distinct role of real options approach as a harmony stimulating different perspectives according to three empirical and analytical studies on a sample consisted of the largest American companies listed in Fortune 500 along with seven years period (2005 - 2011). This first local attempt, which has based on panel data analysis for interpreting an expected variance of firm value due to diversification strategy, may helps with a clear vision to solve the contradiction and confusion between strategic and financial thoughts to explore the true linkages between the two studied constructs , as a strategic objective pursued towards the intent of survival in the radical environment of 21 - st century.Awareness conceptualization of the research problem with its dimensions on the one hand, and trying to overcome its effects on the other hand, have led to deduct many hypotheses to explain the relationship between diversification and firm value in relation with the first two studies, which have been coincided with moderators in consistent with the resource - based and agency theories. In addition, other hypotheses of the third study, have abducted in the context of synthesis through real options theory accompanied by an active corporate governance mechanisms. This has done in response to the dialectical analysis process and to reach the targeted strategic balance in terms of a true diversification cost - benefit tradeoff towards achieving value maximization objective, which its roots are derived from the firm's mission, vision, creed and ideology.The statistical analysis has revealed that many hypotheses were valid, including those of real options lens, which have explained the significant moderating role of corporate governance mechanisms in the positive relationship between the related diversification and firm value.Results indicate the logic and validity of the integrated perspective in exploring a diversification - option value linkage - based strategic balance thesis under some corporate governance mechanisms; Board Independency and Management Ownership. This entails multi - segments firms to be aware of the imperative of the true balance between cost and benefits of the growth through diversification in order to market new products in other industries for acquiring the benefits of multi - point competition

نظرية التوزيع في فكر السيد الشهيد محمد باقر الصدر : دراسة مقارنة بين المذهب الاقتصادي الاسلامي والمذاهب الوضعية

اسم المؤلف: مصطفى عبد الحسن فرحان الشاعلي
اسم المشرف: مؤيد صالح عبد القادر الشيخ
الموضوع العام: الادارة والاقتصاد
السنة: 2008
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The Problem of Distribution Is Very Current And Important. This Importance Has Come From The Huge Suffer of The Poor People In The Rich And Poor Countries In The Same Manner.This Study Dealt With The Intellectual Contribution of The Martyr Mohammed Baakir Al - Sadr With This Problem Depending On The Islamic Values That Basically Deffered From Capitalism And Socialism In Their Way of Looking At The Same Problem.The Main As Sumption of This Study Was That Islam Has The Most Complete And Intergrated Theory of Distribution That Gives The Efficient Solutions To The Human Societies That Suffers From Starvation Inflation And Unequity, And Discovering This Theory.This Comparative Study Has Been Devided Into Four Chapters.The First Chapter Discussed The Overall Way of Looking At Distribution Concept And Its Problem Under Taken By Capitalism, Socialism And Islam.The Second Chapter Analyzed Distribution At The Stage of Pre - Production.The Third Chapter Described Functional Distribution,I.E The Stage of Post - Production.And the Fourth Chapter Dealt With The Economic Policies Role In Redistribution of Income Stage I.E Personal Income.Finally ,The Main Conclusions of This Study Are Summarized.

تطور بدائل الطاقة وانعكاسه على مستقبل الطلب العالمي على النفط مع اشارة خاصة الى العراق للمدة 2003 - 2035

اسم المؤلف: مصطفى عبد الحسن فرحان الشاعلي
اسم المشرف: حالوب كاظم معلة
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The research is an attempt modest to estimate the function of global demand for crude oil, and taken it as an indicator to be used Iraqi decision maker to determine the strategic choices in the oil production , exports , trends of its markets, in order to reach the diversification of income and make the energy sector (oil & gas)as a major sector for this mission. energy sector can a be a primary source of energy because of relative , competitive merits, as well as the revision and the evaluation of the positive and negative aspects of integrated national energy strategy (oil & gas) and rounds of oil licensing in the Iraqi economy.The research is divided in to three chapter. The first chapter deals with energy fundamentals and economics of supply and demand of renewable and non - renewable energies. this chapter is, in turn, broken in to three sections explaining the foundations of energies, energy fundamentals, classifications, constraints, features and uses, the second section addresses the supply of non - renewable and renewable energy resources economies & their types, and the third analyzes the factors affecting demand for non - renewable resources and analytical comparative models and forecasting for demand.The second chapter is entitled، ،measurement and analysis of the global oil demand for the period 1996 - 2013’’, and includes three sections. the first section focuses on the historical development of the global demand for crude oil; the second explains the theoretical framework for econometric used model, and the third section titled، ،Results of measurement and Its analysis’’.The third chapter is devoted to the Iraqi economy and oil policy, and includes four sections, the first section focuses on the review of the historical development of the Iraqi economy, the second section explains investment, production, consumption and the export of Iraqi oil, The third section focuses on the national strategy and the policy of energy, and the fourth highlights the four rounds of licensing through the presentation and evaluation.The research ends up with conclusions and set of recommendations.

تحليل العوامل المؤثرة في سلوك المستهلك ازاء ممارسات الخداع التسويقي : بحث تحليلي في عينة من اسواق بغداد التجارية == Analysis of The Influencing Factors On The Consumer Behavior Over The Deception Practices of Marketing Analytical Research In A Sample of Baghdad Commercial Markets

اسم المؤلف: مصطفى رعد صالح الحمداني
اسم المشرف: احمد نزار جميل
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يربط البحث الحالي بين متغيرين اساسيين ذات اهمية كبيرة في المجال التسويقي، الا وهما ( الخداع التسويقي والسلوك الشرائي للمستهلك )، ويسعى البحث الى الوقوف على تاثير الخداع التسويقي في السلوك الشرائي للمستهلك في عينة من اسواق بغداد التجارية، وتمثلت مشك | current research Linking between two variables key sectors with great importance in the field of marketing , namely ( a deception and consumer behavior), and research seeks to identify the impact of marketing deception in the purchasing behavior of the consumer in a sample of Baghdad commercial markets , and the research problem was represented by arange of questions about the nature of the relationship and influence between the independent variable (marketing deception) and the dependent variable (consumer behavior), and two fundamental research hypotheses have been emerged, including four sub - hypotheses each of them subjected to statistical tests..The research was done on a random sample of 289 consumers in seven marketing complexes , and the questionnaire tool was the main key in the collection of data and information, and for their analysis of the data used several statistical methods such as mean and standard deviation and simple correlation coefficient and simple linear regression equation and (T) test and (F) test. And The most significant findings of the research is a lack of correlation and impact between research variables , and the research found a set of conclusions, the most important of that the marketing deception practices are from ancient origins and practiced from old time, and most of the countries developed legislation and laws that limit these practices and that protects consumer safety and their rights to access to safe products, and that there are significant moral effect of deception in the distribution on the purchasing of consumer behavior..The main recommendations was the official authorities address the legal legislation that protects the consumer and work to develop them in order to limit or reduce the phenomenon of marketing deception and preserve the safety of consumers, and draw attention to the same culture Limited class and try to spread the culture of use of the products and how to make sure about the safety of products they consume, and as well as urged scholars and researchers further studies and research related to the phenomenon of deception and taking other practices about marketing deception

المعرفة الضمنية للمدققين وانعكاسها على فاعلية اداء بعض مكاتب المفتشين العامين

اسم المؤلف: مصطفى خضير حسين
اسم المشرف: صلاح الدين عواد كريم الكبيسي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: تقويم الاداء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف هذا البحث الى معرفة مدى انعكاس المعرفة الضمنية بابعادها (الخبرة، المهارة، الحدس، القدرة على التفكير) على الاداء المنظمي لمكاتب المفتشين العموميين بابعادها (محور العمليات الداخلية، محور النمو والتعلم، محور التركيز على المتعاملين ) وقياس وتحليل ونوع ال

الخصوبة السكانية في العراق تطورها والعوامل المؤثرة عليها واثرها في تحديد حجم السكان مستقبلا == Population Fertility In Iraq, Its Improvement And Effect Factors Upon And Its Influence In Specified Size of Population In Future

اسم المؤلف: مصطفى حبيب مهدي
اسم المشرف: تهاني مهدي عباس الياسري
الموضوع العام: الادارة والاقتصاد
السنة: 2013
الموضوع الدقيق: الاحصاء التطبيقي
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The fertility represents most important variables in the population growth and determine the level of this growth and trends in Iraq is the countries with high rates of fertility compared to many countries of the world and the importance of this variable in the population growth and the fact that this variable influenced by demographic, social, economic and growth trends of these families and their development in society. The different methods to fertility measurements (direct and indirect ) in order to arrive actual fertility which matches with fact of Iraq based on data Censuses 1987 and 1997 and then an analysis or factors affecting them, which include as following : average of ages , and mortality and infant children , and the differences urban and rural education contribution of women in the workforce and uses contraceptives , religion wars that affect fertility behavior and reflected on the planning and development using style multiple regression adoption ready program ( SPSS ) , and was also study the effect of fertility in determining the size of population in the future adoption of the 1997 as base which exposes hypotheses which concerning with projections of (fertility, mortality and migration) and the results of these abortions during the period of 2022/1997 using ready program (spectrum) to build a database large dependent population for many purposes, such as planning, development and future population policy.The research divided into five chapters include first submitted and the aim of the research and previous studies and the second the theoretical side and the third (practical aspect) and fourth (population projections) and included Chapter fifth presents conclusions and recommendations that have been reached and the most important recommendations seen by the researcher ,are necessary

انعكاسات التصميم التنظيمي في اداء المنظمة طبقا لتحقيق متطلبات الموازنة بين الوقت المتاح للحياة والعمل : بحث ميداني في عدد من المستشفيات الحكومية ببغداد == The Reflection of Organizational Design In Organization Performance According To Achieve Balancing Between Available Time For Work And Life A Field Research In A Number of Governmental Hospitals In Baghdad

اسم المؤلف: مصطفى جعفر عيسى
اسم المشرف: سعد علي حمود عباس العنزي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: سعت الدراسة الحالية لاهداف عدة منها تحديد تاثير التصميم التنظيمي في اداء المستشفيات وابعاده (الكفاءة، تطور الموارد البشرية، رضا المريض، جودة الرعاية الصحية)، وكذلك الكشف عن الدور التفاعلي للموازنة بين الوقت المتاح للحياة والعمل للاطباء، في العلاقة بين الت | The present study has searched several objectives, including identifying organizational design influence on the performance of hospitals (efficiency, the development of human resources, patient satisfaction, achieve financial results, and health care quality), as well as detection of reactive role to balance the time available for doctors life and work, in the relationship between organizational design and hospitals performance (family and social relations, expectations of the educational and professional life, financial situation and personal budget, personal and contributions to the community, responsibilities routine in life, emotional side and psychological well - being). By using a multi - level analysis. the impact level of the study on the budget of six public hospital environment between the time available for doctors life and work,. By using multi - level analysis. The study focused on the problem through the results of the preliminary study conducted by a researcher at the six hospitals in the Medicine City, it has emerged that there is a clear interest by physicians with regard to the balance between the time available for life and work in the current study, a variable interactively can enhance the organizational design to improve hospitals performance better than if the organizational design alone. Moreover, as a result of official correspondences between the Medicine City and the Ministry of Health about the attention and emphasis on organizational design and organizational dimensions design and others as it would help to improve hospital performance in the southwestern city of Medicine, which confirms the presence of a field problem worthy of study treatment, was a promising scholar several questions for this the purpose. The researcher followed in the current study the quantitative Methods, which is one of the basic entrances in social studies, including business, comes as a result of the questionnaire style use as an essential tool in data collection. Also the researcher focused on the deductive approach at the theoretical aspect of the study begins with the development of the theory or hypothesis and then develop a strategy to be tested and verified and then accepted or rejected in terms of treatment, and focused on the field side of the inductive approach, and used the quantitative analysis for this purpose as a variables of the study, description exploratory, to check practically the validity of the outcome of the theoretical orientations, and the sincerity of hypotheses of the study, it was chosen Medicine City sample Search being the newest and largest therapeutic and educational health institution in Iraq and the Middle East, due to the assimilation of all the medical and service disciplines and requirements. The study found a set of conclusions the most important are : 1. Provided a sample of selected doctors members of the characteristics of the application of the scale condition that should characterize administrative and behavioral studies and through the sincerity and willingness to provide correct and accurate opinions about the organization staff, and have been a variety of six hospitals test disciplines as well as the selection of sample doctors who are elderly and have a high scientific qualifications and advanced expertise from there long service years in hospitals, also the reliability of the sample selected criteria for measurement purposes and the application of it, and make use of the results for the evaluation, review and comparison purposes.2. achieve the reliability and validity of the paragraph measurements of the balance between the time available for life and work variables resounding success despite being a foreigner measure has been in the American business environment which affects the good application on the local Iraqi - level action, and that drives the result to go about testing the appropriate statistical formulas for the verification and evaluation and comparison purposes with previous foreign studies, such as the acceptance of the tests extended to variables (external business environment, organizational design, organization performance), and infer from that, the possibility to take advantage of the four variables surveyed in the study to conduct subsequent studies by other researchers in other work of the health sector scale.3. Results confirmed the diagnosis of a changing external environment step which oriented attention to economic, political, cultural, social and technological factors, the labor market, hospital customer, which follows the reality of the Medical City as a government institution is still characterized as a social system that is located between the closed and semi - closed and including that makes it affects the future of the hospitals and their descent into the abyss due to the weakness of its orientation towards the environment and to gain social legitimacy from them. 4. Checking organizational design in Medical City that represent an identical image to determine the value systems in the hospital in order to suit the current organizational design that based upon validity and expand doctors responsibilities.

استخدام تقنيات ادارة الكلفة في ترشيد قرارات التسعير : دراسة تطبيقية في الشركة العامة للصناعات الكهربائية معمل تموز

اسم المؤلف: مشتاق كامل فرج
اسم المشرف: فائز نعيم يوسف
الموضوع العام: الادارة والاقتصاد
السنة: 2004
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

تطوير اجراءات لجان الفتح وتحليل العطاءات في ديوان محافظة كركوك == Develop Procedures For Jean Open And Analysis of Tenders In The Office O F Province of Kirkuk

اسم المؤلف: مشتاق طالب ناصر
اسم المشرف: عبد السلام لفتة سعيد
الموضوع العام: الادارة والاقتصاد
السنة: 2013
الموضوع الدقيق: التخطيط الاستراتيجي
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تناولت الحالة دراسة اجراءات لجان الفتح وتحليل العطاءات للارتقاء بها الى الافضل بشكل يجعلها عملية متكاملة لكل جوانب النجاح عن طريق الاخذ بالاساس العلمي والاختيار والممارسة النزيهة عن طريق معايير الاحالة والتعاقد الشفافة والواضحة وتلبي حاجة الجهات المستفيدة | This research study measures to Jean Open and analysis of bids to upgrade them to the best to make them integrated operation of all aspects of success by taking the scientific basis , choice and practice fair by the standards of the assignment and contracting transparent , clear and meet the needs of the beneficiaries , after the definition of the tender and statement types, with brief for action committees above and stand on the nature of the work of the Office of the province of Kirkuk and to identify the divisions and its people was presented a set of completed projects within the development of the regions and petro - dollars also been identified strategic projects in the governorate. After analysis, the study based on cohabitation field , study the instructions and records have been approved to stand on the most important problems and constraints faced by these committees during the process of opening of the tenders , analyze and work to develop standards that will restore discipline and balance through the recommendations that have been accessible.

تقييم دراسات الجدوى الاقتصادية والفنية لبعض المشروعات الصناعية في البصرة == Evaluation of Economic And Technical Feasibity For Some Industrial Projects In Basra

اسم المؤلف: مسير صبر عبود
اسم المشرف: عباس جبار الشرع
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: The economic feasibility study of investment in industrial projects is of a great importance for the investors in public& private sectors. This importance came from it's role that makes the investment decisions are founded up on objective bases and showsthat the invested capital will be at the most achievable profit level.Therefore ,the industrial projects should be carefully studied from many aspects such as economic , financial , technical , social, and locational elements. And make use of the results of the study in evaluation of the alternatives of industrial project in order to subject them to the comparison process and choose the ones that can achieve the aims of investors. Therefore the industrial projects which are undertaken with out economic feasibility study may fail and cause the lossing of money and good investment opportunities. Iraq is in need for such studies for investment in the industrial sector in order to make sure that the selected industrial projects of investment programme are able to maximize the benefits and participate in the development process.In lights of the importance mentioned above and to reach the following : 1 - where are the economic feasibility studies of investment in industry to be in reality?2 - To know the level of goodness, comprehension and analytical depth of projectcomponents.3 - To suggest an evaluation criterion may be used in making the choice of the most useful project among the alternatives.4 - To introduce a proposal , if have been followed, the comprehensive feasibility could be reached. The thesis is divided into four chapters.The first chapter tries to explain the theoretical background of economic feasibility of investment, it's types and components, while the second chapter deals with analysis of fundamental aspects of comprehensive feasibility of industrial projects and theirexchange influences and suggests an evaluation criterion which may be used in making the choice of the most useful project among the alternatives. In addition to that introduces a proposal for decision of the comprehensive feasibility..The third chapter concentrates upon the study of the economic feasibility in real life to pinpoint the main deficiencies which might be there by evaluating the legislative, organizational, and institutional frameworks of the feasibility studies in Iraq.In this chapter the researcher tries to make a vision and verifies the goodness criteria (goodness, analytical depth and comprehensive study of project components ) by examining some practical economic feasibility studies of industrial projects which have been done and introduced by ministries of industrial sector (oil, electricity, industry) to the ministry of planning for listing their projects in investment programs. The forth chapter has gone to support the vision of researcher which is,(the economicevaluation of projects does not mean and would not indicate , in all situation, the economic feasibility, but there are some differences between them as well as between them and commercial feasibility), by introducing a practical feasibility study for theproject of Basra Refinery. The study has reached to some findings which can be shown as bellow : 1 - In opposite direction for logics and sense there was a continuing change of the government attitude toward economic feasibility studies ,because it had paid attention to feasibility studies of private industrial projects when the country had plenty ofresources, specially foreign exchange ,whereas neglected the feasibility studies of these projects when there was a shortage of resources.2 - Most of industrial projects were enrolled in investment programmes of the government during the years( 2004 - 2008) without feasibility studies ,and they were 74% of total industrial projects.3 - Absence of , goodness , analytical depth and the comprehensive study of the project components ,which was reflected by the low indicator of general comprehension level which is 33%4 - Non feasibility of the investment in the project of Basra Refinery because of it's failure according to all feasibility criteria According to the findings those mentioned above, the researcher's recommendations are as follow : 1 - Economic feasibility study of private industrial projects should be given attention through legislations and consider it as a condition to authorize and license the private as well as public industrial projects.2 - Exclude all public industrial projects those are submitted by ministries without feasibility studies 3 - Re - study the economic feasibility of the industrial projects which are not completed yet.4 - Adapting the comprehensive feasibility and determination the relative importance of each part of it for evaluation of private industrial projects.5 - Adapting the of economic feasibility( Efficiency Approach) in evaluation of public industrial projects

صياغة مبادئ ادارة الاعمال وفق المنظور الاسلامي : دراسة استطلاعية

اسم المؤلف: مزهر عبد السادة حنين العلياوي
اسم المشرف: مسلم علاوي شبلي السعد
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The Islaim Thought described by corporate Solutions for Human problems Which The present Thoughts and philosophies disable to immanence it.This Solutions Covered various Area Like Management, Economics, culture, Abslube Science.The Islamhc Thought Full of Mature Directions and Principles That can be Respond to the Contemporary Management Requirements. And its can be applicable at all organizations an Firms in general ,and at Arabic and Iraqi Firms in specific. The Study aim to elicited set of the Islamic Management principles. and tested it's application at Iraqi Industrial Firms.The study applied in a sample of Iraqi Industrial Firms in Basrah City ,they include ( petro - chemical - Fertilize , and paper Firms), The study used a questionare For5 collecting and inlayzing Data, The questionare consist from two measurements , the first matured principlesof Islamic Management, its Contains (9) variable explained by ( 36 ) Items, and the second matured the applicable of thes principles at Iraqi firms subject of thus study , The measurement depend on ( 4 ) variables , explained by ( 16 ) Items.The test made on three type of samples , The First sample include religion men with managerial experience. to verify that the principles respond to the Islamic men view.The second sample include the academic specialize in Managerial area to verfiy that the principles consist with contemporary management principles. The third sample include managerial leadership at the firm subject of study to verify the level of their acceptance to principles of Islamic management in their Firms work area.The study attached set of results , from the main results is , The ability of elicited set of Managerial principles from the Islamic thought that Fit to leading and managing contemporary business organizations.The principles of Islamic Management more advance in perspective and effects than the principles of modern Management.

طرائق لتقدير معالم نماذج عمليات ليفي وتوظيفها في اسعار عوائد اسهم مصرفي الشمال والمتحد == Methods of Estimating Model Parameters Le'Vy Processes And Emoloyment In Returns Stock Prices North Bank And United

اسم المؤلف: مريم جمعة موسى
اسم المشرف: مناف يوسف حمود
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تعد سوق الاوراق المالية الهدف المنشود للمستثمرين الذين يرغبون في التخصيص الكفء للموارد المالية المتاحة لديهم الامر الذي يتطلب توفر قدر من البيانات والمعلومات المالية الصحيحة المتعلقة بالشركات التي تتداول ادواتها في السوق حتى يتمكن هؤلاء من ترشيد قراراتهم | The stock Exchange is the target for investors who are interested in the efficient allocation of financial resources available to them , which would require a lot of data on companies that are trading their tools on the market so they can rationalize their decisions and make profits unusal in light of market efficient proper financial in formation.However because there are fluctuations in returns stock prices resulting from low and high stock returns prices at the Iraq stock Exchange solve this problem by using stochastic processes models,One of the models le'vy. Relying on the so - called Brownian subordinate as it has been relying on the so - called Normal Inverse Gaussian (NIG).the research aims as the estimate that the parameters of his model using two methods (MME,MLE) and then employ those estimate of the parameters in the study of stock returns and evaluate asset pricing for both the united Bank and Bank of North which their data were taken from the Iraq stock Exchange. As well as the use of simulation method for the purpose of simulating the practical side with a different presumed cases.Has been reached the practical side, which showed the results to a preference MLE on MME based on the standard of comparison the average square error (MSE).As for the side of the simulation it has shown favorable results also MLE on MME. As well as the simulation results indicated that the increase in the value of kurtosis and decreasing the value of skewnsses in NIG model it may cause a decrease in large volatility especially when increasing valumes of samples while side applied found that the yield rate of the stock of the Bank United is higher than the rate of returns for the North Bank as well asthe United owning less coefficient c.v compared with the North Bank and both estimater (MME,MLE).therefore the United Bank is the best investment of the Northa Bank in addition , the North Bank was less efficient than the United Bank for, leading this speech to preference of investors to invest with united Bank and its superiority on the North Bank.

امكانية تطبيق المعيار المحاسبي الدولي 33 عن ربحية السهم الواحد لتعزيز جودة الابلاغ المالي في بعض الشركات المساهمة العراقية == The Possibility of Application of IAS 33 For Earnings Per Share To Strengthen Financial Reporting Quality In Some of Iraqi Listed Corporations In ISX

اسم المؤلف: مروة رعد ابراهيم
اسم المشرف: لبنى زيد ابراهيم
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف هذا البحث دراسة حالة الشركات المساهمة العراقية المدرجة في سوق العراق للاوراق المالية من حيث الالتزام بمتطلبات معيار المحاسبة الدولي 33 "ربحية السهم الواحد" وتتركز مشكلة البحث الرئيسة في بيان مدى التزام تلك الشركات بمتطلبات المعيار الدولي 33 والذي قد | This research deals with the case of the Iraqi joint - stock companies listed on the Iraq Stock Exchange study in terms of compliance with the requirements of IAS 33 "Earnings per share" and the research problem Altars' concentrated in a statement the commitment of those companies the requirements of the International Standard 33, which may adversely affect the quality of financial reporting where and in particular the quality of accounting information and content of the primary and secondary characteristics make them be of interest to the decisions of its users, so the aim of this research to the statement of financial reporting earnings per share on the quality of financial reporting in listed shareholding in Iraq Stock Exchange companies effect, have shown results Find that those companies do not disclose earnings per share only two out of sixteen companies, which represent the research sample in addition to not Obligate the requirements of International Accounting Standard 33 "Earnings per share", and based upon suggested researchers apply the international standard 33 through the introduction of base Iraqi accounting be similar to the international standard, including 33 Iraqi companies listed in Iraq Stock Exchange companies do not apply international standards, or that is the introduction of a clause in both rules Mahspitan sixth and tenth and the newly created item within the scope of IAS 33

تحليل تكاليف الجودة بالاعتماد على اعادة هندسة العمليات لاكتساب الميزة التنافسية

اسم المؤلف: مروة حسين علوان
اسم المشرف: حنان صحبت عبد الله
الموضوع العام: الادارة والاقتصاد
السنة: 2014
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تشهد بيئة الاعمال الحالية تطورات هائلة نتيجة عولمة الاسواق والانفتاح الاقتصادي والتكنلوجي ما نتج عن تلك التطورات ارتفاع حدة المنافسة بين الوحدات الاقتصادية وبالنتيجة ارتفاع تكاليف منتجاتها وانخفاض خصائصها الوظيفية كونها لا تاخذ بنظر الاعتبار الاستجابة لمت | Witness the current business environment tremendous developments as a result of the globalization of markets and economic openness and technological What resulted from these developments heightened competition between economic units and as a result higher product and lower functional characteristics costs because they do not take into account the response to the requirements of customers, which kept her from searching for scientific methods to help them cope with the changes and improve its competitive position. Find the fundamental problem in Wasit State Company for Textile Industries has focused a significant rise in the percentage of damage to the product sweaters and up to 37%, so the company needs to radical and comprehensive change in the production processes and redesigned based on an analysis of the cost of quality and use as a guide or manual to guide the re - engineering team operations for the content of the indicators of the strengths and weaknesses in the production process as a whole. Thus, the research aims to use the statement of the importance of quality and costs of re - engineering processes to improve the competitive situation of economic units, as well as to identify the possibility of re - engineering processes in Wasit State Company for Textile Industries IT application. Search is based on the fundamental premise that the use of quality cost analysis based on re - engineering IT operations helps Wasit State Company for Textile Industries to reduce the percentage of damage to the product sweaters dramatically. The research found a set of conclusions was that the most important process re - engineering is the concept of radical change of economic units that you can not move to the current business environment, which is characterized by intense competition has been shown that the use of re - engineering IT operations in the company's research sample contributes to the reduction of quality costs by very large by working on production lines replaced Bmka?n modern fully automated.The most important recommendations reached by the research is the need to do a review of reinterpretations reality public company to make them able to act in accordance with market mechanisms and competition.

العلاقة المتبادلة بين التغيير والثقافة التنظيمية وتاثيرها في ابعاد الهيكل التنظيمي == The Relationship Between Change And Organizational Culture And It Impact On Organizational Structure Dimensions

اسم المؤلف: مروة جعفر صادق
اسم المشرف: علي حسون فندي الطائي | عبد المنعم كاظم حمادي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة عامة
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يتناول البحث الحالي "العلاقة المتبادلة بين التغيير التنظيمي والثقافة التنظيمية وتاثيرها في ابعاد الهيكل التنظيمي", ويسعى الى تحقيق مجموعة من الاهداف اهمها قياس العلاقة بين التغيير التنظيمي والثقافة التنظيمية ومعرفة تاثير هذه العلاقة في ابعاد الهيكل التنظي | The current research Examines "The relationship between organizational change and organizational culture and its impact on the organizational structure dimensions", The research problem is the changes that have occurred after 2003 and yet on The interactive relationship between organizational change and organizational culture and its impact on the organizational structure dimensions for the Iraqi Ministry of Science and Technology. This research aims to achieve a set of goals, the most important measurement of the relationship between organizational change and organizational culture and know the impact this relationship in the organizational structure dimensions of the Iraqi Ministry of Science and Technology. And It was drafted Six main hypotheses : The first is the existence of a correlation significant differences between organizational change and organizational culture, Second there is a significant correlation between the organizational change, organizational structure, The third is the existence of a correlation significant differences between organizational culture and organizational structure, The fourth is that there is a significant moral effect to Organizational change in the organizational structure, Fifth hypothesis is there is a significant moral effect on Organizational culture in the organizational structure dimension, Sixth There is a significant moral effect for The relationship between organizational change and organizational culture in the organizational structure dimensions, In addition to the sub hypothesis associated with these Key hypothesis. In order to Achieve these hypotheses tests Use the integral approach combines historical method and curriculum descriptive and analytical, It has been applied to a sample of the general managers and managers of the centers and departments and division in the Iraqi Ministry of Science and Technology, The number of the sample (72) individuals have been distributed form questionnaire about their views on the subject of research, It was the completion of all data through field visits and Personal interviews and some official documents, It has been using a number of statistical methods for data processing, including : Percentages ,Duplicates, Arithmetic mean, And standard deviations, Split half, Cronbach Alpha coefficient, In addition to simple linear correlation coefficient, T test, simple linear regression And multiple linear regression. It was reached a set of conclusions The most important There is a positive correlation Between Organizational change and organizational culture, and their influence appears only on the dimensions (formal, central), This shows that the organizational structure of the Ministry suffers from inertia, As it is not accompanied organizational change programs. Moreover, the researcher recommended strengthening the operations of organizational change in the ministry through the development of organizational culture by making it more flexible, which helps to stimulate the organizational structure of the various changes in the ministry

تاثير اعادة هندسة العمليات الادارية في المواطنة التنظيمية : بحث تطبيقي في الشركة العامة للصناعات الالكترونية == The Effect of Managerial Process Reengineering On Organizational Citizenship Applied Research On Electronic Industries Company

اسم المؤلف: مروة بدر زيا يوسف
اسم المشرف: شفاء محمد علي العزاوي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة صناعية
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف هذا البحث الى التعرف على واقع متغيري البحث في المنظمة المبحوثة والتعرف على علاقة الارتباط والتاثير بين ( اعادة هندسة العمليات الادارية وسلوك المواطنة التنظيمية), وطبق البحث في شركة الصناعات الالكترونية وشمل عينة من المدراء والموظفين من كافة المستويات | The research aims to know the reality of a two examined variables at the organization studied identifying the relationship between managerial processes reengineering and organizational citizenship behavior. The research applied on the Electronic Manufacturing Company encompassing a sample of managers and employees consisted of (100) individuals. A questionnaire is the main instrument for data gathering, which has been included (45) questions as well as personal interviews to support the questionnaire's questions and to achieve greater realism for collecting information.Answers were analyzed to reach the final results through the use of a number of statistical methods via the statistical package (SPSS). The research has sought to test main hypotheses with the minor ones regarding correlation and regression relationships for answering questions that express the research problem, especially the basic question related with whether if there is some effect of managerial processes reengineering on the organizational citizenship behavior in the company studied?The research reached into some conclusions, the most important one is that there is a significant correlation and impact relationships between managerial processes reengineering and organizational citizenship behavior in the organization studied. Many commendations has also been reached, the most important ones are the notably increased reliance upon information technology for its vital role in minimizing lost time for operations through the provision of an electronic database that employees rely on their need to catch up with developments and stimulates them to do business more quickly and easily. Moreover, there is a need to develop educational courses and seminars for notifying employees about the importance of volunteerism and its benefits in addition to promote these behaviors through regulations and instructions necessary to reward the spontaneity and voluntarism efforts through various policies and human resources programs

ادارة الموهبة وانعكاسها في تعزيز متطلبات بناء المنظمة المتعلمة : دراسة استطلاعية لاراء عينة من القيادات الاكاديمية في عدد من الجامعات العراقية == Talent Management And Its Reflections On Enhancing The Requirements of Building The Learning Organization

اسم المؤلف: مروان خلف علي احمد الجميلي
اسم المشرف: قيس حمد سلمان القيسي
الموضوع العام: الادارة والاقتصاد
السنة: 2013
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: صلاح الدين
الصفحات الاولى:
المستخلص: ان التطورات الاخيرة الحاصلة في بيئات الاعمال كان لها الدور الكبير في تطور مفاهيم ومصطلحات وافكار ادارية وتنظيمية جديدة, ولاسيما في مجال ادارة وتخطيط الموارد والمواهب الادارية ومن هذه المفاهيم " ادارة الموهبة" , وكذلك نتيجة للظروف سالفة الذكر اصبح من الضرو | Human resource management that current circumstance suitable a group of major challenges that push them to look for the suitable methods to face them. The unstable status que of current conditions puts organizations in fronts thoroughly by using high technology, this requires R.E - counting the system of organizations, R.E. - decreasing the numbers of workers and calling skillful workers, which can push the organization forward. The latest development in business acquired a great role in increasing administrative terminology and planning talent and administrative resources, one of them (Talent management), therefore, switching from classical into modern organization becomes a serious need, one of the significant terms is the learning organization, which becomes vital in modern administration. Getting knowledge is a significant resource for competitive advantage in order to develop the abilities of those who intends to improve themselves , as a result of the rareness of the field researches that deal with the(talent management processes and the learning organization building requirements) , the current study tries to explore the role of administration of talent management processes in supporting the learning organization building requirements.the researcher set the field of this study in tikreet ,mousul,and Kirkuk universities, in addition he tries to include a theoretical and analytical form from this field. The following points come to from the limit the limitations of study : - 1 - What is the realization level of the university leadership to talent management and learning organization.2 - What is the talent management approaches and dimensions that can be relied on by the researched organization?.3 - What is the relationship and effect between talent management and the learning organization building requirements?4 - Is there a deviation in the effect of talent management in the learning organization building requirements? The research goals are based up on the research points : - 1 - diagnosing the real talent management in the researched universities.2 - Diagnosing the real requirements of learning organization building.3 - Trying to know the nature of the relation and effect of talent management in enhancing the learning organization building requirements.4 - Trying to know the deviation in the effect of talent management in learning organization building? A virtual chart is set to achieve the goals; this chart reflects the correlation relations and effect between the variables of the study which results in presence of a bundle of hypothesis which where proved through using a number of statistical methods which were accumulated through the questionnaire sheets, the sheets show the following : 1 - There is a correlation relation between talent management and the learning organization building requirements, on the level of researched universities.2 - Concerning correlation relation between talent management and the learning organization building requirements was significant, since it reflects the degree of correlation the provision of the requirements of building the learning organization, through the contribution of universities in talent management.3 - factor analysis results show (8) factors include most of variants of the two extents that form new factors express the relative significance adopted by the researched universities for the extents of the study ,the results of factor analysis points (8) factors : talent performance management , awarding creative people, talent attracting , talent retain , knowledge management and empowerment, flexible and strategic vision, creation, management by objectives, learning and development.talent performance management was the first and basic factor in learning organization able to support talent management processes ,which takes part in completing building ,while awarding creative people came secondly , which means its second degree to retain talent and supporting the features of learning organization

توظيف منهج التكاليف على اساس الانشطة الموجهة بالوقت لتسعير الخدمات في القطاع الفندقي == Employing The Cost Method Based On Time - Directed Activities For Pricing Hotel Sector Services

اسم المؤلف: مرتضى ابراهيم مكي التميمي
اسم المشرف: نصيف جاسم محمد علي الجبوري
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: نتيجة التزايد الملحوظ في اعداد الفنادق التي تعمل في مجال السياحة والمنافسة الحادة, كان لابد من وجود اسلوب كلفوي حديث يتمكن ليس من احتساب تكلفة كل خدمة على حده ومدى ربحيتها فقط , بل كذلك يجب ان يكون قادرا على تحديد تكلفة كل زبون بحد ذاته ومدى ربحيته, وفي | Due to the noticeable increase in the numbers of the hotels working in the tourism sector and the vicious competence, it was necessary to find a modern costipng method capable of calculating the cost of each service alone and its profitability. And under the problems and deficiency of the traditional costing method in performing the demanded tasks, most of the studies, researches and the financial economic units sought to adopt Activity Basic Cost, but this method suffered from some issues that occurred in application, especially that related to the instant updating. Therefore, it was necessary to find a new way that includes all the strengths of the Activity Basic Cost (ABC) and overcomes all its flaws and weaknesses. The result of this quest was Time Driving Activity Basic Cost (TDABC).The researcher sought through the study to find the possibility of applying the TDABC to the activities of Zamzam tourism group by a model based on the time driving cost equations.Based on that, the researcher was able to contain the complexity of the various processes with the ability of processing any change that could occur suddenly with the ability of deciding the cost of each customer and his profitability. Also, the study was able to perform an instant update rather than the periodical one, and helping the management with determining the points where the cost is quite high and controlling it through finding the most effective factor on the cost increase and reducing it. The research reached the fact that applying TDABC method in the hotel sector is crucial which would support the efforts made for decreasing the cost in addition to the possibility of increasing the performance level of the managerial decisions. The researcher recommended that the service sector working economic units' awareness of the way to apply this method should be increased since it succeeded in overcoming the negative points found in ABC in determining the exact time of each activity. He also, recommended that the importance and characteristics of using TDABC method by hotels should be revealed through presenting the studies that can reveal the financial and administrative effect on the hotels.

مقارنة بعض خوارزميات التحليل العنقودي في تنقيب البيانات (Data Mining) مع واقع تطبيقي == A Comparing To Some of The Algorithms Cluster Analysis In Data Mining With Application

اسم المؤلف: محي الدين خلف ايوب
اسم المشرف: قتيبة نبيل نايف القزاز
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان التقدم العلمي المتسارع والانتشار الواسع للمعلوماتية ادى الى الاستعمال الالكتروني لمختلف المعلومات والتي اصبحت تتراكم بشكل هائل في قواعد بيانات كبيرة, وهنا تكمن اهمية البحث في محاولة تنضيج وتبويب هذا الكم الهائل من البيانات في قواعد معلومات تؤدي الغرض ا | Scientific progress is rapid and widespread Informatics web mail to various information which became accumulate dramatically, leading to try to find how tend to tab and this huge amount of data bases for information leading to the desired purpose. Work the term data mining (DM) is appropriate in this area and because of this importance of this research was to try to use data mining algorithms with the search in the accompanying circumstances. And a summary of research supports access to information and knowledge discovery through the use of techniques for data mining (DM) and also touched on the stages of exploration process of data passing through the stage of data processing and even the testing phase (F_test) to measure the case of variation or variation in the data when you reach a level of fitness (Optional). The results of the tests can be observed when changing the sample size (n) as well as the size of clusters (k) , and this leads to variation in the laboratory value (F) and in each case and her envelope. Cluster analysis of the data has spawned tests , The algorithm (K - Means) is the best , Comparing with (Single Linkage) and (Complete Linkage) algorithms A position to achieve the research hypotheses under the values shown in the tables , through calculable scale test (F_test) as well as the scale (MSE) , according to the results of experiments testing of samples sizes (n) and the size of the clusters (k) applied to the variables (v) Search.

تحليل تاثير عوامل البيئة الداخلية في معالجة السلوكيات السلبية للعاملين في مكاتب المفتشين العامين : بحث ميداني == Analysis The Impact of Internal Environmental Factors In Treatment of The Negative Behaviors of Workers In The Offices of General Inspectors A Field Research

اسم المؤلف: محمود كاظم عبد كسار
اسم المشرف: علي حسون فندي الطائي
الموضوع العام: الادارة والاقتصاد
السنة: 2014
الموضوع الدقيق: الرقابة والتفتيش
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: درست ظاهرة السلوك السلبي كظاهرة اجتماعية ونفسية تؤثر على اداء وحياة العاملين داخل المنظمة وخارجها, وتم تبني هذه الظاهرة بالبحث من حيث اثر البيئة الداخلية للمنظمة في معالجة هذا السلوك، كونهما متغيرين ينتميان الى حقل السلوك التنظيمي لمعرفة نتائج تلك المتغير | The phenomenon of negative behavior has studied as a social and a psychological phenomenon affect on the performance and life of workers inside and outside the organization.Theadoption of this phenomenon looks in terms of the effect of the internal environment of the organization in addressing this behavior, being the two variables belong to the field of organizational behavior to see the results of those variables on the Iraqi organizations for its specificities differ from the rest of the Arab and foreign environments. Therefore, the research focused on testing the impact of the internal environment factors of the organization in treatment the negative behaviors of the workers. Theinternal environment with its main elements : organizational structure, administrative leadership and incentives play an important and vital role in the performance of organizations by influencing in the behavior of employees.Therefore,it shows the willingness of workers to make great efforts for the benefit of the organization and possess a strong desire to stay there and stay away from negative behaviors, and acceptance regulatory rules, values, and the main objectives of the organization.The problem of research derived from the sensor to the manifestations of negative behavior in the Offices of General Inspectorsand the negative serious effects on relationship of workers and their organization intellectually and professionally, and importance of recognizing the organization for the consequences of this phenomenon on the performance and commitment of its staff.Onthe basis of this importance,this research came to test the research community that represented by (6) Offices from the Offices of General Inspectorsin the Iraqi Ministries, the sample included (98) employees used the questionnaire to collect data and analyzed paragraphs based on the Statistical Program for Social Sciences (SPSS).The research has come to many conclusions, most notably is, the centralization govern the work of the surveyed Offices of General Inspectors. Theworkers cannot take the decision bythemselves only by reference and in detail to senior management, in spite of knowing what must be done and the limited participation of workers in decision - making by the laws and regulations.The official and complexity limited the free movement of workers towards highlighting the skills and personal abilities that reflected on the functions of the office, standing in front of their ambitions and their inability to embrace new ideas.Theadministrative leadership affect the negative behaviors, and this shows that the leaders or administrative of offices have prominent role in the treatment of negative behaviors, as it put the plans, policies and programs.It can reflect the vision, philosophy and ideas in creating an appropriate internal environment and encourage their human resources to raise and interact with them and encouraging them to participate in the implementation of these ideas and visions, leading consequently to enhance the trend towards positive behaviors and to move away from the negative ones.The types of positive moral incentives increase the sense of relief and a desire work, as well as a sense of complacency about financial incentives that received being equal to employees in other organizations. As well as a number of recommendations, including moving away from the concentration of power in specific areas of the organizational structure of the researched organization, re - distribution of powers, reduce the rules and procedures specific to the behavior of employees within the researched organization, and bring the tradition of fieldwork - based of self - censorship to achieve creativity and a sense of confidence.To avoid the unwanted behavior, it need from the administrative leadership to listen to various levels of regulatory proposals and problems of subordinates and work to resolve it, and not left hanging.Because itis vital and important for the growth of the researched organization and developed and encourages them to take risks and responsibilities and not blame and reprimand them in case of failure and reducingthe specific rules and procedures to the behavior of employees within the researched organization. Thetradition of fieldwork - based of self - censorship must followed to achieve creativity and a sense of confidence, avoid undesirablebehavior, and the need to create an internal environment suitable lead to increase the ability of workers on adaptation by financial and moral incentives and enhancing work to create asuitable internal environment. It leads to increase the ability of workers and enhance the confidence of workers to maintain open channels of communication between management and employees through the activation of the system of incentives based on the professional standards.Througha mechanism of action and a specific system for the management of incentives optimally with the need for an element of credibility in the application of the system of incentives within the organization.Suchincentives to be given to the owners of excellence and innovation in performance and reward creative work, and evaluate the level of incentives and their effectiveness for workers

البرامج التدريبية ودورها في تحقيق متطلبات وثيقة استراتيجية الاصلاح الاداري : دراسة تحليلية لعينة من البرامج التدريبية لديوان الرقابة المالية الاتحادي == Training Programs And Their Role In Achieving Administrative Reform Strategy Document Requirements : Analytical Study of A Sample of Training Programs For The Federal Office of Financial Supervision

اسم المؤلف: محمود عبد الوهاب حسن العبدلي
اسم المشرف: عبد الناصر علك حافظ
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: تقويم الاداء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف البحث الى تسليط الضوء على دور البرامج التدريبية في تحقيق وثيقة استراتيجية الاصلاح الاداري لعينة من البرامج التدريبية المقامة من قبل ديوان الرقابة المالية الاتحادي، في الوقت الذي تسعى فيه الادارات الحكومية لمواجهة التحديات في مجال محاربة الفساد الادا | This research aims to shed light on the between the training programs and their role in the administrative reform strategy in the sample held by the Office of denominational control federal training programs, at a time when government departments seek to meet the challenges in the fight against financial and administrative corruption, and in order to achieve this has been adopted Find the number of research approaches sober, represented in the basis of the analytical approach to test relations research and its variables, and launched search of a problem is expressed in a number of intellectual and practical questions in order to clarify the intellectual connotations of the variables under study and of the effectiveness of training programs, administrative reform strategy, being one of the modern subjects on Arab environment General and the Iraqi special environment.Find two assumptions major first for the relationship of the link has been included, and the second for effect relationship between research variables, has represented the research sample (105) employees in the training and support departments have department at the Federal Office of Financial Supervision, it has been used questionnaire as a key tool for this purpose, in addition to the use of the checklist for the purpose of measuring training programs impact on a sample of employees of other ministries (the Ministry of transport, the Ministry of Electricity) totaling (33) who have received training in the Court, as well as interviews with some of the departments for the purpose of collecting some information pertaining to the research variables ,it has been using a number of appropriate statistical methods to analyze data and test hypotheses, such as arithmetic mean, standard deviation, coefficient of variation, etc. in the final analysis, the results showed the health of most of the hypotheses and the most important of the existence of a correlation significant positive significant between research variables, and depending on the formulation of a number of conclusions which it is based researcher in the development of a number of recommendations to the Organization surveyed, with writing Conclusion It included several proposals for future studies later.

دور الاجتهادات والتدخلات المجتمعية في خطة تنمية الاقاليم لمحافظة ميسان == The Diligence And Societal Intervention In The Development of The Province of Maysan

اسم المؤلف: محمود عبد الحسن ساجت
اسم المشرف: فضيلة سلمان داوود
الموضوع العام: الادارة والاقتصاد
السنة: 2013
الموضوع الدقيق: التخطيط الاستراتيجي
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: بعد عام ( 2003) برزت الحاجة الى موازنات خاصة للمحافظات للنهوض بواقع الخدمات فيها حيث كانت البنى التحتية شبه معدومة في بعض القطاعات ومتخلفة في قطاعات اخرى، وبعد اقرار موازنة تنمية الاقاليم من قبل الحكومة الاتحادية،والتي تضمنت تخصيص مبالغ الى كل محافظه (حسب | After a year (2003) there was a need to especially budgets to the governorates for the situation of services where the infrastructure almost non - existent in some sectors and backward in other sectors, and after the Approval of the budget development of regions by the federal government, which included customize Amounts to each Governorate (by percentage of population ) the Governorates implemented service projects in all sectors, in accordance with instructions issued of federal law for The annual budget and in accordance with instructions (1) for the year (2008) the governorates found themselves with great challenges, the best exploitation of those customizations is implemented the infrastructure projects by competition with time according to a Future vision and strategic planning. Maysan governorate is one of those governorates that has struggled to achieve the best services to the people of the governorate by forming an annual working group and steering committee to prepare such plans the governorate collaborated with (UNDP) for this purpose, and starting from the year (2012) the governorate organizing a referendum paper and electronic as well as seminars and discussion to involve the largest number of governorate people to prepare the plans and their views about prioritize projects according to these questionnaires and seminars as well as views of the working Group and the Steering Committee According to Law No. (21) for the year (2008) the governorate preparing plans, must be ratified by the Governorate Council, due to the fact that all the members of the Governorate council and even some officials in the province belong to political parties, that mean intervention of the preparation plans and choose some projects in accordance with the narrow partisan interests and nepotism and clienteles away from the priorities and the actual need of prepared strategy for the Governorate ( 2011 - 2014 ) and prepared by the Council itself. Was conducted a questionnaire to find out societal intervention in the preparation of previous plans , by distribution of (125) form , which included questions about the intervention of the citizen and the civil society organization and officials of the Governorate and deputies of the Council into preparing plans. after analyzed results according to this survey , showed that the citizen and the civil society organization is not on high level and the officials of the Governorate and the deputies of the Governorate council have intervened to favor their parties and their organizations. After providing a brief history and definition of Maysan Governorate and identify the opportunities and challenges facing the implementation of Maysan Governorate strategy, and review the experiences of some countries with relation of this development then ' review the recommendations and suggestion that would reduce those interventions and implementation of plans when using strategic planning (which is the aim of research) to achieve the wishes of the citizens to live in a safe environment includes the most basic requirements of life and to have reconstruction development away from any quotas or political intervention.

تاثير ابعاد القيادة التحويلية في تطبيق ادارة الجودة الشاملة : بحث تطبيقي في الشركة العامة لمنتوجات الالبان == The Impact of Transformational Leadership Attributes In Applying The Total Quality Management Applied Research In The General Company For Dairy Products

اسم المؤلف: محمود عايد حسن المساري
اسم المشرف: عفاف حسن هادي الساعاتي
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: ادارة صناعية
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تناول البحث موضوع تاثير ابعاد القيادة التحويلية في تطبيق ادارة الجودة الشاملة, وقد اختبر البحث في الشركة العامة لمنتوجات الالبان باعتبارها من الشركات الحيوية والمهمة في القطاع الصناعي وتقدم منتجات مهمة للمستهلك العراقي, وقد طبق البحث على عينة مكونة من (10 | The age in which we live witnesses a dramatic changes in most fields of life, the scientific and technological progress and the phenomenon of globalization share the increasing recognition of change and development requirements in the present and the future and keep up with all the developments of civilization, which requires that managers and workers empowered so that they can adapt and interact positively with the circumstances surrounding and this leads the managers and workers to be on a high degree of creativity. The research aims to determine the effect of transformational leadership attributes in the application of total quality management, which applied in the General Company for Dairy Products, it is one of the vital companies that provide an important products to the Iraqi consumer. The Transformational Leadership considers one of the factors affecting the success and permanence since the ability of organizations to cope with environmental change and continue with it depend highly on the ability of its management to adopt appropriate leadership style that achieves high levels of performance. The researcher adopted a descriptive analytical method in the analysis of the research problem, the research included two main hypothesis which are subdivided in to twelve sub - hypothesis subjected to the tests of research, a sample of (100) director has been selected distributed in the upper, middle and executive levels in the mentioned company , the researcher used the way the questionnaire as a tool head for collection data and information as well as structured visits and interviews conducted during the application period in the company. And for the statistical treatment of the research data a lot of statistical methods used including (correlation coefficient, calculation mean, standard deviation, the Spearman rank correlation, simple linear regression model, multiple linear regression model, the global analysis(. The research reached to a set of conclusions and recommendations, among the conclusions there is a strong correlation between transformational leadership attributes and principles of total quality management relationship, with the exception of the principle of participation of individuals working, in addition to that administrative leadership featured with a medium level of transformational leadership attributes and the commitment of the company management to support and implement the Total Quality Management , as for the main recommendations, they are : to raise the level of participation of individuals working in the company through their involvement in the administrative process and show interest in their ideas and opinions, which will impact on their performance, and the management of the company must pay attention to apply empowerment as a modern management strategy seeks to encourage transformational leaderships and their workers for the need to abandon traditional methods and systems for the management to be able to have access to continuous improvement in the services provided, and therefore the impact on the achievement of creativity.

اداء فـرق العمـــل في اطار التفاعــــل بين القيادة الرؤيوية ومرونة الموارد البشرية : بحث تحليلي لاراء القادة في مقر ديوان الرقابة المالية == The Performance of Team Work Under The Interaction Visionary Leadership Practices And Human Resources Flexibility Search Analytical Leadership In The Office of Financial Supervision

اسم المؤلف: محمد ياسين رحيم التميمي
اسم المشرف: علي حسون فندي الطائي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة عامة
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف البحث الى بيان العلاقة بين المتغيرات الرئيسية (اداء فرق العمل في اطار التفاعل بين القيادة الرؤيوية ومرونة الموارد البشرية) للمنظمة المبحوثة (ديوان الرقابة المالية) ومن اجل معرفة ذلك فقد طبق البحث على المجتمع المتمثل بالقيادات الادارية والمكون من (42) | The research aims to release the relationship between the key variables (The performance of team work in light of the interaction between the visionary leadership and flexibility of human resources) of the Organization surveyed (Office of Financial control) and for the knowledge that has been applied research on the research community of the administrative leadership, consisting of 42 individual distributors by The organizational structure (the presidency of the Court, general managers and their assistants, and gentlemen experts), and adopted the researcher a number of research approaches discreet to test the relationship between research variables and to find out the answers to questions of intellectual and applied and the level of engagement and influence and benefit from relationships through the dissemination of research on the field respondent results.Use (the questionnaire) as a tool head of the collection of data and information plus personal interviews, has been hypotheses main and branch on which the research and on the relationships of the link test and influence in order to answer questions on the problem of search and access to the objectives to be achieved, have been using the number of the statistical methods such as the equation structural modeling, and the arithmetic mean, and the Standard deviation and percentages and the coefficient of rank correlation and simple regression analysis and track, in addition to the use of a number of shapes and diagrams to illustrate the relationship between the statement and the Search Sub dimensions and variables.The search to find a set of conclusions Among them was that there is a positive and significant correlation between the moral relationship variables of the study with a significant effect between the variables of the study, and this confirms that the results are similar to the funeral assumed assumptions search.Through the results obtained, this research have been a number of recommendations, including the need to strengthen the surveyed administrative leadership and modern, which has a constructive vision commensurate with the organization's goals with an emphasis on the importance of communication and its effective role between individuals and administrative Command's what would the organization achieves the best performance teams He urged departments to pay attention to Bemidji commitment among members of the working group and the adoption of flexible Aldrich of acceptable behavior and practices and able to adapt to environmental changes taking place in the Iraqi environment, and the search is over to make a number of proposals aimed at conducting research and future studies of the organization

تطور الانفاق الاستهلاكي الحكومي وانعكاسه على هيكل الحساب الجاري في العراق للمدة (1990 - 2014) == The Evolution of Consumer Spending The Government And Its Reflection On The Current Account Structure In Iraq For The Period (1990 - 2014)

اسم المؤلف: محمد نوري داود المشعل
اسم المشرف: صلاح مهدي عباس البيرماني
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: لتجنب الاثار السلبية الناجمة عن ضعف مرونة الجهاز الانتاجي في الاستجابة للزيادة الحاصلة في الانفاق الاستهلاكي الحكومي قد يتم التوجه نحو الاستيرادات لسد الزيادة في الطلب المحلي الناجمة عن زيادة الانفاق الاستهلاكي الحكومي، وبما ان الاقتصاد العراقي اقتصاد ريع | To avoid the negative effects due to inflexibility of the domestic production in response to the increase in government consumption expenditure leads to more imports to meet the increase in domestic demand resulting from the increase in government consumption expenditure. Since the Iraqi economy, yield economy unilateral depends on oil revenues to finance spending, and the fact government consumer spending is a progressive high flexibility to increase in overall revenues, while being a regressive low flexibility in the event of reduced public revenues, and therefore lead to a deficit in the current account position. And that deficit caused by two imbalances, the imbalance of the government spending structure in favor of consumer spending and the imbalance of the current account structure, as the export of a single commodity is oil from which to finance the spending offset by a wide range of imports that are brought a large portion of this spending to it. Therefore the research aims to determine the impact of government consumer spending in the current account structure in light of increased government spending, through analysis the reality of government consumer spending and the current account structure in Iraq, and measure and analysis the impact of government consumer spending on the current account structure during the study period (1990 - 2014), has been using Autoregressive Distributed Lag Model(ARDL), because of this form of advantages is the suitability for small samples and stationary data in the first - difference or the level or a combination of the two, The researcher has been found that the increase in the state of consumer spending, one of the main reasons to increase the current account deficit, as the increase in government consumption expenditure at one unit(million D.I) has led to the increase of imports of goods and services at (0.58) unit(million D.I) in the short term and at (1.16) million D.I in the long term, as the increased government consumption expenditure (1%) lead to increase in the visible and invisible trade account deficit, which represents the main component of the current account structure to (0.25%) in the long term and thereby increase the current account deficit, as well as the effect of money supply (M1) and the budget deficit in a current account in the long term if the increase (1%) in the money supply (M1) or the budget deficit lead to increased current account deficit by (0.38%) and (0.73%) respectively, while lead increased the budget deficit (1%) in the short term to increase the current account deficit rate of (0.45%), and a relationship from the budget deficit to the current account deficit confirms agreement the twin deficits theory with the reality of the Iraqi economy, and disagreement theory equivalent Alrikarda.
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