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تشخيص ابعاد الهيكل التنظيمي : دراســة فـي مجلس محافظـة ميسان == Diagnosis of The Dimensions Chart Organizational Study In Missan Province Council
اسم المؤلف:
حكيم عطية زغير العبودي
اسم المشرف:
علي حسون فندي الطائي
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
ادارة محلية
الدرجة:
دبلوم عالي
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
ان الهدف الاساسي من هذا البحث هو اعداد هيكل تنظيمي لمجلس محافظة ميسان وعلاقة وطبيعة عمل اللجان في الهيكل التنظيمي من خلال تجربة الباحث خلال مدة عمله في مجلس محافظة ميسان والنظام الداخلي المعتمد لمجلس المحافظة وتقارير ديوان الرقابة المالية واراء المختصين و| The Basic objective of this research Preparation of organizational structure of theMissan province Council. The relationship and the method of work of the committees in the organizational structure Through the experience of the researcher during his tenure in the Missan Province. The rules of procedure adopted for the provincial council and reports of the Office of Financial Control and the opinions of specialists and those interested in the work of the Council and its various committees and observations reported during the previous stages of the work Redistribution of the Standing Committees of the provincial council and integrate with each other and especially similar and converged in the jurisdiction and work and reduce the administrative bureaucracy and the development of other committees as it deems necessary and essential to the work of the Council researcher It may be omitted by the current rules of procedure of the Council. The Board committees basis in the preparation of the organizational structure of the Missan provincial council, is also interested in research on the preparation of an organizational structure for each committee through the formation of an advisory council technician to increase the expertise and professionalism and specialization in these committees and on the need to include functions and terms of reference of the committees basic aims that I found for it local councils which : (Legislation and supervision and budget preparation and planning and organization)And included in detail evident in the duties and responsibilities of these committees and to provide information and a database for each of the Committees of the Board of Missan province to include the number of local legislationThe number of field visitsEnumerate the proposed billsNumber of seminars, workshops, conferences and everything related to the working methods of each committee through monthly and yearly schedules for each committeeAs well as the goal of the researcher to create an internal system of each committee of the Board committees and procedural rules to regulate the work of these committees and find some kind of positive complementary relationship Between the council's committees and permanent institutions of the State Assembly in the province of common jurisdiction of hand Administrative, staffing and organizational structure of the people and departments and units related to the
👁 مشاهدة
امكانية اعتماد الحلول الراديكالية في تغيير واقع التنظيم المحاسبي في العراق == The Possibility of Adopting Radical Solutions To Change The Reality of The Accounting Regulation In Iraq
اسم المؤلف:
حكمت حمد حسن
اسم المشرف:
بشـرى نجم عبد الله المشهداني
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
المحاسبة
الدرجة:
دكتوراه
الجامعة:
جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
تعد المحاسبة علما من العلوم الاجتماعية يستند على مجموعة من المبادىء والقواعد القائمة على مبررات منطقية , حيث تتولى مسؤولية توفير المعلومات المالية عن حقيقة الوضع المالي لمنشاة الاعمال , وبالتالي فهي تخضع لذات المداخل الفلسفية التي تخضع لها العلوم الاخرى | Accounting is Science from the Social Sciences is based on a set of principles and rules based on rational justification, which is responsible for providing financial information about the fact of financial position of the entity business, and are therefore subjected to the same philosophical entrances governing other sciences to explain and interpret the nature and the way of progress in science. This study is consistent with several previous studies which see accounting progressing according to the approach of radical revolutionary, completely as described by a professor of the history of American science Thomas Kuhn (1922 - 1996) in his book " The Structure of Scientific Revolutions," in which he sees that the progress of science with the open end starts from the stage before the science and followed by the stage of normal science, and then the stage of the crisis when anomaly states that undermine confidence in the Paradigm of natural science are increasing , then the revolution to resolve the crisis through adoption of new Paradigm able to cope with the problems that the former Paradigm from was unable to deal with them. One of the most important findings of this study is that the progress of accounting within the last hundred years had embodied the steps defined by Kuhn in the private approach in progressing of science, where the international paradigm accounting moved from the form historical cost to the form of the fair value which was culminated in the issuance of standard reporting International financial 13 ( fair value measurements ) and if it has now compared with the local paradigm in Iraq (standardized accounting system) , the size of gap has been continuously widen over time compared with the previous Iraqi studies which carried out similar comparisons, because of the stability in the local paradigm and its inability to accommodate environmental change while the change and development on the other side continued. These results paved the way for introducing recommendation in necessity to change local paradigm and replaced it thoroughly by the paradigm of international accounting, being unable to achieve the goals that accounting founded for them ( providing useful information ) in the current environment conditions making use of the experiences of several countries that have passed similar circumstances and with deliberate manner in cooperation with the international professional bodies.
👁 مشاهدة
ادارة الموهبة والمقدرة الجوهرية للموارد البشرية كخيار لتعزيز الميزة التنافسية للمنظمات : بحث ميداني في وحدات الاداء الجامعي == Talent Management And Core Competency For Human Resources A Choice For Enforcement of Competitive Advantage For The Organization Field Research In University Performance Units
اسم المؤلف:
حسـين وليد حسين عباس
اسم المشرف:
غني دحام تناي الزبيدي
الموضوع العام:
الادارة والاقتصاد
السنة:
2013
الموضوع الدقيق:
ادارة اعمال
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
الغرض من هذا البحث تسليط الضوء على العلاقة بين ادارة الموهبة والمقدرة الجوهرية للموارد البشرية وانعكاسهما في تعزيز الميزة التنافسية للكليات، وسعى البحث الى تحقيق جملة من الاهداف المعرفية والتطبيقية. اذ تشكل ادارة الموهبة الاتجاه الحديث لادارة الموارد ال | The purpose of the research to focus the light on the relation between talent management and essential core competency for human resources and its inflects in enforcing competitive advantage for the colleges. Talent management represents modern direction to manage the human resources and the principle source to provide the organizations with high skill employees and distinguished performance. Also The core competency for human resources are regarded as cornerstones execute all tasks and duties that were undertaken by the colleges including the best competencies. Due to the great changes of the environment which are the colleges carry out their responsibilities, several colleges started looking for means and ways to strengthen their competitive advantage. The Problem of Field study is represented by the existence of clear failure in implementation of the activities of Talent management and concentrate on constructing core competencies for human recourse, and negligence of its role in consolidate competitive advantage in Iraqi colleges, Also the research aimed at to achieve several applied and knowledge objectives, and According to such a problem and objective , and in order to verify the variable of the main and sub - study , we formulated (7) principle hypothesis with (24) sun - hypothesis. Adopted The questionnaire as a tool to collect data of the study according to ready criteria and standards by using pentagonal Liker grade. It was subjected to the measures of honest and firmness, and distributed among (69) person from the employees in university performance units in (18) colleges from five Iraqi universities : “ Baghdad , Almustansiriya , Technical , Alnahrain , and AL.Iraqia university “. To analyze the data of the study, we used Statistics programs (SPSS) and (Excel). The statistical instrument that used in the analysis was “curve, available coefficient , correlation coefficient for Spearman , simple and multi linear slope and analyzing of the path”. The statistic approaches showed several results , the most important one was the existence of moral relation between the Talent management and core competency for human resources. Also showed that is moral effectiveness for each of the Talent management and core competency for human resources in consolidating the competitive advantage for the colleges , and the level of the effectiveness increase if they existed together. Regarding discussion of the results , the study presented several conclusions , out of the talent management and core competency for human resources are the competitive advantage for the colleges under dynamic environment that worked in the matter , which required increasing concentration on application of the activities of talent management and construct core competency for human resources ,that a working within , through knowing the advanced experiences of other advanced countries and make use of it in a best way
👁 مشاهدة
تاثير قنوات التوزيع في تحقيق رضا الزبون : بحث ميداني == The Impact of Distribution Channels To Achieve Customer Satisfaction / Field Research
اسم المؤلف:
حسين هشام عبد الرحمن السامرائي
اسم المشرف:
غسان قاسم داود سلمان اللامي
الموضوع العام:
الادارة والاقتصاد
السنة:
2012
الموضوع الدقيق:
ادارة اعمال
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
يعد التوزيع من عناصر المزيج التسويقي الرئيسة التي بواسطتها تستطيع المنظمات ايصال منتجاتها عبر قنوات خاصة الى جميع زبائنها في الزمان والمكان المناسبين لتحقيق المستويات المرغوبة من رضا الزبون، ولذا ومن هذا المنطلق والاهمية يعتبر بحث تاثير قنوات التوزيع في | The distribution of the elements of the marketing mix key by which organizations can deliver their products through private channels to all customers in the right time and place to achieve levels desired by customer satisfaction, so this sense and importance is to investigate the effect of distribution channels to achieve customer satisfaction in the industrial sector Iraqi basic orientation the current study. The eating study of customer satisfaction of topics complementary to the importance of distribution channels for organizations of Iraq, and the fact that the industrial sector is the most important pillars for building the economy of countries and their development, the researcher on the sample selection of industrial organizations of the Ministry of Industry and Minerals in Iraq, and the purpose of achieving the objectives of current research as sample consisted of (70) members of the administrative staff and technicians at the General Company for dairy products (Abu Ghraib) and the General Company for the manufacture of medicines and medical supplies - Samarra subsidiaries of the Ministry of Industry and Minerals in Iraq, and the purpose of updating the requirements of research data was collected and employ personal interviews as well as observations researcher that reward with the research sample, were Using a number of statistical methods mean, standard deviation, and simple linear correlation, and simple linear regression coefficient, and multiple linear regression coefficient, and test (Mann - Whitney) in the display, analysis and interpretation of the results of the study. The research found to a number of conclusions, mainly managed departments marketing that uses factors influencing the selection of distribution channels and evaluate the performance of distribution channels in directly influence customer satisfaction in order to achieve the levels desired satisfaction by senior management, but the influence evaluate the performance of distribution channels to achieve Customer satisfaction was greater than the effect of the distribution channels (totaling), On the other hand, factors affecting the choice of distribution channels have had a deep impact in achieving customer satisfaction, especially the factors relating to the organization totalling axes. The most important recommendations, the Iraqi companies Industrial if it wanted to achieve levels desired customer satisfaction it must increase interest productivity distribution channels and by working on a comparison between the rate of productivity channels distributive owned with rates similar to companies other competition, and motivate and reward members, and improve productivity channels distributive, and addressing the problems and obstacles faced by the members of the channel, and increased influence in the recruitment of all potential and financial resources optimally, so this sense and important companies must when selecting channels distributive appropriate work on the design of distribution channels fit in with their products and taking into care factors influencing in the selection of these channels on the one hand and evaluate the performance of the members of the channel (an attempt to take corrective action to adjust according to market developments) on the other, which ensures organizations Iraqi industrial further increase distribution opportunities for their products and to achieve levels desired by customer satisfaction, which is one of the most important objectives of Industrial Organizations Iraqi.
👁 مشاهدة
ستراتيجية العمل والتخصص في المنظمات غير الحكومية : دراسة لعدد من منظمات مدينة بغداد == Business And Specialization Strategies In The Non - Governmental Organizations/A Study Onseveralorganizations In Baghdad
اسم المؤلف:
حسين محمد لهمود الفتلاوي
اسم المشرف:
كامل كاظم بشير الكناني
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
التخطيط الاستراتيجي
الدرجة:
دبلوم عالي
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
ان للمنظمات غير الحكومية تاثير في داخل المجتمعات التي تنشط ضمنها، وهو يمثل التغيير الايجابي الذي تهدف تلك المنظمات احداثه في المجتمع، ويزداد ذلك التاثير باعتماد المنظمات غير الحكومية التخصص في مجال العمل واعتمادها استراتيجيات واضحة في اعمالها، والمجال | Maintaining the privacy of work and consistency on the strategic orientations are of the most important challenges facing the non - governmental organizations NGO especially that these organizations are working in an unstable environment which reflected in their work through facing many options and challenges encountered in connection with determining the nature of its business, and areas that copes with their ability, and focus on it.The study examined the deviation of non - governmental from the goals side acts side acts dispersion of efforts and weakens its focus on the main purpose for which it was founded. In addition to that, those businesses often do not align the jurisdiction of the non - governmental organization implemented in a manner incompetent, causing the waste of money and efforts. Hence it highlights the importance of specialization work for non - governmental organizations as a strategy. Therefore hypothesis that built the success of non - governmental organizations, but rather depends on how dependence specialization strategies that are consistent with its goals in the fields of employment and recognized the importance of networking and identify principles for dealing with other state institutions.The researcher studying the two projects and to compare the strategic directions and determine the amount of deviation from these trends, also touched on the sources of funding and networking and principles for dealing with government institutions.The study found that the strategy in general practices of NGOs in Iraq is weak, and there are no special strategies networking followed by organizations, there is also a gap between the strategic goals of the non - governmental organizations and the goals announced by the rules of procedure, and the weakness in the capacity of organizations to shift toward self - financing, where most of the projects rely on grants from the foreign & international part.The study also illustrated the most important solutions and proposals to increase the efficiency of NGOs strategic practices in the recommendations that came out of this study, by continuing academic studies regarding the strategic practices for NGOs
👁 مشاهدة
تاثيرات الخطا البشري في المخاطر المصرفية وامكانية التحول نحو المنظمة المتعلمة : بحث تجريبي في عدد من المصارف العراقية الخاصة == The Effects of Human Error In The Banking Risks And The Possibility of Transition To A Learning Organization Empirical Study In A Number of Iraqi Private Banks
اسم المؤلف:
حسين لازم الزيدي
اسم المشرف:
سعد علي حمود عباس العنزي | صادق راشد حسين الشمري
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
ادارة اعمال
الدرجة:
دكتوراه
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
يهدف هذا البحث الى دراسة تاثيرات الخطا البشري في المخاطر المصرفية وامكانية تحويل المصارف العراقية الخاصة الى منظمات متعلمة، وذلك من خلال قياس واختبار تاثير الخطا البشري في المخاطر المصرفية، والوقوف على المخاطر الاكثر ارتباطا به للتركيز عليها، وتقديم المع | This research aims to study human error effects in the banking risks and the possibility of converting the Iraqi private banks to educated organizations, and through the measurement and testing of human error effect in every kind of banking risks types and stand on the most closely associated with the risks in order to focus on them and make appropriate processors have with respect to and increase the availability of skills and expertise required to carry out banking operations of error - free manner. Find dealt with human error in terms of meaning and understandable, classifications and types, causes and consequences and its approaches and theories. Also addressed placed banking risks in terms of meaning and concept, species and entrances and theories, also addressed placed banking risk management and measurement. Also addressed the evolution of organizations down to the learning organization, including the concept and characteristics and dimensional measurement, and the requirements of becoming a learning organization. The research was sealing his intellectual and theoretical study of the relationship between the three threads with the submission of a successful international experiences. We depart search of his problem to was the need of the Iraqi private banks, which are supposed to reflect the level of development and progress in financial and economic of the country areas, to a deeper understanding of the human errors committed within the bank either by management or employees, and to understand their causes and consequences and its direct and indirect effects in banking risks, which are a feature of the banking environment, and thus its impact on the bank's success in achieving its objectives, or protect it from falling into failure, and leave the banking market. So it was necessary to find a strategy to ensure the management of human errors and management of banking risks, be the basis of learning from the mistakes of the past and adopt the principle of creativity and knowledge, within the court system called the learning organization.The research methodology depend on experimental method, has identified a set of hypotheses that have been tested different tools of financial analysis, the style of case study statistical tools. Has been selected five banks exposed to real problems for analysis and access to the results serve to know the effects of human error in the banking risks, it was also selected three banks from the good rating for comparative purposes to measure the possibility of converting to banks, educated organizations. The research has come to many of the most important results that the most important errors that affect the banking risk is management mistakes, especially mistakes of decisions making, and that more risk is affected that the credit risk. The research found that the dimensions of learning organizations in Iraqi banks available moderately, and that non - distressed banks are best able to switch to an learnining organizations
👁 مشاهدة
محـددات الميزة التنافسية للقطاع الصناعي في الصين والعراق : دراسة تحليلية == Determinants of Competitive Advantage In The Industrial Sector In China & Iraq Analytic Study
اسم المؤلف:
حسين غازي رشيد
اسم المشرف:
فوزي حسين محمد الحديثي
الموضوع العام:
الادارة والاقتصاد
السنة:
2010
الموضوع الدقيق:
الاقتصاد
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
The determinant of competitive advantage is one of the most important topics of the international economics because of the fierce competition at the national markets ,and so many studies have been conducted to answer the question - why some countries succeeded in creating and keeping its competitive advantage while others failed in this achieve this goal.The study goes off from the following hypothesis to adopt the determinants as a package plays a major role in gaining a foothold at the international markets. The aim of the study is to find out the nature of the determinants of competitive advantage of the industrial sector in Chinas economy.To test the hypothesis ,the study included three chapters ,the first was dedicated for the conceptual aspects ,while the second was devoted to the determinants of competitive advantage in the Chinese economy.the third studied the Iraqi industrial sector and its opportunities in the lights of determinants of competitive advantage. The study reached the following conclusions1 - the abundance of the production factors that embodied in the comparative theory is not anymore able to explain success at the international markets.2 - The new concepts of competitive advantage focuses on the productivity of the production factors.3 - China did not rely on its low - wage labor only but also tried every thing possible to keep its competitive advantage through building modern infra - structure, spending more entraining labor force, and allowing foreign investment.4 - The industrial sector in Iraq is very weak because the makers of economic policy neglected all determinants of competitive advantage
👁 مشاهدة
مقارنة احصائية للحالة الصحية لاطفال المحافظات الجنوبية دون الخمس سنوات بين عام 2006 و2011 == Statistical Comparison of The Health Status of Children Under Five Southern Provinces Between The Years 2006 And 2011
اسم المؤلف:
حسين عيسى مسلم القريشي
اسم المشرف:
اسماء نجم عبد الله
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
الاحصاء التطبيقي
الدرجة:
دبلوم عالي
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
العراق هو احد الدول التي عانى اطفاله من ظروف صعبة جدا , فواقع العراق السياسي جعل اجيال عدة تعيش في ظروف انسانية غير طبيعية لعقود من الزمن ان هذا البحث يهدف الى اجراء مقارنة للحالة الصحية للاطفال دون سن الخمس سنوات في المحافظات الجنوبية بين2006 و2011 اعتم | Iraq is one of the states that children suffering from very difficult circumstances, the reality of Iraq's political make several generations living in abnormal humane conditions for decades that this research is aimed at a comparison of the health status of children under five years of age in the southern provinces between 2006 and 2011, a researcher in the study approved the cluster survey data multi - third variables in the 2006 survey cluster multi - fourth variables in 2011, which Ajerthm the Ministry of planning / Central Bureau of Statistics, was taking the most important influences on children's health, including malnutrition, disease, diarrhea, respiratory infections, vaccines, drinking water, sanitation health, quality of feeding, social, educational and axis through the use of style analysis world by using Principal Component analysis to derive the most explanation of the health status of the children of Iraq in two years, factors and through the use of some software statistical shelf SPSS to show results concluded the researcher as shown by the results of the analysis the World in 2006 for the provinces as a whole that there are five significant factors that control the thirteen variables involved in the search on the southern provincial level either in the year 2011 for the provinces, the results showed the presence of four significant factors that control the three variables ten We note that the number of factors decrease between two and it conclude that health status in advance, either for the environment. in the year 2006 showed the results of factor analysis of the present, there were five significant factors that control the variables as a whole Lama in 2011 Veugd also five influential moral factors in health status and conclude that there is no difference in health status between the two for the present, As for the countryside were the results of the analysis the global him that he showed in 2006, there are five significant factors that control the thirteen variables involved in the search and in the year 2011, the results showed the presence of five moral factors controlling the variables and here we conclude that the lack of difference in the number of factors for the countryside between the two but there is an increase in the strong variables within the factors in the year 2006, which infer the existence of a very simple interest in rural health. the results also showed that the strongest variables influence the health aspect which vaccines variables making it one of the most important variables for the years 2006 and 2011 and we can call this component component health and that the strongest variables and rank second is the second component as included variables (diarrhea, coughing disease, the quality of the land housing, child's height, weight of the child, breastfeeding, the child's age, number of children under five years in the family) and we can call this vehicle as the (environment Child). It is the most important recommendations were are 1 - Give the subject of child health under five years of great interest by the state and the provision of supplies for all of it 2 - the need for attention and attendance routine vaccines to take the vaccines in a timely manner with the need to keep Bacart vaccines to know when the vaccine 3 - Increase health campaigns carried out by the Ministry of Health and for more than a vaccine as well as increased dropouts campaigns for all routine vaccines
👁 مشاهدة
الاوراق المالية الاسلامية بين النظرية والتطبيق == Islamic Securities Between The Theory And Practice
اسم المؤلف:
حسين علي هاشم اللعيبي
اسم المشرف:
اسعد جواد كاظم الانصاري
الموضوع العام:
الادارة والاقتصاد
السنة:
2009
الموضوع الدقيق:
الاقتصاد
الدرجة:
دكتوراه
الجامعة:
جامعة البصرة
اللغة:
العربية
مكان الجامعة:
البصرة
الصفحات الاولى:
المستخلص:
ndirect investment with securities in the international bourses is developed upon merging the globalism and the wide range of communication revolution making this world like a little mini village, but handling the securities under the law made by mancontrolling the economic movement according to the capitalism eventually is in contrary with the rules of the Islamic forgiveness legalization advices us to avoid selling through corruption things, those harming the community or prohibited for itself nature and itsnegative effects on its taker as to it is interested with producing and merchandise alcohols, drugs , or pork flush etc. of unethical services or those dealing with usuries which is sale the debts which is a prohibited or aleatory contracts or gambling sales' forms and then Islamic Economical Thought now passing a parturition and coming to a point where the outcome providing types of Islamic tools and securities which may an alternative of the economical law made by the man.This thesis is interested to separate the right one from others this from and showing its correlation with the economical theorem and the scientific concepts serving the economical development , First chapter argues the matters of comparative and distinguishingbetween these two types in regards to the theoretical part arguing the theories of concerned capital interest price related with the securities in the capitalism economical though and then discussing the principles of Islamic economics and the prohibited sales as per the Islamic legalization whole the second chapter argued the economical inclusion of it attempting to find its relation with the theories of production, distribution and handling as well as the methods of filling the saving and financing investments eitherdirectly or indirectly. Third chapter concerned with issuance such these securities in the real world in the states and is different in the financial institutions , banks, investment funds and incorporations , also the economical principles of fiscal , monatory and development policiesbenefiting from such these applications. While fourth chapter is dictated to show modernized methods to produce such these securities called Islamic Financial Engineering followed by the conclusion of the researcher to produce new products in relevantwith developments need and application. Consequently, the researcher concluded the most important results and recommendations in this regards through which it is notice the realization possibility of verification from the target hypothesis or not!.
👁 مشاهدة
استخدام المواصفة القياسية الدولية لتحسين جودة الاداء ISO 9001 : 2000 في قسم المشتريات لشركة نفط الجنوب : دراسة حالة == Improvement Performance of Purchasing Department of South Oil Company In Basrah (A Case Study)
اسم المؤلف:
حسين علي زيدان العقابي
اسم المشرف:
محمد عبود طاهر | علي محسن يوسف
الموضوع العام:
الادارة والاقتصاد
السنة:
2006
الموضوع الدقيق:
ادارة اعمال
الدرجة:
ماجستير
الجامعة:
جامعة البصرة
اللغة:
العربية
مكان الجامعة:
البصرة
الصفحات الاولى:
المستخلص:
Purchasing management is considered the most important functions of the industrial companies as to its great role in providing all requirements of the works of these companies so the performance of workers employed in purchase control in regards to the quality of performance and the positive effects on realizing the best levels of quality in respect of purchasing materials and equipment required for employment supply and production ?The study accredited the Standard specification ISO 9001 : 2000 toidentify the level of current performance quality for the stages of purchasing transaction and then evaluation the performance of purchasing department identifying weakness point and search for improvement techniques to develop the performance of employees of purchasing management. ?The main objective of this study is to identify the real fact of purchasing management and intend to improvement it through applying ISO 9001 : ?The study depended upon a hypotheses including (applying ISO 9001 : 2000) at purchasing department through determining the level of application and documentation among the requirements and the real fact of the performance of purchasing department and then express the level of quality for current performance to the sake of identifying the procedures.?The researcher concluded the following : Purchasing management suffers from the weakness of the accredited system to find qualified suppliers avoiding failure of supplying. And level the documentation of purchasing department and the limitation of reviewing and reference to old orders of the suppliers who would dealt with and they filed in supplying but it is continued dealing with them again.
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راس المال الزبائني بتماثل الزبون والمنظمة في اطار فلسفة التسويق الشمولي : دراسة تحليلية لاراء عينة من المدراء والزبائن بمصرفي الرافدين والرشيد == Customer Capital Via Customer - Organization Identification Within The Framework of The Holistic Marketing Philosophy (A Analytical Study of Sample Opinion From Managers And Customer At In Al - Rafideen And Al - Rasheed Banks
اسم المؤلف:
حسين علي عبد الرسول الجنابي
اسم المشرف:
غسان قاسم داود سلمان اللامي
الموضوع العام:
الادارة والاقتصاد
السنة:
2012
الموضوع الدقيق:
ادارة اعمال
الدرجة:
دكتوراه
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
يهدف البحث الحالي الى توظيف اطار فلسفة التسويق الشمولي لتعزيز راس المال الزبائني بوجود تماثل الزبون مع المنظمة كمتغيروسيط. وتتجسد مشكلة الدراسة الرئيسة بتساؤل اساسي مفاده كيف يستطيع المصرف ان يعزز راس ماله الزبائني من خلال تبني فلسفة التسويق الشمولي. وت | Current research aims to employ framework of a holistic marketing philosophy to enhancing customer capital existence of customer - organization identification. And embodied the main problem of the study questionably fundamental view how can the bank to enhancing its capital customer through the adoption of a holistic marketing philosophy. The study sample target managers in the Rafidain and Rasheed, as well as his customer, has been included in the study sample (120) individual heads of departments and branches. Offset (120) customers of the two banks. For the purpose of data collection research relied on questionnaire as the main tool has been developed in the light of the views and thoughts of researchers and specialists in the field of study variables.In light of the results of the statistical analysis, Search devised a set of conclusions was the most important : Bank can enhancing its capital customer through relied on marketed holistic philosophy verify the customer's social needs in identification. Based on conclusion study by the research, was derived a set of recommendations, the study community can find to overcome some obstacles present or future, especially since the banking industry in Iraq is witnessing dramatic shifts. Perhaps the most important of these recommendations was the need to adopt management banks surveyed holistic marketing philosophy and work to make them, through the inclusion of the Bank's vision and mission, and must move towards different market sectors so that they can penetrate as much as possible from the market
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تنمية السياحة في العراق وتاثيرها الاقتصادي والاجتماعي في المجتمع : رؤية استراتيجية == The Development of Tourism In Iraq And Its Economic And Social Impact On The Society
اسم المؤلف:
حسين عباس خلف
اسم المشرف:
فارس كريم بريهي
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
التخطيط الاستراتيجي
الدرجة:
دبلوم عالي
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
يمتلك العراق مقومات وجود سياحة نشطة لوجود عناصر الجذب السياحي فيه والمتمثلة بالارث التاريخي والحضاري العريق , وكذلك وجود مراقد ومقامات الانبياء والاولياء الصالحين , كما يمتاز بتنوع طبيعته الجغرافية.تسلط الدراسة الضوء على مفهوم السياحة ونشاتها , وماهية ال | Iraq has the elements of active tourism because the presence of elements of the tourist attractions, the inheritance of historical and cultural heritage, also there shrines of prophets and saints, and various geographical nature.the study are highlights the concept of tourism and its beginning, the concept of development and the tourism development and its importance, moving towards the most important types of Iraq tourism, also refers to its current role in contributing to the national economy and its impact on the community run the manpower, the number of students graduating with this specialization, and then discusses the obstacles that facing tourism in Iraq, it also discusses how to work on the tourism sector development and make it an opportunity to adopt on variety the sources of revenue for the country, which can contribute to tackling the defect in the national economy by diversifying sources of revenues, bring foreign currency, and have an impact on society also by providing employment opportunities, by absorption of unemployment rampant, and establish generations have a culture aware for tourism value and interest in.The most important have conclusion it this study : ? Iraq has many elements for the advancement of tourism sector, including legacy of cultural and religious variety and picturesque nature, as well as human resources that had the capable to success the work of the tourism sector also had features of social and cultural variety and this whole represent strengths points supports the possibility of making tourism the basis of major factor for the adoption by supporting the national economy and provide jobs to absorb part of the existing unemployment and a reason to increase the awareness and culture among the members of society.? There are obvious neglect to tourism sector in Iraq by the legislative and executive authorities and lack of interest in it to take the role in supporting the national economy, the diversification of the country's resources and leave the unilateral economy, this neglect its from not to consult with the public and private sector to regarding the enactment of legislation pertaining of tourism, and confusion determining roles and duties assigned to tourism board.The most recommendation that study done are : ? Must be a real will that work to provide a suitable environment to success the tourism sector in Iraq, starting from the enactment of legislation to support this sector down to give the role and objectives clear to him, through the facilities of banking and financial support to encourage the private efficient sector taking place in this field, and must provide the infrastructure to help and ensure the success of the projects, that to not forget the security side, political stability and who does not exist without them for the process of tourist development.? Formation a committee to coordinate between the government sector and the private sector, and oversee the implementation of the tourism sector development strategy, reporting and feedback it, and give recommendations to the decision - makers.
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تاثير بعض عوامل البيئة الداخلية للمنظمة في نجاح التخطيط الاستراتيجي : بحث استطلاعي لاراء عينة من العاملين في صحة كركوك - العراق == The Effect of Some Internal Environment Factors of The Organization In Strategic Planning Success Exploratory Research of Health Employees Sample In Kirkuk / Iraq
اسم المؤلف:
حسين صابر حسين جيمةغي
اسم المشرف:
انتصار عباس حمادي الدليمي
الموضوع العام:
الادارة والاقتصاد
السنة:
2015
الموضوع الدقيق:
ادارة التمريض
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
تتجسد مشكلة البحث في اطارها العملي بمحدودية الاهتمام بدراسة تاثير عوامل البيئة الداخلية للمنظمة والممثلة ( بدعم الادارة العليا، الموارد، مشاركة العاملين، الالتزام التنظيمي ) في نجاح التخطيط الاستراتيجي خصوصا في المنظمات الصحية. هدف البحث الى دراسة عوا | The practical framework of the research problem is the limited interest of the study on the effect of the internal environment and factors of the organization like (support of the senior manager, resources, employees participation, organizational commitment) to the success of the strategic planning especially in health organizations.The research aims to study the internal environment factors and its effect in strategic planning success in Kirkuk Health Department in Iraqi Ministry of Health through studying their capabilities and ability to study the health organization needs by studying a sample includes (100) person (general managers, head departments, and health centers managers).The data collected by depending on questionnaire then analyzed by using the statistical program (SPSS).The study finds out some important results to prove the research hypothesis that said there is a link between internal environment factors on strategic planning success.The study finds a set of recommendations that contribute in developing the mechanism that can be applied in Kirkuk Health Department also propose more future research in strategic management fields to accommodate the problems of the health sector.
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ادارة المخلفات الصلبة باستعمال نظم المعلومات الجغرافية : بحث تطبيقي في مديرية بلدية الحلة == Management Solid Waste By Using Geographical Information System
اسم المؤلف:
حسين رضا سعيد الخفاجي
اسم المشرف:
سعدون حمود جثير الربيعاوي
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
ادارة البلديات
الدرجة:
دبلوم عالي
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
تعد مشكلة النفايات الصلبة في وقتنا الحاضر مشكلة عالمية بين دول العالم جميعها ومنها العراق، وقد تزايدت حدة هذه المشكلة في الوقت الحاضر كنتيجة لزيادة عدد السكان، والنمو الاقتصادي وارتفاع مستوى المعيشة وازدياد معدل استهلاك الفرد والتوسع العمراني والحضري، | The solid waste problem in the present day global problem among all countries of the world, including Iraq, have increased this problem unit for the time being as a result of the increase in population, economic growth and rising standards of living and the increase in per capita consumption, urbanization, urban, and must find a suitable for this problem, what solutions their negative effects on the environment and human health.The problem with traditional search methods that rely on the experience of self and experience, which have become 'ineffective in the current solid waste management, and not to activate the screening process which is the appropriate solution to the problem of waste due to reduced amounts raised and utilized in recycling operations, in addition to the lack of landfill sites healthy matching conditions environmental and health standards.The research aims to stand on the practice of operations management of solid waste in the city of Hilla, carried out by the mayor of Hilla Directorate - solid and the environment Waste Division, through field visits and personal interview to officials of the municipal departments and units of its data collection and information related to solid waste, and assess the current status of the processes of collection and transport waste through the questionnaire that had been prepared for citizens and employees, as well as to determine the solid waste disposal sites (landfill) in accordance with the environmental and planning standards using spatial analysis of GIS technology (GIS). The search reach a set of conclusions was the most important, operations carried out by the municipality of Hilla Directorate only limited to two (collection, transportation and disposal of waste in the open position) and it is not working properly, because of the many problems that can be identified as finance, human and material, and the presence of serious and genuine desire for the process of sorting the waste by the citizens in the event of availability of the necessary supplies, and that the current landfill site has many environmental and health damage due to its location is not appropriate and that his work is not in accordance with the engineering and technical mechanisms standard applicable internationally.Based on the findings of the research results it has developed a set of recommendations including minutes prepared by the municipality of Hilla Directorate about what produces the individual per day of waste and identify and classify types of waste because of its significant impact in the stages of waste management, and the preparation of programs and courses developmental for integrated solid waste management staff and workers, and educating and encouraging citizens on the need for the initial screening of waste by him and the adoption of spatial analysis of GIS technology (GIS) in finding the best sites for manufacturing plants or landfill sites according to environmental and planning conditions,
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توظيف الحلول الابداعية لتحقيق متطلبات التحسين المستمر للجودة في مشاريع مياه الشرب : بحث ميداني في دائرة ماء بغداد == Harnessing Innovative Solutions For Achieving Continuous Quality Improvement Requirements In Water Treatment Plants A Case Study of Continuous Quality Improvement In Baghdad Water Authority
اسم المؤلف:
حسين خضر احمد
اسم المشرف:
صلاح الدين عواد كريم الكبيسي
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
ادارة البلديات
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
يهدف البحث المعنون (توظيف الحلول الابداعية لتحقيق متطلبات التحسين المستمر للجودة في مشاريع مياه الشرب) الى توظيف مداخل التفكير الناقد والابداعي وادوات الحلول الابداعية للمشكلات, في التحسين المستمر للجودة, للمساعدة في انجاز العمليات التشغيلية بفاعلية في مش | This Research aims for harnessing critical and innovative thinking approaches besides innovative problem solving tools in pursuing continual quality improvement initiatives for the benefit of achieving operations results effectively in water treatment plants in Baghdad Water Authority, as integration of those two approaches with investing in employee need of achievement and self - actualization is essential to improve drinking water quality. Case study has been used in fulfilling this research in the sadr city water treatment plant, which was chosen as a study sample as it facilitates describing and analyzing its current operational situation, collecting and analyzing its own data, in order to get its own desired improvement opportunity be done.Many statistical means and visual thinking promoting methods has been used to achieve research task, at first bar charts visual representation advantages was harnessed to compare the project main treatment processes for the years (2009 - 2014) to appoint weak points to avoid them, by harnessing (P - Chart) to evaluate chlorine and turbidity processes behavior that showed a weak performance in the year (2014), and as the chart shows that these two processes variation is within statistical control limits and follows the common variable law that is inherent to any production process, we went for harnessing Pareto analysis diagram to identify significance of all project business processes variation causes in order to appoint them as main causes in the fish bone diagram to identify root causes of water quality problem, and for accurate diagnosis of variations problems the (X bar - R ) chart has been applied as it shows : changes in the center of the process, which is seen mainly on the (X bar) chart ; changes in the variation between the subgroups of the process, which is seen mainly on the (R) chart.For achieving process incremental improvement by investing in human being natural characteristic of need for achievement, the (Individuals - Moving Range) Chart technique has been applied to achieve process concurrent control, attaining its improvement by best followed acting on its constrains and by means of employees comprehensive participation, and by doing so with aids of series of action plans according to Deming's cycle, improvement results has been achieved through synoptically reduction in observations readings arithmetic means for water quality variables : residual free chlorine ; turbidity. To measure project ability for development, checklist approach has been applied to identify its capability to apply innovative problem solving methodology and continuous quality improvement initiatives, the results showed existence of these two variables in the project business procedural contexts, besides the existence of influence of the first research variable on the second, which was tested and confirmed in research hypotheses testing chapter, which showed beside that a statistical confirmation of the research quantitive improvement results. Finally Practical recommendation have been submitted that reflex research conclusions, the most important one advise adopting suitable innovative problem solving tools that support project treatment processes controlling and improvement, specially intended is the (Individuals - Moving Range) Chart technique, besides the necessity of establishing a new sub - department for quality control with incorporeal and lawful character, and a specialized continuous quality improvement team in every water treatment plant in Baghdad Water Authority
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التاثيرات المتبادلة بين السياستين النقدية والمالية وامكانية التنسيق بينهما لتحقيق الاستقرار في الاسعار : العراق حالة دراسية == Mutual Influences Between Monetary And Fiscal Policy And Possibility of Coordination Between Them To Achieve Stability In The Prices (Iraq Case Study)
اسم المؤلف:
حسين خالد حسين الصميدعي
اسم المشرف:
نهاد عبد الكريم احمد العبيدي
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
الاقتصاد
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
The research assumes that the lack of coordination in the economy between monetary and fiscal policy will make the general level of prices in an unstable state.The research aims to clarify the objectives of coordination between monetary and fiscal policy, particularly since there are reciprocal influences between them this as well as the implications of the lack of coordination, In addition to the damages that may result in the economy, especially in developing countries such as Iraq as a case study.In order to briefing the subject of research, it has been divided into three chapters. Cares the first chapter of the theoretical framework for both monetary and fiscal policy and the interaction between them, and the second chapter dealt coordination and mutual influences for both policies, The third chapter addresses the coordination between monetary and fiscal policy in Iraq, Finally came the conclusions and recommendations reached by the researcher.The research concluded that the stability in the general level of prices, which is currently in Iraq was continuing because daily interventions of the Central Bank through currency auction. In addition Iraq has suffered since 2004 from weakness in the coordination process and until 2014, where a clear program is not available or formal framework for coordination in Iraq. But because of lower oil prices, the start of coordination between the central bank and the government to plug the budget deficit.Research has recommended that it should be both authorities agree on a common goal to achieve specific objectives for both the two policies and selecting the optimal mix that achieves this goal. Increase the credibility and transparency of the two policies through the increase in the effectiveness of the Central Bureau of Statistics, as well as the announcement of all important economic indicators. Continued the modern economy that every action taken by fiscal authority has implications on the monetary policy operations, And vice versa. Especially since the monetary and fiscal authorities have different targets led to the appearance of a conflict in the application of monetary and fiscal policy which would disappoint policies to achieve their objectives. So the modern economy cares very attention for coordination issues between monetary and fiscal policy where the need to effective coordination requires a sustainable and credible policies. So the modern economy cares very attention for coordination issues between monetary and fiscal policy where the need to effective coordination requires a sustainable and credible policies. In addition to the presence of another condition you must be met in coordination called the institutional and legal arrangements for coordination.Iraq needs to coordination between the monetary and fiscal authorities and institutional arrangements for this coordination more than other countries, especially after the modern trends pursued by the monetary and fiscal policy after 2003. Where both the two policies taken opposite directions, monetary policy has taken a deflationary policy but fiscal policy, it has taken an expansionary policy, which reduced the expansionary fiscal policy success rates and cost of monetary policy many financial costs. The importance of this research from the benefits to the economy of the coordination process, as it will make the two policies agree on common goals, which soften or eliminate current and future conflicts between the central bank and the government.In relation to the research problem is that the weakness in the coordination process creates a state of imbalance and economic instability, as both the two policies become incapable of achieving their objectives as required, in particular the stability in the general level of prices
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تقييم السياسات المحاسبية لتطبيق مبدا الاعتراف بالايراد لعقود التامين المحلية في اطار معيار الابلاغ المالي الدولي (4)
اسم المؤلف:
حسين حوشان جار الله
اسم المشرف:
صفوان قصي عبد الحليم الطه
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
المحاسبة
الدرجة:
ماجستير
الجامعة:
جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
ان شركات التامين هي احدى القطاعات التي لها دور مهم في مختلف اقتصاديات العالم, الامر الذي ادى الى اهتمام مجلس معايير المحاسبة الدولية بموضوع المحاسبة في شركات التامين , وذلك من خلال اعداد معيار كامل تحدد من خلاله المعالم الاساسية التي يجب ان تحذوها شركات ا | Including that of the insurance companies is one of the sectors that have an important role in the various economies of the world, Me International Accounting Standards Board the issue of accountability of insurance companies, and through the development of full standard which it set out the basic parameters that must be Thdhuha insurance companies When making the process of recognition and measurement own contracts insurance, despite the obvious attention at the international level in the insurance contracts issued by insurance companies in terms of measurement and disclosure, but the standards and local accounting rules Council did not go towards the local base version until now resulting in the departure of local applications for international acceptance, in terms of providing information appropriate and useful, especially in the field of non - recognition of the financial statements revenue according to the international standard requirements (4) and draft proposed to develop it and on this basis Display researcher in his research subject (accounting policies, evaluation of the application of the principle of revenue recognition for local insurance contracts within the framework of IFRS (4)) It linked the importance of research of the importance of the application of the standard insurance contracts requirements IFRS4 being of modern accounting standards, which helps applied to enhance the work of insurance companies and improve their services and achieve the quality and transparency of the information provided by users on all aspects of insurance contracts, particularly the recognition of revenue, as research aims to : 1 - Statement of the way in which the economic unity under which the composition of the profits or losses of the risks through the development and investment as well as the customers account.2 - Statement on the nature and extent of the risks borne by the economic unity as a result of the issuance of insurance contracts.3 - study issued by domestic insurance companies and insurance contracts and analyze the accounting procedures used to have. To achieve the objectives Find the hypothesis that situation, that the adoption of IFRS (4) and the draft of the proposed development and other international practices and adapted for domestic purposes will contribute to the evaluation and development of standardized accounting system for insurance companies, and through this study, the researcher to a number of conclusions was the most important : 1 - The insurance contract under IFRS 4 Insurance contract is a contract whereby one of the parties accept (the insurance company) a significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder for check uncertain future event falling (insured event of it ), which adversely affects the policyholder, and so the contract is not an insurance contract unless the mission transfer insurance risk, are significant insurance risk only if such insured event to lead the insurance company to pay an additional important benefits in any way was not.2 - The IFRS 4 makes a distinction between financial risk and risk insurance, as the insurance risk is the non - financial risk transferred from the contract holder to the insurance company, so that the contract, which displays the insurance company to financial risk without insurance risk is not an insurance contract.3 - The insurance company recognizes premiums earned income directly regardless of the delivery of services provided under the contract, and this is not consistent with the requirements of revenue recognition under IFRS 4, as Paragraph 56 of the draft standard that the insurance contract revenues must imagine the promised transfer of services from the insurance contract amount reflects the services provided.4 - Requires a standard financial reporting number (4) of the insurance company to disclose data that help users understand the amounts and timing of future cash flows from insurance contracts, with the physical impact and the degree of uncertainty surrounding them that afflict the amount of maturity and claim related to them, and lack of clarity as well as the disclosure of sensitive information relating to the profit and loss and property rights for the change in the effect of physical variables.One of the main recommendations of the study are : 1 - Recommending the adoption of the International Financial Reporting Standard No. (4) and interpretations and standards relevant to make the most in the field of accounting in the insurance companies.2 - The need for revenue recognition as stipulated in paragraph (56) of the draft standard terms of Paragraph 56 of the draft standard that the insurance contract revenues must visualize the promised transfer of services from the insurance contract amount reflects the services provided.3 - The need to direct Iraqi standards and accounting rules Council to issue a specialized standard on accounting for insurance as part of a standard financial reporting number (4) and draft amending it.
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تحليل وقياس العلاقة بين اسعار النفط واسعار الصرف في دولة مختارة مع اشارة خاصة للعراق == Analyze And Measure The Relationship Between Oil Prices And Exchange Rates In Selected Countries With Special Mention To Iraq
اسم المؤلف:
حسين حسب الله علوان
اسم المشرف:
ايمان عبد خضير الغريباوي
الموضوع العام:
الادارة والاقتصاد
السنة:
2014
الموضوع الدقيق:
الاقتصاد
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
The relationship between oil price and exchange rate is important, especially in oil exporting countries. Because the fluctuations in oil price lead to instability of the revenue of oil exports, which leads to an improvement or decline in the net trade balance, as well as international reserves. In countries that adopted floating exchange rate regime, the improvement or decline in the net trade balance cause appreciation or depreciation in their currencies, while countries that depend fixed (or managed floating) exchange rate regime, the rise or fall in international reserves (as expected) lead to appreciation or depreciation in their currencies.This research discussed and analyzed the relationship between the oil prices and U.S. dollar exchange rate, as well as the relationship between the oil price and exchange rate in three oil - exporting countries (Algeria, Norway and Iraq), which adopts different exchange rate regimes. The unit root test, co - integration test, vector error correction model and Granger causality test have been adopted in this research to check the existence and direction of this relationship. The results were as follow : there is long run relationship between U.S. dollar exchange rate and oil price. The VECM and Granger causality test refer to dollar as the explanatory variable (i.e. the dollar fluctuations lead the changes in oil price). Whereas there is no relationship between oil price and Algerian dinar exchange rate. but in Norway there is long run relationship between oil price and krone exchange rate, according to VECM and Granger causality test the oil price is the explanatory variable (i.e. the changes in oil price lead the fluctuations in krone exchange rate). In Iraq there is long run relationship between oil price and Iraqi dinar, Granger causality test refer to one direction causality run from oil price to Iraq dinar exchange rate (i.e. the changes in oil price lead the fluctuations in exchange rate). On other hand, VECM refer to two causality long run relationship (i.e. both oil price and exchange rate cause each other), the latter result is not accepted by the economic logic, because it is not possible the IQD affect the crude oil prices
👁 مشاهدة
تاثير اليات حوكمة الشركات في ممارسات التحفظ المحاسبي == The Effect of Mechanisms Corporate Governance In The Accounting Conservatism
اسم المؤلف:
حسين جليل محسن الموسوي
اسم المشرف:
بشرى عبد الوهاب محمد حسن الجواهري
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
المحاسبة
الدرجة:
ماجستير
الجامعة:
جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
يهدف هذا البحث الى الوقوف على طبيعة تاثير بعض اليات الحوكمة في ممارسات التحفظ المحاسبي لعينة من المصارف المدرجة اسهمها في سوق العراق للاوراق المالية وتحديد الالية الاكثر تاثيرا في ممارسات التحفظ المحاسبي. ولتحقيق هذا الهدف تم استعمال كل من الية ( حج | This research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective the use of all of it (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables was used two models to measure the Accounting Conservatism practices would represent by (model C - Score) and (model Basu revised), which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the period from 2008 to 2013. In light of the results recommended the search to : compel Iraqi companies listed on the Iraq Stock Exchange to disclose - I all relevant to the application of corporate governance and mechanisms of information. listed companies in the Iraq Stock Exchange on the continued practice - II of accounting policies are conservative because of their active effect in curbing the excesses of assets and gains and investor protection values, and that does not understand that call for overkill in the exercise, but guidance for the application of the decision - making and what does not allow misleading users. III - listed shares in the market companies that the Board of Directors lineup include independent members with expertise and efficiency and strive to provide an audit committee has members independent and qualified and experienced financial and accounting know - how with set limits on rates of ownership and disclosure and follow - up property effectiveness and increase interest in the drafting of the report prepared by the auditor allowing the opportunity to demand more from the accounting reservation to limit the opportunistic behavior of management practices.
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الفساد الاقتصادي واثاره على عملية التنمية الاقتصادية في البلدان النامية == Economic Corruption And Its Effects On Economic Development Processes of Developing Countries
اسم المؤلف:
حسين جابر عبد الحميد الخاقاني
اسم المشرف:
يحيى غني جاسم النجار
الموضوع العام:
الادارة والاقتصاد
السنة:
2008
الموضوع الدقيق:
الاقتصاد
الدرجة:
دكتوراه
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
There are many economic issues that concern society at the local level and international level and which constitute a serious challenge to the peoples and governments, perhaps including the issue of corruption in all its forms and manifestations and effects, which now attracts the attention the issue of human society everywhere. It is simply exploiting public office for personal gain, and reflects the exploitation of aberrant behavior in the noble human values of justice and equality. Perhaps the importance of these values stem from the focus of divine religions and the situation on their relationship to human life, all peoples seek to achieve, and failure to achieve increase of injustice and poverty deepens and broadens social differences, and put right is misplaced, whichincreases the weight of life and the high cost of living.The term "corruption" was not known in the literature or the media before the final quarter of last century, but spread wide and its negative made him impose himself strongly in global forums, and that started the last decade of the last century until the issue of corruption became the focus of attention of researchers who studied forms of corruption The concepts and revealed about the bad effects at all levels including the economic level, complicated by the conference, which was established by the organizations and issued the right decisions at the level of global forums like the United Nations and the European Union and others, until now the foremost concern of each government is trying to instil confidence among the governed aspiring to good governance associated with low degree of corruption. Researchers have not agreed to define the concept of corruption or specific definition is due to a disagreement over any type of conduct that should be included or excluded from the concept of corruption, in addition to the different culture from one country to another, as well as laws and social mores that allow certain behaviors are considered corrupt in the eyes of the countries Other.With the rapid globalization and economic openness in the Nineties past, corruption has become the focus of global concern, those years have seen a growing recognition that addressing the phenomenon and discussed by policy makers and academics.Many of the studies discussed the issue of corruption has focused on noneconomic reasons for corruption, which causes social, legal, administrative, and suggested means of reducing corruption through a package of laws and anticorruption legislation and the application systems of good governance, either for reasons of economic corruption have been the lowest share of research and analysis. Despite the importance of non - economic causes of corruption, but the economic causes of great importance established by the facts in the form of slower economic growth and the erosion of available resources and deepening poverty situation, which requires due attention to this aspect.This research focuses on the economic effects of corruption through disclosure of the nature of corruption and clarifies concepts and factors of the spread and the impact on economic variables. Has been to rely on the extrapolation method, with emphasis on theoretical analysis based on the logic of economic theory, method and use descriptive analysis at hand and the mathematical technique and standard models, other times to clarify the relationship between corruption and macro - economic variables and come out of that relationship from the negative effects, using schemes and fees Illustrations and graphs and tables of data available. Using different sources of literature on this subject and issued by international institutions and organizations of the reports and working papers relating to corruption in both Arabic and English, in addition to the adoption of studies and articles for specialist researchers published in professional journals or posted on the websites of international organizations related.
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الجوانب الاقتصادية للموازنة المائية في العراق == The Economic Aspects of Water Balance In Iraq
اسم المؤلف:
حسيب عبد الله رويح الشمري
اسم المشرف:
جليل شيعان ضمد البيضاني
الموضوع العام:
الادارة والاقتصاد
الموضوع الدقيق:
الاقتصاد
الدرجة:
دكتوراه
الجامعة:
جامعة البصرة
اللغة:
العربية
مكان الجامعة:
البصرة
الصفحات الاولى:
المستخلص:
Water is life and the first article, to which mystery of God in this life and survival ,and existence and construction. As the Water is the most important resource on earth is the guiding force that underpin the efforts of social and economic development.Not only the water problem in Iraq on the lack of revenue but also in the water. extends to water quality decline and turn into water unfit for use, especially after the establishment of water projects in Turkey, Syria and changing river courses for Iran.Hence the importance of water crystallized at the end of the twentieth century at the global, regional and numerous studies of water in spite of their rarity and therefore it is necessary to develop new strategies for the development and management of water in aneconomical and proper in order to avoid scarcity at various levels. Which will be pressure on agricultural production and to weaken the domestic situation of the families of the rural and industrial sectors, not to mention the increased risk to the environment and health problems.And tried to touch on the thesis that the thought of water and the proposals of the international and Bey, which now focuses on the concept of a single incision and left the supply - side water. The thesis focused on the concepts related to water markets andTrading. Where in addition to the concept of virtual water in addition To a set of indicators Various aquatic. Turning to the thesis of equitable and reasonable use on water quotas, which means to remedy the negative effects and work to build bridges of participation and interest based on a solid base of what will lead to economic revitalization and promising work to assess all the results to achieve sustainability in water resources and good management.And water in order to be a way of cooperation, the researcher about that summarizes a set of points, namely : 1 - so they can be that the style of cooperation rather than confrontation and water as a neutral and a key element of cooperation and good neighborliness.2 - The need to do a quick and urgent review of water policy in the country.3 - the need to expand the establishment of small and medium - sized dams with the allocation of agricultural land to them. 4 - The importance of the seizure to the environment and the fear of pollution should be made to.As for water policy should be to put the basic foundations and on the basis of the interaction between water security and food security and environmental security. In order to be a water policy actors in order to raise the efficiency of water use and which results in density crop with targeting the expansion of cultivated areas in order to increase agricultural production and water policies also work the integration of a harmonious between the system of natural and human system so that the concept of integration and sustainability factor in achieving a balance between supply And demand. The researcher within the plan discussed in the following chapters : Chapter I : The situation of water resources in the world.It included three sections each containing the Study of the subdivisions The first topic : addressing the problem of water globally, within the The second topic : the distribution of water resources, the Arab world. Section III : Economic theory and the integrated management of water resources.Chapter II : Water Resources in Iraq..The first topic : the reality of water in Iraq..Section II : Water demand in Iraq..Section III : Water supply in Iraq..Chapter III : The water balance in Iraq..The first topic : water policy and changing the water.Section II : Cases of water balance and ways to address water deficit.Section III : Estimates of water future resources in Iraq.
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انموذج مقترح لدور المحاسب الاداري في تنفيذ اليات حوكمة الشركات : دراسة ميدانية في عينة من الشركات الصناعية العراقية المختلطة == A Suggested Model For The Role of Management Accountant In Implementing Corporate Governance Mechanisms Field Study In Sample of Iraqi Mixed Industrial Companies
اسم المؤلف:
حسنين راغب طلب الشمري
اسم المشرف:
بشرى نجم عبد الله المشهداني
الموضوع العام:
الادارة والاقتصاد
السنة:
2010
الموضوع الدقيق:
المحاسبة
الدرجة:
ماجستير
الجامعة:
جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
تهدف الدراسة الى تسليط الضوء على مفهوم حوكمة الشركات وتحديد ابعادها المحاسبية , ولاسيما ما يتصل بتطوير دور المحاسب الاداري من حيث الطبيعة والنطاق وكذلك موقعه في الهيكل التنظيمي في الشركات العراقية وبما ينسجم مع تنفيذ مبادئ واليات حوكمة الشركات في بيئة الا | This Study aims to highlight the Cooperate Governance concept and determine its accounting dimensions, especially what has connected with development the management accountant role concerning the nature ,scope and its location in the organizational structure in the Iraqi companies as to be complied with implementing the cooperate governance concepts and mechanisms in the Iraqi businesses environment. This study, has based to determining the governance mechanisms and management accountant role in conducting them in a sample of Iraqi industrial companies listed in the Iraqi stock exchange during the field visits for these companies and interviewing many heads, rather than analyzing the questionnaire prepared to achieve the study objective and it has been designed to survey the opinions of academics, experts, specialists and heads in the companies regarding the management accountant role (concerning the nature, scope and its location in the organizational structure) in achieving the cooperate governance mechanisms.The study has reached to several conclusions represented by the following : 1. The governing boards in the companies, sample of this study, aware to their responsibilities towards the stockholders and others of the stakeholders, but the actuality refers to a weakness in activate the governing board mechanism and requirements of conducting the tasks shouldered by their members in all companies, sample of the study, rather than a weakness in implementing other mechanisms of the cooperate governance.2. There is a clear shortage in the management accountant role in the companies, sample of the study, regarding to implement the governance mechanisms, whereas his role is limited to provide the financial information and consultations to the executive management and nothing else, rather than performing his role centrally according to the required information in terms of quantity, quality and format based on the models determined by the management. Also, there is no direct connection to communicate the information and consultations between management accountant and the executive management and other parties.This matter needs to develop the management accountant role in these companies complying with the governance mechanisms' implementation
👁 مشاهدة
تقويم ادارة الخطر في المشروع على وفق المواصفة الدولية ISO31000 : 2009 في عينة من مشاريع شركة المنصور العامة للمقاولات الانشائية == Assessment The Risk Management In The Project According To International Standard (ISO31000 : 2009) In A Sample of Projects, Al - Mansour Contracting Construction
اسم المؤلف:
حسنين حميد شاكر الزبيدي
اسم المشرف:
ايثار عبد الهادي ال فيحان المعموري
الموضوع العام:
الادارة والاقتصاد
السنة:
2012
الموضوع الدقيق:
ادارة صناعية
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
تضمنت الدراسة الحالية (تقويم ادارة الخطر في المشروع على وفق المواصفة الدولية (ISO31000 : 2009) في عينة من مشاريع شركة المنصور العامة للمقاولات الانشائية)، اذ يعد موضوع انجاز المشاريع على وفق الميزانية والجدولة الزمنية وضمن متطلبات الجهة المستفيدة ومستوى ال | The study examined the current "Assessment the risk management in the project according to international standard (ISO31000 : 2009) in a sample of projects, Al - Mansour Contracting construction" , as is the subject of complete projects on budget and Scheduling and within the requirements of the beneficiary and the level of quality corresponding to the specifications of important topics that have a significant impact on the lack of lag and the slowdown in the completion of these projects. The essence of risk management in the project to anticipate needs and identify uncertainty which would threaten the process of achieving the objectives of the project from delays in delivery dates and cost overruns which causes the failure of the project itself and the lack of confidence in the project manager.We have embodied the problem of the study in the weakness of the adoption of the community studied and appointed researched to the trends of risk management of modern, including the International Standard (ISO 31000 : 2009) and Standard Australian / New Zealand (AS / NZS 4360 : 2004) may encounter a project many of the risks in the exercise of its activities, and vary the ability of projects to bear this risks according to their nature.The aim of the study to detect the level of risk management in the study population, and for this purpose, a questionnaire was used according to the Standard Australian / New Zealand (AS/NSZ4360 : 2004) for the diagnosis of risk management at the level of Al - Mansour Contracting Construction (study population). And have been adapted according to the ISO standard )ISO31000 : 2009) and the Iraqi environment, as applied to a sample of managers of the company's departments and the total of the sample (11) individual data were collected by questionnaire and field visits, interviews and used a number of statistical methods for data processing of the middle mean and the percentage, standard deviation and the severity of the answer for the purpose of description answers to the sample, with respect to construction three projects (study sample), has used a checklist to according to the terms of ISO standard (ISO31000 : 2009) in each of the (building project the province of Baghdad, and the project of establishing corridors of Ibn AL - Bitar hospital, and the project of establishing the role of judges / Karkh) and use the arithmetic mean weighted and the percentage of the extent of conformity for the diagnosis of the gap compared to reality, the actual implementation and documentation of requirements of international standard (ISO31000 : 2009), also used the matrix of probability and impact in order to determine the level of threats to the three projects (sample study) and prioritize those risks using technology Failure Mode & Effect Analysis.Was reached to a set of conclusions, including : 1. does not company's includes an independent function and specialized risk management essential role that the company faced in the implementation of their projects, and that the president is the executive sponsor for the management of risk and limited role in providing advice, support and increase awareness of the benefits of risk management.2. take the organizational culture in the company's position of neutrality in the desire to take risk or not to deal with him.3. weakness company's training on risk management and policy with regard to practices and procedures for management and afford, in spite of their need to understand the company's technical skills in the management of risk.The study concluded, among the most important recommendations : 1. the need to develop a new section entitled (risk management) is the primary activity of the various risks in an efficient and better able to anticipate fluctuations and rapid changes in the surrounding environment.2. requires the application of risk management actors need to instill a culture of risk management in the values and habits of members of the company and the willingness and ability to withstand various conditions to address them.3. The company must consider risks is an opportunity through which to achieve their goals and support creativity in achieving those goals.
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تطوير اجراءات محاسبة التكاليف في النظام المحاسبي الموحد وفقا لمعايير محاسبة التكاليف لدول مختارة == Developing Cost Accounting Procedures In The Unified Accounting System According To Costing Standards of Selected Countries
اسم المؤلف:
حسنين حميد العبيدي
اسم المشرف:
نصيف جاسم الجبوري
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
المحاسبة
الدرجة:
دكتوراه
الجامعة:
جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
تسعى الشركات العراقية الى تحديد كلفة المنتجات والخدمات التي تقدمها الى الزبائن بشكل دقيق من خلال استخدام الطرائق والاجراءات والمعالجات التي يوفرها نظام محاسبة التكاليف، والاعتماد على مخرجات النظام لما يوفره من معلومات تحليلية وتفصيلية لتحديد كلفة الانتاج | The companies in Iraq make efforts to define exactly the cost of products and services provided to the customers by using methods , procedures and treatments of costing system. Also , the outputs and the detailed information of that costing system can be used to define the cost of production and inventory which would be disclosed through closing accounts , as well as providing another detailed information to be used by management for planning , control , and making decisions. It included the problem of the study on the absence of rules or standards for cost accounting issued by local professional actors or global to the application of cost accounting by economic units system measures but are relying on the exact cost accounting in the consolidated accounting system, which does not meet the needs of the economic system of units. The study concluded a set of conclusions most important, professional bodies have not issued in the Republic of Iraq, especially the standards to regulate the accounting work regarding Alklfoa side, only ordains its accounting system of concepts, general principles and leave the freedom and economic units in the choice of methods and techniques in the application, and in return it has confirmed the internal control guidance directed ministries, issued by the Office of control over the procedures to audit the cost accounts, and for the purpose of measurement and reporting of cost information by economic units form that provides reliable information, it has issued standards that many countries cost accounting, including the United States, India, Pakistan and other countries, as well as the instructions issued by the international Federation of Accountants for the purpose of uniformity and consistency, consistency and comparability
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بناء نموذج صفوف الانتظار باستخدام المقدرات الحصينة لقسم الباطنية / مستشفى بغداد التعليمي == Building Queuing Models Using Robust Estimators For The Department of Internal / Baghdad Teaching Hospital
اسم المؤلف:
حسنين حامد احمد الطائي
اسم المشرف:
مروان عبد الحميد عاشور
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
بحوث العمليات
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
ان للشواذ الاثر الاكبر في عملية تقدير معلمات توزيعي الوصول والخدمة لنماذج صفوف الانتظار، عليه كان لابد من استعمال طريقة لاختبار هل ان هذه البيانات تحتوي على قيم شاذة ام لا، فجرى استعمال طريقة ( Tukey ) لهذا الغرض، وقد تبين ان هناك مشاهدات شاذة في مقدرات | As the Outliers greatest impact in the process of estimating the distribution of arrival and service parameters, it was necessary to use the method to test Are these data contain abnormal values or not, ran the use method ( Tukey ) for this purpose and is of the most popular ways to discover the outliers, and have found that there are views abnormal ( outliers ) in the estimators of a distributed both arrival and service, which have a significant impact on the calculation of these estimators have been addressed through the use of robust estimation methods ( Robust estimation methods ) be of the effectiveness and feasibility of giving robust estimator better than the estimated normal extracted function in a manner as possible the greatest normal ( Ordinary Maximum Likelihood estimation ) ( MLE ) , as was the use of the estimators of the greatest possible function weighted ( weighted Maximum Likelihood estimation ) ( WMLE ) in the estimation process, was the best estimate is the estimated robust existence of outliers that have had the greatest impact on the process of improving the efficiency of the performance of a queueing theory, which led to relieve pressure on the service system, which in turn reduces delays for patients.Robust queues models applied and their role in improving the performance of the Department of Health in Baghdad / city of Medicine / Baghdad Teaching Hospital / Advisory clinic esoteric. It was found that the views of extremist dramatically affect the outcome queue estimates of the distributional arrival and service which will reflect negatively on the measurements of the efficiency of performance indicators queuing system and therefore it leads to non - solid results because that way possible ( Robust Maximum Likelihood Estimation ) ( RMLE ) used in the process of estimating the parameters were the best way possible regular ( MLE ) , as the method used was able to find robust estimator good efficient and of great effectiveness and that processed data containing outliers in the sample.Through Applied study of data researcher found that the queue model was (M / M / C) : ( GD / ? / ?) at a rate of three doctors who represent a number of service channels and the size of the community, as well as the size of both unlimited system.The key findings of the research is to adopt robust estimators for distributional arrival and service models queues in general because they are working to address the impact of outliers winning in the data.
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خدمات الصيانة ودورها في جودة اداء خدمات المختبرات الصحية : دراسة ميدانية في مستشفى الكاظمية التعليمي في مدينة بغداد == Maintenance Services And Its Role In The Performance of Health Laboratories Services Quality A Field Study In Al - Kadhimiyah Teaching Hospital
اسم المؤلف:
حسن ياسر جابر الخيقاني
اسم المشرف:
غسان قاسم داود سلمان اللامي
الموضوع العام:
الادارة والاقتصاد
السنة:
2011
الموضوع الدقيق:
ادارة المستشفيات
الدرجة:
دبلوم عالي
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
تناول هذا البحث متغيرين رئيسيين وهما خدمات الصيانة والذي يمثل كمتغير مستقل (تفسيري)، وجودة خدمات المختبرات الصحية (المتمثلة بابعاد جودة الخدمة الخمسة الرئيسية) كمتغير معتمد (استجابي)، شكلت مقاييس الصيانة (متوسط الوقت بين عطلين، متوسط وقت التصليح، الاتاح | The current research is endeavored to investigate two main variable factors. The first of which is maintenance service (represented by measures of reliability engineering), which has been adopted by the current researcher as an independent variable (explanatory). The second is healthy laboratories service quality (represented by the five main dimensions of the service quality), which has been adopted by the current researcher as a dependent variable (responsive). The core of this research is concerned with the maintenance measures, namely : mean time between failures, mean time to repair, availability and failure rate and what extent they are connected to the main service quality dimensions (tangiblity, reliability, responsiveness, assurance and empathy) and if may effect them eventually. As regards the practical side of this research, it focuses on the maintenance reality in Kadhimiyah teaching hospital / Branch of teaching laboratories. Actually, the health sector is as vital as the industrial and the commercial ones; it is indispensable in countries' development. The maintenance data have been collected from (18) medical laboratories devices; (2) devices per lab. The four maintenance measures have been studied in nine laboratories which have been chosen randomly. As regards the medical service quality, it has been investigated via a questionnaire when data have been collected from (135) customers (patients). Those data have been processed by different statistical methods such as : mean, rates, standard deviation, coefficient of variation, correlation coefficient and regression. The current research aims to determine the relationship between the maintenance to medical devices service and the quality of medical service presented to citizens or (patients). The reasons behind this research are : firstly, the modern concept of the medical service quality in studies and researches. Secondly, investigating how effective the maintenance of service is, in terms of quality improvement and the perfect medical service presentation.This research adopts two main hypotheses which in turn, are subdivided into eight assumptions. The main ones are : (There is a correlation with statistical significance between the medical devices maintenance and the medical service quality) and (There is effect statistically signifigant between the medical devices maintenance and the medical service quality). The research has reached several conclusions regarding it's theoretical and practical sides as well as the investigated system. One important conclusion is that there are a connection relationship and influential relationship between the maintenance service presented to the labs and the medical service quality presented to the customers by labs. Accordingly, the current research has recommended several points
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تاثير التحليل البيئي في المزيج التسويقي السياسي وادارة علاقات الناخب : دراسة استطلاعية لاراء عينة من اعضاء مجالس محافظات الفرات الاوسط == Environmental Analysis Effect On The Political Marketing Mix And Voter Relationships Management
اسم المؤلف:
حسين فلاح ورد ورش البدري
اسم المشرف:
انتصار عباس حمادي الدليمي | يوسف حجيم سلطان الطائي
الموضوع العام:
الادارة والاقتصاد
السنة:
2012
الموضوع الدقيق:
ادارة اعمال
الدرجة:
دكتوراه
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
تناول الدراسة الحالية موضوع تاثير التحليل البيئي في المزيج التسويقي السياسي وادارة علاقات الناخب ولقد استطلعت الدراسة اراء عينة من اعضاء مجالس محافظات الفرات الاوسط في العراق التي تضم خمس محافظات هي ( القادسية، بابل، النجف، كربلاء، المثنى ). اذ تحددت | This study deals with the effect of environmental analysis on political marketing mix and voter relationships management. The study had been done. The study had been done on a sample of a governorates councils of ( M. U ) in Iraq , which it involve (60) members they are distributed according to a group of demographic characteristics. And questionnaire had been depended on in the study as a tool to collect the data. And the two computer programs (SPSS) and (STATICA) had been used , to process the data and reach to the results which concern with computation of values of ( ratios , frequencies , means , and standard deviations ) as well as test the hypotheses of study , by computation , the values of the relationships of direct effect and indirect among the variables of study , and it’s significance of this relation ships. The study has tried to test a number of major and minor hypotheses related to the relation and regression among the variables of the study. So , the study has reached to several conclusions , such as there is significant effect of environmental analysis on political marketing mix , and there is significant effect of environmental analysis on voter relationships management by political marketing mix. And according to these conclusions , the study presents many suggestions which be useful tools , to the political parties (which are studied ) , either now or in the future
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تقييم جدولة عملية تنفيذ مشروع تاهيل الشوارع في محافظة القادسية : بحث تطبيقي == Evaluation of Project Implementation Scheduling - Street Rehabilitation In Al - Qadisiya Governorate Field Research
اسم المؤلف:
حسن غازي جبار
اسم المشرف:
نادية لطفي عبد الوهاب الجنابي
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
ادارة البلديات
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
يهدف هذا البحث الى تقييم جدولة وتنفيذ مشروع تاهيل الشوارع في ناحية البدير / محافظة القادسية من حيث الوقت والكلفة لتحديد الانحرافات الحاصلة فيها واسبابها ان وجدت , مع اجراء مقارنة ما بين حجم المبالغ المخصصة للمشروع وماهي التكلفة الحقيقية له. وهل هنالك اه | This research aims to evaluate project scheduling & implementation of streets rehabilitation in Al - Budair City that Affiliated to Al - Qadisiyah Governorate , In terms of time and cost to determine the deviations occurring in the causes that they exist , With a comparison between the Scheduled cost size allocated to the project ,And what the real cost of it. And find whether there is wastage of financial assignments for the project or scarcity in those allocations, This project has been selected from among (12) projects ,Cus the project is one of the large, high - cost projects, the project includes Activities of the earthworks , mixed gravel (Sub - base) implementation as well as lay a base layer of (asphalt), applied research method was adopted in this research , using of Network analysis style (specifically the critical path method CPM), as the analysis process carried out through programs ( Ms Project and WinQSB), and compare the results with the technical prepared statement, and to clarify the differences between them, and the other practical side tools have been used in , were the interviews official documents and technical statements with the work progress as well as the tables of all laws and regulations relating to the implementation of government projects decades, this research reach phrase of conclusions of which was most municipal projects was delayed on the schedule specified for several reasons, most important of which is the lack of planning and good scheduling absence that fit with the increasing of projects numbers and diversity, as well as the use of traditional classic ways of scheduling , specially Gantt charts method, as a way essential in the planning and scheduling process ,research has recommended to motivate municipality institutions and government agencies and committees that prepare lists of projects, as well as executing and Contractors companies, using modern techniques and software project management, and control the time and cost in the planning and scheduling of projects, to ensure that no delay and delivered on time exist.
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تطبيق الخوارزمية الجينية في تنظيم تتابع العملية الصناعية في ورش الانتاج : دراسة حالة
اسم المؤلف:
حسن عبد الهادي حسن
اسم المشرف:
مسلم علاوي شبلي السعد
الموضوع العام:
الادارة والاقتصاد
السنة:
2005
الموضوع الدقيق:
ادارة اعمال
الدرجة:
دكتوراه
الجامعة:
جامعة البصرة
اللغة:
العربية
مكان الجامعة:
البصرة
الصفحات الاولى:
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استعمال خوارزمية البحث المتناغم المركبة لحل مسالة التخصيص التربيعية مع تطبيق عملي == Using Combinatorial Harmony Search Algorithm For Solving Quadratic Assignment Problems With Practical Application
اسم المؤلف:
حسن عبد الستار ابراهيم
اسم المشرف:
عبد المنعم كاظم حمادي الشكري
الموضوع العام:
الادارة والاقتصاد
السنة:
2015
الموضوع الدقيق:
بحوث العمليات
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
يتضمن هذا البحث ثلاث مراحل اساسية المرحلة الاولى تضمنت دراسة موسعة لمسالة التخصيص التربيعية (Quadratic Assignment Problem) من حيث الصيغ وطرق الحل والحدود الدنيا لدالة الهدف وبعض التطبيقات المهمة للمسالة والمرحلة الثانية تتضمن بناء خوارزمية لحل المسالة , ا | This research includes three Basic phases the first phase included an extensive study of the Quadratic Assignment Problem (QAP) in the formulas and methods of solution and Lower Bound of objective function and some important applications of the Problem and the second phase includes construction of algorithm for solving the Problem, used Harmony Search algorithm in this research but added the improvement Procedures to increase the Performance of algorithm and speed up access to the optimal solution of the problem, The algorithm consists of two phases, the first phase will improve all the existing solutions in the Harmony Memory use some improvement measures is the property of Crossover used in genetic algorithm and also guided search to reduce the objective function, the second phase will depend on the Procedures of the Harmony search algorithm (HS) but using a new Improvise, The algorithm has proven its efficiency in solving the problem is resolved (15) standard problem from the special library of Quadratic Assignment Problem (QAPLIB), and compare the results with the local search algorithm (LS), Tabu search (TS), Simulated annealing (SA) after solving each problem (25) times and record the results of the algorithm shown open her with total access to the optimal solution (282) of the total (375) repetition of the test as the total reached the local search algorithm (2) Simulated annealing algorithm (117) and Tabu search algorithm is (174). The third phase of the research included the use of the (QAP) in the process of designing websites towers networks of the Ministry of Oil to connect the gas stations in Baghdad province to determine the main towers of the project where the use of the Combinational Harmony search algorithm in resolving the Problem after resolving the problem was determine the location of towers , sites first tower area (Yarmouk) as the second tower (Sadr City) and the third tower in the area (Karada) and fourth in the Tower (Adhamiya) and then use the Generalized Assignment model in distribution subsidiary turrets to The main tower and the new design of the towers the effectiveness of Quadratic Assignment problem in organizing sites.
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النمو السكاني واثره في تجهيز الطاقة الكهربائية : دراسة حالة == Population Growth And Its Impact In Supplying Electric Power / Case Study
اسم المؤلف:
حسن شناوة صالح
اسم المشرف:
كامل كاظم بشير الكناني
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
التخطيط الاستراتيجي
الدرجة:
دبلوم عالي
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
تناول البحث اثر التوسع السكاني في مستوى تجهيز الطاقة الكهربائية وحصة الفرد الواحد منها.ولمعرفة هذا الاثر تم اختيار منطقة دراسة(المحلة 325في منطقة حي اور ) لتكون دراسة حالة في العاصمة بغداد في جانب الرصافة والتي تمتلك كثافة سكانية عالية.تم جمع بيانات اعدا | The research focuses on impact of Population expansion at the supplying power and Electric power per capita - in watt.this effect has been selected case study in Baghdad province, high Population density - Russafa Sector.Population Data sheet collected for period 1977 - 2015 depends on CSO - Central Statistical Organization - Iraq which implemented Population Census in 1977, 1987, 1997 &2009.Population Growth equation help researcher to know how many population will be next years. Unfortunately data was not available in detail about how many houses was in case study location.Another type of data sheet was collected that indicate how much watt was provided to study area, and the latter was not available in the standard unit that can I make conclusion and comparison, so it was necessary to make calculation to make data more clear to look and give indications.Google maps and photos was very necessary to know what demographics changes happened in study area. A 23% of study area lanes as spacemen have been studied to know the expansion in family houses during years from 1980 - 2013 , and that give indication about electric expansion depending on research Hypothesis that considered one family equal to one house so as to know the consumption.It was reached to the amount of energy deficit, which the MOE has to supply for the purpose of meeting the total demand for energy.For the purpose of giving value to the work methodology was revised strategic plan of the Ministry of Electricity Development Plan for the period (2010 - 2017) to see the possibility of achieving the desired goals based on the vision set.Finally the researcher put here some solutions as it deems appropriate and help solve the power crisis, depending on the growing demand affected by increasing population growth which based on research hypothesisIt was discussed in the last chapter to the conclusions and recommendations researcher believes its importance due to its high linked to research
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العلاقة بين مكونات الطلب الكلي وتوزيع الدخل في العراق للمدة (1990 - 2014) == The Relationship Between The Aggregate Demandcomponents And Income Distribution In Iraq For The Period (1990 - 2014)
اسم المؤلف:
حسن خلف راضي
اسم المشرف:
فارس كريم بريهي
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
الاقتصاد
الدرجة:
دكتوراه
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
تهدف هذه الدراسة الى اختبار العلاقة بين مكونات الطلب الكلي،وتوزيع الدخل في العراق للمدة (1990 - 2014) باستخدام بيانات السلسلة الزمنية بالاسعار الجارية وبالصيغة اللوغاريتمية، وامكانية الاجابة عن الاسئلة، هل انعكس توزيع الدخل في النمو الاقتصادي على واقع ا | This study aimed at testing the relationship between the components of aggregate demand and income distribution in Iraq for the period (1990 - 2014) using time series data at current prices and as logarithmic. It also aimed to answer the following questions : was the income distribution reflected on the reality of the rentier Iraqi economy? Were the aggregate demand components able to achieve the fair distribution of the income in the Iraqi economy? And was the growth achieved first or the distribution and the response exchange between them when tracking the time and quantitative path of the study variables? for the purpose of proving the study hypothesis which states that the relationship between the aggregate demand components and the income distribution in Iraq for the period (1990 - 2014) is weak. In addition, the study aimed at testing the relationship between the components of aggregate demand and economic growth in Iraq. The study also measures and analyzes the relationship between the expenditure and the economic growth and Gini index to measure the inequality in the distribution of income according to a family survey of the year 2012. Determining the reality of the of the aggregate demand components and the distribution of the growth benefits and their effect on the inequality in the incomes distribution in the Iraqi economy which is described as a rentier economy. The distribution of delay model (ARDL) was used. All the variables of the study were shown to be stable at first difference or at the level of some variables. The long and short - term equilibrium relationship (co - integration) between variables and test the causality of these variables was tested. Tests showed that governmental spending has positive impact in the short term and negative impact through long - term in the model that measures the relationship between aggregate demand components and economic growth. The individual spending was found to have a positive impact on the average income of the individuals for the short term because increasing spending leads to an increase in the economic growth. Negative impact in the average spending was found over the long term for economic growth. The Gini index for measuring the disparity in income distribution had no significant impact in the long term on the growth in the provinces of Iraq. The remaining variables included in the study were found to have no effect in the short - term economic growth, where the parameters of these variables were low and has no impact on the growth. The study recommended the diversification of income sources in Iraq
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مقارنة فترة الثقة مع الفترة البيزية للتركيبة الخطية لمتوسطات عامل التداخل مع تـطبيق عملي == A Comparison of Confidence Interval With Bayesian Interval For The Linear Compination of Nest Factor Means (With Application)
اسم المؤلف:
حسام موفق صبري الدليمي
اسم المشرف:
اموري هادي كاظم الحسناوي
الموضوع العام:
الادارة والاقتصاد
السنة:
2006
الموضوع الدقيق:
الاحصاء
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
تعد دراسات المقارنة بين طرق تقدير المعلمات من الدراسات المهمة التي تاخذ حيزا واسعا في البحوث الاحصائية، لذلك تهدف هذه الدراسة الى اجراء مقارنة من خلال الفترات بين فترة الثقة والفترة البيزية للتركيبة الخطية لمتوسطات عامل التداخل في تصميم متداخل متزن لمرح | A Comparison studies among parameters estimation approaches are important studies that take a large space in statistical searches. So that the purpose of this study is to make a comparison through the intervals between the confidence interval and the Bayesian interval for linear combination of nest factor means in a two stage balanced nested design.The confidence interval was found by using an advance approach in inference called (Mixed Inference), and the Bayesian interval was found by using another approach in inference called (Bayesian Inference), then a comparison was happened between the two intervals (obviously the two kinds of inference).We apply this comparison on a real data experiment represent weights of vetch planet in (1998), and by using simulation. The results of the real data experiment and simulation shows an important conclusion which said that the confidence interval for linear combination of nest factor means is better than the Bayesian interval of the same linear combination for any suggestion confidence coefficient.Finally, An assumption study established to know the causes that leads to that important conclusion
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تحليل التباين متعدد المتغيرات لتصميم القطع المنشقة - المنشقة == Multivariate Analysis of Varaince For Split - Split Plot Design
اسم المؤلف:
حسام عبد الرزاق رشيد البكري
اسم المشرف:
ظافر حسين رشيد النجار
الموضوع العام:
الادارة والاقتصاد
السنة:
2005
الموضوع الدقيق:
الاحصاء
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
This research work is a study of multivariate analysis of variance model (MANOVA) for the design of split - split plot to a complete randomized block. As it is an important method for determining whether the response variables are influenced with each other or in other words whether the correlation between the variables of a force such that it influence the decision taken concerning the applied hypothesis. When we don’t ignore the relationships which are created between the responses variables lead us to generalize the tests in the univariate analyses about the means of normal population to be changed to tests involving mean vectors responses taken from multivariate normal population. Ignoring the existing relationships between variables lead us to untrue conclusions, so in doing the (MANOVA) gives us a full picture of the experimental factors and their interaction in the experiment as a whole. The concentration on doing the (MANOVA) should not be at the expense of the study of the univariate analysis. So the research work involves the problem of heterogeneous in sub - sub plot variances, which is considered one of the important problems put forward by other researchers which may limit his work in special procedure. We are interested in solving this problem by using a univariate analysis procedure after splitting the error of sub - sub plot and then finding the standard deviation used in comparison testing between about the third factor (c). Then comparing them with the standard deviation used, if we assume the existence of homogeneity in variances of sub - sub plot.
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تاثيــر التوجـــه الاســــتراتيجي فــي اداء المصارف العراقية الخاصة : بحث مقارن == The Impact of Strategic Orientation On The Performance of Iraqi Private Banks / Acomparative Research
اسم المؤلف:
حسام حمدان شونة
اسم المشرف:
علي موات الصيهود السوداني
الموضوع العام:
الادارة والاقتصاد
السنة:
2017
الموضوع الدقيق:
ادارة اعمال
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الكلمات الدلالية:
التوجه الريادي
التوجه نحو السوق
التوجه التفاعلي
بطاقة الاداء المتوازن
الصفحات الاولى:
المستخلص:
يهدف الباحث من خلال هذا البحث الى وضع جانب نظري للتوجه الاستراتيجي المركز على السوق في منظمات الاعمال من اجل تحسين ادائها الحالي والاداء المستقبلي من خلال استخدام التوجه الاستراتيجي بابعاده المتمثلة (التوجه الريادي،التوجه نحو السوق،التوجه التفاعلي) واســـ | OBjective researcher through this research to put my side of the strategic position on the market to go in business organizations in order to improve the current performance and future performance through the use of strategic orientation of deportation (Entrepreneurial Orientation, market Orientation, Interaction Orientation) And the use of scale (Balanced Scorecard) Bmnzawradtha four to measure its performance, has sought research to test a number of hypotheses main and branch - related relations link and relationships influence the research of variables (the strategic direction and performance), so to answer questions related to the problem of search, in particular questions basic (Are banks Iraqi special sample of the research has led strategic direction to achieve the best performance?, what the effect of the three strategic direction for its removal (leading orientation - market - oriented interactive - altuge) in the performance of the Iraqi Special) banks, And derives Find importance of being an inclusive framework "to test the impact of the strategic direction on the performance of banks, and to recognize the important role played by the first variable (strategic orientation) to influence the second variable (performance), the research aims to enable banks to enhance their ability to improve performance which is aimed at him through the development of a theoretical framework and strategic position on the market to go in business organizations and the diagnosis and interpretation of the nature of the correlations and effect between the strategic direction and performance of Iraqi banks research community and at the level of the dimensions. the researcher formulate a set of hypotheses was the most prominent of no significant moral correlation between strategic direction and performance, and there is a significant moral effect of the application of the strategic direction to improve performance. This research has been tested in the Iraqi banking sector represented by (Gulf) Commercial Bank and the Bank of Ashur International), and applied research on intentional sample of 85 managers and staff distributors in several administrative levels (Director, Department manager, branch manager, senior management staff) and use the search questionnaire head for the collection of data and information tool as well as personal interviews program and some private banks and annual reports, as well as the researcher used some statistical methods which (arithmetic mean, standard deviation, coefficient of variation, Pearson correlation analysis, and analysis of simple regression, financial ratios) The research has come to a set of conclusions was the most important, the presence of correlation and the relationship of positive influence strategic direction of the three for its removal in the performance of Iraqi private banks, the research community, and the dimensions of the strategic direction has sparked mixed on the performance of banks research sample, it is found that the impact of the pioneering trend in priority first, interactive approach in the second priority, and market - oriented in the third priority. Also found there are high positive correlation between the strategic direction (in general) and the performance of the banking banks sample section, also showed the results of descriptive analysis (general rate) to keep the strategic direction, Gulf Commercial Bank and the Bank of UNESCO's International achieved high adoption of the strength of the vertebrae search variables implying the absorption of the surveyed banks the importance of the strategic direction of all dimensions, "which will reflect positively on its performance.Based on the findings of the research results has developed a set of recommendations was the most important. Increase the interest of the Iraqi private banks, the research community strategic direction because of its direct impact on the performance of banks and the success of its business, the need for the departments of the surveyed banks to benefit from positive relations through the preparation of future plans and determine the long - term objectives to be achieved by exploiting the opportunities available to them, and exploiting the internal potential and its impact on the banking performance, as well as conduct in - depth studies to find out the reasons for the negative impact of the move towards the market in the performance of the surveyed banks and processed increases the efficiency of its interaction with the perspectives of the other balanced Scorecard, the need for the surveyed banks to adopt the use of balanced performance Bmnzawradtha the four card being a system of "comprehensive and integrated "to measure its performance.
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معوقات التنمية الاقتصادية في العراق بعد عام 2003 بحث تحليلي مقارن في ضوء معطيات التجربة الماليزية == Impediments of Economic Development In Iraq After 2003, A Comparative Analysis of The Malaysian Experience
اسم المؤلف:
حامد رحيم جناني
اسم المشرف:
لورنس يحيى صالح
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
الاقتصاد
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
ان الاقتصاد يشكل حجر الاساس في بناء كيان الدولة، وعامل اساس في صناعة الاستقرار العام كونه يمثل بنية تحتية يساهم في صناعة القيم الاجتماعية السائدة وشكل الدولة السياسي،وبذات الوقت ان الاصلاح الاقتصادي وتحقيق التنمية هو نتيجة طبيعية للدولة المتماسكة الحديثة | Economy is the foundation stone of the state and an important factor in the stability of the state. It is an essential factor in the formation of the prevailing social values and the policy of the state At the same time, economic reform is the product of a cohesive modern state.That means that economy is a cause and an effect. Economy plays a major role in Iraq, which is suffering from a difficult and exceptional circumstances because of the lack of balance between the elements of economic development and its economy. The necessary condition to achieve development is the diagnosis of the obstacles that prevent the development and study of international experience in a country has achieved development. This requires a study of the concept of economic development and take advantage of intellectual development at the level of modernity. Then the Obstacles of the development are analyzed comprehensively. After that the ways to achieve the development of the Iraqi economy are showed because the Iraqi economy has important ingredients and opportunities that make it capable of achieving development. In order to achieve the above, we should follow the induction in Iraq and the elicitation to clarify the experience of Malaysia for achieving economic development The Malaysian circumstances before development were similar to the current Iraqi circumstances. Consensual democracy is the reason of the political struggles in Iraq as well as the reality of the situation explains there is an inverse relationship between oil's revenues and achieving development in Iraq because of the dominance of government on the economy and the emergence of Dutch disease The decision - makers' will and ability should be available at the level of development that coupled with the strategic economic planning
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استخدام اسلوب بيز التجريبي في تقدير معلمات انموذج الانحدار الخطي == Using Empirical Bayes Approach For Estimating Parameters In A Linear Regression Model
اسم المؤلف:
حازم منصور كوركيس عربو
اسم المشرف:
اموري هادي كاظم الحسناوي
الموضوع العام:
الادارة والاقتصاد
السنة:
2005
الموضوع الدقيق:
الاحصاء
الدرجة:
دكتوراه
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
The primary purpose of our thesis is to assess the importance of using empirical Bayes approach in regression analysis. At the first some empirical Bayes techniques in point estimation are considered. It is well known that in point estimation with a squared error loss function the Bayes estimator is the posterior mean. In the empirical Bayes approach we must construct a consistent sequence of estimators for this posterior mean using past experience. This construction is done for three general families of distributions. New estimators for the parameters in the simple orthogonal linear regression model are presented using not only the usual random sample of observations but also past experience in the form of previous estimators of parameters in similar but independent situations. The regression parameters are considered to be random variables. Bayes estimators are given for a squared error loss function. Even though the prior density of the parameter is unknown the Bayes estimator can be written in terms of the marginal density of sufficient statistic. This marginal density can be estimated empirically , thus forming the empirical Bayes estimator. Empirical Bayes estimators for the parameters in the general linear regression model are presented. These estimators by pass exact knowledge of the prior distribution of parameters by means of supplementary informations from similar independent experiments. The case in which the error variance is unknown and may vary from one experiment to the next is included. Some basic concepts in shrinkage estimators are introduced. The definition of multicolinearity as the existence of near linear relationships among the independent variables is given. Effects of multicolinearity on estimated regression coefficients are explained. Sources of multicolinearity and methods of detecting multicolinerity are presented. The method of ridge regression is given as one of several methods that have been proposed to remedy multicolinearity problems by modifying the method of least squares to allow biased estimators of the regression coefficients. The technique of ridge regression first proposed by Hoerl and Kennard has become a popular tool for data analysts faced with a high degree of multicolinearity in their data. Ridge solution properties and methods for choosing the ridge parameter are presented. The first method is graphical applied by using graphical display called 'ridge trace' the second method is the iterative method proposed by Hoerl and Kennard. The equivalence of ridge regression estimator with Bayers estimator is proved. Bayesian methods are employed for choosing the ridge parameter. An empirical Bayes estimator of the ridge parameter is presented. An empirical Bayes estimator of the ridge parameter which result in minimax ridge regression estimator under strawderman's loss function (formula 2.81) is also presented. By minimax estimator we mean an estimator which is uniformly better than the least square estimator in terms of risk. In the practical part of the thesis we apply ridge regression analysis to the set of actual data suffer from multicolinearity. Three methods are employed to determine the value of the ridge parameter. Comparisons between the three methods are made on the basis of various statistics that might go into the choice of the ridge parameter. According to these comparisons we conclude that the value of the ridge parameter obtained by using empirical Bayes approach (formula 2.78) is better than the other two methods. Ridge analysis is repeated for another set of experimental data obtained by constraint simulation. The same conclusion is obtained when the dependent variable is any one of the variables Y2 ,..... Y6.
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توافق نظرية القيود والتحسين المستمر (كايزن) وانعكاسه على التكلفة والانجاز == Compatibility Between Theory of Constraints And The Continuous Improvement (Kaizen) And Reversing It On Cost And Throughput
اسم المؤلف:
حازم عبد عزيز الغرباوي
اسم المشرف:
نصيف جاسم الجبوري
الموضوع العام:
الادارة والاقتصاد
السنة:
2015
الموضوع الدقيق:
المحاسبة
الدرجة:
ماجستير
الجامعة:
جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
نتيجة التغيرات التي شهدتها بيئة التصنيع الحديث وما ترتب عن ذلك من احداث المزيد من التطورات في اساليب وتكنلوجيا الانتاج، الامر الذي يتطلب ضرورة تطوير الطرائق والاساليب الادارية بالشكل الذي يتناغم مع ما تطرحه بيئة التصنيع الحديث، وبناء على ذلك جاءت الدراسة | As a result of changes in the modern manufacturing environment and the consequential events further developments in methods and technology of production, which requires the need to develop methods and management techniques manner that is consistent with what posed by modern manufacturing environment, and therefore came the study to review Philosophy and ideas of both theory constraints (TOC) and continuous improvement (Kaizen), with the synergies between them, and a statement as to ensure economic units maximize the efficient use of available resources. Focused on the problem format question : Is that the application of the Theory of Constraints (TOC) in light of the use of continuous improvement (Kaizen) leads to solve the bottlenecks next to exploit the best use of resources and thus reduce costs and maximize achievement ?, Hence spawned the idea for the study of an integration of the Theory of Constraints (TOC) and continuous improvement (Kaizen), and integration here does not mean to get into a mismatch, but should they get to the level of compatibility between them through a flexible base shared by the founding objectives of the study variables. So came the study in order to achieve the main goal of that : "the study and analysis of the possibility of achieving consensus among all of the Theory of Constraints (TOC) and continuous improvement (Kaizen) and to highlight the impact of this agreement in the areas of cost reduction and maximizing achievement," In order to achieve this goal has to be the pursuit of other sub - objectives are as follows : ? assess the efficiency of the Theory of Constraints in the identification and management of production processes restrictions on the short - term.? study the ability of continuous improvement (Kaizen) in resolving bottlenecks and then make a real additions in the area of cost reduction.? study the feasibility of the theory of constraints in the rationalization of operating decisions standards, through the use of information generated by accounting achievement in choosing the optimal mix of productive, and the impact on Increase Throughput. In order to achieve the objectives of the study has been applied in the field in Wasit State Company for Textile Industries, knitting factory, Department of socks, because the study was based on the descriptive and analytical experimental method to prove the hypothesis, while the study of temporal boundaries extended period ,(1/1/2014 - 1/7/2014). The study found a set of conclusions in part, theoretical and practical, and most important : it is futile to apply the Theory of Constraints (TOC) form a single, but it should be applied orthoses one of modern management methods, which include Total Quality Management (TQM), the value VE Engineering)), cost based on activities (ABC), continuous improvement (Kaizen), and in line with the visions and strategies of economic units. The most important thing recommended by the study of studies and research future that are joining the Theory of Constraints (TOC) with a cost management methods, which include process re - BPR Engineering)), cost entrance on the basis of activities (ABC), the entrance of Value Engineering (EV), and the application in a lab Department of knitting socks and the extent of the feasibility of what is proposed format via the conclusion of this study regarding the cancellation or merge knitting stage as the activity is not necessary.
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القيمة المضافة للمعرفة في ظل تداؤبية العلاقة بين المورد المعرفي وتكنولوجيا المعلومات : بحث ميداني مقارن في بعض المصارف الاهلية العراقية == Knowledge Value Added Under The Relationship Synergistic Between Knowledge Resource And Information Technology Comparative Field Research In Some of The Iraqi Private Banks
اسم المؤلف:
حاتم علي عبد الله الحمداني
اسم المشرف:
صلاح الدين عواد كريم الكبيسي
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
ادارة اعمال
الدرجة:
دكتوراه
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الكلمات الدلالية:
المورد المعرفي، تكنولوجيا المعلومات
القيمة المضافة للمعرفة
سلسلة قيمة المعرفة
مقدرات المورد المعرفي
امكانات تكنولوجيا المعلومات
نموذج خلق المعرفة
الصفحات الاولى:
المستخلص:
تضمن البحث تكوين تصورات واضحة حول القيمة المضافة للمعرفة من خلال تداؤبية العلاقة بين المورد المعرفي الاساس في هذه القيمة وتكنولوجيا المعلومات كاداة مساعدة في تحقيقها استنادا الى طروحات(Nonaka et al,1996)، في محاولة لتعميم النظرية وامكانية تطبيقها في البي | The present research tries to create a clear perceptions on Knowledge Value added through the Synergetic relationship between the fundamental Knowledge resource in this value and information technology as a tool to assist in their investigation, based to the proposals of (Nonaka et al, 1996), who tried to generalize this theory and apply it in the Iraqi environment, therefore, this research is a start from the research dilemma to bridge the Knowledge gap between the existing intellectual reviews and the possibilities of its applications, it aims to identify the Knowledge resource Competencies and information technology Capabilities and their impact through the Synergetic relationship to achieve the Knowledge value added. The present research is basically on the deductive approach driving from the subjectivism philosophy to deriving it's Hypotheses from the theoretical framework, then trying to test it through statistical and knowledge means in order to verify the objectivity through : first, analytical survey for (114) managers working in three private banks (Middle East, Trade Gulf and North) to verify the availability of Knowledge value added by using statistical means and comparison between them. Second, based on the Knowledge value added methodology which proposed by (Housel & Bell, 2001) to support the first tool and make a comparisons among the three private banks which was supported by the coefficient of creating intellectual value by knowledge means, this was based on Simi - structured interviews with (15) managers to identify the learning times, further, to know the ration of completion the banks processes through the information technology.The results of the present research are supporting all the propose hypothesis based on the experimental level except sixth hypothesis that dealt with finding the significant differences between the research sample banks, and the content analysis which been proofed through it that the Gulf Bank was superior based on return on Knowledge and the coefficient of creating the intellectual value, second and third placed were for Middle East bank and North bank respectively, in spite of the absence of significant differences between them as test (One way ANOVA). Based on the results we can recommend using the Knowledge as platform in the banks working environment and take advantage of the Competencies of its knowledge resource, then the research was closed by many suggested future studies.
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تعزيز فاعلية نظام موازنة البرامج والاداء باطار نظريات ادارة الوقت == Enhance The Effectiveness of Programs And Performance System In Theories of Time Management Framework
اسم المؤلف:
جوان جاسم خضير العبيدي
اسم المشرف:
سلمان حسين عبد الله الطيار
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
المحاسبة
الدرجة:
دكتوراه
الجامعة:
جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
يهدف البحث الى دراسة مفهوم موازنة البرامج والاداء وتحليل ابرز النقاط التي تبنى عليها هذه الموازنة وبيان فائدتها وفاعليتها في فرض الرقابة على الانفاق الحكومي، وكذلك تسليط الضوء على مفهوم ادارة الوقت وبيان النظريات التي تبنى عليها هذه الادارة وبيان دور ادار | The research aims to study the concept of budget programs, performance and analysis the most highlight points that the budget depends on, also state its usefulness and effectiveness in the imposition of controls on government expenditures, as well as explain the concept of time management and explain theories the administration depends on also explain the time management roles with its theories and styles it offer when mixed with the programs and budget performance and it will lead to enhance control over government expenditures as well as assist in determining accurate estimates.The research achieve these goals through the following premiere hypothesis to enhance the effectiveness of control on government expenditure by depending on budget programs, performance framed by time management theories.This study has reached a set of conclusions we will mention the most important : 1 - Managers and officials in response to application programs and budget performance and enhance it with priority theories to manage time which enables the software to prepare estimates being known for managers that helps control government expenditures, it is then verified statement of planned targets achievements.2 - Budget programs and performance has a role in time loss reduction by identifying programs and timetables for the implementation of each program within the budget.The study has find the following : a - The need to adopt budget programs and performance by the ministry of finance - General Accounting Department in the preparation of state budget because it based on scientific and practical foundations in preparing estimates which will help to achieve future programs and imposition controls on government expenditures.b - The need to adopt priority theories by time managing in programs arrangement, also arrange activities in the program according to priority and importance which lead to the allocation of resources for chosen programs and then allocation the needed time to implement all the programs that helps in estimate expenditures for every program which helps in impose controls on government expenditures
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مقارنة بعض طرائق التقدير اللا معلمية لنموذج الانحدار التجميعي المجزا باستعمال المحاكاة مع التطبيق == A Comparison of Some Nonparametric Estimation Methods of An Additive Quantile Regression Model Using Simulation With Application
اسم المؤلف:
جنان عبد الله عنبر
اسم المشرف:
دجلة ابراهيم مهدي العزاوي
الموضوع العام:
الادارة والاقتصاد
السنة:
2010
الموضوع الدقيق:
الاحصاء
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
ان استعمال النماذج المعلمية يتطلب توافر معلومات كافية عن الظاهرة المدروسة مع معرفة المجتمع الذي سحبت منه العينة وان تكون معلماته معرفة لكي تكون قراءة هذه النماذج قراءة صحيحة كما تتطلب وجود بيانات من النوع الكمي الامر الذي دفع الباحثين الى البحث عن نماذج ا | Using of the parametric models requires a number of preliminary conditions that should be available to make the reading of these models right as well as the presence of quantitative data which motivated the researchers to search for models with lesser terms than the parametric models represented by nonparametric models, so too many considerations have been made for the Nonparametric Regression, in the last years. The main reason of that was the researchers’ belief that pure parametric methods for estimating the regression curve have shortage with the flexibility needed for data analysis - especially the quantitative data - . With the progress made in computers, in both hardware and software, it has become possible to develop many of Nonparametric Regression Methods including the "Quantile Methods". In spite of that, the researcher see the most of papers and articles concern univariate case, where the researchers about bivariate case still with limited. In the other hand, the researches extension to multivariate case nonexistent in Iraq - in the scope of researcher’s knowledge - , which gives an extremely importance for the aim of this study, to bring attention for alternative methods or modified methods that can be efficient ones to improve the currently methods. Thus, the most important purpose of the research, is the use of Tow - Stages method, which helps the researchers to compute Nonparametric estimators for the components of Nonparametric models to avoid the curse of dimensionality.It divideds the components to set of points called "Quantiles" , then estimates the quantile function by one of the quantile methods we explained in this research, ( Marginal Integration, Backfitting, and Tow - Stages ). The simulation has been designed for the illustrated models and it has been checked about the estimation methods performance by using the Absolute Deviation Error (ADE) criterion, then compute the Average Absolute Deviation Error (AADE). From noticing the simulation results, it was shown that the best estimator was Tow - stages estimator in case of high correlation and / or high dimensions. To achieve the purpose of this research, the study has been divided into five chapters. Chapter one, consists of an introduction, the aim of the thesis under research, and a literature survey. Chapter two covers the parametric regression quantile estimation. While Chapter three devoted for Nonparametric estimations methods. Chapter four devoted for Simulation experiments and practical experiment with real data. Finally, Chapter five comprises the conclusions and suggestions that the research has recommended.
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مقارنة بعض المقدرات البيزية الحصينة مع مقدرات اخرى لانموذج GARCH(1.1) مع تطبيق عملي == A Comparing of Some Robust Bayesian Estimators With Another Estimators For Garch (1.1) With Practical Application
اسم المؤلف:
جنان عبد الله عنبر
اسم المشرف:
نزار مصطفى جواد الصراف
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
الاحصاء
الدرجة:
دكتوراه
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
تعاني بعض السلاسل الزمنية من التقلبات او عدم الثبات في التباين مثل السلاسل المالية والاقتصادية والبيئية وغيرها, وقد يرافق ذلك وجود التلويث او القيم الشاذة في تلك السلاسل والذي يرافق عملية جمع البيانات في اغلب الاحيان ولاسباب عديدة قد يؤثر ذلك بشكل كبير عل | Some of time series suffer from volatility or instability in variation, such as financial , economic , environmental and other time seriesIt was accompanied by the presence of contamination or stray values in those chains that accompanies the data collection process often for many reasons, which greatly affect the estimation models parameters and thus makes the estimated models parameters and thus makes the estimated models are inaccurate and affect the future in the forecasting process this makes the process of estimation the traditional methods is not accurate and not feasible in practice and that is what led many researchers to find alternative methods of estimating for those methods reduce the impact of contamination and the volatility in the process of estimating the time series models,, including autoregressive conditional heteroscadestic models family (ARCH and GARCH). So the goal came thesis complement the work of researchers as thesis aims to find robust Bayesian estimators to the estimate first order generalized autoregressive conditional heteroscadestic model GARCH (1.1) when errors followed normal distribution, and that by proposing three robust Bayesian methods to estimate a method (y ?BM.Bayes) and method (BM.Bayes) and the reduced method (BM.Bayes Shrinkag). As was the use of certain methods of estimation models (GARCH), such as (MLE) traditional method of estimation and the method of (Bayes) and three robust bounded methods a (BM.Huber) and two methods by the proposed (BM.Hample) and (BM.Tukey). The use of simulation in the style of the experimental side for a comparison between the methods adopted in research using polluting ratios (0% 0.1% 0.10% 0.15% 0.20%) and volumes of samples (500, 1000.1500), In addition to the use of different values of the parameters it is found favorable proposed method (BM.Bayes) be when the values of the two parameters (?1, ?) close to each other when any correlation strength is high , Simulations were also on the values of the parameters of the real series that have been estimated in a manner program application (MLE) and some of them were far from any values that weak correlation strength , It turns out that the best method was the proposed (BM.Bayes.Shrinkag). In the practical side it has been stated in the application of the theoretical side of the building stages of the model and testing of those stages on a series of (1254) Show prices daily sales of Basrah, for the period (2 \ 1 \ 2008 - 31 \ 12 \ 2012) through the application of the proposed third method (the reduced method) (BM.Bayes Shrink) which was best when applied to the estimated values of the parameters in a manner (MLE) in the experimental side as it made less (MSE) and estimate the appropriate model GARCH (1,1) proposed the adoption of the reduced way (BM.Bayes.Shrinkag).
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قياس اثر برامج الاصلاح الاقتصادي على الفجوة الغذائية في الوطن العربي : مصر, الاردن حالة دراسية == Measuring The Impact of Economic Reform Programmes On The Food Gap In The Arab Homeland : Egypt & Jordan (Case Study)
اسم المؤلف:
جليل كامل غيدان الجبوري
اسم المشرف:
سعد عبد نجم عبد الله العبدلي
الموضوع العام:
الادارة والاقتصاد
السنة:
2007
الموضوع الدقيق:
الاقتصاد
الدرجة:
دكتوراه
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
The world order witnessed vast structural changes branded by rapidity and comprehensiveness which caused dramatical changes on many economical variables. It also influenced the social and economic situations to all countries whether developed or developing. So the developing countries find itself required to enter or adopt the policies of political reform imposed by the world economic environment factors, local factors represented by economic recession, increase in oil prices, aggravation of the crisis of foreign indebtedness, international increase of interest prices, the trend to globalization, the prominence of the private sector as a main axis to activate the economic activity and to undertake an effective role in the economic development. All these factors led to structural confusion in the economies of the developing countries, including the countries of the Arab Homeland. Food is regarded as an essential indicator for economic growth and a measure for the level of individual's luxury, so this study aims at showing the extent of the influence of the policies of the economic reform programmes used in the Arab World countries on the food gap represented by the difference between consumption and production hypothesizing that, these policies have positive and negative influences on the food gap. This study is divided into three chapters.The first chapter includes a theoretical vision for the economic reform programmes and its reflection on the food gap. The first section deals with the concepts of economic reform. In the second section, the food gap tackled, and the section devoted to the theoretical influences of the economic reform programmes on the food gap.The second chapter tackles the applications of the economic reform programmes and the food gap in chosen countries (Egypt & Jordan)..
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الية مقترحة للابلاغ المالي عن تاثيرات الكوارث والحروب في البيئة العراقية وفق المعايير المحاسبية الدولية == Proposed Mechanism For Reporting Financial Disaster And War Effects In The Iraqi Environment In Accordance With International Accounting Standards
اسم المؤلف:
جعفر جواد جاسم العبيدي
اسم المشرف:
صفوان قصي عبد الحليم الطه
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
المحاسبة
الدرجة:
ماجستير
الجامعة:
جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
تعد الكوارث الطبيعية وغير الطبيعية تحديات للبيئة والمجتمع والاقتصاد اذ تؤثر فيها بشكل مباشر وغير مباشر, والوحدات الاقتصادية جزء من هذا النظام المتداخل فيما بينها ومن ثم تتاثر بالمؤثرات الخارجية بشكل مباشر او غير مباشر ,هذه التاثيرات المباشرة تظهر في الدما | natural and non - natural disasters Is the challenges of the environment society and the economy as affecting them directly and indirectly, and economic units are part of the interoperability system among themselves and then affected by external substances directly or indirectly, these direct effects appear in the destruction and damage caused to disasters in the property and infrastructure and superstructure and accounting information systems,and indirect results of future business, come the research problem by reading issued by the Federal Office of financial supervision to address the damage caused by disasters accounting treatments became clear that there are a number of important topics that need to be discussed and to propose appropriate mechanisms to address them.The importance of research need decision - makers at all levels to a high - quality accounting information about the value of the damage caused as a result of disasters suffered by Iraq for more than once in recent decades, and it requires the review and update the accounting treatments approved by the Federal Office of Financial Supervision in order to respond to the need of decision makers and in line with international requirements, and the research adopted on the on main hypothesis that the development of integrated accounting system to work in light of disasters, wars, according to the proposed mechanism will contribute to the improvement of financial reporting and facilitates the calculation of the units affected by the economic losses.The research has reached a number of conclusions that the most important standardized accounting system is short of meeting the international financial reporting requirements as a result of not much recognition of accounting procedures when disaster which led to the distortion of the financial statements in relation to the value of the losses incurred from the impact of disasters and wars, and has recommended search a set of recommendations from the most important of the need to adopt the mechanism proposed financial reporting in light of disasters and wars in the local environment and the introduction of new items in the consolidated accounting manual, which applies to Iraqi companies
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اثر الاندماج في تحسين كفاءة الاداء : دراسة تطبيقية في عينة من المصارف العراقية == Merger Its Effect On Developing Performance Efficiency An Empirical Study On Some Iraqi Banks
اسم المؤلف:
جاسم عيدان براك المعموري
اسم المشرف:
نجيب سليمان بطرس
الموضوع العام:
الادارة والاقتصاد
السنة:
2008
الموضوع الدقيق:
المحاسبة
الدرجة:
ماجستير
الجامعة:
جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
he world is witnessing rapid and significant changes can not racker and the observer will have to stand of her and identified beauty of the large and complex which due to the tremendous progress and considerable in the areas of communication and information technology, which made for the world's vast a system of a coherent Veins, and from it blew storms and competition hurricanes which took uprooted all entity have shallow roots and a fragile whatever its nature is or the method of its work and belonging to this or that sector, which should be that severe attention and careful in order to survive first, and the growth and expansion with maintaining this progress Secondly, and this includes various levels and sectors, especially the banking sector, which tracks the movement and path of the Iraqi banking we find it completed its with outdated procedures and no longer valid at this time which must adopt mechanisms with him and work developed programs which able to face meet global competition particularly global the fact that Iraq has become an open border and then in the arena of these threats and challenges, and from the mechanisms to be adopted is the traffic between Iraqi banks, and clustering within the concept of integration, as well as alliances, accession and other such modern strategies and that match with the times addresses. Hence the importance of this study, is came which did not stop at this point just. But extends to find access to the efficiency and identified in performance whether operational or financial. As a result of bypass Iraqi banks about the importance of mergers and adopt traditionally work methods do not meet minimum standards to face compete as well as the limited of studies in this area and from here, the search problem is determined. The search trying to put a major goal and sub - goals to reach how the completion mergers in the environment of Iraqi banks, and thus can count on of three Iraqi banks : contribution the Bank of Credit and United Bank, the Investment Iraqi Bank as sample randomly from among of banks, having been sure of confirmed to survive. The requirements of the study has been possible to obtain the data contained in the final accounts of these banks, to select the default format of the study and research theory. The study was distributed on four chapters, dealing with the theoretical and analytical aspects, the first chapter of the thesis deals with the identification of research methodology, which included the problem of research, important of this research, the goals of research, theory and the study assumptions, data sources and information, society and the sample of study, study and variables measuring and testing of hypotheses, and also stand on the previous reference studies in the subsection II. Chapter II has dealt with the theoretical and conceptual framework of the study, the first of which thesis focused on the study of integration and the second devoted to stand on performance efficient literature. Applied side was included on three main admonishing within Chapter III, the first thesis of which dealt integration, the second thesis was devoted to the analysis indicators the efficiency of performance, and finally came the third thesis to stand on the statistical relationships between integration and efficiency of performance in the banks. The research was ended with separated IV, which contains two thesis, the first of which dealt applied conclusions, while the second focused on the recommendations, which were mainly built on the conclusions which had reached through the analytical side Comparative of Research
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مدى اعتماد المصارف العراقية الخاصة لمتطلبات محاسبة الادوات المالية في ضوء معايير المحاسبة الدولية == How Dependent of Iraqi Private Banks To The Requirements of Financial Instruments Accounting In Light of The International Accounting Standards
اسم المؤلف:
جاسم دويج دعير العبودي
اسم المشرف:
عبد المهدي عباس محمد
الموضوع العام:
الادارة والاقتصاد
السنة:
2013
الموضوع الدقيق:
المحاسبة
الدرجة:
ماجستير
الجامعة:
جامعة البصرة - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة:
العربية
مكان الجامعة:
البصرة
الصفحات الاولى:
المستخلص:
This study aim to identify the extent of the adoption of Iraqi private banks of accounting financial instruments according to International Accounting standards No(39), No (32) and International Financial Reporting standard No(7), also the study aim at identifying of adequacy of the Requirements of this Standards of Iraqi private banks ,In addition the study aim at identifying of the Impediments and reasons that stand in the way of the overall compulsory Requirements of those standards of (IPB). In order to achieve the aims of the study ,using published literatures the accounting financial Instruments ,also using the annual Reporting of(IPB) to know the extent of the adoption of these banks of Requirements of (IAS) rather for ,in addition the researcherhas investigated other data by a designed questionnaire that was according to requirements of (IAS,39,32) , (IFRS 7) , previous studying and theoretical of the study. By studying the case of Iraqi Middle East Investment Bank and with using certain statistical techniques , (SPSS, 14) program so certain analysis and results were obtained the Important results showed that Iraqi private banks didn’t extent on requirement (IAS),in addition for the is adequacy of accounting financial instruments ,but there are most important reasons of not overall application for this standards which are ; shortage in qualified accountants and there are not laws obligating of application financial instrumentsstandards. According to the study which has recommended that holding seminars and sessions to identify of the importance of international accounting standards and take advantage from the experiments of countries that have applied those standards. Also the study asrecommended giving the private sector amore significant role in deciding the standards that suit them in all stage of development revision and implementation of those standards.
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استخدام مدخل الخصائص التقنية لمعلومات المحاسبة الادارية في صياغة وتنفيذ استراتيجيات المزايا التنافسية : دراسة تطبيقية في شركة الهلال الصناعية - مساهمة مختلطة == Using Technical Attributes Approach For Management Accounting Information In Formulating And Executing Strategies Competitive Advantages Applied Study In Al - Hilal Industrial Company
اسم المؤلف:
جابر حسين علي جابر
اسم المشرف:
هاشم علي هاشم الموسوي
الموضوع العام:
الادارة والاقتصاد
الموضوع الدقيق:
المحاسبة
الدرجة:
دكتوراه
الجامعة:
جامعة البصرة - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة:
العربية
مكان الجامعة:
البصرة
الصفحات الاولى:
المستخلص:
Accompanied by application a traditional Techniques of management accounting a lot of criticisms that it has not kept pace with developments and changes in the business environment and are thus unable to meet the requirements of administration inachieving competitive strategies of the organization, This had the effect of weakening the competitive position of the organizations has therefore required change in the information systems in general. The focus was more on management accountinginformation for their technical characteristics of (Relevance in the process of decision making and to respond to the requirements of understanding and recognition processes).Accordingly, the study was aimed at achieving the following : - 1 - Diagnosing deficiencies in traditional management accounting techniques applied in the sample study in response to the requirements of contemporary competitive environment, and to the competitive strategies (reduce the cost, improve quality, just - in - time delivery) 2 - Solve deficiencies in traditional management accounting techniques applied in the sample study by using technical characteristics approach for management accounting information.This study conclude the importance of management accounting information in formulating and executing competitive strategy and the importance of adapting the competitive strategy (reduce the cost, improve quality, just - intime delivery) as one package in sample study besides concentrated on delivery in a time strategy in watercondation factory and reduce cost strategy in Electrodes factory and adapting improve quality strategy in Cover factory
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استعمال بعض النماذج الاحتمالية المنفردة والمركبة المبتورة لتحديد خصائص التعويضات الصحية في شركة التامين العراقية == Use Some Probability Single & Compound Truncated Models To Determining The Characteristics of Health Payments In The Iraqi Insurance Company
اسم المؤلف:
ثائرة نجم عبد الله الامير
اسم المشرف:
قيس سبع خماس
الموضوع العام:
الادارة والاقتصاد
السنة:
2012
الموضوع الدقيق:
الاحصاء
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
نظرا لعدم وجود بحث احصائي سابق لسلوك تعويضات التامين الصحي الذي يمثل النسبة الاكبر من التعويضات في عموم شركات التامين في العراق، تم اختيار هذا البحث وتطبيقه في شركة التامين العراقية.ولغرض تحديد افضل انموذج احتمالي يمثل تعويضات التامين الصحي، تم استعمال | Due to the lack of previous statistical research of the behavior of payments, specifically health insurance, which represents the largest proportion of payments in the general insurance companies in Iraq, this study were selected and applied in the Iraqi insurance company.To determine the best model represent the health insurance payments, we used two probability models determined through the initial detection for the distribution of the research sample by use (Easy Fit) program.One : single, a (Lognormal) for all sample views, and the other compound (Compound Weibull) at dividing research sample into small losses and large losses, and focused on the compound model in some detail in terms of drafting and its importance. With the application of the state of amputation in both the fact that the specific health payments from the top by two million diners in this company.Both models Parameters were estimated using the maximum likelihood method (MLE) and the use of style (Newton - Raphson) to find these estimates. And then compare between models using standard (MSE). Was reached in general that the compound model is better than a single model in the representation of payments.
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طرائق تقدير عدد مرات الفشل في الانظمة القابلة للاصلاح
اسم المؤلف:
ثائر فيصل شاهر
اسم المشرف:
عبد المجيد حمزة الناصر
الموضوع العام:
الادارة والاقتصاد
السنة:
2004
الموضوع الدقيق:
الاحصاء
الدرجة:
دكتوراه
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
ان الهدف من هذا البحث تسليط الضوء على احد اهم وابرز المواضيع المعاصرة في دراسات المعولية وهو الانظمة القابلة للاصلاح والذي يعني ان النظام الذي عندما يحدث فيه فشل فيمكن اعادته للعمل باصلاح بعض مركباته دون الحاجة الى ابدالها. والذي يحظى بتطبيقات واسعة وخاص | The main purpose of this research was to study one of the main modern subject which is very important in the reliability studies, it is the repairable system, which means that if the component fails it immediately repaired.These studies have widely applications in many systems like watching machine of cars, airplanes and communication systems, that is failure make huge materiel and humane losses.It is found that these systems submit to Poisson process in particular the nonhomogenous Poisson process, the main contribution in this research is the modification in estimating the number of failures in repairable systems, and the derivation the distribution of n - failures where the distribution is General Gamma.Finally, some new results obtain and a simulation experiments were done to compare the proposed and classical methods.
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الافصاح عن الالتزامات الاجتماعية في التقارير المالية في ظل القاعدة المحاسبية العراقية رقم (6) : دراسة نظرية وتطبيقية في شركة مصافي الوسط
اسم المؤلف:
سناء احمد ياسين خلف المشهداني
اسم المشرف:
ثائر صبري محمود الغبان
الموضوع العام:
الادارة والاقتصاد
السنة:
2003
الموضوع الدقيق:
المحاسبة
الدرجة:
ماجستير
الجامعة:
جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
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