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اثر عائد المقسوم ونسبة التوزيع في اسعار الاسهـم العاديــة : دراسة تطبيقية == The Effect of Dividend Yield And Payout Ratio On Common Stocks Prices An Applied Study

Author name: ولاء اسماعيل عبد اللطيف النصار
Supervisor name: محمد علي ابراهيم العامري
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: يعد عائد المقسوم ونسبة التوزيع اثنين من اهم المؤشرات المالية، اللذين حظيا باهتمام مميز على الدوام، وذلك لدورهما المهم في تحديد القيمة السوقية للسهم العادي، اذ يتحدد سعر السهم في ضوء هذين المؤشرين بالاستناد الى الارباح المتحققة والسياسة المتبعة في توزيعه | The Dividend Yield and the Payout Patio are considered as the two of the most important financial. Indexes that have always got a significant attention due to their important roles in determining the market value of common stocks.Price of a stock is usually determined in the light of these tow indexes, depending on the realized earnings as well as on the policy being followed in paying them out.This study has aimed to test the effect of the Dividend Yield and the Payout Ratio on the market value of the common stock in the Iraqi environment. The sample of the study consisted of (12) partnership and private companies, (7) of which are mixed partnership companies and (5) private partnership companies. This study has covered the years 1995 - 1999 and that period was divided in to two sub - periods each of them is of (5) years interval.The study has adopted two main hypothesis namely : 1 - Dividend Yield and Payout Ratio have positive effect on the market value of the common stock, and this effect differ according to the differ of the company's ownership.2 - If the return on equity is higher than the required rate of return then : a. The low Dividend Yield and the low Payout Ratio would result in an increase of the price the stock.b. The low Dividend Yield and low Payout Ratio would lead to an increase in the price/ Earning Ratio.For the purpose of analysing and testing the relation between the variables of the research, beside testing the two hypotheses mentioned above, this study has used a number of financial and statistical methods, and then it reached to a number of conclusions, the most important of them are the weakness of Dividend Yield and Payout Ratio effect on determining the market value of stocks; that is because the dividend is low.

تطوير خطة شاملة لادارة النفايات الطبية في عدد من المستشفيات العراقية : دراسة حالة == Development of Comprehnsive Plan For The Management of Medical Wastes In A Number of Iraqi’s Hospitals Case Study

Author name: وفاء محمد زكي هادي الوتار
Supervisor name: سعد علي حمود عباس العنزي
General topic: Administration and Economics
Specific topic: Hospital Management
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: This study was carried out on medical waste responsible personnel at ministry of healthy, AL - Karkh health directorate , AL - Rasafa health directorate and three large hospital at Baghdad. Data collection started from 1st Oct - 2006 - 1st March 2007 Each participant was subjected to five questions and checklist including 62 paragraphs, in addition to a meeting for about 2 - 2.5 hours for each one. The results indicate that 50% (3 / 6 ) of Participant don’t have medical degree related to waste management such al community medicine or hospital administration. The percentage of those who get training about the subject was found to be 33.3% (2/6). Most of the participant reported that they depend on WHO system for managing medical waste, and they don’t have any idea about Iraq’s law regarding waste management. It has been found that majority of health care establishments having many gaps in their medical waste management system such as : 1. Lack of starting medical waste management plan. 2. Lack of conduction an medical waste survey and invite suggestion. 3. Lack in recommend improvement , allocate human and financial resources and arrange for implementation. 4. Lack in draft of medical waste management plan. 5. Lack in Approvement of medical waste management plan and start implementation. 6. Lack in the periodic review of the plan All of the participants reported that there is designation of responsible personnel for medical waste management in their establishments There is statistically significant relation ships between all hypothesis mention in the results by using computerized statistical program (Spss), x2 and t - test

عملية التوثيق للمعلومات وسبل معالجة الاخطاء التي تتضمنها : حالة دراسية في مستشفى بغداد التعليمي == Information Documentation Process And The Methods of Errors Treatment Case Study In Baghdad Teaching Hospital,

Author name: وفاء حسين عباس
Supervisor name: صلاح الدين عواد كريم الكبيسي
General topic: Administration and Economics
Specific topic: Hospital Management
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف هذا البحث الى توصيف عملية التوثيق وتشخيص الاخطاء وسبل المعالجة في مستشفى بغداد التعليمي - دائرة مدينة الطب وتبرز مشكلة البحث باثارة تساؤلات عن متغيرات البحث وبالجانبين النظري والميداني وما هي طبيعة الاخطاء التي تتضمنها عملية التوثيق وما افضل سبل المع | The current research aims to explain the documentation procedures, on which characterized by fault diagnosis and access to treatment in Baghdad Teaching Hospital - Directorate of Medical City, by using the checklist to describe the documentation operation which called some times by (explanation of the documentation procedure, also find the quality of the documentation process, ensure the confidentiality of documents, simplifying the procedures of the documentation process, speed and flexibility of the documentation process, the sustainability of the process documentation), as well as a questionnaire to diagnose faults and remedies on a sample consisting of 39 individuals, whom as follow (director, head of department , division director, unit responsible),whom used statistical tools like calculated medium, arithmetic standard deviation, and coefficient of variation.The relative important highlights of the research problem by raising questions about what variables research and sides theoretical and experimental, which show what is the nature of the errors contained in the documentation process and the best remedies for these mistakes and adopted a check list the resolution as an essential tool as well as personal interviews and observations of the researcher to collect data and information that has been processed and analyzed using a number of statistical methods have been reached on several results, notably the weakness of hospital procedures to keep secret, also mention about the errors and methods of treatment, so it's so and most important for a statement the hospital administration attention to secret documents and paying high attention to this issue to prevent unauthorized access to documents and to take necessary measures to protect them.Also finding the procedures in documentation and mis line also the unabvios the statement in the result to treat the errors, after it can use the documentation using electronic, which capable for the major of the research samples, also the important. Also enhancement the research sample also to enriched the trust for the documents users. And finally the most recommended were the need to depend the management for the Baghdad teaching hospital, and increase the electronic documentation importance. Also finding the errors which occur during the hand manipulation, and try to decrease these errors treatment. Also take care of the increase the quality of documentation and release the concentration in which involved

المقارنة بين اختبار Shapiro - wilk وJureckova باستخدام المحاكات ولعدة توزيعات == Coodness - Of - Fit Test In Non Paramatric Tests

Author name: وفاء جاسم محمد العقابي
Supervisor name: دجلة ابراهيم مهدي العزاوي
General topic: Administration and Economics
Specific topic: Statistics
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: البحث يدرس عملية المقارنة بين اختبار (Shapiro - wilk) واختبار (Juareckova) قبل التوسيع وبعده. عندما اقترح Shapiro - wilk اختبار حسن المطابقة الحدسي( Nuisance location and Scaie Parameters ). ثم توسيعه الى حالة انحدار الازعاج المكاني ومعالم القياس (Nui | The research subject is the studying of the comparison between ( Shapiro - Wilk) and (Jurekov'a) test before and after the expansion , studying the effect of the sample size on the comparison, also the effect on test function distribution i.e.(diagnosing which tests asymptotic from the normal distribution ). Then applying the generating data which is simulated by several distributions which are normal distribution, Cauchy distribution, Laplace distribution, Logistic distribution, by changing the significance level ? by taking ( ? =0.01 ?= 0.05 ?= 0.1) The used assumption in this study is to study the matching between faults distribution and the distributions used in the study.

دور تكنولوجيا المعلومات في تنفيذ الستراتيجية : دراسة حالة في شركة الاستكشافات النفطية == The Role of Information Technology In The Implementation of The Strategy Case Study In The of Oil Exploration Company

Author name: وفاء باسم توفيق الجاف
Supervisor name: صلاح الدين عواد كريم الكبيسي
General topic: Administration and Economics
Specific topic: Strategic Planning
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
Key words:
  • تكنولوجيا المعلومات
  • التنفيذ الستراتيجي
First pages:
Abstract: يهدف البحث الى تشخيص دور تكنولوجيا المعلومات بابعادها( الاشخاص المحترفون,الاجهزة والمعدات وشبكات الاتصال , قواعــد البيانات , البــرمجيات ) في تنفيذ الستراتيجية اذ اعتمدت الباحثة عناصر نموذج ماكينزي 7S ( الانظمة المرافقة لعملية التنفيذ الستراتيجي, نمط ال | This paper deals with the following four chapters : 1 - Chapter I : research methodology. 2 - Chapter II : First topic : Information Technology - identifiable look. The second topic : strategic implementation. 3 - Chapter III : The practical side. 4 - Chapter IV : Conclusions and recommendations. The research aims to diagnose the role of information technology dimensions (professional people,Equipment and communication networks, databases, software) in the implementation of the strategy as a model McKinsey elements adopted 7S (associated systems for the process of strategic implementation, management style, an appropriate structure for the process of strategic implementation, skills, cadre Company (individuals), common values, strategy) in Company explorations of oil and that using the checklist prepared for this purpose, and used several methods of statistical such as redundancy, percentages, mean, Pearson correlation coefficient as it included a checklist of 20 questions to the variable information technology and 35 question to variable implementation of the strategy by five questions for each dimension and the most significant results that have been reached is the presence of a positive correlation relationship.

اثر البرنامج التدريبي في تحسين اداء الادارات الوسطى : دراسة ميدانية في شركة نفط الجنوب == The Influence of Training`S Programe To Improve The Employee`S Performance In The Intermediate Management (Site Study In South Oil Company

Author name: وعود هاشم سليم الخفاجي
Supervisor name: علي محسن يوسف
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: Training has been considered as an important activity. All organizations focus on training's importance to improve the human recourses performance and increasing its efficiency and effectiveness throughout the : evolution of information's and knowledge's , Cultivate the skills and experiences , training's influence on the directions of the employee's behaviors in the Organization. This study's problem had focus on this question : "How can training took part to improve the employee's performance in the intermediate management in the South Oil Company ?".The major aim behind this study is to experiment the relationship between training ; through its optimistic : ( the limitation of training's program , training's goals , designing of training's program , trainer , training's place , training's requirements , training's program performance) and its influence in the human racecourses` performance in the intermediate management through its optimistic : (job's fields , persevering , cooperation and relationships , mental capability , personal characteristic and psychological preparations)This study took place in the South Oil Company focusing on a sample of administration and technician department's managers. They were about (56) member of departments managers. All of them had a bachelor degree.This study had been established upon a major hypothesis to the effect that : adopt a comprehensive training program took part in improving the performance's level of the employee in the intermediate management in the South Oil Company.There are also three subsidiary hypothesis. They are : - - There is an abstract relationship between the limitation of training's needs and performance's level. - There is an abstract relationship between planning the training's program , the goals , designing and performance's level. - There is an abstract relationship between the limitation of training's needs (trainer , trainee , training's budget and training's period) and performance's level.The most important conclusions this study had reached is that ; thesample had a high concerning with training and its influence on doing their jobs.This study had reached a major recommendation which is building a specialized training centre designed with modern training requirements and specific training staffs that have a scientifically and practical experiences depends on a developed methods , and produce a modern training programs. These programmers are made for intermediate management's participants like ( situation's consideration's , contests , representation ) in order to evaluate their skills and abilities

بناء انموذج رياضي لتجزئة التخطيط الاجمالي (DISAGGREGATE) مع تطبيق == Building A Mathematical Model To Fractionation The Total Planning (DISAGGREGATE) With Practical Application

Author name: وعود سالم عباس
Supervisor name: عبد الجبار خضر بخيت
General topic: Administration and Economics
Specific topic: Operations Research
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: تناولت الدراسة موضوع تخطيط الانتاج الاجمالي لشركة الفداء العامة التابعة لوزارة الصناعة والمعادن من خلال تجميع جميع منتجات هذه الشركة التي تشترك بعضها بالبعض الاخر ضمن خصائص وقت التنصيب ووقت الانتاج وكلف الخزين على شكل ثلاث عوائل انتاجية هي (الاسطوانات اله | The study Addressed the total production planning to the fadaa public company redemption of the Ministry of Industry and Minerals by grouping all the products of this company that share to each other the other part of the time of installation and production time characteristics and cost inventories on three families of productivity is a form (hydraulic cylinders, Aldblatt (dampers), wiring, hydraulic ) by building a mathematical model based on a set of strategies for overall planning for the purpose of optimization of the potential productivity and reduce costs through the production process style of programming integers and unity of time, measured month. Also it addressed the issue of fragmentation of the total production planning (fragmentation of families) to the main purpose of their products to meet the demands of customers relying on the main indicators of the first model as inputs to tsecondmodeandStatement of distractions during the implementation of production lines, which depends on the first mathematical model outputs to reduce distractions for a total of one family products during the implementation of production lines and accelerate the process of implementation of the products on time through the use of proper programming setup using linear programming method within a week Transaction It serves as a so - called production schedule chairman, and through the application of the models show that the total costs of the company in accordance with the mathematical models used was (361,407,800) million while the cost of the company executing the plan and the duration of time itself in 2014 has reached (390 330 100) million, a difference of (28,922,300), and this is evidence of optimization models for production planning.

طرائق تقدير انموذج راش للبيانات المصنف متعددة القياسات مع تطبيق عملي == Methods of Estimating The Rasch Model For Multiple Categorical Data Measurements With Practical Application

Author name: وضاح صبري ابراهيم المناصير
Supervisor name: دجلة ابراهيم مهدي العزاوي
General topic: Administration and Economics
Specific topic: Statistics
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: يعتبر انموذج راش (The Rasch model)، من اهم نماذج نظرية السمة الكامنة (Latent Trait Theory) للنظرية المعاصرة لقياس سلوك الفرد، المبني على البيانات المصنفة، وهو احد نماذج الاستجابة للفقرة الاحادية البعد، بمعنى ان درجة الفرد في الاختبار لا يجب ان تكون دالة ( | Rasch Model is considered as one of the important models in Latent Trait Theory for the contemporary Theory to measuring human behavior that depends on categorized data. It is one of the response models for one dimension point i.e., the mark of an individual within test mustn’t be regarded as an evaluation for other individual’s samples that are used within Item Calibration.Therefore, the thesis aims at comparing some methods for Rasch Model’s parameters for Categorical Data Measurement by using Mean Absolute Percentage Error (MAPE).The following methods are also used : The Joint function of Maximum Likelihood Estimation Method (JML), The Maximum Likelihood Estimation Method (MLE), Cohen’s Approximation Estimation Method (CAE), and Bayesian Estimation Method ( BEM ) and the first adjusted Bayesian Estimation Method ( BEMFS ) and the second adjusted Bayesian Estimation Method ( BEMSS ). The thesis includes a suggestion for a method to find the initial values of Rasch model’s parameters that are used in the previous mentioned methods and simulation is also used for overgeneralizing the results for the methods within various sizes levels, in which n : (n=10 , n=25 , n=75 , n=150 , n=300 , n=500 ) and ( n ) represents the individuals and (m) represents the number of the items ( m= 10 , m= 25 , m=35 , m= 45 ) and four different distributions are used ( Binomial , Poisson , Normal , Beta ). It is found that the best method for estimating the parameter of item difficulty (?_j), is The Joint function of Maximum Likelihood Estimation Method (JML) and the best method for estimating the parameter of individual’s ability (B_i), is the Bayesian Estimation Method of the Second Adjusted. Danial’s test for intelligence is used in AL - Mustansyria University, College of Administration and Economics, Fourth year, morning studies only and the number of students are (531). The main conclusions are : By comparing all the methods with the suggested ones to estimate Rasch model’s parameters , it is found that the best estimating for the parameter of individual’s ability (B_i), is the Bayesian Estimation Method of the Second Adjusted by depending on the smallest value for Mean Absolute Percentage Error (MAPE) and all the distributions are concrete and constant. It is found by comparing the methods to estimate the parameter of item difficulty (?_j) that the Joint function of Maximum Likelihood Estimation Method is the best for estimation , in which Mean Absolute Percentage Error (MAPE) is appeared with the smallest value and for all the concrete and constant distributions. It is found from the average of the correct answers of the testes that the tests items are within a closed level for each item and this gives the opportunity to students to answer the items. It is found from the average of the correct answers of the testes that the average of response is very good and it is between ( 0.47 - 0. 26 ) for more than 500 students from the total 531. This shows the similarity between students to have Danial’s test for intelligence. It is found from standards statistics ( T ) for the test items after comparing them with the tabled value for the natural distribution of the moral connotation ( a = 0.05 ) and the value ( 1.6449 ) that all the values without moral connotation and this confirms the acceptance of the test’s items to apply it on students’ sample which has different levels of difficulty but still parallel.

المعايير المحاسبية في ظل المدخل الوضعي ودورها في الابلاغ عن نتائج الازمات المالية في القطاع المصرفي العراقي == Accounting Standards In Light of Positive Approach And Its Role In Reporting The Results of The Financial Crises In The Iraqi Banking Sector

Author name: وسن يحيى احمد الساكني
Supervisor name: سعد سلمان عواد المعيني
General topic: Administration and Economics
Specific topic: Accounting
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: The researchers interested in studying the situation of accounting theory assumptions about (compensation administration, the premise of religion and political costs) and its relation to the positions and behavior of the administration towards the selection of specific accounting policy without the other on the grounds that these policies provided by accounting standards as substitutes for measurement and disclosure. But most of those studies and research have taken place in the stable economic conditions or implicitly assumed it as well. But this research is trying to test the ability of accounting standards on the production of lists (accounting numbers) have the ability to interpret the economic conditions of economic units under the conditions of the financial crisis and the behavior towards those standards departments under the same circumstances. Thus, the problem of the research revolves around the appropriateness of the current financial reporting (measurement and disclosure) in the Iraqi banking sector in the presentation and interpretation of the real results of economic conditions of the units in the shadow of the financial crisis, and included the importance of the study to understand the relationship between the stomach accounting standards in accordance with the statutory entrance and behavior of departments in reporting activity results and financial position in light of the financial crisis and considering that this behavior and their reactions and the impact on the basis of financial reporting in the development of standardsin the local environment, also aims to study the criteria ability (local rules and international accounting) in interpreting the results of economic units and predict their situation under conditions financial crises. The researchfound a set of conclusions and perhaps the most important : 1. The theoretical situation close to reality compared to the theory of the standard, the former concerned the interpretation to know the reasons for the preference management of this practice without the other, and by the assumptions that explain the administrative behavior and predict the results of the accounting practice on the financial position of economic unity second Contrary to that put forward plans for what ought to be practice.2. Despite the emergence of the entrances for various construction accounting theories, but that all the entrances are focused on the first two approaches and modes based on the empirical basis using a realistic analysis of accounting practice, and the second standard is based on the trends and keep accounting theory to reach the ideal goals and believes the need for taking into account the fact when building a practical standard theory in order to be viable.3. that the financial reporting of the results do not reflect the real results of the unit in the shadow of the financial crisis, and for several reasons, including the administration's desire to retain administrative positions or to avoid losing their customers from existing and potential investors, especially in light of the low value of the assets and the recognition of the changes associated with crises He also recommended that the search : 1. The need for accounting and regulatory standards of the Iraqi Council in response to update issued by the accounting standards, particularly with regard to the acute financial crisis times.2. trend towards the application of international accounting standards in order to unify the financial statements with the countries of the world for the purpose of comparison and the expansion of foreign investment in the local environment.3. the necessity of activating the role of regulatory bodies for the application of professional and ethical standards and the application of corporate governance to curb the exploitation of accounting practices in conditions of crisis.

تصميم نظام لتقييم اداء المدارس العراقية على وفق انموذج التميز الاوربي EFQM : دراسة حالة == Design A System To Assess The Performance of The Iraqi Schools In Accordance With The European Excellence Model EFQM / Case Study

Author name: وسن كامل فاضل
Supervisor name: سناء عبد الرحيم سعيد العبادي
General topic: Administration and Economics
Specific topic: Strategic Planning
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف هذا البحث لاعتماد انموذج التميز الاوربي للمؤسسة الاوربية لادارة الجودة EFQM في نظام تقييم الاداء للمدارس العراقية، وذلك للتطوير والتحسين المستمر لجودة التعليم في المدارس والخدمات المقدمة لجميع المستفيدين (طلاب, معلمين, اولياء امور, مجتمع) ما يحقق لهم | The aim of this research of the adoption of the model of the European excellence European institution Quality Management EFQM model in the performance appraisal system for the Iraqi schools, scalable and the continuous improvement of the quality of education in the schools and services provided to all beneficiaries (students, teachers, parents, a society ) what is in their satisfaction with these services and the least costs and high quality and keep up with the rapid development of the educational developments. As well as on the diagnosis and analysis of the current reality of the Al Kawthar Secondary School with portraits as a sample research and its strengths and opportunities must be activated and invested the strengths and weaknesses that must be processed to develop their performance. So it was used Checklists derived from the standards of the model of the European excellence in the evaluation of the Al Kawthar Secondary School with portraits for the purpose of data collection on the secondary school and then evaluated and diagnosis of the strengths and weaknesses, And requests that personal interviews with the management of secondary school mentioned through field cohabitation and practitioners and some teachers and students. as well as with some of the parents and some supervisors and staff of the Research and Studies Department in the ministry of education as well as the directors of the sections of the officials and several people in the upbringing of Baghdad - Al - Karkh third. And the collection of information through the existing records in the secondary school and the Statistical Division , Department of Educational Planning. And through the preparation of questionnaires and surveys to the opinion of the customers and human resources and grade that related to the secondary school depend on the checklists the special of the model of the European excellence.Through the final results of the Assessment Note that secondary got a final assessment of the 38% a few of the despite being secondary with portraits should be on the management of secondary school intake of weaknesses to processed. And the highest standard for enablers of secondary achieved is the criterion of human resources management to achieve the ratio of 60 %, while the criterion of the results of the customers got the lowest percentage of 25%, which requires here from the management of secondary school to exert more effort to meet the wishes of the customers consistent with the objectives of secondary school.the research reached to the need to adoption of a model quality European fusion in the level of education of the work on the development of standards for the current performance of its role in improving and enhancing performance and also in the levels others in the Iraqi state and also disseminate a culture of quality and excellence. as well as preparation of Quality Award whether material or moral and give to each institution distinct adopt these standards.

العوامل المؤثرة على الاوضاع الصحية والتعليمية في العراق ضمن مسح شبكة معرفة العراق (IKN) لعام 2011 باستعمال التحليل العنقودي == Factors Affecting The Health And Educational Conditions In Iraq As Part of Iraq Knowledge Network Survy (IKN) 2011 By Using Cluster Analysis

Author name: وسن عبد الهادي كاظم الجبوري
Supervisor name: هاني عبد الله حسن
General topic: Administration and Economics
Specific topic: Applied Statistics
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعتبر دراسة مؤشرات الصحة والتعليم وتحليلها، من القضايا المهمة بالنسبة للعراق الذي يهدف الى تحقيق التنمية الاقتصادية والاجتماعية بصورة اكثر واقعية.لذلك اختار الباحث هذا البحث وبالاستعانة ببيانات مسح شبكة معرفة العراق IKN للاسرة في العراق الذي نفذ خلال ال | The study of health and education indicators and analysis of important issues for Iraq, which aims to achieve economic and social development of more realistic.So chose researcher this search , using the scanning knowledge network Iraq IKN family in Iraq who carried out during the year 2011 from the Central Bureau of Statistics and the subsequent construction plans for health and education depending on the data of this survey, and using the bag statistical programs ready (SPSS) to reach the variables health and education have a direct impact on the level of the country.Showed signs of health and education in Iraq as follows : The number of households surveyed 29785 , while the number of families not responding has reached 910 families at a higher rate 3.9% , meaning that the response rate was % 96.9 , as the number of households responding 28875 Dynasty recorded the highest rates of response each of the provinces ( Qadisiyah , Diyala and Salah al - Din ) the lowest response rates were in the provinces ( Dohuk and Erbil ) as the average number of individuals in the family 6.4 persons.As has been the adoption of style cluster analysis and conversion data variables ten ( which is the health situation : - the difficulty in vision , difficulty hearing , difficulty in movement , difficulty remembering or concentrating, difficulty communicating with others, difficulties in self - care , assess the health of the individual, educational status, enrollment of individual educational institutions, the number of years its entirety individual successfully) to the formula normative and to get rid of the different units of measure these variables and thus ensure the health of the implementation phase of the process of data classification and determine the extent of the relationship between the elements in terms of similarity or difference and are in the final phase entry in clustering methods and analysis.The study includes four chapters of the first chapter includes the introduction and the goal of the research and the research methodology and the data source in addition to the historical background of the analysis of the cluster , Chapter II contains the theoretical side , which includes statistical analysis using the method of cluster analysis , while the third chapter goes out to analyze the data ( the practical side ) and using the bag statistical programs ready (version20) SPSS to get to the health and education indicators which have a direct impact on the country's development and health education , the fourth quarter from which to determine the conclusions that are accessible through this study also includes recommendations and sources.The results of the cluster analysis to health and education indicators that there is a convergence between neighboring provinces a bilateral clustering problem , linked to adjacent provinces , which demonstrates the striking similarity in patterns of health and education between these provinces.There are provinces have autonomy relative from other provinces and sometimes appear individually , such as conservative ( Erbil , Dohuk, Diyala) being characterized by the conditions of health and education are different from others, it is useful to recall that the Diyala province was experiencing exceptional circumstances during the period of the survey , and the provinces and in particular the province of Kurdistan Erbil so it passes through the economic growth phase sets it apart from the rest of the provinces.Characterized by the province of Baghdad ( urban) and ( rural ) Convergence the ( health and education ) with the Central provinces of Iraq in the late stage as moving away from clustering with its neighboring provinces in the early stages of being the capital.There are no general trend for the clustering of Maysan province , as we see Sometimes clustered with the central provinces , we see Sometimes clustered with the northern provinces, and sometimes we see other clustered with the province of Anbar , Diyala and reflects the instability of this poor province.In general , the central and southern governorates health and educational characteristics differ from the characteristics of the northern provinces. The results showed that there is a similarity between attended the provinces for health and education variables , and note the complete hierarchical cluster assembly reflecting the early stages of the provinces affected by the conditions of the country in general.Rural province of Sulaymaniyah as special - way found clustring the late stages , and along the tree line in the chart evidence of the lack of similarity of conditions of health and education from other provinces countryside. Sulaymaniyah also attended the same property

مقارنة طرائق تقدير المعلمات والمعولية لانماذج الاختبارات المعجلة والنمو لبيانات المراقبة من النوع الثاني مع تطبيق عملي

Author name: ورود باسم نور بهية
Supervisor name: انتصار عريبي فدعم الدوري
General topic: Administration and Economics
Specific topic: Statistics
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: نظرا لاهمية المعولية في التطبيقات الصناعية والهندسية فقد ظهرت الحاجة لاختبارات المعولية والتي هي سلسلة من الاختبارات والكشف عن العوامل التي تظهر خلال الاختبار وتاثيرات ومسببات عطل الماكنة نتيجة سوء الاستخدام وغيرها من الاسبباب وكذلك معرفة مدى ملائمة الان | Reliability has an important role in both the industrial and engineering applications. So the need for Reliability Tests appeared are series of tests a discover out of factors that appear through the test, also an effects too casese to defuse, probably to be created cases misuse a machine and other than, knowledge limit of fit a specifics production addition for getting on goodness of production. Therefore, the need for research to set of tests for censor data from ( Type II ) for exponential distribution with one parameter and these tests it’s (Accelerated Life Testing) to complete estimation parameters and reliability for the test models and these models it’s (Accelerated Cycling, Constant Stress ,Arrhenius and Eyring ) with tow methods ( maximum likelihood method, least squares method ) for all models above ,either Number of Units on Test To be complete calculation number of units inside in the test. And the other test is Reliability Growth includes three curves are Idealized Growth curve estimation parameters and reliability with maximum likelihood method, Duane Growth curve takes estimation parameters and reliability with least squares method, Exponential Reliability Growth Curve take estimation parameters and reliability by means of constraints for finding an optimal solution. Also The thesis so falls into four chapters. the first chapter is the introduction, the objective of the thesis as well as the review of literature. the second chapter tackles theoretical aspects contains exponential distribution,properties exponential distribution, estimation method, acceptance testing, accelerated life test, reliability growth testing and confidence intervals. The third chapter(application side)include tow parts,the first takes censor data (type II) from source (separate the soap off Al - Rasheed factory) and subjugate it for goodness of fit tests to be complete application on accelerated and growth tests, the second takes the simulation experimental and compared between estimation parameters for tests accelerated and growth for all models the test by depending on the statistic measure (MSE). Finally, the fourth chapter contains the more important findings and recommendations as well as the future visions which the thesis included. Also the thesis contains computer programs prepared by the researcher as well as another especial attaches.

كفاءة وتقييم الانفاق الاستثماري العام وتاثيرهما على النمو الاقتصادي الحقيقي في العراق للمدة (2003 - 2013) == Efficiency And Evaluation of Public Investment Spending And Implication On Real Economic Growth In Iraq For The Period (2003 - 2013)

Author name: وديان وهيب جري
Supervisor name: سمير سهام داود
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: يحتل الانفاق الاستثماري العام، حيزا كبيرا من الاهتمام منذ ثلاثينات القرن الماضي، لما يؤديه من دور مهم في عملية التنمية الاقتصادية والاجتماعية وعليه تسعى معظم الدول باختلاف درجة تطورها الاقتصادي الى انجاز اكبر كمية من الاستثمارات العامة، وخاصة في مجال | public investment spending Occupy, a great deal of attention since the thirties of the last century, to play important role in economic and social development process and therefore most of the countries are trying different degree of economic development to the completion of the largest amount of public investment, especially in infrastructure, which is one of the pillars essential to economic development, and in order to maximize utilization of the completion of public investment should focus on achieving efficiency in completion. The current reality of public projects in Iraq, indicating the absence of several key characteristics that must be provided if these projects to achieve high efficiency performance. The results achieved by these projects less than ambitions that could have been achieved, if we take into account the size of allocations and opportunities for these projects, and thus had a negative impact on achieving real growth in the gross domestic product, as it is because the reason for the low levels of implementation to the low level of implementation of public projects on the one hand, and the weakness of oversight bodies on the other.. The study was included for the purpose of reaching the objective of this research three chapters, the first chapter discusses the concept of measuring the efficiency of public investment spending indicators with a statement of public investment spending related to economic growth, while the second chapter dealt with the reality of economic sectors in the Iraqi analysis with a statement of the impact of investment spending on some variables the overall economy, while the third quarter turned to the analysis of the reality of the follow - up of public projects in Iraq and then measuring the efficiency of public investment spending in accordance with the local and global indicators, and then the conclusions and recommendations reached by the research. The conclusion was the most important is the low level of efficiency of implementation, the electricity sector deficit in the implementation of all to him as a result of the low efficiency of the implementation, and the financial and administrative corruption and the lag in the completion of projects had a direct and significant reason for the failure to implement many of the projects, and this is illustrated by low percentage of completion in most projects of this sector, and the most important recommendation of the study is the adoption of new efficiency complement indicators currently used to measure efficiency in many ways, in order to stand on the level of implementation of projects more clearly, and thus to identify the main reasons for the reluctance winning in the implementation process in order to improve the implementation of vital projects.

واقع الاستثمار الزراعي في العراق في ضوء تطور هيكل الطلب المحلي على المحاصيل الزراعية == The Reality of Agricultural Investment In Iraq In Light of The Development of Domestic Demand Structure For Agricultural Crops

Author name: وداد علي زغير المنشداوي
Supervisor name: مناهل مصطفى عبد الحميد العمري
General topic: Administration and Economics
Specific topic: Economy
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: انطلقت الدراسة من مشكله مفادها تنامي الطلب المحلي على المحاصيل الزراعية(النباتي،والحيواني) نتيجة زيادة معدل النمو السكاني في العراق، يقابلها تدهور في الانتاج الزراعي الفعلي الناجم عن ضعف التخصيصات المالية الموجهة للاستثمار الزراعي،ولكون البيئة الاستثمارية | The study has started with the problem indicating that the growing domestic demand for the strategy in both its food products (vegetable and animal) as a result of increasing population growth rate in Iraq encountered with degradation in the actual agricultural production resulted from the lack of financial allocations concerning agriculture investment.Because the investment environment is expeller of agriculture investment in Iraq due to financial and administration corruption despite the Existence of main element that Iraq gets in agriculture sector represented by natural , human and financial resources that lead to create a food gap and deficit state which cannot match with the domestic demands for these agriculture corps which must be imported from abroad from foreign markets because they represent the main food for the population. The study aimed at identify the invested allocations directed to the agricultural sector and the actual spending, has been shown that the level of growth of the production rate these crops (wheat, rice, white meat and eggs) was very low during the period (1990 - 2014).So Iraq resorted to rely on imports to secure the consumption needs of wheat , rice, red meat and eggs entirely. In the same time Iraq enjoys a high level of self - sufficiency crops such as ( barley and maize ). Through the study the researcher reached to conclusion that the size of the food gap for these crops , determine the proportions of self - sufficiency and the percentage of reliance on overseas by highlighting and determining the annual need of the population of these crops and analysis of the actual volume of production in Iraq ratios. Finally it was made future prospects for increasing agriculture allocations investments and encourage agricultural investment and create attracted investment environment in order to reduce the gap between demand of this sector and the actual agriculture production , then get rid of imports by reaching self - sufficiency in Iraq. The study adopted the style of the descriptive and statistical analysis, and the style of comparative analysis by identifying the Egypt experience in the field of agricultural investment, and a comparison of the change in the agricultural, both production quantities (plant and animal) for some strategic agricultural products before and after the start of the agricultural initiative for 2008

الاساليب الادارية لحماية المال العام والحد من الفساد المالي ولاداري : دراسة تطبيقية == Administrative Methods To Protect Public Money And The Reduction of Administrative And Financial Corruption _ An Empirical Study

Author name: وائل عذب حاجم العميري
Supervisor name: نوال طارق ابراهيم
General topic: Administration and Economics
Specific topic: Performance Evaluation
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: Based research topic in the study of variables presidents in the work of the Office of the Inspector General, two administrative methods to protect public funds and the second reduction of financial and administrative corruption, and the correlation between the theoretical aspect of the study with the practical side, kicks off this research to link the most important functions of the Office of the Inspector General, a function control and audit and its impact the functions of state institutions, as a means effective in reducing the incidence of financial and administrative corruption and achieving integrity, with the ethics of public office, which is one of the most important aspects that lead to administrative corruption, in order to access the respondent officers to aim at the prevention of corruption types and forms to ensure the health and safety workflow in government departments.To understand the nature of the relationship between the variables under study, it has been adopted administrative methods to protect fundsPublic independent variable through three dimensions, (constitutional protection, criminal protection, civil protection), and cases of financial and administrative corruption is variable depending through five indicators, (bribery, embezzlement, theftAnd fraud, forgery, abuse of office, mediation and nepotism.)The problem for research on the phenomenon of financial and administrative corruption and account for a significant attention by developing societies is greater than before the developed societies and interesting, because of this phenomenon from the effects of serious repercussions for the future of the state in the economic, social, cultural and political aspects and to bring the losses can not be estimated price, which is phenomenon represents a violation of the laws and regulations and this problem take pictures of several, including bribery, influence peddling or favoritism or nepotism or theft of public funds, or take the abuse of power, in order to achieve personal benefits to the employee himself or to a group in a way, but we believe that this phenomenon is a problem worth looking at and the study.The research aims to enhance the role of administrative methods to protect public money and its implications in the fight against financialand administrative corruption and to identify obstacles and ways to overcome them, and highlights the importance of administrative methods through the increase in cases of financial corruption at the global level, particularly Iraq, and what it requires from the application of these management techniques by regulators and the development and possible future solutions to address this dangerous phenomenon and carry out comprehensive reforms in state institutions, leading to support the economy in Iraq and the advancement of society and make it free from serious pests of corruption by standing on the main aspects and forms of administrative and financial corruption, diagnosis, determine the causes, what are ways and means to curb administrative and financial corruption, highlighting the contribution of regulatory agencies to minimize the administrative and financial corruption, through the link between these two variables.Of the reasons that led me to choose this subject, the role of public money in people's lives as they relate to their interests to provide public services and satisfy the needs of an audience of users, as well as the physical means by which exercise management activities, as well as the reasons that led me to search strange phenomenon that striking considering the decline of dealing with public money, as money goes, or the money is not his owner, and therefore be vulnerable to attack him from the individuals squatters intent to yours, or harm him because of misuse, or state employees charge of it, all of this prompted me to highlight the legal protection for this money, indicating strengths and weaknesses, whether it is in the legislation or in the protection of the law the competent organs

العلاقة بين الانفاق العام ومعدلات النمو الاجمالية والقطاعية في العراق للمدة (1981 - 2000) == The Relationship Between The General Expenses And The Rates of Whole Growing Sectors In Iraq (1981 - 2000)

Author name: وائل سالم جميل
Supervisor name: وليد عبد المنعم عباس الدركزلي
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: This research is dealing with one of the most important economical growth. the growth is considered from the most significant economical goals that the countries and governments are trying to achieve them that is by economical policies and accompanied legislations with them to pursue side by side for carrying out to prompt the growth rates forwards, thus, the importance of this study of analysis the general expenses and the rang of their influence on achieving the Iraqi economical growth the study is aimed to analysis the elements of general expenses and the structure of Iraqi economy and the kinds of economical activities and to clarify the relation ship’s degree between the general expenses by it’s sections the current the invest with economical activities inside the Iraqi economy. The researcher has adopted of choosing the period 1981 - 2000 as class state according the term the is to be distinguished of economical changes and crises and the chronic and huge affects that the Iraqi economy would be suffered of decades the study has reached of which the most important is that of confirming on the importance of the general expenses with two sections the consumption and investment

دور ابعاد التوجه الاستراتيجي في تعزيز الابداع الاداري : دراسة تحليلية لاراء عينة من المدراء في الشركة العامة لصناعة الادوية والمستلزمات الطبية في سامراء == The Role Strategic Orientation Dimension In Consolidation The Management Innovation Analytical Study of Manager Opinions In The State Company For Drugs Industry And Medical Appliances Samarra

Author name: وائل جاسم حميد الناصري
Supervisor name: حامد تركي زعيتر
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: Tikrit University - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Salahaddin
First pages:
Abstract: تهدف الدراسة الحالية الى تحديد دور ابعاد التوجه الاستراتيجي في تعزيز الابداع الاداري. حيث يمثل التوجه الاستراتيجي الاسلوب الذي تنتهجه المنظمات لمواجهة التحديات البيئية المستمرة، بما يحمله من افاق مستقبلية قادرة على النهوض بالافكار والرؤى الابداعية. ل | The Present study aims to determine the role of the dimensions of strategic orientation in the promotion of management innovation. Where is the strategic orientation of the method applied by organization to address environmental challengers continued, including magnitude of the future prospects capable of promoting the ideas and innovation visions. Therefore sought a researcher in this study to recruit these subjects in one study in an attempt to study the correlation effect between them, and given the failure of subjects in one study in the Iraqi environment, and based upon study attempts to answer a number of research questions in the light of theoretical frameworks and field, namely : 1. Does the administrative leadership of the study sample an idea about the nature and dimensions of strategic orientation ? 2. Does the administrative leadership of the study sample to imagine the concept of management innovation ? 3. Do you contribute to the strategic orientation of the organization discussed in the promotion of management innovation in ? 4. Do you realize the importance of administrative leadership role in shaping the strategic orientation ? 5. Are you seeking administrative leadership in the organization researched the support and adoption of management innovation ? 6. Is there a correlation between morale and the impact of the dimensions of strategic orientation and dimensions of management innovation ? 7. Do you vary the impact of strategic orientation in terms of dimensions in management innovation ? As well as determine their relevance and objectives of the diagnosis and determine the relationship between the dimensions of the impact the strategic orientation and management innovation, a hypothetical scheme is proposed for consideration, contains the variables related to the topic which have been formulated on the basis of a set of hypotheses and of the following : 1. No significant correlation between the moral dimensions of the strategic orientation and management innovation. 2. No significant effect of the dimensions of strategic orientation in innovation management. 3. Vary in terms of the impact of the strategic orientation of the administrative dimensions of management innovation. In order to reach the final results to validate the assumptions mentioned above, the current study, using descriptive analytical method, and dependence at a range of methods and tools to collect data and information, which is the basis of the questionnaire as the Chairperson of the data and information collection, as well as statistical methods. Depending on the findings of the study has concluded that a set of proposals including : 1. Imposes a theoretical and practical reality that the organization researched the process of extrapolation of a comprehensive and continuous for the Environment and Thalilleha, the aim of formulating proactive strategies enhances the ability in the face of competitive challenges. 2. Paying attention to the organization researched the skills of the their workforce their development, which requires planning for future permanent their need through the formulation of a strategic vision set tracks the organization s work in its strategic orientation. 3. The need to establish training courses and intensive for managers and employees in the organization researched in various disciplines, for the purpose of enhancing their knowledge, experience and skills. 4. Should be considered and the expansion of the organization s attempts to enter the areas and regional markets and new global order to provide products comparable to international brands in the field of pharmaceutical industries. 5. Researched the need for the Organization to give greater opportunity for managers at all administrative level

قياس وتحليل دالة اجمالي تكوين راس المال الثابت للقطاع الزراعي في العراق للمدة 1980 - 2010 باستخدام نموذجي تصحيح الخطا (ECM) ونيرلوف للتكيفات الجزئية (NPA) == Measuring And Analysing Gross Fixed Capital Formulation Function For The Agriculture Sector In Iraq For The Period 1980 - 2010 Using Error Correction Model (ECM) And Nerlove Partial Adjustment (NPA)

Author name: هيفاء يوسف سليمان
Supervisor name: سعد عبد نجم عبد الله العبدلي
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: رغم امتلاك العراق طاقات مادية وبشرية وموارد زراعية واقتصادية كبيرة الا ان مساهمة القطاع الزراعي في اجمالي تكوين راس المال الثابت والناتج المحلي الاجمالي في الاقتصاد العراقي ظلت منخفضة ومتناقصة باستمرار منذ عقد التسعينات من القرن الماضي، فضلا عن عدم قدرة | Despite of the availabihty of the Natural resources and production Capacities in Iraq economy , the relative conterbution of Agricultural Sector has been he very law and declining since 1990 's , and the food gab has increased to reach 1049 ton in 2010. Accordingly , there is a great need for measuring and Analysing the behavior of gross investment and gross capital formulation (Cap) function in agriculture sector of Iraq ,economy and determining the most effective variables such as the gross domestic product (Gdp). the most recent and suitable dynamic econometric Models were used such as Error Correction Model (ECM) and Nerlove Partial adjustment Model (N P A M) as a special case of the Autoregressive time lagged Model (VAR) , which best reflecting the dynamic long - run Relationship between (Cap) and (Gdp). These Two model are capable of analysing and explaining the Long - run equilibrium between these Two Variable despite the short - run discrepancy.The study contains three chapters : the first one deals with the theoretical framework of investment function and the economic theories and assumption that best reflect the behavior of Cap and its relation with Gdp. the Second chapter include the analysis of the currant and Potential of capital stock formulation (Cap) and gross domestic production (Gdp) in agriculture sector and other variable affecting then such as the investment expenditure and their in relative importance in Iraq economy ; while the third chapter deals with the measuring and analysing the Long - run relations between (Cap) and (Gdp) and estimating the (Cap) functions using (ECM) and (NPAM) econometrics Model using nominal and real prices. The result show that the compounding rates of growth for both Cap and Gdp were negative throughout the studied period (1980 - 2010) , and also declining the relevant importance of these variable in the Iraqi economy and it became about 0% during the period 2003 - 2010, which represent precut the after invasion of Iraq. The results also , show that there is a significant effect of Gdp on Cap in agriculture sector , and about 59% and 30% of the disequilibrium in Cap in the previous period (t - 1) can be removed in the current period (t) by changing or any shock in Gdp in nominal and real prices respectively.The short and long - run elasticties are also , estimated as 0.53% and 0.89% in path motional and real price , respectively.This means that a 1% changes in Gdp will result in 0.53% and 0.84% changes in Cap the nominal and real prices respectively. Many recommendation were mode including the necessity of increasing the Investment expenditure in agriculture sector in Iraq and insuring that these expenditures are directed to increase and develop the real production capacity in this sector. also , many government policies are needed to increase the effectiveness of investment and increasing the formulation rate of capital stock in agriculture sector such as price support Cap increase the cost effectiveness Through which the competiveness of Agriculture production is improved.

اقتصاديات الطاقة المتجددة في دول مختارة == The Economic of Renewable Energy In Selected Countries

Author name: هيثم عبد الله سلمان
Supervisor name: علي حسين علي المشهداني
General topic: Administration and Economics
Specific topic: Economy
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: No doubt that the production of renewable energy is considered to be the major indicators to make the status of the sustainable development goes up. Therefore this study depends on "hypothesis saying" Despite of increasing the production costs offossil energy and the difficulties of extension of using it, it is considered to be very energy necessity to attain the sustainable development indicators. That is due to its positive role to prevent the environment pollution end differing the resources of energy production. Therefore this study comes into three chapters to deal with how to get use of the renewable energy by depending on the experience of Germany and Egypt.Finally the study got to some conclusions most of them that the hypothesis applied with, the state of economy and environmental of Germany end Egypt. Also the study got to some suggestion and finding.

منهج التحليل الاقتصادي في فكر ابن خلدون : نظرية العمران والمعاش انموذجا == Economic Analysis Method In Ibn - Khaldun Thinking (Al - Umran And Al - Maash Theory As A Model

Author name: هيثم حميد مطلك
Supervisor name: اسيا كاظم فرحان
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: كان ابن خلدون المفكر الاقتصادي الذي ملا الفراغ في ساحة الفكر الاقتصادي في العصر الوسيط الذي كان فيه الاقتصاد يمثل مجموع الرؤى والفلسفات والقواعد الاخلاقية واللاهوتية في الحضارة الاوروبية بما شهده من اجواء الفكر الكنسي الذي حصر فلسفة الاقتصاد في المشروع ال | Ibn Khaldun was the economic thinking who filed the blank of economic thought of at fourteen century ,when the economic idea has still as a philosophical approach and moral rolls in western civilization. at that times (Ibn Khaldun) brook this approach ,and developed epistemological theory deals with the history ,society ,economy ,by his thoughts, that the influence of human been would changes the circle of history, as a new reading for history ,fact, society ,economic which nearly from the scientific research in( al umran - almaash) theory. He thought that the mind activity of searcher could not be out of nature, therefore He was a discovery at that century, which thrown in the epistemological method upon on it to made a new knowledge in a history, so can get a systematical method to search the dramatic changes in society, and clear it by causality, actuality and describe the effective of factors on that changes, and answer more qwastions in an economic facts. ( al umran - almaash) model, was attempt to made an actual economic thought deal with the element of economic problem, in an economic scientific analysis method, and describe the economic factor which consider by Ibn Khalduon the first and greatest accomplish to classify the tow environments belongs to the ways to the human get there living from using the nature (means of production ) which leads to the production collections ,clearly growth within times. It is so much relatively to the conditions which role the tow economic model in society at fourteen century in morocco kingdoms..The researcher inducted that Ibn Khaldun was the earliest economist before (Adam smith).

تجارة الخدمات في ظل مبادئ منظمة التجارة العالمية WTO وانعكاساتها في اقتصاديات دول مجلس التعاون الخليجي == Service Trade According At World Trade Organization And It'S Impects On The Economics of GCC

Author name: هيام خزعل ناشور
Supervisor name: يوسف علي عبد الاسدي
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: The subject of International trade in services is concedred to be the most subject which taking the high considration by the researchers. That is belong to the great role that the trade of services plays in the societies and economy. This consideration has increased rapidly in recent year due to the increasing of liberation functions that seen in the world as a whole.After the birth of "WTO" in the end of year 1994, in March and the complation of systems of new economic instutations in the world, such as international Banks, and international monetary fund and by a requist of developed counties, The trade of services registred with the trade of goods in Uruguay conference in(1980 - 1994). Because of the technology and trausfering of trade actions from the governmental sector to the private sector and transferring of capitals with activating of those factors, The trade of service become the most important side of the Interaction trade. This trade has attaining a very high revenues for the industrial countries, while the developing countries, especially The Gulf countries don't get a lot from that. These countries, are the majors one in exporting Oil in world. There fore they need for a lot of services.Therefore, This study depend on a hypothesis which says "The Arab libration of trade of service in the Gulf countries, can't get a great relative effect for the growth of their economies on the economic factors.This study will try to attain that aim and analyze the status of services. trade within the principles of world trade organization and its effect upon The Arab Gulf countries economies, with studying the status of goods and productive structure of world trade in that countries. To achieve the aim and the hypothesis the study has been divided into three chapters. The first one deals with the theroitial frame of The "WTO" and services trade. The second chapter taking into considration the world trade importance of the ArabGulf countries. The third chapter high - lights, The importance reactions of services trade liberation on the Arab Gulf countries economies. At last the study gets some findings, one of them, is that the liberation of service, trade has a great impact on theeconomies of these countries because the structure of the world trade of these countries depends heavily on the Oil exporting and different goods in importing due to the weakness of the productive structure.

طرائق تقدير معلمات الانموذج المختلط الخطي الطبيعي الملتوي في حالة القياسات المكررة مع تطبيق عملي == Method of Estimating Parameters of The Skew - Normal Linear Mixed Model In The Case of Repeated Measures With Practical Application

Author name: هند وليد عبد الرحمن الجبوري
Supervisor name: محمود مهدي حسن البياتي
General topic: Administration and Economics
Specific topic: Statistics
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: تم في هذا البحث دراسة احد اهم النماذج الواسعة الاستعمال والتطبيق في تحليل البيانات التي تتصف بكون المشاهدات فيها تاخذ شكل قياسات مكررة Repeated Measures والذي يعد تعميم للانموذج المختلط الخطي (LMM) في حالة عدم تحقق الطبيعية Normality، وهو الانموذج المختل | In this research, the one of the most important widely used and application model was studied in analysis the data which are described by the observations take repeated measures form, which regarded as generalization of Linear Mixed Model (LMM) in the case of the lack normality, it is the Skew - Normal Linear Mixed Model (SN - LMM), which widely used to analysis the longitudinal data that characterized by the observations take repeated measures form and correlated among of them, this model express of these correlations by the random effect, it also achieved normality through the assumption that the data are distributed multivariate skew normal distribution.Also the research is concerned with the multivariate skew distribution generally and multivariate skew normal distribution specially with addressing the importance and used of these distributions, then dealing with the Skew - Normal Linear Mixed Model (SN - LMM) from its importance, used, properties, modeling, and parameters estimation methods Three important method are used for estimation the fixed effect parameters, random effect parameters and skewness parameters, in addition a proposed method by researcher, these methods are : 1) Maximum likelihood (ML) Method.2) Restricted Maximum Likelihood (RML) Method.3) Bayes Method.4) Proposed Method.A comparison among the best of these methods is made in the application aspect which contained the practical application on two clinical experiment including two samples of diabetic patients data, Who were given a new drug, the data of two samples are represent the repeated monthly measures for the level of sugar and some other variables which are taken for patient from the beginning of the experiment, after three months , and after six months from start to give them the new drug, in aim to study the effect of age and sex, which represented the fixed effect, also the visits times, that the repeated monthly measures are taken in these visits for the sugar level and other variables which represented the random effect, the comparison among the best method are held by using statistical standard the Mean Square Error (MSE), it was found in general that the proposed method is the best to estimate the fixed effects because of its lower mean square error compared to other methods, and the Bayes method is the best among these method to estimate the random effect and random errors because of its lower mean square error compared to other methods.

مقارنة طرائق تقدير معلمات الانـموذج الثنائي اللوجستك المختلط باستخدام المحاكاة مع تطبيق عملي == Comparing The Estimation Methods of The Parameters of The Logistic Linear Mixed Model By Using The Simulation With Practical Application

Author name: هند وليد عبد الرحمن الجبوري
Supervisor name: ظافر حسين رشيد النجار
General topic: Administration and Economics
Specific topic: Statistics
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: تم في هذا البحث دراسة احد اهم النماذج الواسعة الاستخدام والتطبيق في تحليل البيانات التي تاخذ شكل تجمعات Clustered والتي تكون ذات استجابات مرتبطة Correlated وهو الانموذج الخطي العام المختلطGeneralized Linear Mixed Model (GLMM) لتحليل البيانات الطولية Long | This research was conserning in the study of one of the important models that are widely used in analyzing the data which take clustered form and have correlated responses, this model is Generalized Linear Mixed Model (GLMM) for analyzing the longitudinal data which it's responses are correlated. So this research was dealing with this model in an expanded form including its importance, uses, feature, modeling and the estimation methods then focusing on one of the most widely used examples when the responses of longitudinal Data are Binary which is Binary Logistic Mixed Model taking into account its modeling, importance, uses and the parameters estimation methods, so three important estimation methods were used to estimate the fixed and random effects parameters and these are : 1) Classical maximum likelihood (ML) Method.That include three basic algorithm by which the maximum likelihood estimator is obtained and it's as follows : I) Monte Carlo Newton Raphson (MCNR).II) Monte Carlo Expectation Maximization (MCEM).III) Simulation Maximum Likelihood (SML).2) Robust Maximum Likelihood (RML) Method.3) Penalized - Quasi Likelihood (PQL) Method.In the experimental aspect comparison was done of which is the best among these methods through the simulation procedure by using Monte Carlo method and implementing several experiments using two of the important statistical measures which are Mean Square Error (MSE) and Bias, generally as a result it was found that Robust Maximum Likelihood (RML) Method is the best between these methods as it has minimum Mean square error and minimum bias comparing with the other methods.While in the application aspect practical application was done on data represent the successive monthly measurements for diebetic children whom depend on the insulin treatment which represent the fixed effect and the patient represents the random effect in order to study the effect of both the insulin dose and the patient on the blood sugar rate, it was found that the insulin dose has significant effect on the blood sugar rate while the patient has not that effect

واقع ادارة اقسام الطوارئ في مستشفيات دائرة صحة بغداد - الرصافة وافاق التطوير : دراسة تحليلية

Author name: هناء حميد جاسم المعموري
Supervisor name: سعد علي حمود عباس العنزي
General topic: Administration and Economics
Specific topic: Hospital Management
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:

استخدام نظم المعلومات الجغرافية في التببؤ بمحصول الحنطة في جنوب العراق == The Use of Geographic Information Systems In The Prediction of The Wheat Crop In Southern Iraq

Author name: هلاء سعدون شكر
Supervisor name: محمود مهدي حسن البياتي
General topic: Administration and Economics
Specific topic: Applied Statistics
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: The wheat crop is considered one of the most important strategic food crops and takes the first place in some countries in the world. So this crop requires growth control began from the time of planting and until harvesting. The study focused on predicting the productivity of wheat crop in township Shihamia / Essaouira district / in Wasit province as a model adopted for the rest of Iraq's provinces by using technologies (Remote Sensing and Geographic Information Systems) in devising data independent of the factorsthat have affected the productivity of the crop using (Geostatistic) analysis through (kriging) tool in an environment (Arcgis), and visual satellite captured from satellite (landsat 8) is also used. The extraction of natural vegetative differences guide (NDVI), as evidence showed reflectivity values ranging between ( - 0.02 - 0.5) as the minimum value of the evidence which indicated that the production of wheat crop in these places is low. The upper limit indicated that the production of wheat crop is high density in thoseareas. The surface temperature extracted from the space visible as well as the natural vegetative differences guide. Results indicate that the month of March is one of the appropriate months to get to know the productivity of wheat crop. The results showed when conducting analysis in the SPSS program that factor relative humidity though influential in the expected output when using directory natural vegetative differences values (NDVI). The climatic factors and the surface temperature and salinity influential in expected production in Geostatistic analysis, as Geostatistic analysis in an environment (Arcgis) is better than in the SPSS statistical analysis software because it depends on the spatial relationships between the studied samples

المقارنة بين الطرائق الاحصائية المستخدمة في التنبؤ لاستيراد بعض المواد الغذائية في العراق == A Comparision of Statistical Methods That Using For Forcasting To Importing Som Material Foods In The Iraq

Author name: هديل محمد زكي مهدي
Supervisor name: سهيل نجم عبود
General topic: Administration and Economics
Specific topic: Applied Statistics
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: يعد الاستيراد احد الظواهر الاقتصادية التي تساهم في تحقيق الامن الغذائي وسد الفجوة الغذائية، وللتمكن من دراسة التغيرات التي تحصل في الظواهر الاقتصادية في المستقبل وتحديد قيم هذه التغيرات لابد من الاعتماد على انشاء السلاسل الزمنية وتحليلها، ويعد اسلوب تحليل | The import of the economic phenomena that contribute to the achievement of food security and bridging the food gap, and to be able to study the changes that happen in the economic phenomena in the future and determine the values of these changes to be relying on the establishment of the time series and analyzed, as is the style of the time series of the most important statistical methods analysis used in the prediction of random phenomena in the future values based on what happened in the past, which helps in the development of sound future plans for economic development. In this research were compared between two methods to predict the import quantities of rice, wheat and sugar for the next five years (General Trend Methods, and the Method of Box - Jenkins), where he was relying on the criterion of the Mean Absolute Percentage Error (MAPE) to compare the methods used to figure out the best way to predict. Proven method of Box - Jenkins superiority on the General Trend Methods while the best model of Box - Jenkins models to predict the quantities of imported rice is ARIMA(0,1,2), and the best model to predict the quantities of imported wheat was ARIMA(1, 1,1), either imported sugar amounts was the best model ARIMA(0,1,1), and based on the predicted values through the Box - Jenkins models, it was observed that there is an increase in imported quantities for each of rice and wheat in the next five years, either sugar amounts appeared there proven to import.

تاثير النظام القيمي للعاملين في الفساد الاداري بالعراق : دراسة اختبارية في وزارات عراقية مختارة

Author name: هديل كاظم سعيد
Supervisor name: صلاح محمود عبد الكريم الرحيم | منقذ محمد داغر
General topic: Administration and Economics
Specific topic: General Administration
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: لم يعد خافيا على احد ما تسببه ظاهرة الفساد الاداري من اثار سلبية على الادارة، والاقتصاد والمجتمع بشكل عام، مما يستوجب تناول هذه الظاهرة بالمزيد من الدراسة والتحليل، بهدف الوصول الى الاسباب الحقيقة وراء هذه الظاهرة، والمساعدة في وضع اجراءات مكافحة اكثر فا | The influence of the workers values system in the administrative corruption in Iraq Empiricism study in selected Iraqis ministriesNo longer a secret to anyone what caused the phenomenon of administrative corruption of negative effects on the administration, the economy and the society in general, This requires covering this phenomenon with further study and analysis, aiming to reach to the truth reasons that are behind this phenomenon, and assisting in the development of (to help of developing) more effectively striving procedures suited with reality and the local environment.Therefore, the present study centralizes on the study of the influence of the workers values system in the administrative corruption in Iraq through empiricism study in selected Iraqis ministriesFor the purpose of application of this field study and test its tasks collected data from (144), individuals occupying positions (general manager, the Director of the Department, and the official Division), distributors stratified between three ministries of the Iraqi ministries lead three diverse activities (engineering, educational and service). And that are The Ministry of Housing and Construction and the Ministry of Higher Education and the Ministry of Municipalities and Public Works, respectively. And to achieve results has been adopted means descriptive statistics (percentage, and center computational, and the standard deviation, and the weight percentile). As well as means (ratiocinative) indicative Statistics (correlation coefficient, gradient, and moral tests, and variance analysis for the Kruskal Wales).The statistical results produced a number of results, perhaps the most notable is the recognition at the official level that there is the problem of administrative corruption and diagnosis (recognize) of the problem half of the solution, What have government support of the official and popular any future plan to fight corruption. Also found there is a difference (difference) between ministries sample attitudes towards the diagnosis of administrative corruption and this indicates that the specificity of each ministry consists of the nature of the work and the nature of the institutional culture prevailing in each of these ministries.The study concluded with group of recommendations and proposals to deepen the awareness of the values and work ethic, or public office In thought and behavior among workers in the administrative body (apparatus), to be embodied firstly practice the mentioned ethics on leaders such devices, and sensitized to the dangers of the scourge of corruption, its symptoms, risks and consequences.

دور نظام معلومات الموارد البشرية في بناء نظام تقييم اداء العاملين : دراسة تحليلية لاراء مديري الاقسام في مقر وزارة التعليم العالي والبحث العلمي == The Role of Human Resources Information System In The Building Employees Performance Appraisal System/Analytical Study of The Views of Managers of Departments In The Center of The Ministry of Higher Education And Scientific Research

Author name: هديل علي عبد مهدي التميمي
Supervisor name: غني دحام تناي الزبيدي
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: تهدف هذه الدراسة الى تحديد دور نظام معلومات الموارد البشرية في بناء نظام تقييم اداء العاملين في وزارة التعليم العالي والبحث العلمي/مركز الوزارة، من خلال قياس كفاءة نظام معلومات الموارد البشرية وتاثيرها على عملية تقييم الاداء، فقد لمست الباحثة حاجة الوزارة | This study aims to determine the role of Human Resources Information System in building performance assessment system working in the Ministry of Higher Education and Scientific Research / Center for the ministry, by measuring the efficiency of the HR information system and its impact on the performance appraisal process, it has touched the researcher need the ministry to devise methods that employ outputs Human Resources Information System in the organization surveyed for the development of methods and levels of the process of assessing the performance of its employees, in order to decide whether the role played by human resources information system in the process of assessing the performance of employees, we raised the question of President the following : (To what extent the efficiency of human resources information system? And what effect that in the process of appraisal the performance of workers?)In order to achieve the goal of the study, and answer questions about the problem reached a researcher through thought and theoretical studies related to the building scheme supposedly shows the relationship between the variables of the study, as it consisted of Human Resources Information System as an independent variable included six dimensions of the sub (the accuracy of information, speed information, relevance of information, quality information, quality system, the use of the system), and the system of evaluating the performance of employees as a variable supported include six dimensions of the sub (functional analysis, performance evaluation criteria, methods of performance evaluation, feedback, training resident, quality system evaluation) have interacted these variables to form the framework around which the study. The study population consisted of academics and administrators owners of management positions within the level of middle management personnel in the Ministry of Higher Education and Scientific Research / Center for the ministry, as was the use of the style of comprehensive inventory so that study was applied to all members of the community, which included all heads of departments in the departments of the Ministry who was number (42), head, and the response rate (100%).And used the questionnaire as an essential tool in the collection of data and information, as it consisted of three parts, attached to the first part to personal data of the sample surveyed, and the second part was devoted to measure the efficiency of the HR information system and included (30) a paragraph, and either the third part was devoted to measure the process of evaluating the performance of employees, which included (35) a paragraph, and data analysis program was used (SPSS), through which were obtained percentages and frequencies, and the Cronbach alpha test, and Spearman correlation coefficient and other analyzes that have been used to test the hypotheses of the study.The study results showed that the Ministry of Higher Education and Scientific Research employs human resources information systems in making decisions on personnel matters, and pay attention to the quality of HR information system, as well as its updated and data processing system on an ongoing basis, but that the ministry does not inform the workers on the results of evaluating the performance of which indicates a defect in the evaluation system used in the ministry.The results of the analysis reflected the weakness of the adoption of managers in the Ministry of Education and Human Resources Information System in the process of assessing the performance of employees, which requires the ministry to increase reliance on information systems, thereby increasing the accuracy and effectiveness of decisions taken for the process of appraisal the performance of its staff.And exited the study a set of recommendations based on the conclusions reached by including the need to take over the ministry interested in more information systems and rely on their output in the process of assessing the performance of employees, to gain practical accuracy and objectivity in the evaluation results, in addition to the development of performance criteria used in assessing the performance so as to be able to Measuring the performance of employees and do not lead to the intervention of personal factors. and the need for a feedback system follows the performance appraisal process, which can be employed to identify the results of their assessment and to identify weaknesses and avoid them as well as identify the strengths and strengthened.

تشخيص طبيعة الاستثمارات المطلوبة وفقا لواقع ادارة راس المال البشري == Identify The Nature of Investments Required According To The Reality of Human Capital Management

Author name: هديل سعدون معارج
Supervisor name: يعرب عدنان حسين السعيدي
General topic: Administration and Economics
Specific topic: General Administration
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: هدف هذا البحث الى دراسة تاثير الاستثمار في راس المال البشري بابعاده ( التدريب , التعليم , ادارة المعرفة , تطوير المهارات ) في اطار كلا من ادارته المتمثلة بالابعاد ( ممارسات القيادة , احتواء العاملين , الوصول للمعرفة , مثالية قوة العمل , قدرات التعلم ) ور | This research aim to study the effect of human capital investment dimensions (training, education, knowledge management, skills development) in the framework of both the management of dimensions (Leadership practices, employess engagement , Knowledge accessibility, workforce optimization, Learning capacity) and its components with dimensions (knowledge, skills, abilities, value) with the Office of the Inspector General's staff - and the Iraqi Ministry of culture, To knowledge the role of human capital management and how it affects two forms, one directly and the other indirectly, on the other side is directly through the study of dimensions (knowledge, skills, capabilities and value) and on the other hand, indirectly through management practices aimed at developing human capital, which It led to the collection of these methods in the study of human capital management. has relied questionnaire as a tool to collect data and information related to research to ,And distributed to a sample of (63) individuals, the distributed in positions (director, director of the Division of employees) in addition to the use of interviews and quantitative data to promote the answers to the questionnaire and identify shortcomings that emerged in the questionnaires were analyzed. the research data analysis using ready - statistical program (spss ) The researcher hypothesis testing and correlation coefficient (Spearman) and regression analysis.Statistical analysis has produced a number of conclusions, most notably the existence of differences in the point of view of managers and employees on investment in human capital. The back of investment in human capital in general and the average human capital and his management has achieved a good position in the long term.The most prominent of the recommendations need to develop an integrated strategy to invest in human capital as the general trend of decline in investment, which will reflect negatively on human capital and management. Researcher certainly also recommends that the importance of investing in human capital because it contributes to strengthen and improve and develop the performance of the Office of the Inspector General for the better Pay adequate attention to training activity and deepen access to impart value of Office

التجارة الخارجية للعراق مع بعض الدول المجاورة وتاثيرها على الناتج المحلي الاجمالي للمدة 1990 - 2013 == Foreign Trade of Iraq With Some Neighboring Countries And Its Effect On GDP For The Period 1990 - 2013

Author name: هدي هاشم نور
Supervisor name: صلاح مهدي عباس البيرماني
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: Assured Traditional and modern economic theories about foreign trade and its role in the development of the economy, The study of both exports and imports of Iraqi great importance due to the adoption of Iraq to meet most of the requirements of goods and services through imports compared to the lack of diversity in exports and the importance of the issue has been addressed to the study of economic relations between Iraq and some neighboring countries , as analyses some of Iraq's Gross domestic product (GDP) variables and some neighboring countries (Turkey , Iran, Syria, Jordan) in terms of its evolution and the average percentage of product components, as well as the exposure indicators analysis of trade with Iraq.In order to complete all the requirements had to be theoretical and analytical framework standard paradigm for the study and analysis of the phenomenon in question isthe impact of Iraq's foreign trade with some neighboring countries on GDP and the third chapter has been divided into two sections : a theoretical framework for the standard side and the second section : theoretical side and standard side is divided into two parts, the first sign of Iraqi imports from some neighboring countries and the second concerns the impact of Iraqi exports to some neighboring countries (Turkey, Iran, Syria, Jordan) on GDP for Iraq, the results indicated a relationship long term balancing of Iraqi imports fromsome neighboring countries and Iraqi GDP causal results indicated the existence of a causal relationship in one direction of Iraqi imports to some neighboring countries to GDP, export side results indicated a relationship between Iraqi exports balancing to some neighboring countries and these countries ' GDP and causal results explained the absence of a causal relationship between Iraqi exports to some Neighboring countries and GDP for these countries.In the end, we review of major findings and recommendations of the research.

التكامل بين ادارة الجودة الشاملة وادارة المعرفة : بحث في عدد من الكليات الاهلية == Integration Between TQM And Knowledge Management Research In A Number of Community Colleges

Author name: هدى قاسم سعيد الربيعي
Supervisor name: غسان قاسم داود سلمان اللامي
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: Occupies applications TQM an essential role in the development of the performance of higher education institutions and to achieve its strategic objectives, as it is a philosophy of seeking to achieve customer satisfaction through the commitment of senior management and their employees to continuous improvement of the quality of performance in the various areas of work, and can be integrated operations knowledge management, which means identifying information value and how to take advantage of the knowledge and understanding of the assets for colleges and how to exploit, and constitute an important component of knowledge management and necessary for the survival of the educational institutions and excellence.The research aims to identify the integration between the dimensions of total quality management and components of knowledge management in a sample of ten community colleges and the various specialties scientific, and included the study sample (83) member of the administrative leadership at community colleges, which is in the university president and assistant rector and the deans and assistants deans and heads of departments as representing the decision - making centers in those colleges. Data were collected using a questionnaire which is designed style on a Likert scale model quintet, and analyzed using the statistical software "SPSS".The research found the existence of the possibility of applying dimensions of total quality management in educational institutions of college eligibility (surveyed), and the adoption of deanship colleges in the diagnosis of knowledge on the makers of knowledge or expert oldest because of its expertise and qualified personnel, and there are times bulletins innovation for the diagnosis of knowledge and a commitment by senior management to possess knowledge of practices, TQM, and focus on ways to improve the performance of students and staff to actively participate and provide adequate support to the various activities of the college application quality, and included a number of recommendations, the most important of the hard work for the application of practical mechanisms to achieve integration between TQM and knowledge management through restoration and formulate a strategic vision based on the necessities of integration between the two departments in the programs of colleges, and the commitment of senior management to provide material and moral support for the management processes of knowledge and improving the skills of individuals working in colleges for knowledge, and application of the model reached Search integration between the administrations of the overall quality and knowledge, and continuous improvement of all activities of the institution to ensure better performance, and work to formulate a vision for the future on the basis of scientific knowledge into account the overall message to cope with cognitive variables

امكانية استخدام بطاقة العلامة المتوازنة في تحسين الاداء المالي للمصارف التجارية : دراسة حالة في فروع مصرف الرشيد في محافظة البصرة

Author name: هدى عبد الغفور محمد
Supervisor name: مسلم علاوي شبلي السعد
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:

قياس متطلبات ادارة الجودة الشاملة للبيئة والاستدامة : بحث تطبيقي في شركة الحفر العراقية == Measurement Total Quality Environmental Management Requirements And Sustainability An Applied Research In The Iraqi Drilling Company

Author name: هبة ناجي سلمان جابر
Supervisor name: فضيلة سلمان داوود
General topic: Administration and Economics
Specific topic: Industrial Management
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: قضية الجودة هي ليست القضية الوحيدة المثيرة للاهتمام في السنوات الاخيرة من القرن الماضي، بل جاءت متزامنة مع قضية اخرى هي قضية البيئة، حيث انهما اصبحتا يمثلان وجهين لعملة واحدة، فالتحديات التي واجهها العالم وما اثارته من مشكلات بيئية جعلت المنظمات الصناع | Quality issue is not the only issue of interest in the last years of the last century, but came out of sync with the other issue is the issue of the environment, where they have become represent the two sides of the same coin, challenges that the world faced and raised the environmental problems of Industrial Organizations made attaches great importance to the environment by improving their environmental performance, and that's where this industry is one of the most dangerous industries and damaging impact on the environment due to the oil away from the organizations adopting and implementing environmental management systems after a tool to improve the environmental performance were selected sample of research and of the Iraqi Drilling company. Crystallize the research problem in urgent need for consistent application of total quality management of the environment requirements in accordance with the international standard ISO 14001 : 2004)), and the extent of their impact in promoting environmental sustainability, due to the increasing threat to the problems of environmental pollution resulting from the lack of adoption of the comprehensive environment quality management requirements (TQEM) and not adoption of technologies and environmentally friendly materials. This research aims to assess the reality of the environmental performance of the company Iraqi Drilling through the diagnosis and analysis of the gap between the environmental performance of the company and the mechanisms and levels of application of the requirements of the international standard of ISO14001 : 2004)) and the requirements of the overall quality of the environment department and the dimensions of environmental sustainability and identify the most important reasons for the gap and propose solutions and treatments possible to bridge gap phenomenon. The use of checklist (Checklist) according to the requirements of the standards ISO14001 : 2004)) and the requirements of the Total Quality Environmental Management, and the dimensions of environmental sustainability. The research found that there are serious negative environmental impacts occur in the drilling site is air pollution, soil, and can mitigate these effects through the development of a comprehensive environmental management plan through speed up the company's application needed to reduce pollutants resulting from its operations processors, and weak environmental and clear performance the size of the gap phenomenon for each of the checklists mentioned due to several reasons, including that the company does not have a specific strategy to prevent or minimize pollution, lack of environmental awareness among workers in the drill site and who is accustomed reasons for the lack of relevant training courses of environmental issues and environmental quality, lack of awareness of the importance of the dimensions of environmental sustainability and progress in rationalizing the consumption of resources and the preservation of health and reduce pollution, which result in substantial benefits to the company and the community

تقييم الخطط التدريبية لشركة الخطوط الجوية العراقية للاعوام (2011 - 2014)م من وجهة نظر ستراتيجية

Author name: هبة احمد خماس قدوري الجميلي
Supervisor name: فضيلة سلمان داوود
General topic: Administration and Economics
Specific topic: Strategic Planning
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف البحث الى التعرف على واقع عملية تقييم الخطط التدريبية في شركة الخطوط الجوية العراقية وتسليط الضوء على ضرورة الاهتمام برفع مستوى العاملين بصورة متكافئة دون استثناء وتحديد التوجة الستراتيجي للسنوات اللاحقة من خلال الكشف عن نقاط القوة ومعالجة المشاكل ال | The research aimed at to know the reality of the process of training plans evaluation in Iraqi Airways company and focusing on the necessity of promoting the level of employees in an equivalent way without exception. The analytical - descriptive method was used and using Kirk Patrick model in the questionnaire. The problem of the research represented in non - using evaluation in training plans by the mentioned company and the questions were presented regarding evaluation of training plans.The research seeks to achieve set of applied objectives by referring to two main hypothesis and others secondary. The questionnaire has used in collecting information and data related with the research. The questionnaire has been distributed to ( 45 ) of the employees in all departments of the company. Through analyzing the response of the employees especially the managers of ( training dept. , commercial , security trainer , auditors and accountants ) by using suitable measure and suitable statistical instruments to achieve its purposes. The research concluded with the analytical results proved the correctness of the hypothesis that there is direct relation and moral relation and effect between the dimensions of training plans represented by ( reactions , learning , behavior and results ) and strategic visions represented by ( size of the works which divided into two branches , size of the works and size of human resources , completion , learning and scientific field , technology and information technology ) besides the existence of weakness in both dimensions evaluation of training plans (reactions and learning ) , where as the results of both dimensions of ( behavior and results ) showed progress and existing of conclusions regarding the site of the research. Also presented some recommendations by adopting the model of the research.

بناء انموذج ديناميكي وانموذج هدفي في ظل البيئة الضبابية مع تطبيق عملي == Building of Dynamic Model And Goal Model Under Fuzzy Environment With Practical Application

Author name: هبة الله سعد عبد الغني
Supervisor name: محمد صادق عبد الرزاق الدوري
General topic: Administration and Economics
Specific topic: Operations Research
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: في مشكلة اقصر مسار لشبكة اعتيادية يفترض بان يكون صانع القرار متاكدا من البيانات في الشبكة, والتي تمثل الوقت والمسافة والكلفة...الخ, لكن في واقع الحياة توجد دائما شكوك حول هذه البيانات اي لايمكن تحديدها بشكل دقيق, ففي مثل هذه الحالة يتم تمثيلها بالاعداد | In the shortest path problem of classical network, It is supposed that the decision maker has assured from network data ,which represent time , distance and cost …etc. But in real live there are always suspicions about these data that is may not be determined exactly , in this case it is represented by fuzzy numbers.In this thesis a directed acyclic network was built with times represented by triangular fuzzy numbers to find to transport the medicines from Iscan store to Al_Amal hospital of cancer tumors where the shortest path has minimum time among other paths in the network ,two deferent methods were used for solving the problem, the first method is Bellman dynamic programming.In this method a fuzzy times are treated by signed distance ranking method and solve the problem as classical network. The second method is to formulate the problem with fuzzy times as a multi objective linear programming model and use the weighted additive method to unite the objective functions as a single objective function with a defined weights and then solve the problem classical linear programming we found the shortest path in both the methods are same and minimum time in the first method equal to the optimal solution for second method , and in addition minimum fuzzy time in the second method Is obtained.

تقديرات الهجرة الداخلية في العراق باستخدام النماذج السكانية == Internal Migration Estimates In Iraq By Using Population Models

Author name: هالة وليد حمدي الزبيدي
Supervisor name: بشرى علي يعقوب الجعفري | خالد زهدي مصطفى خواجه
General topic: Administration and Economics
Specific topic: Statistics
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: ادى تزايد حركة السكان في العراق الى حصول هجرة داخلية.و لاهمية هذه المشكلة وما ترتب عليها من نتائج، لذا فقد حاولت الباحثة من خلال هذه الدراسة تحليل البيانات التي لها علاقة في نماذج حركة الهجرة الداخلية.وتهدف الى استنباط تيارات الهجرة الداخلية في القطر،وذ | Population Increasing movements in Iraq cause an internal migration. In spite of danger of this problem and what effects of it, so the researcher has tried through this study analysis the data, which relation in internal migration on models. Aiming at internal migration streams in country by using special population models of internal migration by direct and indirect methods. First chapter including general entrance displays general concepts and determines the problem and the purpose of the research and its importance and the background. The second chapter is measuring internal migration in Iraq and discusses the methods of the measure, the principal data references for migration, population distribution, the internal migration data in Iraqi census, the problem and difficulty of migration, the method of measuring internal migration from the census data is discussed by direct methods like Birth place, Duration of residence, The last residence and The reason of changing the residence place. The indirect methods like Vital statistics, The Survival ratio and National growth rate. The third chapter discusses the study of migration rates and ratios in Iraq and the demographic trace and divided into direct method like migration stream rates and in - migration, out - migration, net - migration rates and Birth - residence index, Gross intercensal interchange of population and Basic model. Indirect method like migration rates by using Survival ratio rates method, Vital statistics rates method, National growth rates method, and discuss the mathematical model and its relationship to internal migration, migration economic, demographic traces and migration effect on population growth. And the impetuses to internal migrations movement. The forth chapter discuss some important conclusions and recommendations.

موازنة خط التجميع المتعدد باستخدام خوارزميتي الاوزان الموقعية المرجحة وكومسوال : دراسة حالة لخط الخياطة في معمل (7) - الشركة العامة للصناعات الجلدية - بغداد == Balancing The Multi Assembly Line By Using Ranked Positional Weight And Comsoal Algorithms Case Study At The Sewing Line Factory (7) /The General Company For Leather Industries (Gcli/ Baghdad

Author name: هالة حمد ماجود
Supervisor name: صباح مجيد سعيد النجار
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: قدم المهتمون في حقل ادارة الانتاج والعمليات الكثير من الدراسات والبحوث العلمية التي سعت الى تطوير اساليب وطرائق معالجة مشكلات عدم توازن خطوط التجميع بانواعها. وصنفت تلك الاساليب والطرائق ما بين الخوارزميات الاجتهادية وما فوق الاجتهادية والاجراءات الدقيقة | Experts in the field of output Production and Operation Management have presented many research studies to develop new techniques to tackle problems related to the imbalance of all types of assembly lines. These techniques, however, have been categorized as discretionary algorithms, over discretionary and precise and developed procedures. The ever increasing interest in the problems of assembly lines imbalance underscores the key role of this type of problems and its marked impact on the reality of assembly processes and line output. In this respect, the imbalance problems of the multi assembly type become one of the most complicated due to the nature and characteristics of these lines. The question this research tackles is how to choose the appropriate procedure that includes the nature of the processes of the multi assembly type represented in this research by the sewing line of factory no. 7. The balance of this output line does not pursue any scientific rules to be followed, rather, it is subject to the individual’s discretion which consequently created idle times at the work stations and led to low output of the line and this does not meet the company plans of output levels, in addition to creating time fluctuations and stochastic duty timings task times of the research subjects of 7 models produced at the sewing line during 2009. In the light of these indications, the author has devised a flexible simulation model that helps to include these changes and to deal with the imbalance problems of the sewing output line utilizing the probable systematic uniform distribution to create duty task times for each model. Working on the simulation model depends on the results of specifying the duties on the work stations in accordance with algorithms of the discretionary methods (Ranked Positional Weight and COMSOAL). Based on the outcome, the results were obtained by employing a number of applicable performance measures and standards to assembly lines among which are (output cycle time, average output per hour, rate of the line efficiency, rate of line idle time, and duration of line idle and lost times). Next, all the results obtained from the real work situation were analyzed and compared with the simulation model results for each algorithm and the 3 hypotheses of the research were tested put to test. The research has reached a number of conclusions that have proved the validity of the simulation model to address the problem and to achieve the sewing line balance through introducing possible alternatives with regard to the duty stochastic task times. It is quite clear that the applied algorithms have effective impact on achieving better results to enhance and to improve the lines line's efficiency and maximize its output in comparison with the real condition of the line. This research recommends that the application of the model simulation model technique be applied, as an appropriate procedure to address the balance problems of the multi assembly lines, and be combined with an applicable algorithm as this model is able to efficiently deal with the changeability and stochasticity of the line through applying a scientific procedure to specify and distribute the duties tasks on the work stations.

استخدام بعض ادوات الجودة لتحسين الخدمة الصحية بحث مقارن بين مستشفى اليرموك وبغداد التعليميين == Use Some of The Quality Tools To Improve The Health Service : Comparative Research Between Baghdad And Al - Yarmouk Hospital Educational

Author name: ايهاب ياسين ذياب الكعود النمراوي
Supervisor name: هالة حمد ماجود
General topic: Administration and Economics
Specific topic: Nursing Administration
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: ان تطبيق مفاهيم الجودة داخل المنظمات الصحية يمثل تحديا كبيرا على تلك المنظمات. نظرا لطبيعة الخدمات الصحية المقدمة وما تحمله من خصائص تجعلها صعبه القياس والتقييم. وتظهر مشكلة البحث في تحليل الواقع الفعلي لمستوى جودة الخدمة الصحية في صالة العمليات لمستشف | The application of quality concepts within health organizations represents a significant challenge to such organizations. Due to the nature of health services provided and what was done to the properties make it difficult to measure and evaluation. And research problem in practice to the level of the quality of health service analysis appear in the operations room of the hospital, Baghdad and Al Yarmouk Teaching and identify the most important problems that reflected negatively on the service provided to patients, and the most prominent of those problems long wait for patients and weakness in the number of health staffs within the halls of operations Times as well as the loss of a clear policy by senior management to implement quality. The research aims to prioritize the most important problems that occur in the operating room for both the hospitals and the comparison between them using some quality tools, including check list, and Pareto diagram and Ishikawa diagram to determine the most influential health problems on the level of service As a researcher seeks to provide the urging of senior management in both hospitals to discover the defect sites and weaknesses of the quality in the operating room levels, which helps health staffs to understand the quality role in improving the level of performance and provide better service, it has been chosen the Baghdad Teaching Hospital and Al Yarmouk Teaching Hospital considered the biggest hospitals in the city of Baghdad and are offering the health services and wide and for all members of society. The operations room and some surgeries is a sample search. The researcher application checklist approved by the Ministry of Health on the operating room and calculate the amount of the gap as well as the application of Pareto chart and Ishikawa diagram for the Hall of operations in general, as well as a certain number of surgical procedures. The research has come to a set of conclusions which included showing that Baghdad hospitals and the Yarmouk educational rely in their application of the quality of a set of standards adopted by the Ministry of Health and these standards often focus on intent infrastructure and neglected to some extent other aspects related to the health of patients lacking both hospitals to previous studies or research to determine the extent of patient satisfaction for the health service provided within the hospital..

تحليل بعض عناصر اسلوب اعادة هندسة عمليات الاعمال لتحسين الاداء : دراسة حالة في الشركة العامة للحديد والصلب

Author name: هاشم نايف هاشم الحاجم
Supervisor name: محمد عبود طاهر
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:

اصلاح الاداء المالي للموازنة العامة في العراق للمدة 2004 - 2010 == Reform of The Financial Performance For Pub;Ic Budget In Iraq For The Period 2004 - 2010

Author name: هادي عبد الواحد جياد الحلفي
Supervisor name: شعبان صدام منشد الامارة
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:

دور المنظمات في حماية حقوق المستهلك : دراسة ميدانية في بعض المنظمات العراقية == The Role of Organizations In Consumer Rights Protection (A Field Study In Some Iraqi Organizations)

Author name: هادي عبد الحسين مطر اللامي
Supervisor name: عبد الرضا فرج بدراوي الخماس
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:

تقييم كفاءة اداء الخدمات الصحية بحث تطبيقي لعينة من مستشفيات دائرة صحة بغداد / الرصافة == Evaluating The Efficiency of The Performance of Health Services A Sample of Hospitals In Baghdad Health Department / Rusafa

Author name: نورس كريم كاظم
Supervisor name: غسان قاسم داود سلمان اللامي
General topic: Administration and Economics
Specific topic: Nursing Administration
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
Key words:
  • تقييم الاداء
  • الخدمة الصحية
  • الكفاءةالكفاءة
  • الكفاءة الحجمية
  • الكفاءة الفنية، الكفاءة الحجمية
  • تحليل تطويق البيانات
First pages:
Abstract: he current research aimed to assess the performance of health services in a sample of hospitals, health department Baghdad/ Rusafa, by measuring the technical efficiency using the constant returns to scale model (CRS), & volumetric efficiency using a variable Return scale (VRS) forhospitals the government of using surround data analysis.It have been using the number of doctors, the number of nurses as inputs to the model, and the number of auditors’ visits to outpatient, and the number of entrants to the hospital as the outputs of the model.So choose a sample of the of the Department of Government Hospitals Health Baghdad/ Rusafa has occurred, represented by : (Fatima Zahra Maternity Hospital and Children's Hospital, the son of the Municipal Children and Women's Hospital, Ibn al - Haytham for diseases of the eyes, and a hospital Ibn al - Nafis for diseases of the cardiovascular, upper - natal) and Hospital that the advantage of being located in the geographical area densely populated in the Rusafa side of Baghdad, it receives large numbers of reviewers per day and from different places. The vital hospitals that provide medical and therapeutic services round (24) hours a day and includes medical specialties minutes concerning the terms of reference for each respective hospital. These hospitals are teaching hospitals and is also subject to controls and contexts adopted by the Ministry of Health.In order to achieve the purpose of the study, namely, improving the efficiency of the quality of health services and seek to develop medical and nursing staffs and all cadres working in the provision of health service, it has been measuring the efficiency of the performance of services of these hospitals style surround data analysis, version (XLDEA - Version 2.3), and display input and output sample hospitals research and analysis on hard returns according to the size scale model (constant returns to scale - CRS) and scale returns variable size (variable Return scale - VRS).The results showed that some hospitals are inefficient hospitals, namely : (Fatima Zahra Maternity and Children, and the Ibn al - Haytham for the eyes), since the efficiency index for these hospitals (equal to the correct one). The hospital (the son of the Municipal Children and Women, Ibn al - Nafis for diseases of the heart and blood vessels, and the upper - natal) where efficiency index (less than the right one), That means it's less efficient hospitals

العوامل المؤثرة على انتاج بعض المحاصيل الحقلية في العراق == Factors Affecting The Production of Some Field Crops In Iraq

Author name: نور كمال عبد الكريم
Supervisor name: انتصار عريبي فدعم الدوري
General topic: Administration and Economics
Specific topic: Applied Statistics
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: نظرا لاهمية زراعة المحاصيل الحقلية في العراق لتوفير الغذاء وتحقيق الاكتفاء الذاتي وكانت محافظة كربلاء واحدة من محافظات العراق التي تمتاز بتوفير رقعة الاراضي الصالحة للزراعة ولخصوصية هذه المنطقة اذ تشكل الاراضي الرملية نسبة كبيرة من اراضيها لذا من الضرو

استعمال جدولة العاملين في تحسين اداء الملاكات التمريضية : بحث تطبيقي في مستشفى الشهيد الصدر العام في بغداد == Using Employees Scheduling To Improve Operational Performance of Nursing Staff - Applied Research In Al - Shahed Al - Sadr General Hospital

Author name: نور كريم حرفش
Supervisor name: هالة حمد ماجود
General topic: Administration and Economics
Specific topic: Nursing Administration
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: سعى البحث الى استخدام طريقة علمية في الجدولة لاعداد جداول عمل للممرضين من اجل تحسين الاداء العملياتي لخدماتهم وتقديم خدمة كفؤة على مدار 24 ساعة باليوم، واستخدم البحث احدى قواعد الجدولة العلمية الحديثة وهي قاعدة جدولة ايام العمل والعطل للعاملين، وتطبيقها | Hospitals are part of the service organizations and most importantly at the level of individuals because they are tied to the people health and their daily lives , the nursing service is one of the important services provided by hospitals, and nurses are the human resource that offers this service, from this standpoint the idea of research came to prepare work Scheduling for nurses in a scientific way to improve performance operational for their services and provide efficient service available 24 hours a day, the research use one of the modern and scientific rules of scheduling its “schedule of working days and holidays rule for workers” , and applied on the nurses at AISahed al - Sadr General Hospital in Baghdad, the methodology of research adopted the applied and analytical research , and the data collected from the reality of installed information in the records of patient and records archive for nurses, to prepare weekly work schedules for nurses also measure and analyze operational performance levels, First, according to the numbers of nurses in scheduling Applied in hospital, and then measure the performance levels According to the number of nurses in the scientific scheduling proposed in research, The research found a number of results and the most important the applied scheduling nurses that applied in the hospital is not fit with the demand levels for nursing service in the most of its divisions. research concluded a number of recommendations, the most prominent is the move away from discretionary methods of scheduling and application of scientific method of scheduling that proposed by the research because it has proven its effectiveness in contributing to the improvement of the operational performance.

تحليل الاستثمارات المالية وتقويمها في المصرف العراقي للتجارة == Analysis Financial Investment And Evaluating Them In Trade Bank of Iraq

Author name: نور عبد الرزاق عبد الله
Supervisor name: ابراهيم محمد علي طاهر الجزراوي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: ان الاستثمارات المالية تدعم عملية التنمية الاقتصادية والاجتماعية، فضلا عن ذلك تعد الاستثمارات المالية من اهم الانشطة المصرفية التي تحقق الايرادات المجزية نتيجة قيام المصارف التجارية باستلام الودائع المصرفية ومن ثم تشغيلها وتوجيه هذه الاموال الى المجالات | The financial Investments support economic and social development process, in addition, they are Considered one of the most important banking activities that achieve great revenues due to bank deposits that commercial bank receives, and then direct them toward suitable investing fields. The research sheds the light on financial investments in commercial banks, and determines their ability in directing the available money toward the best investing fields, and determining the feasibility of these investments; that is, through analysis financial statements, and determining negative and positive deviations for the purpose of diagnose the negative deviations, handling them, and developing positive deviation. The trade bank of Iraq is chosen for this study, for the period (2007 till 2009) by using financial indices that are (quantity, and qualitative that related to financial evaluation and analysis); and in application, suggested mathematical structured patterns are formulated to clarify efficiency, effectiveness and risk (security) of financial investments. The study comes out with a number of conclusions and recommendation related to study subject, the most important of them are : 1. The first models function states negative deviation of total investments index to current accounts and deposit as a result of the decrease in efficiency of Trade Bank of Iraq, to employ the surplus money in current account and deposit in investing fields due to political, economic, and security circumstances of Iraq during these periods; and according to central bank of Iraq, banks has been obligated to cut government deposits of money directed toward investment.2. The second model function explains positive deviation to net profit index after tax to the total investments which denote profitability efficiency of Trade Bank of Iraq in achieving profit.

تحقق اثر التدريب في اطار المواءمة بين تصميم التدريب وخصائص بيئة العمل حالة : دراسية في المكتب الاستشاري لكلية الادارة والاقتصاد في جامعة بغداد == The Transfer of Training In Framework of Alignment Between Training Design And The Work Environment Characteristics (A Case Study In Consultancy Bureau of College Administration And Economics In University of Baghdad

Author name: نور حسين فخري الحديثي
Supervisor name: غني دحام تناي الزبيدي
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: Interacted Three Variables The formation of the theoretical framework For this search Which is To (Transfer of Training, work environment characteristics, Training Design), The research aims to promote the process of the transfer of training through alignment Between of the work environment characteristics and training design , and transfer of training process occupies agreat importance in achieving the ultimate goal of participating in the training programs , it is sure that this does not take place without the support of the working environment for trainees as well as the proper design of the training programs. The research problem is the weakness transfer of training to the work environment in The lnspectors generals offices , and the research sample included (249) trainees from the staff generals lnspectors offices of those who participated in the training programs implement by the Consultancy Bureau of College Administration and Economics in the University of Baghdad for 10 Iraqi ministries are : Ministry of Water Resources, Ministry of Health, the supreme body for Hajj and Umrah, Ministry of Finance, Ministry of Communications, Ministry of Industry, the Sunni Endowment, Ministry of Defense, Ministry of Municipalities, Ministry of Science and Technology.the questionnaire was the main tool in collecting data and information as well as structured interviews to training officers in these offices, the research use statistical program (SPSS) to analysis data , the research came to the set of results Perhaps the most rominent is that the work environment characteristics and training design occupies great importance in promoting the process of transfer of training in the generals inspectors offices , which requires increased many attention to support the trainees after their return to their work places, and attention to design the training process by the Consultancy Bureau and make required Characteristics in the generals inspectors offices to enable trainees to the transfer of training in a positive way

اثر غياب التخطيط السكاني في تفاقم ازمة السكن الحالية في العراق

Author name: نور حسين فاضل الحديثي
Supervisor name: عبد المنعم كاظم الجبوري
General topic: Administration and Economics
Specific topic: Strategic Planning
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعد الحاجة للسكن من اهم متطلبات العيش للسكان مع متطلبات الاكل والشرب والملبس، وما يؤكد اهمية هذه الوظيفة انها تستحوذ نظريا ( 50 - 60 ) % من استعمالات الارض الحضرية ضمن الحيز المكاني للمخطط الاساس، وقد شهدت السنوات الاخيرة طلبا واسعا ومتزايدا للسكن ناجما ع

كفاية التحليلات المرضية وكيفية الحد من الافراط فيها : دراسة حالة

Author name: نوال عطروز مطلك
Supervisor name: اياد طاهر محمد الجبوري
General topic: Administration and Economics
Specific topic: Hospital Management
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: تناول البحث كفاية التحليلات المرضية ومشكلة الافراط فيها وكيفية الحد منها واختير مستشفى الطفل المركزي التعليمي في بغداد كمجتمع للبحث ,حيث تم دراسة حالة لعينة البحث المتمثلة بانواع واعداد من التحليلات المرضية المجراة في مختبر المستشفى في ضوء التساؤلات عن وا

تاثير الديمقراطية في تشكيل المجالس المحلية : دراسة ميدانية في مجلس محافظة بغداد == The Influence of Democracy In Composition of Local Councils/Sample Studying of Baghdad Council

Author name: نوال عبد الكريم علوان الطائي
Supervisor name: عبد الرزاق ابراهيم عباس الشيخلي
General topic: Administration and Economics
Specific topic: General Administration
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: تمثلت مشكلة الدراسة بـ(ماهية علاقة ابعاد الديمقراطية وتاثيرها في تشكيل المجالس المحلية ؟) وتهدف هذه الدراسة الى اختبار الديمقراطية وتاثيرها في تشكيل المجالس المحلية ولفهم طبيعة العلاقة والاثر بين المتغيرين جرى اعتماد ابعاد الديمقراطية بوصفها متغيرا تفسي | Study problem be symbolized by the essential nature of the relationship and the influence of the democratic dimensions in establishing the local councils. This study aimed to examine the influence of democracy in the establishment of the local councils and in order to understand the nature and effect between the two variables, democracy dimensions is therefore has been adopted as it is an explanatory variable symbolized in four dimensions such as participation. Such as participation. Free opinion. Transparency and questionnaire and the council (of which election is the principle of its formation) is a positive variable represented in two dimensions (The chairman of the council and the members) coming out from two basic hypothesis : there is correlative connection of incorporeal evidence between all the study variables and influence connection of incorporeal evidence between the whole study variables and in order to examine the hypothesis the study was append on a sample representing the cancel members of Baghdad Governorate, the Managers and advisors of the council of a total number of 72 persons and data were collected by way of several means which is the questionnaire and personal meetings. To complete the study data. In this study it have been used several statistical means to process the information's, of which is the percentages to prescribe the study sample. The intermediary and range to determine the relative important , the false definition factor and the multiple decline to select the study hypothesis. The study has arrived to a collection of conclusions, the most important of which was the influence relation between the democratic dimensions (participation, free opinion, transparency and questionnaire) with the council. The study has put up a collection of recommendations the most important of which is : Spreading the democratic education among the community individuals and increasing their awareness to the importance of their role in establishing these councils which is created for their service and establishing the democratic work principles within the council through electing the chairman of the council and the governor away from party allotment and working seriously to provide the best services

اثر التضخم الاقتصادي على الاحتياطيات في الشركات المساهمة : دراسة تطبيقية في الشركة الوطنية للصناعات الكيمياوية والبلاستيكية شركة مساهمة مختلطة == The Effect of Inflation On Reserves In Contributing Companies : An Applied Study In The National Company For Chemical And Plastic Industries Amixed Contributing Company

Author name: نهاد حسين احمد
Supervisor name: نجيب سليمان بطرس
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: The Reserves, in their forms and Kinds, play a significant role to enforce the financial position and Support the Company Capital, So a good financial policy requires of the management Constructing a Second Wall or a preventive armor for the Capital to be Supported and to Support the Other rights. This Could be done by reserving a part of the profits achieved annaully and making them Unavailable for distribution as profits in forms of reserves, with the aim of maintaining the economic and financial objectives, for the purpose of Supporting Financial position of the Company, Creating more Confidence, and insurance for varions Clients Under the normal economic Circumstances, But the effect of inflation on purchase power negativelly makes the company uncapable of achieving the aim of reserves making.Iraqi Companies are Still preparing their financial data on the base of historical Cost principle without taking into Consideration the Change of general prices Level, and depending on this principle Under the Circumstances of prices increase makes the Clear elements of Balance Sheet and the activity results of low Values.The reserves as an element in Balance Sheet effect on increasing general price Level as the other Balance Sheet elements in one hand, and on the other hand will be effected in their first making by the effect of accounting profit by General price Level. The thesis is divided into four Chapters, each one is Subdivided into two researches. The first Chapter in title (Reserves) Contains two researches, the first one involves the reserves and provisions defination, the most important points that Clarify the difference between reserves and provisions, and the reasons of making reserves in addition to their Kinds. The Second research includes registrating the reserves in accounting records with referring to Iraqi Company law and industrial investment law and make a Comparison with the Contents of the law of Some Countries. In addition to that mensioning reserves Under the Unified accounting System, their importance, Kinds and methods, and finally announcing the reserves.The Second Chapter in title (Inflation) The first research in it deals with the Concept of in flalation, its types, reasons and the index numbers, Wherase the Second research involves the historical Costs, the Comments Cost faces, the Way of handling inflation and the effect of inflation on reserves. The third Chapter States The effect of inflation on reserves practically through two researches, the first one is about the historical Summary of research Sample and the accounting System depended. The Second one deals with the fact of accounting handling to reserves with Stating the effect of inflation on reserves. Finally, the fourth Chapter that of two researches, the first one is about the most important Conlussions, and the Second ond is about the recommendations the researcher takes into Considertation to handle the research problem. The researcher wishes with this humble work adding new Study to other previous Studies and overwhelming benefit in theoritical and practical aspects.

الاستثمار الاجنبي المباشر في ظل نظريات الاعمال الدولية : دراسة تطبيقية على بلدان العالم العربي مع الاشارة الى امكانية استضافته في العراق == Foreign Direct Investment Under The Theories of International Business An Applied Study On Arab World Countries With Referring To Feasibility of Hosting Fdi In Iraq

Author name: نغم حسين نعمة عبيد
Supervisor name: محمد علي ابراهيم العامري
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: اضحت ظاهرة الاستثمارات الاجنبية ولاسيما المباشرة منها الموضوع الاكثر جدلا ومعاصرة في حقل الادارة المالية، فقد شهد التعامل بها نموا انفجاريا خلال الربع الاخير من القرن العشرين نتيجة التطورات الاقتصادية التي عمت العالم وفتح الاسواق العالمية وزيادة حدة المن | The phenomena of foreign direct investment (FDI) has become the most controversial and updated subject in the field of financial management. The transact in FDI witnessed an explosive growth in the last two decades of the 20 - century owing to the economical developments which pervaded the world as well as the openness of the world markets and the increase of competition, the concern in Transnational Corporations (TNCs) increased. The FDI made the TNC go beyond the borders and served as a toll to implement its operations abroad. These Companies had great role in the hinges of the world economy which reflects its financial, advertising, technological and marketing abilities. This growing role took place after a wave of mergering and strategic alliances among the companies that led to the increase of its effectiveness in the world economy, even some of the companies possessed abilities exceeded the available abilities of some countries. Consequently FDIS have become the main players that formulate and guide world events. The collapse of communism and the widespread adoption of free market economy attributed more flexibility to these investments coupled with the termination of the constraints imposed by the national regimes before the economic liberation. Thus they were able to impose their criteria because they became the main source of financial funding and acquiring the progressive technology. Numerous developing countries definitely competed to implement radical changes in their systems and Laws in order to prepare an attractive environment for FDIS. The Arab states, especially Iraq, have to interact with the new developments in the technological field because it is impossible to be away from the world developments and closed. It is necessary to interact positively with these variables and economical developments. According to the points mentioned the study provides a know - how applicable frame for the nature of the FDIS and how to attract them i.e. to provide the suitable investing climate. As Iraq is one of the Arab states the study focused on the Arab region to be the areas where the application can be analyzed through analyzing these inflows, trends. Distribution and features as well as measuring cost and the benefits realized in the host country. Moreover the paper examines the possibility of hosting FDI in Iraq through analyzing the reality of Iraq economy and its prospectus.The study reached the following important conclusions.1 - The trends of the FDI inflows are often on regional levels, they target a region and a not a designated state. The investor tooks for territories enjoy economical, predictable and political environments with effective jurisdical systems that facilitate to enter the markets. Regionalism represents dimension for overall strategy for these companies and that explains the small size or FDI inflows in the Arab world, which count for (2%) in the last two decades 2 - The evolution of commercial frames of regional configuration participated in displaying the efforts of host countries attraction to FDIS to enhance their abilities to compete and mergering in world economy by expanding their share in the market and relaxation of constraints on FDI in flows. The investors often use territory of free trade as a platform to access other markets. Egypt, for example, occupied the first location in the Arab world in attracting FDI inflows (17%) of the overall Arab inflows followed by Morocco (16%) while the other Arab states did not realize much (1%) like Iraq, Gyboty, Palestine, Kuwait, Mauritania and Somalia, and Libya has realized negative rate.3 - The attraction of FDI depends on the government philosophy, political stability, and privatization Law supremacy, the exchange of currency and taxation system. The important factor, which all these issues depend on, is the availability of real investing opportunities. The private sector plays the biggest role in this respect because it looks for these opportunities according to the requirements of the host economies and translates them in to projects and promotion to be incubators for these inflows. This clarifies the in congruency in the increase of inflows from FDL in the Arab world compared with the rapid increase in the world and in the developing countries. The rate does not exceed (5%) of the overall inflows of FDI in the developing countries while Africa realized (7%) Latin America 25%, Asia and pacific (59%)4 - The MNCS in their geographical distribution of their investments centered in the countries that always provide the congruent climate and not neglecting the importance of natural resources and the geographical location of the host countries. Egypt, Saudi Arabia, Morocco and Tunisia have the big share of the cumulative value of FDI in the Arab world which mounted (60%) in limited actors in these states because of the investor reluctance to enter specified sectors owing to the changes in political and economical situations and fear of foreign control on the nation capital. As a result the industrial sector gained the highest rate of inflows (36%) while the mining industry received (5.5%).The inflows of FDI in the Arab world were distributed in relation to the political risk of the sectors. 5 - The FDI inflows bear the positive effect that pushes the economic development forward when two conditions are available : - • The size of the inflows from FDI. The bigger size of the inflows will lead to a greater share in the economic growth process and vice verra.• The host country should adopt an effective role in conducting these inflows and directing them to the vital hinges. This explains the simple role of the FDI inflows to the Arabic region because it only realized a small rate (10%) of the gross fixed capital forming during the last two decades, while they realized higher rate in the developing countries. In Singapore, for example, the participation rate of FDI in forming the gross fixed capital was (63%) for the same period.6 - One of the justifications of FDIS in the Iraqi economy is to enhance development and economic evaluation in a country that suffers from deep and serious spoilage in economic structures and a collapse of the infrastructure. Here we can not ignore the transact with FDI has many benefits national companies (TNCS) based on the depth and degree of the relations built with centers of research and development (RD) in the host country. As well as the degree of recruiting the national staff in these companies and to run training and development courses

التنبؤ بانتاج التمور في الفرات الاوسط باستخدام السلاسل الزمنية == Forecasting Production of Dates In The Middle Euphrates Using Time Series

Author name: نعمة ساهون شنان
Supervisor name: رباب عبد الرضا صالح البكري
General topic: Administration and Economics
Specific topic: Applied Statistics
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: يعد العراق من اقدم مواطن النخيل في العالم وكان لاشجار النخيل ومنتجاتها وبساتينها اهمية بالغة في الحياة الاقتصادية والاجتماعية على مر العصور باعتبارها من اهم المصادر الغذائية والمعاشية، وان تحليل السلاسل الزمنية والتنبؤ بها من الاساليب الاحصائية المهمة في | Iraq is one of the oldest homes of palm in the world and was a palm trees and the products and orchards of extreme importance in the economic and social life throughout the ages as one of the most important food sources and living. The time - series analysis and forecasting it is of important statistical methods in the construction of the future plans of the phenomena of life in all directions and interpreted through certain periods of time. In this research was to predict the time series to date production in the provinces of the Middle Euphrates in Iraq, which included the provinces (Karbala, Babil, Najaf, Qadisiyah, Muthanna) using time - series models, including the general trend models, Exponential smoothing models, Box - Jenkins models in order to choose the best model of each of these models has been shown that the best model of the general trend models is the model the Quadratic trend and that the best model of exponential smoothing models is single exponential smoothing model and the model ARIMA (2,1,1) is the best Box - Jenkins models it gives accurate predictions through calculable Q account and compared ?², which shows the appropriateness of the model Has been predicted for the coming years, the use of the models above.

التكاليف الاقتصادية والاجتماعية للتلوث البيئي : رؤية استراتيجية للسياسة البيئية

Author name: نضال عبيد عيسى
Supervisor name: ناظم جواد عبد سلمان الزيدي
General topic: Administration and Economics
Specific topic: Strategic Planning
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: ان المتتبع للعقود الثلاث الاخيرة يلحظ بشكل جلي ان المشكلات البيئية قد تفاقمت بشكل كبير مما ترتب عليها مخاطر جمه اصبحت بمجملها تهدد البيئة التي تحيا بها الكائنات الحية برمتها.ولعل من ابرز العوامل التي تهدد البيئة، العوامل الطبيعية المتمثلة بالزلازل والبرا | The tracer for the last three decades , notes clearly that environmental problems have worsened significantly resulting in many dangers threatening the ecosystem.Of the most prominent factors that threaten the environment , natural such as earthquakes volcanos and other natural disasters, and industrial factors , and other activities of human that effect the ecosystem and caused huge destruction and depletion to natural resources.So accountants interested in environmental issues in order to take care of the natural environment and through the commitment of the units to the requirements and environment laws.

تقدير الفعالية النسبية لانموذج القطع المكافئ في تجارب نسبة الميل لقياس تاثير زيتي الزعتر والكتان على الوزن == Estimation of Relative Potency For Parabolic Model In Slope Ratio Assays To Measure Effect of Thyme And Flax Oils On Weight

Author name: نضال بهجت محي الحيالي
Supervisor name: قيس سبع خماس
General topic: Administration and Economics
Specific topic: Statistics
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: يتناول البحث تقدير الفعالية النسبية (Relative Potency) لزيت الزعتر(الاختباري) نسبة الى الكتان (القياسي) لانموذج غيرخطي (parabolic model) باستعمال طريقة احصائية تكرارية وهي : (طريقة البحث الخطي) ودراسة تاثيرالتكرار عند الجرعة صفر فقط لمعرفة مدى الابتعاد عن | This study deals with the problem of estimation the relative potency of thymus oil and linum oil , for parabolic model by using the : line search method , and we study the effect of replication at zero dose and near zero dose on the type of relationship whether is linear or not , we partition the thesis into five chapters , the first included the introduction and the aim of this research work and historical review, the second chapter included the theoretical part where we stated the relative potency estimation method for nonlinear model, the third chapter went through the experiential part of this research work, the four chapter went through the practical part of this research work, finally chapter five went through the conclusions and recommendations of this research work, we conclude that the potency of thymus oil is (0.115) times the linum oil according to the parabolic model

اتجاهات الدين الحكومي وتاثيرها على السياسة النقدية : العراق حالة دراسية للمدة (1990 - 2013) == Government Debt Trend And Its Impact On Monetary Policy Iraq As Case Study For A Period (1990 - 2013)

Author name: نسرين حسن جوحي
Supervisor name: عماد محمد علي عبد اللطيف العاني
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: يركز البحث على توضيح اتجاهات الدين الحكومي وتاثيرها على السياسة النقدية, كون الدين الحكومي يمثل احد مصادر تمويل عجز الموازنة الحكومية الى الحد الذي قد يؤثر على استخدام ادوات ومتغيرات السياسة النقدية بهدف السيطرة على حجم عرض النقد وسعر الفائدة ومكافحة ال | The research concentrate on government debt and its impact on monetary policy based on the fact that government debt represents one of the finance sources to government budget deficits to the extent that may affect the use of monetary policy tools and their variants in order to control money supply volume and interest rates and control on inflation also the stability of the currency value, so the research problem is in the non - use of government debt tools as one of the most supportive of monetary policy in Iraq on one hand, and the weakness of monetary policy from other hand by its traditional tools that depends on exchange rates to support the stability of local currency value. To reach the target the research seeks, we must put a deliberate policy of government debt lead to support monetary policy through issuance securities, which aims to withdrawal of the money supply in inflation time in one hand, and lead to invest excess reserves at commercial banks in productive projects that serves national economics and thus leads to the stability of the monetary and financial side. The study reached an important conclusion, is that the continuing deficit in the government budget occurrence was not an accumulation of government debt so the government debt represents in research time is not the main cause that impact on monetary policy variables but the main cause is the increasing of government spending, so the government seeks to finance deficit by monetary authority represents by central bank although the government debt is still relative low which means that government debt affect is very limited on monetary policy. The most important recommendations refers to stop borrowing from central bank in order to finance government expenditures but must finance government debt from non - inflationary sources ( treasury bonds and remittance) to control inflationary excess liquidity restriction and revitalization of open market operations and work t o use government debt money in productive not consumer investments.

القياس والافصاح المحاسبي عن الموجودات والمطلوبات المحتملة والمخصصات وانعكاساتها على خاصية التمثيل الصادق == Accounting Measurement And Disclosure of Contingent Assets, Liabilities And Provisions And Their Reflections On The Faithful Representation Characteristic

Author name: ندى كاكي بيرة لوائي
Supervisor name: عباس حميد يحيى التميمي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: تمثل الموجودات والمطلوبات المحتملة والمخصصات واحدة من القضايا التي تواجه الوحدات الاقتصادية في تاريخ اعداد القوائم المالية، وهي تنتج من ظرف او مجموعة من الظروف التي تنطوي على حالة عدم التاكد، والتي تعتمد على نتائج الاحداث المستقبلية، وعلى ذلك فان القوائم | contingent assets , liabilities and provisions Represent and one of the issues facing the economic entities at the date of preparation of financial statements. they raised by circumstance or set of circumstances which the condition of uncertainty, which depend on the outcomes of the future events, and therefore, the financial statements and explanatory notes attached to them should include credible information about contingent assets , liabilities and provisions, which reflect positively on the making economic decisions. The research aims to identify the nature of contingent assets , liabilities and provisions faced by economic entities, and how they are measured and disclosed in the financial statements and explanatory notes attached to them, and there reflections of the Faithful representation characteristic of accounting information and their sub - characteristics. The research reached several conclusions the most important as following : 1. The administrations of sample of the research of companies have a responsibility the weakness of measurement and disclosing contingent assets, liabilities and provisions in their annual financial reports, and refers the case to the weakness of the commitment of the majority of companies research sample to measurement and disclosure requirements for contingent assets, liabilities and provisions, perhaps this is due to the weakness of the attention and expertise of administrations of these companies in this field, moreover, the absence of a local accounting standard that includes measurement and disclosure requirements for the contingencies. the results of the descriptive analysis for annual financial reports (2010 - 2013) showed That a large percentage of the research sample not comply with the requirements of Accounting measurement and disclosure about contingent assets, liabilities and provisions. 2. attributed the reasons for the weakness accounting measurement and disclosure of contingent assets, liabilities and provisions from the research sample companies in part to the weakness of experience and knowledge of workers in the financial departments in companies with accounting treatment of the contingencies and provisions, as well as the weakness of its ability to keeping up with the requirements of accounting standards,particularly IAS (37) in respect of contingencies and provisions. Research Presented several recommendations the most important of them are following : 1. The Necessity for companies administrations to commit with requirements of accounting rules and standards on the contingencies, particularly with regard to the rules of recognition, measurement and accounting disclosure for contingent assets , liabilities and provisions, as well as the recognition of gains and losses resulting from it, as well as to determine the circumstances or situations that led to her appearance and that will lead eventually to the recognition of gains or losses, as well as the identification of Accounting procedures that would avoid the risk of contingencies. Through the establishment of a provisions for future contingencies to ensure the continuity of those companies and to avoid bankruptcy. 2. The departments of companies in promoting awareness among workers in the financial departments with regard to international accounting standards and rules of recognition, measurement and disclosure contained therein, especially those standards relating to the contingent assets, liabilities and provisions through workshops, courses and scientific seminars that deal with this subject, And to encourage the parties to follow international accounting standards by all means available.

الية مقترحة للابلاغ المالي عن الاصول الثابتة - الممتلكات والمصانع والمعدات - في الوحدات الحكومية العراقية وفقا للمعيار الدولي 17 - قطاع عام لتعزيز المساءلة واتخاذ القرارات == Proposed Mechanism of Financial Reporting For Fixed Assets - Property, Plant And Equipment - In The Iraqi Government Units In Accordance With International Standard 17 - Public Sector To Strengthen Accountability And Decision - Making

Author name: ندى سلمان حبيب
Supervisor name: بشرى نجم عبد الله المشهداني
General topic: Administration and Economics
Specific topic: Accounting
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف البحث الى عرض ومناقشة مفهوم الاصول(*) بشكل عام ومفهوم الممتلكات والمصانع والمعدات بشكل خاص مع بيان اهمية المحاسبة عنها وفقا لاساس الاستحقاق وتوفير المعلومات المحاسبية في مجال المساءلة وتطوير الاصول ولا سيما اصول البنى التحتية , وعرض وتحليل متطلبات م | The research aims to present and discuss the concept of assets * in general and the concept of property, plant and equipment, in particular with an indication of the importance accounted for according to the accrual basis and provide accounting information in the area of accountability and the development of the assets, particularly the assets of the infrastructure, and the presentation and analysis of IAS requirements of the public sector IPSAS 17 "property and plant and equipment "and to identify areas of shortcomings in the relevant accounting practices based on cash basis Iraqi government units, as well as a proposed financial reporting mechanism for assets "property, plant and equipment" in the Iraqi government units provide useful information enhances the accountability and economic decision - making about the preservation of those assets and develop especially asset infrastructure with the application of the proposed mechanism in one of the Iraqi government units selected ( The research sample). Has been to reach a set of conclusions notably that there is a significant difference between the accounting treatments of property, plant and equipment in accordance with International Accounting Standard public sector IPSAS17 the accounting system of government decentralization in Iraq, and because of this difference in treatment mainly to the difference in basis of accounting adopted by the International Accounting Standard for the public sector IPSAS17 namely an accrual basis when the accounting system of decentralized government in Iraq will depend on a cash basis.The research was presented a number of recommendations represented the most important of the issuance of legislations and laws that allow the shift in accounting for the assets of the Iraqi government units from cash basis to accrual basis according to the standard of the International Public Sector Accounting IPSAS 17, with adjustable decentralized accounting system of Iraq to reflect accounting treatments on according to the accrual basis, and modify both rankings budget items and evidence of accounting and finance to include new accounts required by the adoption of the accrual basis with advance planning and careful transformation process represented a strategy implementation of a deliberate cover all stages of the process in light of a specific time frame with the adoption of the proposed mechanism of financial reporting for the assets of government units in accordance with the standard international public sector Accounting IPSAS 17 "property, plant and equipment" and the need for the availability of the necessary requirements for the application and the most important of these requirements the availability of qualified personnel to work on according to the accrual basis, as well as the shift towards automated accounting work

تحليل نظام تعرفة الطاقة الكهربائية في العراق من منظور ستراتيجي == Analysis of Electric Power Tariff System In Iraq From A Strategic Perspective

Author name: ندى سعد غدار
Supervisor name: عماد محمد علي عبد اللطيف العاني
General topic: Administration and Economics
Specific topic: Strategic Planning
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: تحاول هذه الدراسة معالجة مشكلة تتركز في تحديد اسعار وفقا لكلف الوحدة الكهربائية المنتجة للسنوات السابقة والتي تعد منخفضة ولا تلائم الكلفة المتزايدة للسنوات اللاحقة واستمرار الحكومة بتقديم الدعم لهذه الخدمة لضمان توفيرها لكافة المجتمع وعدم تقبل المستهلك بت | The research focuses on electrical power tariff in Iraq according to the cost of electrical unit produced in previous years, which considered low price and not fit to the new production cost for next year.It studys the continuous government support for this service to insure its supply to all society. It also studys the consumers refusal to apply the ideal rationalized consumption ways of the electrical power, in addition to the supply of same average of supported tariff for all economic sectors with out distinction according to their productivity and to their contribution to the development of the Iraqi economy and, the increase of depending on the private sector (civil generators) in electrical supply. The current tariff still considered low as government support to most of economic sectors regardless to their productivity.Research aimed to construct power tariff system structure in Iraq to cover the electricity power cost and achieve the Rationalization of consumption through applying the upward tariff.To construct this system, some social and economic aspects should take into consideration, which consider essential means to success like backup to low - income people and support to industrial and agricultural sectors in way Consistent with the orientations of the government.The research found that the current tariff does not fit in with the requirements of the electricity industry and requirement generating stations from escalating maintenance cost in addition to the renovation of transmission and distribution grids to decrease the losses in electric power which increase the cost of one electric unit produced.The research recommends to adopt suggestion about tariff cost according to state polices to adopt strategy plan Fit with the environmental changes and study the effect application on society & Ministry of electricity MOE.

تصميم نظام المعلومات للموارد البشرية : دراسة تطبيقية في كلية الادارة والاقتصاد - جامعة بغداد == Design of Human Resources Information System / Case Study In The College of Administration And Economic

Author name: ندى اسماعيل جبوري القماج
Supervisor name: زكريا مطلك خضر الدوري | عبد الرحمن حامد الحسيني
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: يعد تصميم نظام المعلومات من الموضوعات الحيويـة والمميزة في حقل نظم المعلومات وادارة الموارد البشريـة،اذ هدفت الدراسة الى تصميم نظام معلومات للموارد البشرية خاص بكليـة الادارة والاقتصاد/ جامعة بغداد لحل المشكلة المتمثلة بعدم وجود نظام معلومات مؤتمت يساعد ف | The information system design is considered as one of the vital and remarkable subject in the field of information system and human resource management. The study goals to design a specific human resource information system for the college of administration and economic / Baghdad University. The study also goals to enrich the rational contents and to discuss these contents, the required data have been collected through the documents and files of human resources of the mentioned college. The suggested (new) system has been designed with the using of (Access 97) program which is considered as one of the programs of data base administrative system, the designed system has, actually paralleled the present model of the study. The work will be done according to this designed system in the mentioned college as a first stage, and it will be possible in the future to apply this system in all the other colleges and universities in our country. The study concluded to the following results : 1 - The difference in the design of the information systems and then the difference of the programs used in the design system.2 - The application of the suggested (new) system shares in working to accomplish the works very accurately and very quickly.Throughout the study some recommendations have been born which can cooperate to elevate the level of human resources in achieving the growing and progressing in the future.

اسقاطات القوى العاملة، التعليم والصحة للتركيب العمري - النوعي لسكان العراق للمدة (1997 - 2017) == Projections of The Labor Force, Education And Health For Age Structure - Quality of The Iraqi Population For The Period (1997 - 2017)

Author name: ندى احمد امين
Supervisor name: قتيبة نبيل نايف القزاز
General topic: Administration and Economics
Specific topic: Applied Statistics
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: ان هدف معظم الاسقاطات السكانية هو ان تقدم تنبؤا مستقبليا بشكل تقريبي عن عدد السكان، ومثل هذه الاسقاطات تحسب على اساس افتراض الاستمرار المستقبلي المعقول للاتجاهات المؤثرة على المتغيرات الديموغرافية لحجم السكان التي على ضوء نتائجها يمكن مواجهة الاحتياجا | The goal of most population projections is to provide a predictable as it is approximation of the number of the population, and such projections are calculated on the basis of the presumption of continuing future reasonable trends affecting the demographic variables of population size, And that in the light of the results can meet human needs in various fields of economic, social and political issues related to. Years and the fact that the last census in Iraq was in 1997 for each of Iraq's provinces except the province of Kurdistan was necessary to address and correct the census data for the base year (1997), adopted Spectrum program is ready to get on the population projections for the period (1997 - 2017) and from Age projections - for each quality of the workforce - health and education to build a base Demographic data and broad adoption in many purposes such as planning and development. The research is divided into five chapters include the first (Introduction and objective of this research, studies and research The former) and II (the theoretical side, test and pave the data) and III (data Basic assumptions) The fourth chapter dealt with the practical side has included a chapter V presents conclusions that were reached and the most important recommendations that the researcher deems necessary

تحليل وقياس اتجاهات الفقر في العراق للمدة 1980 - 2005

Author name: ندوة هلال جودة
Supervisor name: نبيل جعفر عبد الرضا المرسومي
General topic: Administration and Economics
Specific topic: Statistics
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:

تخصيص الموارد في موازنة الجامعة باستخدام اسلوب برمجة الاهداف : دراسة تطبيقية في جامعة بغداد

Author name: سيروان كريم عيسى
Supervisor name: نجاة سليم يوسف
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: The basic role of university is related to providing the social service whether the university has form of governmental or proivate , private university has saving return which aim unprofitable. But the purpose of the governmental university is to provide social service only, so this requires a governmal resource to achieving it's various purpose.Because there is a limitation in providing governmental resources, so this requires adopting a modern science techniques to guide this resources in justice form, when allocating resources over the multiple objectives after the interest with utilizating modern science techniques is few and not take care of clear interest and studying in the governmental university; This reflects a slow in achieving the objectives, or inscienc in allocating the limitation resources.Adopting modern techniques in allocting resources and one of them is goals pogramming which is one of a modern application depending on analyzing the planning budget to their basic and sub components and there return allocating the limitation resourses in Form sharing activity in achieving objectivel in form approximate to correct for all elements of the budget.The principle aim of the study is to show the operation reseach techniqnes role which goals programming technique is one of them to allocating limmited budget resourses, through the practical application in one of Iraqi governmenal universities.To achieve this aim, the researcher has divided the study into five chapters.The first chapter handles research methodologies and previous studies, according to two sections; the First research methodology and the second previous studies.The second chapter is related to theoretical background to show the financial appropriate in the budget of the governmental universities, this chapter is divided into two sections ; the first; show the role of budget appropriates in achieving goals; the second is offercd the financial appropriates for governmental universities and strategic goals.The third chapter related to goals Programming techniques; this chapter is divided in two sections, the first for operations research and goals Programming, concept and importance; the second is related to goals Programming and nonprofit governmental units.The fourth chapter is concerned with testing research assumptions "hypotheses" through application in Baghdad University. The researcher has used the direct practical application method in two sections; the first concerned with describe Baghdad University, studying and analyzing the traditional method in preparing it's general budget the result show that Baghdad University has not adopted the modern techniques in allocating the appropriates resourses over the multiple objectives, that Baghdad University planning using previous year's evaluations with certain rates increasing. In the second section, the researcher has applicated goals pograming techniques by Formulating mathematical equations, which is concerned with goals and limitations with using the budget of year 2005 and implementing (Win - QSB) program. The obtained result show the effectiveness of the technique used in planning of general budgeting of Baghdad University.The fifth chapter is related with the demonstration of important result and recommendations obtained from the practical and theortical studies through two sections; the first is related to important result while the second is related to suggested recommendations.

مقارنة طرائق المويجة المتقلصة لتقدير انموذج الانحدار اللامعلمي في حالة عدم تجانس التباين

Author name: نبيلة عبد الهادي فائز الشريف
Supervisor name: ظافر حسين رشيد النجار
General topic: Administration and Economics
Specific topic: Statistics
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: ان اساليب الانحدار اللامعلمي توفر طريقة كفوءة في ايجاد شكل في مجاميع البيانات بدون فرض انموذج انحدار معلمي حيث اننا نلجا للانحدار اللامعلمي عندما لا نملك انموذج معلمي محقق منه بصورة جيدة للموضوع قيد الدراسة او عندما نملك انموذج معلمي محقق منه بصورة جيدة

تقييم كفاءة اداء مشاريع تصفية الماء في بغداد باستخدام تحليل تطويق البيانات (DEA) == Assessment Efficiency Performance Projects Water Treatment By Using Data Envelopment Analysis

Author name: نبيل قاسم مفتن
Supervisor name: مها كامل جواد
General topic: Administration and Economics
Specific topic: Municipal Administration
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: سعي المنظمات الدؤوب لتقديم افضل الخدمات يدفعها الى اعتماد اساليب دقيقة وحديثة في عملية تقييم الاداء ومنها اسلوب تحليل تطويق البيانات (DEA) من اجل الوقوف على مستوى كفاءة ادائها. كما ويجب تسليط الضوء على نقاط القوة وتعزيزها وكذلك نقاط الضعف يجب تطويقها ومن | Organizations seeking hard to provide the best services that paid to the adoption of precise and modern methods in the process of assessing the performance and style of which encircle the data analysis (DEA) in order to stand at the level of efficient performance. It also must highlight the strengths and promotion as well as weaknesses should be surround off and then reduced, and the Department of Water Baghdad as one of the public organizations working in the field of filtering and disinfecting the water trying to the project of performance development on an ongoing basis of this study was to determine the level of efficiency of the performance of the Department of Water filter projects Baghdad, and to find solutions to a range of problems, which have been represented in such questions (How is the measurement of the efficiency of the performance of the current water filter projects?).From the foregoing highlights the importance of the study by helping senior management to develop a solid scientific basis of reliable decision - making about the performance of the water filter and identify failures and treatment assessment of projects. This study also helped the water department Baghdad to give a clear picture of the projects that operate efficiently or non - efficiently projects, according to scientific bases sober. The study also aimed to measure the efficiency of the performance of the water filter in Baghdad projects through the adoption of the case study as well as away to search, as was the use of style called (encircle data Data Envelopment Analysis analysis (DEA)) through the application program (XLDEA) and the adoption of returns fixed - size model of through - oriented measure of input Input - Orient Measures to nine projects from the water filter projects in Baghdad and for the period (2011 - 2013 AD), and was adopted the case study as a way to study. The study found that three out of the nine projects have achieved the full efficiency for a period of three years, while the remaining six projects were not efficient,The researcher recommended a range of solutions to address this disparity rates of efficiency, including re - allocation of resources (inputs) between projects as commensurate with the production capacity of the projects, on the other hand to improve outcomes researcher proposes to carry out preventive maintenance projects to avoid stop such projects as a result of faults expected, and the emphasis on Cree river and clouds especially for projects process areas (Intake), in order to reduce the mad with water drawn inside the project and thus reduce the burden on the project in the water filtering process. Finally in order to measure efficiency by using the style surrounded data analysis researcher recommends using a program ( XLDEA ) because it is best program to measure the efficiency of this method and therefore the result that we get him to be better the rest or the program.

تحليل احصائي مقارن لانفاق الاسرة العراقية باستخدام المسح الاجتماعي والاقتصادي للاسرة (2007) ومسح شبكة معرفة العراق (2011) == Comparative Statistical Analysis of Family Spending In Iraqi Depending On Social And Economic Survey (2007) And Iraqi Knowledge Network Survey (2011)

Author name: نبيل صالح محمد رضا معله
Supervisor name: سهيل نجم عبد الله
General topic: Administration and Economics
Specific topic: Applied Statistics
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعد الدراسات الخاصة بالانفاق والطلب على السلع والخدمات من اهم الدراسات الاقتصادية وذلك لاهمية الانفاق في عملية التخطيط الاقتصادي من جهة ولكونه يمثل جوانب مهمة من تفصيلات الحياة اليومية للمواطن من جهة ثانية. اختار الباحث هذا البحث بالاستعانة ببيانات المسح | The studies of spending and demand for goods and services is the most important economic studies, to the importance of spending in the process of economic planning on the one hand and because it represents important aspects of the details of daily life of the citizen on the other hand.Researcher selected this research, using data survey of social and economic status of families in Iraq who carried out during the year (2007) and the survey data of network knowledge of Iraq (IKN) for the year (2011), which were carried out by Central Bureau of Statistics. For comparison in the pattern of distribution of spending on various goods and services and using the ready software package Statistical (SPSS) to gain access to the results. Been tested nature of the distribution of variables tunnels and it emerged as natural distributing and studying differences of variables between the two surveys emerged that there are significant differences of the goods (beverages, clothing, health, communications, services) while no significant differences for goods (food, electricity, furniture, transportation , entertainment, education , hotels).this research has divided to four chapters. The first chapter touch on the natural of spending, previous studies and most important budget researches of the family, while the second chapter deal with the theoretical side, and some basic concepts of analysis the global and the cluster, while the third chapter deal with the practical side of the data obtained ,in Chapter four the most important conclusions and recommendations has been developed.

تاثير ستراتيجية تقويم الاداء في الفاعلية التنظيمية : بحث ميداني == The Effect of Performance Evaluation Strategy In Organizational Effectiveness Field Research

Author name: نبراس ناجي رزوقي
Supervisor name: عبد الناصر علك حافظ
General topic: Administration and Economics
Specific topic: Performance Evaluation
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف البحث الى النهوض بعمل مكتب المفتش العام وذلك بتبني منهج واداة يسهل توظيفها وهي ستراتيجية تقويم الاداء وبالتالي تعزيز وتطوير اعمالهم وضمن الموارد المتاحة بالاضافة الى وضع اسس تعمل على استدامة تحقيق الاهداف لمتابعة تطوير الانشطة والارتقاء بها, فعملية ت | The research aims to promote the work the Office of the Inspector General and by adopting a methodology and tool facilitates employing a strategy of evaluating performance and thus enhance and develop their business and within available resources as well as to lay foundations working on the sustainability of the achievement of targets for follow - up development activities and upgrading, process performance evaluation is one of the important processes exerted on All levels of the organization, starting from the top management and the end of the smallest units, in order to have a role in organizational effectiveness needed to be dealt with systematically and accurately, and it ensures these search variables first strategic variable performance evaluation independent and its impact on organizational effectiveness as the dependent variable, and the fact that performance evaluation process is one of the main tasks of the work of the Inspector General's Office According to the Order (57) for the year (2004) and to raise the level of performance in the work of the Ministry of communications and formations circles, turn the researcher to select a sample search of the Office of the Inspector General at the Ministry's staff, amounting to questionnaires approved (73) questionnaire at various organizational levels out (85) questionnaire, the resolution adopted by President tool for data collection, as well as personal interviews, has been used statistical methods and tools in the data processing and extraction results and analyzed using SPSS statistical package. To reach the objectives of the research were selected independent variable standards, according to the model of excellence by the EU and adopted in the King Abdullah II Award for Excellence, while identified dimensions of the dependent variable, according to the views of a number of researchers and writers, have reached research through the findings to the existence of significant positive significant correlation between Find variables, also show a correlation effect statistically significant of the five criteria for strategy performance evaluation with organizational effectiveness, and in the light of the findings and conclusions were formulated a number of recommendations, the most important was the need for the Office of the Inspector General staff about the importance of the work according to certified standards within the strategy to evaluate the performance, because of its the impact of the interaction with them on the ground to get to the target effectiveness, and senses the senior management of the positive and important role to evaluate performance and that follow - up activities associated with it and reports resulting from it because they provide realistic ground stimulating performance actor at various organizational levels

علاقة واثر نتائج قياس وتحليل تكاليف الجودة في الاداء المالي : دراسة تطبيقية في شركة بغداد للمشروبات الغازية

Author name: ناظم حسن عبد السيد
Supervisor name: فاطمة جاسم محمد السعد | مسلم علاوي شبلي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:

تشخيص راس المال الفكري وتطويره : دراسة تطبيقية في الشركة العامة لتسوق الادوية والمستلزمات الطبية - وزارة الصحة العراقية

Author name: ناصر جبر شيال
Supervisor name: سعد علي حمود عباس العنزي
General topic: Administration and Economics
Specific topic: Hospital Management
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: يعتبر راس المال الفكري من المفاهيم الحديثة التي تتبناها المنظمات في نجاحها واصبحت المحرك الاساس والعمود الفقري لبقائها.وتبنى البحث الحاضر هذا الموضوع منهجا تكامليا، وصفا وتحليلا،ومقارنة بالتنبؤ لمتغيرات البحث في تشخيص راس المال الفكري وتطويره.وتهدف الدر

مقارنة مقدر المنوال الحصين مع بعض المقدرات الاخرى ولمعلمة الموقع == Comparing The Robust Estimator of The Mode With Some Other Estimators For Location Parameter

Author name: نازك جعفر صادق
Supervisor name: عماد حازم عبودي
General topic: Administration and Economics
Specific topic: Statistics
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: The robust estimators are these estimators which resist all cases of data contamination by outlier values which are suitable to a wide sector of distribution. The present values deals with searching for the best estimator for location because this topic is important for the high frequency cases of contamination. Hence it is important to use robust ways in choosing the best robust estimator which being affected by outlier values. The aim of this study is to choose the estimator which is most immune to asymmetric distributions and to any rate of contamination. It also aims at studying the function of such an estimator through simulation experiments which take many cases into consideration.The study falls into four chapters. The first chapter is an introductory one which includes the introduction, the aim and a historical servey for certain general concepts which have close relation to the topic understudy. The second chapter deals with the median and robust estimation which include median estimator and other location estimators and the criterion used in the present study. As for the third chapter, it includes the experimental side of the study. Finally, the fourth chapter, it deals with the conclusions and recommendations which the study comes up with.Some of the important which researcher has come up with are that has been able to find a most robust estimator after comparing it with a group of estimators. This estimator is the Robust Parameter Estimator (RPM). It can be considered much better than many available robust estimators.

فاعلية مكاتب المفتشين العموميين على وفق تطبيق الادارة الالكترونية للموارد البشرية : بحث استطلاعي == Effectiveness of Public Inspectors Offices On The Application of Electronic Management of Human Resources

Author name: نادية ناجي حسن
Supervisor name: عبد الرحمن مصطفى طه الملا
General topic: Administration and Economics
Specific topic: Control and Inspection
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: يستهدف هذا البحث دراسة مدى فاعلية مكاتب المفتشين العامين بابعادها المتمثلة بـ(المرونة،الحصول على الموارد، وضوح الاهداف، انسيابية المعلومات، موارد بشرية متماسكة، موارد بشرية مؤهلة) عند تطبيق الادارة الالكترونية للموارد البشرية المتمثلة بواقع الادارة ال | This research aims to study the effectiveness of the offices of inspectors general with dimensions of (flexibility , access to resources , clear objectives, the flow of information , coherent human resources , qualified human resources) When applying the electronic management of the human resources of the electronic management of the human resources aspects of(Infrastructure, supporting the senior management of the shift towards e - governance, clearly the importance of e - management) And the tendency to use electronic human resources management dimensions of(Ease of use, quality, convenience, practicality) , and has developed (4) hypotheses. Use search the questionnaire as the main instrument of data collection , in addition to interviews with some of the staff of the offices of the Inspectors General sample search terms (4) and (10%) of offices of Inspectors General in the Iraqi ministries and included (Office of the Inspector General of the Department of communications, Office of the Inspector General of the oil Ministry, Office of Inspector General of higher education and scientific research, Office of the Inspector General of the Ministry of industry and minerals) , The sample included (107) individuals holding the position (Manager, Director) and the data was processed using the statistical package (spss). The search reached a number of conclusions, including Inspector General supports transformation to shift to the electronic human resources management , Through offices in email as a channel of communication open in two directions in the completion of part of the everyday work of the Office , attracting qualified leads to the success of the transition to the electronic management of human resources as well as to provide the required financial support , and the involvement of staff in training courses on administrative regulations with the moral and financial incentive to , the most important recommendations focused on work to develop common systems for the offices of Inspectors General for electronic archiving and download the data and follow - up investigative committees, working on all offices.

اعادة هيكلة انشطة المركز الوطني للتطوير الاداري وتقنية المعلومات : رؤية استراتيجية == Restructuring Activities of National Center For Management Development And Information Technology Strategic Vision

Author name: نادية محمد عبد الله الجبوري
Supervisor name: فضيلة سلمان داوود
General topic: Administration and Economics
Specific topic: Strategic Planning
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: يعد موضوع اعادة الهيكلة التنظيمية اسلوب حضاري حديث اختارته الباحثة بالبحث والتحليل باعتباره مدخل يساعد المنظمات على التاقلم مع الواقع الجديد المفروض عليهراؤيا استراتيجية خصوصا في بيئة متقلبة باستمرار مثل البيئة العراقية بكافة عناصرها، كل ذلك مما دفع الب | The reconstruction organizational subject is considered updated civilized method chosen by the researcher with research and analysis and new reality imposed on them, a strategic vision especially in constantly unstable environment such as the Iraqi environment with all elements this has drive the researcher to choose the variable sand connected them with each others such as the choosing the topic titled (( Re - structure of the national centre activities for administration development and IT" strategic vision")) The strategic vision is considered is one of the essential topic in the field of strategic administration, where the international originations care has been increased greatly with accesses of restructure and methods , for it is natural accelerated environment developments and variables whether they are political, economical or social ones, thus it it is necessary for various organizations to be armored to face the urgent circumstances and to acclimatize with them in complete flexibility via and compatibility with the rapid change with reactions methods depended on Predictions and readiness to counter the urgent threats or handling methods perform with correctness and modulation actions to get rid of an crisis the organization has faced. The researcher here attempts to realize a collection of objectives via dealing with this title, first of all the theoretical richness of the topic to establish abase to understand it, besides analyzing the organization reality currently studied to specify their ability to perform the necessary modifications for acclimatizing according to strategic vision including considering the extent of realizing the organizational re - construction processes of enhancing of the labors value in the studied organization, thus the study has depended on both basic hypotheses means the prediction of liaison correlation between dimensions of re - constriction of the organization and the strategic vision, and the second predicted appearance effect of strategic vision in reconstruction of the organization and to specify the level of variables of the research and test it hypotheses , it has used a number of non - parametric statistical methods in analyzing and manipulation data and information depending on the ready statistical programs ( SPSS ver - 19) represented by mean and slandered deviation and variation coefficient and liaison correlation of ( spearman ) to measure the nature among the study variables and to measure the relation effect depended on questionnaire as standard instrument by (52) responsible at the level of mangers ( administrations, depts., section and holders of higher degrees and other employees) in the national centre of administration development and IT, the importance of the study lies in presenting intellectual reality of the variables nature of the research based on practical effort via applying theoretical concepts in the work field. The research has reached a number of results most important of them : - 1 - Appearance of moral lesion among dimensions of organizational reconstruction and strategic vision.2 - The strategic vision effects on organizational re - construction.3 - The study has come up with a number of recommendations , most important of them : - " paying attention to the leadership abilities and competencies to enhance the labors feelings of strategic vision and to enlighten them of its importance in away that makes them able to cope with development within the strategic vision trends in the centre

الاسقاطات السكانية لمحافظـــة البصـــرة للفتـــرة (1997 - 2022) باستخدام نتائج التعداد العام لسنة 1997 في العراق == The Populational Projections of Basrah Governorate For The Period 1997 - 2022

Author name: نادية علي عايد الحميداوي
Supervisor name: بشرى علي يعقوب الجعفري | زهرة حسن عباس التميمي
General topic: Administration and Economics
Specific topic: Statistics
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: ان الاسقاطات السكانية من الطرائق الاساسية التي تستند عليها اغلب الدراسات والبحوث في مجالات متعدده، اذ ان معرفة اعداد السكان والتغيرات الحاصلة له بصورة مستمرة تعد الركيزة الاساسية التي تعتمد عليها خطط التنمية ولان التعدادات السكانية تجري كل خمس او عشر سن | Populational projections are considered to be the basic methods , which most studies and researches depend upon. By these methods it could be knowing the demographical , social , and economic features of the society , which these are considered to be the bases of most development plans. As the population census is carried out in every five or ten years , so the importance of following the populational projections has been apperied as a good way to be used.The aim of this study is to show the populational projections of Basrah governorate for the peried 1997 - 2022. According to the census of the year 1997 and by using the component method, which requires projections and estimations for the fertility , mortality and migration separatily therefore , we study the level and the direction of fertility for the period before year 1997 , taking into consideration the impacts of the current and future circumstances in the governorate. Besides , we analyse the death data to get the suitable level for these projections. After satisfying all the requirement of population projections , and using components method , the results are got and population of Basrah governorate from the year 1997 to 2022 is evaluated

متطلبات تطبيق تقنيات المعلومات والاتصالات ودورها في تعزيز نظامي المعلومات المحاسبي والرقابة الداخلية : دراسة ميدانية على عينة من الوحدات المالية في جامعة بغداد == The Requirements of The Application of Information And Communication Technologies And Their Role In Promoting Auditing Information And Internal Control Systems A Field Study of A Sample of Finance Units In The University of Baghdad

Author name: نادية عبد الجبار محمد الشريدة
Supervisor name: صفاء احمد محمد العاني
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: يمر العالم اليوم بتحولات وتغيرات كبيره وجذرية هامة في مجالات الحياة كافة اذ لم يشهد العالم منذ فجر التاريخ لحظة استقرار دائمة وهو في تطور مستمر، ان اهم مايميز هذه المرحلة هو ان التغيير والتحول يحدث على نطاق عالمي واسع وبسرعة كبيرة، اذ ما يمر العالم بتطور | The world today is undergoing big, radical and important changes in all fields of life as the world did not witness since the dawn of history a moment of permanent stability and is in continual progress. What distinguishes this stage is that the change and transformation occur on a wide global scale and in a high speed. The technical and cognitive development that the world undergoes and its use in contemporary life has a clear and concrete influence on the accounting information and internal control systems. This is what encourages and drives those involved in those two systems to cope with this rapid and tremendous development and to work hardly and continuously in order to climb with a steady pace the ladder of progress and civilization through adaptation and harmony with this new developed environment which will transform our world into an electronic one. Here lies the importance of this research about the use of information technology and its great influence in the development of accounting information and internal control systems especially in the light of the huge progress in the field of software used in the preparation of accounts as well as the emergence of modern auditing programs and the possibility of their use by the governmental institutions working in Iraq. The problem of the research lies in the adoption of most of the Iraqi’s governmental institutions of the manual processing of the data and in their failure to implement the capacities of communication and information technology and not achieving their maximum benefit, a fact which leads to a delay in the performance and achievement of work effectively and efficiently in addition to the increase in costs. Thus, this research has set itself to handle this problem. It consists of six chapters the first of which addresses the research methodology and the previous studies and the second chapter deals with the conceptual entrance to the information and communication technology. The third chapter deals with the conceptual entrance of the automated accounting information system whereas the fourth chapter includes the internal control system in the light of the automated and manual styles to process data. The fifth chapter deals with the analysis of the fieldwork results whereas the sixth chapter deals with the conclusions and recommendations. The research through its chapters aims at highlighting the conceptual framework of communication and information technology indicating the impact of the use of communication and information technology on auditing information and internal control systems in terms of efficiency and effectiveness and indicating the impact of this influence on the aims, procedures, designing and infrastructure of each of these two systems and addressing the benefits and advantages resulting from the use of communication and information technology in general and in the field of accounting information system in particular. The problems and dangers resulting from the use of communication and information security has been clarified, the ways in which they can be specified and overcame and the ways of evaluating internal control system and models for its designing have also been specified. The research has dealt with the theoretical framework of the automated auditing information system, steps of its designing and the factors affecting its designing through surveying the types of communication and information technology which can be used in the fields of auditing information and internal control systems and showing the benefits and characteristics of this use through the use of the descriptive method in the theoretical part and the statistical analysis through the use of (SPSS) system and other statistical methods in the practical part. For this purpose, a questionnaire has been made by a group of professors in the field and distributed to a number of account units in the University of Baghdad.The research has found out that the most prominent features of the use of information and communication technology are : quick and accurate operation of data with the possibility of storing large amounts of data and information and the possibility of transfer and delivery to the beneficiary parties as required and in the appropriate time and in this it supports the decision making process in an appropriate time and through its use the mechanism of action will change in that most operations will be conducted electronically and this will reduce cases of manipulation, fraud and theft and consequently reducing the costs of the unit as a result of the advantages available in the information and communication technology, it can be used in several fields and its use affects the micro - and macroeconomics together and will contribute to increasing productivity and the possibility of doing business with greater efficiency and reducing operation costs as a result of the proper use of the available resources and thus contribute to adding competitive advantage for economic units and participates significantly in the development and expansion of services, business, and increase transparency and reduce the incidence of financial and administrative corruption. The use of information and communication technology will have a positive impact on the ingredients and the methodology of accounting information system as it would shorten the stages of the accounting cycle in that data processing will be a recording of the transactions process that takes place inside the unit. However, the data treatment process through technology will equal the stage of summary and the treatment process includes process classification, sorting operations, modernization and conversation. The process of producing results (reports and financial lists) is equivalent to the presentation of the results, but the difference will be in the speed and accuracy of preparation and the possibility of displaying them through screens or sorting them and then returning them back at any time. The use of ICT in accounting information systems will never eliminate the role of the accountant in that his role will remain active at all stages and he will have a prominent and active role in the process of analysis and carrying out all sorts of studies which precede the designing process because the accountant knows more than other individuals about the details of work inside the unit and he knows more about the needs of parties who benefit from the outputs of accounting information system. In addition, the use of communication and information technology will positively affect the quality of control work through the control styles and procedures used and it will also consolidate the efficiency and effectiveness of internal control system. More and more reliable and accurate information will be provided which supports decision making process and achieving the system objectives with less time and effort with reducing the amount of costs that can be borne by the unit. The research recommended the need to use information and communication technologies of all its kinds in the area of accounting information systems, because its use will increase the efficiency and effectiveness of these systems and consequently will add a competitive value and advantage for the economic unit and the necessity for economic units to develop their accounting information systems through the use of the latest accounting software and training of accountants on using them. The research also recommended the necessity of raising the scientific and practical rehabilitation of accountants in that the future accountant should have technical knowledge of the recent communication and information techniques and that the economic unit should pay a great attention in case of using communication and information technology in the designing, improvement and development of internal control system and making sure that it has features and characteristics which make it an effective one. In addition, a great attention should be given to the choice of accountants and employees in the field of auditing and control depending on their scientific qualifications, experience and practical skills and developing these through their enrollment in continuous specialized training courses in the field of new technology and ways of using it a fact which will positively affect the auditing and control work performance. It is also important to adhere to the standards of accounting, auditing and financial control issued by the international and local professional organizations and updating them according to the latest innovations and in accordance with the surrounding environment.

العلاقة بين استراتيجية الاعمال ونشر تقانة المعلومات واثرها في الاداء المنظمي : دراسة تشخيصية تحليلية لاراء عينة من اعضاء مجالس الادارة في المصارف الاهلية ببغداد == The Relation Between The Business Strategy And Deployment The Information Technology And Its Affection In Organization Performance Analytic Characteristic Study For Opinions of Managers Samples In Private Banks In Baghdad

Author name: نادية داخل عناد اللامي
Supervisor name: انتصار عباس حمادي الدليمي
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: تفاعلت ثلاثة متغيرات لتشكيل الاطار النظري لهذه الدراسة استراتيجية الاعمال ونشر تقانة المعلومات والاداء المنظمي اذ قدمت الدراسة عرضا لدور تقانة المعلومات Information Technology)) في دعم استراتيجية الاعمال ) ( Business Strategy.انطلقت مشكلة الدراسة بمجمو | Three variables are interacted in this study : the Business Strategy, Information technology and Organization Performance. The study introduces a view for Information Technology (IT) in business strategy. The problem of the study is to explore the nature of relationbetween business stratify and IT deployment and its affection organization performance. Also the study aims to several objectives which can be summarized by.'achieve the range of banks aware for stratifies types of dominant businesses in stringy thinking which suite the trends of the banks and the range of their aware of relation nature between the forms of IT deployment and the type of strategy working in organizations concerned.Its importance.It is expected to introduce some important to the concerned organizations as well as it represents specific addition to the Arabic library because of the scarce studies that connect among the organization strategy, IT deployment and organization performance.The study sample represented by 52 members from board ofdirectories of sample of private banks in Baghdad. The studyfollowed the current method of research and the dimensionalanalyses in reach to its objectives. The answer on study problemby temporary through three main hypothesizes by which threesub hypothesis diverted. Many groups of measures which were used in previous studies with some adjustments. They were subjected to the tests of truth and affirmation. The study is divided into four chapters.The first chapter is about the curriculum of the study and review of previous studies. The second study is about the theoretical frame Third chapter is about analyses and statistical process. The fourth copter includes the recommendations and suggestions

دور الصناديق السيادية والاحتياطات الاجنبية في التنمية مع اشارة خاصة للعراق == The Role of Sovereign Funds And International Reserves In The Development of Iraq

Author name: نادرة حسن حيدر رضا
Supervisor name: جليل شيعان ضمد البيضاني
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Basrah
First pages:
Abstract: International Reservations play important role in stabilizing economic of advanced and developing states due to its extra or dinar in fluency on many economical variables, the stability and growth of developing economics as it is the main finance sources in addition to reflecting the extent of performance and economical efficiency in the development economical contest.In other hand, sovereign funds are related with nature of economics owned by states including its reliance (on depleting resources specially petroleum) are also related mainly with the surplus international reservations to secure the proficiency of depleting resources in realizing substantial evolution securing sustainability of hum and envelopment and thus the study by this effort argues important aspects and the possibility of utilization from the results of the study on the real situation of Iraqi economy up on the following hypo thesis : International Reservation and Sovereign Funds have a vital role in achieving the sustainability human development for the states have depleting resources including Iraq.

تحليل سوق العمل في الاقتصاد العراقي للمدة 1990 - 2010 == Analyzing Labour Market In Iraq Economy For The Period 1990 - 2010

Author name: ناجي ساري فارس المالكي
Supervisor name: علي حسين علي المشهداني
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Basrah
First pages:
Abstract: Labour markets are very important to develop the economics late for the world countries as a whole. It is observed that the variables that determined the labour market, don't connected with individual only, but connecting with compound factors far from the controlling of the individual. Those variables considered to be political such as wars, geographic such as earth quick and social as unemployment besides other factors.This study tries to study the labour market now adays and its role in future through its contribution in path of reconstruction and the new development strategies.The important of the study comes from the importance of labour market in iraq which distinguished by the unemployment. This unemployment does not exclusive on specific group of labour force, but it's general for the all.The study divided into four chapter : The first deals with the labour force. The second taking into consideration the quantitative sides for the labour force in iraq.While the third studying the estimation of demand on labour force in iraq for the period 1990 - 2010. the last chapter deals with the qualitative sides of the labour in the end there are some conclusion and suggestion.

محاسبة استهلاك الموارد في ظل تدفق القيمة وانعكاسها على الاستغلال الامثل للطاقة == Resource Consumption Accounting In Lighting of Flow Value And Reflection On The Optimal Exploitation of Energy

Author name: ميعاد حميد علي الربيعي
Supervisor name: منال جبار سرور السامرائي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعد الموارد العنصر الرئيس في القطاع الصناعي مما يتطلب استخدام الطرائق التي تحافظ على هذه الموارد واستغلالها الاستغلال الامثل وتوفير معلومات تساعد المدراء على اتخاذ القرارات في الاجلين الطويل والقصير وهذه المعلومات تتطلب القياس الدقيق للتكاليف وتخصيص التكا | The resources the main element in the industrial sector, which requires the use of methods that maintain these resources and optimal utilization and providing information to assist managers in making decisions in the long and short - term and this information requires accurate measurement of the costs and the allocation of untapped costs only on production units to reduce the cost per unit and upload actual costs. From the foregoing Given the importance of energy to measure and identify untapped energy tasked to track the flow of value in the production process cost it has been the goal of research is to identify the shortcomings of the traditional cost systems in the field of idle capacity measurement with an indication of the role of the entrance Accounting consumption of resources in light of the flow of value to measure the untapped energy during the operational process and represented the research sample in one of the industrial units that were equipped with the Iraqi market a product dyes with high quality that surpass the quality of competing products the researcher applying entrance Accounting consumption of resources on the company's data, as well as a range of personal interviews to some of the workers, managers and all disciplines have reached researcher to a number of conclusions the most important one) that the integration between each of the entrance to the accounting resource consumption and system project resources leads to provide appropriate information to make decisions and set up an integrated database covering all aspects of the unit 2) There is a difference between the share of each of the sections productivity sectional service costs between both the user the traditional system by the company and the entrance of accounting resource consumption due to the different methods of distribution between the two where the first depends on the distribution on the amount of output, measured in liters while the second, it depends on the causes of different cost have been identified are to achieve homogeneity in the distribution of costs and in accordance with the amount of consumption of resources 3 ) that the combined costs in accordance with the flow of easy to understand the value by accountants and non - accountants because it is straightforward and serve the internal decision - making can not be used for external purposes because they do not conform with accepted accounting standards generally accepted as out search a set of recommendations perhaps the most notable one) on the economic unit count on more than one basis in the distribution of sectional service costs on sections productivity as the unit's reliance on the quantity produced in the distribution of all costs makes the distribution process is fair, such as distribution of water resources where the share Abanntleight 27% of the water resources costs because it is the only product that requires large amounts of water during production 2) the need to use the entrance accounting resource consumption in all production units because of its features help to reduce the unit costs of producing and identify idle capacity costs and optimal utilization

مقارنة بعض الطرق الحصينة للمربعات الصغرى الجزئية == Compare Some of Robust Methods For Partial Least Squares

Author name: ميسون علي رحمن المندلاوي
Supervisor name: هلال عبود البياتي
General topic: Administration and Economics
Specific topic: Statistics
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: الحمد لله والصلاة والسلام على رسول الله سيدنا محمد (صلى الله عليه وسلم )وعلى اله وصحبه وسلم اما بعد...يتناول البحث استخدام انحدار المربعات الصغرى الجزئية PLS)) Partial Least Squares وهي تقنية انحدار خطي طورت للتعامل مع انحدارات ذات ابعاد عالية لمتغير وا | Partial least squares regression ( PLRS) is a linear regression technique developed to deal with high - dimensional regression and one or several response variables. In this paper we introduce robustified version of the SIMPLS algorithm being the leading PLRS algorithm because of its speed and efficiency. Because SIMPLS is based on the empirical cross - covariance matrix between the response variables and the regressors and on linear least squares regression, the results are affected by abnormal observations in the data set. Two robust methods covariance matrix for high - dimensional data and robust linear regression. We introduce robust RMSECV and RMSEP values for model calibration and model validation diagnostic plots are constructed to visualize and classify the outliers. Several simulation results and the analysis of real data sets show the effectiveness and the robustness of the approaches. Because RSIMPLS is roughly twice as fast as RSIMCD, it stands out as the overall best method.

دور القيادة التحويلية في تحقيق العدالة التنظيمية : بحث ميداني في بعض الجامعات العراقية == The Role of Transformational Leadership On Achieving Organizational Justice Applied Research On Some Iraqi Universities

Author name: ميسون علي حسين العبيدي
Supervisor name: حاتم فارس الطعان
General topic: Administration and Economics
Specific topic: General Administration
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: هدف البحث الى التعرف على تطبيق انموذج القيادة التحويلية وتاثير هذا الانموذج على مستوى الشعور بالعدالة التنظيمية في قيادات جامعات الفرات الاوسط، وتحديد طبيعة العلاقة الارتباطية بين المتغيرين، وتوضيح علاقة التاثير بينهما ولتحقيق اهداف البحث جرى اختيار عينة | The aim of research is identify of the application transformational leadership model and the level of feeling organizational justice in the universities in the Middle Euphrates , and determine the nature of the correlation between the two variables, and explain the effect relationship between them to achieve the objectives of this research by choosing sample consist of (115) members of universities society, wich including chief of departments scientific and managerial, by using some Statistical methods like (Arithmetic median, Standard deviation, Simple correlation coefficient , Simple regression coefficient, Test of (T),Test of coefficient of determination (R2),Test of coefficient of determination one way Anova. The research reached to many of conclusion and suggestions ,from their ,existence of a strong correlation between the two variables ,specially between individual considerations variable and intellectual stimulation with all organizational justice types ,so as existence of a strong the impact relationship between them, finally the research reached to consider The transformational leadership model from importance variables to achievement the organizational justice in the sample research , and the most important recommendations was to encourage the adoption of a regulatory environment that develops the level of organizational justice feeling by reviewing all the wrong policies and practices based on the traditional view in the administration and in accordance with the principle that justice among all.

انعكاس قيد التحفظ في نظرية التعاقدات باتجاه تعزيز جودة الابلاغ المالي المحاسبي باطار محاسبة الاستحقاق == Reflection of Conservatism In The Contracting Theory Towards Enhancing The Quality of Financial Accounting Reporting In Accrual Accounting Rame

Author name: ميسون داود حسين
Supervisor name: سلمان حسين عبد الله الطيار
General topic: Administration and Economics
Specific topic: Accounting
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: تنشا الوحدة الاقتصادية من سلسة عقود تبرم بينها وبين عدد من الاطراف ذات العلاقة وتتاثر عملية ابرام هذه العقود تاثيرا كبيرا بالارقام المحاسبية الظاهرة في التقارير والقوائم المالية وطالما ان هذه الارقام تتغير بتغير السياسة المحاسبية المتبعة (ومن هذه السياسات | The economic entity establishing on a series of contracts between it and numbers of persons who have relationships and this contracting operations affected by accounting numbers that appeared in financial statements and reports. As long the accounting information changing According to accounting policies , one of these policies that affected is( Accounting conservatism) will reflect on contracting operation. Thus the financial reporting will affected and we spouse the accounting policies working for achieve or enhance financial reporting quality in order to meeting financial reporting users’ needs.For this the goal of this research was to show the role of conservatism In contracting operation and its trace in enhance financial reporting and the research has reached to a set of important conclusions : 1 - Some of accounting policies including conservatism may be achieve or enhance financial reporting for some users.2 - Some accounting policies including conservatism effect on some contracts with economic entity between it and persons in or out economic entity especially that which has connection with net income like incentive contracts or management consumptions. The researcher has reached to a numbers of recommendations 1 - Implement the accounting policies in right way to meet all users’ needs for enhancing financial reporting quality.2 - Monitoring working of economic entities to reduce managers behavior by practicing conservatism like earning management by setting laws and instructions that constraining accounting conservatism.

بناء انموذج للمعاينة البيزية المفردة بافتراض مربع كاي كتوزيع مسبق == Constructing A Model For Bayesian Single Sampling Plan Assumed Chi - Squaar As A Prior Distribution

Author name: ميسون حميد فرج محمد
Supervisor name: محمد صادق عبد الرزاق الدوري
General topic: Administration and Economics
Specific topic: Statistics
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: يتضمن هذا البحث بناء انموذج لخطط المعاينة البيزية باستخدام نظرية القرار، هدف الانموذج التوصل الى معالم خطة بيز المفردة (n,c) حيث n تمثل حجم العينة، c تمثل عدد القبول الضروريان لفحص المنتوج واتخاذ قرار لرفض او قبول الدفعة. قمنا باشتقاق ومناقشة خصائص نظام خ | This research deals with the process of Constructing a model for Bayesian Single Sampling Plan by using decision making theory. The aim of this Model is to obtain the parameters (n,c) which represent Sample size (n) and acceptance number c, which are necessary to inspect the lot and to make a decision whether to accept or reject the product. We drive and discussed the properties of the system of single sampling attributes plan obtained from minimizing the average Expected cost under the assumption that cost decision is a linear function in lot size and sample size. The distribution of the sampling is a mixed Poisson distribution i.e, each lot produced is in Poisson Control but the process average varies from lot of anther according to frequency distribution which is assumed to be derived in the neighbor points of the break - even quality level. We explain all the notation and steps of obtained the total Expected cost of quality Control, which contain the item of cost (Cl,C2...C6) upon the decision of acceptance or rejection, and then how to solved mathematically using forward Variances function to reach the Optimal Parameters (n*,c*). Then the Optimal size of the Sample size is identified is linear function from square root of the lot size. Some auxiliary tables are given, Which represent the results we obtained which indicate that the prior distribution of quality is Chi - Square with m degree of freedom, we apply NP - Chart to make decision about process, we apply also the test of goodness of fit for testing the hypothesis.

تحليل العلاقة بين استقرارية دالة الطلب على النقود وسعر صرف الدينار العراقي للمدة 1991 - 2013 == The Continuity of The Relationship Between The Demand For Money And The Price of The Iraqi Dinar Exchange Rate For The Period Function Analysis1991 - 2013

Author name: ميس رعد عبد الصاحب
Supervisor name: غفران حاتم
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:

عملية اعداد الموازنة للادارة المحلية في مجلس محافظة الديوانية : دراسة تقويمية وفقا لمنظور تخطيطي == Drafting General Budget By The Local Government In Dewanya Governorate Provincial Council, An Evaluation Study Through A Planning Viewing

Author name: ميثم عبد الاله عبد الامير الشهد
Supervisor name: هديل كاظم سعيد
General topic: Administration and Economics
Specific topic: Local Administration
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: تبرز اهمية تقدير دالة الطلب على النقود في العراق من خلال فهم العلاقة بينه وبين المتغيرات المؤثرة فيه من خلال البحث في استقرارية هذه الدالة ومدى تاثيرها في سعر صرف الدينار العراقي وذلك من اجل معرفة مقدار مساهمتها في رسم السياسات النقدية في الاقتصاد العراقي | It highlights the importance of assessing the demand for money function in Iraq through the understanding of the relationship between him and affecting the variables by searching the stability of this function and the extent of their influence in the Iraqi dinar exchange rate in order to know the amount of their contribution to the monetary policies of the Iraqi economy fee, as well as through study behavior of the demand for money function in Iraq and analyze the determinants of the demand for money for the period 1991 - 2013 and the impact of these determinants in the demand for money in Iraq.And that the problem that we face is how to estimate the total demand for money in the size of Iraq and how to achieve monetary stability, especially that the Iraqi economy has seen many disorders such as high inflation and the increase in the money supply... etc, which contributed to the instability of the demand for cash during the period (1991 - 2013).The objective of this research to study the function of the behavior of the demand for money in Iraq through the analysis of the most important determinants for the period (1991 - 2013) and measure the effect of stabilizing function of the demand for money in the Iraqi dinar exchange rate. And most important, our findings are a relationship between the demand for money and the factors specific to him, as the changes that occur in the demand for money determinants affecting the demand for cash, that the Iraqi economy has seen high rates of inflation reached the runaway inflation that led to a decline the value of the Iraqi dinar and thus lower the Iraqi dinar exchange rate against the dollar and this has led to instability and the stability of the rotational speed of the money during the period (1991 - 2003) and thus to not stability of demand for money function.It also found the results of statistical test joint integration through error correction to the existence of complementary relative relationship between the demand for money and the exchange rate in the short - term term and there is no relationship equilibrium in the long - term term between the demand for money and the exchange rate of the Iraqi dinar and said causality test results model (Granger) that there is a causal relationship in one direction of the demand for money to exchange rate and there is no causal relationship of the exchange rate to the demand for money.

تاثير ملاءمة قيمة المعلومات المحاسبية في اسعار اسهم الشركات المدرجة في سوق العراق للاوراق المالية == The Effect of Value Relevance of Accounting Information In Stock Prices For Corporations Listed In Iraqi Stock Exchange

Author name: ميثم بدر بعيوي السفان
Supervisor name: لبنى زيد ابراهيم
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: لقد هدف البحث الى تحديد مفهوم ملاءمة قيمة المعلومات المحاسبية وعرض ومناقشة ابرز النماذج الاحصائية المستخدمة في قياس ملاءمة قيمة المعلومات المحاسبية مع تحديد المتغيرات الاساسية في كل انموذج وتحديد اهم العوامل المؤثرة على ملاءمة قيمة المعلومات المحاسبية، | The research aim to identification the concept of value relevance of accounting information and review and discuse the most prominent statistical models that is used in measuring value relevance of accounting information beside identifing the basic variables of each model and determining the most important factors affecting the value relevance of accounting information , and lastly measuring the effect of value relevance of accounting information in stock prices for a sample of economical entities listed in Iraqi Stock Excange. The research applied for a sample from banks listed in One of the main recommendations of the investigator Iraqi Stock Excange consists of 17 Banks for the years 2012 & 2013. Using the price model the research concluded that there is a remarkable fall of the value relevance of accounting information in Iraqi Stock Excange thus because of the decrease in the explanatory power of determination Coefficient R2 for each of the following individually : 1 - The operating earnings per share , 2 - The equity book value per share , 3 - The cash flow pre share , and also in the operating earnings per share and equity book value per share together , and in the cash flow pre share and equity book value per share together in the years 2012 & 2013.The mentioned fall in the value relevance of accounting information is considerd as an indicator of the weakness in the financial reporting level in Iraq , the researcher recommends the following : 1 - shaping the Iraq market for securities of a body or an independent Commission responsible for studying the reality of financial reporting in Iraq to identify weaknesses and raise recommendations to the bodies and institutions responsible for setting standards for study and develop effective solutions, comprising this Committee or Commission membership members of academics and professionalsin the field Accounting professionals as well as professionals in other areas, business investment and Government... And other.2 - Should review the financial reporting system currently in place in Iraq and developed in accordance with the requirements of the new economic order.

مقارنة بين طرائق تقدير المعولية في حالة الاجهاد والمتانة لانموذجي باريتو وويبل == A Comparison of Approach Estimation Reliability Incase of Stress - Strength For Pareto And Weibull Models

Author name: مي تحسين عبد الحليم العاني
Supervisor name: صباح هادي عبود الجاسم
General topic: Administration and Economics
Specific topic: Operations Research
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: في هذه الرسالة تم تقدير المعولية في حالة الاجهاد والمتانة لبعض النماذج الاحصائية على فرض ان متغيري الاجهاد والمتانة العشوائيين مستقلان ولهما التوزيع نفسه. ولقد كانت نماذج الاجهاد والمتانة التي تم اخذها بنظر الاعتبار في هذا البحث هي الاتية : اولا : انموذج | In this dissertation, the reliability of the stress and strength has been estimated for some statistical distributions on the assumption that the variable of stress and strength are random and independent and have the same distribution, where is the stress and strength model have been taken under consideration in this research are as follow : 1 - Pareto stress - strength model.2 - Weibull stress - strength model.The methods of estimating the distribution parameters for each model were the maximum likelihood (ML) moment (MOM), least square (LS) and sharing age (Sh) depending on the availability of primary information about the parameters in order to be estimated.In this research a comparison was conducted among the methods mentioned above to estimate the reliability in case of stress and strength the models in order to reach to the best method to estimate the reliability by assigning Monte Carlo simulation approach depending on the two statistical measurement such as the mean square errors (MSE) and mean absolute percentage errors (MAPE) for comparison between the priority of estimators and various sample size (small, medium, large).The researcher which reached to best method is Maximum Likehood Method (ML) to estimate the reliability in case of Pareto stress strength model, and Shrinkag Method (Sh) to estimate the reliability in case of Weibull stress strength Model, that are presented in this dissertation

التعلم التنظيمي والذاكرة التنظيمية واثرهما في استراتيجيات ادارة الموارد البشرية : دراسة تشخيصية تحليلية في عينة من المنظمات الصحية == Organizational Learning & Organizational Memory & Their Effects On Human Resource Management Strategies Diagnostic & Analytic Study In A Sample From Health Organizations

Author name: مؤيد يوسف نعمة الساعدي
Supervisor name: سعد علي حمود عباس العنزي
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: تفاعلت ثلاثة متغيرات لتشكيل الاطار الفكري والفلسفي لهذه الدراسة، وهي ( التعلم التنظيمي والذاكرة التنظيمية واستراتيجيات ادارة الموارد البشرية )، وقد انطلقت الدراسة من مشكلة معبر عنها بعدد من التساؤلات الفكرية والتطبيقية، استهدف من الاجابة عنها استجلاء | Three variables interacted to form the ideological and philosophic frame of this study which are ( Organizational Learning , Organizational Memory & Human Resource Management Strategies ) , this study started from a problem expressed by of applied and ideological wonderments to answer these questions in order to illustrate the philosophy theory and ideological functions of these variables because they are new subjects at Arabic environment in general and Iraqi environment in special and determine its level of importance , its effect and the ability of using it at application environment which formed from a sample from health organizations which depend on a knowledge ( intensive , average intensive and low intensive ) , the researcher expects it is near to the learning organization situation , the sample of study was determined by ( 51 ) persons from knowledge makers. The study used non parametric statistical tools in analyzing , information treatment and data treatment by depending on statistical programs as ( spss 13& Minitab ) , the study methologized at a research methodology depend on analysis so the study is analytic and determine ism and its importance will appear in ideological and philosophic origin for study variables depend on application effort for actuality of organizational learning and it's role in building organizational memory and capability range this memory at controlling the studied organizations at the use from its knowledge and storage expertise in treatment its problems in frame of actuality of its human resources and capability of reforming effective strategies to manage these resources in frame of organizational learning philosophy in order to get learned resources capable at given these organizations enough elasticity for adjustment with the environment variables and achieving permanent competitive feature. The study including seven chapters , the first one was devoted to state the important previous studies , the second , third and fourth chapters were devoted to strengthen study variables ideologically and philosophic , where as the fifth and sixth chapters were devoted for analyzing and statistical treatment, the last chapter involved conclusions , recommendations and suggestions. The study conducted to idological theory and applied conclusions which determine actual of organizational learning philosoohic found at application environment , determined natural of organizational memory philosophic , building and usage , Knowing the actual of human resource worker in researched organizations and introduced recommendations most of them from the resercher's observation's and therest from theory and applied recommendations

انموذج مطور لبطاقة العلامات المتوازنة على وفق متطلبات تقويم الاداء الاستراتيجي للنشاط المصرفي : دراسة ميدانية في عينة من المصارف الاهلية في العراق == A Developed Model of The Balanced Scorecard According To Requirements of Strategy Performance Measure of Bank Activity A Survey Study On A Sample of Private Bank In Iraq

Author name: مؤيد محمد علي فضل الفضل
Supervisor name: هاشم علي هاشم الموسوي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: This research aims to present a model of balanced scorecard which is developed according to the requirement of strategy performance measure of private banks in Iraq where it wouldn't overcome the defects of financial analysis approaches adopted now a days which, represents not only its inability to create a balance between first the strategic and operational objectives, and second its insufficiency in collecting the financial and non financial measures, but also to overcome the defects of other approaches such as Add - Value Market model, Add - Value for productivity and Stakeholder measures.Serving this target, the research puts his hypothesis as follows : ((The use of Balanced Scorecard which is developed according to the requirements of bank activity performance will help to measure the comprehensive of bank activity performance will help to measure the comprehensive and detailed strategy performance of the bank in such away that enables to do a place and time comparisons for the bank and on the other hand to put a mechanism that limits the strategy performance average of the bank in general in away which enable to limit the banks degrees, it means specifying the best bank in performance then the less and the least)).To achieve the aim of this research and to test the validity of its hypothesis, the research developed the original model of the balanced scorecard by including some measures and excluding others according to its statistical test results. Then the developed model way applicated on the research sample which includes five selected banks from the private bank sector in Iraq on the basis of their historic background of practicing the activity in banking market of Iraq. The results a asserts the hypothesis and a chives its main objects

تطوير انشطة تاهيل الممرضين في ضوء تقييم البرامج التدريبية المنفذة في مستشفى دار التمريض الخاص == Development Activities of Nurses Rehabilitation In Light of The Evaluation of Training Programs Implemented In The Nursing Home Hospital

Author name: مؤيد عبد الرحيم ديوان
Supervisor name: صلاح الدین عواد كریم الكبیسي
General topic: Administration and Economics
Specific topic: Hospital Management
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: The training has a great & importance role in increasing the performance levels of the employees. It is considered as an essential base in the view of developing plan for rehabilitation of human resource in any organization.This research aims to assess the actual reality of training activity in the organization surveyed according Development activities of nurses rehabilitation in light of the evaluation of training programs implemented.This research included the relationship and impact between the rehabilitation as an dependent variable, and training program as a independent variable. first variable included three sub - dimensions, and the second variable included four sub - dimensions, these variables have interacted to form a framework around which the study.questionnaire as an essential tool for data collection. For the purpose of processing such data was the use of a set of statistical methods included (frequency distribution, percentages, and standard deviation, and coefficient of variation of the, Sperman correlation coefficient of, and simple regression coefficient). Based on the measurement of the variables of the study, diagnosis and testing correlations and influence, including study found a set of conclusions and recommendations, including : proven correct link that hypothesis It appeared that there is a correlation High program objectives and themes with the dimensions of rehabilitation and this result concludes researcher that the management of hospital nursing home sector has employed the program's objectives and themes in promoting rehabilitation nurses has appeared evident with the change in behavior skills since reached the highest correlation, with the changein knowledge, abilities and attitudes of respondents, with the total rehabilitation, not to mentioned that the management of the hospital were not active in the recruitment of the program's objectives and themes of the change in specialized behaviors.

تقييم برامج التدريب الموجه نحو تشخيص ظاهرة الفساد الاداري والمالي بحث ميداني في مكتب المفتش العام لوزارة المالية == Evaluation of Training Programs Directed Toward The Diagnosis of The Phenomenon of Financial And Administrative Corruption Field Research In The Inspector General of The Ministry of Finance Office

Author name: مؤيد خزعل حبيب الماجدي
Supervisor name: عبد الرحمن مصطفى طه الملا
General topic: Administration and Economics
Specific topic: Performance Evaluation
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: It considers training programs is an important process contributing to provide employees with the skills required to do their jobs efficiently and effectively, so it should be concerned with and the focus of all government our organizations, and perhaps the most important reasons that I was invited to select the subject (evaluation of training programs directed toward the diagnosis of the phenomenon of financial and administrative corruption) It is the importance of those programs working in the regulatory institutions General and the Office of Inspector General of Finance and the Ministry particularly for employees because of their role in the development of their skills and their experience and their behavior to diagnose and combat financial and administrative corruption and on an ongoing basis and that hurt thus in the development of their performance and the performance of the office. The problem with research in non weakness attention to training programs for the diagnosis of the phenomenon of financial and administrative corruption based on the lack of evaluation of the reactions of trainees and their learning and their behavior and the consequences, while the importance of research lies in the attention to those programs and the promotion of Its foundations to have a significant role in the diagnosis of the phenomena of financial and administrative corruption, either goal Search represents in the evaluation of training programs directed toward the diagnosis of the phenomenon of financial and administrative corruption and shared by the inspector general of the Ministry of Finance office and stand on the strengths and weaknesses. The researcher used the resolution as a key tool for gathering information, in addition to the personal interviews conducted by the researcher with the relationship owners, as well as relying on records and annual reports to the Inspector General Office of the Ministry of Finance of the research sample, has Included sample (78) employees received the special administrative and financial corruption within the training programs or outside of Iraq, and has processing that data using statistical the package (SPSS) and the use of some statistical methods for data processing Amid Account arithmetic mean, standard deviation, and coefficient of variation, for the purpose of Z, and analysis as well as test the contrast unilateral analysis to test the moral differences hypothesis has the researcher to inter of the conclusions the most important of the lack of interest Office of the Inspector General of the Ministry of Finance assessed the reactions of trainees to the training programs as well as the counting taking into consideration the degree earned by the employee when the training is completed to measure winning his learning, The most important recommendations were alerted researcher on the interest in programs for administrative and financial corruption and given training as well as the important work on the evaluation of those programs to find out the strengths and weaknesses.

تحليل تكاليف دورة حياة المنتج في ظل سلسلة القيمة وانعكاسه على ارباح الشركة العامة لصناعة الاسمدة - المنطقة الجنوبية == Analysis of Product'S Life - Cycle Costs In The Light of The Value Chain And Its Reflection On The Profits of The General Company of Manufacture Fertilizer - Southern Region

Author name: مهند هادي صالح الهوازي
Supervisor name: منال جبار سرور السامرائي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: هنالك اهتمام كبير من قبل ادارة الوحدات الاقتصادية بالتكلفة وتخفيضها وذلك لانها احد اهم عوامل النجاح , واصبح هذا الامر موضع اهتمام العديد من الوحدات الاقتصادية وذلك لما له من تاثير كبير على ارباح الوحدات الاقتصادية. وقد اعطى الباحثون اهتمام كبير بهذا الموض | Administration of economic units shows great interest in cost and cost reduction since it is considered an important factor of success. This has become a matter of concern to many economic units because of its significant impact on the profit. Therefore, researchers have shown considerable attention to this matter in the light of the competition in the business world and the rapid technological development; not to mention the opening of the markets, globalization and the changing of production methods as well as the increased attention of the changing and rapid customer requirements. These things combined led economic units to search for ways to reduce costs to achieve a competitive advantage over the rest of the economic units.Cost reduction is considered crucial for the economic units in Iraq at all the fields since they suffer from increasing cost due to the current economic conditions. Therefore, in order to succeed and achieve average profits, the Iraqi economic units should focus on reducing costs while maintaining product quality.Thus, this thesis is considered significant because it seeks to reduce costs through the product life cycle in relation with the value chain and focusing on the pre - production stage.The thesis aims to demonstrate cognitive pillars of the cost of the product life cycle and its relation with the value chain as well as its impact on the profits. The research is also intended to measure the cost of the product through all the stages of its life cycle in the company under investigation. Also, the research has focused on developing proposed framework to reduce costs through integrating the product life cycle and chain value. Therefore, the research addressed two main questions : 1. How is it possible to connect and illustrate the complementary relation between the concept of chain value and the product life cycle?2. How to measure the cost of the product during its life cycle? What is the mechanism used to reduce the cost of the product during its life cycle and how it can reduce the cost of the product and its impact on profits?In order to achieve the goal of the thesis, the following hypothesis has been developed "the use of the cost of the product life cycle in the measurement and analysis of product costs through value chain analysis leads to determine the exact cost of the product at each stage of its life cycle, which works to reduce costs through all stages of the product life cycle consequently this leads to maximize profits."The researcher has come to the following set of conclusions : 1 - The changes in the modern manufacturing environment and the use of modern production systems and increased competition and the trend towards meeting the desires of customers have an impact on the composition and structure of the costs which in turn make the methods and techniques used to cut costs futile and useless in the time being.2 - The use of the cost approach to product life cycle provides important information for the purposes of the proper pricing of products and for the purposes of administration costs.In the light of the conclusions, the research presented the following recommendations : - 1 - The need to focus on the use of modern methods and techniques to reduce costs which fit the characteristic of the modern environment and appropriate to the nature of the work of the economic entity that is compatible with the structure of their costs.2 - Product life cycle cost approach provides important information for the purposes of pricing and cost management throughout the product life cycle as this approach provides detailed information on revenue and costs for each stage of the product life cycle. Consequently, this precise determination enables the management to know whether the earnings will cover the costs during the cycle product life.

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

Author name: مهند محمد ياسين الشيخلي
Supervisor name: صلاح الدين عواد كريم الكبيسي
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:

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

Author name: مهند عزيز محمد الشلال
Supervisor name: هناء عبد الحسين محيميد الطائي
General topic: Administration and Economics
Specific topic: Economy
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: The economic policy makers are currently confronted with a timely challenge related to financial equilibrium for the short term as well as the long term. The short term issue is demonstrated in rapid deficit reduction procedures which may lead the economy to a stagnation situation; on the other hand, belatedness in enforcing procedures may lead to accumulation of debt. The long term issue is more difficult because it requires adopting tougher and more procedures to control revenues and expenditures in order to restore the financial equilibrium and reduction of debt, prices, and the real interest and boost the growth rate. International experiments confirmed that states with lower debt rates are better prepared to face financial crisis and shocks; therefore the financial sustainability principle started to appear in applied economic studies because financial sustainability represents the best solution for monitoring the financial gap in any country. Usage of future timely measurements including present value budget constraint (PVBC) played an important role in clarifying the difference between future financial needs and revenues in their present value. Therefore those measurements can be used presently to evaluate economic policies especially financial policies and help in taking appropriate procedures. This research study is an attempt to investigate the reality of financial sustainability in chosen countries including transitional countries (Romania and Poland) and arising countries (Turkey and Malaysia) as well as other countries which adopted economic reform programs in the middle east (Jordan and Egypt), The research project used the PVBC as a means to determine the sustainability and unsustainability in those countries. The study extended from 1990 until 2011 and concluded that economic sustainability was achieved in both Romania and Jordan while Poland, Egypt, Turkey, and Malaysia all did not achieve economic sustainability

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

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

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

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

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

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

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

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

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

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

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

Author name: مها كامل جواد ال مصطفى سليم
Supervisor name: غسان قاسم داود سلمان اللامي
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: افرز البحث العلمي في مجال ادارة الانتاج والعمليات انجازات عديدة لتطوير اساليب لحل المشكلات العملية للجدولة، وامتدت تلك الاساليب بين الطرائق الاجتهادية الى الخوارزميات الجينية، ويستدل من البحوث والدراسات الى فاعلية وملائمة هذا الحقل للمزيد من البحث العل

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

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

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

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