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وثائق ثورة العشرين في كتابات كامل سلمان الجبوري : دراسة تحليلية Documents of Al - Eshreen Revolution in the Works of Kamel Salman Al - Jibouri AN ANALYTICAL STUDY

اسم المؤلف: وسن صاحب عيدان الجبوري
اسم المشرف: علاء حسين الرهيمي
الموضوع العام: التاريخ
السنة: 2011
الموضوع الدقيق: التاريخ الحديث والمعاصر
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: النجف
الصفحات الاولى:
المستخلص: تعد "ثورة العشرين" المنطلقة في الثلاثين من حزيران عام 1920, انعطافة تاريخية مهمة في تاريخ العراق المعاصر, اذ شكلت احداثهواتطوراتهوامن ثم نتائجها, اثر فاعل في تاسيسات الدولة العراقية المعاصرة, وماتغير نمط الادارة البريطانية من مباشرة الى غير مباشرة, وتاليف الحكومة العراقية المؤقتة في 25 تشرين الاول من العام نفسه, وقيام ملكية فيصل الاول 23 اب 1921, وتاطير العلاقة بين البلدين بمعاهدة 1922, مع كل التحفظات عليها الى جانب اجراء انتخابات المجلس التاسيسي واقرار الدستور وقانون الانتخابات, الا جزءا من نتائجها التي امتدت لعقود تاثيراتها السياسية في البلاد.تكونت هذه الرسالة من مقدمة وثلاثة فصول وخاتمة وضعت فيها الباحثة اهم ما توصلت اليه من نتائج, اذ تناولت في الفصل الاول : "الوثائق, اهميتها التاريخية وكتابات كامل سلمان الجبوري في التاريخ بقراءة اولية, مبينة تعريف الوثيقة لغة واصطلاحا واهميتها التاريخية منذ اكتشاف الكتابة وحتى العصر الحديث ومعرجة بقراءة موجزة على التكوين المعرفي والفكري لكامل سلمان الجبوري, ومسلطة الاضواء على نتاجه في حقل المعرفة التاريخية.وقدمت بالفصل الثاني : "الاحتلال البريطاني للعراق في كتابا كامل سلمان الجبوري", الغزو البريطاني للعراق الذي ابتدا في 6 تشرين الثاني 1914 مستكملة تطورات العمليات العسكرية البريطانية حتى دخول بغداد 1917, ثم تطرقت الى موقف الراي العام العراقي من اجراءات الادارة البريطانية في العراق ومؤتمر الصلح في باريس 1919 ولجنة كنج كراين الامريكية. اما الفصل الثالث : والذي حمل عنوان "عوامل ثورة العشرين وتطوراتهوانتائجها في كتابات كامل سلمان الجبوري", متناولا وثائق التحضير والتخطيط للثورة واندلاعهواابرز ميادينهوانهايتهواابرز النتائج التي تمخضت عنها بدراسة وقراءة في نماذج وثائقية. واختتمت الرسالة بجملة من النتائج امكن اجمالها بالنقاط الاتية : 1 - ان "الوثائق" تؤلف ركنا ومصدرا اساسيا لايمكن للباحث المعني بالتاريخ الحديث والمعاصر الغنى عنها. 2 - ان البيئة ومقوماتها العلمية والمعرفية والفكرية لها اثرها الفاعل في البناء المعرفي والفكري للمؤرخ كامل سلمان الجبوري.3 - قدم كامل سلمان الجبوري من خلال ما انجزه من مؤلفات في حقل المعرفة التاريخية عطاءا معرفيا منوعا.4 - اتسم منهج الجبوري في تدوين احداث ثورة العشرين بجمع وعرض الوثائق وتوصيف محتوياتها باسلوب سلس وواضح.5 - ركز مؤرخنا انف الذكر في مؤلفاته او تحقيقاته وباهتمام كبير على الوثائق ادراكا منه لاهميتها في البحث العلمي القويم.6 - لمست الباحثة ان كتاباته الخاصة بثورة العشرين افتقرت بصورة كبيرة للوثائق البريطانية, وان الثقل الوثائقي فيها خص الوثائق العراقية.7 - ان لثورة العشرين اسباب غير مباشرة تعود في جذورها الى ايام الغزو البريطاني للبلاد ومارافقه من رفض وصدام خلال سنوات الحرب العالمية الاولى منها سوء الادارة البريطانية, اما السبب المباشر فكان اعتقال الشيخ شعلان ابو الجون شيخ عشيرة الظوالم. 8 - عالج الجبوري في كتاباته موضوع الثورة اسباب وعوامل ومن ثم تطورات واحداث استمرت قرابة الخمسة اشهر وبالتالي ما تمخضت عنه من نتائج.9 - واخيرا لمست الباحثة حجم الجهود المبذولة لمؤرخنا في كتاباته المتنوعة التي رابت على 68 كتابا ما بين تاليف وتحقيق, وعليه لايسعها امام هذا الجهد الا ان تقترح وبكل تواضع ان يمنح كامل سلمان الجبوري الدكتوراه الفخرية من جامعتنا الغراء جامعة الكوفة. | A - l Eshreen revolution, breaking in the 30th of June in 1920, is regarded as an important historical turning point in the contemporary history of Iraq. Its events, developments and results had a great role in the establishment of the contemporary Iraqi government. The change in the pattern of ruling of the British government from direct to indirect, establishing a temporary government in Iraq in the 25th of October in the same year, the rise of the royalty of the king Faisal the first in 23ed of August in 1921, signing up a treaty between both countries in1922, conducting the elections of the establishing council and admitting the constitution and the elections law was nothing but a small part of the results achieved through the rise of that revolution which affected, for decades the, the politics in Iraq.This research included a preface, three chapters and a conclusion which included the main results which the researcher reached through his work. In the first chapter, the documents and their importance for the history recording and the methodology of Kamel Salman Al - Jibouri giving the definition of the document and its historical importance, is discussed. In the second chapter, the British invasion of Iraqi is tackled and the way Kamel Salman Al - Jibouri introduced it is revealed since the 6th of October in 1914 mentioning the military British operations until the invasion of Iraq in 1917. The Iraqi public opinion of the procedures that the British government followed in Iraq is also discussed.In the third chapter the researcher tackled the factors and developments of the revolution in the writings of Kamel Salman Al - Jibouri. The research is concluded by several results, of which are : 1 - The documents constitute a basic source that is indispensible to the researcher and the historian.2 - The environment and its scientific, intellectual and cognitive elements have an effective role in the cognitive construction for the historian Kamel Salman Al - Jibouri. 3 - The historian Kamel Salman has provided through his works a varied cognitive works.4 - The methodology of Al - Jibouri in recording the history is based on gathering the data and the documents and presenting them in a clear simple way.5 - The Historian concentrated on the documents for its importance in the scientific research.6 - The researcher has noticed that the historian did not depend on the British documents.7 - The indirect reasons of the revolution goes back to the British invasion of Iraq and all what it led to of conflicts during the years of the first world war.8 - The historian, in his works, tackled the reasons, factors and the developments of the revolution which went on for about five months.9 - Finally, the researcher has noticed the efforts of our historian exerted in his works which reached 68 books. For this reason, the researcher finds that this historian deserves to be decorated with an honorable doctorate.

الفكر الاقتصادي الاسلامي بين النظرية والتطبيق حتى 14هـ

اسم المؤلف: احمد جايد بدر الحسناوي
اسم المشرف: زمان عبيد وناس
الموضوع العام: التاريخ
السنة: 2018
الموضوع الدقيق: التاريخ الاسلامي
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: كربلاء
الصفحات الاولى:
المستخلص: This thesis examined the Islamic economic thought between theory and practice in the most important era of Islamic history, namely the era of prophecy and the caliphate until 41 AH / 661 AD. The research hypothesis of the question : Is Islamic economic theory valid to work to date in terms of the system of ownership and philosophy of work and production relations between employees of Muslims and non - Muslims or not? Was the economic thought and application in the Islamic state in theera of the caliphate a continuation of the prophetic era or are they different from each other? Then I answered these questions through two part and four chapters and a preface in which I explained the linguistic and theological meaning of the words ofthe title of the research, The first part is devoted to the definition of Islamic economic theory as stated in the Holy Quran and the Sunnah. The first chapter examines the system of ownership and work in the era of the Prophet (peace be upon him), The secondchapter is the economic function of the Islamic state or the political economy in accordance with the work of the Prophet in the fields of economic security and the regulatory system and economic development, And the second chapter was written bythe economic thought in the era of succession through the first chapter of the research sources of economic thought and issues and goals, and the second chapter illustrated the impact of hybrid thought formed in the era of the Caliphate on the theory andeconomic applications presented by the Prophet

النبي محمد (صلى الله عليه واله وسلم) في مؤلفات مونتجمري وات عن السيرة النبوية دراسة تحليلية مقارنة The Prophet Mohammed (P.B.U.H.) In Montgomery Watt's Authoresses, about Prophetic Biography, a Comparative Analytic Study

اسم المؤلف: ماهر جواد كاظم الشمري
اسم المشرف: عادل اسماعيل خليل العبود
الموضوع العام: التاريخ
السنة: 2018
الموضوع الدقيق: التاريخ الاسلامي
الدرجة: دكتوراه
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: The oriental studies have been extended to include all the aspects of the eastern heritage in general and specifically the Islamic heritage . In these studies , the interest in the prophet 's life has been increased in an exaggerated way . Some of these studies were fair and agree with common opinions in the Islamic sources and some are not depending on the different oriental schools and according to opinions and beliefs of the orientalists. However , they used to use the weakest narrations in their writings to harm the prophet's character which was the subject for the studies of Muslims and orientalists. One of the most known orientalists in the twentieth century was the British Professor Montegmry Watt who devoted his life to study Islamic religion and the history of the prophet . He wrote about the prophet in his books ( Mohammed in Mecca , Mohammed in Al - Madina and Mohammed the prophet and the man of the country " the politician " ) . In this dissertation , these books have been studied , analyzed and compared with the Islamic sources . The dissertation has been divided into a preface , five chapters and the conclusion which included the findings of the study . The chapters are different in the number of pages according to the demands and the importance of each chapter . The first chapter which is entitled ( orientalism in historical glance ) has tackled the linguistic and terminological meanings of Orientalism , the stages of the development of orientalism and the reasons and aims behind it . It also gives a summary of the most known British orientalists , and their roles . Then it presents the life of Montegmry Watt from birth to death passing through his academic and ideological education in the church , the positions which he took up , his works , his way of writing about the prophet and the resources which he depended on . The second chapter is entitled (the prophet Mohammed's (P. B. U. H) Life before the Mission) . This chapter is devoted to study the prophet's life in an a chronological order and the opinions which Watt has presented , we agree with some of these opinions and disagree with others . The chapter started with the prophet's name and his honorable kinship . It tackles his birth , childhood , his work in trade , his marriage and his happy life with his wife Khadeeja ( piece be upon her ) who helped him before the mission and supported him after the mission . Then the chapter shows the role of the prophet in public life in spite of being young , when he took part in Al - Fujaar war , his presence in Hilf Al - Fudhul , presenting the solution to solve the dispute between the Qurashi people about raising the black stone and taking part in building Al - Ka'ba , the house of God . The third chapter sheds light on (the prophet Mohammed's (P.B.U.H) Summons in Mecca ) . The mission passed through two stages ; the secret stage and the public stage that witnessed the defeat of paganism and polytheism . The chapter starts with the stage when the prophet began to meditate in isolation in a cave called Hira and the opinions about the reasons behind that isolation . It also discusses the dispute whether the prophet Mohammed was ignorant or could read and write like other prophets . It also deals with the proof of the prophet's prophecy represented by the inspiration which Watt's deny . It also deals with specific verses ( ayyat )called satanic verses which Watt supports . The chapter presents the most important events that happened in Mecca like the apposition of Qureysh to the prophecy , the Muslim's migration to Al - Hebesha which Watt thinks that it took place for economic reasons , then the siege of the Muslims in the reef of Abi Talib . The siege ended by a miracle which God told the prophet about so that the idolaters believe in his prophecy . Watt ignores that miracle . Then the prophet's going to Al - Taef was an attempt to spread out the Islam beyond Mecca . Finally , the chapter ends up with the prophet's success in making an agreement between Al - Aws and Al - Khazraj in Yathrib which became the city of the prophet . The fourth chapter is entitled (the prophet Mohammed's (P.B.U.H) Summons in AL - Madina with Militarism and Political Sides) .This chapter is devoted to the transformational stage in Al - Madinah that starts by the Migration to Yathrib which became Al - Madinah Al - Munawara after the prophet's arrival . It witnessed the building of the honorable prophetic Mosque which was a distinctive sigh for the appearance of the Islamic cities , followed by writing the document which was the constitutional law that regulates the life of people in Al - Madinah and determines the relationship between the Muslims and other people in Al - Madinah , the Muslims themselves with each other , and the relation between the prophet and the Jews ( Bani Qureytha , Bani Al - Nadhir and Bani Qeynuqaa ) .To spread out the Islam , the prophet contacted the Arabic tribes in the Arabian Peninsula . Watt claims that the prophet contacted the tribes only in the northern part of the Arabian Peninsula . The prophet has also sent messengers to kings to inform them about the new religion . When the Islam has become a great religious and political power in the Arabian Peninsula , delegations came to announce their Islam . This made Watt raise doubts about the prophet ad minimize his role . Then he draw the picture of the prophet as a raider and he mixed the Arabian raids with Al - Jihad in the Islam . The fifth chapter ( The Prophet Mohammed's (P.B.U.H) Summons in AL - Madina with Sociality and Legislative Sides ) is specified to the works of the prophet in Al - Madinah . It starts with the fraternity between the supporters and migrants to help the migrants and lessen their feelings of bitterness of being away from home . In regard to the prophet's marriages , Watt explained them in terms of only one impetus and that is the political impetus . He tried to describe the prophet as a politician who cares for nothing except fulfilling his political ambitions . In fact , Watt ignored all the other impetus for the prophet marriages like the social , religious and social impetus . As for the last period of the prophet's life , Watt ignored a lot of its aspects in spite of its importance . Moreover , he ignored a lot of the prophet's innate peculiarities ,and raised doubts about the Qur'an and its collection and regards it as the creation of the Prophet Mohammed . The study has arrived at many conclusions like Watt's denial of the inspiration and regarding it as a kind of super consciousness , raising doubts about the Qur'an and saying that it was created by the prophet for some periodical demands , Claiming that the prophet has taken a lot from previous religions : Judaism and Christianity , saying that the prophet has a political impetus for his multi - marriages and accusing the prophet of taking Al - Jihad for the sake of God as a way to earn financial benefits and to spread beyond the Arabian Peninsula

اهــل البيت (عليهـم السلام) في مؤلفات الذهبي (748 هـ / 1348م)

اسم المؤلف: امــل حمـــودي رشيـد
اسم المشرف: بلقيس عيدان لويس الربيعي
الموضوع العام: التاريخ
السنة: 2016
الموضوع الدقيق: التاريخ الاسلامي
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

الاوضاع الاجتماعية والاقتصادية في مدينة كربلاء 1939 - 1958 The Social and Economic Conditions In Karbala city 1939 - 1958

اسم المؤلف: ضياء حسن قاسم محمد الخرسان
اسم المشرف: علي طاهر تركي الحلي
الموضوع العام: التاريخ
السنة: 2018
الموضوع الدقيق: التاريخ الحديث والمعاصر
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: كربلاء
الصفحات الاولى:
المستخلص: The social and commercial sides formed two basic principles to develop nations due to their direct connection with the individuals and society for better future. Accordingly, many studies including the current study tried to shed the light on The social and commercial conditions of various cities. Karbala city had its share of this search. There was a study concerning Karbala social and commercial states from 1921 - 1939 which showed a significant and valuable part of the most prominent of the city in addition to what distinguishes the city of religious privacy due to the Imam Hussein and his brother Al Abbas ( p.b.u.t.). this added another importance to the city which became a polestar for visitors from all over the world; the matter that reflected on the social and commercial sight and activity. This in turn, formed a motif to the researcher to study it from1939 - 1958 completing his previous colleague's beginnings. The year 1939 is considered as a decisive stage of contemporary Iraqi history, the date of King Ghazi's death in the fourth of April 1939 and receiving regency by Abdul Ellah on King Faisal, the second which was followed by disturbing political and commercial situations, besides beginning the second world war. In addition, reflection of all the above on the commercial and social reality ofKarbala city; the matter that formed the second motif to choose the topic. From another side and since Karbala is a religious center in the Islamic world. It is a place that attracts hearts from various nations that had influence on the community nature and its populated structure as a materialistic constituent, and also on the city culture, ideology, arts, civilization as a moral constituent. This led it to move in isolation with some privacies that recognized its paralleled religious cities which deserves to be studied in particular in accord to that variety and importance. If you ask, why do we study the religious school? Karbala has its own religious center and contains many religious men, scientists, and scholars that why there were many religious Hawza schools. And for the question, why there are customs, traditions, and social sights in Karbala city? This is because the city has its own privacy, especially from the religious side that made customs and traditions differ from other cities, such as gatherings and Husseini processions, AIrbeen, Sha'abaniyah visits, a method of practicing rituals in mosques and Husseiniyahs. There are customs held in the blessed Ramadan month, for they are specific traditions inKarbala city as kids circumcision, vows, and playing. All these and other traditions has special influence. The answer for why the medical situation is concerned is due toits deterioration from1939 - 1958 when different diseases attacked the city where we are going to devote a table to clarify their types and essence. Concerning education, it depended mainly on traditional teachers, and religious scholars, whereas the governmental schools were very bad with weak learning. So, the primary learning almost was nothing with a small number of learners. Even their number in the high school was very low. This led to spreading of illiteracy and ignorance in the Karbala community till women entrance to school was considered in the Karbala community as a sort of corruption and behavior deviation. If one inquires why the economic side in Karbala is concerned, then we know that vocational side has special influence for what distinguishes Karbala, since it has various main vocational works like shrowed production, rope twisting, treacle, holy clay, gowns, etc. if somebody asks why the water resources are concerned, this is because Karbala is a tourist city which gets money from inside and outside Iraq such as the almsgiving, fifth, vows, and ouda almsgiving, and all these are charity funds come to holyKarbala from Indians' and other countries shia people. The study deeply tackled the general conditions of Karbala city, starting with the name origin, establishment, the administrative organization, the most important political development in the ottoman era and Karbala's city position, Karbala's stand towards the British occupation in 1914 as the parties and associations, as well as the influence of the political, social, commercial events in Karbala city. This produced number of newspapers and various magazines. The researcher also mentioned the social and commercial impact of the different political and social development in Karbala. The researcher discussed the most prominent social developments and their influence on the general life in Karbala which is the social structure of Karbala city, number of population, the social and religious sights of Karbala city, the religious and cultural gatherings and the social and

مظاهر البذخ والترف عند الخلفاء والامراء في العصر الفاطمي من سنة (358 - 567هـ/ 968 - 1171م) Appearances of Lavishness and Luxury to Caliphs and Princes of Fatimid Era from 358 to 567 H./ 969 to 1171 A.D

اسم المؤلف: ندى عباس فرحان الشمري
اسم المشرف: محمد مهدي علي الشبري
الموضوع العام: التاريخ
السنة: 2018
الموضوع الدقيق: التاريخ الاسلامي
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: كربلاء
الصفحات الاولى:

اقليم دارفور : دراسة في اوضاعه الاجتماعية والاقتصادية والسياسية حتى عام 2001 Darfur Region A study of its social, economic and political situation until 2001

اسم المؤلف: هديل عباس حمد الجنابي
اسم المشرف: احمد يونس زويد الجشعمي
الموضوع العام: التاريخ
السنة: 2017
الموضوع الدقيق: التاريخ الحديث والمعاصر
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بابل
الصفحات الاولى:
المستخلص: The Darfur crisis is one of the crises that have received wide international acclaim at the level of the media and the various foreign organizations. This great interest is due to the importance of the economic region. Darfur represents the oil pond in the eyes of the colonial countries, especially after the discovery of oil in huge quantities, as well as other natural resources. However, Darfur has been ravaged by the cyclone of conflict and internal conflicts, which were easy to control and find solutions to, if initially emerged in the form of development demands. but ignoring the government and the exploitation of the neighborhood and the interventions of the major powers The problem has been surrounded by three aspects make it difficult to control, As soon as a few years have passed, a crisis has emerged on the ground in which the people and the councils of organizations are looking and the crisis has suddenly come to light. The government can no longer block the mouths of the Darfuris whose demands have evolved from simple demands limited to development to demands of economic aspects. Social and political, tribal conflicts turned into organized opposition movements with all their strength against the government supported by this force some of the neighboring countries, if they found their misfortune in this crisis, which will achieve the aspiration that they have long wanted to achieve, which is to eliminate the stability and unity of Sudan and turn it into small states With the weak regimes that are easy to control and control whenever they like. Moreover, the great colonial powers that have considered these troubled situations were encouraged to intervene in the internal affairs of Sudan and to take them as a pretext to reach their economic goals and desires. , Has worked to direct sanctions to the Sudanese government in order to weaken the policy of Sudan and distort the reputation among countries, which leads to the elimination of relations between the Sudan and the States on the other worked to exploit the media in the picture of the crisis colors that adorn their ambitions, and has raised the sympathy of opinion M. by making the conflict in Darfur sectarian conflict between Muslims and Christ, knowing that the parties that fought from the beginning was among the Muslim tribes, one hundred percent, As well as the sending of espionage organizations within the Sudanese territory, which came in a humanitarian cover in order to win public opinion and meet no objections in roaming within the region and the unarmed people, and all these situations and unrest came from the causes and causes created fire between the people and turned the problem into a bloody civil war is difficult to control It indicates that any region that carries in its midst natural graces finds that its people have been burned with such blessings before they enjoy it. As in any country, it becomes the focus of the great countries that steal security and shake the stability of a country. Towards it, especially Iraq Habib, who came enjoyed by the oil Knqmh on his family not spared from wars, murder and destruction

الترغيب والترهيب في الاندلس من الفتح الاسلامي حتى نهاية عصر الطوائف (92 - 484هـ/711 - 1091م) Persuasion and intimidation In Andalusia from the conquest of Andalusia until the end of the era of sects (92 - 484ha / 711 - 1091ce)

اسم المؤلف: هدير باسم كامل المعموري
اسم المشرف: محمد عبد الله المعموري
الموضوع العام: التاريخ
السنة: 2018
الموضوع الدقيق: التاريخ الاسلامي
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بابل
الصفحات الاولى:
المستخلص: الحمد لله الذي اكرمنا بالاسلام دينا , وبالقران الكريم كتابا منيروابمحمد (صلى الله عليه واله وسلم) نبيا هاديا.وصلى الله على خير خلقه صفوة الصفوة من انبيائه ورسله الذي اشرقت به شموس المعرفة ساطعة, وعلى اله الطيبين الطاهرين وقد انهروا لنا المعرفة متدفقة سائغا شرابها, ملونة افاقها فهم عيبة علم الله وخزان معارفه. اما بعد : فبرحمة من الله سبحانه كان اختيار موضوعي الموسوم( الترغيب والترهيب في الاندلس من الفتح الاسلامي حتى نهاية عصر الطوائف92 - 484ه\711 - 1091م) .ونحسب ان هذا الموضوع من الموضوعات المهمة التي تتعلق بدراسة جانب من جوانب الحكم في الاندلس وقد بان لنا من خلال هذه الدراسة ان هذا الجانب لم يحظ باهتمام الباحثين والمؤرخين لاسباب متعددة لعل اهمها تناثر المعلومات في بطون الكتب, واضيف الى ذلك ان الكتاب والمؤرخين القدامى قلمواقفوا على مثل تلك الموضوعات , بل اهتم اغلبهم في تدوين سير الحكام وما قاموا به حتى قيل عنهم انهم (مراة السلاطين).ولعل من الاسباب التي دفعتنا لاختيار هذه الدراسة هو ابراز مخاطر الترغيب والترهيب على الدولة والمجتمع حتى يتم تجنبها في انظمة الحكم المعاصرة واللاحقة فضلا عن ذلك وضع صورة مفصلة لحقبة تاريخية عانت ما عانت من الترغيب والترهيب في الاندلس على الرغم من تناول الدراسات السياسية والاجتماعية والاقتصادية والادبية عن تاريخ الاندلس موضوع الترغيب والترهيب لكن بشكل ضمني ومحدود ,وهذا يعني ان موضوع الترغيب والترهيب لم يستعرض بشكل واف, ولم تتطرق له اية دراسة جادة , وعسى ان تكون هذه الدراسة نافذة نطل منها على دراسات اخرى في هذا الموضوع وموضوعات اخرى ,ان الترغيب والترهيب قد اعتمدتها الدول في كل زمان ومكان فوجدت عمادا تقوم به خيمة حكمها , وميزانا تزن به من يرتضيها حكومة ويعين بقاءهوايذود عنها اعدائها , ومن يقف معارضا لسياستها يناوئ منهجهوالعله يتحين فرصة لينشب مخالبه في اعضائها حتى تلفظ انفاسها .وتنوعت الوسائل والاساليب المتبعة في استخدام تلك السياسات ففي مجال الترغيب اعتمدت الدولة على الفقهاء في تلميع صورتها امام الناس ولكسب ود الفقهاء المالكية عملت الدولة على محاربة جميع المذاهب التي حاولت ان تجد لها موطا قدم في الاندلس , لذلك كان الفقهاء في كثير من الاحيان عاملا مساعدا للدولة سواء اكان ذلك في القضاء على الفتن الداخلية او في مواجهة الاخطار الخارجية عن طريق الفتاوي الجهادية التي كان يصدرها هؤلاء الفقهاء والتي كانت محط احترام وتقدير لدى عامة الشعب كذلك استعانت الحكومات بالادباء وبالشعراء لما لهم من منزلة تهفوا اليها النفوس, وبهم تزين مجالسهم وفعالهم وحروبهم في ابهى صورة واجمل ماخذ وقد وجدت في كتب الادب التي استعنت بها اطلالة على تلك الحقب التاريخية فامدني ذلك بمادة تاريخية لطيفة وظفتها في هذه الدراسة الا ان هؤلاء الفقهاء والادباء لم يكونوا في مامن من ارهاب الدولة في حالة خروجهم عن الخط المرسوم لهم وهو التاييد المطلق للدولة, فاذا حاول هؤلاء الفقهاء والادباء معارضة السلطة وتوجيه الانتقادات لهواحث الناس على مواجهتها فان مصيرهم لا يختلف كثيرا عن المعارضين للسلطة سواء كان هؤلاء المعارضين ولاة او قادة او من عامة الشعب. واقتضت طبيعة الموضوع تقسيمه على ثلاث فصول يسبقها مقدمة وتمهيد.اختص التمهيد بمفهوم الترغيب والترهيب لغة واصطلاحوابينت هذين المفهومين في القران الكريم والسنة النبوية ومجال استعمالهما فيهما مطرزين بالايات الكريمة والاحاديث الشريفة لما لها من اثر في الدعوة الى الله تعالى.وجاء الفصل الاول تحت عنوان الترغيب والترهيب في الاندلس من الفتح الاسلامي الى نهاية عصر الامارة( 92 - 316ه/711 - 912م )فقد احتوى على مبحثين اثنين المبحث الاول الترغيب في الاندلس من الفتح الاسلامي الى نهاية عصر الامارة تناولنا فيه الترغيب وسيلة للحكم في بلاد الاندلس من الفتح الاسلامي الى نهاية عصر الامارة متعرضة لشيء من فتح بلاد الاندلس واسباب قدوم المسلمين اليها فاتحين.اما المبحث الثاني فقد تناولنا الترهيب من الفتح الاسلامي الى نهاية عصر الامارة فصلنا فيه موضوع الترهيب في المدة عينها . ولن ننس من حظي بالترغيب وماناله الترهيب من المعارضين للسلطة في الداخل والخارج والوان ذلك الترغيب والترهيب .اما الفصل الثاني فقد خصص لعصر الخلافة التي امتدت بين (316 - 422ه) وهي مدة بلوغ بلاد الاندلس اوج عظمتهواامتداد سلطانها فلبست سياسة الترغيب والترهيب اثوابا جديدة تليق بتلك العظمة التي اسبغتها سياسة الخلفاء الامويين والالتفات الى طبقات المجتمع. وهذا الفصل انتظم في مبحثين اثنين المبحث الاول الى (الترغيب في عصر الخلافة 316 - 422ه) وراينا اهتمام الخلفاء بطبقات وفئات جديدة لم يعن بها السابقون من اولي السلطة كالفقهاء الذين بذلوا الجهد لتوطيد اركان الدولة. كما استعان اولو الامر برجال الحركة العلمية والادبية لتلميع صورة الحكم , كما امدوا حبل العطاء واواصر العناية بالمعارضين للسلطة وللدول الاخرى المناهضة لهم فحالفهم التوفيق مع اطراف وخالفهم مع اطراف اخرى.اما المبحث الثاني الموسوم (الترهيب في عصر الخلافة 316 - 422ه) الذي اتبعه ارباب السلطان في هذه المدة فنال بعضا من اطراف المعارضين واصحاب المناصب السياسية وبعضا من الفقهاء والادباء تدفعهم مواقف واهداف شتى .وياتي الفصل الثالث (الترغيب والترهيب في عصر الطوائف 422 - 484ه) ليمتد عبر عصر الطوائف بمبحثين ايضا.اختص المبحث الاول الموسوم (الترغيب في عصر الطوائف422 - 484ه ) في ظل حالة الانقسام السياسي ونشوء دويلات متعددة في بلاد الاندلس مما دفع حكام هذه الدويلات الى اتباع اساليب متعددة في الترغيب كي تبقى تلك الدويلة والاخرى تقارع اعدائها بما لها من انصار ورجال يذبون عنها.اما المبحث الثاني(الترهيب في عصر الطوائف 422 - 484ه) فقد كان مختصا بالترهيب الذي سلكته تلك الدويلات مع اعدائها في الداخل والخارج والوان هذه الاساليب.وجاءت الخاتمة في نهاية المطاف لتحتضن خلاصة النتائج التي توصلنا اليها مذيلة بالتوصيات التي تراها الباحثة ضرورية .اما الصعوبات التي واجهتنا في هذه الدراسة فقد تمثلت بقلة المعلومات والمصادر التي تناولت دراسة تاريخ الاندلس وتناثر المعلومات في طيات الكتب مما جعل الباحث في صعوبة من امره في جمع هذه المعلومات المتناثرة واستخلاصها لتظهر بهذه الصورة.واما المنهج الذي قد اتبعناه في كتابة هذه الدراسة هو المنهج الاستنتاجي الذي ارفدنا باغلب تلك الرويات لاعطاء الباحث اولا المجال لابراز دوره وشخصيته من خلال ارائه التي تبناها عقب كل موضوع او رواية والتي قد يكون مصيبا فيها او مخطئواهذا يبقى في النهاية مجرد راي شخصي قد ينفى بادلة قاطعة ثبتتها كتب التاريخ او قد ينفيها من سياتي بعده ممن سيتطرق لمواضيع كهذه واما التسلسل الزمني الذي اتبعنا في هذه الدراسة هو تقسيم المادة حسب كل زمن وعصر ابتداء بعهد الفتح ثم الامارة مرورا بعصر الخلافة والحجابة وانهائها بعصر الطوائف وكيفية سياسة كل حاكم وخليفة في سلطته. | Cairo city had taken up economical importance and commercial since Islamic Arab conquer till end of Fatimid era, and that related to numbers of main factors of which distinctive geographical location that had been take up by this city. As it way on the commercial way that joins between southern Arab Peninsula and Europe. Moreover the existence of Nile which gives it economical importance and commercial that contributed in growth and development of business transactions thereon the growth and development on economy and commercial sides that Cairo witnessed in Fatimid era exceeded what others Egyptian cities rejoiced as Fistat and Iskandria.????????????????????????????????? The reason related to great interest that this city obtained by Fatimid Khalafas made it significant to the traders and capitalists; we cannot forget that Fatimid city had been built on the basis of many factors. The commercial and economy factors were in advance of this basis that had been taken into account when established. It was pointed that other Egyptian cities, the agricultural side took great domain its commercial actives, surly the great commercial roles and economy which the Cairo city did doming Fatimid Era, contributed greatly and widely on immense commercial activity which took up in the international trade. When the way economy commercial activity, there must have been existence occupation helps and facilities at monetary translation, and continuance of all commercial movement therefor the exchange played role as occupation banking and commercial in the same time important role in the activity movement of commercial and economic in the city o Cairo. For importance of the occupation in commercial and economic activity, for its role in the politic monetary limitation for Fatimid Khalafa, the title of the study it ""The Exchange and the money Exchangers in Cairo in the Fatimid Era 358 - 567H\968 - 1171AD "">>>>>>>>>>>>>>>>. The study includes what happened on they occupation during the four season and introduction and conclusion._________________________________________As the scholar has the first chapter which consists all two section ''the construction of population at Cairo in Fatimid Era'' in addition to must importance commercial marked in it, then he refer to the caking and location at the city and reason that impulses the leader (Jawhar Al - saqli),to built it. The second section has been done the study of exchange where from its definition in language and idiom and its historical root also the definition between the exchange erudite and finally the condition of Islamic law (sharia). While chapter second beings with the markets of exchangers ,than banking businesses that exchangers did during there work in exchange, at the and of the first section , the study of flourishing factors in Egypt in Fatimid Era, whereas the second section had been studied chequere –exchanges as one of deposits processes which played importance role in exchange occupation. Chapter three has been studied the role Fatimid stoke and its money ( dinar and dirham ), and the weights at money and the influenced factors in its rate at exchange in first section. While the second section has been studied the relationship at authority with the exchange throughout supervisor of prices and has role in Cairo market.???????????????????????????????? Finally, chapter four has been studied the political and economic situation and the social life for exchangers in Fatimid Era in the first section, in second section has been contained the risk at the banking processes (the risk that exchangers subject to). In addition to the political of state with treads in markets. At the end section three that has most famous Egyptian exchangers in Fatimid Era. After carrying out the study (The exchangers and money exchange in Cairo in Fatimid Era) the scholar sums up the following : *__Exchange occupation represents one monetary and banking activity which contributed in the growth and development commercial role that.????????????????????*__ exchangers played in Egypt in Fatimid Era when become trade in addition to exchange occupation which mains they were traders and exchangers at the same time..????????????????????????????????????????????*__The social factor played importance role in exchange occupation since the structure at population to the Cairo influenced greatly in the commercial activity and economic and that effected the banking businesses which exchangers worked on basis.*__For commercial relationship and monetary between exchangers nearby and cities at Islamic Arab their great influence on development at occupation at exchange in Cairo, in spite of the political enmity Fatimid people that was between them and Abbassen in Baghdad permitted the trade and freedom at transportation between them and Abbassen cities, and the role contributed in accuracy at Egyptian exchangers for occupation and there experience obtain that previous them in that exchangers at cities, Kufa and Baghdad

سياسة نقض العهود والمواثيق في الدولة العباسية (132ـــ334ه/749 - 945م) The policy of denouncing covenants and covenants in the abbasid state (132 - 334ha/749 - 945ce)

اسم المؤلف: محمد جبار عبيد العزاوي
اسم المشرف: عبد الستار نصيف جاسم العامري
الموضوع العام: التاريخ
السنة: 2018
الموضوع الدقيق: التاريخ الاسلامي
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بابل
الصفحات الاولى:
المستخلص: جاءت هذه الدراسة بعنوان : (سياسة نقض العهود والمواثيق في الدولة العباسية (132 - 334ه/749 - 945م))", بعد ان كثرت العهود والمواثيق التي كان الخلفاء يصدرونها من اجل تعيين ولاة عهودهم من بعدهم او التي يمنحها الخليفة لاحد الافراد الذين شقوا عصا الطاعة, وجميع هذه العهود تمتاز بغلبة الناحية الدينية عليها, فهي مليئة بذكر اسم الله تعالى وذكر رسوله (), واهمية العهد والوفاء به, وكلما اوثق القوم في الاستيثاق ومحاولة جعل الاطراف المعنية تلتزم به, سهل على من يريد نقض العهد ايجاد المخرج للتخلص من القيود التي تربطه, ذلك ان اخلاق القوم وسلوكهم الديني كانت تسوغ لهم نقض العهد بمنتهى السهولة.وقد ركزت الدراسة على السياسة الداخلية للدولة العباسية, وتحاول ان تلقي الضوء على اهم الجوانب التي تعين على اعطاء صورة واضحة عن نقض العهود والمواثيق في الدولة العباسية, وذلك من خلال تتبع السياسة التي انتهجها الخلفاء العباسيون في التعامل مع ولاة العهد, والعلويون وكذلك القادة والامراء والامويون, وماهي دوافع نقض العهود والمواثيق, ونتائجها, فجاءت هذه الدراسة في مقدمة وتمهيد وثلاثة فصول وخاتمة, تناولنا في التمهيد : التعريفات اللغوية والاصطلاحية لنقض العهود والمواثيق, وما اشتملته من معان متعددة, وتبيان العهود والمواثيق في القران الكريم والسنة النبوية, فضلا عن الجذور التاريخية لنقض العهود والمواثيق في الدولة العربية الاسلامية حتى عام (132ه/749م).وخصصنا الفصل الاول : لسياسة نقض العهود والمواثيق في ولاية العهد وتضمن نقض العهود والمواثيق في العصر العباسي الاول(عصر القوة والازدهار)(132 - 247ه/749 - 861م), ومن ثم تناولنا نقض العهود والمواثيق في عصر الضعف والانحلال(247 - 334ه/861 - 945م).وفي الفصل الثاني : انتقلنا للحديث فيه عن نقض العهود والمواثيق مع العلويين, فقد تضمن طبيعة العلاقة بين العباسيين والعلويين قبل قيام الدولة العباسية وبعدها, وكذلك تناولت الشخوص العلوية التي مورست بحقهم هذه السياسة.وتناول الفصل الثالث : نقض العهود والمواثيق مع القادة والامراء والامويين, ووفقا لمحورين : الاول شمل نقض العهود والمواثيق مع القادة والامراء, اما المحور الثاني فقد تضمن نقض العهود والمواثيق مع بقايا الامويين بعد سقوط دولتهم على يد العباسيين سنة(132ه/749م), وكشف لنا هذا عن تجذر واستمرار حالة العداء بين الامويين والعباسيين الذين لم يترددوا في نقض العهود والمواثيق معهم. وتضمنت الدراسة جملة من النتائج , تم ذكرها في نهاية الدراسة. | This study was entitled : "The policy of denouncing the covenants and covenants in the Abbasid state (132 - 334ha / 749 - 945ce)", after the covenants and covenants that the caliphs had issued for the appointment of the rulers of their covenants after them or given by the caliph to one of the individuals who made a stick And all the covenants are characterized by the predominance of the religious aspect, they are full of mention of the name of Allah and His Messenger, and the importance of the Covenant and fulfill it, and the closer the people in the authentication and try to make the parties concerned adhere to it, The restrictions that bind him, because the ethics of the people and their religious behavior was justified to revoke the Covenant Extremely easy The study focused on the internal policy of the Abbasid state, and attempts to shed light on the most important aspects that should have given a clear picture of the abrogation of covenants and covenants in the Abbasid state by following the policy pursued by the Abbasid caliphs in dealing with the rulers of the covenant, , And what are the motives of denouncing the covenants and covenants, and their results, this study came in the introduction and preface and three chapters and conclusion, we dealt in the preface : the linguistic and standard definitions to break the covenants and covenants, and the implications of multiple meanings, and the covenants and covenants in the Koran and Sunnah Yeh, as well as the historical roots of denunciation covenants and conventions in the Islamic Arab state until the year (132 AH / 749 AD) We devoted the first chapter to the policy of annuling the covenants and covenants in the Covenant and guaranteeing the annulment of covenants and covenants in the first Abbasid era (the era of strength and prosperity) (132 - 247 AH / 749 - 861), and then addressing the abrogation of covenants and covenants in the era of weakness and decay (247 - 334 / 861 - 945) In the second chapter : we moved to talk about the annulment of covenants and covenants with the Alawites. It included the nature of the relationship between the Abbasids and the Alawites before and after the establishment of the Abbasid state, as well as the higher figures who exercised this right.The second chapter included the revocation of covenants and covenants with the remnants of the Umayyads after the fall of their state by the Abbasids in (132 AH / 749 CE), and revealed to us This is the root cause of the continued hostility between the Umayyads and the Abbasids, who did not hesitate to break the covenants with themThe study included a number of results, which were mentioned at the end of the letter

عباس محمود العقاد : دراسة في نشاطه السياسي ومنهجه في الكتابة التاريخية (1889 - 1964) Abbas Mahmoud Al - Akkad; A Study of His Political Activity and Methodology in Historical Writings 1889 - 1964

اسم المؤلف: خير الله حسين عبيس الحجام
اسم المشرف: مشتاق طالب حسين الخفاجي
الموضوع العام: التاريخ
السنة: 2018
الموضوع الدقيق: التاريخ الحديث والمعاصر
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بابل
الصفحات الاولى:
المستخلص: This study, entitled "Abbas Mahmoud Al - Akkad; A Study of His Political Activity and His Hethodology in Historical Writing 1889 - 1964", deals with aspects of Al - Akkad's political life, his methodology in writing events and historical issues, and biographies of historical figures .Al - Akkad is an important figure that occupied the minds of many thinkers, historians and researchers. They had different opinions about him because of richness of his writings in intellectual, literary, political, historical filds. Which, actually, represented a wealth of knowledge to Arab schools of thought. The study sheds light on this character that led to remarkable achievements in both intellectual and political aspects of his era, which is one of the most important in Egypt's modern and contemporary history : the era marked from the end of the nineteenth century until the second half of the twentieth century. Almost from the first beginnings of the British occupation of Egypt AD 1882 until the July Revolution, 1952 .The subject matter of this study is vital because Iraqi historic libraries lack it, especially in its political aspects and historical writings and methodology in those writings. They also lack any significant academic study that cover this topic. The same applies to Egyptian universities, according to the researcher’s work. Although several academic studies do exist, but they on the literary and intellectual works of Al - Aqad. Some of these studies focused merely his Islamic and linguistic writings. That makes it so fiddicuilt to consider this study a supplement to these former studies because it is studying the personality of Al - Akkad. The study primerly aims to explore the political activism of Al - Akkad, a filed wasn’t extensively in most studies. Moreover, this represented a long period from 1907 to 1952. A period in which Al - Akkad contributed to political thought and direct action. This represented by his participation in the Egyptian House of Representatives, and being a member of a political party that he supported, and oppesed its rivals. However, Al - Akkad, the politician and historian, remained hidden from the eyes of both academic and non - academic readers, despite the calls for researchers and historians to address these aspects .From that perspective, the subject of this study was set to highlight Al - Akkad’s personality and to rediscover his political activity, in addition to analyze his approach in historical writing .The scientific method requires a study to be divided into : an introduction and four chapters, concluded by the most important results. Finally, appendices, a list of sources and references and then a summary in English . The first chapter discusses the life of Al - Akkad, from his birth in 1889 until 1918. This chapter includes his birth, family, youth, education, and cultural composition. Then inspects the beginings his vocational life and the start of his intellectual and political activism. The second chapter discusses Al - Aklkad’s political activism, which appeard to be more noticeable from 1919. That is when Al - Akkad became an active member of the Wafd Party of Egypt, the legitimate representative of the National Movement at the time. The chapter ends with the fall of the government of Muhammad Mahmud Pasha first in 1929. The third chapter demonstrates the formation of Al - Akkad’s political activism and his political positions. Starting from 1930, Al - Akkad was a member of the Egyptian parliament for the first time. The chapter reviwes his discussions within the parliament for various political, social and economic issues. It also reviews his political positions from the Egyptian ministries and the British occupation, until his resignation from the Wafd Party in 1935. Following that, joining the Saadi Party in 1937. The chaper goes on Al - Akkad’s second term in the Egyptian parliament from 1938 to 1942, and then his political positions on both the Second World War (1939 - 1945), the Muslim Brotherhood (1946 - 1950) and the July 1952 revolution. The fourth chapter, which included an overview of his intellectual work, and his concept and interpretation of history. The chapter reiviews Al - Akkad’s methodology in documenting historical events. The chapter aslo discusses Al - Akkad’s approach in writing biographies .The researcher relied on a wide spectrum of sources to support the content of the study. Starting with the unpublished documents of the Royal Court files, and the published documents, especially the record of the first session of the fourth round of the Egyptian parliament (1930) and the second session of the seventh parliamentary body. As well as a number of other references, such as documentaries and personal memoirs. The researcher also returned to several Arabic and Iraqi theses and dissertations, in addition to books written in Arabic or translated to it. Most importantly, Al - Akkad's works and other books about him or related to the topic of the current study. Moreover, the study returned to research, published articles, newspapers, and magazines that covered a wide range of Egypt's modern and contemporary history during the first half of the 20th century and continued until after the death of Al - Akkad in 1964 .The researcher came to a number of results. Al - Akkad was a distinguished character among his peers during his early years and education. Family and social environments had an impact on him. This impact reflected on his nurture and nature. Al - Akkad showed an early passion for learning and knowledge. He also showed strength, boldness and challenge. These traits enabled him to be one of the most brilliant minds of his time in the fields of knowledge and politics. His envolvement in political life was out of patriotism, because he considered the country's best interest his priorty. That represented in standing against the king, British occupation and the cabinets that supported them .Intellectually, Al - Akad made great contributions, hincluding his historical works. He formed his own opinion concerning the concept of history, its purpose and interpretation. His he followed the historical scientific methodology in his writings on historical. He preferred the analytical method for collecting and analyzing information. Al - Akkad Adapted an integrational approach inspired from psychoanalysis and the historical methodology. He used to imploy different approaches in writing biographies to shed light on historical characters. His encyclopedic skills and literary style greatly reflected in the quality of his works .

كتاب العبر لابن خلدون مصدرا لدراسة تاريخ العرب قبل الاسلام ALEBAR BOOK FOR IBN KHALDOON AS A RESOURCE FOR " STUDYING ARAB HISTORY IN THE ERA OF BEFORE ISLAM"

اسم المؤلف: موج حمزة محمد راضي
اسم المشرف: اسامة كاظم عمران الطائي
الموضوع العام: التاريخ
السنة: 2017
الموضوع الدقيق: التاريخ القديم
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بابل
الصفحات الاولى:
المستخلص: من خلال استعراضنا لكتاب العبر لابن خلدون وجدنا ان هذا الكتاب غني بالمعلومات التاريخية خصوصا تلك التي تناولت العرب قبل الاسلام فيما يتعلق تقسيمات العرب وانسابهم ووقائعهم التاريخية فقد سار ابن خلدون على ماسار عليه المؤرخون من قبله فقد قسم العرب الى عرب بائدة وعرب تابعة والعرب المستعربه والعرب التابعة للعرب . غير انه هنالك بعض الاختلافات التي ذكرها ابن خلدون في معرض حديثه عن العرب العاربة وحديثه عن العرب المستعربة فذكر في بعض الاحيان لفظ المستعجمة وهذا موضوع اختلاف بين المؤرخين هذا من جانب ومن جانب اخر وجدنا ان بعض الروايات المنقولة عن المؤرخين الذين اعتمد عليهم ابن خلدون في نقل رواياته انها اتسمت بالاختصار والاجتزاء وفي بعض الاحيان تصرف ابن خلدون بالرواية نقدا وتحليلا فضلا عن تصرفه بالايات القرانية التي وردت يجتزا بل انه قد اشار الى معاني بعض الايات دون ذكر نصوصهوابعد استعراض مفصل لكتاب العبر استطعنا ان ندون بعض الاستنتاجات ومنها .(1) ترصد ابن خلدون في كتاب العبر انساب العبر عبر مراحل ما قبل الاسلام. (2) استشهد ابن خلدون في بعض المواضع بالروايات التاريخية فحلل ونقد الرواية على وفق ما لما يريد هو وليس نقلا حرفيا عن المصادر التي نهل عنها .ونتائج اخرى دونتها في متن البحث املة من الله ان اكون قد وفقت في بلورة المعلومه المفيدة للباحثين حول كتاب العبر لابن خلدون على انني اعترف بان الكمال لله وقد عملت على ابراز الجوانب المهمة من حياة العرب التي ذكرها ابن خلدون . | By the name of most compassionate merciful Allah and peace upon the truthful prophet Mohammed and his relatives. The book ( Alebar and collection of Mubtada and Khabar in time of Arab and Persians and Barbar and those who lived with of Alsultan Alakbar) one of the most important encyclopedia that were written by big scientist Abdul Rahman Ibn Khaldoon (died on 1406 A.D) consists of seven folders headed by the main one of (Almukadima) then followed by the other titles, he specialized one of them for collecting indexes in the eighth part of this book, Ibn Khaldoon included the opinions of historians in Alebar book who preceded him in explaining the favor of Arab, their tribes and their relations with other nations, also this book included a bunch of sciences, wisdoms and rules of races, tackled with politics, he referred to the politics, economic and social conditions for Arab and other neighbors like Persians and Barbar, the Al - Ebar book didnt lack for important information of geography of Arabian Island and its habitants, this book distract many thinkers and researchers and was like a main source for variety of sciences, this how Ibn Khaloon is not mere historian but he is a philosopher and researcher in sociology could via his encyclopedia mind to work on different destinations in Al - Ebar book without feeling the reader that there was a scientific flaw has occurred, but this book was like a starting point for Ibn Khaldoon for another books, after he finished it he visited the king of Egypt Barkook (1382 A.D) he granted and awarded him generously and appoint him a judge and that book was a triumph through which he could know the other Islamic Arab cities and realize that he has a unique mind and skillful thinking.Due to the big importance of this book, I found that it’s a good initiative to research in this book to be as a good valuable reference for researchers later, I have relied on the Almighty Lord and started my research to wade in this arena, hoping prosperity from God, my supervisors teachers who had the big favor on me. Its apparently that I have faced couple of difficulties during my research one of them that Ibn Khaldoon didn’t tackle with some topics are included in my research, so I was compelled to return to some other resources that take from Ibn Khaldoon to know the method that he worked on and how matches his novels that he quote from, but I succeeded to pass through the problem by the favor of my teachers of history department, so the title of my research was ( Alebar Book For Ibn Khaldoon As A Resource For " Studying Arab History In The Era Of Before Islam"). I preferred to make my thesis consists of prologue and three chapters as follow : Prologue included ( A reading in the social biography of Ibn Khaldoon) to discuss his name, his surname, his birth and his living circumstances, while the title of the first chapter ( Sources of Ibn Khaldoon and his methodical in studying the history of Arab history in the era of before Islam) came in three sections, first one was to define the book, second section was the editorial and verbal sources that Ibn Khaldoon relied on, we finalized the chapter by the third section that includes the methodical of Ibn Khaldoonin Alebar Book.Second chapter included the political circumstances in Arab before Islam, divided into three sections, first one was specialized for studying the southern territories, second section studied the conditions of Arabia semi - island while third section was about studying the northern territories . Third chapter was about studying the religious, social , economic and intellectual conditions of Arab before Islam, this chapter didn’t differ from the previous chapter that it was also divided into three sections, in the first one section we tackled with divisions of Arab before Islam as : First : Cancelled Arab, Second : Ariba Arab, Third : Mustaraba Arab, Fourth : Arab belong to Arab , to launch talking about the features of the life of Arab before Islam, second section included the economic, social and religious conditions of Arab before Islam, we finalized the thesis with the most conclusions that represented the final outcome. Finally I praise the Almighty God and pray for him to win prosperity

الموقف الامريكي - السوفيتي تجاه الحرب الاهلية الانكولية 1975 - 1991 The American - Soviet Position towards the ANGOLAN CIVIL WAR 1975 - 1991

اسم المؤلف: خلف عبيد حمود الدليمي
اسم المشرف: كريم مطر حمزة الزبيدي
الموضوع العام: التاريخ
السنة: 2017
الموضوع الدقيق: التاريخ الحديث والمعاصر
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بابل
الصفحات الاولى:
المستخلص: One of the interesting topics is to study the US - Soviet position towards Angola civil war 1975 - 1991, Such topic deserves attention from the researchers and historians, That period saw a matchup between the United States of America and the Soviet Union politically, militarily and economically in the framework of the cold war and has spilled its influence to Angola, one of the countries in South Africa, It is a subject of a high degree of importance because it gives the impression of the policy of the poles in the Angola which forms an extension to the third world countries, and have had negative and positive effects on those countries. The competition between the poles reflected on the overall international political system, as reflected in both countries about each relationship on all bilateral relations with the rest of the world, Angola's share of that competition was great and notable, where both countries have sought to strengthen their influence in order to deprive the other party from the possibility to take advantage of them, and deal with its neighboring regions on one hand, and to fix their interests of the other. The general structure of this study consists of an introduction, five chapters, and a conclusion, and as follows : The first chapter is titled Portuguese colonialism to Angola and the Angolan's resistance, It consists of four sections, the first section deals with the location of Angola and its significance, natural looks, and the Angolan's economical wealth in addition to the social structure of Angola, The second section talks about the beginning of the Portuguese colonization to Angola and the sectarian colonializing policy towards the population, And the third section covers the early Angola's national movement, and its emergence after the World War II during the period 1945 - 1960, The fourth section highlights the outbreak of Angola revolution against the Portuguese colonialism during the period 1961 - 1975, which was ended by signing Al - For agreement on the fifteenth of January 1975 under which Portugal declared the end of colonial rule, and Angola was granted its independence, and this has been reviewed very briefly, for the purpose of introducing the reader to Angola, and the developments that led to its independence. The second chapter deals with the internal developments of Angola through 1975 - 1976, and it consists of four sections, the first section explores the origins of Angolan civil war, its causes and the out breaking of that war after Al - for agreement, and the Portuguese position on the war, The second section tackles with the civil war from the formal announcement of independence till its end in 1976, In addition, we review the role of mercenary in Angola and highlight the roots of the emergence of this phenomenon, and the attempts to fight them, and the trial of mercenaries in Luanda that is considered a courageous step to put an end to the use of mercenaries in Africa, The fourth section covered the problems faced by Angola after the declaration of independence, which concerned the internationally recognition of its independence, and internal problems due to the effects of the civil war. The third chapter is entitled the American and the Soviet situation on Angolan civil war 1975 - 1976, It consists of four sections ,The first section tackles with the American position to Angola where the researcher explains the beginnings of American intervention and its motives in the civil war and the situation of United States of America after signing the Independence agreement in 1975, in addition to the role of America in using mercenaries, The second section deals with the US's position after declaring formal independence 1975 - 1976 which highlighted the position of the legislature and executive authority on the civil war and the methods used by the administration of US President Ford to achieve its goals in Angola ,The third section is about Soviet position on Angola and the researcher explains the roots of Soviet's relation with Angola, the motives of the Soviet intervention in the civil war, and its efforts to support the MPLA movement which had the big effect to win the conflict, The fourth section focused on the Soviet Union's position from Angola in 1976 in terms of support for the government of MPLA, and its relations with Cuba in Angola, These sections take up a large space because of the large number of events where the big two states come to a competition for the sake of intervention in Angola civil war when both of the states try to gain the conflict for its side. The fourth chapter is entitled Angola's civil war developments from 1977to - 1991, and it consists of four sections, The first section shows the undeclared war 1977 - 1979, and what accompanied it of domestic developments and the foreign and domestic threats. The second section deals with the second civil war during the period 1980 - 1984, which was escalated by the encouragement of the United States, The third section studies the civil war during the period 1985 - 1987, and the fourth section is devoted to the study of the civil war and the peace negotiations during the period 1988 - 1991, it covers the escalation of the civil war, and the negotiation that ended the international intervention in Angola, which ended with the end of the second civil war in 1991. The five chapter deals with the American and Soviet's position towards the Angolan civil war 1977 - 1991,This chapter composes of four sections, the first one of them studies the position of the Carter administration 1977 - 1980 in which we explain the methods used by the administration of President Carter in Angola that led to fueling the conflict in Angola, The second section deals with the US position during the period 1981 - 1991, It deals with President Reagan's policy toward Angola that fueled conflict in Angola, as we have clarified the attitude of President George W. Bush's junior administration in during the period 1989 - 1991 of the events in Angola, which ended the intervention of US involvement Angola in 1991, The third section deals with the Soviet position during the period from 1977 to 1980, We reviewed the Soviet Union's relations with the government of MPLA from political, military and economic respects, The fourth section studies the Soviet Union's position during the period 1981 - 1991 and in which we explained the position of the Kremlin from the escalation of the civil war, and the ongoing support for the government of MPLA in cooperation with Cuba, and we explained the change of the Kremlin's policy towards Angola during the period 1985 - 1991, which ended with the disintegration of the Soviet Union, and the end of its interfering in Angola. I have reviewed in the conclusion the most important points I have arrived at. The Portuguese colonial policy of Angola, which lasted for four centuries, had a negative impact on the Angolan community, It had torn the Angolan community, provoked internal rivalry and helped the tribalism that characterized the Angolan community. The social structure of Angola, which was composed of several ethnic groups, was not merged and made up of tribalism, and the rivalry of tribal leaderships for power led to a long civil war that was fueled by tribalism that the country was unable to dispose of. The external intervention in Angola after the end of the Portuguese colonization played a role in stirring the conflict that led to the outbreak of the Angolan civil war, The continuation of the external intervention was a major cause for sustaining its continuation for a long period of time, This left negative effects on Angola leaving its people to poverty, wondering in the neighboring countries, and the country has been hit by economic collapse, despite the possession of huge economic wealth, and destroyed infrastructure.

عبد الرحمن عزام ودوره السياسي في جامعة الدول العربية 1945 - 1952 Abdul Rahman Azzam And His Political Role In The League of Arab States 1945 - 1952

اسم المؤلف: احمد مظهر جلعوط الهلالي
اسم المشرف: كريم مطر حمزة الزبيدي
الموضوع العام: التاريخ
السنة: 2017
الموضوع الدقيق: التاريخ الحديث والمعاصر
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بابل
الصفحات الاولى:
المستخلص: Many researchers and authors their interests and highlights about a study (league Arab states ) and the politician role especially the cultural and economic but it was amazing for no one touches Secretary General and his role in administration this organization .I have been my choose this title ( Abdul rahman Azzam and his politician role in League of Arab States ) he took over General secretariat duration that we noticed that a role the General Secretariat does not get what he deserve from attention and interest and he does not mentioned except articles here and there .This study targeted shed light ( League of Arab States ) this is Egyptian personality multiplicity and interests .He always fills his self the Arabic countries of concerts and their independence. The first chapter under the title "Abdul Rahman Azzam and his Biplomatic and political role until 1946". We discussed in the second chapter the position of "Abdul Rahman Azzam of the Palestinian Issue 1945_ 1952" The third chapter under the title of the position of "Abdul Rahman Azzam of Political Developments in Egypt, Yemen and Syria 1946 - 1952". In chapter 4, we highlighted the "position of Abdel Rahman Azzam on the independence on the Maghreb Arabic countries". Since He takes over General Secretariat League of Arab States ,he appears his political role to leads this organization and this effected on the seven countries he has been described as the eighth country in League Arab States and he is stated ,he is the strongest these countries ,this is anther point we should state .That is Azzam is only General Secretariat League of Arab States who does not appointed in the same style is appointed who comes after him, He appointed special appendix from League of appendixes this was source of many his strong sources when he manages the league . Abdul Rahaman Azzam had been shown up role diplomatically clearly when he managed the Arabic issues international .He comes his role to support Palestinian issue in frame Arab work .he also afford with many Arab countries responsibility the war of Israel however we can not attributed the defeat it is as sureness result when, the Arab countries suffer from weakness and division and they had not found coordination among the countries but we want to clear some thing previously that Azzam does not success in declare the war on the Jews with this imagine had finished it . We expected from Abdul Rahman Azzam that directs the Arab countries independence issues .He could appear his the first diplomatic work in Syria and Lebanon issue independence ,he spends political efforts clearly to support the Syrain and Lebanon issue even they both gain their independence . North African countries had League of Arab States support and individual efforts from it is General Secretariat Abdul Rahman Azzam Libyan had earned on It’s independence.Here shown up the dispute between Iraq and Jordan one side and the other side Egypt and Saudi Arabia especially in the leader Hussnie 's revolution in Syria in 1949 Azzam was main center in this dispute and he appeared clearly leaning for Egypt Saudi Arabia center , seems that system organization from League style was required from the leader his ability to keep of the balance between the country participated and do not rush to take the decisions before get to all the countries satisfaction for foundations do not separate companions structures but Abdul Rahman Azzam rushed him self that has liberated speedy to individual with responsibility completely then he sometimes starts to isolate among affairs belonging to League and he behaviors as a President without take any foreign minister s' opinions the countries participated and he makes political trips without the council league consultation in spite of the lapses or mistakes Abdul Rhaman Azzam dropped in it in his his nationalism career but we can not calculate failing in his leadership in ( League of Arab States )but his failed in many Arabian internal issues and he successes a lot in many Arabian external issues ,he spends attempts maybe he introduced the better than who takes over this charge

العلاقات الهنديـة السوفيتية 1972 - 1984 Indian - Soviet Relations 1972 - 1984

اسم المؤلف: طارق نجم عبد الواحد
اسم المشرف: يحيى كاظم حمود المعموري
الموضوع العام: التاريخ
السنة: 2017
الموضوع الدقيق: التاريخ الحديث والمعاصر
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بابل
الصفحات الاولى:
المستخلص: The study of Indian - Soviet relations is of great importance to the Asian continent to know the nature of the alliances in West Asia between the Soviet Union and its allies on the one hand and the United States of America on the other, especially that the duration of research was during the Cold War, which was the largest among the major powers in Asian Region. In fact, the Indian - Soviet cooperation was not limited to political aspects, but extended to many. The relations of the two countries have developed economically and militarily. The Soviet Union has supported India economically through the establishment of projects that benefit the economy and grant them loans and aid for a long time. Military cooperation between the two countries greatly during the period of study and the period that preceded it. 1972 was the beginning of research as a result of the study that preceded this period studied at the University of Basra and reached the year 1972, the end of the study was in 1984 as a result of the emergence of an important event with a significant impact in the relations between the two countries is the death of Indira Gandhi with absolute loyalty to the Soviet Union. The first chapter deals with the relations between India and the Soviet Union, beginning with the relations between the two countries at the beginning of the nineteenth century, through the relations between the two countries during the First World War 1918 and the aftermath between the two wars and mutual relations during the Second World War and the Soviet position of independence India in 1947. In addition, the researcher dealt with the economic and military support of the Soviet Union in India, and touched on the Soviet position of Indian - Chinese relations, especially the 1962 war between India and China. Which represents the Treaty of Peace and Friendship Indo - Soviet Treaty in 1971, which was the basis for the regulation of relations between them, and mentioned in this chapter also the Indo - Pakistan war in 1971 and the consequent independence banekladsh from Pakistan and the role of the Soviet Union in support of India. The second chapter entitled "The Indo - Soviet Relations 1972 - 1975" included three topics. In the first part, we discussed a small agreement between India and Pakistan and the role of the Soviet Union in that agreement when it was the main engine of all that took place. The second topic dealt with Soviet economic assistance to India, During the economic crisis that hit India for the period from 1972 to 1974 and the visit of Brezhnev to India in 1973. This visit has a significant impact on India's economic and military support. In the third part of this chapter, the most remarkable achievement in India's history is its first nuclear bomb and the Soviet role Miz in supporting India to get that bomb. The third chapter entitled "The Indo - Soviet Relations 1975 - 1980" included three topics. The first topic dealt with the Soviet position regarding the declaration of the state of emergency in India in 1975 as a result of the unrest in the country and the Soviet support for this Indian step. The second part of this chapter also discussed the position of the Soviet Union in the 1977 elections and the subsequent loss of Indira Gandhi, the rise of the Janata Party, the opposition of Indira Gandhi, the Congress Party, the position of the Soviet Union, Andy, despite losing the election and the subsequent relations between the two countries during the government of Janata. This topic also included military relations between India and the Soviet Union and Soviet military support for India from advanced aircraft, tanks and missiles. The third part of this chapter examined the Soviet invasion of Afghanistan and the Indian position opposing this invasion during the Soviet presence in Afghanistan. The fourth chapter, titled "Indian - Soviet Relations 1980 - 1984," dealt with three issues. The first part discussed the position of the Soviet Union on Indira Gandhi's return to power in India in 1980, as well as the Soviet attitude toward India's relations with China, the United States and Pakistan. The Soviet Union was trying to distance India from this tripartite camp so as not to drag India away The second part of this chapter examined the economic relations between India and the Soviet Union 1980 - 1984 and the Soviet support for India, especially from the Soviet President Brezhnev. From this chapter, the Soviet military support is unique to India in terms of its support for the latest weapons to counter the US - China - Pakistan axis. At the end of this study it seems clear that the Indo - Soviet relations have gone well. These relations have been at the political level by exchanging official visits of the leaders of both countries at the level of prime ministers and foreign ministers. The two countries also entered into economic agreements that worked to develop economic conditions between the two countries. The military side can be s

سياسة الترغيب والترهيب في الدولة العربية الاسلامية حتى نهاية العصر الراشدي 1 - 41هـ/ 622 - 661م The Policy of Incitement and Intimidation in the Arabian - Islamic state until the end Rashidi age

اسم المؤلف: امل حميد صليخي
اسم المشرف: محمد حسين حسن الفلاحي
الموضوع العام: التاريخ
السنة: 2017
الموضوع الدقيق: التاريخ الاسلامي
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بابل
الصفحات الاولى:
المستخلص: Praise to Allah, Lord of the worlds, Peace and blessing be Upon the master of Creation and messengers Prophet Muhammed (Peace be Upon him and his Family Pure and Companions and Peace) after either… After the title of the Study of his letter of the important theology, which need to Study thoroughly , especially related of the Prophecy and the Succession of adult and these tow eras , Which are the first basis for the construction of the Islamic Arab State and establish its bases. The Principle of Excitement and Intimidation the Principle of God the Holy Quran in Various verses and texts and different occasions and this approach can not be dispensed with in the shadow of the Islamic Arab State which Stretched its limbs to Vast areas spread to different parts and entered under the banner of different human of nature and races. Which Can not be measured by Style one but this policy included the methods of encouragement Sometimes and intimidation at other times . The impart once of this issue is also avident through the diagnosis of these methods of encouragement and intimidation as it must be said that there is a sense of intimidation can be called adestructive intimidation Serves the Pur Poses of the ruler to carry out his personal. The modern era of Prophecy and Succession was Characterized by the emergence of these two methods and clearly used by the Prophet as a method to Persuade People to Spread the Islamic call in the Arabian Peninsula. Either related to the reasone and motives to Choose the Subject can be said that this Subject needs careful and Study to highlight its Particulars during this Period and to come up with scientific conclusions based on study and analysis . The Policy of incitement and intimidation in the Arab Salami has been dealt with in Some Previous Studies , but in the ages that followed the modern Prophecy and adult Such as the methods of intimidation in the Arab Islamic State during the Umayyad (41 - 132H/661 - 7u9m) for the Student Maher Jawad Al - Shi at the University of Babylon Faculty of Education For Humanities and the message of intellectual intimidation in Iraq during the Abbasid Period until the end of the year (447H/1055M) For the Student Haitham Hamza Jubouri university of Babylon Faculty of Education For Humanities , inaddition to the message that dealt with the Significance of encouragement and Language intimidation in the Koran For the Student Shmad Kazem Ammash University of Babylon, Faculty of Education For the Sciences of humanity, which informed us the definition of the words Targib and intimidation. The methodology Used in the Completion of this Study is the methodology of historical research there Fore the Scientific material has been divided in to three Chaoters Preceded by an introduction and apreface and Followed by a conclusion. The Preface is devoted to the Know ledge of the words of encouragement and intimidation language and terminology and on according to Maja in the Koran and also touched on it to the temption and intimidation in the Arabs before Islam. The Chapters were the First Chapter and tagged Entitled the Policy of encouragement and intimidation in the era of Prophecy consists of two Subjects : A - the first : wediscussed the policy of encouragement in the era of Prophecy.B - Second : we talked a bout the Policy of intimidation in the era of Prophecy and illustrated methods used by the polytheists to Vesist the Prophet as well as demonstrating the policy of the Prophet in intimidation. The Second Chapter where we explained the policy of encouragement in the era Rashidi hasineluded two topics : A - The First : where we discussed the Policy of encouragement at the First Caliph Abu Bakr al - Siddia and the Second Caliph omar bin Al - Khattaband and how we were able to manage the affairs of the State in this mamner and Talked about the methods of leaders alluring the conquests.B - Second : the Policy of encouragement included the third caliph Uthman ibn Affan and the Fourth Caliph Ali ibn Abi Talib. The Third Chapter dealt with the Policy of intimidation in the era of Rashadi which contained two Subject : A - The First he devoted himself to the Policy of intimidation among the adult caliphs and the methods they Followed.B - Second : we explained the Policy of intimidation used a gaainst the adult caliphs . In this Study we Follow the Chonological Sequence of historical events in the order of the Scientific material From the Prophetic Age and then the Rashidi . the narratives mentioned in each Section on any Successor and according to their chronology in the Period of Succession of each. The most important difficulties encountered are the Spread of information and historical accounts in the Stomach of the books which rwquire Collection and arrangement in Chronlogical order.

الشيخ عبد الكريم الماشطة دراسة في سيرته ونشاطه الفكري والسياسي من عام 1881 - 1959م Sheikh Abdul - Karim Al - Mashta studied his biography and intellectual and political activity from 1881 to 1959

اسم المؤلف: اريج عبد الكريم محمد العامري
اسم المشرف: سعد كاظم حسن المولى
الموضوع العام: التاريخ
السنة: 2017
الموضوع الدقيق: التاريخ الحديث والمعاصر
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بابل
الصفحات الاولى:
المستخلص: almuqadama 'anjabat madinat alhilat alkthyr min alshakhsiat alfdhih alty kanat laha 'athar barizaan fi majalat al'adab waldiyn walsiyasat walmujtamae mithl alshaykh eabd alkarim almashita . wahu 'ahad rjalat alfikr aldhyn hamaluu fkraan tnwyryaan mtjddaan , fahum yumathilun aleulama' almutanawirin ahd aldaeamat almuhimih alty 'ahdathat tghyraan fi masar almujtamaei, walshaykh eabd alkarim almashitat 'ahad 'uwlayik al'aelam almumyzin fi hadha almidmar fi aleahd almalakii, waqad shakalat hadhih alhaqiqat dafeaan fi aikhtiar albahithat limawdue risaltiha. fadlaan eamma takun fi dhihn albahithat fi 'athna' qira'atiha al'awaliat limawdue alrisalat hidhata, min tasawulat , kan min 'abraziha : min alshaykh eabd alkarim almasht? wama qanawat takwinih almuerifii walfikri? fadlaan ean hajm juhudih alfikriat walaijtimaeiati? wahal kanat tilk aljuhud muakabatan lileasr aldhy eash fih? hadhih al'asyilat wasawaaha sarat bimajmueiha dafieaan lidirasat hdha almawdue. waqad takawanat minhajiat albahth 'iin tata'alaf aldirasat min muqadimat wa'arbaeat fusul wakhatimatin. ja' alfasl al'awal bieunwan (ebd alkarim almashtt, hyath w nasha'atuh almaerifiat walfikria) aistaerad fih hayatah wanash'atatan fi khms eanawin : aleunwan al'awal hu (alwiladat walnasha'a)waqid khadifi duruf wiladatih w taerif bi'usul 'asrath, watawdih aljawi al'asrii aldhy eash fih taqdim sifatih alshakhsiat walbiyat alta wld watarabaa fiha .'ama aleunwan alththani fahu (inshat 'usrat al mashitih fi alhila ) wafih 'ulqiat aldaw' ealaa al'aemal aleumraniat wanashatat alsiyasiat waltijariat alta qam biha 'afrad 'usrat almashitat waistifad minha 'abna' alhilat 'iimaa aleunwan alththalith fahu (dwrah fi almajlis althaqafii ) earadat judhur majlis al mashitat almashhur fi alhilat wakayf tasir shuuwnih , kama 'ashart 'iilaa bed almawaqif alnabilat lilshaykh eabd alkarim almashitat aitijah 'abna' madinatih mithl d0 eabd alhamid shlash, 'iimaa aleunwan alrrabie hw( nasha'atuh alfkry) , waqad khad fi rihlatih aldirasiat min katatib alhilat 'iilaa alhawzat aleilmiat fi alnajaf alashrif , 'amma aleunwan alkhamis (rwafid bina' shakhsitih) earadat fiat aleawamil alta 'atharat eali shakhsiatuh wabina' afkarih altaharuriat mithl almujtamae alnajafii watayar al'iislah 0 'amma alfasl alththani fahu bieunwan (ebd alkarim almashtt,tharih alfkry) aihtawaa ealaa khms eanawin : tadman eunwan al'awal (aihitimamuh bialtaelim )ieradat fih almadrasat alkhasat alta banaha baed eawdat min alnajaf wadurus fiha 'abna' alhulih wamin thama aintaqal liltadris fi almadrasat aleulum alshareiat ,w tanawul eunwan alththani (itlabah ) qadamat fit sirat tullab alshaykh eabd alkarim almashitat , 'amma aleunwan alththalith hu ( aihtimamah bialsahafih walaelam) 'ashart fit 'iilaa alsuhuf alta nashr fiha waetit namudhaj min muqalatih 'iimaa aleunwan alrrabie hu (mjilat aledl) wahi majalat aisdarha alshaykh eabd alkarim almashitat hayth qumt bitahlil muqalatiha alsabeat liltaearuf ealaa aifkarih , 'amma aleunwan alkhamis fahu ( al'ahkam alshareiat wafi al'ahwal aljaefaria) wahu kitab faqahi alfah alshaykh eabd alriym almashitat 'ashart fih 'iilaa duruf talifuh waeadad fusulih wakhyraan alfasl alththalith bieunwan (ebd alkarim almashtt, dwrh alsiyasia fi aleiraq) makun min arbet eanawin al'awal ja' fih (mwqfh min al'ahzab waharakat alsiyasia) 'awdahat fih aihtimamat bijamahat al'ahali wahizb alshaeb kama earadat fih dawrih fi harakat 'ansar alsilm 'iimaa aleunwan alththani (mwqfh min alaintikhabiat lisanat 1954) aistaeradat fih shiearat hamlatih alaintikhabiat walaidtihad alsiyasiu aldhy taearad lah alshaykh eabd alkarim almashitat 'iimaa aleunwan alththalith (mwqfh min thawrat aleshryn )ashrt 'iilaa mawqifih hayth auetuqil bituhmat 'iiwa' alfariyn 'iimaa aleunwan alrrabie (wfatih ) earadat fih 'iilaa sbb alwafat wa'ayn wamataa0 tanawaeat masadir alrisalat hayth aietamadat ealaa almakhtutat walrasayil walkutub alearabiat walsuhuf kanat tilk almasadir khayr eawn lilbahithat li'iisal 'aqrab surat mumkinat ean sirat alshaykh eabd alkarim almashitat 0 kanat makhtutat mahmud 'abu khmr ('iieilam alhilat mundh altaasis sanat 495 h fi aleulum walfnun) w (alhilat kama earafatha 'iilaa nihayat alkhamsinat) w (knwz almadi) 'aetat albahithat maelumat muhimatan ean 'afrad 'usrat almashitat waiemalihim aleumraniat waean shakhsiat alshaykh eabd alkarim almashitat nafsih eilmaan 'iina muhamad 'abu khmrt kan rajul qarib min tilk al'ahdath wa'akhadh yudawin ma yushahid wayasmae ,kma aistifadat albahithat min makhtutat st maealim almashitat alta tahadatht ean aihtimamat wafkar abyha waqadamat earad lsyrt akhwtha min hayth hayatihim aleilmiat walshakhsiat 0 'iimaa alrasayil aljamieiat faqad aietamadat albahithat ealaa risalat muhamad sami karim alshamrii bieunwan (alhayat alaijtimaeiat fi liwa' alhilat 1932 - 1968 ) aladhi tahadath ean tabaqat almujtamae alhaliyi waeadatihim wataqalidihim walmajalis aladbiat waleilmiat alty aizdahar biha alhlt, 'iimaa alrisalat alththaniat fahab laedi hatim eabd alzahrat almafriji bieunwan (hrakat altayar al'iislahii alnajafii (1908 - 1933) wahi risalat 'awdahat mawqif alnajaf alashrf min altatawurat aldusturiat wal'iislahat aldiyniat alta mara biha alealam al'iislamiu eilmaan 'iina mawqif alnajaf 'iithr fi bina' shakhsiat alshaykh eabd alkarim almashitat altaharuriat li'anah kan yadrus fi alhawzat aleilmiat andhak 0 'amma alkutub alearabiat fahi kathirat tanawalat juz' min shakhsiat alshaykh waihmalat aljuz' alakhar mthl kitab 'ahmad naji bieunwan ( alshaykh eabd alkarim almashitat ahd ruad altawayur fi aleiraq) wahi dirasat sabiqat lirisalati faqad afadtni fi alhusul ealaa surat muqaribih lishakhsiat alshaykh eabd alkarim almashitat kama aietamadat ealaa mualafat eamir jabir taj aldiyn mithl (alihlat lamahat aijtimaeiat wa'iidariat wafaniyat 1858 - 1958) w (tarikh al'ahzab waljameiat alsiyasiat fi alhilat 1908 - 1958) w (mealm mudiyat min tarikh alhl) yahtawaa ealaa maelumat qimat ean al'awdae aleamat fi alhilat wal'ahdath khasatan ean 'usrat almashitat , kama aietamadat ealaa mualafat eabd alridda eiwad mithl (alhawzat aleilmiat aizdiharaha wainkimashiha) w (alhilat fi aleahd aljumhuri) w ('uwraq hilyat min alzaman alsaeb fi alqarn aleishrin) w (shuera' alhilat alsiyfia) waqad earadat tilk almasadir sirat tullab alshaykh eabd alkarim almashitat wa'abraza 'aemalah mithl tadrisih fi madrasat aleulum alshareiat wakitab kamil husun alqiam (tarykh alsahafat alhuliya) qadam earad akadymy ean alsahafat alhilya

منظمة الوحدة الافريقية 1973 - 1990 The organization of African unity 1973 - 1990

اسم المؤلف: عذراء شاكر هادي الهلالي
اسم المشرف: يحيى كاظم حمود المعموري
الموضوع العام: التاريخ
السنة: 2017
الموضوع الدقيق: التاريخ الحديث والمعاصر
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بابل
الصفحات الاولى:
المستخلص: The OAU is one of the most important regional organizations that have emerged on the international scene after World War II, represented the effort made by African organizations before 1963, worked to highlight the strategic role of the continent in international politics with its economic potential. It was founded as an expression of the effort made by African States to solve problems that they face, common interest, and coordinate its work with other organizations. The Organization's goal was to express the aspirations of their people and work to liberate the continent and Decolonization and non - aligned policy for an international conflict poles. And has made great efforts to overcome the many problems they faced, resistance to colonialism and to get rid of its effects as well as internal problems as common border problems are the legacy of colonialism in the continent, the organization contributed to intervene to solve the problems between the Member States such as the problem of the Western Sahara, southern Sudan, ouzo and other territory problem. The Organization has tried to eliminate racial discrimination policy which continued in the continent after most of its states got their political independence and faced civil wars, to their citizens, their attempts to condemn and abhor at the international, regional and supporting liberation movements and the call to boycott countries supporting discrimination. In terms of administrative structure of the Organization, changes in administrative and financial construction over time represent the internal subset committees specialize in addressing the political, security and economic issues and also in order to live up to the level of organization of work and play in their justification and Foundation, determining Member States ' contributions to the budget of the Organization and the use of those resources in expenditure on the problems plaguing the continent, on relief, refugees and famine saw that side the high level coordination between the OAU and international and regional organizations. Due to the importance of the Organization of African Unity and the non - examined an integrated unit since its Foundation until 1990 , We chose the topic (OAU 1973 - 1990) to disclose their achievements for the duration of the study and its decisions and positions of the continent's problems internally and externally. It has been eager to provide analytical vision of the Organization's achievements in that period, based on a base return each variable to true causes without traditional historical events with a comprehensive analytical visualize the entire vocabulary of political, economic and military issues. Therefore this study plan based on preliminary and four chapters, we ate at boot history from its inception until 1973. And treat in the first chapter of administrative, legal and financial management of the Organization, the second chapter is devot to border conflicts, civil wars, chapter III includ the problems of refugees, followed by chapter IV devot to the Organization's role in the Elimination of colonialism and apartheid. At the end of the study conclusion came to present the most important results achieved and insights.

امراء الاطراف ودورهم في تغيير الاوضاع السياسية في العراق (247 - 622ه/861 - 1225م) The princes of the parties and their role in changing the political situation in Iraq (247 - 622h / 861 - 1225AD

اسم المؤلف: حيدر ناظم عزوز المعموري
اسم المشرف: محمد حسين حسن الفلاحي
الموضوع العام: التاريخ
السنة: 2017
الموضوع الدقيق: التاريخ الاسلامي
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بابل
الصفحات الاولى:
المستخلص: The search term is abstract (247 - 622AH /861 - 1225 AD) It is the most important periods of princes parties in Islamic history. As reflected in the emergence of political and cultural role through their founding of Al - Emirates in Iraq, this is an important turning point in the history of the areas that originated on its territory. Where those areas are called Governors, received a new era is the era of the dominant parties of the sovereign and the Sultan, this semi - autonomous Emirates became their sovereignty and their army, economy and management, and have become major political forces Reckon with the account, not the Islamic powers, but even from outside forces that tried to occupy Islamic cities and especially the Levant. The study began in (247AH/861 AD) on the basis that it was the actual beginning of the Abbasid Caliphate decline and foreign powers, killed the Caliph al - Mutawakkil and pledge your allegiance to his son Victor at the same time, and then killed him after six months of succession.He subsequently lost actual powers Caliphs and they became merely a religious symbol that need Princes parties to legitimize their rule to the Emirates. Either the year (622AH/1225 AD) is the death of the Caliph Al - Nasser to Allah's religion into white slavery represented the Elimination of princes, either through or through other political forces that emerged in that era kalkhwarzmiin (470 - 628AH/1077 - 1231 AD) in the Islamic Orient after he overthrew the Seljuk state (590AH/1194 AD) and the Ayyubids (564 - 648AH/1169 - 1250 AD) who took control of the Levant and the island. This study tries to present a picture of Iraq under conditions of political parties because the Emirs overcame similar incidents of the past with the present, the goal of the following is : 1 - Dangerous decomposition of authority, and disrespect for the law and this is what leads to the unleashing of security, and the spread of organized crime and banditry.2 - People should take precautions of military blocs and armed groups that appear among its supporters arguing defense and protection for citizens, we must confine the weapon and the power and to have security and protect the citizens of the State.3 - Uncertainty for individuals and armed groups outside the law and not to be dragged behind the slogans and promises made by these groups, because the ultimate goal is to get more political gains and personal goods without paying attention to the general interests of the people. Study on introduction and three chapters and a conclusion and a list of proven resources and references, in order to build a historical perception on this topic do not find curtail include Princes parties and their relationships with the space - time theory, as we deal with these incidents in terms of the historical head start. We started to boot these chaps we have meaningful princes, and historical roots of this Convention. Study on introduction and introduction and three chapters and a conclusion and a list of proven resources and references, in order to build a historical perception on this topic do not find curtail include Princes parties and their relationships with the space - time theory, as we deal with these incidents in terms of the historical head start, we started to boot these chaps we have meaningful princes, and historical roots of this Convention. It was the title of the first chapter : (Emergence of Princes), where we have the Genesis Al - Emirates in Northern, Central and southern Iraq, and give a historical sequence of princes who ruled with Al - Emirates that extended their Government. And chapter II (relationship with Lords of succession) study showed, the political implications caused by the Princes of the parties to the reality of Iraqi society and the Abbasid Caliphs, and how Princes prefer the sedition and unrest in the Islamic State in order to keep the Abbasid Caliph as weak, and unable to create a military force until the last judgement and influence throughout the Islamic State. Chapter III ( parties among Princes relationship) , this relationship which were once hostile relationship led to remove faded, and the emergence of other principalities on the ruins of earlier, and again a fruitful friendly relationship as a result of the convergence of political interests. Conclusion of allocated the main conclusions reached by the researcher. Use the Finder method of critical analysis of history based on dismantling and reconstruction of the text according to modern scientific vision, and must acknowledge that there are omissions and slips in this research the freshman slippage and error, however open bright horizons, and ask Allah to help us and others to move forward in achieving the best results, Allah is the source of strength

الحكومات الائتلافية في تركيا (1961 - 1980) Coalition Governments in Turkey (1961 - 1980)

اسم المؤلف: خالد عبد الله محمد عامر
اسم المشرف: امين عباس نذير
الموضوع العام: التاريخ
السنة: 2017
الموضوع الدقيق: التاريخ الحديث والمعاصر
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The Message dealt with the subject (of coalition governments of Turkey) within a specified period (1961 - 1980) and what happened on the levels of development (economic, social and political) during the rule of the coalition governments of the developments in a positive or both negative.This letter was distributed to the four seasons, as well as the introduction and conclusion, highlighted in the first chapter (multi - party and its impact on domestic politics and the growing coalition trends in Turkey's path (1946 - 1960), as included this chapter : multi - party system and analyze the political dimension in Turkey and the policy of the Democratic party and the coalition formation introductions in Turkey (1950 - 1960).The second chapter : it ensures the formation of coalition governments in Turkey under the military Enterprise Manager (1961 - 1965), as this chapter includes three sections : The first talks about the Turkish parliamentary elections under the new Constitution (1961), while the second section : they occur all coalition governments of Turkey in terms of composition and political program within the period (1961 - 1965), and the third section : they arise from the Turkish regional and international for those governments foreign policy and the position of those governments from 1964 to the Cyprus issue, as well as Turkey's relationship with the common European market.The third chapter, which includes coalition governments of Turkey (1972 - 1980), which includes three sections : The first talks about the elections and the results of the path, and the second : talks about the structure of the coalition governments of Turkey (1972 - 1980), and is divided into three periods of judgment : the first included the coalition governments under the military enterprise Manager (1972 - 1973), while the second period Vtdment : coalition governments (1973 - 1977), then followed by the third period of coalition governments (1977 - 1980), and the third section of this chapter contains : coalition governments and processors economic and social situation in Turkey.The fourth chapter and the last of this message : coalition governments and Turkish Foreign Policy (1972 - 1980), which contains three sections : The first coalition governments ensure strategic foreign policy in terms of : achieving national security, economic development and achieve a balance in international relations to Turkey, and the second : Talking the vision of the Turkish coalition governments in dealing with the Cyprus problem and its impact on the Turkish - Greek relations, and the third talks about coalition governments and regional and international relations, including with the common European market countries.And finally came to the conclusion provides a summary of what reached the letter of the conclusions of the coalition governments of Turkey within a limited period (1961 - 1980).The letter also reached a number of conclusions, I will mention in the following lines : A democratic system is basically in the nature of governance, bringing economic and religious factor, they are the basis of the electoral propaganda among the political parties and platforms, so it appeared the so - called invitations to adopt a market economy and openness to the world and allow the flow of foreign capital, and therefore that policy has become an approach consistent political parties and governments that emerged from all those democratic practices, as laid ambitious plans to upgrade its goals in the Turkish economy dependent on policy and encourage sectors (agricultural - industrial - commercial).Turkey exposed to chronic economic problems as a result of errors of economic policy practiced by the Turkish government during the fifties of the last century, to materialize as a fact and realistic eluded coalition governments that received the reins of power in (the sixties and seventies) of the last century to develop solutions to them, marked by non - qualitative balance and quantitative between population size and natural resources, low labor productivity, scarcity of scientific and technological personnel that contribute to the manufacture, modernization and urbanization of society, high unemployment, rising prices and low wages, and the deterioration of investment rates, low per capita and the scarcity of economic resources income and the inability to invest rate Voshm it all the prevalence of cases of grumbling and dissatisfaction, in pushing political forces and movements to exploit the situation, came the phenomenon of political violence and assassinations as one of the most prominent results of that crisis.Was the issue of Cyprus great influence on Turkish policy towards Greece, as Turkey stood up to the Greek policy to include Cyprus in the framework of unity with them, and at a time when it seeks to bring the full island was Turkey accepted the idea of partition, it was reassuring somewhat on the future of the island taking advantage of the British position who was standing deduced from the position of Greece, and because of the perception both of them not being able to achieve its goals imbedded compelled to conduct negotiations led to the independence of Cyprus, however, the issue of Cyprus after independence was the main problem, in the framework of relations between Turkey and Greece, and reflected significantly on policy Turkish, and if we take into consideration international interests and the interests of the United States, which conflicted with the Turkish position, prompting the Turkish policy to escalate the situation with Greece and the occupation of the island in 1974.Those political parties that were able to engage in the political process to get the power, or at least a public office, what are the only parties express the personality and self - serving to strengthen the influence of its founders, and does not have any faith, and not only in Turkey, but it applies to the states, which claimed apply all the democratic system.Therefore, those parties that participated in the formation of coalition governments in Turkey was weak and unable to achieve its goals for the future of Turkey.

اثر المؤدبين في نشاة اولاد الخلفاء من (41 - 334هـ) The effect of the painters in the emergence of the children of the caliphs (41 - 334 A.H)

اسم المؤلف: ماهر ماجد خليفة الشمري
اسم المشرف: عبد الحافظ عبد محمد الكبيسي
الموضوع العام: التاريخ
السنة: 2018
الموضوع الدقيق: التاريخ الاسلامي
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: Education was a prominent place among Arab Muslims, and care was great, given care and attention.As a result of this importance came the care and attention of the Umayyad and Abbasid caliphs in education, preceded by the attention of the Holy Prophet Muhammad (peace be upon him) and the caliphs adults were interested in scientists and honoring them by various means and methods.In the era of the emergence of Islam and the adult caliphs, the religious precepts that encourage children were popularized in the Arab and Islamic cultures. To adhere to moral and spiritual values and to adhere to the Islamic faith, and the commandments that urge the children of caliphs and governors to adhere to the principles of the right to the policy of parish affairs.In the Umayyad period, the commandments were varied and varied. There are political and educational precepts. It is the commandments of education, which is directed only to their children, including what they direct to the children of their children, and in this area are the educational commandments directed by the caliphs to the children of their children in order to educate them and prepare them to take over the reins after them.The caliphs did not neglect to seek to enable their political mentor to prepare their children to be successors after them. They realized the status of discipline and science. They were keen to prepare and prepare their children for the position of the caliphate. They concentrated much on their education and discipline, especially after the transition from the shura system in Islam to the inheritance system illiteracy

اثر العوامل الاقتصادية والاجتماعية في مصر وبلاد الشام (132 - 245ه /749 - 859م)

اسم المؤلف: مروة خالد مهدي
اسم المشرف: ليث صلاح نعمان العاني
الموضوع العام: التاريخ
السنة: 2017
الموضوع الدقيق: التاريخ الاسلامي
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: Praise be to Allah and peace upon our Messenger and his family. the study of social and economic affairs in our Islamic history is considered one of indispensible subjects as to explain the general aspects of Islamic life . It is one of the obscure subjects in the Islamic history and needs to a great effort as to deeply delve into its roots as to reflect its results . Where it is worth y to be mentioning that Levant and Egypt during that period have passed huge struggles owing to the fall down of a state and of appearing a state . The preparation of the current thesis does not empty of difficulties , top of which the rarity of the scientific subject , the scientific subject is rare and scattered in different references , especially the subject of the '' History '' should be read carefully as to know the historical reality . In respect of the Abbasyan's political , social and economic viewpoint over Levant , The Caliphate has been transferred from Umayyads to Bin Abbasids , since Levant is of distinguished aspect in respect to Geographical domain . Besides , it has been considered as a great economic and political power and Levant was as a Home for Arabic Tribes having a grand role in political , administrative and military domain in era of Umayyads and came after later era of Abbasdies caliphates have largly concerned over Levant represented by choosing rulers , most of them have been descended of Abbasides and they have been of prominent and outstanding figures for their tolerance and their logics when breaking out a revolution or rebel . It could say that the policy of '' Al - Abbasides'' toward Levant has been characterized with flexibility and tolerance with the Levant's residents. Egypt in era of Abbasides (132 AH) , has been converted into the city of the camp established by '' Salih Bin Ali Al - Abbasi '' ,. The Abbasside caliphates including '' Ibrahim Nin Salih and Hameed Bin Qahtuba '' have ruled the city . Their matter has not been confined to '' Bin Abbasides'' as that led by ''Dahyah Bin Musaab Bin Al - Asbagh Bin Abdul Aziz Bin Marwan . The latter was one of Umayyads family , has rebelled against the prince of ''Egypt'' (Scaeed) ( 165 AH - 781 AD ) , where he granted money and promoted his prestige to the degree he called himself as Caliphate . many prominent figures residing in Egypt have supported him ; besides , the Egyptians have bolstered Alwayyen in many sitations , especially during the revolution led by "Mohammed Bin Abdullah known as ''Pious spirit'' . Egypt has been considered as a safe haven for some immigrants including '' Ashaq Bin Jaafar Al - Sadeq ( peace upon him ) , who resorted to it with his life "Nafesah Bin Al - Hasan Bin Zaid Bin Ali" . At the same time . Egypt has been considered as a safe crossing for the fleers to Morocco and Andulis either be Amayyads ( AbdulRahman AL - Dakhil ) or Al - Alawyyen just as ( Idres Bin Abdullah ) who could settled the two states standing against Abbaside state in Andulis and Morocco .

اثر العوامل الاجتماعية والاقتصادية والعسكرية في اسلام البربر من الفتح الاسلامي حتى سقوط الدولة الاموية The Effect of Social and Economic Factors of the Islam of Barbar from the History of Islamic Opening until 132 AH

اسم المؤلف: سمية حقي رشيد الشمري
اسم المشرف: خليف عبود كرحوت الطائي
الموضوع العام: التاريخ
السنة: 2016
الموضوع الدقيق: التاريخ الاسلامي
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The first priority that postgraduate students, especially MA students, come across is how to choose the subject of the thesis so as to fulfill the requirement of the scientific degree following the preparatory year. Therefore, he witnesses a problem of choosing the appropriate topic. This is why; the postgraduate student will remain bewildered moving from one professor to another until reaching the topic. Besides, he may not have all the details required about it. Thanks to Almighty Allah for helping me choose the topic of thesis which is titled "The Effect of Social and Economic Factors of the Islam of Barbar from the History of Islamic Opening until 132 AH". However, the subject was somehow troublesome because I did not dig in the depth of its details. And I thought that the references that I have would make the process writing easy because the subject is hardly confined to Arab Maghreb and in the era of first openings. However, this was not very simple as I thought. And all the references available with me were hardly about the books the first Islamic openings. Besides, most of opening books were interested in the east more the west. Moreover, I found that what were written in the new studies with regard to problems do not give the learners the opportunity of getting information in a scientific way. Furthermore, most of the references that I was in touch with were following the nationalist trend that rejects the other opinions or the ones which were impacted by the ferocious colonial wave in Algeria, Morocco and Libya and the western studied that tried to remove the origin of Barbar and their nationalistic relations completely so as to present Amazigh as a replacement for barbar. To be honest, I quoted certain texts literally. We came across other problems they are as follows : the references are almost containing nothing about the origin of Barbar and their social life. Therefore, the origin of Barbar made us go back to AL - Ansab Book however their social circumstances, life, habits and traditions are described as few ones scattered here and there. However, we saved no efforts to gather all the information required so as to create a primary image. As a result of its importance we found that most of the problems of delaying converting the tribes of Barbar into Islam and the suspension of Islamic Openings for five years or more or the tribes resistance against the Islamic Opening are not explained until resorting to the direct reasons and the what are beyond these reasons. Since the subject of Barbar and the Arab Opening in the Islamic Maghreb need punctual precision and scientific analysis based on true narrations. The oriental studies that were depended upon were from Morocco. And the subject in question was written very carefully due to the absence of details or documents from our Arabic references and also some studies that tried to make sense of life of Barbar and their origins counted on complicated studies in analysis and structure. Therefore, they came out with conception that had nothing to do with our thesis such as linguistic and anthropological studies. In other words, they reached out results that match their own specializations. However, we tried to avoid digging in them deeply because they were not directly related to our specialization. As for the references, La AL - Hadhir it is about (The Arabism of Barbar an Introduction to the Arabism of Amazighs by the happy Tongue of Saeed Abdullah AL - Raroodi, the Arabism of Barbar History and Evidence of Mohmmad Hussein AL - Farah and Thirty Three Centuries of the History of Amazighs of Mohmmad Shafeeq and Amazigh Throughout history A Brief Overview of the origins and the Arab Identity of Ufoon and AL - Dhaheer AL - Barbari for Zaki Mubarak and the Glory of Barbar of the Unknown Author and investigated by Abdulkadir Bubaba) and others. This is why, we were browsing references that take us from right to left on the top of that, most of them do not mention their references.And it was so difficult for the researcher to leave what he had between his hands or take them as strong pieces of evidence. However, there are worth mentioning references that we counted on through writing our thesis and they will cited in the body of the thesis. As for the plan of the thesis, it is divided into three chapters. So, the first one was about Barbar, their origins and their nation in North Africa (Arab Maghreb, the geography was marked because it is very clear. The chapter also dealt with the social life of Barbar, their religion and their economic circumstances in Morocco in general.As for Chapter Two, it highlighted the Barbar from the Islamic Opening until the Era of Wilaat (Era of Leaders). In other words, it dealt with Barbar until Morocco became part of Caliphate and not an Egyptian State. In other chapter to worked hard to make it close to the title of the thesis and not to deal with the problems of openings except for necessary topics. Besides, we concentrated on the social and economic phenomena and their impact upon the Islamic Openings and the Islam of Barbar.And Chapter Three was about studying the achievements of leaders in the field of economy and social stability that happened to Barbar and their relations with those who were part of the openings. Besides, it also highlighted their participation in the political life, military and the development of their ideological circumstances. So, building Cities, Masjids and Scholars had real role in preparing Barbar to convert into Islam and participating in Islamic Openings as fighters and in leadership that led Islam reach Andalusia. We noticed in brief how social circumstances prepared Barbar with the arrival of Khawarij at the end of the Umayyad Caliphate and their spread in Morocco.

دور ديوان الرقابة المالية الاتحادي في الحد من مخاطر نظام مقاصة الصكوك الالكتروني ACH : بحث تطبيقي في مصرفي الرافدين والرشيد The Role of Federal Board of SupremeAudit in Restricting Automated Clearing House System Risk(ACH) Applied research in Rafidain And Rasheed BankS

اسم المؤلف: ميثاق هادي هاشم
اسم المشرف: خولة حسين حمدان
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: المحاسبة القانونية
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The use of electronic systems in the banking sector and in particular the Automated Clearing House System (ACH)in the electronic funds transfer operations, which include high remittances value between the participating banks in this system, This requires the need for the existence of an audit program based upon the Federal Board of Supreme to examine the Automated Clearing House System that takes into account the electronic systems included in Basel for the management of electronic bankingrisks as well as the framework COBIT requirements under the IT environment, which led to the occurrence of manipulation E - Cheque risk led to the loss of public funds by the concerned system. And thus occurrence of embezzlement, This aims to search through his hypothesis to the effect "the design audit program for Automated Clearing House System, and application on according to Basel for the management of electronic banking risks, as well as COBIT requirements under the IT environment contributes to the reduction of systemic risk and as reflected in the improvement of the level of service banking ", so he touched on in his theoretical conceptual framework of the system and the risk of Automated Clearing House System as well as to address to the issue of control over the electronic information systems, while research has sought in his application, to review of the actual reality of the experience of the government of Iraqi banks (Rafidain Bank and Rasheed Bank) to use Automated Clearing House System, And then propose an audit program and applied to the sample, and the search is over a set of conclusions, most notably : 1 - the lack of auditing program at the Federal Board of Supreme Audit includes check use Automated Clearing House System (ACH) applied in Iraqi banks because not having research sample banks a comprehensive system bank.2 - This system does not provide an integrated and comprehensive electronic processing of all the functions required by a clearing operation of a corresponding operations and settlement of incoming and outgoing cheques 3 - failure of the internal audit department in the research sample banks (Rafidain and Rasheed) participation process check on the transactions that take place through the Automated Clearing House System (ACH).The main recommendations were as follows : 1 - adopt the proposed audit program in an audit carried out by the Federal Board of Supreme Audit control over the Automated Clearing House System (ACH).2 - the need to make necessary and which enables the system to carry out the electronic address integrated and comprehensive of all the functions required by a clearing process and without human intervention updates.3 - The need for the internal audit department in the research sample banks (Rafidain and Rasheed) participation process check on the transactions that take place through the Automated Clearing House System (ACH).

التنبؤ بحجم الصادرات والواردات في الميزان التجاري السلعي للعراق لغاية 2020

اسم المؤلف: محمود بشار سالم
اسم المشرف: فاتن فاروق صالح البدري
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: الاحصاء التطبيقي
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

استعمال نظرية صفوف الانتظار والمحاكاة لتقويم الاداء في مستشفى اليرموك التعليمي Use queuing theory and simulation to evaluate the performance of the Yarmouk Teaching Hospital

اسم المؤلف: محمد مهدي محمد
اسم المشرف: صباح منفي رضا الشمري
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: بحوث العمليات
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The prediction of the performance and finding out the measurement for waiting queue in yarmook teaching hospital and some other consultancy clinics is considered one of the crucial aspects. This is due to long facing the patients in this hospital. Thus’ modeling and simulation techniques was exploited in queue waiting theory to analyze such problem. Then crystallizing future perspective scope about the nature of working system so decision makers can take the proper measure to overtake the problem. The research has recruited modeling and simulation for the prediction of waiting time for those attending the hospital. A model of single service channel and double channels were applied. It is important to obtain realistic and scientific indicators to serve this research so can be applied at the bases to solve the problem. This research has reached to some conclusions. The major conclusion is the existence of waiting in specific week days it is recommended to increase the number of service channels particularly in the consultancy clinics. It has been noticed that no waiting queues in some week days and thus it is recommended to reduce the number of channels in such days particularly in the pharmacy.

تقييم السياسة الائتمانية وانعكاسها على الاداء المصرفي : دراسة تحليلية في عينة من المصارف العراقية Evaluation of Credit policy and Its reflaction upon the performance of Banking (An Analytic study for a selected sample of Iraqi Banks

اسم المؤلف: شروق خلف لطيف السبهان
اسم المشرف: عبد الخالق ياسين زاير جاسم البدران منتظر فاضل سعد البطاط
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: العلوم المالية والمصرفية
الدرجة: ماجستير
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: This study aimed to evaluate the credit policy which is used by the differernt Iraqi Banks . This would be done through knowing the important aspects of credit policy of these Banks . To carry out this aim we have evaluate and identify . The international standards and requirements . Besides, we have to know the range of depending The Banks on concept of risks measurement as a part of credit decision and determine the scope of effect of the credit policy on Banking performance .All these have been done through field study and collecting information's and data about the credit policy of the Banks samde . for this purpose we used check list. The study depends on two hypothesises by which the researcher tries to attain them firstly; Iraqi Banks don’t have efficient credit policy and they don’t depend in credit granted on measuring the credit risks . so the credit policy doesn’t affect the financial performance of the Banks.The study showed that the sample of the Banks have credit policy using according to the directions of Iraqi central Bank. The second hypothesis showed that the Iraqi Banks have special department to manage the credit risks, except the Agricultural and cooperative Bank. These department measured the credit risks when they granted the credit and this would be affected the financial per formance of the Banks. The most important conclusion that the study got to are following; The important aspects which the policy distinguished in; is that policy is reserved and strict one . Because, in spit of if increasing the percentage of capital effeciency ; it is still reserved in granting the credit that produce high liquidity exceeded the percent of 30% . That means a suspended moneytary resources whichhave no credit and investment chances . Also, The credit in Iraqi characterized by it is a dangerouse policy and always exposes to many risks. Finally the study found that , in spit of there is a written credit policy and depending on direcation of the central Bank, and there is a measurement for credit risks, but it doesn’t reach the demanded level . of course , that would have a great effects on the financial performance of the Banks and then on the central Bank, as well, to issue new direcations to use efficient policy, that is suitable with international standard, and renew the procedures of managing the credit risks and be sure of using them by other Banks .

دور خدمات الامداد الانساني في تحسين فاعلية ادارة الكوارث : مرتكزات نظرية الفوضى متغير تفاعلي : دراسة تطبيقية مقارنة بين وزارة الهجرة والمهجرين والمنظمات الدولية الانسانية العاملة في العراق The Role of the Humanitarian logistic services in the improvement of the Disaster Management effectiveness : Chaos theory pillar as a moderating variable An applied study comparison between Ministry of Emigration & Displacement and International Humanitar

اسم المؤلف: خليل ابراهيم عيسى الخالدي
اسم المشرف: محمد حسين منهل العيساوي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: The study aims to measure the Impact the humanitarian logistic services to improve the effectiveness of the management disaster in the light of the moderating variable of the Chaos theory pillars , correlations were measured between the independent variable (the humanitarian logistic services ) and its major independent dimensions ( the speed of start , the reason of disaster, the context of the operation and the scientific methods ) . They are all indicators oriented to measure humanitarian logistics and the dependent variable ( the effectiveness of the of disaster management ) and its dimensions ( pre - alarm regulations system , safety and readiness system , damages controlling and deterring system , balance and activity recovery system , strategic sustainable education system ) . They are all indicators used to measure the effectiveness of the disaster management . Moreover , the analysis shows the importance of variables with each major dimension of both independent and by - variable with the items of the dimension of each . The interactive role ( of Chaos theory pillars ) in their eight dimensions was measured which they handle the complex and chaotic systems . The sample of the study was represented by a group of officials ( High Administrations ) , managers from various levels , engineers and technical technicians who work in humanitarian logistic services sector in the Iraqi Ministry of Emigration and Displacement and international humanitarian organizations in Iraq since they are specialized in the field of humanitarian logistic support in the event of disaster after the problem is to be diagnosed efficiently through visiting the camps of the displaced from the disastrous Iraqi Governorates .The Research is based on two basic hypotheses. The first is (there is a statistics - siguificant influence for the humanitarian logistic services through their collective dimensions to improve the effectiveness of the disaster management) . The second is ( there is an moderating influence for the Chaos theory bases in the relation between the humanitarian logistic services through their collective dimensions and crisis management ) .The researcher depends on the descriptive methodology in the theoretical side and statistical analysis in the applied side . An adequate and promoted questionnaire application was developed to serve this purpose . The study concluded certain conclusions , the most important of which is the comparison that shows the role of the international humanitarian organizations recognized by their being of high level of experience in providing humanitarian logistic services in such a way that it would reduce the melancholy of the displaced.Then , the role of the Ministry of Emigration &Displacement has come to serve this goal that it has its own influence to improve the effectiveness of the disaster management in the organizations under study. The intercommunicative relations revealed different outcomes and being of contrast as per officials ' opinions in the Ministry of Emigration & Displacement and the international humanitarian organizations. Moreover, the study summed up some recommendations and suggestions, one of which is the confirmation on the role and the importance of humanitarian logistic services in the event of the crisis or disaster occurrence and its significant influence to improve the disaster management especially in the organizations which are the subject matter of the study .

التنبؤ بكمية النفايات البلدية المتولدة وعوامل ادارتها في قطاعات مركز محافظة البصرة باستخدام الشبكات العصبية الاصطناعية : دراسة حالة الشركة الوطنية للتنظيف في البصرة لسنة 2016 Forecasting the amount of municipal waste generation and management factors in Center of Basrah province sectors using artificial neural networks (Case study of the National Cleaning Company in Basrah for 2016

اسم المؤلف: حسين جبار بيوض المياحي
اسم المشرف: زهرة حسن عباس التميمي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: The study investigated the accumulation of municipal waste and its spread in the streets and alleys of the city of Basra and its residential neighborhoods, and the lack of estimates of the quantity and classification of waste. The study aimed at studying municipal waste through methods of collection and transport Methods of processing and preparation of forecasts for the municipal waste management variables represented by the number of workers, the number of mechanisms, the number of transfers and the weight of the single shift. This requires forecasting the quantity of municipal waste based on the generation factors of waste The results of the study showed that the waste forecasting model required one hidden layer, a number of different cells for each segment, and a model for predicting waste management factors. I needed two hidden layers and a number of different cells for each segment. The results also showed that the highest quantity of waste was in the Khalej sector and the lowest quantity of waste in the Qibla section.

تاثير الذكاء العاطفي والانماط الشخصية للتعامل مع الصراع في نتائج القرارات الاستراتيجية من خلال الدور الوسيط للقيادة العلائقية : دراسة تطبيقية لعينة من المديرين في وزارة الكهرباء العراقية Influence of emotional intelligence and personal styles to handling conflict on strategic decisions outcomes through the mediating role of relational leadership An Applied Study for the Point of View of Sample of Managers in the Iraqi Electricity Ministry

اسم المؤلف: حسن عودة عبد الله
اسم المشرف: هادي عبد الوهاب عبد الامام
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: Governmental organizations are seeking to achieve the best outcomes for their strategic decisions by increasing the effectiveness of the vertical and horizontal linkages to all divisions, which leads to the flow of efficient and effective information when making decisions (down - top), and the information relating to those decisions when you begin to implement on the ground (top - down). Therefore, all managers in all organizational levels should have skills of relational leadership. Furthermore, they should take in consideration on both emotional intelligence and personnel style to handling conflict on the strategic decisions.The conceptual framework was built upon the four variables : relational leadership as a mediator, while both emotional intelligence and personal style to handling conflict as an independent variables and strategic decisions outcomes as dependent variables. The main research question was “what is the effect of both emotional intelligence and personal styles to handling conflict on strategic decisions outcomes through the relational leadership as a mediator variable?”. This study applied in the Iraqi Electricity Ministry and production, transmission and distribution directorates and departments it's affiliated.The quantitative design and deductive approach were used in this study. The questionnaire was used as a method for data collection, and 324 managers were use as randomly as a sample of this study. Many statistical techniques were used for data analysis by using the software (SPSS. V.22 - AMOS. V.22), several conclusions emerged were the most important of the following : 1 - There is a direct positive effect of emotional intelligence (especially motivation & social awareness) and style of collaborating and accommodating to handling conflict on strategic decisions outcomes and indirect through relational leadership. While there is not a direct positive effect or indirect of styles (compromising, competing & avoiding) on strategic decisions outcomes.2 - There is a direct positive effect of emotional intelligence (especially social awareness & social skills) and style of collaborating and accommodating to handling conflict on relational leadership. While there is not a direct positive effect of styles (compromising, competing & avoiding) on relational leadership.3 - The relational leadership as a mediator variable has a positive effect on the premises of the framework, of the study through changing the direct effect of independent variables on the dependent variable to indirect effect more positive

السيناريوهات المحتملة للتعامل مع عقود التراخيص : دراسة تطبيقية في وزارة النفط العراقية The Possible Scenarios of dealing with Licensing Contracts A practical Study in Iraqi Oil Ministry

اسم المؤلف: جواد كاظم عبد الزهرة
اسم المشرف: محمد حسين منهل العيساوي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: التخطيط الاستراتيجي
الدرجة: دبلوم عالي
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
المستخلص: The objective of the research is to promote the reality of the oil sector in Iraq by reviewing the options available to achieve this.The research focuses on building strategic scenarios for the future situations that could be the future of the oil industries in Iraq and how to deal with these situations depending on the main influencing forces and this is a session that represents an initial readiness for the virtual future, which provides the opportunity to know the strengths and weaknesses of each future, thus avoiding threats and investing opportunities as much as possible.This research also helps decision makers in the Iraqi Ministry of Oil to take the correct procedures and measures to deal with future situations and expand the prospects of strategic vision from the researcher's perspective. The researcher relied on the checklist as an initial diagnosis of the views of a sample of the senior management managers (directors and divisions in the Southern Oil Company mainly and some other places such as the center and the north and inside the ministry) regarding the technical, economic and legal aspects of licensing contracts as well as the role of scenarios in keeping with the future conditions of the company.The questionnaire (the five - degree Likert scale) was then used to estimate the responses of the sample. The results showed that the strategic scenario plays a major role in how to deal with future situations in the future. Given that, the scenarios address almost all future situations, making them semi - deterministic to predict what might happen. The researcher presented a number of results, the most important of which was that the strategic scenario is a useful approach to deal with oil licensing contracts due to the broad considerations of the different future prospects and not to focus on the likely ones only. Moreover, that it takes into account as much of the interests of internal and external stakeholders, so that the scenario reduces the blind areas that abound in the traditional formal plans. And the recommendations for each of those strategic scenarios and most important of the preparation, development, training and rehabilitation of Iraqi oil cadres scientifically and practically, and provide material and moral support in all its forms of the Iraqi oil academies and institutes so that the Iraqi side to take over the affairs and have the upper hand in the management of licensing contracts

مدى امكانية استخدام بطاقة الاداء المتوازن لتقييم الاداء في صناعة الاستخراج النفطي : دراسة تطبيقية في شركة نفط البصرة Using Balanced Scorecard for Performance Evaluation in oil industry An Empirical Study in Basra Oil Company (B.O.C)

اسم المؤلف: جعفر عباس عبد الله
اسم المشرف: عبد الكريم عبد الرحيم علي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: Most companies rely on traditional methods to evaluate their performance. This does not give a comprehensive view of the performance of the company, which requires the adoption of modern methods in the process of evaluating the strategic performance, including a balanced scorecard, which based on the use of financial and non - financial measures in single framework. The Balanced Scorecard enables the company to assess its performance through four perspectives : the financial perspective, the customer perspective, the internal operations perspective, and the perspective of learning and growth. This research aims to achieve a set of objectives; most important is the application of balanced scorecard to the Basra Petroleum Company for evaluating its performance in order to identify the extent of the possibility of applying the card within the environment of the oil industry. The study relied on the analytical method by relying on the data of Basra Petroleum Company for the years 2010 to 2014 using financial statements, operational budgets, production data and training data. The researcher followed the relative weighting method for all standards within the card perspectives.The hypothesis of the study, which focuses on the contribution of the balanced performance card in the strategic performance assessment of Basra Petroleum Company, was tested. The study concluded that the card contributes effectively to the process of evaluating strategic performance, especially when using the "percentage achieved" method, which compare between what achieved And what must be achieved for each of the four perspectives of the card, which enabled researcher to express the performance of one year in a single percentage.

تحليل محددات التامين المصرفي واثرها في الاداء المالي لشركات التامين : بحث تطبيقي في مصرفي الرافدين والعقاري وشركة التامين العراقية العامة The determinants analysis of banc assurance and its impact on financial performance of insurance companies An applied research In Al Rafidain , Real estate Banks & Iraqi Insurance Company General

اسم المؤلف: اياد حسن كاظم حسين
اسم المشرف: علاء عبد الكريم هادي البلداوي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: التامين
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: Try this search marked (analysis of the determinants of bancassurance and its impact on the financial performance of insurance companies) an applied research in the Rafidain and real estate and the Iraqi insurance company focus on the determinants and obstacles Activity vital and important, but an activity bancassurance And diagnosis and the extent of its impact on the financial performance of insurance companies. The researcher has adopted in his research on several financial ratios used to analyze the financial performance of a (relative profitability, liquidity ratio and the ratio of solvency) Iraqi insurance company for a period of one year (2009) to a year (2015), based on the annual reports and financial statements (balance sheet and income revealed), and some of the financial statements for insurance premiums for banks research sample, This research several chapters of theoretical and practical body through which the researcher determinants of banking insurance and the experiences of countries around the bancassurance has dealt with eating separation of financial The last performance to insurance companies, the latter a practical side and applied analytical chapter The research was based on the key assumption that the determinants of bancassurance adversely affect the financial performance of insurance companies, there is a significant statistical significance and impact of the research variables, The research aims to identify the concept of bancassurance and procedures that should be followed and the potential applied to improve the joint performance between insurance companies and banks in connection with this activity, And to identify the most important determinants of and obstacles Activity bancassurance potential that may hinder its implementation and to know the extent of their impact on the financial performance of insurance companies and thus develop ways to analyze and manipulate down the desired goals The researcher has reached several conclusions including : ((* Despite the success of the banking activity insurance financial sector, but there are constraints limiting the growth and development affect the financial performance of the concerned institutions (insurance companies and banks), * the absence of a clear strategy for securing the banking whether in the insurance companies or the banks This activity included only insurance on the lives of the borrowers or insurance from the fire to the role ofAbstractBhousing borrowers (ie, the sense of collective insurance to customers of banks included) so far did not include individual documents, whether they are ordinary people or legal persons (individuals and companies)). As for the most important recommendations of the research are : development and establishment of a special section for secure banking in the Iraqi insurance companies and incorporated into the organizational structure of being a big and vital activity provides services to a large class of the insured public, Dependence on technological and technical insurance and banking development and attention to technical revolution with the introduction of modern information technology tools in the insurance and banking business, especially when data and information storage in order to reduce the time, effort and cost For information and accurate results.

اثر التوسعات الراسمالية في الربحية : دراسة تطبيقية على مجموعة الشركات المدرجة في سوق العراق للاوراق المالية The impact of capital expansions in profitability Applied study on the group of companies listed in Iraqi stock Exchange

اسم المؤلف: اسعد جاسم نعمة
اسم المشرف: علاء عبد الحسين صالح الساعدي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: All companies around the world require investment in fixed assets in order to achieve their business goals and maximize shareholders' wealth. Consequently, investment in fixed assets is expected to be followed by an increase in the profits of these companies. study aims to measure the impact of capital expansions on the profitability of listed companies in Iraqi Stock Exchange. Where the multiple - effect (within) regression model was used, where the Panel Data was adopted for a period of ten years from 2005 to 2015 to measure the relationship between capital expansions and profitability. To the negative impact of size on the relationship between capital expansions and profitability, The number of companies selected in the study sample reached (57) joint stock companies from different economic sectors, which represents 60% of the size of the society. The study found that capital expenditure and the size of the company have a positive effect on the profitability of companies. The impact was found in four sectors (industry, hotels, services and agriculture). These sectors comprise, or 52.63%, The study also found that there is no statistically significant relationship between the capital and profitability expansions of listed companies in Iraqi market for securities in the following three sectors (banking sector, investment sector and insurance sector).

اثر استخدام الاسهم في تنمية الاستثمار المالي : بحث تطبيقي في سوق العراق للاوراق المالية Impact of using stocks In developing of financial investment An Applied research at the Iraq Stock Exchange.

اسم المؤلف: احمد صلاح معروف
اسم المشرف: حسين عاشور جبر العتابي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: العلوم المصرفية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The research trying to identify the extent of the impact of shares as a financial instruments in the development of financial investment in Iraq and the extent of the contribution of shares in financial investment in the Iraq Stock Exchange to develop and Cubs Search Securities Iraq market, where is the market is the only place for trading financial instruments for the duration of 2009_2015 in order to find out whether the effect of shares and whether they have an affect in a positive financial investment size or not, it has been relying on a series of annual reports issued by the Iraq stock exchange, which contains a set annual indicators for the development of the market each year. The research in several chapters of the theoretical and practical aspects of financial stocks and to invest was based on research on the key premise including three secondary hypotheses that (and no statistically significant relationship of the shares in the development of financial investment) .The research found a set of are the following1_ low trading volume of non - Iraqis, compared with 2013 significantly, reaching stocks sold ratio by foreign investors in 2015 (223%) as well as the decline in the number of shares bought and this negative index where the foreign investor is one of the basic pillars of the financial investment which represents the amount of currency difficult falling to invest in the Iraqi economy.2_.The first hypothesis is that there is an influence relationship between the stock variable and the volume index. As a result of the use of multiple regression, there is an effect relationship between a set of stock indices and trading volume.The most important recommendations1_Need for a large holding companies with large capital into other sectors listed on the market to be able to compete with the banking sector in the control of the trading volume in the market .2_Hope the bonds included in the trading process as soon as possible, especially the central bank bonds because of their distinctive characteristics make it a powerful and effective tool in attracting moneysources different from the community, through the profit guarantee property as well as the stability of the time period it as well as low risks and low degree of vulnerability to the circumstances surrounding omitted which makes them a tool to attract new funds, and a tool for the development of financial investment in Iraq and raise the overall trading volume in the market after the decline in recent years .

بعض طرائق تقدير انموذج الانحدار اللوجستي المشروط في حالة البيانات الطولية وتطبيقها في التلوث البيئي

اسم المؤلف: يوسف خليل عيسى
اسم المشرف: انتصار عريبي فدعم الدوري
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: غالبا ما يعتمد الانحدار اللوجستي الشرطي لدراسة العلاقة بين نتائج حدث ما وعوامل تشخيصية محددة من اجل تطبيق الانحدار اللوجستي والاستفادة من قدراته التنبؤية في الدراسات البيئية. اذ تهدف هذه الرسالة الى اثبات اسلوبا جديدا لتطبيق الانحدار اللوجستي الشرطي في البحوث البيئية من خلال طرائق الاستدلال المبنية على البيانات الطولية. وذلك لانه مع الاستجابات المتقطعة هناك تبعية لا تتجزا للتغير في المتوسط. وبذلك يتطلب التحليل الاحصائي للبيانات الطولية الاساليب التي يمكن ان تراعي بشكل سليم للترابط داخل الموضوعات لقياسات الاستجابة. اذا تم تجاهل هذا الارتباط فان استدلالات مثل الاختبارات الاحصائية وفترات الثقة يمكن ان تكون غير صالحة الى حد كبير. ولتقدير انموذج الانحدار اللوجستي الشرطي لغرض تحليل التلوث البيئي الناتج عن تصفية النفط في المصافي كدالة لانتاج النفط والعوامل البيئية تم استعمال طريقة معادلة التقدير المعممة (GEE) Generalized Estimating Equation في صياغة طرائق الاستدلال، التي من شانها تسهل تقدير انموذج الانحدار اللوجستي الشرطي بالاستفادة من الارتباطات الفعلية بين الاستجابات في البيانات، وكذلك بنية الارتباط المحددة من خلال مقدرات الشطيرة الحصينة (RSE) robust sandwich estimators ، فضلا عن تطبيق العديد من معايير اختيار الانموذج المختلفة. ثم تقييم اداء كلا من نماذج الانحدار اللوجستي الشرطية عندما تكون التاثيرات ثابتة ومختلطة مع تحليل بيانات التلوث وفق طريقة الامكان الاعظم Maximum Likelihood Estimator (MLE). اما في الجانب التطبيقي فقد تم الحصول على بيانات التلوث البيئي من شركة مصافي الوسط في العراق والتي تمثل مجموعة من الملوثات البيئية الطولية وهي الجسيمات العالقة (PM2.5) Particulate matter، وكبريتيد الهيدروجين (H2S) Hydrogen sulfide، واكاسيد النيتروجين (NOx) Nitrogen oxides، والامونيا (NH3) Ammonia، وغاز اول اوكسيد الكاربون (CO) Carbon monoxide، وثاني اوكسيد الكاربون (CO2) Carbon dioxide، والاوزون (O3) The Ozone، ومن خلال تطبيق كلا الطريقتين GEE وMLE لتقدير النماذج المختلطة والثابتة تم اثبات انه باستعمال انموذج الانحدار اللوجستي الشرطي هو اسلوب تقييم حصين للدراسات البيئية، فمن المهم ان نلاحظ انه في محاولة لاختبار مدى حصانة هذا الاسلوب، مع بيانات التلوث في مجموعة بيانات واحدة تستعمل في بناء او اكتشاف علاقة تنبؤية هي مستويات التلوث العالية المتمثلة في النظام البيئي C3)) تنتهك فرضية استقلالية البدائل غير ذات صلة (IIA) Independence of Irrelevant Alternatives ومن ثم قد لا ينطبق على افتراض الحالة الطبيعية. وبالنتيجة فان انموذج الانحدار اللوجستي الشرطي مختلط التاثيرات يكون اكثر دقة لدراسات التلوث، لانه من المحتمل ان تولد نماذج الانحدار اللوجستي الشرطية استنتاجات غير دقيقة مع التاثيرات الثابتة فقط. هذا لان انموذج الانحدار اللوجستي الشرطي مع كلا من التاثيرات الثابتة والعشوائية يقدم افكارا تفصيلية على المجموعات (العناقيد) التي تم تجاهلها الى حد كبير من قبل انموذج الانحدار اللوجستي الشرطي ثابت التاثيرات | Conditional logistic regression is often used to study the relationship between event outcomes and specific prognostic factors in order to application of logistic regression and utilizing its predictive capabilities into environmental studies. This thesis seeks to demonstrate a novel approach of implementing conditional logistic regression in environmental research through inference methods predicated on longitudinal data. Because with discrete responses there integral dependency for change in the mean. Thus, statistical analysis of longitudinal data requires methods that can properly take into account the interdependence within - subjects for the response measurements. If this correlation ignored then inferences such as statistical tests and confidence intervals can be invalid largely. For estimating the conditional regression model for the analysis of environmental pollution resulting from the oil filter in refineries as a function of oil production and environmental factors using the generalized estimating equation (GEE) method in the formulation of inference methods that facilitate the conditional logistic regression model taking advantage of the actual correlations between responses in the data, as well as the specific correlation structure through robust sandwich estimators (RSE) as well as application many of various model selection criteria. We then evaluate the performance of both fixed - effects and mixed - effects conditional logistic regression models with the pollution data analysis according to the maximum likelihood method (MLE). Either in the applied side has been getting the data of environmental pollution from Midland Refineries Company in Iraq are represents a group of environmental pollutants longitudinal is Particulate matter (PM2.5), Hydrogen sulfide (H2S), Nitrogen oxides (NOx), Ammonia( NH3), Carbon monoxide (CO), Carbon dioxide (CO2), The Ozone (O3) and by applying both the GEE and MLE methods to estimate a fixed and mixed models was prove that use the conditional logistic regression model is a robust evaluation method for environmental studies, it is important to note that in an effort to test the robustness of this method, with the pollution data in one set data used to construct or discover a predictive relationship is high pollution levels of the ecosystem (environmental system C3) violates the Independence of Irrelevant Alternatives (IIA) hypothesis and therefore the normality assumption may not apply. Therefore, the mixed - effects conditional logistic regression model is more accurate for pollution studies, because the conditional logistic regression models with fixed - effects only potentially generating flawed conclusions. This is because the conditional logistic regression model with random and fixed - effects provides detailed insights on groups (clusters) that were largely overlooked by fixed - effects conditional logistic regression model

تحدي محاسبة التكاليف الملائمة للاستخدام في ظل الذكاء الصناعي ودورها في تحقيق رضا الزبون : بحث تطبيقي في شركة الصناعات الالكترونية The challenge of cost accounting Fitness for use in under the artificial intelligence and its role in achieving customer satisfaction An application study in the Electronic Industries Company

اسم المؤلف: وسام عزيز شناوة الساعدي
اسم المشرف: رياض حمزة البكري
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة - التكاليف
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يعد تحقيق رضا الزبون اهم عوامل النجاح الرئيسة في الوحدات الاقتصادية , اذ انه يختصر كل الاسبقيات التنافسية التي تعتمد عليها الوحدات في مواجهة منافسيها في الاسواق المحلية والعالمية , بسبب التغيرات التي طرات في بيئة الاعمال والمتمثلة في شدة المنافسة , والتغير في اذواق الزبائن والتطور التكنولوجي , فينبغي على الوحدات الاقتصادية التوجه نحو تطبيق المفاهيم التي تؤدي الى تحقيق رضا الزبون , فمتى ما تحقق رضا الزبون فان ذلك يعني ان الوحدات الاقتصادية ستحقق جميع اهدافها.اكتسب البحث اهميته من الاعتماد على تقنيات الذكاء الصناعي لتحقيق الملائمة للاستخدام من وجهة نظر الزبون , من خلال برنامج مقترح يساعد الوحدات الاقتصادية على تحقيق رضا الزبون وبالتالي تتمكن من زيادة حصتها السوقية , ونمو مبيعاتها , وتحقيق اهدافها.يهدف البحث الى تبني مفاهيم الملائمة للاستخدام من وجهة نظر الزبون والاعتماد على تقنيات الذكاء الصناعي التي تساعد الوحدات الاقتصادية في تقديم منتج ينسجم مع توقعات الزبون واحتياجاته من المواصفات والتكنولوجيا الملائمة.يستند البحث الى فرضية رئيسة مفادها ان الاعتماد على مفهوم الملائمة للاستخدام من وجهة نظر الزبون في ظل الذكاء الصناعي يساهم في تحقيق رضاه بصوره اكثر كفاءة.خلص البحث الى مجموعة من النتائج , ابرزها ان مفهوم رضا الزبون ترك اثره في محاسبة التكاليف ونظم التكلفة من حيث المفاهيم والدور الذي تقوم به, وان الاعتماد على تقنيات الذكاء الصناعي يساهم في تحقيق الملائمة للاستخدام من وجهة نظر الزبون وبالتالي يؤدي الى تحقيق رضا الزبون. واختتم البحث بمجموعة من التوصيات منها , ينبغي على ادارة الوحدات الاقتصادية تبني المفاهيم الملائمة للاستخدام من جهة نظر الزبون والذكاء الصناعي لغرض تحقيق رضا الزبون وكذلك تبني النظام المقترح والعمل على تحقيقه من خلال تهيئة الكوادر المدربة والمؤهلة وبناء قاعدة بيانات خاصة بتغذية النظام. | Achieving customer satisfaction is the most important key success factors in the economic units, as it sums up all the competitiveness of priorities on which they depend units in the face of its competitors in the domestic and global markets, due to changes in the business environment and of the intensity of competition, and changes in the tastes of customers and technological development, should be the economic units to go about the application of the concepts that lead to customer satisfaction, when what has been achieved customer satisfaction, this means that economic units will achieve all its goals.Research gained importance of relying on artificial intelligence techniques to achieve Fitness for use of the customer's perspective, through a proposed program that helps economic units to achieve customer satisfaction and thus be able to increase its market share, and sales growth, and achieve their goals. The research aims to adopt Fitness for use concepts of the customer's perspective and rely on artificial intelligence techniques that help economic units to provide a product in line with customer expectations and needs of specifications and appropriate technology.Research is based on the key assumption that rely on Fitness for use concept of the customer's perspective in light of artificial intelligence contributes to the satisfaction more efficiently. The research found a set of conclusions, most highlighted that the concept of customer satisfaction to leave its impact on the cost accounting systems cost in terms of concepts and the role that you do, and that rely on artificial intelligence techniques contribute to investigation of Fitness for use of the customer's perspective and thus lead to customer satisfaction. Finally the Research showed a set of recommendations which should be on economic units management adopt Fitness for use concepts from customer's perspective, as well as the adoption of the proposed system and work to be achieved through the creation of cadres trained and qualified and building database specially for feeding syste

تاثير العمليات الارهابية في مؤشرات تداول قطاع المصارف المدرجة في سوق العراق للاوراق المالية : دراسة تطبيقية The Impact of Terrorist Attacks on the Banking Sector Indicators listed in the Iraqi Stock Exchange.An Applied Research submitted to the

اسم المؤلف: وجدان حسين عبيد
اسم المشرف: نغم حسين نعمة
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: العلوم المصرفية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تناول البحث تاثير العمليات الارهابية على مؤشرات التداول في سوق العراق للاوراق المالية والتي تتضمن (عدد الجلسات ,وعدد الصفقات ,عدد الشركات المتداولة ,حجم التداول , والقيمة المتداولة ) . والهدف من البحث هو : 1 - دراسة وتحليل مؤشرات تداول السوق التي تتضمن (عدد الجلسات، عدد الصفقات، عدد الشركات المتداولة , حجم التداول، القيمة المتداولة) من خلال مدة الدراسة(2014 - 2015) ومدى تاثرها بالعمليات الارهابية التي يمر بها العراق. 2 - امكانية الاستدلال من خلال التحليل اي من مؤشرات تداول الاكثر تاثرا بالعمليات الارهابية .وتوصل البحث الى جملة من الاستنتاجات : 1 - مساهمة القطاع المصرفي كانت بالمركز الاولى من نشاط السوق من خلال مدة الدراسة ((2015 - 2010 واضمحلال دور القطاعات الاخرى وضعف مساهمة بعض القطاعات مثل قطاع التامين وقطاع الاستثمار اذ كانت المصارف الاكثر تضرر بعد عام 2014 نتيجة توقف العديد من فروع المصارف .2 - زيادة العمليات الارهابية ادت الى انخفاض مؤشرات التداول في سوق العراق للاوراق المالية (عدد الجلسات ,عدد الصفقات ,حجم التداول , القيمة المتداولة ) والعكس صحيح. وكان المؤشر الاكثر تاثر بالعمليات الارهابية هو مؤشر القيمة المتداولة ثم حجم التداول ثم عدد الصفقات ويليها عدد الجلسات بعد عام 2014. | The study dealt with the impact of terrorist operations on the indicators of trading in the Iraqi Stock Exchange, which includes (number of meetings, number of transactions, number of traded companies, volume traded, value traded). Technical analysis was used to analyze these indicators.The aim of the research is : The aim of the research is : 1. Study and analysis of market trading indicators that include (number of sessions, number of transactions, number of traded companies, volume of traded, value traded) through the period of study (2014 - 2015) and the extent of their impact on the terrorist operations that Iraq is going through.2 - The possibility of inference through technical analysis, which is one of the most influential trading indicators of terrorist operations.The research reached a number of conclusions : 1 - The contribution of the banking sector was in the first degree in the market activity through the period of study (2010 - 2015) and the decay of the role of other sectors , the weak contribution of some sectors such as insurance sector and investment sector as the banks were most affected after 2014 due to the suspension of many branches of banks.2 - Increase in terrorist operations led to a rise in trading indicators in the Iraqi market for securities (number of sessions, number of transactions, volume traded, value traded) and vice versa. The most influential indicator of terrorist operations was the value traded index, the volume of trading, the number of transactions followed by the number of meetings after 2014.The research concluded with several proposals : 1 - The Iraqi market for securities is very small and the market is not mature, just like a number of stock markets. It is very volatile in the case of a bad security situation. Therefore, it is necessary to develop policies and mechanisms that improve the current situation and encourage investors to continue their investments. especially with the existence of a sense of confidence in investors because of the security fluctuations in the country.2. The market will recover when political instability and terrorist attacks are overcome ,the introduction of further plans and improvements in the functioning of the market will reduce the gap between market activity and security conditions.

تحليل العوامل المؤثرة على طلب وثيقة تامين نقل البضائع المتعددة الوسائط Insurance AN Analysis of the EFFECTIVE factors on the policy request of multimedia goods transfer An Applied research at the Iraqi insurance company

اسم المؤلف: هنوة حسين احمد الموسوي
اسم المشرف: نبيل محمد الخناق
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: التامين
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The secure transport of goods is one of the most important branches of marine insurance run by the Iraqi insurance company because of the risks that arise while conducting maritime transport where their goods during transport to several risks. It does not accept any maritime carrier conduct voyage without an insurance cover for that flight and maritime carrier both because the presence of this cover provides him with protection and reassurance. It was selected as the Iraqi insurance company being one of the organizations that contributed to supplement the national economy in a period ago to find out the obstacles to their work and processed to ensure the provision of better services to its customers as well as increased revenues and development capabilities. The most research problem in low and documents secure transfer of multimedia merchandise sales for the period of (2000 - 2012) and the negative impact that resulted in lower revenues and declining role in the insurance market, both domestically and internationally, as well as a decrease in the number and size of premiums and insurance policies. The research aims to identify the reality of the company's work and stand on the constraints and processed by identifying the influences that cause an increase or a decline in demand for the policyholder and the diagnosis of lower demand for document research topic factors, and work to improve and raise the level of this sector. Find adopted a blueprint hypothetically reflects the nature of the relationship and influence between the variables, and a number of major and minor hypotheses that reflect these relationships, has been used by the researcher to measure these variables (60) samples were recovered (55) of them, were excluded (3) of them to not to answer accurately, were analyzed ( 52) Mnha.oukd been using a set of statistical methods and descriptive data processing and the study of the relationship between research variables as well as personal interviews in Acharkh.tousel search to a group of the most important conclusions of the lack of a clear policy in the marine insurance premium pricing of the goods in the Iraqi insurance company adversely affects the demand for buying and documentation of marine insurance model, and the lack of the company into a promotional program for its sales of insurance policies on the transfer of goods, concluded Find a set of recommendations, the most important benefit from the advantages offered by all means of transportation in terms of cost, speed, security, and then get transport at lower cost and higher quality with optimal use of means of transport, which positively affect the activation of promotional methods of the national economy in order to stimulate increased demand for insurance documents on the transfer of goods, as they help change individuals attitudes and desires purchasing as well as it works to improve the insurance reputation

دور ديوان الرقابة المالية الاتحادي في تدقيق الدور الاشرافي للبنك المركزي العراقي على المصارف الخاصة The Federal Board Of Supreme, Role Audit The Oversight Of C.B.I On Private Banks

اسم المؤلف: هناء عواد حسين المحياوي
اسم المشرف: علي محمد ثجيل المعموري
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة القانونية
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: في ظل عالم اليوم المتسارع والمليء بالمخاطر يعد القطاع المصرفي من اكثر القطاعات الحيوية عرضة للمخاطر ، وعلى الاجهزة المعنية بالرقابة الاشرافية على عمل المصارف ان تاخذ دورها الفاعل والمؤثر في وضع المصارف على المسار الصحيح والمتوافق مع المناهج المعتمدة عالميا . ويعد ديوان الرقابة المالية الاتحادي الجهة الحكومية الرئيسية للرقابة المالية في العراق اذ يقوم بالرقابة المالية المنتظمة على الوحدات الاقتصادية المملوكة للدولة بما فيها المصارف العامة ولا تجيز له التشريعات الاتحادية بتدقيق ورقابة المصارف الخاصة ، لكن يجوز للديوان الرقابة على البنك المركزي العراقي ومن مهامه تدقيق اداء الدور الاشرافي للبنك المركزي ومسؤوليته تجاه المصارف الخاصة . لذا هدف البحث الى بيان الاطار العام للدور الاشرافي الذي تمارسه البنوك المركزية على اعمال المصارف ومنها المصارف الخاصة ومحاولة فهم اليات تدخل المؤسسات الاشرافية في مراقبة النشاط المصرفي ، والقيام بتنفيذ مهمة تدقيق الاداء على وفق معايير التدقيق للاجهزة العليا للرقابة المالية والمحاسبة ودليل تقويم الاداء للبرامج والسياسات الصادر عن ديوان الرقابة المالية الاتحادي لسنة 2013 ، وبيان دور ديوان الرقابة المالية الاتحادي في تحسين مستوى اداء الدور الاشرافي للبنك المركزي العراقي على المصارف لاسيما المصارف الخاصة . وتكمن مشكلة البحث في ضعف الدور الاشرافي للبنك المركزي على المصارف الخاصة ، ومحدودية عملية تدقيق الاداء المنفذة من قبل ديوان الرقابة المالية الاتحادي في تدقيق الدور الاشرافي للبنك المركزي بالرقابة على المصارف وفقا لاساليب تدقيق الاداء الذي تتبعه الاجهزة العليا للرقابة المالية والمحاسبة , واستند البحث في حل مشكلاته الى فرضيتبن الاولى فاعلية الدور الاشرافي للبنك المركزي العراقي في الرقابة على الجهاز المصرفي على وفق معايير الرقابة الاشرافية المتبعة دوليا يساهم في تطوير المنظومة المصرفية ويقلل من تعرضها لمخاطر تهدد استمرارها او تقلل من مستوى مساهمتها في تحقيق التنمية الاقتصادية المستهدفة في البلاد . والثانية يسهم تدقيق اداء الدور الاشرافي للبنك المركزي في تفعيل دوره باتجاه تطوير الياته الاشرافية والرقابية وضمان الارتقاء باساليب الرقابة على المصارف بما يكفل النهوض بالقطاع المصرفي ودعمه.وقد توصل البحث الى مجموعة من الاستنتاجات اهمها : 1. ان من الاهداف الرئيسية للاشراف المصرفي التاكد من ان المصارف لديها نظام مصرفي قادر على تلبية احتياجات التنمية الاقتصادية والاجتماعية ضمن الاطر القانونية والارشادات التي يعمل في ضوئها العمل المصرفي في البلاد لتتمكن كل وحدة مصرفية من العمل في نظام مصرفي سليم يتمتع بالقدرة والكفاءة الادارية التي يستطيع من خلالها من ادارة موجوداته ومطلوباته بكفاءة ، ولها الملاءة المالية المناسبة لتحقيق كفاية راس المال , والحصول على السيولة المناسبة بالقدر المناسب وفقا للمعايير والقوانين المصرفية .2. ان الدور الاشرافي للبنوك المركزية على المصارف لا تنحصر في مجال توجيه الائتمان الممنوح من قبل المصارف من خلال تنفيذ اهداف السياسة النقدية ، وانما تشمل اليات واساليب تسعى في مجملها الى ضمان امن المودعين وتحقيق استقرار النظام المصرفي .3. يساهم ديوان الرقابة المالية الاتحادي في دعم اداء الجهات التي تنظم عمل القطاع الخاص في العراق لرفع مستوى اداء هذا القطاع للمشاركة في بناء اقتصاد عراقي متين قادر على تلبية احتياجات التنمية الاقتصادية المستهدفة للبلاد .4. وفي ضوء الاستنتاجات فقد تم التوصل الى مجموعة من التوصيات من اهمها : 1. قيام الجهات المشرفة على القطاع المصرفي بوضع الخطط المستقبلية للنهوض بالعمل المصرفي الى المستوى المطلوب والذي يتناسب مع تحقيق التنمية الاقتصادية والتطور الاقتصادي المستهدف والمستجدات العالمية في البيئة المصرفية. 2. على السلطات الاشرافية المسؤولة عن مراقبة النشاط المصرفي التحقق من قيام المصارف بالالتزام بالاحكام القانونية والتنظيمية وفحص شروط استغلالها والعمل على تحسين جودة اعمال تلك المصارف دون عرقلة اوتدخل في سير اعمالها.3. ان اشراك ديوان الرقابة المالية الاتحادي في متابعة اداء الجهات التي تنظم عمل القطاع الخاص في العراق يتطلب استحداث شعبة متخصصة بالشؤون الاقتصادية ضمن قسم الدراسات الفنية والبحوث في دائرة الشؤون الفنية والدراسات من اصحاب الخبرة العملية بالاضافة الى حملة الشهادات العليا في الدراسات المالية والاقتصادية لكي يقع على عاتقها اداء هذه المهمة بمهنية عالية للاسهام في رفع مستوى اداء هذه الجهات وتقديم الدعم المطلوب لتنشيط القطاع الخاص في العراق . | The Banking system, with the risky world of today, is the riskiest .The institutions that conduct oversight and control over banks should play their vital and influential role in bringing them to the right track that is consistent with globally accepted approaches.Federal Board of Supreme Audit is the governmental institution responsible for financial control in Iraq .It conducts regular auditing of state owned economic units including state banks .FBSA is not allowed to audit private banks, as per legislations, but it can audit central bank of Iraq .Auditing the oversight role of CBI over private banks is one of FBSA's missions. The objective of this research is to address the oversight role of CBs over the works of banks namely private ones and understand the interference mechanisms of oversight institutions in controlling banking activities as well as analyzing performance audit with the view to identify obstacles and remedy the resulting problems of audit. More over highlighting the role of FBSA in improving the performance of the oversight role of CBI over banks and private ones in particular. The research problem is the poor oversight role over banks in general and private ones in particular .The performance audit conducted by FBSA on the oversight role of CBI over banks is limited according to the performance audit techniques followed by SAIs. The research, in addressing these problems adopted two hypotheses .The first is that the Effectiveness of the supervisory role of the Central Bank of Iraq in control of the banking system, according to the supervisory control standards followed internationally contributes to the development of the banking system and reduce exposure to risks to continuity or reduce the level of its contribution to the achievement of the target of the country's economic development. and reduce its contribution to the targeted economic development in the country. The second is that performance audit of the oversight role of CBI contributes to the activation of the role so as to develop its oversight in addition to upgrading control techniques over banks in a way that ensures the improvement and support of banking system. The research comes up with the following conclusions, the most important of which are as follows : 1. that of the primary purposes of the Banking Supervision to make sure that banks have a banking system that is able to meet the economic and social development needs within the legal framework and guidelines that works in the light of the banking business in the country to be able to all banking unit of work in a sound banking system that has the ability and administrative efficiencies that can through which the administration of its assets and liabilities efficiently , and have the appropriate financial solvency to achieve the capital adequacy , access to adequate liquidity to the extent appropriate , in accordance with banking standards and laws.2. subdue an audit carried out by the Federal Office of financial control for the role of supervisory CBI analytical process to the extent of their contribution to raising the level of his performance , and to execute the task of auditing the performance according Auditing Standards of Supreme Financial Control and Accounting Guide performance evaluation of the programs and policies adopted by the Board of performance Federal financial control for the year 2013 .3. contributes to the Federal Audit Court in support of the performance of those who govern the operation of the private sector in Iraq to raise the level of performance of this sector to contribute to building a strong Iraqi economy able to meet the target of the country's economic development needs. The research has come to the most important set of conclusions1. do their supervising the banking sector develop future plans for the advancement of banking work to the required level and commensurate with the economic development target and global economic developments in the banking environment and development2. The supervisory authorities responsible for monitoring banking activity verification of the banks to abide by the legal and regulatory terms and conditions of use and examination work to improve its quality without blocking Aotdechl in the conduct of its business .3. Involving BSA Federal monitor the performance of those who govern the operation of the private sector in Iraq requires the creation of a specialized division of economic affairs within the technical studies and research at the Department of Technical Affairs , studies the owners of practical experience in addition to the campaign to senior certificates in the financial and economic studies to falls upon themselves to do the job professionally to contribute to raising the level of performance of these entities and to provide the support needed to stimulate the private sector in Iraq.

بناء نظام للتنبؤ بطلب الحمل الكهربائي في بغداد Build a System For Forecasting The Electrical Load Demand in Baghdad

اسم المؤلف: هادي طلال جعفر
اسم المشرف: نشات جاسم محمد
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: نظم المعلومات الادارية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: This research studies how to build a dynamic system for forecasting the electrical demand in Baghdad city by comparing between Statistical Methods in time series analysis such as Seasonal Auto Regressive Integrated Moving Average model (SARIMA),Transfer Function Model with single input - single output(TFMSISO) and Data Mining techniques in prediction using Artificial Neural Networks model such as (Multi - Layer - perception neural networks with sliding windows (MLP - NN - with sliding windows) and dynamic recurrent neural networks RNN's such as the Non - Linear Auto regressive network with exogenous input (NARX Network)), which studies the dynamic relationship between electricity consumption and its relevant variables exogenous variable such as temperature, the Weekly data from January 2007 to December 2014 for all - electric residences in Baghdad are used for this study.Depending on the automated system that built using (Visual C#, Matlab) the results showed the superiority of the non - linear Auto regressive network with exogenous input (NARX Network)) by using some error criterion

تاثير تطبيق متطلبات القياس والافصاح لمعايير الادوات المالية الدولية في نطاق التدقيق ومسؤوليات المدقق Effect of Apply International Financial Instruments Standards Measurement and Disclosure Requirements on Audit Scope and Auditor Responsibilities

اسم المؤلف: يوسف طه ياسين
اسم المشرف: سعد سلمان عواد المعيني
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تشير معايير المحاسبة والابلاغ المالي الدولية الى المبادئ والاسس التي يلتزم بها عند اعداد القوائم المالية, والتي يبدي المدقق الخارجي رايه الفني المحايد عنها على وفق نطاق التدقيق, ويسعى جاهدا لبذل العناية المهنية المناسبة كي لا يتعرض للمسؤولية ايا كان نوعها بسبب الضرر الذي قد يلحق بمستخدمي القوائم المالية الذين اعتمدوا على رايه, ويكمن هدف البحث في التعرف على تاثير تطبيق متطلبات القياس والافصاح لمعايير الادوات المالية الدولية في نطاق التدقيق فضلا عن تاثيرها في مسؤوليات المدقق الخارجي اذا ثبت تقصيره او اهماله باحد الجوانب التي تؤدي الى تضليل المستخدمين.ولتحقيق هدف البحث قام الباحث باختبار فرضيات البحث, اذ نصت الاولى (يؤثر تطبيق متطلبات القياس والافصاح الخاصة بمعايير الادوات المالية الدولية في توسيع نطاق عملية التدقيق), في حين نصت الفرضية الثانية (يؤثر تطبيق متطلبات القياس والافصاح الخاصة بمعايير الادوات المالية الدولية في مسؤولية المدقق الخارجي), واختبرت الفرضيات في عدد من المصارف الخاصة المدرجة في سوق العراق للاوراق المالية, اذ حللت التقارير المالية السنوية للمصارف عينة البحث لمعرفة مدى التزامها بمتطلبات القياس والافصاح الواردة في معايير الادوات المالية الدولية لتحديد تاثيرها في النطاق, فضلا عن تطبيق تلك المتطلبات في القوائم المالية لتحليل الاختلافات ومعرفة تاثيرها في مسؤولية المدقق الخارجي.وقد توصل الباحث الى استنتاجات عديدة من ابرزها وجود اختلافات بين القياسات والافصاحات المحلية والدولية في القوائم المالية, اذ بلغ التباين الحاصل في الاوزان النسبية الخاصة بالقياس والافصاح (48%) و(30%) على التوالي, فضلا عن تفاوت المعالجات المحاسبية للاستثمارات وما يتعلق بها من حسابات للمصارف عينة البحث.وفي ضوء الاستنتاجات قدم الباحث توصيات من اهمها ضرورة قيام مجلس المعايير المحاسبية والرقابية بالتحديث المستمر للقواعد المحاسبية العراقية وادلة التدقيق, فضلا عن تطوير مهارات المدققين الخارجيين في مجالات تدقيق القيمة العادلة, لتغطية نطاق التدقيق وتقليل المسؤولية الملقاة على عاتقه مما ينعكس على جودة عملية التدقيق. | IAS/IFRS refers to the principles and basics that must compliance in the preparation of financial statements, which the auditor express his impartial opinion about it according to audit scope, The auditor is actively seeking make the appropriate and professional care so as not exposed to any kind of liability because of damage to the users of financial statements who relied on his opinion. The research aims to recognize the effect of international financial instruments standards measurement and disclosure requirements on the audit scope and auditor's liability If it is proved negligence to one of the aspects that lead to mislead users.To achieve the research objective, the researcher had test the research hypothesis, the first one stipulated that (international financial instruments standards measurement and disclosure requirements effects on expanding the audit scope), while the other one stipulated (international financial instruments standards measurement and disclosure requirements effects on auditor's liability), these hypothesis were test in the annual financial reports of Iraqi private banks listed in Iraqi Stock Exchange (ISX) to find out the extent of its compliance with international financial instruments standards measurement and disclosure requirements to determine the effect on the scope, in addition, the researcher apply the requirements in the financial statements to analyze the variances and find out the effect on auditor's liability.The researcher had reach several conclusions, the most prominent were a gap between local and international measurements and disclosures in the financial statements, as the difference reached in relative weights (48%) and (30%) respectively, as well as disparity of accounting treatments to investments accounts in the banks.The researcher recommend that regulatory and accounting standards board must do continuous updating Iraqi accounting rules and audit evidence with the international standards and develop auditors skills related to fair value auditing, to cover audit scope and reduce his responsibilities which reflect on audit quality

تقويم اداء الجامعات العراقية في ظل مؤشرات الاداء المالي ومعايير الجودة الشاملة : بحث تطبيقي في جامعة كربلاء Evaluating Performance of the Iraqi Universities in light of Financial Performance Indicators and Comprehensive Quality Standards An applied Research in the University of Kerbala

اسم المؤلف: نوفل محمود موسى التميمي
اسم المشرف: فؤاد عبد المحسن الجبوري
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: كربلاء
الصفحات الاولى:
المستخلص: تعد الجامعات العراقية من المؤسسات المهمة التي ترفد سوق العمل بالملاكات الفنية والاكاديمية والمهنية وفق معايير ومؤشرات مالية متفق عليها ينبغي توافرها وتطبيقها، ومن تلك المعايير المهمة، معايير الجودة الشاملة التي اعدت اساسا في التصنيف الدولي للجامعات وكذلك المؤشرات المالية، لذا فان مشكلة البحث تتمحور في ضعف تطبيق معايير الجودة الشاملة والمؤشرات المالية للجامعات العراقية مما يجعلها غير مواكبة للتطورات والتحسينات للجامعات الرصينة.والهدف الرئيس للبحث هو تقويم اداء الجامعات العراقية من خلال تطبيق المؤشرات المالية المعتمدة من قبل ديوان الرقابة المالية الاتحادي ومعايير الجودة الشاملة لاجل الارتقاء بالاداء الجامعي العراقي وان عملية تقويم الاداء تسهم في تشخيص مواطن القوة والضعف داخل المؤسسة التعليمية مما يسهل ايجاد الحلول المناسبة للمشاكل التي تواجهها. ولتحقيق هذا الهدف تم اجراء دراسة تطبيقية في جامعة كربلاء (عينة البحث) ومن الاستنتاجات المهمة التي توصل اليها الباحث ان عملية تحديد المؤشرات الخاصة بقياس مستوى الاداء تعد ركنا اساسيا ومهما في عملية تقييم الاداء، من اجل مراقبة الاداء وتحسينه ومعرفة اسباب الانحرافات لاتخاذ القرارات السليمة، لذلك تعد مؤشرات الاداء المالي ومعايير الجودة الشاملة اكثر شمولية لانشطة المؤسسة التعليمية وما تحتويه من ادوات لقياس الجودة التي تعد ضرورية لتحسين وتطوير الاداء.واوصت بعدد من الوصايا اهمها ضرورة تبني معايير ومؤشرات عند تقويم اداء المؤسسة التعليمية كونها تعد البديل الامثل لقياس مستوى الكفاءة في العملية التعليمية والفاعلية في تحقيق الاهداف، فضلا عن شمولية هذه المعايير وما تحتويه على مؤشرات للجودة التي تعد ضرورية لتحسين الاداء. | Iraqi universities are important institutions that provide the labor market with technical, academic and professional staff according to agreed financial criteria, indicators that should be met and applied. Among those important criteria are the comprehensive quality standards, which were developed primarily in the International Classification of Universities, as well as financial indicators. Therefore, the problem of research is centered on the weakness of the application of comprehensive quality standards and financial indicators of Iraqi universities, making them not keep up with the developments and improvements of the universities.The main objective of the research is to evaluate the performance of Iraqi universities through the application of financial indicators approved by the federal financial control office, and comprehensive quality standards to improve Iraqi academic performance. The process of evaluating performance contributes to the diagnosis of strengths and weaknesses within the educational institution, making it easier to find appropriate solutions to the problems that face.To achieve this goal, an applied study was conducted at Kerbala University (the study sample). One of the important results of the study, the process of determining performance level indicators is an essential and important part of the performance appraisal process. In order to control, improve performance and know the causes of deviations to make sound decisions. Therefore, financial performance indicators and overall quality standards are more comprehensive for the institution's activities. The quality measurement tools that are necessary to improve and improve performance. The study submits a number of recommendations such as : the need to adopt criteria and indicators when evaluating the performance of the educational institution, as it is the ideal alternative to measure the level of efficiency in the educational process and effectiveness in achieving the goals. As well as the comprehensiveness of these standards and the quality indicators that are necessary to improve performance

تاثير ادارة الجودة الشاملة في تحسين اداء المؤسسه الخدمية - دراسة حالة في ديوان محافظة ديالى The impact of the application of the requirements Of Total Quality Management in improving institutional performance ( A case study in diyala governorate office

اسم المؤلف: نورة سهيل محمد
اسم المشرف: نادية لطفي عبد الوهاب الجنابي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: التخطيط الاستراتيجي
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The research aims to measure the impact of the application of total quality to improve the performance of the Office of Diyala province management requirements in addition to identifying the nature of the relationship between the requirements of comprehensive quality management and institutional performance of the Court of Diyala province. The problem of research is that there is a weakness in the implementation of the requirements of Total Quality Management which reflected negatively on the quality of services provided to citizens and the lack of infrastructure in some areas of the province and the delay in the completion of many important projects such as road projects and school buildings, as well as the administrative procedures and mechanisms within the Diwan still largely routine weighing on citizens and causing delays in the completion of transactions In order to achieve the objective of the research, a questionnaire was adopted which consists of (the main variable) which is the requirements of TQM and the sub - variable of (improving performance) and distributed in the Diyala Diyala Governorate the research community to the managers and their assistants and heads of departments and their meanings and heads of the people and their assistants and a number of employees and the number of questionnaires distributed 189 Questionnaire 186 was recovered, including a questionnaire, while the rest was considered damaged, was tested two major research hypotheses which, one assumes the existence of a positive relationship between the application of quality and performance improvement and other management requirements assumed the existence of the Tathirlttbaiq administration requirements Improve the quality of the performance of the Office of the province, and some of the assumptions made were rejected sub - hypothesis concerning the existence of a positive relationship between the support of senior management and performance improvement sub - hypothesis concerning the existence of a positive relationship between continuous improvement and performance improvemen . The research found that the concern of officials of the security implications of the province has had a significant impact in the delay of projects and the deterioration of services provided to citizens as well as the senior management have a great desire to mobilize financial resources and the necessary support to implement this methodology was to start forming a quality team to take on The researcher recommended the need to develop a comprehensive strategic plan for the Diwan of the province, which is shared by the directors of the service departments associated with the ministry. It also recommended the assignment of responsibilities and powers in accordance with the qualifications and experience of the ministry. Assigned to him so that there is no loss of resources

تطوير نظام المعلومات المحاسبي على وفق متطلبات سلسلة القيمة لترشيد القرارات الادارية The development of accounting information system in accordance with the requirements of the value chain to rationalize administrative decisions

اسم المؤلف: نور فالح حسن
اسم المشرف: نضال محمد رضا الخلف
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: برزت اهمية نظام المعلومات المحاسبي من اهمية المعلومات التي تعد حجر الاساس او المادة الخام في صناعة القرار الاداري اذ انها تزود الادارة بالمعرفة اللازمة وتقلل حالة عدم التاكد كما ان توفير المعلومات لكل نشاط من انشطة سلسة القيمة تمكن المديرين من اتخاذ القرارات الرشيدة التي ترفع من مستوى ادائها وتحقق النجاح للشركة , وقد تناول موضوع الدراسة الحالية جوانب مختلفة من التساؤلات وحاول وضع الكثير من الحلول والمعالجات من خلال فصول الدراسة النظرية والتطبيقية الاربعة ، بهدف تحسين جودة نظم المعلومات المحاسبية في الشركة العامة لصناعة البطاريات ومن خلال ربط نظم المعلومات المحاسبية بتحليل سلسلة القيمة. وبعد تبلور الاطار الفكري والفلسفي ومراجعة ما سبق من جهود بحثية ذات علاقة، صيغت فرضية الدراسة لتختبر في شركة العامة لصناعة البطاريات بغية تحديد استعمال نظم المعلومات المحاسبية والتوافق بين جهود انشطة سلسلة القيمة المتمثلة بانشطة البحث والتطوير، والتصميم، والانتاج، والتسويق، والتوزيع، وخدمة الزبون وبما يحقق ترشيد القرارات الادارية. ولاجل اختبار فرضية الدراسة، والتحقق من سريان انموذجه استعمل الاتي : - 1. تحليل الانشطة الرئيسة في شركة العامة لصناعة البطاريات . 2. تحديد الدور المرتقب لنظم المعلومات المحاسبية فى انشطة سلسلة القيمة .3. تحديد معلومات التكاليف التى يجب توفيرها فى انشطة سلسلة القيمة ، والتى تؤدى الى التاثير على نظم المعلومات المحاسبية التى تساعد على ترشيد القرارات الادارية.وانطلاقا من ذلك هدفت الدراسة الى تعزيز دور نظام المعلومات المحاسبي في انشطة سلسلة القيمة لترشيد القرارات الادارية من خلال تقديم انموذج مقترح لتطوير نظام المعلومات المحاسبي على وفق تحليلات سلسلة القيمة لدعم القرارات الادارية. قد توصلت الباحثة الى الاستنتاجات ومن اهما : 1 - الاعتماد على نظام المعلومات المتطور من شانه رفع كفاءة اداء الشركة من خلال امداد المديرين بالمعلومات اللازمة لترشيد قراراتهم . 2 - يساعد نظام المعلومات المحاسبي من رفع كفاءة انشطة سلسلة القيمة من خلال تقديم المعلومات الملائمة لاحتياجات تلك الانشطة . | Emerged the importance of accounting information system and the importance of the information, which is the cornerstone or the raw material in the industry of the administrative decision, as they provide the necessary knowledge management and reduce uncertainty as to the provision of information for each activity in the value chain enabling managers to take sound decisions, which raises the level of performance of the company's success was proceeding, the subject of the current study different aspects of the questions and tried to put a lot of solutions and remedies through classroom theory and four, with a view to improving the quality of accounting information systems in the public company for batteries by linking the accounting information systems analysis of the value chain.After the crystallization of the intellectual and philosophical framework for the review of the related research efforts, formulated the hypothesis of the study to test in the general company for manufacturing of batteries in order to determine the use of accounting information systems and compatibility between the efforts of the activities of the value chain of research and development activities, and design, production, marketing, distribution, and customer service, and that achieves the rationalization of administrative decisions.In order to test the hypothesis of the study, and the verification of the validity of used as follows : - 1 - Analysis of the activities of the chairperson of the general company for manufacturing of batteries.2 - Determining the future role of accounting information systems in the activities of the value chain.3 - Determine the cost information that should be provided in the activities of the value chain, which will lead to the impact on accounting information systems which help to rationalize administrative decisions.Proceeding from that aimed at strengthening the role of accounting information system in the activities of the value chain to rationalize administrative decisions by providing a model of a proposal to develop accounting information system in accordance with the analyzes of the value chain to support administrative decisions.The researcher has reached the conclusions and most important is : 1 - reliance on sophisticated information system would improve the efficiency of the performance of the company by providing managers with the necessary information to rationalize their decisions.2 - The accounting information system helps to increase the efficiency of value chain activities by providing information appropriate to the needs of those activities

اثر المخاطرة القطرية في محفظة الاسهم المثلى : دراسة تطبيقية في سوق العراق للاوراق المالية للمدة 2005 - 2015 The impact of country risk on the Optimal Stock portfolio (Applied Study in the Iraq Stock Exchange for the period 2005 - 2015

اسم المؤلف: نور صباح حميد الدهان
اسم المشرف: حاكم محسن محمد الربيعي ميثاق هاتف الفتلاوي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: العلوم المالية والمصرفية
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: كربلاء
الصفحات الاولى:
المستخلص: As a result of the financial and economic shocks and repeated crises experienced by the global economy in the last decades of the twentieth century and the beginning of the twentieth century atheist and, Faced and facing most countries with a foreign debt of many problems in the debt service and the owner of a big find at the domestic level on the one hand and the outside on the other hand, pushing for more attention to variables and terms very important Consistent with these data, Among the most important of these variables are the country risk and which summarizes the country's commitments to creditors, and therefore the risk of longer - Faisal on the side of domestic and foreign investment is the main determinant in attracting or avoid those investments based on that variable or indicator (country risk).The advantage of the financial sector are generally higher risks and the large size and number of securities and financial aspects of the investment, which is characterized as an uncertainty in the side returns, so the problem of any investor - centric nature of the securities that it is possible to form through the investor portfolio among a large number of possible investment portfolios and so came the drafting of the study the problem as follows : 1. What are the stocks that make up the optimum investment portfolio in the Iraq Stock Exchange during the years 2005 - 2015?2. Does the return and risk of the investment portfolio is characterized by relative stability, optimal in every year for the period 2005 to 2015?3. Is there a correlation between the country and the impact of the risk of Iraq and between return and risk of2the investment portfolio during the optimum period of study?Depending on the study, the problem of the main hypotheses of the study were as follows : 1. similar stocks within the optimal portfolio for each year in the Iraq Stock Exchange.2. The return and risk in the investment portfolio optimum Iraq Stock Exchange of stability during the period (2005 - 2015)3. There is a correlation and significant effect between country risk for Iraq and between return and risk of the investment portfolio during the optimum period of study.This study aims to build an optimal portfolio in the Iraq Stock Exchange for each year of the study identified from 2005 until 2015, and analysis of data each portfolio separately and stocks involved in building the optimal portfolio in a manner simple arrangement. And thus measure the impact based on the evidence of country risk country risk (ICGR) in the optimal investment portfolio expressed as a yield and risk investment portfolio on an annual basis.In order to achieve the main goals of the study, the study was divided into four chapters, which included the first chapter of country risk investment portfolio and the ideal : a knowledge. As part of the second chapter came under some previous systematic study of cognitive efforts address. The third chapter singled side applied to the study, including measuring the impact of country risk in the investment portfolio optimal, came by three Investigation boss, the study concluded that a set of conclusions that emerged from the study and in the light of which were drafted a number of recommendations were formulating it all in the fourth quarter.

القياس والافصاح عن الترتيبات المشتركة وفقا للمعايير المحاسبة الدولية لتعزيز جودة الابلاغ المالي : دراسة تطبيقية في الشركة العامة للصناعات الكهربائية Measurement and disclosure of Joint Arrangement to Enhance the Quality of Financial Reporting : A Field Study of the General Company for Electrical Industries

اسم المؤلف: نـور سـمـيـر سـبـتـي
اسم المشرف: ابتهاج اسماعيل يعقوب
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان المحاسبة هي لغة الاعمال وتتطور لتلبية المستجدات الاقتصادية والاجتماعية في مختلف دول العالم ، حيث ان هذه التطورات يجب ان تنسجم مع التشريعات والقوانين السائدة مما ينعكس بدوره على اختلاف اسس القياس والافصاح المحاسبي . حيث تهدف الدراسة الى تسليط الضوء على عقود الشراكة مابين القطاع العام والخاص ، وتم اختيار صيغة الترتيبات المشتركة لعينة البحث ، وخلق التقارب الدولي من خلال تبني تطبيق معيار الابلاغ المالي للترتيبات المشتركة (IFRS11) وجعل البيئة الاستثمارية العراقية جاذبة للشركات الاجنبية الرصينة من خلال تطبيق الاطار المقترح لتعزيز جودة الابلاغ المالي . توصلت الدراسة الى هي ان الترتيبات المشتركة هي احد صيغ الشراكة مابين القطاع العام والخاص , وان البيئة العراقية كانت غير مستجيبه للتغيرات الاقتصادية ولم تتكيف معها وهذا ما عكسة النظام المحاسبي الموحد الذي افتقر الى التبويبات والمعالجات المحاسبية الخاصة بالترتيبات المشتركة , ولنجاحها ضرورة توافر بيئة داعمة من الناحية القانونية والتشريعية وتسهيلات الحكومية فضلا عن اتباع المعايير الدولية بهذا الشان ، وقدم البحث عددا من التوصيات اهمها التحديد الصريح لنوع عقود الشراكة مع القطاع الخاص وان يحدد بدقة وموضوعية حيث يعد التحديد السليم خريطة الطريق لاختيار طريقة الابلاغ المحاسبي الملائمة وضرورة اتباع معيار الابلاغ المالي IFRS11)) لتعزيز جودة الابلاغ المالي . | The accounting is the language of business and evolve to meet the economic and social developments in the various countries of the world, where these developments should be consistent with the prevailing legislation and laws, which in turn is reflected at different bases Measurement and disclosure . The study aims to highlight the partnership contracts between the public and private sector, was chosen as a formula joint arrangements for the research sample, and the creation of international convergence through the adoption of the application of standard financial reporting to a joint arrangement (IFRS11) and make the Iraqi investment environment attractive to foreign companies sober through the application of the proposed framework to enhance the quality of financial reporting. Study is concluded that the joint arrangement is a partnership formulas between the public and private sector, and that the Iraqi environment was non - responsive to economic changes and did not adapt and this is reflected in the consolidated accounting system, which lacked the tabs and accounting treatments for joint arrangements, but their success the need for a supportive environment of the legal, legislative and government facilities as well as to follow the international standards in this regard, and the research presents a number of recommendations including explicit delineation of the type of partnership contracts with the private sector and that accurately and objectively determine where is the proper identification of the road map to choose the way of proper reporting of accounting and the need for a standard financial reporting (IFRS11) to enhance the quality of financial reporting

دور التوجه الاستراتيجي في ممارسات الحوكمة : دراسة حالة في وزارة المالية - مكتب المفتش العام Strategic Orientation Role in Corporate Governance Practices Case study in the Ministry of Finance / General Inspector Office

اسم المؤلف: نائل رسول سعيد الجزائري
اسم المشرف: علي موات الصيهود السوداني
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: تقويم الاداء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تناول البحث متغيرين رئيسين هما التوجه الستراتيجي وممارسات الحوكمة واللذين يحتويان على متغيرات فرعية لكل منهما, وسعيت من خلال التحليل الاحصائي لمتغيرات البحث الى بناء انموذج لتحقيق التوجه الستراتيجي بالاعتماد على الممارسات الجيدة للحوكمة والتي تتلاءم مع الدائرة المبحوثة(مكتب المفتش العام لوزارة المالية) حيث جمعت بيانات ومعلومات من عينة حجمها (40) شخصا يمثلون الادارات العليا والوسطى ممن يعنون بصناعة القرار في الدائرة المبحوثة. حيث تمثلت مشكلة البحث بماهية التوجه الستراتيجي ومدى الالمام به بالاضافة الى وجود علاقة ارتباط وتاثير بين التوجه الستراتيجي وممارسات الحوكمة من عدمه, بالاضافة الى معوقات تطبيق ممارسات الحوكمة التي تتاثر بالقرار الستراتيجي. واستعملت البيانات الخاصة بمكتب المفتش العام لوزارة المالية والمقابلات والزيارات الميدانية وقائمة فحص بوصفها ادوات لغرض جمع البيانات, وصممت قائمة الفحص استنادا الى مصادر محكمة عدة بالاستعانة بورشة العمل التي اقيمت لتصميم فقرات القائمة والاستعانة بالادارة العليا والوسطى للدائرة المبحوثة حيث تضمنت القائمة (57) فقرة ضمن ثلاثة محاور تغطي متغيرات البحث وجرى اختبار عدد من الفرضيات التي تقيس علاقة الارتباط والاثر بين المتغيرين حيث استعملت مقاييس الانحدار الخطي البسيط ومعامل ارتباط بيرسون والمتوسط الحسابي والانحراف المعياري ومعامل التفسير. وتوصل البحث الى استنتاجات عدة وهي ان الرؤية والرسالة والاهداف في عينة البحث تتصف بعدم التركيز بالاضافة الى ان الدائرة المبحوثة لا يوجد فيها توجه ستراتيجي واضح في التطبيق كان يكون دفاعيا او تحليليا او استباقيا وان هناك ممارسات عدة تقوم بها الدائرة تتلاءم مع ممارسات الحوكمة ومع توجهات العمل الستراتيجية لها. لذا من الضروري بناء انموذج قياسي للتوجه الستراتيجي يوائم ممارسات الحوكمة للوصول الى اداء افضل للدائرة المبحوثة. | The research variables two main thrust of the strategic orientation and governance practices and which contain sub - variables of each, and I sought through a statistical analysis of the research variables to build a model for achieving orientation strategic relying on good practices of corporate governance and that fit with the surveyed department (General Inspector Office in Ministry of Finance), where the collected data and information from a sample size of (40) people representing the upper and central departments who mean industry decision - researched organization. Was where the research problem what the Strategic Orientation and the extent of knowledge of him as well as a correlation between the impact and the Strategic Orientation and Governance practices of whether or not a relationship, as well as obstacles to the application of corporate governance practices that are affected by the strategic decision. And use the data for General Inspector Office in Ministry of Finance, interviews and field visits and a checklist as tools for the purpose of data collection, designed checklist based on several sources court with the help of the workshop which was held for the design of the paragraphs of the menu and the use of senior management and the middle of the organization of the surveyed which included the menu (57) paragraph within three axes cover research variables were tested a number of assumptions which measure the correlation and effect relationship between the two variables are used as measures of simple linear regression and Pearson correlation coefficient and the arithmetic mean, standard deviation and coefficient interpretation. The research found to several conclusions, which is that the vision, mission and goals in the research sample is characterized not focus well that researched the organization where there is no directed strategic and clear in the application as if the defensive or analytical or proactive, and there are several practices carried out by the department fit in with corporate governance practices and with job trends her strategy. Therefore, it is necessary to build a record for a specimen strategic orientation aligns corporate governance practices to get to the better performance of the organization under study

الدور التفاعلي لقدرات التعلم التنظيمي في تحسين الابداع وخفض التراجح والروتين التنيطمي : دراسة استطلاعية لاراء عينة من المديرين في المستشفيات الحكومية في البصرة The modeter role of organizational learning Capabilities in improving innovation and reducing decline and organizational routines An exploratory Study for a Sample of Managers in Pubic hospitals in Basrah

اسم المؤلف: وادية عطية عطشان
اسم المشرف: هادي عبد الوهاب عبد الامام
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: health organizations are suffering from a large number of organizational obstacles that have negative impact that prevent or reduce the levels of innovation in it. This is justified by the interest of the study to diagnose the extent of the direct impact of decline and organizational routines in organizational innovation. In addition to determining the role of the moderator impact of organizational learning capabilities.The conceptual framework of the study was based on five main variables for organizational inertia was a mediator variable : Decline and Routine independent variables, organizational Innovation is dependent variable, addition of organizational learning capabilities are moderator variable. The problem of the study was confirmed through a number of structured interviews with a number of managers. Since, this study applied in eight public hospitals in Basra.The present study has relied on descriptive design (Descripto - Explanatory) which is complementary to exploratory research and is intended to interpret the results after describing them. The data was collected through the questionnaire tool for a sample of managers numbered (201) they were randomly chosen. This study used a number of statistical methods, the most important of which were (the analysis, the descriptive and the explanatory statistics, the path analysis) based on SPSS.v.22 - Lisrel.92 - AMOS .v.22).Therefore, this study reached a number of conclusions, the most important of which is : 1 - There is a direct negative impact of the organizational decline, especially (internal recession and failure to adapt to the external environment) and organizational routine (organizational rules) on organizational innovation.2 - There is a direct negative impact of the organizational decline and organizational routine in increasing the level of organizational inertia, in addition to the direct effect of the inertia on reducing the level of Innovation. 3 - There is an moderator role (improved) to organizational learning capabilities on the relationship between decline and organizational routines with organizational inertia, as well as the moderator impact of organizational learning capabilities on the relationship between organizational inertia and innovation

حل مشكلة النقل الضبابي الكسرية باستعمال الطريقة الثنائية المبسطة مع تطبيق عملي The Intelligence of Dual Simplex Method to Solve Linear Fractional Fuzzy Transportation Problem with practical application

اسم المؤلف: مينا يوسف محمود
اسم المشرف: فاتن فاروق صالح البدري
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: بحوث العمليات
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تعتبر مشكلة النقل من الاساليب الرياضية المهمة المساعدة في عملية اتخاذ القرار الملائم في نقل كمية من المواد السلع من مصدر تصنيعها الى مراكز الطلب المتعددة بهدف سد حاجة هذا المراكز وباقل التكاليف الممكنة.في هذا البحث تم عرض مشكلة النقل الضبابية الكسرية بقيود الطلب والعرض وكذلك قيد اضافي بالنسبة لمنتج البنزين وهو قيد الشوائب وحلها بالطريقة الثنائية المبسطةتم تطبيق النموذج اعلاه على نقل منتوج البنزين من المستودعات ( الدوره, الكرخ , الرصافة ) الى المحطات المهمة في بغداد وهي (الخالصه, المثنى ,القناة , الادريسي , الجبهه , الميثاق , قطع 68 , حي البنوك , الصمود , المنصور , اليرموك , العامل , السيديه ) ونقل منتج الكاز من مستودعات ( الدوره, الكرخ , الرصافه ) الى المحطات (القناة ,الادريسي ,الجبهه ,قطاع 68, الميثاق ,التاجي غربي ,بغداد, النرسيان ,البياع ,الايواء ,الشرطه الثانيه) التابعة للشركة العامة لتوزيع المنتجات النفطية التابعة لوزارة النفط العراقية واستخراج كلفة النقل لها وكذلك استخراج الارباح الناتجة عن بيع المنتج وبعد ذلك ايجاد النسبة بين كلفه النقل الى الارباح المستحصلةتم استخدام الطريقة الثنائية المبسطة لحل مشكلة النقل الضبابية الكسرية حيث تم اخذ دالة الهدف في البسط وحلها على حدا ثم دالة الهدف في المقام وحلها على حدا . واستخدام دالة الرتب الضبابية لدالة الانتماء المثلثية لازالة الضبابية من بيانات الشوائب الموجودة في البنزين ومن خلال التطبيق توصلت الباحثة الى ما يليان النتيجة النهائية لكلفة النقل نسبة الى الارباح التي تم الحصول عليها باستخدام الطريقة الثنائية المبسطة لمنتج البنزين هي (0.08 , 0.0670.069, )اما لنتائج النهائية التي تم التوصل اليها بالنسبة لمنتج الكاز فهي( 0.150 ' 0.158 ' 0.16 ) | The transportation problem considered to be one of an important mathematical method assist in the decision - making process in the transfer of appropriate amount of material goods manufactured from a source to multiple demand centers in order to fill a need that the centers. and at the lowest possible costIn this research we have represented the fractional fuzzy transport problem with the constraints demand and supply, as well as being an extra constraint for the product gasoline is called impurities and solving it using the duall simplex method The application of the model above the gasoline product transferred from warehouses (duraa, Karkh, Rusafa)To the task stations in Baghdad, a (khalsa, Muthanna, kanaa, Al - Idrisi, algabha , al methak, sector 68, hay albenook , alsomood , Mansour, Yarmuk, alamel, Saidiya) and the transfer of kerosene product from warehouses (duraa, Karkh, Rusafa) to terminals ( kanaa, Al - Idrisi, algabha, sector 68,methak , Taji ,west of Baghdad, Alnarcian, Baya, alewaa , alshorta al thanea) of the company for public distribution of petroleum products under the Ministry of Iraqi oil and the extraction cost of transportation has. As well as the extraction of profits from the sale of the product and then find the ratio between the cost of transportation to the profits obtained, The duall - simplex method was used to solve the problem of fractional fuzzy transport where the opjective function was taken in the numerator and solved separately and then the target function in the denominator and solved separately. The use of the fuzzy grade function of the trigonometric function to remove the fuzzy from the impurities found in gasoline and through application, the researcher reached the following, Through the application the researcher suggested the following The result is the final cost of transportation to the proportion of profits that were obtained by using the method of bilateral simplified product is gasoline Min z = (0.08 , 0.067,0.069)and the final of the results that have been reached for the kerosene 0.150 ' 0.158 ' 0.16 ) ) product are

شخيص واقع زراعة النخيل باستخدام تحليل SWOT : دراسة تحليلية في مديرية زراعة محافظة البصرة Diagnosis of the reality palm cultivation Using SWOT Analysis (An Analytical study in the Directorate of Agriculture of Basra Governorate

اسم المؤلف: مؤید غازي فرحان المكصوصي
اسم المشرف: شذى احمد علوان التميمي
الموضوع العام: الادارة والاقتصاد
السنة: 2018
الموضوع الدقيق: التخطيط الاستراتيجي
الدرجة: دبلوم عالي
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: The research aimed to diagnosis the actuality of Basra Agriculture Directorate and to identify the reasons that led to a decline in the number of palm trees in the province of Basra. The research was based on an analytical method in analyzing the collected data by means of one of the important scientific research tools which is the inspection list which was designed according to the accurate standards. The research was conducted in Basrah Agriculture Directorate and its agricultural divisions. A 30 managers and Administrators were studied as a research community. The checklist consisted of (63) items distributed among the internal resources and external factors of the environment as the following : (Financial Resources, Organization Culture, Information Systems, Materials Resources, Organizational Structure and Human Resources) in addition to (Social factors, Environmental Factors, Political Factors, laws Factors and Economical Factors).The researcher used the environmental analysis (SWOT) and how it applied to the organizational environment, which in turn leads to the diagnosis of the strategic reality to be selected by diagnosing the strengths and weaknesses of the internal environment of the Directorate of Basrah, and to identify the opportunities and threats in the external environment affecting that Directorate, as well as personal interviews.After a comparing between the strengths and weaknesses with opportunities and threats, the researcher recommended the adoption of the growth strategy because it represents a strategic option more effective in the process of restoring Iraq's status to the ranks of the world countries in the cultivation of palm trees. The researcher has also formulated other strategies that will preserve the change in palm numbers, address vulnerabilities and protect against threats the palm trees growing in Basra province.

دور وكالة الطاقة الدولية في سوق النفط العالمية للمدة 1995 - 2015 The rule of the International Energy Agency In the world oil market for the period from (1995 - 2015

اسم المؤلف: مريم علاء هاشم
اسم المشرف: نبيل جعفر عبد الرضا المرسومي
الموضوع العام: الادارة والاقتصاد
السنة: 2018
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: The energy is very assential way to fulfill man various need. It is the main nerve for economical and industrial development. Since the beginning of the world and most war that man made through history is to invade the new energy and develop it. Coal is the oldest source of energy and was exploit in economic way during industrial evolution since the beginning of eighteenth century in Britain. The share of coal was dominanted the total world consumption of energy so nineteenth century was called coal century.However, the second half of nineteenth century witnessed emerge a new source of energy was called oil. Which that mean begin a new age of capitalism conflect of obsession on oil field that concentrated in the middle east especially Arab Gulf countries. Each of it want to secure their need of crude oil and fighting with each other to control oil sources.Great capitalism countries especially Britain, United States of America, and France managed to dominate international oil industry by utilize oil and getting their oil companies enormous income. Since the beginning of second half of twentieth century large company oil was emerged especially (sevensister) in the international oil market and middle East region as the largest monopolistic organization on international level.These companies and its governments has achieved it mainly purpose is to dominate the international oil market and also make huge profits. But later those companies began lose its control on international oil market due to nationalisation process in the middle east and the lack of capitalist integration in the oil industry, emerged of OPEC organization which become to control with large range in the market oil through its control of offered oil through its control with large range in the market oil through its control of offered oil and price , as well as Israel Arabic war (October 1973 war) , cutout oil support industrial countries for this war and cause rising of price, and subsequently transform theAbstractBpower of balance in oil industry beside crude oil producer after it was with the crude oil consumer.These factors pushed USA to establish International Energy Agency in November 1974 to form a front to face the crude oil producer countries in the middle east and re control on oil market. International Energy Agency include the most consumers countries and it is 29 countries. These countries began to support renewable energy policies, develop policies of unconventional fossil fuels, lower oil consumption by impose carbon taxes and rationalisation consumption and strategic and commercial stock also support other energy sources.

اليات تسعير النفط الخام المصدر في العراق للمدة 2003 - 2016 : دراسة حالة شركة سومو The Pricing Mechanisms of Crude Oil Exported in Iraq for the Period 2003 - 2016 ( Case Study For (SOMO)) Company

اسم المؤلف: علياء عبد الامير ابراهيم
اسم المشرف: شعبان صدام منشد الامارة
الموضوع العام: الادارة والاقتصاد
السنة: 2018
الموضوع الدقيق: الاقتصاد - الطاقة
الدرجة: دبلوم عالي
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: Iraqi economy mainly depends on the oil sector since it is the basic pillar of this economy. The Iraqi oil significantly contributes to the Gross Domestic Product (GDP) in terms of a quantity of the produced oil from one hand and the prices of oil from the other hand.The Iraqi oil has marketed internally and externally by State Organization for Marketing of Oil (SOMO) since it is the only company which has the rights to marketing and pricing the Iraqi oil as well as selling to the main three markets in Europe, Near East and American markets.The oil pricing conducts globally according to prices of the international markets of oil what is called (reference oil) which includes prices of Brent, Dubai oil price, Oman oil price, and west Texas (ASCI). The contracts are conducted by SOMO for selling the Iraqi oil to the international markets since that the aim of SOMO is to find an international market for selling the Iraqi crude oil products.The present study aimed to arrive at the actual way to pricing the Iraqi oil.The study included three chapters. Chapter One is about classifications of the crude oil globally as well as the international references of pricing the crude oil. Chapter Two dealt with the importance of the oil sector for the Iraqi economy and its contribution to the GDP of Iraq. Chapter Three presented classifications of the Iraqi exported oil and the mechanisms to pricing the Iraqi oil and the mechanism of determining the quantity of the exported crude oil .The study concluded a set of recommendations and conclusions on the top of them that SOMO grant some discount for the prices of Iraqi oil on the account of the quality of Iraqi oil which is questionable since SOMO do not reveal the clear criteria for those discounts

قياس اثر الانفاق العام في التشغيل للمدة (2003 - 2014) العراق : حالة دراسية Measuring Impact of public expenditure on Employment in Iraq for the period (2003 - 2014).

اسم المؤلف: علي هادي حميد الدلفي
اسم المشرف: عبد الكريم عبد الله محمد المشهداني
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تعد سياسة الانفاق العام ركنا اساسيا من اركان السياسة المالية, ذلك لما لها من اهمية في التاثير على الاقتصاد الكلي, لذلك تعد من ابرز الادوات الفاعلة التي تستعملها السياسة المالية في التاثير على الطلب الكلي فضلا عن انها تعد احد وسائل السياسة المالية التي تعتمدها الحكومة لتوليد فرص عمل, والحد من ظاهرة البطالة, ومن ثم تحفيز النمو للاقتصاد الكلي للبلد.ومن هذا المنطلق يهدف البحث الى بيان اثر الانفاق العام في التشغيل في العراق اثناء مدة البحث, ومن ثم قياس وتحليل الانفاق الجاري والانفاق الاستثماري في التشغيل في العراق, باستعمال الاساليب القياسية المتقدمة بالاعتماد على انموذج (ARDL), وعلى وفق البرنامج الاحصائي (Eviews9) المتطور, والتحقق من مدى فاعلية السياسة المالية التوسعية في توليد فرص عمل مضافة في الاقتصاد العراقي. ان دراستنا تفترق عن الدراسات السابقة كونها لجات الى بيان اثر الانفاق العام (الجاري والاستثماري) في التشغيل اثناء السنوات السابقة التي مرت على العراق للمدة (2003 - 2014) اي من حيث المدة والمكان, كما ان الباحث تطرق الى ابرز السياسات المولدة للتشغيل .وتوصل البحث الى ان المتغيرات ساكنة عند الفرق الاول, وذلك على وفق اختبار جذر الوحدة, مما يعني رفض فرضية العدم, بسبب عدم وجود اتجاه في تحليل البيانات, كما ان النموذج لا يعاني من مشكلة الارتباط الذاتي ومشكلة اختلاف التباين, كما ان البواقي موزعة توزيعا طبيعيا وان النموذج ساكن هيكليا, ووجود علاقة طويلة الاجل بين المتغيرات, اذ ان الانفاق الجاري(LX2) اكثر تاثيرا في التشغيل في الاجل الطويل والتي بلغت (0.33%) عند تغيره((1%, بينما نجد ان الانفاق الاستثماري(LX3) عند تغيره ((1% يؤدي الى تغير التشغيل بمقدار (0.0011%) اي انه (الانفاق الاستثماري) لم يكن تاثير في التشغيل في الاجل الطويل, مما يعني وجود ضعف في العلاقة(المرونة) في هذا الانفاق الاستثماري, كما ان سببية كرانجر(Granger) اوضحت وجود علاقة سببية بين الانفاق (الجاري) وتشغيل القوة العاملة وباتجاه واحد. | Publie expenditure policy is a corneston of fisical policy because of it,s importance in influencing the macroeconomic, So it considers one of the most effective tools used by financial policy to Influence aggregate demand, and therefore regards as a means of fisical policy which is adopted py state to creat jobs and reducing unemployment and thus stimulate growth in the country. The aim of this paper is to Show the impact of the public expenditure on employmentin Iraq during the period undercosideration and there fore, measuring and analyzing the influerce of operational and Investment expenditure upon employment in Iraq py using ARDL model . In addition, the paper odentified the log ran relation ship between employment and operational pinvestment expenditure. The reseache shows that if we increase investment expenditure by 1% this will lead to in creas employment by 0.33%, ceteris paribus, while if we increase investment expenditure by 1%, this will Lead to decreate employment - by(0.0011%),Ceterisparibus. . This result means that there is a Leakage in this expenditure. The paoer, alos, reveal,s that there is a causal relation ship between operational investment and employment,According Granger - Causaility.

الصيرفة الاسلامية ودورها في زيادة العمق المالي : تجارب مختارة مع اشارة للعراق Islamic Banking and Its Role in Increasing Financial Depth - Selected Experiments With Reference to Iraq

اسم المؤلف: عقيل محمد رشيد
اسم المشرف: عمار حمد خلف
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: This study aims to explain the importance of financial depth, and to clarify the reasons for the adoption Islamic banking in various countries, It also seeks to exam the role of in Islamic banks increasing financial depth Since many studies emphasized, that the adoption of the Islamic banking leads to increase in financial depth. The study relied on the secondary data for the selected countries, in order to determine the extent of the contribution of Islamic banks in increasing financial depth, The countries such as Sudan and Kuwait has been selected on the basis of the success experiences in Islamic banking, Sudan is chosen because it follow the fully Islamic banking system, while Kuwait chosen because it has many Islamic banks working efficiently in competition from traditional banks, As well as experience of Iraq with Islamic banking since 1993. The study used (ARDL) model in the econometric analysis, which is one of the best econometric models, which is The main findings of the study are there is no relationship between Islamic banks in Sudan and the size of financial depth is natural result because in to the problems in to the Sudanese economy, as well as the lack of a relationship between the Islamic banks of Kuwait and the size of financial depth and considered this result is misleading because the GDP volume growth was much greater than the growth of deposits or credit with these banks and, finally, the results showed no relationship between the Iraqi Islamic banks and the size of financial depth is a natural result because of the of the problems that the Iraqi economy has suffered, However the most important results that have been reached by this study is the success of the work of Islamic banks need to, economic. security and stable political certainity, and then follow the Islamic system.

اثر استخدام خدمة تقنية المعلومات في تحسين الاداء الاكاديمي من خلال الدور التفاعلي للتمكين الهيكلي : دراسة استطلاعية لعينة من اكاديمي جامعة البصرة The effect of information technical service to improve academic performance through interactive role , Structural empowerment A prospective study of a sample of academic Basra University

اسم المؤلف: عرفات ناصر جاسم اليوسف
اسم المشرف: راضي عبد الله علي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: الغرض من الدراسة : - الكشف عن مدى تاثير استخدام خدمة تقنية المعلومات (المتغير المستقل ) في الاداء الاكاديمي (المتغير التابع ) بوجود التمكين الهيكلي (المتغير تفاعلي) وذلك عبر دراسة استطلاعية لاراء عينة من اكاديمي الكليات العلمية والانسانية في جامعة البصرة 0 الاداة المستخدمة : - استخدام استمارة استبانة بالاستناد الى الدراسات السابقة للتاكد من وجود التاثير بين المتغيرات الثلاثة وتم توزيعها على عينه الدراسة ومن ثم تحليل النتائج التي تم جمعها باستخدام برامج التحليل الاحصائي (SPSS.V.20,,,AMOS.V.20).النتائج : - اظهرت الدراسة وجود فجوة معرفية بين الجامعات المتقدمة وجامعة البصرة من حيث الاستخدام لخدمة تقنية المعلومات في الاداء الاكاديمي , ووجود نقص بالبنى التحتية , ونقص في التدريب الكافي على استخدام ادوات تقنية المعلومات , مع اهمية الاستخدام في ظل التمكين الهيكلي لانه يعطي نتائج ايجابية بالاداء الاكاديمي0محددات الدراسة : - عدم توافر معلومات دقيقة وكاملة حول البنى التحتية لتقنية المعلومات وذلك لعدم وجود جهة مركزية للاحصائيات الخاصة بذلك فضلا عن عدم وجود تمويل لتوافر هذه الادوات التقنية فيعتمد توافرها على الامكانات الذاتية للكليات .الاثار التي توصلت اليها الدراسة : - ان استخدام خدمة تقنية المعلومات يعمل في الاداء الاكاديمي وتقليل اعباء العمل والمهام عن كاهل الاكاديميين ويعطيهم فرصة لابراز قدراتهم ,ويبرز الدور التفاعلي للتمكين الهيكلي باضفاء وتعزيز الابتكار والابداع العلمي.القيمة من الدراسة : - ان هذه الدراسة جمعت ما بين المتغيرات الثلاثة في نموذج فرضي واحد ودراسة التاثير فيما بينهم والمقارنة بين الكليات العلمية والانسانية لمعرفة فوائد الاستخدام .الكلمات الرئيسة للدراسة : - تقنية المعلومات ، التمكين الهيكلي ، الاداء الاكاديمي0 | Purpose of study : - To show the rang of technical service of information (independent variable ) to improve academic performance ( independent variable and dependent variable ) with the existence of structural empowerment moderator variable An exploratory study of a sample of an academic scientific and human colleges in University of Basrah. is Means used : - Questionnaire form is used basing upon previous studies to be confirmed of the effect existence of the three variable which were distributed upon the study sample afterward analyzing the results collected by using statistic analysis (Spss.V20.Amos. v.20) Results : - The study showed a gap of knowledge between developed universities and university of Basrah concerning the use of technical service to improve academic performance besides lack of infrastructure and lock of sufficient exercising to use technical service with the importance of using such under the shade of structural empowerment because it gives positive results of improving academic performance .Study restrictions; - unavailability of accurate full information concerning infrastructure of technical service because there is no central specialized office of statistics moreover there is no financing to create this technical service so it depends on the potentiality of colleges .Results attained by this study : - using technical service of information leads to improvement of academic performance and reduce burden of work and duties of the academy and give them the opportunity to show their abilities and bring out the role of moderation for structural empowerment to enforce invention and scientific creation.Value of the study : - this study combines the three variables in one hypothetical sample to study mutual effect and to compare between scientific and human colleges to find out advantages of such usage .Main words of the study : - technical service of information , structural empowerment , academic performance

بناء انموذج هجين عصبي - جيني لحل مشكلة جدولة ورش العمل المضببة مع التطبيق Build a Hybrid Model (Neural - Genetic) to solve The Fuzzy Job - Shop Scheduling Problem with Application

اسم المؤلف: عبد الكريم عبد الامير عبد الكريم كوشع
اسم المشرف: محمد عبود طاهر
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: The Job Shop Scheduling Problem (JSSP) is one of the complex polynomial problems, which are increasingly complicated by the increasing overlap of jobs and machines. Despite the many methods used to find good solutions, most solutions are ineffective in practice due to uncertainty of real processing times. This is consistent with the nature of the problem, as most of the processing times are inaccurate due to different working experience and machine performance.Therefore, the maturity dates are uncertain. This study adopted a methodology of work to build a hybrid model using the artificial intelligence systems, which is represented in Hopfield neural networks and the genetic algorithm.Resolving any Fuzzy Job Shop Scheduling Problem is through fuzzing the processing times by a triple fuzzy number and fuzzing due date by a double fuzzy number. Hopfield's neural networks are used to improve the performance of the genetic algorithm by generating an initial generation of P size, represents nearoptimization solutions, used by the genetic algorithm to perform mating, crossover, and mutation. in order to obtain the best possible sequence of job orders which may contribute significantly to making the appropriate decision in order to achieve the objectives of the establishment and thus achieve the satisfaction of the customer by delivering the product on time, reduce the time of completion and maximize the use of resources.The study was applied to Al - Ghadeer Printing and Publishing Co. Ltd., where the fuzzing processing times and the fuzzing due date of the four different jobs were processed by eleven machines according to the nature of the job and based on the data in the company records.Finally, the study was able to reach a set of conclusions, the most important of which is to achieve the hypothesis of the involved research. The hybrid model proposed by the researcher will be better in obtaining the optimal jobs sequence, to reduce the finish time and to reach customer satisfaction by delivering the product at the due date through the method of the neural networks and the method of thegenetic algorithm.

اثر اجراءات التمويل المركزي على مشروعات شركات النفط الاستخراجية : دراسة تطبيقية في شركة نفط البصرة شركة عامة The Impact of central Fund on Procedures on the Projects of oil extraction companies Applied study in Basrah oil Company" (State Co.)

اسم المؤلف: عبد الحسين كاظم نعيم
اسم المشرف: عبد الحسين توفيق شبلي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: This research focused on the impact of funding procedures in projects implementation of extractive oil companies within the central funding (government general budget) by selecting Basrah Oil Company (BOC) as an applied study depending on the accounts final of the company (investment and operational) for the period between 2003 - 2015 the research aimed to analysis the impact of central procedures in the extractive oil companies and what’s the impact resulted in the (organizational structure, costs, production, revenues, and cash liquidity) for these companies and suggesting a new Procedures to process through it the delay in the funding policies and capitalize the current projects in order to accelerate the funding and capitalizing the projects for its positive impact in supporting these companies because it depends on cost plus profit margin in calculating revenues.The research deals with the basic features of state general budget and the importance and goals of investment budget in the governmental units and review the work mechanism of BOC in forming fixed assets according to the central funding of investment projects and link between the governmental accounting system (central funding) and unified accounting system (selffunding).Research hypotheses have been tested which focus on the impact of central funding procedures on the self - funding companies after completion and capitalization of investment projects.The research concludes the proof of the research hypotheses with the existence of the impact in the organizational structure, costs, production, revenues, and cash liquidity because the central funding is considered a support for self - funding companies, so it has suggested a new Procedures to fund and capitalize the projects that help in acceleration of completion and capitalization for its positive impact on those companies

التنبؤ باعداد الولادات الحية وبناء جداول الحياة لمحافظة ديالى Forecasting Numbers of live births and Build life tables for Diyala province

اسم المؤلف: عباس مهدي صالح اللامي
اسم المشرف: غفران اسماعيل كمال
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: الاحصاء التطبيقي
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تتاثر المجتمعات السكانية بالعوامل الحيوية ، فهي تزداد بعامل الولادات وتتناقص بعامل الوفيات ، كما يؤثر عامل الهجرة في حجم السكان في اتجاهين مختلفين اذ يزداد السكان بتاثير الهجرة الداخلة الى البلد ويتناقص بتاثير الهجرة الخارجة من البلد .ان العوامل الثلاث الولادات ، الوفيات ، والهجرة بنوعيها هي الاسباب الوحيدة لتغير حجم السكان في العالم في بقاعه ومناطقه المختلفة. ان ارتفاع عدد الولادات بصورة متزايدة مقارنة مع عدد الوفيات يؤدي الى حصول الزيادة الطبيعية الصافية . كما ان بناء جداول الحياة تعتمد على مبدا فرضية اخضاع فوج كامل لنفس احتمالات الوفيات (للسنة المعتمدة) ، تعتبر جداول الحياة وتطبيقاتها احد ابرز الموضوعات الديموغرافية والدراسات الصحية ، اذ تعطي صورة موجزة عن مستوى الوفيات في المجتمع واثرها على الفئات العمرية المختلفة في ذلك المجتمع وتوقع حياة الفرد لحظة ولادته او عند اي عمر ، ويمكن بناء جداول الحياة عند تحديد اعداد الوفيات والموجودة في وزارة الصحة والبيئة ومنها يتـم حساب احتمالات الوفاة ، ولهذه الجداول استعمالات كثيرة في مجال التامين وكذلك في بناء النماذج السكانية الافتراضية . وتعد السلاسل الزمنية من بين اهم الاساليب الاحصائية التي يمكن من خلالها معرفة طبيعة التغيرات التي تطرا على قيم الظاهرة مع الزمن والتنبؤ بما سيحدث من تغير على قيم الظاهرة في المستقبل على ضوء ما حدث لها في الماضي وهناك عدد من الاساليب في السلاسل الزمنية منها اسلوب السلاسل الزمنية التقليدية (معادلة الاتجاه العام الخطية والتربيعية والاسية) واسلوب السلاسل الزمنية الحديثة واشهرها نماذج (Box - Jenkins) وانموذج الانحدار الذاتي بوجود متغير اضافي (ARX) والتي تعد نقلة نوعية في تحليل نمذجة البيانات والمدخل الحديث لتحليل السلاسل الزمنية والتنبؤ بها ولكل اسلوب من هذه الاساليب ميزاته ومساؤه . تناول البحث السلاسل الزمنية ومكونات السلسلة ومراحل بناء النماذج وكذلك تطرق الى نماذج الاتجاه العام ونماذج Box - Jenkins وانموذج الانحدار الذاتي بمتغير اضافي (ARX) ومعايير المفاضلة بين النماذج وكذلك التطرق الى مفهوم جداول الحياة وافتراضاتها وانواعها واشكالها واستعمالاتها وبنائها . وتم اجراء مقارنة بين نماذج الاتجاه العام ونماذج بوكس جنكينز وانموذج الانحدار الذاتي بمتغير اضافي واختير افضل انموذج بالاعتماد على معايير المفاضلة (متوسط الخطا المطلق MAE والمتوسط المطلق للخطا النسبي MAPE) واتضح ان افضل انموذج من بين النماذج هو الانموذج المختلط ARIMA(3,2,3) للتنبؤ باعداد الولادات الحية حيث تكون قيم معايير المفاضلة اقل مقارنة بالنماذج الاخرى ويتوقع ان تصل اعداد الولادات الحية الى 44294 و44125 في العامين 2017 و2018 على التوالي . اما جداول الحياة فقد كان توقع الحياة عند الولادة للذكور هو 69.07 سنة وهو اقل من توقع الحياة للاناث والبالغ 76.49 سنة . | Populations affected vital factors, they increased by a factor of births and deaths are decreasing by a factor, as the migration factor affecting the size of the population in two different directions as the population on the impact of migration within the country to increase and decrease the impact of emerging from the country of migration. The three factors of births, deaths, and migration of both types is the only reason to change the size of the population in the world in (parts of) the different regions. The number of births is increasingly high compared with the number of deaths lead to a net natural increase. The time series of the most important statistical methods by which to know the nature of the changes in the phenomenon values over time and predict what will happen to change the apparent values in the future in the light of what happened to her in the past and there are a number of styles in the time series, including time - series method traditional (offset the general trend linear, quadratic and exponential) and style of modern time series and most famous models (Box - Jenkins) and a specimen autoregressive existence of an additional variable (ARX), which is a quantum leap in data modeling and the entrance to the modern time series analysis and forecasting and for each of these methods features analysis And its tragedy. As the construction of tables life depends on the principle of hypothesis subdue Regiment full same chances of deaths (year - based), is the tables life and their applications one of the most prominent topics demographic and studies of health, as it gives a picture of a brief the level of deaths in the community and their impact on the age groups of various the community predicted the life of the individual moment his birth or at any age, and can be building tables life when you select the preparation of deaths and located in the Ministry of health and environment such is the expense of the prospects of death, for these tables uses many in the field of insurance as well as in the construction of models population virtualization. The statistic of birth element a key in the statistics of vital and in estimate of the population growth rates of population so it is important in construction of the best model is used to predict the preparation of live births, as well as the construction of tables of life in order to provide accurate indicators of the scheme to make it able to put future plans. The research of the time series and the components of the series and stages of building models and also touched on the general trend models and models () and a specimen autoregressive variable extra (ARX) and criteria for differentiation between models and also touched on the concept of life tables, projections, kinds and forms and uses and build. It was a comparison between the general trend models and models of Box and Jenkins specimen autoregressive variable extra and was named best specimen using ready - made programs (Gretl 1.9.11 , Minitab 17 , Matlab 2013) and relying on the trade - off standards (the average absolute error ... and the average absolute relative error ...) and it turned out that the best specimen of the models is mixed specimen (3,2,3) ARIMA forecasting numbers of live births where the criteria for awarding the lowest values compared to other models and is expected to reach to the preparation of live births (44,294) and (44,125) in the two years (2017) and (2018) respectively. The life tables was a life expectancy at birth for males is (69.07) a year, which is less than life expectancy for females and adult (76.49) years.

عوائق تنفيذ الحوكمة في المؤسسة التربيوية العراقية متغيرا تفاعليا بين الحوكمة والاداء الشامل للمنظمة : دراسة ميدانية في المديرية العامة للتربية في محافظة البصرة Barriers to implementing governance in the Iraqi educational institution An interactive variable of the relationship between governance and the overall performance of the organization A survey in the Directorate General of Education in Basrah Governorate

اسم المؤلف: عباس علي محمد
اسم المشرف: عروبة رشيد علي البدران
الموضوع العام: الادارة والاقتصاد
السنة: 2018
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: Organizations and countries in general and aim to improve the performanceof their employees continuously, which is reflected positively on theoverall organizational performance, and that the educational institution in each country is considered the cornerstone in the growth and development of that country. Hence, this study is conducted in one of the important educational institutions in Iraq, specifically in the province of Basra (General Directorate of Education in Basra).The objective of this study is to investigate the ways to improve the overall performance of the educational institution. In this study, the researchers used the five - dimensional governance variable (governance leadership, basic responsibilities, behavioral standards, formally and socially accepted ethical standards, rights and responsibilities of the parties of governance) as independent variables to improve the performance (I.e., Economic performance, social performance, and environmental performance). The barriers of implementing the governance were used as an interactive variable for the relationship between governance and the overall performance of the educational institution, where the dimensions of barriers (administrative and financial corruption), Culture and negative values of the local community, the administrative bureaucracy and finally the systems and legislation of the ministry.In terms of the design and technique, the researchers relied on the quantitative design using a questionnaire which is distributed to a sample of (203) Managers randomly selected. A set of statistical methods was then SPSS.V22 and AMOS.V22) were used.The main conclusions of this study were :  A clear role of the environmental influences and mismanagement practices in the poor performance of the general Directorate of Education in the province of Basra. The negative impacts of the environment (internal and external) o n the organization have led to weaken its ability to implement the governance. There was a significant statistical impact of the implementation of governance on the overall performance of the Directorate General of Education in the province of Basra. There was need to the General Directorate of the Education of Basra as an educational and educational organization to work in accordance with the principles and guidelines of the governance.

اثر الاستقرار الاقتصادي بالتنمية البشرية في العراق للمدة 2003 - 2013 The Impact of Economic Stability on Human Development in Iraq For the period (2003 - 2013)

اسم المؤلف: شذى خالد عباس
اسم المشرف: احمد جاسم محمد العباس
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: The study seeks to analyze each of the economic stability and its indicators and human development with its indicators to demonstrate the impact of economic stability on human development in Iraq for the the period (2003 - 2013) . The study has analyzed the problem of unemployment , inflation , the general budget, economic growth , the exchange rate and how to know the mutual effect with human development indicators that Include the income, education and ealth. The achievement of economic stability indicators is an important necessity to achieve human development indicators which are important for achieving economic stability indicators because stability has become an important factor to achieve an advanced continuous training and learning in order to build a qualified capital for human development because the development is an important goal to ensure a better life for man .Through this study, it is observed that Iraqi economy was and still suffering from neglect and deterioration as a result of the wars that have led to increased looting , vandalism , large damage in many of the infrastructures and the lack of security and stability in all operations which have been reflected negatively "on a lot of indicators and led to the volatility and instability of these indicators as an indicator of inflation, unemployment, economic growth and exchange rate which reflected the impossibility to provide the basic needs of people .After (3002 ) the imbalances have became and clear the source of the Iraqi economy in spite of Iraq's possession of a lot of natural and human wealth but these haven’t utilized in a way that qualifies individuals under the main dependence and the heavily on oil revenues in the activation of human development indicators where the oil revenues remains representing the greatest part of the Iraqi budget to meet the expenses. Despite the improvement in the yields of oil production , there are many consequences of poverty in Iraqi society, so the diversity of the Iraqi economy is necessary , which made it a productive economy of wealth, including interest in the agricultural, industrial and tourism sectors which are an important factors for economic growth, that is an important way to develop the Iraqi economy as well as "the development of the oil sector as an important source to build the country.

تاثير قواعد السياسة المالية على فاعلية السياسة النقدية في العراق The impact of fiscal policy rules on the effectiveness of monetary policy in Iraq

اسم المؤلف: شاكر حمود صلال العبيدي
اسم المشرف: محمود محمد محمود داغر
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The study aims to find a relationship between fiscal discipline expressed in Fiscal Policy Rules and the effectiveness of monetary policy expressed by the supply of money and the exchange rate in Iraq for the period 1990 - 2015.The study starts from the supposition that the fiscal policy disorder has a significant impact on the effectiveness of monetary policy in Iraq, and through the adoption of fiscal rules can eliminate or reduce the impact of the financial turmoil, especially that Iraq depends on oil revenues to cover general budget expenses, making its economy vulnerably to shocks and its impacts on the reduction of general revenues of the state and thus increase the budget deficit and the accumulation of public debt, which have a reciprocal effect on the variables of monetary policy.The structure of the study was divided into four chapters to verify the hypothesis of the study , the first chapter discussed the entrance of the conceptual to the rules of fiscal policy and its relationship to monetary policy, the second dealt with the turmoil of the fiscal policy in the Iraqi economy and the possibility of achieving financial sustainability, the third chapter dealt with the prospects for the application of fiscal policy rules in the Iraqi economy, while the fourth chapter dealt with explaining of the methodology used in the standard analysis and display the results of the study, as used the test of (ARDL) and (VECM) to analyze the relationship between fiscal policy rules, which represent fiscal discipline and variables effectiveness of monetary policy (money supply, the exchange rate), and these models are the latest models in econometric , which depends on the stationary of the time series, and then test the joint integration whether there is a long - term of relationship between the variables or not and test the causal relationship of those variables.We reached the result of accepting the hypothesis that the absence of any fiscal discipline under the financial policy rules in Iraq which mainly affected on the effectiveness of monetary policy (money supply, exchange rate) for the period (1990 - 2015). Through a review of the evolution of the monetary policy variables (money supply, exchange rate) during the study period (1990 - 2015), we observed that the money supply and the exchange rate are linked with positive and proportional relationship with government spending, so we marked that the first half time of our sturdy’s time period that the rise of deficit, was covered by the new cash release, which in turn led to an increase in money supply and exchange rate (decrease in the value of the Iraqi dinar), while thebsecond half period of the study, it was marked by a higher government revenues associated with oil revenue which in turn stimulated the government to increase its spending, which in turn led to an increased in money supply without the exchange rate because of the ability of the Central bank to maintain the level of the exchange rate by using foreign currency auction and this has been confirmed by the results of the econometric study. The study recommended the adoption of fiscal rules benchmarks which contributed to determine the maximum acceptable level of government spending by GDP growth as a fiscal rule, because of the prominent role of the spending during the years of study on the money supply and inflation. As well as addressing the structural imbalance in public spending items and items of general revenue and reduce dependence on oil revenues to cover the current expenditure, and work to establish a sovereign fund for accumulating the realized financial surpluses in the years of abundance and investing them to develop the financing sources of the public budget .

دور الاحتياطيات الدولية في تحقيق الاستقرار الاقتصادي للاقتصادات الريعية تجارب دول مختارة The Role of International Reserves In Fulfillment the Economic Stability to Rentier Economies The Experiments of Selected Countries

اسم المؤلف: سلام كاظم شاني الفتلاوي
اسم المشرف: عدنان حسين يونس الخياط صفاء عبد الجبار علي الموسوي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: كربلاء
الصفحات الاولى:
المستخلص: مع تزايد الازمات المالية (المحلية والعالمية) وتاثيراتها السلبية في اغلب الاقتصادات وخاصة الريعية، اصبح من الضروري الاحتفاظ بحجم مناسب من الاحتياطيات الدولية لمواجهة هذه الازمات، اذ ان الاحتفاظ بمستو كاف من الاحتياطيات لا يقلل من تاثير الازمات فحسب، بل يجعلها اقل احتمالا. وهذا يمكن النظر اليه بوصفه محور التعديل الوقائي مما يعكس الرغبة في التامين الذاتي ومواجهة التوقفات غير المتوقعة في المستقبل. يتم ادارة الاحتياطيات الدولية بالشكل الذي يضمن كفاية هذه الاصول، التي يجب ان تكون تحت تصرف السلطة النقدية وتسيطر عليها من اجل تحقيق مجموعة محددة من الاهداف، ووفقا لذلك ان كيان ادارة الاحتياطي عادة يكون مسؤولا عن ادارة المخاطر المرتبطة بها. وعادة ما يتم حيازة الاحتياطيات لدعم مجموعة محددة من الاهداف التي تسعى السلطة النقدية الى تحقيقها. ووفقا لذلك، سارعت اغلب البلدان للاحتفاظ بحجم كاف من الاحتياطيات الدولية وان اختلفت وجهات النظر في تحديد هذا الحجم وفقا لمؤشرات محددة الا ان كل منها يعتمد على طبيعة النظام الاقتصادي في البلد ومستوى التطور الاقتصادي الذي وصل اليه. وتتباين الاقتصادات من حيث مصادر تكوين الاحتياطيات الدولية، اعتمادا على تطور بنية الناتج المحلي ومدى مساهمة مكوناته في الصادرات، فضلا عن مدى مساهمة الحساب الراسمالي والمالي. اذ تتنوع مصادر الاحتياطيات الدولية في الاقتصادات ذات الهيكل الانتاجي المتعدد. بينما ياخذ القطاع النفطي النسبة الاكبر من مصادر تكوين الاحتياطي في الاقتصادات الاحادية الجانب. اما من حيث الحساب الراسمالي والمالي فهذا يعتمد على مدى مساهمة الاستثمارات الاجنبية المباشرة وتدفق رؤوس الاموال قصيرة الاجل. ينطلق البحث من فرضية مفادها، بامكان الاقتصادات الريعية وفي ظل الادارة السليمة والكفوءة للاحتياطيات الدولية من تحقيق الاستقرار الاقتصادي عبر الموازنة بين المنافع والتكاليف، ويتباين هذا الامر بحسب كفاءة هذه الادارة وطبيعة ودرجة التطور الاقتصادي والذي يضمن الاستخدام الامثل للاحتياطيات والاكثر فعالية. وقد جاءت اهمية البحث لبيان دور الاحتياطيات الدولية في اقتصادات دول العينة وخاصة العراق. ومن اجل التحقق من فرضية البحث تم تقسيم الاطروحة الى ثلاثة فصول. اذ تناول الفصل الاول التاصيل النظري للاحتياطيات الدولية ودورها في الاستقرار الاقتصادي للاقتصادات الريعية. وتناول الفصل الثاني تطور الاحتياطيات الدولية وانعكاساتها في الاستقرار الاقتصادي لدول العينة. اما الفصل الثالث فقد تضمن قياس دور الاحتياطيات الدولية في تحقيق الاستقرار الاقتصادي لدول العينة. اذ استخدم اختبار (VAR) في قياس هذا الدور. وتعد هذه الطريقة من الطرق الحديثة في القياس الاقتصادي التي تعتمد على استقرار السلاسل الزمنية. ثم اختبار التكامل المشترك اي فيما اذا كانت توجد علاقة طويلة الامد بين المتغيرات ام لا واختبار السببية ثم تقدير متجه الانحدار الذاتي (VAR) لمتغيرات البحث. ومن اهم الاستنتاجات التي تم التوصل اليها، هي ان الادارة الكفوءة للاحتياطيات الدولية تضمن الاستخدام الامثل وبالشكل الذي يحقق الموازنة بين المنافع الناجمة عنها والتكاليف المترتبة عليها مما ينعكس دورها في تحقيق الاستقرار الاقتصادي. كما ان استغلال الفائض منها (في حالة تجاوزها الحجم الكاف) في مجالات الاستثمار وخاصة الداخلي سينعكس تاثيرها كذلك بشكل ايجابي في الاستقرار الاقتصادي. | The Financial Crises (Domestic And International) are increased and its' negative effects in most economies especially in the developing countries, It is became necessary to retain in appropriate size from International Reserves in order to confront these crises. The retaining in an adequate size form reserves doesn't abate effect of the crises solely but it also makes it lessees likely. We can consider it as a preventive which is included the amendment. It is reflected the desire for self - insurance and which is faced the unexpected interruptions in the future. The International Reserves are managed in form which is contained the sufficiency of these assets. It has to be available to the monetary authority and it is controlled to vibrate for a specific set of goals. In this context the entity managing of the reserve is usually responsible to manage the riskiness which are connected to it. It usually contains the reserves in order to support a specific set of goals which are the monetary authority seeks to achieve it. According to that most of countries are retained in an adequate size from International Reserves. even there are different views in determining this size according to specific indicators But each one is depended on the nature of economic system in the country and the level of economic development, which is reached to. Economies are disparity in the sources which is formed International Reserves. It is depended on the development in domestic product structure and the extent of the contribution of its components in exports, as well as the contribution of the capital and financial account. So the International Reserves sources are varied in the multi - productive structure of economies. While the oil sector is occupied the largest percentage from the sources which are composition the reserve the single side of economies. In the terms of capital and financial account this is depended on the extent of contribution of direct foreign investment and the flow of short - term capital. The thesis is started with supposition, The International Reserves are comprised a very big part from accesses in rentier economic so the International precincts are fulfilled main purpose in fulucing on the instable Macroeconomic in order to achieve a economic stability by limiting its' size or the efficacy use. In order to achieve the supposition of the research, it is divided to three chapters. The first chapter is dealt with the conceptual framework of International Reserves and economic stability and economic rent - seeking. The second chapter is represented the development of the Role of international reserves and its' reflection in economic stability of the sample counties. The third chapter is included the measurement the role of International Reserves in the economic stability of the sample countries. It is used test (VAR) in measurement of this role and this way is considered as one the modern methods of economic measurement which is depended on the stability of the series of time. Then it is tested the common integration whether there is a relationship between the variables for a long time or not then it is Valuated Vector Autoregressive Regression (VAR) to the variables of this research. The most important results in this research are the efficient management for international reserves included the efficient use and it achieved the counterbalance between perks which are resulted from it and the cartages which are reflected its' role in achieving the economic stability. As the utilization of the surplus in development fields especially inner one reflected its' affect in economic stability.

عوامل النجاح التنظيمي متغيرا تفاعليا للعلاقة بين ادارة الموهية والتطوير التنظيمي : دراسة استطلاعية لاراء عينة من المديرين لتشكيلات وزارة النقل في محافظة البصرة Organizational Success Factors as a Moderating Variable on The Relationship Between Talent Management & Organizational Development An Explanatory Study of The Opinions of a Sample of The Managers in Formations of The Ministry of Transport in Basrah Govern

اسم المؤلف: زهير عبد الحافظ مال الله يعقوب الاسدي
اسم المشرف: طاهر محسن منصور الغالبي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الكلمات الدلالية:
  • talent
  • talent management
  • organizational development organizational success factors .
الصفحات الاولى:
المستخلص: Business managers today seek to attract talented individuals to achieve desired goals from short - term plans that in turn achieve long - term goals for business . The study was based on the management of talent as an independent variable and its impact on organizational development as a dependent variable through the presence of the influence of organizational success factors as an interactive variable.The study adopted an explanatory method for the opinions of a sample of managers in the formations of the Ministry of Transport located in the province of Basra, which was represented by the study society, which included (the General Company of Iraqi Ports, the General Company for Maritime Transport , General Company for Land Transport / Basra Branch , General Establishment of Civil Aviation / Basra International Airport Section & Southern Railway Directorate The study also focused on the sample of the directors of the companies mentioned above (170) directors out of (304) managers.The study aimed at the importance of caring for individuals with gifted qualities and how to manage them in a way that contributes to raising the level of organizational development for the companies of the study society. The study concluded that there is a positive effect of statistical significance on the independent variable in the dependent variable , there is also a statically significant positive effect relationship of the moderating variable with the independent variable in the dependent variable .The study refer to the need to adopt talent management to adopt talented individuals and to adopt organizational success factors to contribute to raising the level of organizational development among the society of the study

انموذج تحليل تظريف البيانات الضبابي مع تطبيق عملي Fuzzy Data envelopment analysis model with Practical application

اسم المؤلف: رؤى باسل كامل
اسم المشرف: عمر محمد ناصر
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: بحوث العمليات
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان قياس كفاءة اداء المستشفيات يعد من المواضيع المهمة التي حازت اهتماما واسعا وللقطاعين الحكومي والاهلي , وان الاوضاع السياسية والاقتصادية التي يمر بها البلد اثرت بشكل مباشر على كفاءة الاداء المؤسسات الخدمية بمختلف مجالاتها , ومن هنا ظهرت مشكلة عدم كفاءة بعض المستشفيات الاهلية وذلك خلال استعمال اسلوب علمي هو تحليل تظريف البيانات الضبابي Data Envelopment Analysis Fuzzy ) ( , يهدف البحث كيفية استعمال هذا اسلوب لقياس كفاءة المستشفيات الاهلية لجانب الرصافة وتحديد المستشفيات الكفوءة والمستشفيات غير كفوءة , وتم تحديد المدخلات والمخرجات التي تؤثر على مستوى كفاءة المستشفى ومعرفة مدى استغلال المستشفيات لمواردها لانتاج اعلى قدر من المخرجات ومن اهم النتائج التي تم الحصول عليها هي قيمة كفاءة المستشفى وتحديد مقدار التخفيض في المدخلات (عدد الاطباء وعدد الممرضين وعدد الموظفين الاداريين وعدد الاسرة) ومقدار الزيادة في المخرجات (عدد الدورات وعدد المرضى الخارجيين ومعدل رضا المريض) والتي ترفع من اداء المستشفى الى المستوى الامثل , كما تم تقديم النصائح الضرورية للمستشفيات غير الكفوءة للنهوض بمستوى كفاءتها وتحسين اداءها وبيان نقاط الخلل والضعف في اداءها , ولقد تم استعمال برنامج (Win Qsb 2 وSpss 19 ) للحصول على النتائج وتحديدها وفرزها وكلا حسب طبيعة عمله واستخدام برنامج (Dea.P. - xp1) للتاكد من النتائج . | That the measurement of the efficiency of the performance of hospitals is one of the important topics that received wide attention from the public and private sectors, and that the political and economic conditions experienced by the country directly affect the efficiency of the performance of service institutions in various fields, and therefore the problem of inefficiency of some private hospitals through the use of systematic analysis Scientific research Data Envelopment Analysis Fuzzy , The aim of this study is to assess the efficiency of hospitals in Al - Rusafa, to identify efficient hospitals and hospitals, and to identify the inputs and outputs that affect the level of efficiency of the hospital and the extent to which hospitals utilize their resources to produce the highest output. (Number of doctors, number of nurses, number of administrative personnel and number of beds) and the amount of increase in outputs (number of sessions, number of outpatients and patient satisfaction rate), which elevates hospital performance to the last level, In addition, the necessary advice was provided to inefficient hospitals to improve their efficiency and improve their performance and to identify the points of weakness and weakness in their performance. The program (Win Qsb 2 and Spss 19) was used to obtain, determine and sort the results according to the nature of its work and use Dea.P. - xp1) to confirm the results.

التحليل الاحصائي لمسببات الاصابة بمرض الاسهال للاطفال دون الخمس سنوات في العراق لسنة 2016 Statistical analysis of diarrhea causes for children under five years old in Iraq for the year 2016

اسم المؤلف: رنده كاظم عبد الرزاق الصفار
اسم المشرف: ابتسام كريم عبد الله
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: الاحصاء التطبيقي
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: اهتم هذا البحث بمعرفة ودراسة مدى تاثير العوامل التـي تسبب انتشار مرض الاسهال للاطفال دون الخمس سنوات في العراق لعام 2016، اذ تعد البحوث والدراسات الخاصة بالامراض التـي تصيب الاطفال من اهم البحوث والدراسات الصحية، لانها تعد من المؤشرات الاساس التي تكشف الى حد بعيد مسيرة النمو السكاني، والبحث يبين العوامل المؤثرة للاسرة العراقية من خلال استعمال مسح التحليل الشامل للامن الغذائي والفئات الهشة في العراق 2016 اذ كانت العينة بحجم (18725)اسرة . استعمل اسلوب تحليل الانحدار الخطي المتعدد (Stepwise) لتحديد اهم المتغيـرات المتمثلة بـ (ماء الشرب من الاسالة ، الاصابة بالحمى ، السكن في بيوت الطين ، رئيس الاسرة امراة ، التصريف غير الصحي ، ملح الطعام غير مدعم باليود ، متوسط الدخل المستلم للاسرة ، رئيس الاسرة عاطل عن العمل ، رئيس الاسرة امي ، رئيس الاسرة يعاني من صعوبات جسمانية ، الاصابة بالسعال) التي تؤثر في معدل الاصابة بمرض الاسهال لدى الاطفال دون السن الخامسة وبالتالي بناء انموذج احصائي لسلوك المتغيـرات مع معدل الاصابة بالمرض.تبين لنا من خلال النتائج ان متغيـر (الاصابة بالحمى) هو الاكثـر اهمية في تكوين المتغيـر الاول اما المتغيـر الثاني فكان لمتغيـر (الاصابة بمرض السعال) في تكوينه اما بالنسبة للمتغيـر (ملح الطعام غيـر مدعم باليود) فقد ساهم في تكوين المتغيـر الثالث، وهذا يدل على ان المتغيـرات الثلاثة هي الاكثـر ضررا والتـي تسبب الاصابة بالاسهال. اما الاسلوب الثاني المستعمل في هذا البحث ايضا هو التحليل العنقودي من خلال تجميع المحافظات العراقية على اساس التجانس والتشابه والتقارب الموجود فيما بينها لكل محافظة وكذلك لعمل مقارنه بين العنقدة في حالة ادخال كل العوامل السابقة وفي حالة عنقدة العوامل الاكثر تاثيرا، اذ تبين لنا ان طول المسافة الافقية في الحالة الاولى كانت بين محافظتي (دهوك وبابل) اما في الحالة الثانية كانت بين محافظتي (دهوك وبغداد) وهذا يعكس انها تختلف في خصائصها من حيث الاصابة بمرض الاسهال لدى الاطفال دون الخامسة. | This research is concerned with the study and study of the effect of the factors that cause the spread of diarrhea for children under 5 years in Iraq for 2016. Research and studies of diseases affecting children are considered the most important research and health studies because they are among the basic indicators that reveal Population growth, and research shows the factors affecting the Iraqi family through the use of the survey of comprehensive analysis of food security and fragile groups in Iraq 2016, the sample was (18725) family.The method of linear regression analysis (Stepwise) was used to determine the most important variables (drinking water from the shed, fever, dwelling in mud houses, head of household, unhealthy discharge, uniodified salt, average family income, The head of the family is illiterate, the head of the family suffers from physical difficulties, coughing) which affects the rate of diarrhea in children under the age of five and thus the construction of a statistical model of the behavior of variables with the rate of infection.The results showed that the variable (fever) was the most important in the composition of the first variable, the second variable was the variable (cough) in the composition of either variable (salt table not supported iodine) has contributed to the formation of the third variable, The three variables are the most harmful and cause diarrhea. The second method used in this research is also the cluster analysis through the aggregation of the Iraqi provinces on the basis of homogeneity and similarity and rapprochement existing between each province as well as the work of comparison between the cluster in the case of the introduction of all the previous factors and in the case of the most complex factors, Horizontal in the first case was between the provinces of Dohuk and Babylon, in the second case was between the governorates of Dohuk and Baghdad, and this reflects that they differ in their characteristics in terms of diarrhea in children under five

قياس العلاقة بين التغيرات السكانية وبعض مؤشراث النمو الاقتصادي العراق : دراسة حالة للمدة 1990 - 2013 Measuring the relationship between demographic changes and some growth indicators the economy (Iraq case study)for the period(1990 - 2013)

اسم المؤلف: ايمان مظفر يوسف الشمري
اسم المشرف: احمد عبد الله سلمان الوائلي باسم شليبة مسلم
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: واسط
الصفحات الاولى:
المستخلص: The study of the phenomena of demographic changes and economic growth are important both at international conferences level or at the level of academic research, especially at the present time after he became world population growth is increasing significantly, and the owner of the increase of the conditions may be in many cases conditions are unsatisfactory, particularly for developing countries, which taken it upon themselves to the issue of economic development high paces and exposed their development programs and plans to stumble at times and failures at other times, population growth may be a pressure factor to the implementation of its development programs and plans and related it to the availability of material and human resources available that invest to translate these development programs and plans into reality on land, population growth may be a positive variable in the deltoid relationship between population and economic growth when the material and human resources are available and in stocks is an investor has the ability to contribute effectively to the development plan and in all economic and social sectors, then it will increase the size of the population is a positive factor in the growth process economic. And it reflected the importance of research to clarify the relationship between the variables fall within the science and economics of population demographics and economic growth indicators, which gives a real expression of the different factors in the overall effect between each other on the relationship between population change and economic growth thread impression. The research problem suffer developing countries continues to increase in the rates of population growth and what is not commensurate with the growth rates of economic growth, which creates a real problem for those economies to provide the requirements of life and economic development of those countries, and this may make the demographic changes, particularly with the increasing growth rates with effect mixed between state and whether other offers or delays in those countries factor, so that the problem liesIIin how to direct demographic changes to give a positive impetus to economic growth, not negative. While stressful search is assumed that the demographic changes exert a driving force for economic growth toward the rise times, and Guo downward at other times, according to the type of offering economic system and degree, and how to deal with these demographic changes and demographics him. The research aims to measure the relationship between demographic changes on some of the indicators of economic growth using standard relations clarify the relationship and interdependence of values and how to deal with these demographic changes. In order to achieve the premise of research and achieve its objective researcher adopted the technique of using the analytical description of economic relations, according to data and indicators for the variables and the statement of the relationship between a digital manner record for achieving the goal of the research, and based on the Arabic and English sources and a range of research to complete the search, in addition to official data published by the Chambers and institutions with regional and international relationship. He concluded research show that the impact of demographic changes become more efficient and clearly, and in a positive way in the same production setups flexible advanced economies when it is in the developing countries with setups productivity is flexible, including Iraq, where the negative impact of population growth and the inability to be exploited in a positive way, because of the weakness preparation and training, efficiency, and it is compatible with the requirements of development, the numbers are good and interest in investing in human capital gives greater efficiency and impact on economic growth, especially with the economically active category. Standard study showed there were no significant relationship between population dynamics, with economic growth indicators the subject of study and different rates and in proportion to the theoretical analysis of this relationship but because of abnormal conditions of the Iraqi economy and the large number of variables in it and the instability has been the impact ofIIIdemographic variables is less than some places appeared that it was a The moral effect. It recommends Find more attention to research and development and the studies that are population estimates, and the statement of its impact on the overall economy, in order to determine a clear relationship between population and economic and political policy, and the development of programs and policies for coordinating away the negative effects of changes in the population and to activate the positive effects of it, and increased government spending on education health and tackling unemployment, and to provide safe conditions for the community to keep the birthrate and reduce mortality and reduce immigration to preserve the society and the exploitation of technical and scientific energies and available in which to make them the foundation element in achieving economic growth and development, as the investment in the human element is the basis for the process of progress and growth.

استراتيجيات مصادر الطاقة في الصين للمدة 2000 - 2016 دراسة تحليلية

اسم المؤلف: دعاء عدنان حميد
اسم المشرف: يوسف علي عبد الاسدي
الموضوع العام: الادارة والاقتصاد
السنة: 2018
الموضوع الدقيق: الاقتصاد - الطاقة
الدرجة: دبلوم عالي
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: In light of the significant development achieved by the Chinese economy with the growing population and the rising trend towards urbanization, China has become unable to meet its increasing energy needs despite its vast size, resulting in it topping the list of the oil - importing countries since 1993. Increased energy consumption led to a rise in atmospheric pollution ,Emissions of greenhouse gases,The challenge for China is sustainability, To reduce environmental damage without disrupting socio - economic development The subject of oil security has become an important priority for the national security of China since the 10th five - year plan (2001 - 2005) where the matter of energy security was included and recognized as a security issue for the first time.The study showed that the problem is the huge increase in demand for energy to meet the requirements of economic growth, In view of the limited energy resources ,The importance of the study lies in the possibility of transferring the strategies Followed by China to achieve its energy security, And Iraq capitalize from it in particular, The study aims at identifying the current form of the system, the possibility of its continuation under the economic and environmental pressures, and identifying the development of renewable energy sources in China as the world's first in the production of hydropower and the second in the world in other types of renewable energy.This study reviewed the strategies followed by China in order to achieve its security and they can be classified into two strategies : the first strategy is carried out to maintain the security of energy and is represented by the investment in new and renewable sources of energy. This can be seen through the gradual dependence on renewable energy, especially hydropower, wind and solar energy. This strategy also depends on the new exploration operations of oil and natural gas inside the Chinese territories and focuses on developmental projects of unconventional

عوامل النجاح الحرجة وتاثيرها في اداء فرق ديوان الرقابة المالية الاتحادي : دراسة ميدانية في ديوان الرقابة المالية الاتحادي/ دائرة تدقيق المنطقة الثانية - بصرة Critical success factors and their impact on the performance of the teams of the Federal Board Of Supreme Audit Field study in the Federal Board Of Supreme Audit / Audit Department of the second region - Basra

اسم المؤلف: حيدر علي لفتة الدرويش
اسم المشرف: عروبة رشيد علي البدران
الموضوع العام: الادارة والاقتصاد
السنة: 2018
الموضوع الدقيق: التخطيط الاستراتيجي
الدرجة: دبلوم عالي
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: The objective of this study is to present the most critical success factors that have a direct impact on the performance of the teams of the Federal Board Of Supreme Audit (government support, Top management support, The work mechanism, Culture and The religion) and its impact on the performance of its teams in Governmental institutions as its one of the pillars In accordance with the Iraqi Constitution, the Financial Management and Public Debt Law and the Federal Financial Audit Bureau Law No. (31) of 2011 (revised). then adopting the checklist in the Pilot study to recognize the search problem and arbitrate the designed questionnaire according to that to collect the data in the practical side through the study sample which presented in (85) employees working within audit teams of the federal board which has direct contact in the critical success factors.The main findings in this study is there is an effect relationship and high positive correlation among the critical success factors and performance and accomplish the main hypothesis which include existence of a relationship and effects has a statistical significance indication for the Critical Success Factors on the performance of the Federal Board of Supreme Audit Teams.

السرية المصرفية كميزة تنافسية : بحث تطبيقي في عينة من المصارف العامة والخاصة SECRET BANK A COMPEITIVE ADVANTAGE Applied research in a sample of public and private banks

اسم المؤلف: حنين شاكرمحمود
اسم المشرف: حمزة فائق وهيب الزبيدي
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: العلوم المصرفية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان العمل المصرفي يقوم على مبادئ اساسية من ضمنها مبدا السرية المصرفية ، اذ يجب الحرص على هذا المبدئ حتى يكون العمل المصرفي مفيدا للافراد بصفة خاصة وللمجتمع بصفة عامة . وتعد سرية العمليات المصرفية من الناحية القانونية هي من اساسيات العمل المصرفي في جميع انحاء العالم ، وبهذا يمكن القول على ان تكون هناك ثقة بين المصرف والزبون حيث يعود ذلك الى ان الزبون قد اعطى المصرف اسراره وتفاصيل حساباته وتعاملاته المالية. لقد اصبح من غير الممكن عدم لجوء الاشخاص الى المصارف فهو ضرورة حياتية ، وانطلاقا من مبدا (اعرف عميلك) لابد للمصارف من ان تلم بمعلومات واسعة عن الزبون ونشاطه فضلا عن المعلومات المتعلقة بحساباته لديها. ويشير نظام السر المصرفي الى القيود التي تلزم المصارف بالحفاظ على سرية الزبائن ، ومن هذا المنطلق يجب ان تحاط اسرار الزبائن المقدمة الى المصارف بالكتمان ولا يمكن افشائها الا ضمن ضوابط وقوانين تنص على افشائها ، وتتيح القوانين تعزيز هذا النظام حيث يتم تشريع قوانين تهدف في المقام الاول الى عدم السماح بالكشف عن اية معلومات تخص الزبائن ، وقد وضع نظام السر المصرفي لحماية الزبائن وليس لحماية المصارف. ومع تزايد حدة المنافسة وتنوع رغبات الزبائن اصبح من الاهمية البالغة للمصارف في خلق ميزة تنافسية من خلال تقديم خدمات جيدة ومميزة من اجل الحصول على مكانة مميزة في البيئة المصرفية، فالخدمات المصرفية بالرغم من تعددها الا ان الامان والثقة والمحافظة على اسرار الزبون هي الاساس في حصول المصرف على ميزة تنافسية داخل بيئة شديدة التنافس فيما بينهم.ولهذا فقد اوضحنا في بحثنا تاثير السرية المصرفية على الميزة التنافسية وعلى جودة الخدمة المصرفية، اذ يهدف هذا البحث الى بيان مدى نجاح المصارف العراقية في الالتزام بالسرية المصرفية ، وبيان العلاقة بين الالتزام بالسرية المصرفية وتحقيق الميزة التنافسية .وقد تم اختبار هذا من خلال استخدام اسلوب الاستبيان الذي تالف من اسئلة مطروحة للموظفين ، واسئلة تم طرحها على الزبائن ، حيث تم توزيع العينه على المصارف الحكومية وهي (مصرف الرافدين ، مصرف الرشيد) ، وعلى المصارف الاهلية وهي (مصرف الشرق الاوسط العراقي للاستثمار ، مصرف الوطني الاسلامي), حيث تم توزيع(105) استبانة للموظفين فكانت (5)منها تالفه، و(70) استبانة للزبائن فكان اثنين منها تالف. ولغرض الالمام بكل المتغيرات السابق ذكرها قسم هذا البحث الى ثلاثة فصول تناول الاول فيها منهجية البحث ودراسات سابقة اما الثاني فقد تضمن الجانب النظري للبحث متمثلا بالاطار النظري للسرية المصرفية والميزة التنافسية ، وخصص الفصل الثالث للجانب العملي الذي تضمن وصفا لعينة البحث واستعراضا وتحليلا لنتائج استبانة موظفي واستبانة مراجعيها.وخلص البحث الى جملة من الاستنتاجات ابرزها : - 1 - ان الزبائن تعتمد في اختيارها المصارف التي تتعامل معها عدة ميزات من بينها مدى الحفاظ على اسرارها وعملياتها لدى المصرف.2 - ان بعض المصارف تعرضت الى شكاوي بسبب عدم الحفاظ على اسرار الزبائن.3 - ان حفاظ المصرف على اسرار زبائنه يؤدي الى جودة خدمته وبالتالي تمتعه بميزة تنافسية في حقل العمل.كما خلص البحث الى جملة من التوصيات ابرزها : - 1 - تشجيع الاستثمار الوطني عن طريق الحفاظ على السرية المصرفية وبما يؤمن عدم تسرب الاموال الى الخارج.2 - قيام المصارف بالتشدد في محاسبة موظفيها المقصرين في الالتزام بالسر المصرفي.3 - اعتماد نظم معلومات مصرفية لا تتيح المعلومة الا لمن يحتاج اليها في تادية عملها اليومي داخل المصرف | The banking business is based on the basic principles, including the principle of banking secrecy. Be careful where this principle even banking business benefits individuals in particular and society in general.Bank secrecy in legal terms is one of the basics of the banking business all over the world. Thus it can be said that there is a trust between the bank and the customer where it was due to that the customer has given his secrets and details of bank accounts and financial dealings.It has become possible is people do not resort to banks is a life necessity and the launch of the principle of ((Know your customer)) because the banks that afflict wide information about the customer and his activities as well as information relating to the accounts has.Banking secrecy system and refers to the restrictions that banks are obliged to maintain the confidentiality of customers , and this point must be kept customers provided secrets to bank secrecy and can not be disclosed only within the rules and laws providing for disclosure , and allow the laws to strengthen this system where the laws of legislation designed primarily to not be allowed to disclose any information pertaining to customers , it has been the banking system secrecy to protect customers develop and not protect banks .And increased competition and the diversity of the wishes of customers has become critical for banks to create a competitive advantage through the provision of good and distinctive services in order to obtain a special position in the banking environment , services are banking spite of the multiplicity , but the safety and confidence and maintain the customer is the foundation for the bank secrets a competitive advantage in a highly competitive environment among them.We have therefore we explained in our banking secrecy impact on the competitive advantage and the quality of banking service , where This research aims to show the extent of the success of the Iraqi banks in compliance with banking secrecy , and the statement of the relationship between the obligation of confidentiality of bank and achieve competitive advantage , has been selected through the use of style questionnaire which consisted of staff asked questions , and questions have been raised on the customers , where the questionnaire was distributed to state banks , namely, ( Rafidain Bank - Rasheed Bank ) and on the eligibility of banks , namely, ( the Islamic National Bank - Iraqi Middle East investment Bank ) .For the purpose of familiarity with all the previous variables mentioned this research was divided into three chapters I dealt with them the research methodology and previous studies , while the second has included theoretical aspect of the research represented framework theory of banking secrecy and competitive advantage , and allocated the third quarter for the practical side , which included a description of the research sample and review and analysis of the results of the questionnaire The sample questionnaire and staff reviewers summed search proceeds of conclusions notably : - 1 - Some customers rely in selected banks that deal with it on several features , including a period of maintaining secrets and operations with the bank . 2 - that some of the banks exposed to the complaints because of the preservation of the secrets of customers .3. The bank keep the secrets of his customers leads to quality of service and therefore enjoys a competitive advantage in the labor field .Find summed up as to a number of recommendations highlighted are : - 1. encourage national investment by keeping the secret Almsrgih and so as to ensure that the funds leak out.2. do banks get tough in its employees negligent accounting in compliance with banking secrecy .3. Adoption of information systems for information only affords to those in need in carrying out their daily work inside the bank

التوجه نحو قرارات الاستثمار في الغاز المصاحب ودوره في تخفيض التكاليف والمحافظة على البيئة THE TREND TOWARDS INVESTMENT DECISIONS ASSOCIATED GAS AND ITS ROLE IN REDUCING COSTS AND PRESERVING THE ENVIRONMENTAL

اسم المؤلف: حنان ابراهيم مظلوم
اسم المشرف: بثينة راشد الكعبي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يعد قطاع الغاز قطاعا مهما في العراق بسبب اهميته الاقتصادية الكبيرة في دعم الاقتصاد العراقي كونه يمثل مصدر دخل ثاني وثابت مع النفط لتمويل الموازنة العامة للدولة ويساهم بالنهوض في العديد من الصناعات التي يدخل فيها الغاز المصاحب او احدى منتجاته في صناعتها . يهدف البحث الى تحقيق اهداف عدة منها عرض القرارات الاستثمارية بصورة عامة وقرارات الاستثمار بالغاز بصورة خاصة ،و توجيه الاهتمام نحو مورد مهم يتم حرقه بالرغم من اهميته ومميزاته المتعددة واستعمالاته الكثيرة، الحفاظ على البيئة من خلال استغلال مورد طبيعي مهم ذو فوائد متعددة وباقل التكاليف ، وتوفير تكاليف الغاز السائل المستورد حاليا لتشغيل مولدات الطاقة الكهربائية . ولقد تم اختيار شركة غاز الجنوب العراقية كمجتمع للبحث وشركة غاز البصرة المشتركة كعينة للبحث واسلوب التطبيق دراسة قرار استثماري وبيان الجوانب النوعية للقرار .ان اهم الاستنتاجات التي توصلت اليها الباحثة هي ( امكانية ان يكون الغاز موردا اضافيا مع النفط لتمويل الموازنة مستقبلا وذلك لان التقدم الفني المتواصل في مجال الغاز وتعدد استخداماته اصبح ضرورة كبيرة للعراق وذلك لاهمية استغلاله وتطويره بشكل مناسب في الوضع الحالي وفي المستقبل، تقليل بعض التكاليف البيئية بسبب استخدام الغاز الجاف كوقود في توليد الطاقة الكهربائية للمحطات الغازية بحيث تقل انبعاث الغازات وبالتالي تنخفض الكلف البيئية حيث ان الوقود المستخدم حاليا يقلل انبعاث الغازات السامة مما يتطلب تحمل تكاليف حماية للبيئة فضلا عن تكاليف الوقود، ان الاستثمار في الغاز المصاحب يؤدي الى تقليل الاثر البيئي للصناعات النفطية والاستخراجية بسبب الحد من حرقه عند فوهة البئر ، واخيرا التشجيع على توسيع قاعدة الاستثمار في الغاز المصاحب بالحقول التي لازال الحرق فيها مستمر ) | The gas sector is an important sector in Iraq because of the large economic importance in supporting the Iraqi economy as a second source of income and steady with oil to finance the State budget and contributes to the advancement in many industries involving associated gas or one of his products in their manufacture.Research aims to achieve several objectives including showing investment decisions in General and investment decisions, particularly gas, and attention is important, resource heartburn, despite its importance and its features and uses multiple, preserving the environment through the exploitation of a natural resource is important with multiple benefits and lower costs, and costs of liquid gas currently imported to run the generators.I have been choosing Iraqi South gas company as a society for research and Basra gas company as a sample for research and application method study of investment decision and statement of qualitative aspects of the resolution.The most important findings of the researcher's (possible to be an additional resource for gas with oil to fund future budget because the continuous technical advancement in gas and multiple uses has become a necessity for great Iraq, the importance of exploited and developed appropriately in the current situation and in future, reduce some environmental costs due to the use of dry gas as fuel to generate electricity to gas stations where gases and thus reduced costs as currently fuels environmental reduces the emission of toxic gases requiring afford Protection for the environment as well as fuel costs, investment in associated gas to reduce the environmental impact of oil extraction industries due to reduce heartburn at the mouth, and finally encourage broadening the base of investment in associated gas fields that still burn in continuous

اثر تحديات تسويق التامين على تنافسية شركات التامين : دراسة تحليلية مقارنة بين شركتي التامين الوطنية والعراقية The impact of insurance marketing challenges on the competitiveness of insurance companies Analytical comparative study Between the National and Iraqi Insurance Companies.

اسم المؤلف: حسين هراطة عباس الفتلاوي
اسم المشرف: خلود هادي عبود الربيعي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: التامين
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: من اهم الاهداف التي يسعى اليها البحث هو تحديد وتشخيص اهم التحديات او المعوقات التي تواجه تسويق الخدمة التامينية في شركات التامين وبدورها تؤثر على التنافسية لديهما , اذ تم تحديد اهم التحديات الداخلية والخارجية التي لها تاثير على تسويق خدماتها التامينية ومن ثم تؤثر بشكل مباشر او غير مباشر على مبيعاتها من الوثائق التامينية وبدورها تؤدي الى انخفاض ايراداتها مما يؤثر على ارباحها المتحققة وعلى حصتها السوقية وهذه تمثل مشكلة البحث الاساسية , ومن خلالها انبثقت فرضيتا البحث, وتم اختيار عينة طبقية من اعضاء مجلس الادارة ومديري الفروع والاقسام ووكلائهم ومنتجي الشركة وموظفي التسويق والاقسام الساندة لها وبعدد (122) فردا من مجتمع البحث والذي بلغ (172) فردا, وتم جمع البيانات من مصادر مختلفة عن طريق المقابلات الشخصية والاستبانة التي وظفها الباحث كاداة رسمية لجمع البيانات من عينة البحث . وتم استخدام البرنامج الاحصائي (SPSS,21) لتحليل علاقات الارتباط والتاثير بين متغيرات البحث , وتوصل الباحث في نهاية البحث الى العديد من الاستنتاجات وكان من اهمها اثبات وجود علاقة علاقه ارتباط وتاثير بين التحديات الداخلية والخارجية التي تواجه تسويق التامين وبين ابعاد التنافسية لدى شركات التامين , كما تبين من تحليل بيانات الشركتين بان كلاهما تحققان ارباح عالية ولديهما حصة سوقية كبيرة في سوق التامين العراقي وهي اهم مؤشرات التنافسية لديهما مما يدل على قدرتهما التنافسية في السوق الذي يعملان فيه. | The most important objectivts pursued by the research is to identify and diagnose the most important challenges or obstacles facing the marketing of insurance service in the insurance companies, in turn, affect the competitiveness have since been identified the most important internal and external challenges that have an impact on the marketing of insurance services and thus affect directly or indirectly on the sales of insurance documents and in turn lead to a decline in revenues affecting profits realized on its market share and this represents a problem of basic research, and which emerged Fermata research, was chosen as a stratified sample of the members of the board of directors and managers of the branches and departments and their agents and (122) individuals from the research community, which reached (172) individuals. The data were collected from different sources through personal interviews and the questionnaire used by the researcher as an official tool for collecting data from the research sample. The statistical program (SPSS,21) for correlation analysis and influence relationships between research variables, the researcher concluded at the end of research into many of the conclusions was the most important proof of the existence of a relationship correlation effect between the internal and external challenges facing the insurance marketing and the competitive dimensions of the insurance companies relationship , as shown by data analysis Walsh Lection that both are making high profits and have a large market share in the Iraqi insurance market , which is the most important indicators of competitiveness have indicating their competitive ability in the market who are working in it.

الدور التفاعلي لاستراتيجية الموارد البشرية في العلاقة بين دوران العمل والاداء الوظيفي : دراسة ميدانية في مديرية طرق وجسور البصرة HR Strategies as an Interactive Variable of the relationship between Job Turnover and Job Performance Field study in the Directorate of roads and bridges of Basra

اسم المؤلف: رباب كريم صدام الطائي
اسم المشرف: وميض عبد الزهرة خضير
الموضوع العام: الادارة والاقتصاد
السنة: 2018
الموضوع الدقيق: التخطيط الاستراتيجي
الدرجة: دبلوم عالي
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: The aim of this paper is to test the effect of turnover on its variables ( leaving work Resignation, retirement) in achieving the effective functional performance of variables (policies, procedures, regulations (Laws, behavioral patterns, organizational values) in the interactive role of human resources strategies Variables (job analysis strategy, selection strategy, training and development, performance evaluation.(In this study, the researcher used the descriptive approach. A questionnaire was adopted as a tool for collecting data from the field side. The sample of the study was composed of employees who are related to the subject of the study in the department Basra roads and bridges, number of (50) employees.The study used the test of the interaction relations of the hypothesis model in the extraction of descriptive statistics for study variables, and to test the direct and interactive effects of study variables.The study found that there was a negative effect of job rotation on job performance The emergence of a positive interactive role of the work cycle with human resources strategies on the performance of the function, and concluded Study several conclusions and recommendations

بناء انموذج للخزين الاحتمالي الضبابي مع تطبيق عملي Constructing a Model To Fuzzy Probabilistic Inventory with Practical Application

اسم المؤلف: رشا عادل عبدل
اسم المشرف: عبد المنعم كاظم حمادي الشكري
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: بحوث العمليات
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يتضمن هذا البحث دراسة بناء انموذج امثل للسيطرة على الخزين الاحتمالي لمادة السمنت لمعمل سمنت كركوك بالاعتماد على بيانات سنة (2015) وعلى اساس فصلي في ظل ضبابية الطلب العشوائي , وتم بناء الانموذج بعد اختبار وتحديد توزيع الطلب خلال مدة التوريد ( مدة الانتظار) وتم اختبار البيانات المستحصل عليها بعد ازالة الضبابية منها باستعمال البرنامج الاحصائي (SPSS) ووجد انها تتوزع التوزيع الطبيعي (Normal distribution ) , وتم ازالة الضبابية باستخدام متوسط درجة التمثيل العددي. ويهدف البحث الى تعجيل مدة الانتظار لقليل العجز المتوقع خلال هذه المدة ويتم تحديد افضل وقت انتظار الذي يحقق الكمية الاقتصادية المثلى للانتاج باقل كلف كلية متوقعة مع تقليل مستوى العجز المتوقع وتحديد افضل نقطة لاعادة الطلب , وبعد اجراء التحليلات الرياضية والاحصائية اللازمة للبيانات بكتابة خوارزمية للانموذج باستعمال لغة البرمجة (MATLAB R2013aVersion : 8.1) واستخدام المعايير الحسابية الخاصة بالاساليب الكمية تبينت اهمية تطبيق هذا الانموذج من خلال تحديد افضل مدة انتظار التي هي ثلاثة اسابيع فقط حيث يتم تعجيل مدة الانتظار الكلية من خمسة اسابيع الى ثلاثة اسابيع اي تعجيل مدة الانتظار اسبوعين فقط لانه يحدد الكمية الاقتصادية المثلى للانتاج التي تحقق اقل كلف كلية متوقعة وافضل نقطة لاعادة الطلب مع تقليل مستوى العجز الى مستوى معين . | This study includes the study of building an optimal model for the control of the potential reservoirs of cement for the Kirkuk cement plant based on the data of the year 2015 and on a quarterly basis in the shadow of random demand , which it was built after specimen test and determine the demand distribution during the supply period (the waiting period), then we test the data after removing obscure and found that they are distributed as (Normal Distribution) ,and The fuzzy was removed by using the average score of numerical representation. the research aims to determine the optimum economic amount of the expected production and the expected total cost and determine the expected shortage level and reorder point. and after conducting the required mathematical and statistical analyzes of the data by writing algorithm of proposed model by using (MATLAB software R2013aVersion : 8.1) and using special mathematical criteria of quantitative methods identified The importance of applying this model was determined by determining the best waiting period of three weeks only. The total waiting period is extended from five weeks to three weeks. The waiting period is only two weeks longer because it determines the optimal economic quantity of production that achieves the lowest expected total cost and the best re - demand point While reducing the deficit level to a certain level

استخدام الايصاء الواسع بالحوسبة الادراكية لترشيد التكاليف : بحث تطبيقي في الشركة العامة للصناعات الجلدية The Use of Mass Customization At Cognitive Computing To Rationalize Costs An application study in the State Company For Leather Industries

اسم المؤلف: حسين كريم محمد جاسم الشمري
اسم المشرف: خولة حسين حمدان
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: المحاسبة - التكاليف
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تهدف هذه الدراسة الى تحديد العلاقة بين الايصاء الواسع وتكاليف الجودة في الوحدات الاقتصادية وبيان اثرها على ترشيد التكاليف الجيدة وانهاء تكاليف الفشل (الخارجي والداخلي ) واما اهم ما توصلت اليه الدراسة (يعد الاعتماد على نظام الايصاء الواسع من الوسائل الحديثة في الانتاج التي من شانها ان تساعد ادارة الوحدات الاقتصادية على الانتاج حسب رغبات الزبون) واهم استنتاج توصلت اليه الدراسة (ضرورة الاعتماد على نظام الانتاج المؤتمت والمصانع ذات التقنية العالية سيودى الى الالغاء كل تكاليف الفشل الخارجي والداخلي )AbstractThis study aims to determine the relationship between Mass customization and quality costs in economic units , And a statement of its impact on the rationalization of costs and good finish failure costs (internal and external) And the main findings of the study (rely on a system wide modern means recommended production that will help manage the economic units to production as the customer desires) The main conclusion of the study (the need to rely on automated production system and high - tech factories will cost to cancel all internal and external failure costs)المقدمةاصبح الزبون اليوم هو الهاجس الاهم لدى وحدات الاعمال التي تسعى الى تحقيق رغباته واشباعها فلم تعد مسؤولية وحدات الاعمال تقديم منتجات ولكن على وحدات الاعمال تقديم منتجات تلبي رغبات الزبون وتحقيق رضاه في ظل تطور تكنولوجي واتصالات ومعلوماتي وكل هذا التطورات المتسارعة في جميع المجالات ومنها الانتاجية وبات كسب رضا الزبون والاستجابة السريعة لطلبات الزبون ويعد الايصاء الواسع احد الادوات الحديثة في مجال الاستجابة السريعة للذوق ورغبات والمستهلكين وتحقيق الاستجابة السريعة وبكلفة مرشدة وجودة عالية ملائمة لاستخدامه.المطلب الاول : منهجية البحث : - اولا : مشكلة البحث : - ان التغير المستمر في اذواق الزبون ورغباته وتلبية احتياجاته وعدم مواكبة للاساليب الادارية والانتاجية في تحقيق رضا الزبون ومنها الايصاء الواسع الذي يسعى لتحقيق رضا الزبون بكلفة مرشدة وجودة ملائمة لاستعماله .وتتمثل مشكلة البحث بالسوال التالي ما اثر الايصاء الواسع على تكاليف الجودة ؟ثانيا : اهداف البحث : - يهدف البحث الى تحقيق الاتي : - 1 - التعرف على الايصاء الواسع وتكاليف الجودة.2 - بيان اثر الايصاء الواسع على تكاليف الجودة.ثالثا : اهمية البحث : - تنبع اهمية البحث من خلال تعزيز قدرة وحدات الاعمال على مشاركة الزبون في تصميم منتجات حسب طلبات الزبائن من خلال تطبيق منهج جديد لنظم انتاج الا وهو الايصاء الواسع ومن خلالها يسعى الى رضا الزبون وبالتالي الحصول على حصة سوقية عالية وكسب رضا الزبون وانتاج منتجات بجودة عالية وكلفة مرشدة .رابعا : فرضية البحث : - (ان فرضية البحث تكمن في حالة اعتماد الوحدات الاقتصادية على نظام الايصاء الواسع يؤدي الى ترشيد تكاليف الجودة وانهاء تكاليف الفشل (الداخلي والخارجي)خامسا : جمع البيانات : - 1 - الكتب والرسائل والاطاريح 2 - الدوريات والبحوث المنشورة3 - المعلومات من الشركة العامة للصناعات الجلدية المطلب الثاني : الايصاء الوسع وتكاليف الجودة2.1 الايصاء الواسع2.1.1 : نشاه الايصاء الواسع ويعود مصطلح الايصاء الواسع الى عام 1970 والذي توقعه (Alvin toffer) واشار الية في كتابة صدمة المستقبل ( future shock ) (chen,2010 : 843 ) وكان اول الباحثان الذين درسوا الايصاء الواسع بعمق هما : Davis1987)) و(pine1993) وصفوا بانه العملية التي تطبق في الشركات الصناعية التي لديها تكنولوجيا حديثة واساليب ادارية لتوفير منتجات متنوعة ومخصصة بالاعتماد على المرونة والقدرة على الاستجابة السريعة وتوفير منتجات مصممة خصيصا لاحتياجات الزبون ( Harmsel,2012 : 20 ) وقد تم الانتاج بمراحل تطور مختلفة يتم تبيانها من خلال الجدول رقم (1) اذا يبين الجدول ان الايصاء الواسع كنموذج جديد ادى الى تغير المفهوم في العمليات الانتاجية حيث يعتمد على مبدا السحب بعد ان كان يعتمد على مبدا الدفع ,اي لا يبدا الانتاج الا بعد وصول ايعاز من الزبون | The mass customization New paradigm leads To respond quickly to customers' orders Any customer involvement in the design process of products and services That meet their needs and carried out by taking advantage of cognitive computing, which represents a group of smart software and thus contribute to the rationalization of costs and reduce the time to improve quality . The problem of research is not to keep pace with industrial companies in Iraq and the General Company for Leather Industries in particular technological developments in the business environment and opening up to the markets as well as the inability to compete with imported products and not meet the customer's wishes as well as high costs and reflected on the price of the product, Imported products, as companies do not use modern management methods and expert systems in the production process of mass customization and cognitive computing. The research aims to take advantage of the broad theoretical foundations of computing and recommending cognitive and recognize the reality of the General Company for Leather Industries in general and plant (7) in particular, and the wide application of recommending and cognitive computing at research sample , The importance of research in the study the possibility of the company's application of mass customization and cognitive computing to meet the different desires of customers appropriate cost, quality and time by participating in the development of electronic designs and propose a program for it The research is based on a statute that (if the application of mass customization and cognitive computing contribute to achieving customer satisfaction and cost rationalization and reduction of time to achieve the appropriate quality) The most important conclusions of the research1. A mass customization new paradigm in production, which for the needs of the individual customer and desires of diverse seeks through the use of modern technology in production and communications, contributing to the provision of a variety of products suited to the individual requirements of customers and shorten the response to his requests time and through the resilience of individual requests for customers and the changing desires.2 - suffer the General Company for Leather Industries from a number of problems including the decline in the proportion of sales and the delay in the provision of raw materials and low staff performance levels and the lack of development of productive machinery and continue to use traditional methods as well as non - use of modern methods in the design and reliance on old designs.The most important recommendations of the research need to adopt the proposed program in the broad recommending and cognitive computing, which will achieve the desires of customers and seeks to achieve the following : (a) reduce the time by 99% (B) rationalization of costs by 94%, the most important of which is to rationalize the cost of quality (prevention and evaluation) and to end the costs of external and internal failure.

ميناء الفاو الكبير وتاثيراته الاقتصادية المحتملة The Grand port of faw and the potential economic impact

اسم المؤلف: حسين حيدر محمد الجزائري
اسم المشرف: نبيل جعفر عبد الرضا المرسومي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: Due to the increase of foreign trade and globalization effect, the international seaports generally have witnessed a dynamic progress resulting from sea transportation development that assists in enhancing level of productivity, efficiency and then reducing transport cost. In spite of that, the Iraqi seaports are still facing a low level of efficiency, in which it became unable to perform its functions as the first - generation ports .However, these ports represent a strategic significance to Iraq, where developing the existed ports or constructing new ports will be a crucial factor to the economy. Accordingly, Iraq has sought to establish the grand port of Faw as a giant strategic project, which is a part of the dry canal project that links the Arab gulf - via Basra ports, Syria and Turkey - with Mediterranean Sea and Europe. This port will have a big impact on the Iraqi economy; therefore, this study tackles the strategic importance of the Iraqi ports and the grand port of Faw in particular, and its potential role for developing the Iraqi economy. However, the study has made a vision for the expected economic influence of the grand port of Faw, such as the increase of economic growth, investments and size of foreign trade, as well as, the economic openness and creation of the employment opportunities, and then, mitigation of level of unemployment in Iraq .Furthermore, the study addressed the potential impacts of the grand port of Faw on the infrastructure of transport sector, which includes land and railway transport, organization of thecurrent Iraqi ports, in addition to the increase of level of ports capacity. Finally, the study analyzed the internal and external challenges that impede the process of construction of this project. It set a number of important conclusions and recommendations that could be used for addressing the problem of study.

اثر نماذج مخصص الاكتتاب بالربح في تسعير التامين : بحث تطبيقي في شركة AXA وامكانية تطبيقه في شركات التامين العراقية The Effect of Underwriting Profit Provision Models in the Insurance Pricing An Applied Research in AXA Company and the Possibility of Its Application in the Iraqi Insurance Companies

اسم المؤلف: حسـنين عبـد الرضا ردام
اسم المشرف: محمد علي ابراهيم العامري
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: التامين
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يرتكز البحث على تحليل موضوع " اثر نماذج مخصص الاكتتاب بالربح في تسعير التامين " ، وتم اختيار شركة فرنسية التي جرى فيها التطبيق العملي لسنة ( 2012 , 2013 ، 2014 ) ، وتم تاطير الجزء النظري من بعدين ، حيث تكمن فيهما مشكلة البحث البعد الاول : نماذج مخصص الاكتتاب بالربح اما البعد الثاني : قسط التامين . استخدم المنهج الوصفي التحليلي في تحليل نماذج مخصص الاكتتاب بالربح وقسط التامين, ٳذ ان نسبة هامش ربح قسط التامين تم احتسابها وفق سبعة نماذج وكل نموذج له نسبة مختلفة عن النموذج الاخر، ترتبط هذه النسب مع معادلة قسط التامين الاجمالي للحصول على مبلغ قسط التامين النهائي الذي يتوجب دفعه من قبل صاحب الوثيقة ، تم اختيار معادلة التامين ذات احتساب القسط الصافي من اجل ادراج النسب وبيان الفرق في المبلغ المستخرج حسب كل نسبة ضمن هذه المعادلة ، من خلال تحليل بيانات الشركة المتوفرة في الميزانية العمومية والتقارير المالية وذلك لغرض احتساب نسبة هامش ربح قسط التامين . هدف البحث هو فرض معدل لمخصص الاكتتاب بالربح يضمن بذلك وضع معدل القسط الاجمالي الذي تضمن به الشركة الحصول على عائد تنافسي . توصل البحث الى عدم وجود افضلية في النماذج عند احتساب نسبة هامش ربح قسط التامين ، ٳذ ان كل نموذج له خصوصية في التطبيق يرجع سببها الى الفرق بين مبالغ الاقساط المحصلة ومخصصات الخسائر والمصاريف بالاضافة الى وضع السوق التنافسي وما هو مفروض على شركات التامين من قوانين وشروط من قبل الدولة ،اذ تم ٳثبات فرضية البحث التي تنص ، ( اختلاف مبلغ قسط التامين الاجمالي بالاستناد الى نماذج مخصص الاكتتاب بالربح ) ، حيث ان مبلغ قسط التامين الاجمالي يتغير تبعا للتغير في نسب نماذج مخصص الاكتتاب بالربح ، اذ ان الاختلاف في نسبة هامش ربح قسط التامين المستخرجة عبر احتساب نماذج مخصص الاكتتاب بالربح مع ثبات العناصر الاخرى لمعادلة قسط التامين الاساسية وهي المصاريف الثابتة والمصاريف المتغيرة وقسط المخاطرة الصافي يؤدي الى اختلاف مبلغ قسط التامين الاجمالي . يوصي البحث في اعتماد نماذج مخصص الاكتتاب بالربح المستخدمة في البحث بوصفها نماذج قياسية جديدة وموضوعية وعلمية ، ولها الثقة بنتائجها وذلك كونها مستندة الى تحليل البيانات التقويمية للشركة ، وما يميز هذه النماذج انها تضع نسبة باسس رياضية ،بذلك تحدد قدرة الشركات على التلاعب بهذه النسبة لان التحليل يقوم على ما هو متوفر من بيانات لدى الشركة . | The research on the calculation and analysis of the topic of " The Effect of Underwriting Profit Provision Model in the Insurance Pricing ", applied, was chosen as a French company in which the practical application of the year was (2012.2013, 2014), was fly the theoretical part of the dimensions which lies two problematic first research dimension dedicated underwriting profit models the second dimension of the premium. Use descriptive and analytical approach to the analysis and calculation models dedicated underwriting profit and premium, as the percentage of the premium the margin calculated in accordance with the seven models and all different from the other model ratio model, these ratios are associated with the premium product formula for the amount of premium ultimate insurance that must paid by the owner of the document, it will be selected insurance equation of calculating the net premium for the ratios included and explained the difference in the amount extracted by both the proportion of the equation, through the company's available data analysis in the balance sheet and financial reports for the purpose of calculating the percentage margin of premium profit. The objective of the research is to impose a rate for underwriting profit provision ,thus ensuring the establishment of the total rate of the premium in which the company obtains a competitive return. The research found that there is no better model for the calculation of the percentage margin of premium profit model, as each model has privacy in the application are caused by the difference between the amount of premiums collected and the allocation of losses and expenses as well as the competitive market situation and what is imposed on insurance companies of the Rules of by the state, The hypothesis has been confirmed, (difference in the total premium amount based on a dedicated underwriting profit) models, as the total premium amount varies depending on the change in the provision for models ratios underwriting profit, as the difference in the percentage margin of extracted premium profit Allowance for models of underwriting profit with constancy other elements of the equation of the basic insurance premium, a fixed expenses and variable expenses and net premium risk leads the variety the total insurance premium amount . The research recommends the adoption of the new subscription model as a new, objective, and scientific model. It has confidence in its results as it is based on the analysis of the company's calendar data. What distinguishes these models is that they establish a percentage of mathematical bases, Based on available data from the company.

برنامج مقترح لتدقيق العمليات مع الاطراف ذات العلاقة على وفق المعايير الدولية والمحلية : بحث تطبيقي في عينة من الوحدات الاقتصادية proposal to audit the operations with related parties on the program in accordance with international standards and local (Applied Research in the sample of economic units)

اسم المؤلف: بلال مصطفى عبد الجبوري
اسم المشرف: سالم عواد هادي الزوبعي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة القانونية
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: Some economic units sometimes exercise parts of their activities through a joint, joint venture or subsidiary through associates. In these cases, it is the economic unit the ability to influence the financial and operating policies and economic unity investee through the control or joint control or significant influence moreover the impact of people influential people such as senior owners of stocks and managers key, as given to those economic units and individuals influential relevant economic unit investee parties, upon the knowledge of the relationships and transactions with related parties and outstanding balances may affect the assessment of its operations by users of financial statements, including the risks and opportunities facing the economic unit evaluated, so necessary that these relations accounting rules determined by which accounting disclosure proper Moreover, the need for the existence of an audit program represents audit procedures that are necessary for the operations carried out with related parties and disclosure and any ties It may be affected by the financial statements due to the existence of related parties. The lie of the research problem in the weak commitment of the research sample requirements related disclosures for the relevant of the Parties to the international and domestic standards companies in (transactions between the holding company and its subsidiary compensation management, joint ventures, investments in associated companies) and the impact of mutual transactions with those parties on financial position and operating results of the economic unit which affects the credibility of financial statements. The research aims to identify shortcomings in by the non - accounting disclosure required in the financial statements for transactions with related parties accounting treatments and their conformity as set out in accounting standards and show the effect of the relevant parties on the economic activities of the unit and financial statements and then propose an accounting rule and program audits. Search and adopted the premise that (the availability of base accounting and auditing programs commensurate with the privacy of transactions between related parties to help auditors in the performance of their work checksum and reduce the risk of audit and the impact of the relevant parties on the financial statements) The researcher has reached a set of conclusions including 1. Weakening the role of the auditor in detecting the impact of transactions with related parties on the financial statements and misuse of resources available for economic unity and disclosed in his report. 2. did not include a report of banks and other companies and financial statements management of the disclosures required in connection with the mutual financial transactions with related parties Or banking facilities provided to them and debits and credits to those parties, but within tight limits in spite of the importance of accounting disclosure as one accepted accounting principles generally accepted (GAAP). 3. No audit program, whether in the auditors' offices or in the Office of Federal Financial Supervisory ensures the absence of financial statements prepared by the various economic units from the negative effects of the related parties . In the wake of the conclusions that have been reached researcher presented a set of recommendations including : 1. The auditor develop appropriate to get the evidence is sufficient and appropriate evidence relating to the identification related parties and determine the impact of important transactions for those parties on the financial statements and how to use available resources audit procedures. 2. the necessity of private banks and other corporate laws and related instructions and to the provisions of international and domestic accounting standards of disclosure requirements of accounting principle and commitment to ensure that raise the level and quality of disclosure in the financial reports. 3. The need for the adoption of the Federal Office of Financial Supervision and the offices of the auditors of the proposed program of audits, which in turn contributes to the checking procedures and verification of the absence of financial data from the effects or any distortions in favor of the relevant parties and submit a copy of these programs to the Central Bank of Iraq, as far as their matter.

البيئة الاستثمارية على وفق مؤشر ممارسة الاعمال : تحليل ستراتيجية الهيئة الوطنية للاستثمار في العراق Investment Environment according to the Index of Business practicing - An Analysis of the Strategy of the National Body for Investment in Iraq

اسم المؤلف: بسمة مؤيد رشيد
اسم المشرف: ثائر محمود رشيد العاني
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: التخطيط الاستراتيجي
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The progress of attracting Investment basically depends on availability of good investment climate because the climate represents an important role in the decisions of investors and in the movement of Capital generally, many of political, Economic, legal, administrative, cultural considerations, the investor is preferring the country that provides to him the proper climate to invest his funds in it, for this he prefers the country which characterized with the political, economical, legal and safe stability, he prefers to invest in the country which has the basic determines to attract investment, the open market and the provided the main structure and the clarity of the legal system and its stability and balance, the low cost of production represent the most important attracting determines, and from the desire of Iraq in the economical reform basing on modern economic bases which guarantee full investing for its sources and the variety of the sources and encouraging the private sector and developing and supporting the operation of establishing investing projects and expanding them and developing them on the different economical levels and granting privileges and exemptions for these projects, the Iraqi investment law No. 13 for the year 2016 was legislated, though the Iraqi law of investment didn’t participate only in a limited limits in attracting the work sector and the investment still within a very low levels due to many obstacles which reflect on many indicators especially the indicator of practicing work activities, which mean that the investing environment in Iraq needs a proper environment and effective rule for the state to secure a competitive environment which supports the law of investment.As a result the study deals with the reality of investment in Iraq and its obstacles and its location in determining the work activities, and the requirements of creating an attracting environment for both national and international private investment.

دور الرقابة الادارية في تحسين كفاءة الفحص الضريبي : بحث تطبيقي في الهيئة العامة للضرائب The Role Of Managerial Control In Improving The Efficiency Of Tax View An Applied Research In The General Commission Of Taxes

اسم المؤلف: بدور فاضل علوان العامري
اسم المشرف: نضال رؤوف احمد
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: المحاسبة الضريبية
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان الرقابة الادارية هي من الوسائل المهمة في العمل الاداري لانها تعمل على مراجعة وتدقيق العمل المنجز ومعالجة الاخطاء المستكشفة في العمل ومنع حدوثها والتحقق من مدى تنفيذ الاهداف المخطط لها, وعليه فان هذا ينعكس على رفع كفاءة اداء الفاحص الضريبي وانجاز العمل باسرع وقت ممكن وباعلى كفاءة وتقليل الفجوات التي قد تحدث بين اطراف التحاسب الضريبي. وتكمن مشكلة البحث عبر تعقد اجراءات الفحص الضريبي المتبعة في الهيئة العامة للضرائب والتداخل الوظيفي الحاصل في الكثير من الاقسام التي يمكن صياغتها عن طريق التساؤلات الاتية : هل تعمل الرقابة الادارية على تقويم اداء وزيادة كفاءة عمل الفاحص الضريبي؟ وهل ان تطبيق الرقابة الادارية يؤدي الى اكتشاف الاخطاء اثناء عملية الفحص؟ وهدف البحث الى بلورة اطار نظري شامل لموضوع الرقابة الادارية والفحص الضريبي, والتعرف على اليات واجراءات واساليب الرقابة الادارية من لدن الادارة الضريبية في الهيئة العامة للضرائب, والتعرف على اهمية اعتماد اجراءات الرقابة الادارية على اجراءات الفحص الضريبي, والتعرف على المتطلبات اللازمة لتحقيق فاعلية الرقابة الادارية من اجل تقويم الفحص الضريبي. وتم صياغة فرضية البحث على انه "هناك علاقة ارتباط وتاثير معنوية ذات دلالة احصائية بين الرقابة الادارية وتحسين كفاءة الفحص الضريبي". واستخدمت الباحثة المنهج الاستقرائي في ما يخص الجانب النظري, والحالات العملية والاستبانة في ما يخص الجانب العملي. وتوصل البحث الى مجموعة من الاستنتاجات اهمها تتم ممارسة انواع مختلفة من الاساليب والادوات الرقابية على اداء الموظفين اثناء العمل, ولكن طبيعة العمل وعدم فاعلية الهيئة العامة للضرائب في تحديث المعايير القياسية تمثل احد ابرز الصعوبات التي تواجه تطبيق اجراءات الرقابة الادارية واختتم البحث بعدة مقترحات اهمها وضع اليات لمعالجة كثرة الاعباء والمهام الملقاة على عاتق المديرين ورفع مستوى كفاءة الاداء الاداري لاسيما في مجال ممارسة اجراءات الرقابة الادارية. | The managerial control is one of the important means in the administrative work because it works to review and check the work done and address the errors discovered in the work and prevent the occurrence and verify the extent of implementation of the goals planned, and this is reflected on raising the efficiency of the performance of the tax examiner and completion of work as soon as possible and the highest efficiency and reduce Gaps that may occur between taxpayers. The problem of research is through the complexity of the tax view procedures followed by the General Authority for Taxation and the functional overlap in many sections that can be formulated by the following questions : Does managerial control work to evaluate the performance and increase the efficiency of the work of the tax examiner? Is the application of managerial control leads to the discovery of errors during the view? The objective of the research is to crystallize a comprehensive theoretical framework for the subject of managerial control and tax view, and to identify the mechanisms, procedures and methods of managerial control from the tax managerial in the General Authority for Taxation, and to recognize the importance of adopting managerial control procedures on tax view procedures. To assess the tax view. The hypothesis of the research was formulated as "there is a correlation and significant effect of statistical significance between managerial control and improving the efficiency of tax view". The researcher used the inductive method in terms of the theoretical side, the practical cases and the questionnaire in terms of the practical aspect. The research has reached a number of conclusions, the most important of which are the practice of different types of methods and controls on the performance of employees during the work, but the nature of work and the inefficiency of the General Authority for Taxation in the modernization of standards is one of the most prominent difficulties facing the application of managerial control procedures The study concluded with several proposals, the most important of which is the development of mechanisms to deal with the heavy burdens and tasks placed on managers and raise the level of efficiency of administrative performance, especially in the field of exercise of managerial control procedures

الدور التفاعلي للانعكاس التنظيمي في العلاقة بين القدرة الجمالية التنظيمية وتطوير المنتجات : دراسة تطبيقية في شركة مصافي الجنوب The moderating role of organizational mirroring in the relationship between organizational aesthetic capability and product development An Applied Study in the South Refineries Company

اسم المؤلف: ايمان عبد الرزاق عبد الجبار
اسم المشرف: محمد حسين منهل العيساوي
الموضوع العام: الادارة والاقتصاد
السنة: 2018
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: Based on the importance of aesthetic in the organizational literature and considering it as an organizational aesthetic capability, the South Refineries Company can face environmental changes and develop its products with an moderating effect of the mirroring process that builds the integrated framework to improve the status of the organization.The study was conducted to investigate the role of the Aesthetic Organizational Capability of the South / Basra Refineries in the development of products under the organizational impact of organizational mirroring from a problem developed through interviews and initial surveys.A questionnaire was developed to ensure that there is a relationship between the variables of the study and based on the sample of the study 105 questionnaires were distributed to the technical and administrative managers at the South Refinery Company/ Basra and analyzed by SPSS v.24 and AMOS v.24. Exploratory analysis, path analysis, and Pearson correlation coefficient).The results of the study were as follows : The organizational aesthetic capability leads to the development of the products of the South Refineries Company because it reflects the excellence of the directors working in the South Refineries Company with the abilities and skills that lead to the core values are the values of work related to the nature of the work itself, thus reducing their external values related to the results of the work. The study also provided a clearer support for the descriptive study scheme by demonstrating the moderating role of organizational mirroring, so the positive evaluation from the customer's point of view is due to the high coordination between the company And suppliers in addition to the integration of some local and international organizations.

تاثير التفاعل لاعلان الارباح وتوزيعاتها في العوائد غير العادية باطار نظرية اشارة المقسوم Impact of interaction effect to announcement of earnings and their dividends on abnormal returns under the dividend signal theory

اسم المؤلف: ايـمان عـدنان سـعـد المكصوصي
اسم المشرف: هشام طلعت عبد الحكيم الونداوي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تهدف الدراسة الى التحقيق في العوائد غير العادية المتحققة من جراء تاثير التفاعل لاعلانات الارباح وتوزيعاتها، وكيف يقيم السوق الاشارتين في علاقتهما ببعضهما في اطار نظرية اشارة توزيع الارباح التي تتناول تاثير اطلاق المعلومات المالية العامة للشركة. ومعرفة قدرة السوق على دمج هذه المعلومات في اسعار الاسهم لغرض الاستدلال ضمنا" الى كفاءة السوق الشكل شبه القوي من خلال اعتماد منهجية دراسة الحدث. تشمل عينة الدراسة (12) شركة من الشركات المدرجة في السوق المالية السعودية من مختلف القطاعات والتي تلبي المعايير الموضوعة للاختيار، للمدة من(2007 - 2016) والتي شكلت قرابة (83) حدثا" متزامنا". توصلت الدراسة الى مجموعة استنتاجات لا تدعم طروحات نظرية الاشارة اذ تؤكد وجود تسرب للمعلومات في المدة التي تسبق يوم الحدث، ووجود تاخير في انعكاس المعلومات الجديدة في اسعار الاسهم في الايام التي تلت يوم الحدث ساعد في تحقيق عوائد غير عادية ذات دلالة معنوية في بعض المجاميع الفرعية لاعلانات الارباح والتوزيعات المتزامنة، وعدم وجود تاثير تفاعل ذي دلالة معنوية لمتغيرات الارباح والتوزيعات المعلنة في العوائد غير العادية التراكمية. وان السوق يقيم اشارة توزيعات الارباح بمعزل عن اشارة الارباح. ويلاحظ ان مجموعة الشركات التي تزامنت اعلانات انخفاض كل من الارباح والتوزيعات قد شهدت استجابة سالبة تتوافق مع نظرية الاشارة اذ كان متوسط العوائد غير العادية المتراكمة سالبا". وبالتالي رد فعل سوق الاوراق المالية السعودية لاعلانات الارباح وتوزيعاتها يختلف بشكل ملحوظ عن معظم النتائج للدراسات السابقة في البلدان المتقدمة، لكنها مشابهة للنتائج التجريبية التي اجريت في اسواق الاسهم الناشئة وتقدم بعض الدعم لطروحات المدرسة السلوكية. | The study aims to test of abnormal returns achieved from interaction effect to announcement of earnings and their dividends. Moreover, how does the market evaluate the two signs in their relationship with each other, under the dividend signal theory that deal with impact of release of the company's public financial information. And identify the market's ability to incorporating this information in stock prices for purpose of inference the form semi - strong of efficient market by adopting event study methodology, the study sample Include (12) company listed on the Saudi Stock Market from different sectors that meet the established criteria for the selection, for the period of (2007 - 2016) formed nearly (83) simultaneous event. The findings of the study do not support the proposals of the signal theory because confirming the existence of the leak of information in the days before the event day and delays at capturing new information in stock prices in the days and after the event day has helped to achieve abnormal returns were significant in some sub - groups earnings and dividend announcements simultaneous, And a lack of interaction effect significantly to the variables of Earnings and dividends announced on cumulative average abnormal returns. In addition, that the market evaluates the dividend signal isolation from earnings signal. Notes that a group of companies which concurrent announcements decreased both earnings and dividends have seen a negative response consistent with the signal theory, where the cumulative average abnormal returns is negative. Therefore, the reaction of the Saudi stock market to earnings and dividends announcements is significantly different from most of the results of previous studies in developed countries, but they are similar to the experimental results conducted in emerging stock markets and offer some support for the proposals of behaviorism.

اثر الصدمات النقدية في الاستقرار الاقتصادي تجارب دول مختارة The Impact of Monetary Shocks in the Economic Stability of the Experiences of Select Countries

اسم المؤلف: ايمان عبد الرحيم كاظم
اسم المشرف: هاشم مرزوك علي الشمري مناضل عباس الجواري
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: كربلاء
الصفحات الاولى:
المستخلص: تعد الصدمات النقدية مؤشرا مهما لتقييم اداء السياسة النقدية(monetary policy) في اي دولة فكلما قل تعرض الاقتصاد الوطني للدولة الى صدمات نقدية , كلما دل ذلك على وضوح الرؤى المستقبلية لصناع السياسة النقدية ودراسة ومعرفة حالة الاقتصاد , ويستطيع متخذو القرار النقدي التدخل من خلال التحكم بالعديد من المتغيرات النقدية وتحقيق الاستقرار النقدي , الا ان الاخفاق في الاستقرار النقدي يتسبب في حدوث الصدمات النقدية ومالذلك من اثارعلى الناتج والاسعار والاستخدام , وتشمل الصدمات النقدية على انواع عدة منها صدمات عرض نقد وصدمات الطلب على النقود وصدمات اسعار فائدة وصدمات اسعار صرف , وينعكس تاثير الصدمات النقدية في الاسواق فقد يقوم بعض المشاركين بتعديل ارصدتهم النقدية من خلال اسواق السلع والخدمات , في حين يعدل اخرون ارصدتهم من خـلال الاسـهم والسنـدات في سوق الاوراق المالية , ويتباين تاثير تلك الصدمات على الناتج والاسعار والاستخدام لكون هذه المتغيرات تتاثر بشكل غير متكافيء بالصدمة النقدية وحسب الوقت الذي تحدث فيه الصدمة النقدية من العام وكذلك عـلى مـدى استقلالية السياسة النقدية . وقد تعرضت الدراسة الى ابرز المشاكل النقدية في اقتصادات دول العينة ( اليابان , كوريا , العراق ) الاوهي الصدمات النقدية واثرها على الناتج المحلي الاجمالي وقد توصلت الدراسة الى ان صدمات عرض النقد وسعر الفائدة وسعر الصرف تحدث تقلبات في الناتج المحلي الاجمالي في اليابان , واما في كوريا , فقد اتضح ان صدمات سعر الصرف تحدث تقلبات في التضخم , وصدمات سعر الفائدة تحدث تقلبات في البطالة , وصدمات عرض النقد تحدث تقلبات في النمو الاقتصادي . بينما اتضح في العراق بان صدمات الطلب على النقود تحدث تقلبات في النمو الاقتصادي والناتج المحلي الاجمالي , وصدمات اسعار الفائدة تحدث تقلبات في النمو الاقتصادي | The monetary shocks is an important indicator of the quality of performance of monetary policy in any country, the smaller the exposure of the national economy of the state to shocks cash whenever indicates that the clarity of future visions for the makers of monetary policy and to study and know the state of the economy, and can decision - makers monetary intervention by many monetary variables and achieve control monetary stability, but the failure to monetary stability cause monetary shocks and therefore the effects on output and prices and use. It includes monetary shocks on several types of shocks, including shocks offer cash and demand shocks cash and interest and exchange rates of price shocks. This reflects the impact of monetary shocks on the market has some of the participants to amend the cash their funds through the markets of goods and services, while others amended their assets through stocks and bonds in the stock market. The contrasting impact of these shocks on output and prices and use of the fact that these variables are affected disproportionately by monetary shock and a time when the monetary shock from the public speaking as well as on the independence of monetary policy. The study came to the main monetary problems in the economies of the sample countries (Japan, Korea, Iraq) is a monetary shock and its impact on GDP The study concluded that shocks the money supply and interest rate and exchange rate occurring fluctuations in GDP in Japan. But in Korea, it was clear that the exchange rate shocks occur fluctuations in inflation, interest rate shocks occur fluctuations in unemployment, money supply shocks occur fluctuations in economic growth. While in Iraq turned out that the demand shocks occur Monetary fluctuations in economic and GDP growth, shocks and interest rates occur fluctuations in economic growth

دور القيادة الستراتيجية في ادارة فرق العمل التنظيمية : دراسة حالة في الامانة العامة لمجلس الوزراء THE ROLE OF STRATEGIC LEADERSHIP IN MANIGING ORGANIZATIONALTeam work

اسم المؤلف: اوان محمد امين محمد علي
اسم المشرف: انتصار عباس حمادي الدليمي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: التخطيط الاستراتيجي
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف البحث الى معرفة العلاقة بين (القيادة الاستراتيجية وفرق العمل التنظيمية) للمنظمة المبحوثة (الامانة العامة لمجلس الوزراء) ومن اجل معرفة ذلك فقد طبق البحث على المجتمع المتمثل بالقيادات الادارية والمكون من (67) فردا واعتمدت الباحثه اختيار العينة القصدية ضم (المدراء العامين ، معاونين ، مدراء اقسام، مدراء شعب وخبراء) وبنسبة 35% من مجتمع البحث ، وتم استعمال (الاستبانة) كاداة رئيسة لجمع البيانات والمعلومات مضافا اليها المقابلات الشخصية باستطلاع اراء القيادات عن بعض فقرات الاستبانة، وقد تم اختبار الفرضيات الرئيسة والفرعية التي قام عليها البحث والمتعلقة بعلاقات الارتباط والتاثير وقد تم استعمال عدد من الاساليب الاحصائية مثل (الوسط الحسابي، الانحراف المعياري، التحليل العاملي، ومعامل الارتباط كندال ووالانحدار البسيط) ، والافادة منها من خلال تعميم نتائج البحث على الميدان المبحوث حيث توصل البحث الى مجموعة من النتائج كان من بينها ان هناك علاقة ارتباط طردية ذات دلالة معنوية بين متغيرات البحث القيادة الستراتيجية وفرق العمل ووجودتاثير ايجابي للقيادة الستراتيجية على فرق العمل وبالاخص بعد الرؤية ، اضافة الى التاثير الايجابي للقيادة الستراتيجية على بعد الجودة ، والاستنتاجات كانت ان القيادة مهتمه بوضع رؤية لتطوير عملها وتعزيز قدرات راس المال البشري في حين تراجع في المقدرات الجوهرية والثقافة التنظيمية وجاءت التوصيات التاكيد على القيادة الستراتيجية بدور العمل الفرقي واهمية بناء قاعدة بيانات دقيقة بالمعلومات اللازمة لمتخذي القرار ووضع نظام لتحفيز عمل الفريق والاهتمام بدعم الافكار الجديده والثقافة التنظيمية بين افراد فريق العمل وتوزيع متوازن للصلاحيات. | This research aim to show the relationship between the main variables (Strategic leadership and its role in managing organizational team work) of the surveyed organization (Council of ministries : The Secritorate ) and in order to knowledge that, this research has been applied on the society of administrative leadership, consisting of 67 member distributors by The organizational structure (general managers and their assistants, Department managers, Director of the Division and experts), approximately 41% from the community is changing continuously. The researchers adopted choosing intentional sample by using a number of statistical methods to demonstrate the relationship between research variables and the levels of engagement and influence to take the benefit from that by dissemination the results on the research fields. (The questionnaire) used as the main tool to collect data and information as well as the personal interviews by exploring views on some of the questionnaire paragraph , the main and branched hypotheses of the research has been tested on which is related to the relationships of the engagement and influence and a number of statistical methods such as (Range, Mediam, Factor Analysis ,Kendal Correlation Coefficient, Alpha - Cronbach), in addition of using a number of shapes and diagrams to illustrate the relationship between the research Sub dimensions and variables.This search led to a set of conclusions, among them was that there is a positive correlation relationship of moral meaning between the variables of the study with a moral effect between the variables of the study, and this confirms that the results are accepted with that assumed assumptions of the research.From the obtained results, the correlation relationship showed a positive relationship of high moral meaning between the strategic leadership and teamwork, in addition there is decline in the core capabilities except the capital, and the recommendations emphasize the importance of formation of an accurate data base of necessary information for decision - makers and development a stimulate system for teamwork and have interest of supporting the new ideas among team members.

تقييم كفاءة اداء المصارف الاسلامية العراقية : دراسة تحليلية مقارنة مع المصارف الاسلامية الاماراتية والاردنية للمدة (2005 - 2014) Evaluating the efficiency of the performance of Iraqi islamic banks A comparative analysis with the UAE and Jordan Islamic banks for the period (2005 - 2014)

اسم المؤلف: امنة صبري كريم الزبيدي
اسم المشرف: حيدر يونس كاظم الموسوي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: العلوم المالية والمصرفية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: كربلاء
الصفحات الاولى:
المستخلص: والسياسي والامني المتذبذب والمتردي في العراق خلال مدة الدراسة , بالاضافة الى الاسباب المتعلقة بادارة المصرف ومجلس ادارته وخططها واقتصار عملياتها على عمليات محدودة وعدم الخوض في الاستثمار وخدمة المجتمع وهو الهدف الاساسي للمصارف الاسلامية.اضف الى ذلك ضعف مؤشر الربحية الكلي في المصارف الاسلامية العراقية بالمقارنة مع مؤشرات الربحية الكلية في المصارف الاسلامية للامارات والاردن وذلك ما بينته نتائج القياس الخاصة بمؤشر الربحية الكلي , اذ جاء العراق بالمرتبة الاخيرة بعد الاردن والامارات . بالاضافة الى ارتفاع مؤشر السيولة وضعف الاستثمار في المصارف الاسلامية العراقية بالمقارنة مع المصارف الاسلامية في الامارات والاردن , اذ جاء العراق اولا في نسب السيولة وبعد الامارات والاردن , مما يشير الى ضعف مساهمة المصارف الاسلامية العراقية في الاستثمار ودفع عجلة التنمية الاقتصادية المنشودة .اما من اهم التوصيات التي جاءت بيها الدراسة , وضع استراتيجيات مصرفية ضمن خطط قصيرة ومتوسطة وطويلة الاجل لرفع مستوى الاستقرار في مؤشرات الاداء المالي للمصارف الاسلامية العراقية للابتعاد عن التذبذب والتباين في نمو مؤشرات الاداء المالي لتلك المصارف , والافادة من التجارب العربية والعالمية (مثل السعودية ومصر وباكستان وماليزيا وايران وغيرها من الدول ) في مجال الصيرفة الاسلامية وتعشيق تفاصيل تلك التجارب في الواقع التطبيقي للمصارف الاسلامية العراقية بتحديثات تتلاءم مع واقع البيئة الاستثمارية في العراق .وضرورة تفعيل الصيغ الاستثمارية وتنويعها في المصارف الاسلامية العراقية وتخفيض معدلات السيولة المصرفية المرتفعة (على ان لا تتعدى سقوف الامان والضمان الموصي بها ), مما سينعكس ايجابا على تفعيل الدور الاستثماري والتنموي للمصارف الاسلامية في الاقتصاد العراقي .وتم تقسيم الدراسة الى ثلاثة فصول رئيسة , جاء الفصل الاول بواقع مبحثين اثنين تضمنا بعض الجهود المعرفية السابقة ومنهجية الدراسة , فيما جاء الفصل الثاني بمبحثين استعرض المبحث الاول جانب فكري معاصر للمصارف الاسلامية وتضمن المبحث الثاني تقييم كفاءة اداء المصارف الاسلامية , اما الفصل الثالث فتضمن ثلاثة مباحث ,تضمن المبحث الاول قياس وتحليل واقع المصارف الاسلامية في عينة الدراسة (العراق , الامارات والاردن ) فيما جاء المبحث الثاني بتحليل مؤشرات الربحية والسيولة في مصارف عينة الدراسة اما المبحث الثالث فتضمن قياس وتحليل متغيرات الربحية الكلية والسيولة الكلية في المصارف الاسلامية لدول العينة. المقدمةباتت المصارف تمثل عصب الاقتصاد, وشريانه الابهر, ومحركه الاساس , وتؤدي مع الاسواق المالية دورا محوريا في تمويل باقي القطاعات الاقتصادية وزيادة فاعليتها داخل الاقتصاد المحلي . وتقوم المصارف في الوقت الحالي بادوار متنوعة ومتعددة من اهمها تسهيل وتنظيم عمليات التعامل بين مختلف الانشطة المالية والاقتصادية وحتى الاجتماعية من جهة وبين الافراد وباقي مؤسسات المجتمع من جهة اخرى . ومحاكاة للدين الاسلامي الحنيف واتساقا مع مبادئه الرئيسة انبثقت المصارف الاسلامية لتتناغم في محتواها وتفاصيلها مع تعاليم الدين في مجال التمويل والاستثمار المصرفي ودعم الاقتصاد. فالمصارف الاسلامية هي مؤسسات تلتزم بجميع اعمالها وفقا لاحكام الشريعة الاسلامية وتمتاز عن باقي انواع المصارف بتعدد مجالات تمويلها او صيغها الاستثمارية ولا تتعامل مع الائتمان الا بحدود البيوع الشرعية . ولقد اتسع دور هذا النوع من المصارف في الاقتصاد ليس على مستوى البلدان الاسلامية فحسب بل امتد الى دول غربية كثيرة , وبدات مصارف عالمية تستحدث فروعا ومنافذا للصيرفة الاسلامية . ولكن على الرغم من هذا التطور الا ان الكثير من المصارف الاسلامية ما تزال تعاني من معوقات وصعوبات كثيرة جدا تجعلها لا تستطيع المنافسة مع باقي المصارف التقليدية العالمية , ويرجع ضعف تنافسيتها او ضعف مركزها التنافسي هذا الى ان بعض الدول الاسلامية تعاني من خلل في الاطر التطبيقية والاطر القانونية التي تبنت التجربة المصرفية الاسلامية , ومن بين تلك الدول العراق ؛ ولذا كان لزاما على كل الباحثين والمتخصصين في هذا الحقل ان يقوموا بدراسات وابحاث في سبيل تطوير هذا العمل من اجل دفع عجلة التنمية الاقتصادية , والاهتمام اكثر في ضخ الدراسات والبحوث في مجال العمل والقطاع المصرفي الاسلامي لتفعيل دورها في الاقتصاد المحلي داخل البلدان الاسلامية عموما , والبلدان العربية على وجه الت | Expresses as banks, the backbone of the economy, his aorta, engine basis, and with the financial markets play a pivotal role in the financing of the rest of the economic sectors and effectiveness within the domestic economy. The simulation of the religion of Islam and consistent with the principles of the Chairperson had emerged from Islamic banks to fine - tune in content and details with the teachings of the religion in the area of finance and investment banking system and supporting the economy. Islamic banks are institutions to abide by all its work in accordance with the provisions of the Islamic Shariah and feature from the rest of the types of banks and multiple areas of funding or investment wording and does not deal with credit, limits the legitimate sales. Has widened the role of this type of banks in the economy is not at the level of the Islamic countries but extended to many Western countries, launched the Global banks develop branches of the Islamic Banking. Now the Islamic banks rich scope and a center to attract many intellectuals and investors in the field of the financial and banking specifically, especially after its crises of the financial system in all its forms the latest global financial crisis (2007 - 2008). The aim of this study to a number of objectives, the most important of which is the evaluation of the efficiency performance of Islamic banks Iraq as a new experience in the financial arena Iraqi economic, assessing the efficiency and performance of some Islamic banks in the United Arab Emirates. Add to this the in - depth analysis of some of the performance indicators of the Chairperson and the measurement of their content, the study proceeds from the assumption that the Chairperson of the summarized the weakness of the efficiency of the performance of the banks and the Iraqi Islamic compared with, which emanate hypotheses multiple subnet.

اكتشاف الاحتيال المالي باستخدام بعض الطرائق الاحصائية : دراسة تطبيقية في سوق العراق للاوراق المالية Detect Financial Fraud Using Some Statistical Methods A Case Study in the Iraq Stock Exchange

اسم المؤلف: امنة شهاب احمد
اسم المشرف: صفاء علي ناصر
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف هذا البحث لتقديم منهجية للكشف عن الاحتيال المالي باستخدام تقنيات تنقيب البيانات من خلال تطبيق وتقييم استخدام اساليب تنقيب البيانات في التمييز بين الاحتيال وعدم الاحتيال في البيانات، فضلا عن تحديد اهم العوامل المالية المرتبطة بالاحتيال لاستخدامها من قبل مراجعي الحسابات في تقييم احتمالات الاحتيال المالي. كما ويبين هذا البحث فائدة استخدام خوارزميات اشجار القرار "C4.5"، مصنف بييز "NB"، الشبكات العصبية "NN"، والانحدار اللوجستي "LR" في التعرف على البيانات المالية الاحتيالية ويتم مقارنة النماذج الاربعة فيما يتعلق بادائهم، ناقل الادخال يتكون من النسب المالية المستخرجة من القوائم المالية لعينة الدراسة البالغة (74) شركة مالية وصناعية عن الفترة الواقعة ما بين (2014 - 2009). وقد توصلت نتائج الدراسة الى ان اهم مؤشرات الاحتيال ترتبط بشكل اساسي بنسب الربحية ونسبة العائد على الاصول، كما بينت نتائج اثر اختبار المطابقة ما بين اوساط معدلي الخطا بتصنيف القطاعات المبحوثه الى وجود فروق معنوية عالية بدلالة (P<0.01)، في حين لم تسفر نتائج المقارنة المعنوية الخاصة بمطابقة متوسطات التصنيف باثر الطرائق المستخدمة الى عدم وجود فروق معنوية وبدلالة (P>0.05). | The study aims to provide a methodology to detect financial fraud using data mining through the application and evaluation of data mining techniques to distinguish between fraud and non - fraud data, This study shows the benefit of using Decision Tree algorithms, Naïve Bayesian, Artificial Neural Networks, and Logistic Regression to identify fraudulent financial statements. The four models are compared with regard to their performance; Input vector consists of financial ratios derived from the financial statements (income statement, balance sheet) for the sample adult study (74) financial and industrial company for the period between (2014 - 2009). The results of the study showed that the most important indicators of fraud are mainly related to the profitability ratios and the return on assets. The results of the match test showed that among the error - adjusted sectors, the classification of the surveyed sectors showed significant differences in (P < 0.01), The results of the comparison between the mean and the mean of the methods used did not result in significant differences (P> 0.05).

عقود البيوع البحرية الدولية وتاثيرها في تطوير قطاع النقل البحري في العراق للمدة 2015 - 2003 Contracts of International Maritime Sales and their Impact on the Development of the Maritime Transport Sector in Iraq for the Period 2003 - 2015

اسم المؤلف: عدنان حبيب عروج الحميدي
اسم المشرف: شعبان صدام منشد الامارة
الموضوع العام: الادارة والاقتصاد
السنة: 2018
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: The international maritime contracts (CIF and FOB) are commercial contracts concluded between exporters and importers of countries separated from each other by sea and differentiate in their wealth and production. These maritime contracts are concerned with goods that are transported through sea and by ships exclusively. The commercial facilitations presented by the maritime contracts to international commercial life are sufficient in themselves to explain their importance in the world of international trade.Objective of The study relies on one of scientific research methods through studying the effects of international maritime sales in the maritime transport sector and services trade in Iraq by using the method of description and analysis of Iraq's foreign trade data for the period 2003 - 2015, highlighting the importance of the study through the consequent economic commitments and effects of the parties involved in the process of concluding and executing these contracts, which affects the proceeds of Iraq's exports and imports from the trade in services and the consequent receipts and payments in foreign currency, especially in the field of maritime transport, port services, insurance companies and banking institutions. For that the study attempts investigate the hypothesis of using the FOB base in Iraq's exports and the CIF base in its imports, which leads to an increase in the deficit of the account of unforeseen services in the Iraqi balance of payments due to the increase in the value of foreign payments in foreign currency, under the achieved growth in Iraqi foreign trade resulted from the increase in volume of crude oil Exports and consumer goods imports. Therefore , the importance of international maritime contracts CIF and FOB is emerged from the transfer of the bulk of Iraq's foreign trade through sea ports by ships which is reflected in the increase of theAbstractnumber of marine units arriving and departing the various Iraqi ports and this leads to an increase in the volumes of cargo and unloading operations and other services provided by ports as well as increasing the activities of the maritime transport fleet, insurance companies and national banking institutions. Therefore, a greater role should be given to the maritime transport sector, since revenues in this sector are no less important than oil revenues. This is clear from the recent development in the maritime transport sector through the development of shipping fleets , international insurance companies and the port activities, which led to the use of the CIF contract basis in shipping and transporting of exported goods and the use of the FOB basis on the side of imported goods.In the light of the current and actual design capacities for the Iraqi maritime transport fleet and commercial ports that do not correspond to the expected increase in Iraq's foreign trade according to maritime contracts, so the establishment of Faw port is so important to reduce the pressure and absorb the expected increase of Iraq's foreign trade in the future , as well as increasing the competitiveness of Iraq's ports with Ports of neighboring countries and its important role in the international transit trade and then the role of public and private shipping companies comes in the operation and development of the performance and work of the maritime transport fleet and existing commercial ports at the present time according to International maritime contracts.The impact of international maritime sales contracts in the maritime transport sector in Iraq is illustrated by the large share of goods exported and imported by sea ports and by 89.3% of Iraq's foreign trade . This affects the proceeds of services trade in this important sector . Therefore it is important to pursue with serious steps to give a great role to the maritime transport sector both fixed and moving because the revenue achieved in this area is no less important than the revenues from the export of crude oil .

انعكاسات العوامل الداخلية والخارجية على السياسة النفطية في العراق : دراسة تحليلية للمدة 1995 - 2014 Reflections of the internal and external factors on the oil policy in Iraq (An analytical study for period 1995 - 2014)

اسم المؤلف: اكرم جاسب عبود
اسم المشرف: بشير هادي الطائي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: الاقتصاد - الطاقة
الدرجة: دبلوم عالي
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: It is clear to all, that crud oil is fundamental in all levels : nationally, locally &internationally. And so in economic and political levels from other point of view.The study has displayed a subject considered to be the most economic subject, namely the international oil markets. That is due to the importance which the oil composed on the all economic, political and social forms. The circumstances by which Iraqi oil sector go through in regards to step - wise increments in level of production, hence its position in OPEC organization, keeping in mind its own rich capabilities requires the use of new tools of analysis in order to get right final decisions in this sector.It also taking into consideration the economic theory for the oil markets that facing this sector, and then the external factors that affect them. And then it has been discussed putting on an Iraqi oil policy.This study aims to : 1. analysis of concurrent & future of international oil market.Thence, the resultant properties regarding OPEC generally and Iraqi oil sector.2. Showing of Iraqi oil sector capabilities & the policies governed by.3. clarification and evaluation auctions of bids.4. Standardization that the stat of Iraq depends on in sharing with - or quit from OPEC.5. Clarification of general concepts and technical analysis's of game theory.

سلامة الاجراءات وكفاءة اداء خدمة المسافرين في مطار بغداد الدولي : دراسة حالة Safety Procedures and Travelers Service Performance Efficiency at Baghdad International Airport / Case Study

اسم المؤلف: اسيل عباس قاسم العبادي
اسم المشرف: كامل كاظم بشير الكناني
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: التخطيط الاستراتيجي
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The researcher presents a study of the safety procedures , efficiency and performance effectiveness of travelers service at Baghdad International Airport / Ministry of Transport .The research problem lies in an identifying the services presented by Baghdad International Airport to the travellers in addition to the safety procedures , how the airport applies thestandards of International Civil Aviation Organization and what are the significant troubles and failure that the airport administration faced . The research aims at submitting a realistic analysis of Baghdad International Airport and determining the capacity of applying the safety International requirements through determine the gap between (ICAO) International organization requirements and Airport reality . The research's importance talk about the most importance airports and the essential and important axis in the air navigation movement as well as that there are not enough studies deal with the safety procedures and performance efficiency in the airports . The research in the scientific aspect relies on the standards studyof ICAO , regarding the requirements of International safety and its relation with work in Baghdad International Airport .The researcher evaluated the service that is presented to the travellers and the efficiency of its staff performance according to the Check list which the researcher filed it , calculated the gap and determined it , as well as adopted SWOT analysis to know the reasons of gaps appeared and clarified the followed procedures to close it . The results of research appeared that Baghdad International Airport has several standards of safety and procedures , present most best services to the travellers and the performance level and apply the international safety of ICAO are good . Moreover, the application of international standards that are imposed by ICAO will have great impact to achieve the goals of Baghdad international airport with great efficiency and effectiveness for reaching to Global Aviation Refineries , the airport's adoption of procedures safety and service performance efficiency system based on ICAO standards requirements as a strategy decision of the supreme administration , in addition to promote the continuous development of workers who worked in the General Establishment of Civil Aviation and Aviation Companies in the Baghdad international airport and the organization culture by publishing the instructions and requirements of International Aviation Organizations .

دور المصارف الاسلامية في تحقيق الاستقرار المالي The role of Islamic banks in achieving Financial Stability

اسم المؤلف: اسراء نظام الدين حسين الطائي
اسم المشرف: فاضل موسى حسن المالكي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: كربلاء
الصفحات الاولى:

تفعيل الحماية القانونية للدوائر البلدية وتاثيرها في ازالة التجاوزات عن المرافق العامة Activating the legal protection of the municipal departments and their impact on the removal of overtaking on public utilities

اسم المؤلف: اسراء فاضل احمد الراشدي
اسم المشرف: هادي نعيم المالكي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: ادارة البلديات
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الكلمات الدلالية:
  • الحماية القانونية
  • التجاوزات
  • المرافق العامة
  • الدوائر البلدية
الصفحات الاولى:
المستخلص: تعد مشكلة تدهور خدمات المرافق العامة الخاضعة لسيطرة واشراف الدوائر البلدية، احدى ابرز المشاكل التي يعاني منها المواطن العراقي، وتظهر في العاصمة بغداد بشكل يفوق غيرها من المحافظات الاخرى، وهذا ما دفع الباحثة لاختيار موضوع البحث لدراسته بشكل مستفيض للتوصل الى المسببات والحلول بهدف رفع مستوى هذه الخدمات الحيوية من خلال تفعيل وتوفير الحماية القانونية لها. وما كانت هذه التجاوزات الكبيرة الا احد افرازات ضعف الدولة وسوء ادارتها والذي نتج عنه ضعف في تطبيق الدوائر البلدية لنصوص الحماية القانونية المشرعة للحفاظ على المال العام وديمومة تلك المرافق, وكنتيجة لضعف تطبيق النصوص العقابية بحق المخالفين تزايدت اعداد المتجاوزين, فبعد ان كان يقتصر صدوره من الفئات الفقيرة التي لم تسعفهم امكانياتهم المادية على امتلاك وحدة سكنية, بات يصدر من الفئات المتمكنة والممتلكة للنفوذ والقوة كالاحزاب السياسية والمليشيات غير المرتبطة بالدولة, وقد توصل البحث الى ان هذه الفئات تشكل اخطر الجهات الداعمة للمتجاوزين والضاغطة باتجاه توفير كافة الخدمات الى سكنة المناطق العشوائية على حساب المناطق النظامية. وقد استخدم البحث عدة وسائل للتحقق من فرضياته ومنها الاستعانة بقائمة الفحص (Checklist) كوسيلة للتحقق من مدى تطبيق امانة بغداد وتشكيلاتها لنصوص الحماية القانونية، ومن خلال النتائج المتحصلة ثبت وجود تقصير كبير من جانبها في الاستفادة من هذه الحماية، وفي ذات الوقت تبين وجود ثغرات تشريعية اربكت اداء الدوائر البلدية لمهمتها في ازالة التجاوزات، وتم تحديد هذه النصوص مع الاشارة لوجود عدد من النصوص الخارجة عن مبدا حماية المصلحة العامة والتي صدرت لتحقيق مصالح خاصة على حساب مصلحة المجتمع. ومن اهم توصيات البحث معالجة ازمة السكن وتشريع قانون يضمن التوزيع العادل للوحدات السكنية، وتم اقتراح الية جديدة للحد من التجاوزات، اضافة الى العديد من التوصيات الهادفة للتغلب على المشكلة محل البحث | The problem of the deterioration of public utilities under the control of services and the supervision of the municipal districts is considered as one of the biggest problems of the Iraqi citizen, it is appeared clearly in the capital "Baghdad" than other provinces, and this prompted the researcher to choose the research topic to study it thoroughly to arrive at the causes and solutions in order to raise the level of these services vital through the activation and provide legal protection to them. These abuses were large secretions of state weakness and mismanagement that resulted in weakness in the application of the municipal districts of the provisions legislated legal protection to keep the public money and the sustainability of these facilities, as a result of the weakness of the application of penal provisions against violators increasing number of squatters. After that it was limited to perpetrated issuance of categories poor that have not drifted to their wealth to own housing units, is issued by the able leadership and the acquirer's influence and power such as political parties and militias groups which are not belong to the state, the study found that these groups pose the most dangerous supporters of bypassing and pressing toward the provision of all services to the inhabitants of the random areas at the expense of irregular areas. The study used various means to verify the research hypotheses, including the help of (Checklist) as a means to verify the extent of the application of the Municipality of Baghdad and formations with the provisions of legal protection, and through the results obtained proved the existence of a significant failure on its part to take advantage of this protection, and at the same time show the existence of gaps legislative confused perform municipal districts of the mission is to remove the excesses. The study identified these texts with reference to the presence of a number of emerging from the principle of protecting the public interest and the texts of which were issued to private interests over the interests of society account. One of the main recommendations of the study to address the housing crisis and the enactment of a law guaranteeing equitable distribution of housing units, a new mechanism has been proposed to curb abuses, in addition to many of the recommendations aimed to overcome the problem under study

التحليل الاستراتيجي لواقع تطبيق الحكومة الالكترونية في الامانة العامة لمجلس الوزراء : دراسة حالة Strategic analysis of the of e - government Implementation at the General Secretariat of the Council of Ministers Case study

اسم المؤلف: اريج مهدي صالح العبيدي
اسم المشرف: لورنس يحيى صالح
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: التخطيط الاستراتيجي
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يركز البحث على موضوع حديث في الادارة العامة الا وهو (الحكومة الالكترونية) الذي يحظى باهتمام دولي واسع من قبل الدول المتقدمة والدول النامية على حد سواء ، بهدف الاستفادة من مخرجات الثورة الرقمية والتطور التكنولوجي لتحسين اداء الاعمال الادارية الحكومية لغرض تقديم الخدمات للمواطنين وقطاع الاعمال وسائر المؤسسات الحكومية الكترونيا وبواقع (24) ساعة في اليوم وعلى مدار (7) ايام في الاسبوع وتحت شعار (ادارة بلا ورق وبلا مكان وبلزامان). اتخذ الباحث من تجربة الحكومة العراقية في التحول الالكتروني ومعوقات تطبيقها مشكلة لبحثه، مع عرض اسباب تاخر العراق من التصنيف العالمي في التحول الالكتروني ، وتضمن الجانب العملي تحليل الواقع الاستراتيجي لعمل لجنة (الحكومة الالكترونية) التي تتراسها الامانة العامة لمجلس الوزراء فضلا عن عمل اللجنة السابقة التي تشكلت بموجب الامر الوزاري رقم (46) لسنة 2009، مرورا بتجربة برنامج حكومة المواطن الالكترونية التابع لدائرة شؤون المواطنين والعلاقات العامة في الامانة العامة لمجلس الوزراء . في حين تضمن الجانب النظري للبحث عرضا وافيا لمفهوم الحكومة الالكترونية وفوائد تطبيقها، ومراحل تنفيذها مع تحديد المتطلبات الضرورية لتطبيقها وتشخيص اهم التحديات التي تواجهها. فضلا عن عرض معايير ومؤشرات منظمة الامم المتحدة لتقييم الدول عن الجاهزية الالكترونية وتوفير الخدمات عن بعد باعتبارها المرجعية الدولية لهذا الموضوع ، واستعراض تجربة الامارات العربية المتحدة كتجربة عربية ناجحة . ومن ثم ينهي الباحث بمجموعة استنتاجات اهمها ان التحول الالكتروني يحتاج الى ارادة وطنية ذات رؤية واضحة فضلا عن توفير الدعم المالي اللازم ، وان الفساد الاداري والامية المعلوماتية هما اكبر معوقات التحول الالكتروني، وجاء في اهم التوصيات تسمية هيئة وطنية للمعلوماتية تهدف الى بناء نظام يتعامل مع البيانات والوثائق الالكترونية . | This research focuses on a modern topic in Public Administration that is (E - Government). That topic has received considerable international attention from both the developed and the developing countries which seek to gain the fruits of the digital revolution and technological advancements in order to provide e - services to people, businesses and all the state institutions on 24/7 basis under the theme of (no paper, place or time - administration). The researcher took the experience of the Iraqi government in the electronic transformation and the obstacles of its application as a problem to his research, with a presentation of the reasons for Iraq's delay in the global classification in the electronic transformation, The practical side include the strategic analysis of the work of the (e - government) chaired by the General Secretariat of the Council of Ministers, Formed by Ministerial Order No. (46) - 2009, through the experience of the e - citizen Government program of the Citizens Affairs and Public Relations Department in the General Secretariat of the Council of Ministers However, The research provides a thorough presentation to the E - Government concept and advantages and necessary requirements of its applications in addition to diagnosing the challenges that it faces. It also presents the UN standards and indicators of assessing E - readiness of countries and the provision of remote services as UN is regarded the international authority on this subject with a reviews The United Arab Emirates model as a successful Arab practice. Then the searcher end his search by number of conclusions and recommendations ,The most important of conclusions ; The electronic transformation needs to a National will with a clear vision as well as providing the necessary financial support and Administrative corruption and Information illiteracy are the biggest obstacles to electronic transformation. The most important of recommendations ; named a national body for information that deals with data and electronic documents

استخدام اسلوب المحاكاة لتحسين اداء عمليات الخدمات الصحية : دراسة حالة في مستشفى الطفل التخصص في محافظة البصرة Using the simulation method to improve the performance of health services operations : A case study at the Specialized Child Hospital in Basrah Governorate

اسم المؤلف: اريج كريم رحمان الغراوي
اسم المشرف: شذى احمد علوان التميمي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: Title of the study : - Use simulation to improve the performance of health service operations : a case study at the specialist Child Hospital in Basra.Field of study / country : - Consultant clinic for cancer tumors / Specialist Child Hospital / Basra / IraqMethodology : - Case studyThe problem of the study : - The inefficiency of the current system of operations because it causes high rates of waste in terms of length of waiting times for patients in more than one station as well as "the inability of the system to provide service to all patients during a day "Objective of the study : - Designing a system to improve the performance of health services operations using simulation that can be used to reduce waste rates.Method of study : - The researcher was able to collect data during the field ,interviews and observation for the purposes of building a simulation model representing the actual reality and then running the model and presenting a set of scenariosConclusions : - Low numbers of workers in the initial examination and the lack of an ordinary schedule for doctors' time as well as the integration of the equipment used in the consultation with the hospitalDeterminants of the study : - Lack of time to predict and recommend proposals for consoling activities "The recommendations are only for tumor counseling and can't be circulated to other consulting clinics.

تاثير استمرار عمل مراقب الحسابات على جودة التدقيق : بحث تطبيقي على عينة من الشركات المدرجة في سوق العراق للاوراق المالية Effect of the Auditor's Continuing Work on The Audit Quality

اسم المؤلف: احمد قاسم محمد التميمي
اسم المشرف: بشرى فاضل خضير الطائي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: المحاسبة القانونية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: استمرارية مراقب الحسابات ((Continuity of the External Auditor هي بقاء مراقب الحسابات في عمله مع الزبون، وقد قامت بعض الشركات بتحديد فترة استمرارية مراقب الحسابات الخارجي بشكل دوري اختياريا, رغبة منها في تعزيز الثقة بمخرجات عملية التدقيق, ولكن تحول الامر الى الالزام في عام 2002م وفقا لمتطلبات قانون ساربينس اوكسلي (SOX), فاصبح لزاما على الشركات المسجلة في سوق الاوراق المالية الامريكية, تطبيق سياسة تحديد فترة استمرارية مراقب الحسابات, لما لهذه السياسة من قدرة على دعم الاستقلال المهني لمراقب الحسابات, ومن ثم دعم الثقة في مهنة التدقيق الخارجي. ويهدف البحث الى بيان تاثير استمرارية مراقب الحسابات في عمله مع الزبون, على جودة التدقيق وقدرته في اكتشاف الاخطاء الجوهرية في القوائم المالية, وحكمه الشخصي الوارد في التقرير المعد من قبله, من خلال مجموعة من العوامل المرتبطة باستمرارية مراقب الحسابات في عمله مع الزبون, وهي كل من الاستقلال المهني, والشك المهني, وتكاليف الفترة الاولى, وخبرة وتخصص مراقب الحسابات, والارهاق الذهني لمراقب الحسابات، اذ قام الباحث باستبيان اراء مراقبي الحسابات العاملين في العراق من خلال (62) قائمة استبانة, وتم اختبار فرضيات البحث, باستخدام الاساليب الاحصائية المتعددة, كالوسط الحسابي والنسب المؤية, والارتباط البسيط, والانحدار الخطي البسيط, والانحدار المتعدد, ومعامل (R2) ومعامل التحديد المعدل (Adjusted R - Squared), وبعد اختبار فرضيات البحث تم التوصل الى مجموعة من التوصيات اهمها : 1. اصدار القوانين والتعليمات اللازمة من اجل شمول كافة الشركات المساهمة في العراق بالتغيير الالزامي لمراقب الحسابات الخارجي, وان لايقتصر هذا التغيير على البنك المركزي العراقي والمصارف العراقية.2. عدم مطالبة مراقب الحسابات بتجديد تعاقده مع شركة الزبون سنويا, لانه يعطي لادارة شركة الزبون القوة في الضغط على الاستقلال المهني لمراقب الحسابات عند تجديد التعاقد معه.3. وضع فترة تهدئة محددة, كان تكون ثلاث سنوات, لتلافي الالتفاف على تحديد الاستمرارية, من خلال انهاء التعاقد مع مراقب الحسابات, ثم انشاء تعاقد جديد مع نفس مراقب الحسابات بعد فترة وجيزة. 4. ان ياخذ مجلس مهنة مراقبة وتدقيق الحسابات, بنظر الاعتبار التكاليف الاظافية التي يتحملها مراقب الحسابات في السنة الاولى من التعاقد, لتلافي التاثير السلبي لها, من خلال احتساب اتعاب اضافية للسنة الاولى من التعاقد.

الدور الاشرافي للبنك المركزي على نظم الدفع واثره في كفاءة اداء القطاع المصرفي The oversight role of Central Bank in payment systems and its impact on the efficiency of the performance of banking sector

اسم المؤلف: احمد عبد الوهاب عبد الشافي
اسم المشرف: حمزة فائق وهيب الزبيدي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: العلوم المصرفية
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ظهر مفهوم الاشراف على نظم الدفع الالكترونية مع زيادة اهمية هذه النظم والتي اصبحت عنصرا حيويا في البنية التحتية المالية والمصرفية ؛ بسبب التقدم التكنولوجي الكبير , والذي نتج عنه امكانية تحويل الاموال بسرعة كبيرة من خلال هذه النظم , وبسبب الزيادة الكبيرة في قيم واعداد التحويلات التي تتم عبر هذه النظم , والعوائد المالية التي تجنيها المصارف من هذه التحويلات . وبذلك ازدادت اهمية وظيفة الاشراف على هذه النظم , اذ تهدف هذه الوظيفة الى الحد من المخاطر التي تواجهها هذه النظم , والتاكد من سلامتها وكفاءتها ومصداقيتها . وفي سبيل تحقيق اهداف البحث , ومن اهمها التعرف على المبادئ الدولية , والنطاق, والمجالات, والادوات المستخدمة في الاشراف على نظم الدفع , وتطوير الدور الاشرافي للبنك المركزي العراقي على نظم الدفع الالكترونية , وتاثير ذلك في كفاءة الاداء للعمليات المصرفية , فقد تضمن البحث العلاقة بين نظم الدفع الالكترونية , والاشراف على هذه النظم كمتغرين مستقلين , وبين كفاءة الاداء المصرفي كمتغير تابع . وقد شملت عينة البحث قسم المدفوعات في البنك المركزي العراقي , وقسم المدفوعات في كل من مصرف الرافدين , ومصرف الرشيد , والمصرف العراقي للتجارة , ومصرف اشور , ومصرف الشرق الاوسط العراقي للاستثمار , ومصرف بغداد , والمصرف الاهلي العراقي , والمصرف التجاري العراقي ومصرف عودة فرع العراق , اذ تم اختيار عينة مكونة من 72 ) ) موظفا وزعت عليهم استمارات الاستبيان . وتوصل الباحث الى مجموعة من الاستنتاجات النظرية والعملية , ومنها : - 1 - تعد نظم الدفع الالكترونية من اهم القنوات التي يتم من خلالها تحويل النقود , والادوات المالية بين المؤسسات المصرفية والمالية , كما اسهمت هذه النظم في دفع اقيام السلع والخدمات بصورة سلسة وامنة .2 - يعزز نظام المدفوعات الالكتروني تنفيذ الدفعات بسرعة ويسر بما يسهم بشكل ايجابي في اداء النظام المصرفي , كما اسهمت هذه النظم في تقليل التكاليف اللازمة لعمليات تحويل النقود والادوات المالية.3 - اكدت نتائج التحليل الاحصائي لاجابات عينة البحث وجود علاقة ارتباط طردية ذات دلالة معنوية بين نظم الدفع الالكترونية , والاشراف على نظم الدفع مع كفاءة الاداء المصرفي , والذي يثبت فرضية البحث التي تشير الى وجود علاقة بين نظم الدفع الالكترونية , والاشراف عليها, وكفاءة اداء القطاع المصرفي .4 - اكدت نتائج التحليل الاحصائي لاجابات عينة البحث وجود علاقة تاثير ذات دلالة معنوية لكل من نظم الدفع الالكترونية , والاشراف عليها في كفاءة اداء القطاع المصرفي , وبما ان اشارات معامل بيتا موجبة هذا يعني بان التاثير ايجابي . كما اوصى الباحث جملة من التوصيات منها : 1 - ضرورة قيام البنك المركزي العراقي بتحديد المخاطر التي تتعرض لها هذه النظم وتصنيفها, ووضع اطار شامل لادارة هذه المخاطر من خلال تحديد ماهية هذه المخاطر , والتعرف على مصادرها , وكيفية قياسها , واساليب الحد منها .2 - ينبغي على البنك المركزي العراقي ان يقوم بتفعيل دور قسم الاشراف والامتثال في دائرة المدفوعات ؛ لممارسة وظيفة الاشراف على نظم الدفع الالكترونية ؛ لتحقيق اهداف السلامة والكفاءة والمصداقية في عمل هذه النظم .3 - نوصي البنك المركزي العراقي بان يقوم بتحديد سياسات واجراءات الاشراف الخاصة به , وان يقوم بالاعلان عنها من خلال طباعة ونشر كتيب يحدد بوضوح سياسات واجراءات الاشراف بما يسهل على مشغلي ومستخدمي هذه النظم من ادراك وفهم هذه السياسات والاجراءات | The concept of oversight of the electronic payment systems have been appeared with the increasing of the importance of these systems, which have become a vital element in the financial infrastructure and banking; because of the great technological progress, which have been resulted in the possibility of transfer of funds in very quickly manner through these systems, as well as because of the large increase in the values and the numbers of transfers which were made through these systems, and the financial returns which were earned by banks of these transfers. Thus , the importance of the function of oversight towards these systems was increased , as this function has aimed at reducing the risks faced by these systems, and for ensuring safety, efficiency and credibility. For the purpose of achieving the objectives of the research, the most important one is concentrated on recognition of international principles, scope, fields, and the tools that is used in the oversight of payment systems, and the development of the oversight role of the Central Bank of Iraq on the electronic payment systems, and that effect on the performance efficiency of banking operation, the research has included the relationship between electronic payment systems, and oversight of these systems as independent variables, and the efficiency of the banking performance as dependent variable. The research sample has included of payments department in the Central Bank of Iraq, and the department of payments in each of Al - Rafidain Bank and AL - Rasheed Bank, additionally to the Trade Bank of Iraq, and Ashur International Bank for Investment, and Iraqi Middle East Investment Bank, Bank of Baghdad, and National Bank of Iraq, Commercial Bank of Iraq and Bank of the Audi branch of Iraq, a sample of (72) employees was chosen and supplied with questionnaires .The researcher reached several theoretical and practical conclusions such as : 1. The electronic payment systems are considered the most important channels through which the money transfer, and financial instruments between banking and financial institutions, are done as these systems have contributed to pay for goods and services in a smooth and safe method .2. The electronic payment systems enhanced the implementation of making payments quickly and easily as well as in positively contributing to the performance of banking system, as these systems have contributed so as to reduce the costs that is necessary for operations to transfer money and the financial tools. 3. The results of the statistical analysis of the answers to the research sample have been confirmed on the existence of a correlation as a direct correlation and significant morale among the electronic payment systems, and oversight of the payment systems with banking performance efficiency ,which prove the hypothesis research that indicates the existence of a relationship between the electronic payment systems, and oversight of payment systems, and the efficiency of the performance banking. Sector.4. The results of the statistical analysis of for the answers to the research sample confirmed the presence of significant effect relationship spirits for each of the electronic payment systems, and oversight on at the efficiency of the banking sector's performance, as the beta coefficient signals are positive which means there is a positive effect. The researcher has recommended a number of recommendations including : 1. The necessity for the Central Bank of Iraq to identify risks to these systems, and classifying them, and to develop a comprehensive framework for managing these risks by identifying the nature of these risks, and to identify their sources, and how they are measured, additionally the means of reducing them .2. The Central Bank of Iraq should activate the role of oversight and Compliance Section in the Department of payments; to exercise the oversight function on the electronic payment systems; to achieve the objectives of safety, efficiency and reliability in the work of these systems.3. We advise the Central Bank of Iraq to be recommended to specify the policies and procedures for oversight its own, and into advertise to declare them by printing and publishing a booklet clearly defined policies and procedures, including oversight easier for the operators and users of these systems of awareness and understanding of these policies and procedure in order to facilitate the duties of operators and users of these systems to understand those policies and procedures , as well.

استخدام انموذجي الة المتجه الداعم SVM والانحدار اللجوجستي LRM في تصنيف البيانات مع تطبيق عملي على مرضى داء السكري في مستشفى الموانئ العام في العراق Comparison Between The Support vector machine (SVM) and Logistic Regression Model For Classification With application to diabetic patients at Basrah port hospital

اسم المؤلف: احمد عبد الصمد حبيب ثامر الجبوري
اسم المشرف: فوزيت غالب عمر السعدون
الموضوع العام: الادارة والاقتصاد
السنة: 2018
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: In this thesis, the process of classification or categorizing statistical data was studied by using the dual - response support vector machine and the logistic regression model based on the correct classification of observations for both methods, The simulation was used in the two methods with different samples and different variations and different arithmetic mean, then the comparison between the two methods, Then applied the two methods in the practical side and with real data for diabetes patients obtained from the Endocrine Center at the General Ports Hospital in Basra , Also the comparison was made between the two methods used in the study. Finally the study found that the supporting vector machine was the best in the classification whether using the real data in the practical side or by using the simulation on the experimental side with different samples of especially when data overlap.

استخدام مدخل التكاليف المستهدفة في تعظيم الارباح : بحث تطبيقي في شركة توزيع المنتجات النفطية The Introduction of costs aiming to amplify profits /a practical research of the State Company for Distribution of Oil Products

اسم المؤلف: احمد حميد عبد العباس
اسم المشرف: جليلة عيدان حليحل الذهبي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة القانونية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: هدف البحث الى وضع بعض الحلول للمشاكل والتي تعاني منها شركة نقل المنتجات النفطية، وقد سعى البحث لاهداف عدة منها، عرض وتقديم اطار مفاهيمي لادارة التكلفة وفق مدخل التكلفة المستهدفة والتعريف بتقنياته واهميته وتاثيره على تخفيض التكاليف وتحقيق الميزة التنافسية فضلا عن اجراء تقييم للاساليب والتقنيات التقليدية الحالية المستخدمة في المحاسبة عن التكاليف وكذلك تاطير مفاهيمي لعملية التسعير من خلال تعريفه ومراحله واهدافه، والعوامل المؤثرة بقرارات التسعير وصولا لدور التكلفة المستهدفة في تعظيم الارباح، ومن ثم اجراء دراسة ميدانية في شركة توزيع المنتجات النفطية وبيان الدور الذي يمكن ان يلعبه مدخل التكلفة المستهدفة لادارة التكلفة كمنطلق لتحسين وضع من التعثر المالي واخراجها من الاطر والمفاهيم والتقنيات التقليدية والسعي لبناء قاعدة للتحول نحو مدخل التكلفة المستهدفة من اجل تخفيض تكاليف وتعزيز ميزتها التنافسية في السوق. وتمحورت مشكلة البحث حول وجود قصور في الاساليب والتقنيات المحاسبية والادارية التقليدية المطبقة حاليا في الشركة المبحوثة واعتمادها المقاييس المالية (او الموجهات الكمية) فقط وبالتالي عدم توافقها مع متطلبات التغييرات الاقتصادية الجديدة والسريعة التي رافقت تطور وتعاظم هيمنة قوى السوق الخارجية على مساحة واسعة جدا من السوق المحلية العراقية، وقد استند البحث الحالي على فرضية رئيسة وهي، (ان التطبيق الفعال لمدخل الكلفة المستهدفة في شركة توزيع المنتجات النفطية يؤدي الى تخفيض في كلفة نقل المنتجات النفطية المقدمة من قبل الشركة والذي ينعكس على تعظيم ارباحها). وقد ركز البحث في جانبه التطبيقي على الزيارات الميدانية لشركة توزيع المنتجات النفطية والحصول على البيانات المالية وخطط الشركة ولاسيما فيما يخص انظمة التكالف فيها، وقد تم دراسة الكشوفات المالية ومعالجتها على وفق نظام الكلفة المستهدفة سعيا لاثبات فرضية البحث، وقد توصل البحث لمجموعة من النتائج كان اهمها الاتي : 1 - لا يتم تطبيق نظام التكاليف المستهدفة في شركة توزيع المنتجات النفطية ، بل يتم اتباع العديد من المبادئ والاسس التي يقوم عليها النظام، حيث ظهر انه لا يتم استخدام نظام التكاليف المستهدفة التي تعتبر الاساس الاول للنظام.2 - من خلال تطبيق نظام التكاليف المستهدفة في الجانب التطبيقي على الشركة عينة البحث فقد حقق تغييرات كبيرة تحقق الربحية للشركة، مما يدل على امكانية تطبيقه في شركة توزيع المنتجات النفطية. | Aim of the research to develop some solutions to the problems faced by the transport petroleum products company, has sought search for the goals of several of them, offer and provide a conceptual framework for the management of the cost in accordance with the target cost entrance and definition and its importance and its impact on reducing costs and achieve competitive advantage as well as an assessment of the existing methods and traditional techniques used in accounting for the costs as well as a conceptual frame for the process of pricing through its definition and its stages and its objectives, and the factors influencing pricing decisions down to the role of the target in the cost to maximize profits, And then conduct a field study in the distribution of petroleum products and the statement of the role they can target cost management cost entrance to the play as a springboard to improve the situation of financial distress and out of the frames and traditional concepts and techniques and strive to build the base of the shift toward the target cost of the entrance in order to reduce costs and enhance their competitive advantage in the market . Focused research problem about the existence of shortcomings in the accounting methods and management techniques traditional currently applicable in the company researched and approved financial metrics (or routers quantity) only and therefore their non - compliance with the requirements of the new economic changes and rapid that accompanied the evolution and the growing dominance of external market forces on a very large area of the local market Iraqi, current research has been based on the premise of a President, (the effective application of the entrance to the target cost in the distribution of petroleum products lead to a reduction in the cost of transportation of oil products offered by the company, which is reflected on maximizing profits).The research was focused on his side applied on field visits to company distribution of petroleum products and access to financial data and plans of the company, particularly with regard to systems cost which has been studying the financial statements and dealt with in accordance with the target cost system in an effort to prove the hypothesis of the research, has reached search for a set of results was the most important following : 1. does not apply target costing system in the distribution of petroleum products, but are followed many of the principles and foundations of the system, where it appeared that it does not use target cost, which is the first foundation of the system.2. Through the application of target costing system in the practical side of the company sample of the research has achieved significant changes to achieve profitability for the company, indicating the possibility of its application in the oil products distribution company

انموذج مقترح لترشيق اجهزة الرقابة والتدقيق في العراق من خلال تقنية اعادة الهندسة Suggested Model For Lean The Control And Audit Bodies In Iraq Through Reengineering Technic

اسم المؤلف: احسان ذياب عبد
اسم المشرف: كريمة علي كاظم الجوهر
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تهدف الدراسة الى وضع انموذج مقترح لاجهزة الرقابة والتدقيق (مكتب المفتش العام، ديوان الرقابة المالية الاتحادي، هيئة النزاهة، التدقيق الداخلي) يساهم في تحسين مستوى تطويرها، من خلال استعمال انموذج مرجعي. والتعرف على مستوى التطوير لقدرة انشطة هذه الاجهزة في اكتشاف واحباط المخالفات، وتحليل مقارن لقوانينها وتشريعاتها.اعتمدت الدراسة على المنهج الاستنباطي من خلال تكييف اطار بناء القدرات المؤسسية للافروساي، لاستقصاء اراء عينة البحث من قيادات اجهزة الرقابة والتدقيق حول مستوى التطوير المؤسسي لهذه الاجهزة. حيث يتالف هذا الاطار من خمسة مستويات للتطوير وخمسة مجالات وهي : الاستقلالية والاطار القانوني، التنظيم والادارة، الموارد البشرية، معايير ومنهجية الرقابة، الاتصالات وادارة اصحاب المصلحة. ويتضمن كل مجال عددا من العناصر. وتستند هذه المجالات مع عناصرها على المعايير وافضل الممارسات.كما اعتمد منهج التحليل الوصفي لدراسة مخالفات الاجهزة الخاضعة للرقابة والتدقيق وتحليلها وتبويبها وفقا للجهة المسؤولة عن المخالفة ونوعها وقيمتها والاجراء المتخذ حيالها. واجراء التحليل المقارن لتشريعات وقوانين الاجهزة الرقابية، لتحديد مجالات التطوير، ونقاط القصور والتداخل في العمل الرقابي الذي ينتج عنها. وتوصلت الدراسة الى مجموعة من الاستنتاجات من اهمها ان معدل التطوير العام لمكاتب المفتشين العموميين هو 2.47، وقد تخطت معدلات مجالاته الحد الادنى للمستوى الثالث باستثناء اثنان من مجالاته (معاييـر ومنهجيـة الرقابة) و(التواصل وادارة اصحاب المصلحة)، اللذان كان معدلاهما 2.38، 2.19 على التوالي. اما معدل التطوير العام لديوان الرقابة المالية هو 3.27، وقد تخطت معدلات مجالاته الحد الادنى للمستوى الثالث. اما معدل التطوير العام لهيئة النزاهة هو 3.23، وقد تخطت معدلات مجالاته الحد الادنى للمستوى الثالث. في حين كان معدل التطوير العام لاجهزة التدقيق الداخلي هو 1.67، ولم يحقق اي مجال من مجالاته الاربعة معدل الحد الادنى للمستوى الثالث المستهدف 2.50 من 4.00 درجات. لذا فان مستوى التطوير المؤسسي لمكاتب المفتشين العموميين يقترب من الثاني، ولديوان الرقابة المالية ولهيئة النزاهة فهو يقترب كثيرا من المستوى الثالث، اما لجهاز التدقيق الداخلي فهو المستوى الاول. واستنتجت الدراسة ايضا ان مخالفات الادارة العليا (وزير، مدير عام، مدير) تشكل نسبة 41% من اجمالي المخالفات، وتبلغ قيمتها 1276 مليار دينار تقريبا بنسبة 87.5% من اجمالي قيمة المخالفات. وان الاجراءات المتخذة حيال المخالفات تمثل باسترجاع وتوفير واحباط مخالفات بقيمة 146.835 مليار دينار، وهي تمثل 10% من قيمة المخالفات الكلية تقريبا. كما شملت العقوبات القضائية 93 حالة مخالفة. منها 75 حالة حكم غيابي اي بنسبة 80.6% من اجمالي المخالفات التي خضعت للعقوبات القضائية.كما تم تقديم عدد من التوصيات كان اهمها الانموذج المقترح الذي تضمن تاسيس مجلس للرقابة والتدقيق الاتحادي الذي يمثل هيئة تنظيمية مستقلة جديدة للاشراف على اجهزة الرقابة والتدقيق، يضم تحت اشرافه : ديوان الرقابة المالية الاتحادي وهيئة التفتيش والتدقيق الداخلي. التي تضم مكاتب المفتشين العموميين القائمة مع اقسام ووحدات التدقيق الداخلي العاملة في الوحدات الحكومية | AbstractThis study aims at proposing a model for the Control and audit bodies represented by (General inspector offices, Federal board of supreme audit, The Commission of integrity and internal audit), which contributes to improving the development level using a reference model. In addition, identifying the level of development of the ability of the activities of these bodies in detecting and preventing irregularities, and a comparative analysis of their laws and legislation.The study relied on deductive approach by adapting the Institutional Capacity Building Framework for AFROSAI - E, BI Survey sample of leaders of the control and audit bodies on the institutional development levels views of the bodies. The Institutional Capacity Building Framework consists of five development levels, and five institutional development domains : Independence and Legal Framework, Organisation and Management, Human Resources, Audit Standards and Methodology and finally Communication and Stakeholder Management. Each domain contains a number of elements. The domains with their elements are based on standards and best practice.It also adopted Analytical descriptive approach to study of irregularities audited entity and analyzing and classifying them according to the destination responsible, type and value and the action taken on them. In addition, a comparative analysis of legislation and laws of Control and audit bodies to identify areas of development, Weak points and overlap in the audit work that produces it.The study reached to a set of most important conclusions, which are : The general development rate of the General inspector offices is 2.47, domains rates have exceeded the minimum limit for the third level With the exception of two of its domains (Audit Standards and Methodology) and (Communication and Stakeholder Management), which were its rates 2.38, 2.19, respectively. As for the general development rate of Federal board of supreme audit is 3.27, domains rates have exceeded the minimum limit for the third level. The general development rate for The Commission of integrity is 3.23. Domains rates have exceeded the minimum limit for the third level. While the general development rate for internal audit is 1.67, any of the four domains rates did not achieve the minimum limit for the target third level 2.50 of 4.00 degrees. Therefore, the level of institutional development for General inspector offices Close to second level. For Federal board of supreme audit and The Commission of integrity comes very close to of the third level, and for internal audit, it is the first level. The study also concluded, The senior management irregularities (Minister, Director General, Director) accounted for 41% of total irregularities, And valued at 1276 billion dinars Almost, By 87.5% of the total value of irregularities. In addition, that the actions taken regarding irregularities represent recovering, save, and Foil irregularities, worth 146.835 billion dinars, which represents 10% of the total value of almost irregularities. As judicial sanctions included 93 cases of irregularities. Of which 75 cases sentenced in absentia or by 80.6% of the total irregularities that have undergone judicial sanctions.The research was presented a set of recommendations, most important of which was the proposal form. Which included the establishment of a Federal Board on control and audit bodies, which represents a new independent regulatory body to oversee the control and audit bodies, under his supervision include : Federal board of supreme audit and Commission of inspection and internal audit, which included current General inspector offices, and Sections and units of Internal Audit Working in government units.

اثر المقدرة الجوهرية الضريبية في تكاليف الامتثال : بحث تطبيقي في عينة من الشركات المساهمة The Impact of Tax Core Competency in compliance costs An Applied Research in a Sample of Joint - stock Companies

اسم المؤلف: ابتهال علي جاسم الطويل
اسم المشرف: محمد علي العامري
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة الضريبية
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: جرى في هذا البحث تحليل ومناقشة موضوع" اثر المقدرة الجوهرية الضريبية في تكاليف الامتثال" بحث تطبيقي في عينة من الشركات المساهمة، ولذلك فانها تعد محاولة لاثارة اهتمامهم بموضوع مدى تاثير المقدرة الجوهرية الضريبية في تكاليف الامتثال، وهو ما يدعو الى ضرورة الخوض التجريبي لبحث العلاقة بينها. لقد انطلق البحث من مشكلة معبر عنها بعدد من التساؤلات التطبيقية والفكرية، استهدف من الاجابة عنها استجلاء الفلسفة النظرية والدلالات الفكرية للمتغيرين. ولتوضيح العلاقة بين متغيرات البحث, تم صياغة عدد من الفرضيات كاجابات تخمينية مؤقتة عن مشكلة البحث, وقد جرى اعتماد الاستبانة كاداة لجمع البيانات وتحليلها, فضلا عن المقابلات الشخصية والرجوع للسجلات المالية الخاصة بمجتمع البحث. ولتحليل بيانات البحث تم استخدام الحزمة الاحصائية للعلوم الاجتماعية (Statistical Package for Social Science, SPSS), ومن اهم الادوات الاحصائية التي تم استخدامها في التحليل هي(الانحراف المعياري والانحدار الخطي البسيط والنسبة المئوية والتكرارات والوسط الحسابي والفا كرونباخ واختبارF واختبارT) للوصول الى النتائج. وتوصل البحث الى وجود ارتباطا معنويا سلبيا بين المقدرة الجوهرية الضريبية وتكاليف الامتثال. وكذلك ضعف اهتمام المنظمات عينة البحث بالمقدرة الجوهرية الضريبية رغم تاثيرها في تخفيض تكاليف الامتثال، وايضا توصل البحث بعدم وجود خدمات ضريبية حقيقة تقدمها الادارة الضريبية مما جعل اغلب المنظمات تستعين بالمستشارين والخبراء للحصول على المعلومات والتوجيهات لاستكمال اجراءات الضريبة مما ساهمت في رفع تكاليف الامتثال. بالمقابل تم تقديم توصيات تتماشى وواقع الاستنتاجات | his research has been in the analysis and discussion of the topic of "The impact of Tax Core Competency in compliance costs" An applied research in a sample of joint - stocks Companies. Therefore, these subjects were considered as an attempt to stir up their interest in the subject of the effect of tax core competency in compliance costs, which calls for the need to examine the relationship between them. The research steams from a problem expressed by a number of practical and intellectual questions, the aim to answer them is to clarify the theoretical philosophy and intellectual implications of the two variables examined in the research, In order to clarify the relationship between variables of the research, a number of hypotheses were formulated as temporary speculative answers to the research problem. A questionnaire was used as a tool for data collection and its analysis, as well as personal interviews and financial records of the research sample. For the purpose of analyzing the research data the statistical package for social science, SPSS . The most important tools used in the statistical analysis are : (standard deviation, and simple linear regression, percentages, frequencies, arithmetic mean, Cronbach's alpha, F - test, T - Test). The research found a weakness Sample search organizations, Tax Core Competency, despite its impact on reducing the costs of compliance, and also research found a lack of the fact of tax services provided by tax administration, the most of the organizations had hired services consultants and experts for information and guidance to complete the tax measures, which have contributed to increasing compliance costs. Conversely recommendations were made in line with the reality of conclusions

مقارنة بعض الاختبارات اللامعلمية لعينات مختلفة الابعاد مع تطبيق عملي Compared to some nonparametric tests different dimensional samples By application

اسم المؤلف: شهد محمد شاكر
اسم المشرف: دجلة ابراهيم مهدي العزاوي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان استعمال الاختبارات اللامعلمية التي لا تتطلب توفر معلمات المجتمع او على الاقل لاتعتمد على معلومات المتوفرة حول المجتمع االذي سحبت منه العينة وتمتاز انها سهلة التطبيق وامكانية تطبيقها على البيانات الوصفية والترتيبية، كما وانها لا تفترض توزيعا معينا للمجتمع ولكنها تبدو بالغة التعقيد اذا كان حجم العينة كبيرا بالاضافة الى انها اقل قوة من الاختبارات المعلمية خاصة في حالة العينات الكبيرة، لذا تم ادخال ادات جديدة وهي دالة العمق التي تمتاز بسهولة استخدامها والتي تم وضعها في مجال الاحصاء اللامعلمية والهندسة الحسابية والجبر وعلوم الكمبيوتر والتي ترتبط ارتباطا وثيقا بترتيب بيانات متعدد المتغيرات وهي دالة مفيدة جدا في الاستدلال اللامعلمي ، كما وتعتبر اداة قياس تحليل بيانات متعددة المتغيرات عن طريق تقدير منحنيات الدوال.في هذه الرسالة تم استعمال دوال العمق لبيانات لعينات ذات متغيرات متعددة لكل مفردة مدروسة (كان يكون دراسة طفل اخذت له عدة قياسات هي محيط الراس والطول ومحيط الذراع) مقاسة بوحدات قياس متشابة ،و لدراسة بيانات كهذه تولدت مشكلة بين ابعاد المتغيرات وكذلك مشكلة الابعاد ،لذى تم استخدام دوال العمق للتخلص من مشكلة الابعاد ولدراسة طبيعة عمل المتغيرات لكل مفردة ، عن طريق دراسة ثلاثة انواع من دوال العمق هي : - 1 دالة العمق spatial - 2 دالة العمق Mahalanobis - 3 دالة عمق Euclidean اضافة الى ذلك تم استعمال بعض الاختبارات الامعلمية التي تعتمد على دوال العمق لدراسة المقارنة بين الاختبارات التي تضمنتها الرسالة والتحقق من ادائها باستعمال قوة الاختبار الاحصائية فاظهرت النتائج ان دوال العمق ذات دلالة احصائية وبهذا لابد من اعتماد دوال العمق في اختبارات الرتب اللامعلمية لبيانات متعددة المتغيرات واخذها بنظر الاعتبار | The use of nonparametric tests that do not require the availability of community parameters or at least does not depend on the information available about the society from which the sample was drawn. It is easy to apply and can be applied to descriptive and hierarchical data. It does not assume a specific distribution of society, The sample is large in addition to the fact that it is less powerful than the scientific tests, especially in the case of large samples, so new tools have been introduced, which is the depth function which is easy to use and which was developed in the field of non - scientific statistics, computational engineering, algebra, computer science, T is closely related to the order of multivariate data, which is a very useful function in inference, and is a tool for measuring the analysis of multivariate data by estimating function curves.In this thesis, depth functions were used for data of multi - variable samples for each studied item (eg a child's study of several measurements, head circumference, length, and arm circumference) measured by similar units of measurement. To study such data, Dimensional dimensions, which used the functions of depth to get rid of the problem of dimensions and to study the nature of the work variables for each item, by studying three types of depth functions are : 1. The spatial depth function2. Depth function of Mahalanobis3. Depth function and clydeanIn addition, some scientific tests were used based on the depth functions to study the comparison between the tests included in the thesis and to verify their performance using the strength of the statistical test. The results showed that the depth functions are statistically significant. Therefore, the depth functions in the non - And take it into account.