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البعد الاستراتيجي لنظرية القيود واثره في ترشيد القرارات : بحث تطبيقي في الشركة العامة للصناعات الجلدية Strategic Dimension for Theory of Constraints and its Impact in Decision Making

اسم المؤلف: ماجدة عبد المجید عبد العزیز
اسم المشرف: صلاح صاحب شاكر البغدادي
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: المحاسبة - التكاليف
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The research examines the problem of contribution in making the required development of some of the concepts that are used in managerial Accounting and cost Accounting , as they haven’t been developed as fast as the development that occurred in manufacturing field and production philosophy. This will be achieved through the developed concepts of the Theory of constraints and its related tools that help in understanding and treating the real relations among Manufacturing time, Inventory, quality and profit. The research illustrated that the theory of constraints is "A group of concepts and basics that aim at helping the management in order to determine the difficulties that may face it in achieving its objectives and how to overcome these difficulties through determining the necessary change and how these change can be done efficiently and effectively ".The research showed that the theory of constraint including its tools represents a general approach for continuous improvement through the entire value chain , which calls for magnifying throughput , constricting the product cycle , determining the optimal production mix , utilization of scare resources and canceling the idle time , that achieving throughput increasing then increasing profit .The research also found that there are many shortages in the accounting tools that are used in achieving the goals of managerial accounting. This is due to the changes in the modern manufacturing environment, which are resembled in the rapid technological and the continuous improvement. Moreover, throughput accounting (one of the TOC tools) is a developed approach that links between the measurement of the achieved throughput during a specified period of time and the resources which used for achieving this throughput.The most positive side of throughput accounting as a tool to assess the non - financial performance is introducing a collective overview about the company as a whole. As a result, it will encourage in improving and developing the connection between the different departments and achieving timing among working operations further more, it helps to find a kind of balance between the power of available sources more over, the most important information which resulted from the system of throughput accounting can be embodied in specifying the points of bottle neck or the constraints that come through the operations during all stages in their power this specification will lead to an essential difference in the nature of the decisions that were built on these information

دور الاجهزة الرقابية الخارجية في تقويم انظمة الرقابة الداخلية واثره في الحد من الفساد المالي والاداري Role Devices External Oversight in Evaluation of internal Control Systems and its Effect to Decrease of Administrative and Financial Corruption

اسم المؤلف: قيصر غازي زغير
اسم المشرف: صباح عبد الوهاب النعيمي
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الدرجة: دبلوم عالي
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تعد ظاهرة الفساد المالي والاداري ظاهرة عالمية شديدة الانتشار تاخذ ابعادا واسعة تتداخل فيها عوامل مختلفة يصعب التمييز بينها، وبالرغم من عدم توفر احصاءات دقيقة عن حجم هذه الظاهرة الا انه بات من الواضح ان الممارسات ذات الصلة بالفساد المالي والاداري تكتسب في الوقت الحاضر اهمية خاصة ولا سيما في البلدان النامية لما لها من اثار وانعكاسات سلبية خطيرة على الاستقرار السياسي والاقتصادي الذي تفتقر اليه غالبية تلك الدول. وقد لاقت هذه المشكلة ( الفساد المالي والاداري ) اهتمام الكثير من الباحثين والمهتمين واتفقت الاراء على ضرورة وضع وتاسيس اطار عمل مؤسسي الغرض منه تطويق المشكلة وعلاجها من خلال خطوات جدية ومحددة.ويعد نظام الرقابة الداخلية من ابرز الوسائل بهذا الصدد لما يتمتع به من اجراءات تؤهله ليكون الوسيلة الفاعلة بيد الادارة للحد من الفساد المالي والاداري.يحاول هذا البحث القاء الضوء على ظاهرة الفساد المالي والاداري من حيث اسبابه واثاره واستراتيجيات مكافحته ودور نظام الرقابة الداخلية بهذا الخصوص فضلا عن بيان دور الاجهزة الرقابية الخارجية في فحص وتقويم انظمة الرقابة الداخلية للجهات الخاضعة لرقابتها باعتباره الخطوة الاولى في استراتيجياتها في مكافحة تلك الظاهرة. | The phenomenon of financial and administrative corruption is a global phenomenon severe proliferation take the dimensions and wide overlapping of different factors is difficult to distinguish between them, in spite of the lack of accurate statistics about the size of this phenomenon, but it became clear that the practices of corruption - related administrative and financial gain at the present time is particularly important, especially in developing countries because of their negative effects and implications of serious political and economic stability, which lacks the majority of those States. It was met with this problem (financial and administrative corruption) lots of interesting and interested Albacete in views and agreed on the need to develop and establish an institutional framework designed to contain the problem and treatment through a serious, concrete steps. The internal control system of the most prominent means in this regard because of its action qualifies him to be an effective way, however, the administration to reduce the financial and administrative corruption. This research is trying to shed light on the phenomenon of administrative and financial corruption in terms of causes, effects and control strategies and the role of the internal control system in this regard in addition to the statement roles devices external oversight in the examination and evaluation of internal control systems of the bodies subject to control as the first step in strategy in the fight against this phenomenon

اثر كفاءة نظام الرقابـة الداخليـة في اختيار مراقــب الحسابات لادلة الاثبات : بحث تطبيقي في شركة الصناعات الالكترونية The impact of the efficiency of the internal control system in the selection of the auditor of the Evidence An Empirical Study in the company, electronic industries

اسم المؤلف: قحطان عبد الله حسن الحيالي
اسم المشرف: عبد الصاحب نجم عبد الجبوري
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: المحاسبة القانونية
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهتم البحث بتسليط الضوء على نظام الرقابة الداخلية ومقوماته الاساسية والعوامل التي تعزز كفاءة هذا النظام ، ودور مراقب الحسابات في فحص وتقويم نظام الرقابة الداخلية وعكس نتائج التقويم على قراراته الخاصة باختيار ادلة الاثبات اللازمة لدعم رايـه في البيانات المالية التي يقوم بتدقيقها، اذ يرى الباحث ان هناك مشكلة تتمثل في عدم ايلاء مراقبي الحسابات الاهمية الكافية لفحص وتقويم نظام الرقابة الداخلية في المنشات التي يتم مراجعة بياناتها المالية من قبلهم ، فضلا عن عدم عكس نتائج الفحص والتقويم على اجراءات فحص وتقويم واختيار ادلة الاثبات اللازمة لدعم الراي الذي يبدونه بشان صدق وعدالة القوائم المالية لتلك المنشات . ان حل هذه المشكلة من وجهة نظرالباحث يتم من خلال افتراض ان قيام مراقب الحسابات الخارجي بفحص وتقويم نظام الرقابة الداخلية يساهم في ترشيد قراراته بشان اختيار كمية ادلة الاثبات اللازمة ونوعيتها لدعم رايـه المهني بمدى صدق وعدالة البيانات المالية للجهة موضوع التدقيق ، ولاثبات هذه الفرضية فقد تناول الباحث موضوع الرقابة الداخلية وعلاقتها بادلة الاثبات بجانبيها النظري والتطبيقي في اربعة فصول . يتناول الفصل الاول منهجية البحث والدراسات السابقة ، اما الفصل الثاني فيتناول الاطار المفاهيمي والنظري للبحث وتضمن ثلاثة مباحث : المبحث الاول يسلط الضوء على مفهوم الرقابة الداخلية واهدافهووامكوناتها الاساسية فضلا عن انواعها الاساسية ، اما المبحث الثاني فيتناول مفهوم ادلة الاثبات وطبيعة وانواع هذه الادلة والخصائص النوعية لهوااهم المحددات التي تؤثر في قناعة مراقب الحسابات في ادلة الاثبات ، ويركز المبحث الثالث على مسؤولية مراقب الحسابات عن فحص وتقويم كفاءة نظام الرقابة الداخلية في ظل المعايير المحلية والدولية واثر نتائج الفحص والتقويم على قرائن الاثبات وكيفية اختيارمراقب الحسابات ادلة الاثبات بطريقة علمية ومنطقية، فيما تناول الفصل الثالث الجانب العملي والتطبيقي للبحث والذي تم في شركة الصناعات الالكترونية وهي احدى شركات القطاع المختلط ، حيث تم فحص ودراسة نظام الرقابة الداخلية بشكل اولي عن طريق اجراء المسح الاولي واجابات الشركة على قائمة الاستقصاء الملحقة وتثبيت نقاط ضعف النظام ، بعد ذلك تم تنفيذ مجموعة مهمة من اختبارات الالتزام بالضوابط الرقابية المهمة التي يفترض ان يحويها نظام الرقابة الداخلية في الشركة ولبيان تاثير قوة او ضعف النظام على طريقة اختيار ادلة الاثبات فقد قام الباحث بالتوسع في تنفيذ الاجراءات الجوهرية والاساسية لفحص ارصدة عناصر القوائم المالية الظاهرة في الميزانية العمومية وقائمة الدخل للشركة ، واخيرا فقد قدم الباحث انموذجا مقترحا لبرنامج تدقيق مبني على اساس مستويات المخاطر الضمنية والرقابية واهداف التدقيق ، فيما تناول الفصل الرابع والاخير اهم الاستنتاجات والتوصيات التي توصل اليها الباحث بصدد موضوع البحث | Interested in research shed light on the internal control system and its elements are the basic factors that enhance the efficiency of the system, and the role of the auditor to examine and evaluate the internal control system and reverse the results of the calendar on the decisions for the selection of evidence to support his opinion on the financial statements, the audited, as the researcher finds that there problem is the failure to give auditors sufficient importance to examine and evaluate the internal control system in enterprises which are reviewed financial statements from them, as well as not to reverse the results of the examination and evaluation procedures for testing and evaluation and selection of evidence to support the view Ibdonh on truth and fairness of the financial statements of those facilities. The solution to this problem from the point of nzeralbages is through the assumption that the external auditor examine and evaluate the internal control system contribute to the rationalization of its decisions on the selection of the amount of evidence required and quality to support the professional opinion of how truth and fairness of the financial statements of a subject of scrutiny, and to demonstrate this hypothesis was the researcher the subject of internal control and their relationship to evidence on both sides of proof theory and practice in four chapters : Chapter one deals with research methodology and previous studies, while the second chapter deals with the conceptual framework and theoretical research and included three sections : First research sheds light on the concept of internal control and its objectives, and key components as well as the types of basic, while the second section deals with the concept of evidence and the nature and types of such evidence and qualitative characteristics her most important determinants that affect the conviction of the auditor in evidence, and focuses the third section on the responsibility of the auditor for examining and evaluating the efficiency of the internal control system in light of domestic and international standards and the impact of test results and the calendar on the evidence of proof and how Achtjarmracb accounts of evidence in a scientific and logical, while the third chapter dealt with the practical and applied research, which was at the Electronic Industries is one of the mixed sector companies, where they were seen and examined the system of internal control primarily through an initial survey and answer the company to the list of investigation Accessories and install the weaknesses of the system, then the implementation of a task of the test of the commitment controls regulatory task that assumes that it contains the internal control system in the company, and indicate the impact of the strength or weakness of the system the way the selection of evidence, the researcher expanded the implementation of actions the fundamental and essential to check the balances of the elements of financial statements that appear in the balance sheet and income statement of the company, and finally The researcher presented a proposal for a model audit program is based on the underlying levels of risk, control and audit objectives, while addressing the fourth and final chapter the main conclusions and recommendations reached by the researcher on the subject of researc

اثر تعدد جهات الانفاق الاستثماري في عمل اجهزة الرقابة : دراسة تطبيقية لواقع الرقابة على تنفيذ المشاريع الاستثمارية في دائرة صحة البصرة The impact of the multiplicity of points of investment spending in the work of organs Control An Empirical Study of the reality of control over the implementation of investment projects Health Department in Basra

اسم المؤلف: قاسم رهيف مريبط
اسم المشرف: فيحاء عبد الله يعقوب
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: المحاسبة القانونية
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تاخذ الموازنة الاستثمارية جزء مهما من الموازنة العامة للدولة تسعى الى تخطيط ورقابة المشروعات الاستثمارية التي تنتج عنها اصول ثابتة جديدة او تطوير او احلال الاصول القديمة بما يتماشى مع التطورات التكنولوجية المعاصرة وتشمل تقديرات التكلفة كلا من النفقات الاستثمارية ومصادر التمويل المتوقعة والبرنامج الزمني للتنفيذ، وعلى جميع اجهزة الدولة القيام باجراء دراسات الجدوى الاقتصادية والفنية لاختيار المشاريع الاستثمارية الملائمة على وفق الخطة الاقتصادية واولويات السياسة المالية العامة للدولة كخطوه اولى في عملية التخطيط ومرورا بقانون تشريع هذه الخطة الى تنفيذهواانتهاء بتشغيل وصيانة المنجز منها، لذلك لابد من وجود رقابة فاعلة وكفوءة من اجل التحقق من ان عملية الاعداد والتنفيذ للمشاريع تم على وفق القوانين والتعليمات النافذة بهذا الخصوص. وقد رافق التطور في عملية الانفاق الاستثماري تطور في هيكلية اجهزة الرقابة والتدقيقية والمتمثلة ب(المفتش العام ،ورقابة مديرية الاستثمار الحكومي في وزارة التخطيط والتعاون الانمائي، ورقابة المجالس المحلية في المحافظات ، وصندوق الامم المتحدة، ديوان الرقابة المالية واجهزة الرقابة الداخلية في الوزارات والدوائر الفرعية وهي سابقة لعملها الرقابي من الاجهزة الاخرى) . الا ان تعدد جهات الانفاق على الموازنة الاستثمارية للوحدة الحكومية والمتمثلة بـ(تنمية الاقاليم،المحافظات، الوزارات، الدول والمنظمات المانحة، المجلس الاعلى للاعمار ومنح الطوارئ ) ادى الى ضعف الاداء الرقابي في متابعة تنفيذ المشاريع الاستثمارية في تلك الوحدة . والذي بدوره يؤدي الى : - 1 - تشتت البيانات المالية بحسب الجهة القائمة على الصرف والمعتمدة من قبل الجهات الرقابية لاتمام عملية الرقابة والتدقيق . 2 - صعوبة تحديد نقاط الضعف والخلل في عملية التنفيذ من قبل الاجهزة الرقابية . 3 - عدم وجود ادلة تدقيق كافية في محل عمل المدقق او الجهة المالكة للموجودلذا يجب ايجاد وسيلة للموائمة بين الجهات الرقابية وجهات الانفاق الاستثماري لاغرض احكام عملية الرقابة على تنفيذ المشاريع الاستثمارية . ويسعى البحث الى وضع برنامج رقابي مقترح من خلاله يمكن : - 1 - ابراز دور ومسؤولية الجهات الرقابية في اعداد وتنفيذ الموازنة الاستثمارية في ظل تعدد جهات الانفاق الاستثماري للوحدة الحكومية . 2 - تطوير اجراءات الرقابة على الموازنة الاستثمارية بما يؤمن سلامة الصرف والتنفيذ للمشاريع الاستثمارية بغية تكامل عملية التوثيق في الجهة المستفيدة والجهة القائمة على الصرف. فقد سعى الباحث الى دراسة واقع عملية اعداد الموازنة الاستثمارية ابتداء من مرحلة التخطيط والتشريع حتى التنفيذ واقتراح انموذج يحقق الرقابة الفاعلة والكفوءة عليها، اذ ان التخطيط والصرف على المشاريع الاستثمارية والرقابة عليها يتطلب دراسة واقعية لتلك المشاريع وبشكل متساو فلا يمكن اهمال جانب والتركيز على جانب اخر. ويتالف البحث من اربعة فصول تناول الفصل الاول منهجية البحث والدراسات السابقة، والفصل الثاني الاطار المفاهيمي دور اجهزة الرقابة في تحقيق اهداف الموازنة الاستثمارية في ظل تعدد جهات الانفاق وضم المبحث الاول منه التعريف بمفهوم الموازنة الاستثمارية للدولة واسس اعدادهواطرق تنفيذها في ظل تعدد جهات الانفاق ،اما المبحث الثاني فتناول الرقابة والتدقيق والاجهزة الرقابية المعتمدة في العراق، وتناول المبحث الثالث الرقابة على الانفاق الاستثمارية من قبل اجهزة الرقابة.اما الفصل الثالث فقد خصص لدراسة واقع حال تنفيذ الموازنة الاستثماري للعينة المختارة المبحث الاول نبذه مختصرة عن عينة البحث (دائرة صحة البصرة)، ودراسة واقع حال لعينة من المشاريع المنفذة لصالح دائرة صحة البصرة ، وفي المبحث الثاني برنامج رقابي مقترح للمشاريع الاستثمارية يكون على شكلين في اجراءات التدقيق في الجهة المنفذة والجهة المستفيدة، وخصص الفصل الرابع للاستنتاجات والتوصيات التي توصل اليها الباحث اذ تضمن المبحث الاول استنتاجات الجانب النظري والعملي ، والمبحث الثاني تضمن التوصيات. وكانت ابرز الاستنتاجات ماياتي : - 1. يوجد اكثر من اتجاه لتخطيط الموازنة الاستثمارية بالنسبة للدوائر القطاعية ، اذ يتوزع تخطيطها للمشاريع ما بين المحافظة (تنمية الاقاليم والمجلس الاعلى للاعمار) والوزارة التابعة لها ، الامر الذي يؤدي الى الاسراع في اختيار المشاريع المراد تنفيذها بدلا من الفسحة في الوقت للدراسة الكافية لغرض المفاضلة بحسب الاهمية والاولوية .2. عدم كفاية موازنة تنمية الاقاليم بتوفير الخدمات الضرورية للمحافظة ظهرت وسائل دعم كالمنح الحكومية المتمثلة بـ(منحة رئيس الوزراء) اذ يتم اختيار مشاريع غير مخطط لها مسبقا وعدم اكتمال الجوانب القانونية لتلك المشاريع .3. ان تاخر المصادقة على الموازنة العامة للدولة يؤدي الى التاخر في تنفيذ المشاريع الاستثمارية وتدوير مبالغها للسنة اللاحقة.4. المفاضلة بين عطاءات الشركات المنفذة للمشاريع الاستثمارية يجرى بحسب الكلف والمدة دون الاخذ بالجودة والكفاءة والخبرة عند المفاضلة انعكس على سوء التنفيذ وعدم الالتزام بالمدة المتفق عليها .وابرز التوصيات ماياتي : - 1 - تنسيق عملية التخطيط للمشاريع الاستثمارية على مستوى جميع القطاعات وبرنامج تنمية الاقاليم وجهات الانفاق الاستثماري كافة من اجل وضوح الرؤيا للتنمية الشاملة للبلد.2 - اعطاء الاولوية في تشريع الخطة الاستثمارية للدولة ، فضلا عن منح صلاحية للحكومة في تنفيذ نسبة من الخطة الاستثمارية قبل اقرارهواتشريعها من اجل الاسراع في التنفيذ وعدم تدوير المشاريع الى السنة الاحقة .3 - مطالبة الدول المانحة بتوفير كافة المعلومات عن المشاريع الاستثمارية المنفذة من قبلها لغرض تسجيلها في سجلات الوحدة كمنح لاغراض المطابقة والسيطرة وفي حال تعذر ذلك يتم تشكيل لجان لغرض تقدير كلف المشاريع بالاسعار السائدة وتسجيلها بالسجلات وفق الاصول المحاسبية.4 - يمكن الاعتماد على ديوان الرقابة المالية او تشكيل لجنة من المختصين لتدقيق المشاريع الاستثمارية ومشاريع الاعمار بدلا من مراقب خارجي المعين من قبل صندوق تنمية العراق | Take the investment budget is an important part of the state budget seeks to planning and control of investment projects that result in fixed assets or new development or replacement of the old originals in line with technological developments and contemporary cost estimates include both capital expenditures and sources of expected funding and the timetable for implementation, and on all devices State to conduct feasibility studies and technical for the selection of investment projects appropriate according to the economic plan and priorities for fiscal policy of the State As a first step in the process of planning through the law of legislation that plan to implement them and the end of the operation and maintenance done them, so there must be effective supervision and efficient in order to verify that the process of preparation and implementation of the projects were in accordance with the laws and regulations in force in this regard. Was accompanied by development in the process of investment spending evolution in the structure of organs of control and audit, namely b (Inspector General, and control of the Directorate of government investment in the Ministry of Planning and Development Cooperation, and control of local councils in the provinces, and the United Nations, Office of Financial Supervision and internal control systems in ministries and sub - circuits which precedent for its oversight of other devices.( However, the multiplicity of points of expenditure on the investment budget of the unit of government and b (the development of regions, provinces, ministries, donor countries and organizations, the Supreme Council for Reconstruction and emergency grants) led to poor performance oversight in monitoring the implementation of investment projects in that unit. Which in turn leads to : - 1 - dispersion of financial statements according to the list on the exchange and approved by the regulatory authorities to complete the process of oversight and scrutiny. 2 - the difficulty of identifying weaknesses and imbalances in the implementation process by the regulatory bodies. 3 - the lack of audit evidence sufficient to replace the work of the auditor or the owner of the assetSo you must find a way to harmonize the regulatory bodies and investment spending Show to tighten control over the process of implementation of investment projects. The research seeks to develop a monitoring program which can be proposed : - 1 - to highlight the role and responsibility of regulators in the preparation and implementation of the investment budget in light of the multiplicity of points of investment spending of the governmental unit. 2 - Development of control procedures for the investment budget so as to ensure the safety of the exchange and implementation of investment projects in order to integrate the documentation process in the recipient and the destination based on the exchange Have sought a researcher to study the reality of the process of preparing the investment budget from the planning stage and legislation to implementation and propose a model to achieve effective monitoring and efficient by, as the planning and spending on investment projects and monitoring them requires study and realistic for such projects, and equally it can not be neglected and the focus on the other side. Consists Search of four chapters The first chapter discusses the research methodology and previous studies, and the second chapter the conceptual framework of the role of oversight bodies in achieving the objectives of the investment budget in light of the multiplicity of points of expenditure included the first research from the definition the concept of the investment budget of the state and the foundations of their preparation and methods of implementation in light of the multiplicity of spending agencies, but The second topic addressed the control and audit and control bodies based in Iraq, and the third on control over expenditure investment by oversight bodies.The third chapter was devoted to study the reality of the implementation of the budget investment of the sample selected first section brief summary of the research sample (Department of Health Basra), and study the reality of the event for a sample of projects undertaken on behalf of the Department of Health Basra, the second on the monitoring program proposed for the investment projects will be in two forms in the audit procedures in the implementing agencies and the beneficiary, and the fourth chapter is devoted to the conclusions and recommendations reached by the researcher as it included the first research findings of the theoretical and practical, and second section containing the recommendations. The key conclusions Tatiana : - 1 - There are more of a trend of planning the investment budget for the services sector, as distributed planning of projects between the province (the development of regions and the Supreme Council of age) and the ministry of her, which leads to accelerate in the selection of projects to be implemented instead of the break in time for adequate study for the purpose of trade - offs in order of importance and priority.2 - Inadequate balance of developing regions by providing the necessary services to keep popping up and means of support like grants of government b (grant Prime Minister) is chosen as the project is planned in advance and non - completion of the legal aspects of such projects.3 - That the delay in the ratification of the general budget of the State lead to delays in the implementation of investment projects and recycling amounts for the subsequent year.4 - Trade - off between bidding companies implementing the investment projects is done according to costs and time without the introduction of quality, efficiency and experience of trade - offs reflected in the poor implementation and lack of respect the time agreed upon.The most prominent recommendations Tatiana : - 1 - Coordination of the planning process for investment projects across all sectors and program development regions and points of all investment spending for the sake of clarity of vision for the overall development of the country.2 - to give priority in the legislation of the investment plan of the State, as well as grant to the Government in the implementation of the proportion of the investment plan prior to approval and legislation in order to accelerate the implementation of recycling projects and not to the year Olahakp.3 - ask donor countries to provide all the information on investment projects implemented by them for the purpose of the unit recorded in the records of grants for the purposes of conformity and control in case they could not be formed committees for the purpose of estimating the costs of the enterprises at the prevailing prices and registration of assets according to accounting records.4 - can rely on the Office of Financial Supervision or the formation of a committee of specialists to audit the investment projects and reconstruction projects, rather than an outside observer appointed by the Development Fund for Iraq.

تكييف البيئة الضريبية لانجاح تطبيق اسلوب التقدير الذاتي باستعمال التحليل الاستراتيجي الرباعي SWOT : بحث تطبيقي في الهيئة العامة للضرائب Using Environmental Taxes for reducing contaminators resulting from Cars Exhausts : Suggested pattern for Environmental Tax in Iraq

اسم المؤلف: قاسم رحمن حميد الربيعي
اسم المشرف: رغد منفي احمد الدليمي
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: الضرائب
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: This research shows the depth and the levels of the environmentalpollution problem, especially that resulting from cars exhaust, whichrepresents a local and international phenomenon with its dangerousdimensions. It is vocal point at the beginning of this century, due to itsimpacts an economic and social development plans, and society welfare.The researcher tried to show the importance of using environmentaltaxes as an effective economic factor for reducing contaminators resultingfrom cars exhausts, and presenting a suggested pattern for environmentaltaxes as a nucleus and a starting point for a wider implementing ofenvironmental taxes in Iraq.In the theorytical aspect of this research, the researcher deals with theresearch problem, which is, the increasing size of environmentalcontaminators as a result of industrial and technical changes which covered allaround the world, including Iraq , and the increasing size of cars exhaustscontaminators .Ministry of Environment report for the year 2007 showsincreasing rates of contaminators that resulting from cars exhausts whichconsist 60% of air contaminators. This research aims at activating the role ofenvironmental taxes in handling the problem of cars exhausts contaminators,and putting a suggested pattern and working mechanism for imposingenvironmental tax on cars in Iraq.This research adopts the essential hypothesis which says((Implementation of environmental tax on contaminators results a greatpositive impacts on the environmental level)).In the theoretical aspect of the research, the researcher deals withenvironment and contaminators and their negative impacts on human beinghealth and creatures as well, its the possibility of using tax systeminstruments , I.e.(Environmental Taxes) to reduce these contaminators.Implementing environmental taxes in some Arab and foreign countries is reviewed also. The most important conclusions covered by the researcher are, that cars exhausts and contaminators resulting from them effect air quality, due to the bad quality of the fuel used . And environmental taxes considered a complementary for the existing environmental instructions, orders and lists concerning all types of utilizing nature. The most important recommendations by the researcher are : improving Diesel fuel specifications by reducing sulphur ratio, using environmentally clean technology, and binding environmental taxes with purposes and aims that are defined in advance, make these taxes acceptable for the majority of citizens because they know in advance where the funds they pay will go.

اثر مصادر واستخدامات الاموال على ربحية المصارف التجارية : دراسة تطبيقية لعينة من المصارف التجارية The Impact of Sources and Uses of Funds on the Profitability of Commercial Banks

اسم المؤلف: غيث اركان عبد الله
اسم المشرف: حسين عاشور جبر العتابي
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: العلوم المصرفية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: Banks are institutions that have a leading role in the mobilization of national savings from the surplus funds or savings and the various sectors and then re - distributed to the inability of investors, thus pushing the economy forward by seeking to increase the investment opportunities available and to rely on the principle of diversification in the tools used in Investment.This research aims to examine the sources of funding for banks and commercial uses and their impact on the profits of banks, was the use of a sample of private banks leading banking certificate indicators of the Iraqi market for stocks and the banks are (Bank of the Middle East for investment, Bank of Baghdad, the Gulf Bank, Bank of Warka), and RAAN of the time period 2009 - 2007 and compare the performance of these banks, especially in light of the changes that took place after the year 2003.Analysis was conducted using two methods : 1. The first method relied on the tools of financial analysis using financial ratios through the use of budgets and final accounts of those banks, and these ratios are (rates of the Commercial Bank of assets evaluation, assessment rates of commercial bank liabilities, liquidity ratios, profitability ratios).2. The second method relied on statistical measures using the correlation coefficient to measure the strength of the relationship between funding sources and uses of the sample banks, and the use of multiple regression equation to know the power of the influential sources of funding and uses on the profitability of banks, the research sample.The research was based on the basic premise that there is a direct correlation between funding sources and uses, and that this relationship has an impact on the profits derived from the banking business.In the light of what has been dealing in both theory and practice has been to reach a set of conclusions and recommendations on the subject of study selected and appointed.

تقويم اداء لجنة التدقيق في القطاع المصرفي العراقي انموذج مقترح : بحث تطبيقي في عينة من المصارف العراقية Evaluating the Performance of the Audit Committee in the Iraqi Banking Sector (Suggested Model

اسم المؤلف: عماد محمد فرحان الامارة
اسم المشرف: خولة حسين حمدان
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: المحاسبة القانونية
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تعد لجان التدقيق من اللجان المهمه بسبب الدور الذي تؤديه في الاشراف والرقابة على عملية اعداد القوائم المالية ، وتقويم نظام الرقابة الداخلية ، وتدعيم استقلالية المدقق الداخلي والخارجي الامر الذي يزيد من جودة ونزاهة القوائم المالية والذي ينعكس ايجابا على كفاءة مجلس الادارة في تدعيم مركز الشركة من خلال زيادة ثقة مستخدمي القوائم المالية بها . لذلك تناول هذا البحث تقويم اداء لجان التدقيق في المصارف العراقية على وفق ما جاء في القوانين المحلية والمعايير الدولية للتعرف على اداء هذه اللجان . ويهدف البحث الى تسليط الضوء على مهام اللجنة المنصوص عليها في القوانين والمعايير الدولية ذات العلاقة . والتعرف على مدى كفاية الافصاح في تقارير اللجنة عن المعلومات المتعلقة بهيكل لجنة التدقيق ومهام اللجنة في المصارف التي تتداول اسهمها في السوق. ووضع الية تنظم عمل لجان التدقيق تتضمن دليل ارشادي وقواعد السلوك المهني وتقرير اللجنة. وتصميم انموذج لتقويم اداء لجان التدقيق وتطبيقه على كل من مصرف بغداد ومصرف الشرق الاوسط .وفي ضوء ذلك فان البحث يستند الى فرضية اساسية ان اعداد الية لتنظيم عمل لجان التدقيق وتقويم ادائها تسهم في تحقيق الاهداف المرجوة منها . وتطرق البحث الى نشاة وتعريف ومهام وتقرير لجنة التدقيق وعلاقة اللجنة بالحوكمة والاجهزه الرقابية الاخرى ، والى الجهود الدولية لتفعيل دور لجان التدقيق والى تقويم الاداء . هذا في جانبه النظري اما في الجانب العملي فقد تم اجراء دراسة تحليلية لتقارير لجان التدقيق الصادرة عن المصارف العراقية الخاصة التي تتداول اسهمها في سوق العراق للاوراق المالية والبالغ عددها (21) مصرفا وتقويم مستوى الافصاح في تقاريرها ، فضلا عن تطبيق الانموذج تقويم اداء اللجنة في مصرف بغداد ومصرف الشرق الاوسط للتعرف على اداء اللجان ، وقد توصل البحث الى مجموعة من الاستنتاجات تمثلت بالاتي : 1 - قصور الاطار القانوني العراقي في ما يخص لجان التدقيق وعدم كفاية ما جاء في قانون الشركات رقم (21) لسنة 1997 المعدل وقانون المصارف العراقية رقم (94) لسنة 2004 بخصوصها ، فضلا عن وجود ضعف في تطبيق لجان التدقيق في المصارف الحكومية.2 - افتقار التقارير الدورية والسنوية للجان التدقيق في المصارف التي تتداول اسهمها في سوق العراق للاوراق المالية والبالغ عددها (21) مصرف لمعلومات كثيرة منها مايتعلق بالافصاح عن المعلومات بهيكل لجنة التدقيق اذ بلغت نسبة الافصاح 32% اما فيما يتعلق بمهام اللجنة فقد بلغت نسبة الافصاح %39 .3 - من خلال تقويم اداء لجنة التدقيق في مصرف بغداد ومصرف الشرق الاوسط تبين وجود ضعف في اداء اللجنة اهمها ، عدم قيام اللجنة بالمهام المتعلقة بفحص السياسات المحاسبية ، وفحص البنود خارج الميزانية ، وكذلك فحص التسويات المهمة التي جرت على القوائم المالية . ولم تقم اللجنة بتقويم مدى استقلالية المدقق الداخلي والخارجي .وفحص وتقويم نظام الرقابة الداخلية . وعدم توثيق الاتصال بين اللجنة والمدقق الخارجيوفي ضوء ما سبق توصل البحث الى مجموعة من التوصيات تمثلت بالاتي : 1 - معالجة القصور في الاطار القانوني العراقي ، وتعديل النصوص الواردة في قانون الشركات رقم (21) لسنة 1997 المعدل وقانون المصارف العراقية رقم (94) لسنة 2004 ، بادراج نصوص تقضي بتشكيل لجان التدقيق وتحديد مهامهواالية اختيار الاعضاء . فضلا عن تفعيل لجان التدقيق في المصارف الحكومية .2 - على لجان التدقيق الافصاح في تقاريرها التي يجب ان تتضمنها القوائم المالية السنوية للشركة ، عن معلومات تتعلق بهيكل لجنة التدقيق ومهامها التي تسهم في تحسين جودة التقارير المالية .3 - ان تقوم اللجنة بالمهام المتعلقة بفحص السياسات المحاسبية ، وفحص البنود خارج الميزانية ، وكذلك فحص التسويات المهمة التي جرت على القوائم المالية . وتقويم مدى استقلالية المدقق الداخلي والخارجي . وفحص وتقويم نظام الرقابة الداخلية . وتوثيق الاتصال بين اللجنة والمدقق الخارجي | The audit committees are considered to be one of the most important committees because of the role they play in supervising and monitoring the process of formation of the financial statements and correction of the internal supervising system also strengthening the independency of the internal and external audit. Matters which increases the efficiency and integrity of the financial statements which reflects positively on competence of board of directors and then enhance the position of the company through increasing the trust of the users of the financial statement within the company. Therefore, this research deals with the evaluation of the performance of the audit committees in Iraqi banks according to the local rules and international standards in order to identify the performance of these committees. The goal of this research into clarify the nature of the work of the audit. Comities, its goals, task and its formation. Also to shed a lite the tasks of the committee which were mentioned in international laws and standards related to it, and identifying the actual work of the audit committees that contains the instructional guide and the rules of professional conduct and the committee report, also designing evaluation model for the performance of the audit comities and applying it in Baghdad bank and Middle East Bank. | On the lite of this the research is based on a fundamental hypothesis, making a mechanism which organize the work of the committee and evaluate its performance contributing in achieving its goals effectually and effectively and economically. Also the research touched the formation and establishment and functions of the concept and the report of the audit of the committee and the commission's relationship with corporate governance and other regulatory agencies and to international efforts to activate the role of audit committees and to evaluate its performance. This theoretical part either in the practical side has been an analytical study of the reports of the audit committees of the Iraqi private banks traded shares in the Iraqi Market for securities and the 21 banks and evaluating the level of disclosure in their reports. As well as, the application of the specimen in the evaluation of the performance of the committee at the Bank of Baghdad and the Bank of Middle East to get to know the performance of the committees. The research came to the set of conclusions was the most important as follows 1. Inadequate legal formwork with regard to Iraqi audit committees and the inadequacy of what came in the companies Act No.21 of 1997, as amended, and Act No. 94 Iraqi Banks for the year 2004 about them as well as, a weakness in the application of audit committees in government banks.2. Lack of periodic reports and annual audit committees in the banks that traded shares in the Iraqi market for securities and the 21 Bank of a lot of information including those related to disclosure of information about the structure of the Audit Committee, as the percentage to say 32%. As for the functions of the commission may disclose the percentage of 39%. 3. The evaluation of the performance of the Audit committee at the Bank of Baghdad and the Bank of the middle East show a weakness in the performance of the commission. The most important failure was relating to the examination of accounting policies and check off balance sheet items as well as checking adjustments important that took place on the financial statements and did not assess the extent of the independence of the internal auditor and external, and examine and evaluate the internal controls and lack of documentation of communication between the committee and the external auditor. In light of the above, research has come to a set of recommendations was the following : 1. Ordnance shortcomings in the legal framework of Iraq and modify the provision contained in the companies Act No. 21 of 1997, as amended and the law of Iraqi Banks No. 94 of 2004 to include stipulations for the formation of audit committees and define their functions and Mechanism of selection of members as well as the activation of audit committees in government banks. 2. On the audit committees to disclose in reports that must be included in the annual financial statements of the company for information concerning the structure of the audit committee and functions that contribute to improving the quality of financial reports. 3. That the commission functions relating to the examination o accounting policies and check off balance sheet items, as well as examination of the important adjustments that took place on the financial statements and assessing the independence of the internal auditor and external examination and evaluation of internal control system and closer liaison between the committee and the extend auditor.

نظام المعلومات التسويقي واثره في اتخاذ القرارات : دراسة تطبيقية في شركة التامين العراقية Marketing information system and its role in decision - making applied study in the Iraqi Insurance Co

اسم المؤلف: علي فوزي موسى الزبيدي
اسم المشرف: علاء عبد الكريم هادي البلداوي
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: التامين
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: في ظل تنامي تطور المؤسسات المالية وبضمنها شركات التامين ازدادت اهمية نظام المعلومات فاصبحت طريقة جمع المعلومات تكون بطرائق ومواصفات علمية وموضوعية ، اذ اصبحت المعلومات موردا مهما لا يمكن الاستغناء عنه يعتمد عليه متخذ القرارات.فلا يوجد جانب من جوانب عمل شركات التامين العالمية اليوم لم يتاثر بتقانة المعلومات لذلك فقد اصبحت دراسة نظم المعلومات مثل دراسة اي مجال وظيفي اخر كالانتاج والتسويق والتمويل.وعلى هذا الاساس عرض الباحث في دراسته موضوع (نظام المعلومات التسويقي في شركات التامين ودوره في اتخاذ القرارات التسويقية) دراسة تطبيقية في شركة التامين العراقية ، باختيار عينة قوامها (59) فردا من الشركة المبحوثة، وقد استخدم الباحث استمارة الاستبانة كاداة رئيسة لجمع المعلومات فضلا عن المقابلات الشخصية للمدراء التي اجراها ، واختبرت فرضيات الدراسة التي اهتمت بوجود العلاقة والاثر بين متغيرات البحث عن طريق الاساليب الاحصائية ذات الصلة بالموضوع ، ولغرض اختبار فرضيات العلاقة اعتمدت معامل الارتباط سبيرمان ، ولاختبار علاقات التاثير اعتمدت معامل الانحدار الخطي البسيط . وخلصت الدراسة الى مجموعة من الاستنتاجات كان اهمها امتلاك الشركة نظام معلومات تسويقية بالطرائق التقليدية والبسيطة لغاية الوقت الحاضر ، اذ يعتمد على جمع البيانات من مصادرهواالقيام بتحليلها بشكل شخصي من قبل ادارة الشركة، معتمدا على الخبرة من دون تدخل التقنيات اللازمة من اجل الحصول على المعلومات التسويقية التي تساعد على اتخاذ القرارات التسويقية.فضلا عن ذلك تفتقر الشركة المبحوثة الى الكوادر اصحاب الشهادات العليا في المجال التخصصي للتامين والتسويق ,مما يجعل عملية التسويق لا تعتمد على اسس علمية وانما على اساس الخبرة فقط ,مما ينعكس سلبا على اداء نظام المعلومات التسويقية داخل الشركة.كما نجد هنالك ندرة نسبية للدورات التدريبية الخاصة بالتسويق والحاسوب لموظفي الشركة ,مما ينعكس سلبا على عدم تطوير نظام المعلومات التسويقية وعدم ادخال التقنيات عليه مما يؤدي الى استخدامه بالشكل التقليدي .وقدم الباحث في النهاية جملة من التوصيات الى الشركة المبحوثة ، استنادا الى النتائج التي توصل اليها كان ابرزها.ان شركة التامين العراقية بحاجة الى تشكيل وحدة نظام معلومات تسويقية تكون ضمن الهيكل التنظيمي لقسم التسويق واشراكهم في اتخاذ القرارات التسويقية،فضلاعن تاطير المعلومات التسويقية ضمن نظام معلومات تسويقية محوسب ومنظم للاستفادة من مخرجاته في اتخاذ القرارات التسويقية داخل الشركة وتوفير المتطلبات التقنية اللازمة لزيادة فاعلية وكفاية هذا النظام | In light of the growing development of financial institutions, including insurance companies increased the importance of information system became a way of gathering information and specifications in ways that are scientific and objective, as information has become an important resource that can be dispensed with, as it depends upon a decision maker. And re - formation of information systems on business rules upon which the companies in the past. There is no aspect of the work of today's global insurance companies has not been affected to information technology that has become the study of information systems such as the study of any other functional area suchasproduction,marketingand,finance. On this basis, eating a researcher in the study subject (information system catalog in the insurance companies and its role in making marketing decisions) applied study in the insurance company of Iraq, the selection of a sample of (59) members of the company examined, and has been used researcher form questionnaire as a tool head for the collection of information as well as personal interviews conducted by the managers, was tested hypotheses of the study, which focused on the existence and effect relationship between the variables of your search by statistical methods relevant for the purpose of test hypotheses of the relationship was adopted Spearman correlation coefficient, and to test the relations of influence was the adoption of simple linear regression,coefficient. The study concluded that a set of conclusions was the most important possession of the company's information system marketing through traditional and simple up to the present time, it depends on the collection of data sources and to analyze them in person by the marketing department, relying on the experience without the intervention of technology in order to obtain marketing information that helps to make marketing decisions. Moreover, lacking the company examined, to staff university graduates in the specialized area of insurance and marketing, which makes the marketing process does not depend on scientific grounds but on the basis of experience only, which reflects negatively on the performance of the system of marketing information within the company. We also note there is a scarcity relative to training courses marketing and computer for company employees, which will reflect negatively on the lack of information system development and marketing techniques do not enter it, leading to use of the conventional,mode. The researcher in the end, a number of recommendations to the company examined, based on the results that have been reached, most notably that the insurance company of Iraq needs to form a unit system of marketing information within the organizational structure of the marketing department and involve them in making marketing decisions, as well as framing the marketing information within the information system computerized marketing and structured to take advantage of its outputs in making marketing decisions within the company and provide the technical requirements necessary to increase the effectiveness and efficiency of this system.

اهمية المعلومات الائتمانية في تقليل الديون المتعثرة المصرف الصناعي العراقي : انموذج دراسي The Importance of Credit Data in Decreasing the Tripping Debts The Industrial Iraqi Bank Studying Status

اسم المؤلف: طه طالب محمد الطويل
اسم المشرف: سهام محمد عبد العزاوي
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: العلوم المصرفية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: اهتم هذا البحث باجراءات منح وتسديد الائتمان وما تواجهه من معوقات ومشاكل في المصرف الصناعي العراقي، معتمدة على معايشة ميدانية للمصرف وكان من اهم اهدافه تحديد المشاكل والمعوقات التي يعاني منها المصرف الصناعي العراقي في تقديم خدمة الائتمان ومن ثم وضع الحلول والمعالجات المناسبة لها بما يتلائم والتطور المحلي والعالمي، فخلص البحث الى صدق وثبات ما ذهب اليه الباحث من انه على الرغم من اهمية الائتمان الذي تشير اليه الادبيات المصرفية والدور الذي يؤديه على مستوى المصارف كمصدر مهم للفوائد والعمولات التي تحصل عليهواكذلك على مستوى النشاط الاقتصادي للبلد، الا انه يعاني في بلدنا من ضعف وبدائية هذه الخدمة وانخفاض اعدادها لدى مصارفنا، وكثرة وتنوع المشكلات التي تواجهها، منها ما يعود الى المصارف ذاتهوامنها ما يعود الى الدولة ككل وثالثة ناتجة عن الظروف غير الطبيعية التي عاشهوايعيشها بلدنا نظرا لعدم الاستقرار الامني والاقتصادي، فقد اوجب على العراق ظروفا معينة كان من احد انعكاساتها على الائتمانات، وزيادة حجم التعقيد الذي فرضته هذه الظروف وخاصة في مجال تسديد مبالغ الائتمانات، واشتراك المصارف الحكومية وعدد من المصارف الخاصة الى هذه الخدمة وما افرزته من متغيرات تجعل من الصعوبة تطوير هذه الخدمة اذ ما اعتمدت على التطور التدريجي في هذا المجال، لذلك يجد الباحث ان المخرج من ذلك يستوجب تبني استراتيجية وطنية لتفعيل خدمة الائتمانات تساهم بها الدولة من خلال مؤسساتها الاعلامية والاكاديمية والحكومية الاخرى وبشكل فاعل وهي انشاء المركز الوطني للمعلومات الائتمانية. | This study is concerned with the processes of Documentary credits and the difficulties and problems encountered in Iraqi commercial banks, depending on the empirical situations in the two banks. The governmental (AI - Rafidain Bank) and the private (AL - Shimal Bank). So achieve the aims, the study used the critical analysis method the study cane Out with the validity and reliability of what it believed . In, That is in spite of the importers of the documentary credits referred to banking literature and their role on the level of banks as a source for, interest and commission gained from national trade by importing and exporting, yet they suffer, from weakness and primitivty of this type of service, and decrease in number in our banks, with ahundaru and variation of problems some problems belong to the banks themselves. Others belong to the government as a whole and others are the result - of the unnatural circumstances in our country, that make it difficult to improve this service depending on gradual development in this field. This is why the researcher finds that the outlet is to adopt a national strategy to activate the service of documentary credits backed by the state, throughout its informative, academic and other types of institutions

فاعلية ادارة الوقت في ظل الممارسات القيادية لمدراء الادارة الضريبية : بحث تطبيقي في فروع الهيئة العامة للضرائب /بغداد The Effect of Time Management Under the Leadership managements for the Managers of Tax AdministrationAn Applied Study in the Branches of the General Taxation Committee\ Baghdad

اسم المؤلف: صباح طالب اسماعيل حسين
اسم المشرف: عبد الامير عبد الحسين شياع العلي
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: الضرائب
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تعتبر ادارة الوقت من المفاهيم المعاصرة والتي ارتبطت بعناصر الجودة في نظم الادارة الحديثة ، ذلك لان الوقت مدخل من مدخلات الجودة ، فهو مورد يتميز بسرعة انقضائه ويتخلل كل جزء من اجزاء العملية الادارية . وتزداد اهمية الوقت خصوصا بالنسبة للمدير الضريبي باعتبار انه احد الاركان الرئيسية التي يقع على عاتقها تحقيق اهداف الادارة الضريبية ، ولا يتاتى له ذلك الا بالاستغلال الامثل لعامل الوقت عن طريق تبني الممارسة القيادية الملائمة التي تحقق اعلى مستوى لممارسة مبادئ ادارة الوقت وكل ما يستوجب تعزيز المهارة والابتكار لدى المدير من اسس ومبادئ ومهارات ادارة الوقت ومحاولة فهمهوااتقانها ، وتكريسها لصالح اداء عمليات ووظائف الادارة الضريبية نظريا وتطبيقيا .وفي ضوء البحوث ودراسات سابقة ومجال الاستفادة منهوازعت الاستبانة بواقع (17)استمارة على مدراء الفروع الضريبيية في بغداد للفترة (1 - 3 لغاية 1 - 7 - 2011) ، وتم اعتماد الاستبانة كاداة للقياس باعتبارها المصدر الرئيسي لجمع المعلومات وتضمنت (66) موجهة لقياس الممارسات القيادية للمدير الضريبي وقياس درجة ممارسة كل مهارة من مهارات ادارة الوقت ،، مع اجراء المقابلة للحصول على الملاحظة المباشرة ومعرفة الواقع العملي والاجابة على الاستفسارات.استهدفت هذه الدراسة التعرف : الى : 1 - الواقع العملي وتطبيق ممارسة مهارات ادارة الوقت من قبل مدراء الفروع في بغداد ،وترتيب درجة الممارسة لكل من التخطيط والتنظيم ورقابة الاشراف على الوقت .2 - الواقع العملي وتطبيق الممارسات القيادية من قبل مدراء الفروع في بغداد ،وترتيب درجة الممارسة القيادية من وجهة نظرهم والخروج بمؤشرات ونتائج تفيد العمل الضريبي. .3 - مدى استجابة كل ممارسة من الممارسات القيادية للمدير الضريبي للممارسة مهارات ادارة الوقت والخروج بمؤشرات ونتائج تفيد العمل الضريبي. وفي اطار السعي لتحقيق هذه الاهداف حاول الباحث اثبات الفرضيات الثلاث التي تم بناءهوافق متغيرات الممارسات القيادية الخمس ومتغيرات ادارة الوقت وهي كالاتي : 1 - توجد علاقة بين الممارسة القيادية للمدير في الفرع الضريبي وممارسة مهارات تخطيط الوقت.2 - توجد علاقة بين الممارسة القيادية للمدير في الفرع الضريبي وممارسة مهارات تنظيم الوقت3 - توجد علاقة بين الممارسة القيادية للمدير في الفرع الضريبي وممارسة نشاطات الرقابة على الوقت. | وخضعت الاجابات الى التحليل بالاعتماد على بعض الاساليب الاحصائية، وتوصل البحث الى اهم النتائج الجديرة بالاهتمام : 1 - ان مستوى ممارسة مهارات ادارة الوقت من قبل مدراء الادارة الضريبية حقق نسبة(66%) متوسطة لا ترتقي الى حجم المهام والاهداف والطموحات التي تسعى اليها الهيئة العامة للضرائب وان تنال المزيد من الاهتمام في اجراءات الاصلاح الضريبي . 2 - حققت ممارسات مهارات ادارة الوقت في تخطيط الوقت (60.25 %)،وفي تنظيم الوقت(65 %)،وهي ممارسا ضعيفة ولكنها في مجال الرقابة والاشراف حققت(72%) وهذا يشير الى ممارسة اغلب الفروع لهذه الممارسة 3 - تشخيص واقع وترتيب الممارسات من وجهة نظر المدير الضريبي نلاحظ التفوق الواضح لممارسة قيادة المهمة(84%)،مؤشر على اداء المهام من قبل المدراء مباشرة.4 - تشخيص واقع وترتيب الممارسات من وجهة نظر المدير الضريبي قد حقق اقل نسبة في ممارسة القيادة المتساهلة بنسبة الاتفاق ب(48%)وهو مؤشر جيد على روح المسؤولية والوعي باهمية اداء المهام.5 - ان ممارسة قيادة النادي الاجتماعي من قبل مدراء الادارة الضريبية في الفروع قد حققت اقل ممارسة لمهارات ادارة الوقت بنسبة (55%) من مجمل الممارسة الاجمالية لمهارات ادارة الوقت البالغة (66%).6 - ان ممارسة قيادة الفريق من قبل مدراء الادارة الضريبية في الفروع قد حققت اعلى ممارسة لمهارات ادارة الوقت بنسبة (78%) من مجمل الممارسة الاجمالية لمهارات ادارة الوقت البالغة (66%).التوصيات : يوصي الباحث بالاستناد على معطيات الدراسة على ضرورة القيام باعداد واعطاء الدورات التي تتضمن تعزيز مهارات ادارة الوقت والممارسات القيادية ،وكذلك تعزيز ممارسة فريق العمل لما لها من دور في فاعلية ادارة الوقت | time Management is one of contemporary concepts that associated elements of quality in modern management systems, because time is an input quality, resource is characterized by rapid expiration and permeates every part of the administrative process. The increasing importance of time, especially for the director of the tax as he was one of the main pillars has the responsibility to achieve the objectives of tax administration, do not come to him only the best use of the time factor by adopting the practice of leadership appropriate to achieve the highest level of practice of the principles of time management and all it requires the promotion of skill and innovation with the Director of the foundations, principles and time management skills and try to understand and master, and dedication for the performance of the operations and functions of the tax administration theory and practice. In the light of research and previous studies, the utilization of distributed resolution by (17) form the branch managers Aldharepieh in Baghdad for the period (1 - 3 up to 01/07/2011), has been adopted resolution as a tool to measure as the main source for the collection of information included (66) directed to measure the leadership practices of the Director of Taxation and measure the degree of exercise all the skill of time management skills, with the interview for the direct observation and knowledge of practice and to answer inquiries. | This study aimed to identify to : 1 - practical reality , practice and application of time management skills by the branch managers in Baghdad, the order of the degree of practice for each of the planning, organizing and supervising the control of the time. | 2 - practical reality and apply leadership practices by the branch managers in Baghdad, and the order of the practice of leadership from their point of view and out indicators and the results to the serial tax. 3 - the response of each exercise of the leadership practices of the director of tax practice time management skills and exit indicators and the results to the serial tax. In an effort to achieve these objectives, the researcher tried to prove three hypotheses that have been built according to five variables of leadership practices and the variables of time management are as follows : 1 - - There is a relationship between the practice of leadership for the manager in the tax branch planning and practice the skills of the time. 2 - There is a relationship between the practice of leadership for the manager in the tax branch practice and time management skills. 3 - There is a relationship between the practice of leadership for the manager in the tax branch and the exercise of control over the activities of the time. | The answers underwent to some of the analysis based on statistical methods, and research found the most interesting results : 1 - The level of exercise of time management skills by managers of the tax administration has the proportion (66%) is acceptable does not live up to the size of the tasks, goals and aspirations pursued by the GCT and gain more attention in the procedures of tax reform. 2 - Practice has time management skills in the planning of the time (60.25%), and time management (65%), a practitioner, but weak in the area of control and supervision achieved (72%) and this refers to the practice of most of the branches of this practice 3 - Diagnosis and reality and the order of practices from the standpoint of Director of tax note obvious superiority to exercise command of the mission (84%), an indication of the performance of tasks by managers directly. 4 - Diagnosis and reality and the order of practices from the standpoint of the tax director has achieved a rate less lax in the exercise of leadership by the agreement with (48%), which is a good indicator of a sense of responsibility and awareness of the importance of the performance of tasks. 5 - The practice of the leadership of the Social Club by managers in the branches of the tax administration has achieved less than the exercise of management skills by the time (55%) of the total practice management skills to the total amount of time (66%). 6 - The practice of leadership by the team managers in the branches of the tax administration has achieved the highest exercise of management skills by the time (78%) of the total practice management skills to the total amount of time (66%). The most important recommendations for a researcher based on the data obtained from the study on the need to prepare and the establishment of specialized courses in topics of time management and leadership practices, in addition to activating the courses middle - ranking to the estimators and examiners and managers, as well as to promote the practice of team work in performing the tasks of tax because of their role in the effectiveness of time management

دور الاعفاء الضريبي في جذب الاستثمار الاجنبي المباشر وامكانية تفعيله في الاقتصاد العراقي The role of tax exemption in attracting foreign Direct investment and the possibility of activation in the Iraqi economy

اسم المؤلف: سهاد كشكول عبد القيسي
اسم المشرف: حسين عاشور جبر العتابي
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: الضرائب
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان الاعفاء الضريبي سواء كان كليا او جزئيا ، ولمدة غير محدودة طوال مدة الاستثمار او لمدة محدودة بسنوات معدودة ، هو من الامور المشجعة لتدفق راس المال الاجنبي . واذا ما اقتضى الامر فرض الضريبة على ارباح المال المستثمر فان التشجيع يقتضي ان لا تكون ضرائب تمييزية او مبالغ في مقدارها مع ضرورة تجنب الازدواج الضريبي . ان الاعفاء الضريبي هو ميزة تمنحها الدولة وفقا للقانون للشخص الطبيعي او المعنوي تسعى من ورائه الدولة تحقيق جملة من الاهداف السياسية والاقتصادية والاجتماعية . ان تخفيض الضرائب او منح الاعفاء الجزئي تعتبر من العوامل التي تشجع على جذب الاستثمار الاجنبي المباشر . وان جهود الحكومة في مد يد المساعدة للمشاريع الاقتصادية لتقليل الاعباء الضريبية غير كافية لجذب الاستثمار الاجنبي . اذ ينبغي توفير محفزات جذب ومــنها ( المحفزات الاقتصادية ، والسياسية ، والاجتماعية ، والطبيعية ) . ان وجود المناخ الاستثماري الضروري لجذب الاستثمارات يعد ضرورة ملحة في هذا المجال ويتطلب العمل باتجاهين الاول اعادة الثقة بالمناخ الاستثماري في البلد من خلال اصدار التشريعات الضرورية وتقديم الدليل على استقرار تلك التشريعات لان المستثمر يريد ان يطمئن للاطر التشريعية الثابتة والثاني تهيئة البيئة المناسبة والبنى التحتية لجذب الاستثمار الاجنبي المباشر . وهذا ما يشهده العراق اليوم من انفتاح اقتصادي على العالم من خلال تفعيل الاستثمار الاجنبي المباشر وتوفير الحماية والاهمية القصوى في تدفق الاستثمارات . وقد جرى تاكيد ذلك من خلال استبانة وزعت على عينة من المختصين وذوي الخبرة والدراية العميقة في السلطة المالية ومستثمرين اجانب وتم تحليل ارائهم واجاباتهم باسلوب استقرائي وصفي واستخدام الاساليب الاحصائية مع الاخذ بنظر الاعتبار الواقع الحالي للهيئة الوطنية للاستثمار واسلوب عملها في زيادة حجم الاستثمار الاجنبي المباشر الى العراق . ومن اهم الاستنتاجات التي توصل اليها البحث . ان التوسع بالاعفاءات الضريبية ومن دون رقابة حكومية سيكون ذا كلفة اقتصادية وسيكلف الدولة موارد ضريبية هائلة من جراء منحـها للاعـفاءات الضريبية . واوصى البحث الى ضرورة قيام الهيئة الوطنية للاستثمار بمنح الاعفاء الضريبي لجذب الاستثمار الاجنبي للمشاريع التي لها تاثير ايجابي كبير في الاقتصاد العراقي | The tax exemption, whether wholly or partially, and for an unlimited duration of the investment or for a limited period a few years, is one of the encouraging things to the flow of foreign capital. And if necessary, impose tax on the profits of the invested capital, the promotion requires that not be discriminatory taxes or payments in the amount of money with the need to avoid double taxation.The tax exemption is granted by the State and the feature according to the law of a natural person or legal entity seeking from the State purports to achieve a set of political goals and economic and social development.The reduction of taxes or grants partial exemption is one of the factors that encourage attract direct foreign investment. And that the government's efforts to extend economic assistance for projects to reduce the tax burden is not sufficient to attract foreign investment. As determinants of attraction should be provided, including (economic, political, social, and physical determinants ) . The presence of the investment climate necessary to attract investment is an urgent need in this area and work requires a two - way first restore confidence in the investment climate in the country through the issuance of the necessary legislation and provide evidence on the stability of such legislation, because the investor wants to be reassured of the legislative frameworks fixed and the second to create the right environment and infrastructure to attract investment direct foreign investment. In view of the current Iraq today of economic openness to the world through the activation of direct foreign investment and the provision of protection and of utmost importance in the flow of investments. Has been confirmed by the identification and distributed to a sample of specialists and experienced and know - how deep the financial authority and foreign investors and analysis of their views and responses style is inductive and descriptive and the use of statistical methods, taking into consideration the current reality of the national investment in such a way to increase the volume of direct foreign investment to Iraq. The most important conclusions reached by the search. The expansion of tax exemptions without government control would be a cost effective and will cost the State resources as a result of massive tax exemptions granted to the tax. Find and recommend to the need for the National Commission for Investment to grant tax exemption to attract foreign investment for projects that have a significant positive impact on the Iraqi economy

تقويم اداء النشاط الزراعي باستخدام منهج التحليل التنظيمي : بحث تطبيقي في الشركة العامة للمحاصيل الصناعية احدى شركات وزارة الزراعة The Performance Improvement of Agricultural Activity By Using The Organizational Analysis Method Applied Research & Field Study in The General Company of Industrial Produces

اسم المؤلف: سميرة اسماعيل موسى الربيعي
اسم المشرف: صلاح نوري خلف
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: المحاسبة القانونية
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يعد القطاع الزراعي احد القطاعات المهمة في الاقتصاد الوطني، وذلك لاسهامه الكبير في تكوين الدخل القومي، لذا تاتي اهمية البحث من اهمية هذا القطاع ودوره الرئيس في التنمية الاقتصادية، عن طريق توفير المواد الغذائية والمحاصيل الصناعية التي تقلل الاعتماد على الاستيراد الخارجي، فضلا عن اهمية منتجات الشركة العامة للمحاصيل الصناعية، التي تعد جزء من الصناعات الزراعية وكونها توفر المنتجات التي تعد كمستلزمات انتاج لشركات اخرى، كالقطن، وزهرة الشمس .. وغيرها ونظرا لحاجة هذا القطاع الى اجراء عملية تقويم مستمرة، فقد تم اختياره كموضوع للبحث ويتوقف تقويم الاداء على استخدام منهج يتناول تقويم الانشطة الفرعية للنشاط الزراعي. ويهدف البحث الى تطبيق المدقق لمنهج التحليل التنظيمي في تقويم اداء النشاط الزراعي الذي يتناول الانشطة الفرعية وتحديد دورها في تحقيق الاهداف الكلية للوحدة الاقتصادية صوب تحديد وتلافي الاخفاقات. ولتحقيق هذا الهدف فقد اتجه البحث في جانبه النظري الى توظيف الاطر والمفاهيم النظرية ووجهات نظر الباحثين الى جانب وجهة النظر الخاصة للباحثة، في حين اعتمد الجانب العملي الزيارات الميدانية المتكررة للشركة عينة البحث، ومن اجل اختيار فرضيات البحث تم الاعتماد على السجلات والبيانات المالية للشركة وللسنوات (2006، 2007، 2008). وتوصل البحث الى مجموعة استنتاجات نظرية وميدانية منها : 1. وجود العديد من مناهج تقويم الاداء، ولكل منهج يتناسب مع طبيعة نشاط معين وبحسب اهداف تقويم الاداء المنشودة، منها منهج محاسبة المسؤولية، منهج التحليل المالي، منهج وظائف المنشاة، منهج التحليل التنظيمي.2. برزت نظرية النظم كاحدى النظريات المهمة في تحليل وتفسير نمو منشات الاعمال، وطبقت في عدة مجالات منها تقويم الاداء عن طريق منهج التحليل التنظيمي كمنهج متكامل، يقيم مدى التكامل مع العملية الادارية التي تتمثل في (التخطيط والتنظيم والتوجيه والرقابة واتخاذ القرارات)، فضلا عن الترابط بين الادارة العليواالمستويات الادنى، اذ انه في حالة وجود انحرافات يمكن تجاوزهواحلها عن طريق اتخاذ القرار المناسب، كذلك يقيـم مدى كفاءة الادارة في تغطية وظائفها بشكل صحيح وسليم.3. ابتعدت الشركة عينة البحث عن هدفها الرئيس الوارد في نظامها الداخلي في انتاج المحاصيل الصناعية، وخلص البحث الى تقديم مجموعة من التوصيات سعت الى الارتقاء بالنشاط الزراعـي منها : 1. من المناسب تبني الادارة منهج التحليل التنظيمي في عملية تقويم الاداء وبشكل دوري ومستمر، لانه يساعد على تحديد العناصر الرئيسية التي تؤثر على المشكلـة، كما انه يقيم مدى كفاءة الادارة في تغطية وظائفها بشكل صحيح وسليم، فضلا عن ما يوفره هذا المنهج من الترابط بين الادارة العليواالمستويات الادنى مع توفير مستلزمات تطبيق ذلك.2. التاكيد على التكامل الراسي بين اقسام وشعب الشركة لانه يعمل على ترتيب الاعمال في حلقات متتابعة، اي ان تنفيذ اي حلقة يتوقف على اتمام الحلقة التي سبقتها، (مثلا قيام القسم الهندسي باتمام اعمال تسوية الارض المرتفعة ومعالجة مشكلة الملوحة قبل العمليات الاخرى). 3. اعادة النظر بالنظام الداخلي للشركة، بخصوص اهداف الشركة، اذ لم تحقق هدفها الرئيس في انتاج المحاصيل الصناعية. | The agricultural sector is one of the important sectors in national economy for its huge contribution in the national income formation, so the importance of this research come from the importance of this sector and its main role in the economic development by the availability of the foodstuff and the industrial produces that decrease reliance on external import and for the importance of the products of the general company for the industrial produces which is considered part of the agricultural industries and provide products that considered as production requirements for other companies such as cotton, sun flower,….etc. Due to the need of this sector to make a continuous evaluation process, and because the company which is the sample of the research suffers from the low level of the performance efficiency and the evaluation process will help us to find out the reasons for this low level, so it has been chosen as a subject of the research, and the performance evaluation depends on the use of an approach that deals with the performance evaluation of the sub - activities for the agricultural activity and according to that, the research problem is in not applying an integrated system to evaluate the performance to deal with the technical, financial and organizational aspects The research seeks to achieve many main goals that are represented by the following : 1 - Highlight the importance of assessing the performance of the agricultural activity as one of the success factors of those institutions who are engaged in the agricultural activity.2 - Highlight the effectiveness of the performance evaluation model by using the method of organizational analysis in the diagnosis of the weaknesses and strengths in the overall organization and sub - agricultural activity.3 - Applying the use of organizational analysis in evaluating the agricultural activity performance. To achieve these goals, the research in its theoretical part has employed the theoretical concepts and the researchers' point of view in addition to the special point of view for the researcher, while the practical part of the research has been adopted frequent field visits to the General Company for industrial produces and for the purpose of selecting the assumptions for the research we used the records and the common financial statements of the company for the years (2006, 2007, 2008) The research has achieved many theoretical and practical conclusions, I will list three of them ;1. There are many performance evaluation methods and each method of them commensurate with the nature of the activity, according to the desired goals of performance evaluation, including the method of responsibility accounting, financial analysis method, method of entity functions, organizational analysis method. 2. The theory of systems has been considered as one of the important theories in analyzing , interpretation and the growing of businesses entities, and it is applied in several fields, including performance evaluation by the organizational analysis method as an integrated method, the range of integration is assessed with the administrative currency which is represented by the (planning, organizing, directing, auditing and decision - making), as well as the interrelationship between senior management and lower levels, as it is in the case of deviations that can be overcome and solved by making the right decision as well as evaluate the efficiency of the management in covering its functions correctly and properly. 3. The company has moved away from its main goal which is set out in its internal system of production of the industrial produce. and provide a set of recommendations aim to improve the agricultural activity : 1. It's appropriate that the administration adopting the method of organizational analysis in the performance evaluation process periodically and continuously, with providing the requirements to apply that. 2. Emphasizing on vertical integration between the departments and the divisions of the company because it works on arranging business in consecutive rings, which means that the implementation of any ring depends on the completion of the ring that preceded it, (for example, the engineering department to complete the settlement of the high ground and treating the problem of salinity before the other processes). 3. Reconsidering the internal system of the company, regarding the goals of the company, if they did not achieve its main goal in the production of industrial produce

تعدد الاجهزة الرقابية ودورها في الكشف والحد من ظاهرة الفساد الاداري والمالي : بحث تطبيقي في اجهزة الرقابة بالعراق Multiplicity and Role of Supervisory Institutions in Combati ng Administrative and Financial Corruption applied research on controlling institutions and state units

اسم المؤلف: سعدي فــــري شنيخر جبر
اسم المشرف: صلاح نوري خلف
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: المحاسبة القانونية
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يرمي البحث الى تسليط الضوء على الفساد بشقيه ( الاداري والمالي ) واسبابه ومساهمة الاجهزة الرقابية ( ديوان الرقابة المالية ، هيئة النزاهة ،مكاتب المفتشين العموميين ) في مكافحة الفساد واقتراح مجالات التنسيق بينهما لتلافي حالات الازدواجية في اعمال الرقابة . وتمثلت مشكلة البحث بعدم وضوح وسائل التنسيق بين الاجهزة الرقابية الثلاثة وعدم التحديد الواضح والدقيق لاساليب التنسيق بين الاجهزة الرقابية الثلاثة في قوانين كل من هيئة النزاهة ومكاتب المفتشين العموميين .تناول البحث المشكلة والفرضية عن طريق اربعة فصول ، تناول الفصل الاول منهجية البحث ودراسات سابقة ،وموقع الدراسة الحالية من الدراسات السابقة التي حصل عليها الباحث ، وتناول الفصل الثاني تعدد الاجهزة الرقابية ودورها في الكشف والحد من ظاهرة الفساد ، اذ تناول المبحث الاول مفهوم وانواع واهداف الرقابة المالية والرقابة الادارية والرقابة القضائية فضلاعن الفساد الاداري والمالي في الاجهزة الحكومية من خلال مفهوم الفساد وانواعه وخصائصه واسباب الفساد ومظاهره ومؤشراته واثاره وكذلك متطلبات التنسيق للاجهزة الرقابية في الكشف والحد من ظاهرة الفساد .اما الفصل الثالث فتناول نتائج الدراسة التحليلية لتشريعات الاجهزة الرقابية وحالات التنسيق واستمارة الاستبانة وهو يمثل الجانب العملي من البحث ، وباسلوبين من التحليل ، اولهما دراسة حالات واقعية نتيجة التنسيق بين ديوان الرقابة المالية والمفتشين العموميين وهو برنامج التدقيق المتقاطع الذي كشف عن مخالفات استلام الموظف الحكومي اكثر من راتب من جهتين حكوميتين ، اذا بلغ عدد المخالفات بحدود (11300) الف حالة مخالفة ولغاية اصدار التقرير العاشر ، وعلى المفتشين العموميين استرداد المبالغ المصروفة بصورة غير قانونية فضلا عن الاجراءات الاخرى ، وحالة بيع دور وزارة النقل الى منتسبيهوامراافقها من مخالفات قانونية تصنف ضمن حالات الفساد ، التي اظهرت نتائج عن التنسيق بين ديوان الرقابة المالية وهيئة النزاهة .1 - الاسلوب الثاني من الجانب العملي هو استمارة الاستبانة وكانت الفئات المستهدفه عينة من مراقبي الحسابات في ديوان الرقابة المالية وهيئة النزاهة ومكاتب المفتشين العموميين وعينة من مدراء الحسابات ومدراء التدقيق وعدد من الاكاديميين ، بهدف تحديد افضل اساليب التنسيق والتعاون بين الاجهزة الرقابية الثلاثة باعتبار ان هذه الفئات تمارس او تخضع لاعمال الرقابة والتدقيق التي تجريها هذه الاجهزة الرقابية ، وتناول الفصل الخامس الاستنتاجات والتوصيات وكانت ابرز الاستنتاجات هي : - ان مكافحة الفساد لاتقتصر على جهة رقابية واحدة ، بل يتم من خلال تظافر جهود اجهزة رقابية عدة ، وهذا ماتبناه التشريع العراقي اذ انشا هيئة النزاهة ومكاتب المفتشين العموميين فضلا عن ديوان الرقابة المالية .2 - تنفذ اعمال الرقابة والتدقيق من قبل ديوان الرقابة المالية والمفتشين العموميين على الادارات الحكومية ومؤسسات القطاع العام والجهات غير المرتبطة بوزارة ، اما هيئة النزاهة فتتولى التحقيق القضائي في قضايا الفساد التي تكتشفها عن طريق موظفيها او عن طريق الشكاوى التي تردها او المحالة من ديوان الرقابة المالية والمفتشين العموميين .3 - توصف اعمال الاجهزة الرقابية الثلاثة ( ديوان الرقابة المالية ، هيئة النزاهة ، المفتشين العموميين ) بالرقابة المالية والرقابة الادارية والرقابة القضائية على التوالي ، وتشترك هذه الانواع من الرقابة في هدف مكافحة الفساد .4 - ان اسباب الفساد متعددة ومتشابكة تنعكس في السلوك غير القويم واساءة استعمال الوظيفة العامة لمكاسب خاصة ، وتعود هذه الاسباب الى ( اسباب ثقافية ، ادارية ، تشريعية ...الخ ) ، كما ان للفساد اشكال متعددة مثل الفساد السياسي ،الفساد الاقتصادي ،الفساد الاداري ،الفساد المؤسسي والفساد الثقافي .5 - قصور في امر سلطة الائتلاف المؤقته ( المنحلة ) رقم (57) لسنة 2004 في التحديد الواضح لاساليب التنسيق مع ديوان الرقابة المالية في مجال مكافحة الفساد .6 - اظهرت نتائج الدراسة التحليلية للحالات العملية لبرنامج التدقيق المتقاطع وبيع الدور السكنية في وزارة النقل اهمية التنسيق بين الاجهزة الرقابية الثلاثة في مكافحة الفساد ، وهو يثبت الفرضية الاولى للبحث .7 - اجمعت اجابات عينة البحث المستهدفة عن ضرورة التنسيق بين الاجهزة الرقابية في مجال التخطيط للعمل الرقابي والتدقيقي .8 - قصور في ادراك اهمية التنسيق بين ديوان الرقابة المالية وبعض المفتشين العموميين الذي انعكس على بطء اجراءات التحقيق الاداري للمخالفات المشخصة من قبل ديوان الرقابة المالية .9 - تفعيل دور المجلس الاعلى لمكافحة الفساد في توجيه المفتشين العموميين والاهتمام في اجراءات التنسيق مع ديوان الرقابة المالية وانجاز الاجراءات التحقيقية بشان المخالفات المالية وقد توصل الباحث الى مجموعة من التوصيات ابرزها ماياتي : - 1 - اعادة النظر بالتشريعات الخاصة بالاجهزة الرقابية الثلاثة والاشارة فيها بشكل محدد لاساليب التنسيق بينهما ، والغاء بعض اجراءات التدقيق في امر سلطة الائتلاف المؤقتة ( المنحلة ) رقم ( 57) في الجوانب الاتية : - ا - تلافي الازدواجية والتكرار مع اعمال ديوان الرقابة المالية وكذلك سلطة التحقيق الممنوحة الى كل من ديوان الرقابة المالية وهيئة النزاهة . ب - ازالة التجاوز الحاصل على امر تاسيس مكاتب المفتشين العموميين رقم (57) لسنة 2004 بانشاء مكاتب للمفتشين العموميين في بعض الجهات غير المرتبطة بوزارة عن طريق تعديل امر الانشاء باضافة الجهات التي يرغب انشاء المكاتب فيها. 2 - قيام المجلس الاعلى لمكافحة الفساد ، بوضع سياسات التنسيق بين الاجهزة الرقابية الثلاثة موضع التطبيق في مجال ( التخطيط المشترك ، وتحديد حالات الفساد التي تستوجب تشكيل فرق عمل يرمي البحث الى تسليط الضوء على الفساد بشقيه ( الاداري والمالي ) واسبابه ومساهمة الاجهزة الرقابية ( ديوان الرقابة المالية ، هيئة النزاهة ،مكاتب المفتشين العموميين ) في مكافحة الفساد واقتراح مجالات التنسيق بينهما لتلافي حالات الازدواجية في اعمال الرقابة . وتمثلت مشكلة البحث بعدم وضوح وسائل التنسيق بين الاجهزة الرقابية الثلاثة وعدم التحديد الواضح والدقيق لاساليب التنسيق بين الاجهزة الرقابية الثلاثة في قوانين كل من هيئة النزاهة ومكاتب المفتشين العموميين .تناول البحث المشكلة والفرضية عن طريق اربعة فصول ، تناول الفصل الاول منهجية البحث ودراسات سابقة ،وموقع الدراسة الحالية من الدراسات السابقة التي حصل عليها الباحث ، وتناول الفصل الثاني تعدد الاجهزة الرقابية ودورها في الكشف والحد من ظاهرة الفساد ، اذ تناول المبحث الاول مفهوم وانواع واهداف الرقابة المالية والرقابة الادارية والرقابة القضائية فضلاعن الفساد الاداري والمالي في الاجهزة الحكومية من خلال مفهوم الفساد وانواعه وخصائصه واسباب الفساد ومظاهره ومؤشراته واثاره وكذلك متطلبات التنسيق للاجهزة الرقابية في الكشف والحد من ظاهرة الفساد .اما الفصل الثالث فتناول نتائج الدراسة التحليلية لتشريعات الاجهزة الرقابية وحالات التنسيق واستمارة الاستبانة وهو يمثل الجانب العملي من البحث ، وباسلوبين من التحليل ، اولهما دراسة حالات واقعية نتيجة التنسيق بين ديوان الرقابة المالية والمفتشين العموميين وهو برنامج التدقيق المتقاطع الذي كشف عن مخالفات استلام الموظف الحكومي اكثر من راتب من جهتين حكوميتين ، اذا بلغ عدد المخالفات بحدود (11300) الف حالة مخالفة ولغاية اصدار التقرير العاشر ، وعلى المفتشين العموميين استرداد المبالغ المصروفة بصورة غير قانونية فضلا عن الاجراءات الاخرى ، وحالة بيع دور وزارة النقل الى منتسبيهوامراافقها من مخالفات قانونية تصنف ضمن حالات الفساد ، التي اظهرت نتائج عن التنسيق بين ديوان الرقابة المالية وهيئة النزاهة .1 - الاسلوب الثاني من الجانب العملي هو استمارة الاستبانة وكانت الفئات المستهدفه عينة من مراقبي الحسابات في ديوان الرقابة المالية وهيئة النزاهة ومكاتب المفتشين العموميين وعينة من مدراء الحسابات ومدراء التدقيق وعدد من الاكاديميين ، بهدف تحديد افضل اساليب التنسيق والتعاون بين الاجهزة الرقابية الثلاثة باعتبار ان هذه الفئات تمارس او تخضع لاعمال الرقابة والتدقيق التي تجريها هذه الاجهزة الرقابية ، وتناول الفصل الخامس الاستنتاجات والتوصيات وكانت ابرز الاستنتاجات هي : - ان مكافحة الفساد لاتقتصر على جهة رقابية واحدة ، بل يتم من خلال تظافر جهود اجهزة رقابية عدة ، وهذا ماتبناه التشريع العراقي اذ انشا هيئة النزاهة ومكاتب المفتشين العموميين فضلا عن ديوان الرقابة المالية .2 - تنفذ اعمال الرقابة والتدقيق من قبل ديوان الرقابة المالية والمفتشين العموميين على الادارات الحكومية ومؤسسات القطاع العام والجهات غير المرتبطة بوزارة ، اما هيئة النزاهة فتتولى التحقيق القضائي في قضايا الفساد التي تكتشفها عن طريق موظفيها او عن طريق الشكاوى التي تردها او المحالة من ديوان الرقابة المالية والمفتشين العموميين .3 - توصف اعمال الاجهزة الرقابية الثلاثة ( ديوان الرقابة المالية ، هيئة النزاهة ، المفتشين العموميين ) بالرقابة المالية والرقابة الادارية والرقابة القضائية على التوالي ، وتشترك هذه الانواع من الرقابة في هدف مكافحة الفساد .4 - ان اسباب الفساد متعددة ومتشابكة تنعكس في السلوك غير القويم واساءة استعمال الوظيفة العامة لمكاسب خاصة ، وتعود هذه الاسباب الى ( اسباب ثقافية ، ادارية ، تشريعية ...الخ ) ، كما ان للفساد اشكال متعددة مثل الفساد السياسي ،الفساد الاقتصادي ،الفساد الاداري ،الفساد المؤسسي والفساد الثقافي .5 - قصور في امر سلطة الائتلاف المؤقته ( المنحلة ) رقم (57) لسنة 2004 في التحديد الواضح لاساليب التنسيق مع ديوان الرقابة المالية في مجال مكافحة الفساد .6 - اظهرت نتائج الدراسة التحليلية للحالات العملية لبرنامج التدقيق المتقاطع وبيع الدور السكنية في وزارة النقل اهمية التنسيق بين الاجهزة الرقابية الثلاثة في مكافحة الفساد ، وهو يثبت الفرضية الاولى للبحث .7 - اجمعت اجابات عينة البحث المستهدفة عن ضرورة التنسيق بين الاجهزة الرقابية في مجال التخطيط للعمل الرقابي والتدقيقي .8 - قصور في ادراك اهمية التنسيق بين ديوان الرقابة المالية وبعض المفتشين العموميين الذي انعكس على بطء اجراءات التحقيق الاداري للمخالفات المشخصة من قبل ديوان الرقابة المالية .9 - تفعيل دور المجلس الاعلى لمكافحة الفساد في توجيه المفتشين العموميين والاهتمام في اجراءات التنسيق مع ديوان الرقابة المالية وانجاز الاجراءات التحقيقية بشان المخالفات المالية وقد توصل الباحث الى مجموعة من التوصيات ابرزها ماياتي : - 1 - اعادة النظر بالتشريعات الخاصة بالاجهزة الرقابية الثلاثة والاشارة فيها بشكل محدد لاساليب التنسيق بينهما ، والغاء بعض اجراءات التدقيق في امر سلطة الائتلاف المؤقتة ( المنحلة ) رقم ( 57) في الجوانب الاتية : - ا - تلافي الازدواجية والتكرار مع اعمال ديوان الرقابة المالية وكذلك سلطة التحقيق الممنوحة الى كل من ديوان الرقابة المالية وهيئة النزاهة . ب - ازالة التجاوز مشتركة ). 3 - قيام المجلس الاعلى لمكافحة الفساد بوضع معايير عمل محددة وواضحة يتم اتباعها من قبل مكاتب المفتشين العموميين للاجابة على ملاحظات واستفسارات الديوان . 4 - تحديد لقاءات دورية بين الاجهزة الرقابية الثلاثة لمراجعة اساليب التنسيق وتقييم نتائجهواالعمل على تصحيحها .5 - اقامة مؤتمر سنوي مشترك لتقديم بحوث تطبيقية لافضل اساليب التنسيق بين الاجهزة الرقابية والالتزام بتوصيات المؤتمر واصدار خطة عمل قادمة .6 - فتح دورات تدريبية حول اساليب التنسيق والتخطيط المشترك بين الاجهزة الرقابية في ضوء الاستراتيجية الوطنية لمكافحة الفساد .7 - اعداد وتنفيذ برنامج تدقيق لفرق عمل مشترك بين الاجهزة الرقابية ولبعض حالات الفساد المذكورة في الاستراتيجية الوطنية لمكافحة الفساد .8 - منح ديوان الرقابة المالية سلطة التحقيق الاداري في المخالفات المالية التي يكتشفها اذا مانسبت الى الوزير او المفتش العام ، بالاضافة الى قيام ديوان الرقابة المالية بالتحقيق الاداري بالمخالفات المالية المكتشفة من قبله التي تخص الدوائر التي لايوجد فيها مفتش عام او اذا تخلف المفتش العام عن اجراء التحقيق فيها او اشعار هيئة النزاهة لاجراء التحقيق من قبلها اذا كانت قضية الفساد تدخل ضمن اختصاصها القضائي . | The research is centered on administrative and financial corruption, the relevant causes, and the contribution by the controlling institutions to combat corruption (i.e. the Board of Supreme Audit, the Commission of Integrity, the Inspectorates - General), and provides suggestions as to how they coordinate their work to remedy certain cases relating to duplication of audit work. The problem subject matter of the research is connected with the state of in clarity in the means of coordination among the three controlling institutions, and lack of clearly rigor regulatory definition within the laws of both the Commission of Integrity and the Inspectorates General in terms of the methods of coordination to be followed by the three institutions. The research is divided into five chapters dedicated to discuss the problem and hypothesis, the first chapter studies the research methodology, some previously conducted studies, and position of the current study comparing with the previous studies obtained by the researcher. The second chapter deals with supreme audit institutions multiplicity and role in combating and mitigating the corruption phenomenon, where section one discusses the concept, types, and goals of financial control; section two and three study administrative control judicial control respectively. Chapter Three tackles administrative and financial corruption in governmental departments. This chapter consists of three sections in which concept, types, and characteristics of corruption, its causes, aspects, and impacts, and the requirements of coordination among the controlling institutions to reduce corruption are discussed. Chapter Four under the heading “results of the analytical study of the controlling institutions legislations; coordination cases and questionnaire” deals with the practical side of the research, where two methods of analysis are used, the first of which covers case studies captured from the cross audit program, which is an outcome of the coordination between BSA and the Inspectorates General. The Program detected a number of irregularities related to a number of state employees who receive more than one monthly salary from two different government departments. The program revealed about 11300 thousand irregularities in this respect. The Inspectors General now are required to retrieve all the illegally disbursed amounts and take the necessary legal procedures against the violators. Another case in point that reflects the fruits being gained from the coordination between the two institutions in fraud detection is the ministry of transportation’s houses, which were sold against the applicable laws and regulations. The second method of the practical side is a questionnaire targeting a population of auditors from the Board of Supreme Audit, the Commission of Integrity, the offices of inspectors general as well as a population of accounting managers, audit managers and a number of academics to find out the best methods of coordination among the three controlling institutions, since these groups are being audited by these institutions. Chapter Five studies conclusions and recommendations. Conclusions1. The fight against corruption is not limited to one controlling entity, but includes several controlling agencies, which work in concerted efforts. This was adopted by the Iraqi legislation, which gave rise to the establishment of the Iraqi Commission of Public Integrity and the offices of inspectors general as well as the Board of Supreme Audit.2. The control and audit work vested with the Board of Supreme Audit and the Offices of Inspectors general is carried out on government departments and public sector institutions, while the Commission of Integrity undertakes judicial inquiries in corruption cases either discovered by its staff or through complaints reported or referred from BSA and Inspectors General. 3. The works of the three supervisory entities, i.e the Board of Supreme Audit, The Commission of Integrity, the Inspectors General, are described as financial control, administrative control and judicial control respectively. These kinds of control share the same goal of fighting corruption.4. Corruption is attributed to many complicated and entangled cultural, administrative, and judicial reasons, which is manifested in misconduct and abuse of public service for personal gains. 5. Corruption is a multi facets phenomenon comprises political, economic, administrative, institutional, and cultural corruption. 6. The (dissolved) Coalition Provisional Authority order No. 57 of 2004 lacked clear identification in terms of anti - corruption coordination measures with BSA. 7. Outcomes of the analytical study on the cross audit program practical cases as well as the ministry of transportation’s houses selling reveal how important the coordination among the three institutions is in the fight against corruption, which proves the first hypothesis of the research. 8. The feedbacks of the targeted population altogether stated the importance of coordinating planning of the audit and control work among the three institutions. 9. Poor realization of the importance of coordination between the Board of Supreme Audit and some Inspectors General contributed to slower administrative investigative measures regarding the irregularities identified by the Board. 10. The role played by the Anti - Corruption Supreme Council in directing the inspectors general to pay due care to the coordination measures with BSA and fulfill the investigative procedures about the financial breaches. | RecommendationsThe researcher’s key recommendations are as follows : 1. Reconsider the laws applicable to the three controlling institutions by making specific references to the coordination methods among these institutions, and cancel some of the audit measures in the CPA’s order No. 57 to remedy any duplication of efforts with the BSA. 2. The Supreme Council on Anti - Corruption is required to put in place the coordination policies of the three institutions with regard to (joint planning and identify cases of corruption that need to form joint task forces). 3. The Supreme Council on Anti - Corruption is required to direct the inspectors general on the due diligence and timely fulfillment of the tasks vested with. 4. Pointing out regular meetings among the three controlling institutions to review the coordination methods and evaluate its results and rectify them. 5. Hold annual joint conference to introduce applied researches of the best coordination methods and comply with the conference’s recommendations as well as issuing the forthcoming work plan. 6. Prepare training courses on coordination methods of joint planning among the three institutions in light of the national strategy against corruption. 7. Prepare and perform an audit program for the joint work teams among the three controlling institutions concerning certain cases of corruption which have been indicated in the national strategy against corruption

دور المقدرات الريادية في بناء المقدرة الجوهرية واثرها على الميزة التنافسية المستدامة : دراسة استطلاعية لعينة من المصارف العراقية The rule of entrepreneurial competencies in building core competency& the effects on sustainable competitive advantage Exploratory study in a sample of Iraqi banks

اسم المؤلف: زيد ثامر جواد
اسم المشرف: سعد علي حمود عباس العنزي
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: العلوم المصرفية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: This study the impact of Entrepreneurial Competencies dimensions(Personality characters, motivation for achievement, innovative learningcompetencies, opportunities competencies, Handling competencies& thecompetencies of leadership) as a variable central explanatory, corecompetencies dimensions (the competencies of technical innovation, thecompetencies of manufacturing service and the competencies ofmarketing service) as a variable and mediator basis& sustainablecompetitive advantage through variable reactive strategy of marketing ofsub - dimensions (quality of service perspective, market orientation) andthe internal marketing strategy sub - dimensions (experience and marketknowledge, a culture of innovation, information technology).The researcher based exploratory survey method, an approach thatcharacterized coupled with describe the phenomenon analyzed in order todraw conclusions from its own belief in its role in building the core andthe estimated direct impact of the entrepreneurial competencies tosustainable competitive advantage, which is clear from the form adoptedby the hypothetical of the study.Began the study of the dilemma of intellectual dimensions was themost important is the dimension theory is to know what competencies theentrepreneurial and its impact on sustainable competitive advantagepresence core competencies, along with the scarcity of writings that dealtwith the impact of entrepreneurial competencies and core competenciesin building a sustainable competitive advantage, have not been addressedentrepreneurial competencies to core competencies and sustainablecompetitive advantage by researchers former, and after an applied is notto apply such a study in Iraqi banks of public and private, as well as howto determine the readiness of banking organizations to work based on theentrepreneurial competencies and core competencies and the statement oftheir impact in building a sustainable competitive advantage. As reflectedin the objective of the study provide a conceptual framework forentrepreneurial competencies, core competencies, and try to test thesenew concepts in the environment of Iraq, and finding the relationshipbetween them and build a sustainable competitive advantage.bThe study identified a set of hypotheses as answer comprehensivemulti temporary problem of the study, which was not tested parametricstatistical tools tested, and was selected a random sample of (120) asdirector of senior management, middle, and supervisory, in a sample ofbanks, the Iraqi public and private.The study concluded that the entrepreneurial competencies directlycontribute to building a sustainable competitive advantage to banksdrafting core competencies them, and this shows that the role of corecompetencies feature in building a sustainable competitive advantage,depending on the findings of the study, recommendations were madeconsistent with these findings, as well as approved recommendations forfuture researchers in the current study subjects.

تقييم اسلوب التقدير الذاتي في التحاسب الضريبي لكبار المكلفين في دول عربية وامكانية تطبيقها في العراق Evaluation the style of subjective appreciation in the taxes account for the major accounters in Arabic states and the bility of applying them in Iraq

اسم المؤلف: حيدر كاظم نصر الله حسين التميمي
اسم المشرف: نادية طالب سلمان السلطاني
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: الضرائب
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: شريحة كبار دافعي الضرائب ( كبار المكلفين ) من اهم الشرائح داخل المجتمع الضريبي، وذلك لمساهمتهم بنسبة كبيرة في الايرادات الضريبية، ونظرا الى اهمية هذه الشريحة فقد حاول الباحث التركيز في دراسته على تجارب بعض الدول العربية التي سبقت العراق بالاهتمام بهذه الشريحة، ليستفيد منها في حصر الشركات الكبيرة التي يمكن عدها من كبار المكلفين في تنظيم اداري خاص بها، على ان يركز بالدرجة الاساس على تقديم افضل الخدمات لهذه الشركات ويعتمد اسلوب التقدير الذاتي الذي يعد من الاساليب العلمية الحديثة في تقدير الدخل الخاضع للضريبة، ونظرا لعدم الاهتمام بكبار المكلفين في الهيئة العامة للضرائب/ قسم الشركات، ياتي البحث بمشكلة مفادها ان اقدام الهيئة العامة للضرائب على اعتماد اسلوب التقدير الذاتي ينطلق من ايمانها بان الثقة المتبادلة بين اطراف عملية التحاسب الضريبي (الادارة الضريبية، مراقب الحسابات، الشركات المساهمة والمحدودة) هي الاساس في نجاحها في تطبيق هذا الاسلوب الا ان الهيئة العامة للضرائب تستخدم في بعض الاحيان طرائق تقليدية (ضوابط سنوية، تقدير اداري) مع جميع الشركات على الرغم من ان بعض الشركات تساهم بنسبة كبيرة في الحصيلة الضريبية وتمتلك مميزات تعتبر اساسية لنجاح اسلوب التقدير الذاتي والتي تسمى في بعض الدول العربية بكبار المكلفين ، فقد حاول الباحث التركيز على اهمية التفرقة بين الشركات في عملية التحاسب الضريبي والخدمات المقدمة، لان بعض من هذه الشركات تتمتع بمميزات تعد اساسية لنجاح الاساليب العلمية في تقدير الدخل الخاضع للضريبة مثل اسلوب التقدير الذاتي،وعلية فان البحث يركز على جملة من الاهداف اهمها : 1. التعرف على اسلوب التحاسب الضريبي لكبار المكلفين في كل من (مصر،الاردن،سوريا)2. تفعيل العمل باسلوب التقدير الذاتي وتطبيقه على كبار المكلفين في العراق .ولاجل تحقيق تلك الاهداف طرحت الفرضيات الاتية : ان استخدام الهيئة العامة للضرائب اسلوب التقدير الذاتي عند اجراء عملية التحاسب الضريبي مع كبار المكلفين يساهم في : 1. يساهم في زيادة الحصيلة الضريبية .2. يساهم في زيادة الالتزام الطوعي للمكلفينوقد توصل الباحث الى عدد من الاستنتاجات اهمها : ان حصر كبار المكلفين في تنظيم اداري خاص بهم واعتماد اسلوب التقدير الذاتي عند اجراء عملية التحاسب الضريبي مع هذه الشريحة سيساعد في زيادة الحصيلة الضريبية والتزامهم الطوعي .وفي ضوء تلك الاستنتاجات يوصي الباحث بعدد من التوصيات اهمها : تركيز الهيئة العامة للضرائب على تطوير نظام التحاسب الضريبي من خلال الاعتماد على اسلوب التقدير الذاتي بدلا من الاساليب التقليدية ولاسيما مع شريحة كبار المكلفين | The layer of taxes payers (the biggest charges ) is considered as one of the most import element inside the taxes socicaty, for this layer participate in agreat part of taxes incomes .The researcher tries to focus in his study on the experience of some Arab countries which preceded Iraq in taking care of this in order to get use of it in determing the big companies which may be considered as one of the biggest taxes payers of a certain administrative organizing; on the base of focusing mainly on providing them with the best services .The self appreciation method is considered one of the modern scientific methods in estimating the taxes income, scince there is no attention paid by the public corp of taxes \ company section to care of this layer the problem of this search is to traditional methods that the corp of taxes depends in the taxes accountance with all comparies inspite of the noticeable diffrences among them in the mount of taxes or the rate of participation in the total of taxes. The researcher tries to focus on the importance of distinguishing among companies in the taxes accountance process and offered services, for these companies have certain merits which may be considered as the base of scientific methods succession in appreciating the income that subjects to taxes like the self appreciation n method, depending of the above , the research focus on many coals like : 1 - to shed the light on certain bases that can be used in determine the biggest taxes payers and the importance of this layer . 2 - to activate the method of self appreciation after it had been stopped and enhance the trust between the sides of taxes of accountance process .In order to acheave these goals the following hypothesis : were introduced the use of self appreciating method by the public taxes corpe In the taxes accountance process with the biggest payers participates in : 1 - increasing the total of taxes . 2 - increasing the optional commitment of volunteers .There are number of result, the searcher reachs to represented by the following : The public corpe of taxes is late in following the development witnessed in many Arabic countries concernins the ability of developing the taxes management, by determing or specifying the most important group or layer of taxes payers in a acertin administrative organization representing this layer .The recommendations : The necessity of making the public body of taxes focus on the biggest taxes payers layer and working on eliminating difficulties face the requirements of creating a certain administrative organization represent this layer .

التاثير المستقبلي لانضمام العراق الى منظمة التجارة العالمية في ادارة الايرادات الضريبية والكمركية : بحث تطبيقي For Coming Effect of Iraq's Accession To The (WTO) In The Managing Of Tax & Customs Revenues An Application Research

اسم المؤلف: حسام ياسين محسن
اسم المشرف: سعد علي حمود عباس العنزي
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: الضرائب
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ركزت الدراسة على احد المواضيع المهمة والمعاصرة، في معظم دول العالم ولا سيما الدول النامية وبالذات العراق، الواهو موضوع انضمام العراق الى منظمة التجارة العالمية، والاثار المترتبة على عملية الانضمام، خصوصا ذات الصلة بادارة الايرادات الضريبية والكمركية، فضلا عن ذلك اهم التحديات التي تواجهها عملية الانضمام. فلقد تناول هذا الجانب الفكري للبحث العوامل الرئيسة في الدراسة، وهو، منظمة التجارة العالمية، من حيث مبادئها، واهم مهامها، فضلا عن معطيات النظام الضريبي في العراق ومكوناته الرئيسة، وكذلك مفهوم السياسة الكمركية، واهم ادواتها، وعلاقة قواعد التقييم الكمركي باتفاقيات منظمة التجارة العالمية. وجرى عرض موضوع الدراسة على مجموعة من المختصين (اكاديميين ومهنيين) بورشة عمل تفاعلية، او ما تسمى بمجموعة التركيز(Focus Group)، اذ تم اعتماد دليل لمجموعة التركيز تضمن ثلاثة محاور (استعراض لتجارب دولتي لبنان والاردن - الاثار المالية لعملية الانضمام - التحديات التي ترافق عملية الانضمام). ومن خلال المناقشات التفاعلية، استعمل الباحث التحليل الاقتصادي للاستفادة من المعلومات المستنبطة من مجموعة التركيز. ولقد توصلت الدراسة الى مجموعة من الاستنتاجات من بينها انه تضم اللجنة الوطنية لانضمام العراق الى منظمة التجارة العالمية اعضاء من معظم مؤسسات الدولة، تم اختيار اغلبهم في عضوية اللجنة الوطنية كونهم من الدرجات الخاصة، وليس على اساس كفاءتهم المهنية، وهذا يؤشر محدودية فاعليتهم الفنية في جولات التفاوض، والتهيئة لعملية الانضمام. كما انه رغم توجهات الدولة الى الانفتاح على العالم الخارجي، لا سيما التي تتولى تنظيم الاقتصاد العالمي بجوانبه المختلفة المالية والنقدية والتجارية، مثل صندوق النقد الدولي، والبنك الدولي للانشاء والتعمير، ومنظمة التجارة العالمية، الا ان التشريعات الضريبية لا تنسجم مع هذه التوجهات الجديدة. ومن بين التوصيات التي رات الدراسة اهمها انه من الضروري اعادة النظر بالقوانين الضريبية ولا سيما بقوانين ضرائب الاستهلاك، وبالذات ضريبة المبيعات، لتكون بمثابة تمهيد لضريبة القيمة المضافة، فالعراق بحاجة لمثل تلك الضرائب لمواجهة التغيرات الخارجية، لا سيما المتعلقة بتحرير التجارة، وعملية انضمام العراق الى منظمة التجارة العالمية. | The study focused on one of the important topics that used recently in almost all over the world, especially in developing countries and particularly Iraq, which is Iraq's accession to the WTO, and the impact of this accession on the management of tax revenue and customs, as well as the challenges face the process of accession, as the study included the following : It dealt with the major elements of the study, which are the World Trade Organization and its principles, Tasks, and Tax System in Iraq and its major components. In addition to the concept of Costume Policy and its means and the relationship between the costume evaluation rules with the WTO agreement.The topic of the study have been presented to a group of specialist (academics and professionals) through a (Focus Group) workshop, the guide of this workshop included three axes which are (a review of the experiences of the states of Lebanon and Jordan, the financial effects of the accession process, and the Challenges that accompany this accession).The researcher use the economic analyzing to make advantage of the information derived from the focus group.The conclusions : 1. The National Commission for Iraq's accession to the WTO composed of members belongs to the public sector from almost all to Iraqi state institutions, they were sleeted according to superior degree in their institutions and not according to their professional efficiency and this considered as the main reason for their inefficiency and limitation in negotiation rounds and the preparation to the accession process.2. Despite government policies to open up to the outside world, especially that regulate the global economy aspects of the financial, monetary and trade, such as the International Monetary Fund, the International Bank for Reconstruction and Development, the World Trade Organization, but the tax legislation is inconsistent with these new trends.Recommendations : Reconsidering the laws of tax specially laws of consumption taxes, namely sales tax, to pave the way to the value added tax. Iraq needs such taxes to cope with the external change, specially these related to trade liberalization and Iraq accession to WTO.

تقويم المعالجات المحاسبية لنفقات مراحل صناعة النفط : بحث تطبيقي في شركة نفط الشمال - شركة عامة Evaluation of Accounting treatments of Expenditure Stages in Oil Industry Applied Research & Field Study in Northern Oil Company

اسم المؤلف: تغريد نجيب يحيى عبد الموجود
اسم المشرف: صلاح صاحب شاكر البغدادي
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: المحاسبة القانونية
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: In Light of the development in the Oil industry and the entry of the oil investment companies lately, and due to the needs of the local oil companies to deal with foreign companies, which essentially needs a clear and precise accounting basis. All that requires the development of the current accounting treatments methodologies to keep pace with international standards in this industry. The research goal to Evaluating the accountant treatments of expenditures for the stages of oil manufacturing through the introduction to the specialty of this industry and the introduction to the accounting treatments which is being used by the Oil companies which came according to the requirements of the Financial Accounting Standard Board and showing the effect of implementing (IFRS 6) in accounting treatment for the expenditure of the stages of oil manufacturing about the result of the activity compared with what has been implemented by Iraqi Oil companies by using the unified accounting system and to determine the short comings and working on discovering and preventing it when working on presenting the suggestions for the development of the unified accounting system, and Establishing an Iraqi accounting basis to treat the expenditure of the Iraqi Oil manufacturing which is in agreement with the accounting principals in this field taking in consideration the Iraqi environment for this industry, and to implement these goals, the direction of the research in its theoretical part to employ the frameworks and theoretical concepts and the views of the researches in addition to the viewpoint of the researcher herself when the practical side adopted as frequent field visits to the North Oil Company, in order to test the hypotheses of calculations were extracted for the practical aspect of the research using the manual analysis. The research reached to a number of theoretical and field conclusions, the most important are editing a list for the budget for the North Oil Company according to the instruction of the unified accounting system and not on the basis of accepted accounting principles in general in the Oil industry since the unified accounting system mandated all the companies to use it, without singling the Oil industry with list that distinguish it, therefore it didn't appear in the general budget of the company the values of the Oil reserves which is considered to be the most important Oil assets but it showed expenditures for containments and developments of these reserves, and the failure to adopt the nation of depletion, which takes into account the ratio between the produced amount of Oil every year, and the reserved amount, the research came to a conclusion to present a group of recommendations according to the conclusions in the research.

اثر اندماج الشركات على الربح الخاضع للضريبة : دراسة تطبيقية لعدد من الشركات الخاصة Effect Companies Merger on Taxable profit " applied study to some private sector companies "

اسم المؤلف: انوار هاشم عبود
اسم المشرف: مؤيد محمد علي فضل الفضل
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: الضرائب
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يعتبر الاندماج من اهم الاجراءات الاقتصادية لما يحققه من التكامل والتعاون ومحاولة السيطرة على الاسواق وزيادة الربحية التي يحصل عليها المساهمون عن طريق توحيد ادوات الانتاج، تخفيض التكاليف، زيادة الانتاجية، وتحقيق المزايا التي يسعى اليها المدراء والمساهمون بصورة عامة. لذا فان معظم الدراسات الاقتصادية المعاصرة تدعو الى تشجيع الاندماج بين المؤسسات والمنشات الاقتصادية والمالية، وفي القطاعات كافة لدعم القدرة التنافسية لها، اذ ان الاتجاه نحو الاندماج وعقد التحالفات اصبح خيارا استراتيجيا مهما في مواجهة المتغيرات والتحديات الدولية في عصر العولمة وظهور التكتلات الاقتصادية العملاقة. وقد اكدت هذه الدراسات على ضرورة الاخذ بدوافع ومبررات الدمج ومنها الاعتماد على مؤشرات تقويم الاداء وزيادة القدرة على المنافسة على صعيد الدول ، ومن الوجهة الضريبية لابد من وجود اجراءات لتحديد الربح الخاضع للضريبة لاندماج الشركات اكثر دقة حتى لا تنشا النزاعات بين الشركات والسلطة المالية ويؤثر على الايرادات الضريبية من جهة وعمل الشركات من جهة اخرى. ان مشكلة البحث تتجلى في عدم وجود تعليمات واضحة لتحديد الربح الخاضع للضريبة في سنة الاندماج، عدم وجود اجراءات احترازية للحد من الاندماج الذي يؤدي للتهرب الضريبي، وصعوبة تحديد المعالجات المحاسبية الخاصة باندماج الشركات التي تتفق والمعايير المحاسبية الدولية والمحلية. اما اهداف البحث فهو توضيح الاسس الواجب اتباعها لاندماج الشركات التي تنسجم مع القانون الضريبي وقانون الشركات، وبيان اثر الاندماج على الحصيلة الضريبية. تنبع اهمية البحث من اهمية الموضوع الذي يعتبر من ابرز الحالات التي تتعرض لها الشركات فعملية الاندماج لها دور كبير في تطوير الانشطة الاقتصادية التجارية والصناعية وتبرز اهمية البحث من خلال عرض اهم المشاكل التي تنبع من عملية الاندماج للشركات، وكيفية التعامل معها لتحديد الربح الخاضع للضريبة، وتحديد الاجراءات المحاسبية لعملية الاندماج . | Esteem merger from economy procedures worry, when it realize from integration, coactions, try control on market and increase profitability which get about it stockholders by production tool combination, reduction cost, productivity increase and realization virtue which the merger attempt to it and stockholders especially. That most studies modern economy invite to encouragement merger between foundation and economy establishment &finance, at all sector to support competitive ability to it, then if direction around merger and agreement alliance become important strategic option in facing changeable and international challenge on globalization age and back mammoth economy agglomeration. Affirm this study on necessary taking in impulse and merger from credit on performance assessment finger and increase ability on competition at the level of states, from tax way eternity than being action to definition taxable profit to company merger more accuracy in oddment to being dispute between the companies and government, and effect it on tax revenues and companies making.That research problem appear at absence being instructions apparent to definition taxable profit in merger year, appear being preventive procedures to lend from merger which to be tax evasion and difficulty definition accountant treatment relating to companies merger which agree with international accounting standard and local. Research objective clarification base task adoption it to companies merger which agree with tax law and companies law, expression effect merger on tax revenues. Flow research important from subject importance which consider from relieve case which encounter to it companies merger process to it great seat at development trade economy activities and industrialism, defecation research important from through show problems worry. Which flow from merger process to company, kef trade win it to definition taxable profit and definition accountant procedures to merger process

تقييم تجربة المشاركة الاجنبية في عينة من المصارف العراقية الخاصة Evaluate the experience of the Foreign contribution in sample of respect we Iraqi banks

اسم المؤلف: امال هاشم مطلك
اسم المشرف: حمزة فائق وهيب الزبيدي
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: العلوم المصرفية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تشهد الساحة الدولية تطورات اقتصادية وتكنولوجية جعلت العالم سوقا واحدا . ممزااد من مجال المنافسة لكل المتعاملين الدوليين . واصبح السوق يضم دولا وحكومات ومنظمات عالمية وشركات متعددة الجنسيات وتكتلات اقتصادية عملاقة تسعى كلها لتوحيد سلوك اللعبة والتعامل واقتناص الفرص ومواجهة التهديدات في اطار ازالة القيود بكل اشكالهواافرزت هذه الاحداث مجموعة من التطورات ومن ضمنها تنامي موجة الاندماجات والمشاركات التي تعد من بدائل الاستثمار.وفي ظل التحولات الحاصلة في العراق وامتداد ما يجري في الساحة الدولية الى قطاعاته الاقتصادية ، بات العراق مقصدا للاستثمارات المباشرة العربية والاجنبية في ضوء التحسن الذي تشهده بيئة الاعمال والاستثمار وخاصة في قطاع المصارف بعد صدور قانون البنك المركزي وقانون المصارف عام 2004 اللذين تضمنا اطرا قانونية جديدة تسمح بالاستثمار الاجنبي في القطاع المصرفي العراقي .ومع تراجع اسعار النفط في الاسواق العالمية وانخفاض عائداته التي تشكل نحو ثلثي الناتج المحلي الاجمالي للعراق ، اصبح من الضروري جذب المزيد من الاستثمارات الى القطاعات الانتاجية والخدمية المختلفة بهدف تطويرهواتحديثهواالاعتماد عليها كمصدر مهم من مصادر التمويل الاقتصادي . وتنويع القاعدة الانتاجية للاقتصاد المحلي . وخلق فرص عمل جديدة نظرا لما لذلك من فوائد في رفع كفاية التنمية الاقتصادية والاجتماعية المتوازنة بما يسهم من تقليص اسباب التوجه نحو العنف والارهاب.ومن هنا تم السماح للمصارف الاجنبية في الدخول للعراق والاسهام جنبا الى جنب في العمل مع المصارف العراقية الخاصة بهدف تطوير البيئة المصرفية العراقية واكتساب الخبرة لمواكبة هذا التطور .لذا جاءت هذه الدراسة للتعرف على هذا النوع من الاستثمار الاجنبي في العراق من خلال ما يسمى بالمشاركة الاجنبية في رؤوس اموال المصارف العراقية الخاصة . التي تعد تجربة جديدة تمر بها هذه المصارف والوقوف على اثر هذه التجربة في تلك المصارف في تحسين ادائها وما حققته تلك المشاركات لهذه المصارف من زيادة في رؤوس اموالهوزايادة الودائع والارباح وتحسين نوعية وجودة الخدمات المقدمة والمكانة المتميزة للمصرف المشارك سواء في داخل العراق ام خارجه نتيجة تلك المشاركة فضلا عن امكانية التوسع والتطوير لتلك المصارف وقدرتها على مواجهة منافسة المصارف الاخرى دوليا وعالميا.و خلص البحث الى جملة من التوصيات لتعزيز هذه التجربة من خلال معالجة بعض السلبيات التي رافقتها | The international field has witnessed economical and technological developments which made the world one market . this increased the competence among the international dealers . the market, thus comprises states, governments, international organizations, and giant economic blocs which all seek to unify the behavior of the game by dealing and seizing the opportunities and facing the threats which concern deregulation in all its forms . This led to a number of developments including the increasing number of mergers and posts which are considered investment alternatives .In the light of changes taking place in Iraq and the extension of what is happening in the international arena to the sectors of economic, Iraq is a destination for Arab and foreign investment in the light of the improvement seen in the business environment and investment, particularly in the banking sector after the enactment of the Central Bank and the Banking Act 2004, which contained new legal frameworks which permit foreign investment in the Iraqi banking sector. With the decline in oil prices in world markets and lower revenues, which constitute about two thirds of the GDP of Iraq, it became necessary to attract more investment to the productive and service sectors with the aim of developing, updating, and relying on it an important source of economic funding sources and diversify the productive base of the local economy and create new job opportunities, giving benefits in raising the efficiency of economic and social development of a balanced diet, contributes to reducing the causes of the trend towards violence and terrorism. thus foreign banks were allowed to enter Iraq and to contribute together to work with Iraqi private banks in order to develop the Iraqi banking environment and gain experience to keep pace with this development. So this study intends to identify this type of foreign investment in Iraq through the so - called foreign participation in the capital of Iraqi private banks, which is a new experience with these banks and pinpoints the impact of this experience on those banks in improving their performance and achievements dne to the increase in capital and an increase in deposits, profits and an improvement in the quality of services provided and the excellent reputation of the bank co - whether inside or outside Iraq as a result of such participation as well as the possibility of expansion and development of these banks and their ability to face competition from other banks internationally and globally. The research found a number of recommendations to enhance this experience by addressing some of the negatives that accompanied it.

اثر اهمية تطبيق اسلوب المعاينة الاحتمالية في تخفيض مخاطر الحكم المهني لمراقب الحسابات : بحث تطبيقي في ديوان الرقابة المالية - حسابات الشركة العامة للصناعات القطنية The use of property sampling reduce of the Audit dangerous of auditor judgments Applied Research in Board of supreme Audit Accounts of the State Company for Cotton industries

اسم المؤلف: امال محمود كاظم
اسم المشرف: موفق عبد الحسين محمد
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: المحاسبة القانونية
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف هذا البحث الى توضيح مزايا اسلوب المعاينة الاحتمالية وما يوفره من قاعدة علمية تمكن مراقب الحسابات من الدفاع مستقبلا عن اي اعتراض على صحة رايه في القوائم المالية من خلال التضييق من الحكم الشخصي بقدر الامكان خلال مراحل عملية التدقيق. وهي دراسة تطبيقية في ديوان الرقابة المالية ( حسابات الشركة العامة للصناعات القطنية ), وقد استخدمت الباحثة في الجانب النظري لتحقيق اهداف البحث المنهج الوصفي الاستنتاجي في جمع وتحليل البيانات المالية للدائرة ( عينة البحث ) للسنة المالية (2008). ولتحقيق اهداف الدراسة الميدانية فقد تم تصميم استبانه تتناسب مع متغيرات مشكلة البحث وفرضياته. حيث وزعت الاستبانة على مدققي البيانات المالية في ديوان الرقابة المالية التي بلغ عددها (100) استبانه وهي عينة غرضيه ( غيراحتمالية ), وكانت الردود (82) استبانه قابلة للتحليل, وهي تمثل نسبة قدرها (82%). وتشيراهم نتائج البحث الى ظهورمخاطرناتجةعن استخدام الحكم المهني ( الشخصي ) لمراقب الحسابات منها مخاطر التحيزوعدم امكانية قياس مخاطرالتدقيق وتمثلت في طريقة اختياراسلوب المعاينة التي تتلاءم مع الهدف من عملية الاختيار, وتحديد الاطار العام للمجتمع محل البحث وتقديرحجم العينة المناسب , واختيار مفردات العينة بطريقة تضمن سلامة تمثيلها للمجتمع الذي سحبت منه, ان تطبيق اسلوب المعاينة في بيئة التدقيق يتطلب من المدقق ان يكون ( ملما باليات تنفيذ هذا الاسلوب بشكل يكفي لتخطيط عملية التدقيق, مع مراعاة عدم التحيزكذلك ضرورة الاخذ بالاعتباراهداف اختيار العينة وخصائص المجتمع الذي ستؤخذ منه العينة وطبيعة ادلة الاثبات المطلوبة) وخلص البحث الى تقديم مجموعة من التوصيات بالاستاد الى الاستنتاجات الواردة فيه | this research aims to clarify the advantages of statistical sampling method and provided the scientific basis of the auditor was able to defend the future of any objection to the validity of his opinion on the financial statements of the restrictions of personal rule as much as possible during the stages of the audit process. An applied study in the Office of Financial Supervision (the company's accounts of the cotton industry), have been used, a researcher at the theoretical side to achieve the objectives of the research methodology descriptive inference in the collection and analysis of financial statements of the circle (sample) for the financial year (2008). To achieve the objectives of the field study was designed questionnaire commensurate with the variables of the research problem and hypotheses. Questionnaire was distributed to the auditors of financial statements in the Audit Court, which reached number (100) questionnaire, the responses were (82) questionnaire are analyzed, representing a ratio of (82%). The most important results of the search importance of the use of professional judgment (Profile) to the auditor, including risk of bias and the inability to measure the risk of audit and was the method of selecting a plan preview that fit with the goal of choice, and select each of the size of the community in question and the sample size is appropriate, selection of sample in a manner ensure the safety of their representation of the community it was drawn, that the application of the style of statistical sampling in an environment audit requires the auditor to be (aware of the mechanisms for implementation of this method is sufficient to plan the audit process, taking into account the lack of bias in order to give each individual the same chance to be among the sample, as well as need to take into account the objectives of sampling and the characteristics of the society that will be taken from the sample and the nature of evidence required). The researcher presented a series of recommendations including : The need for organizations and professional associations to develop and implement training programs for its members to identify the mechanisms of applying the method of statistical sampling in the field of business control and audit, the auditor must also determine when the sample size, statistical risk into account if the audit had been reduced to a minimum

تقويم تجربة تاجير شركات القطاع الصناعي العام الى القطاع الخاص : دراسة تطبيقية في معمل سمنت طاسلوجة - محافظة السليمانية THE EVALUATION EXPERIENCE OF ENTERPRISES LEASING FROM PUBLIC TO PRIVATE SECTOR An empirical research in Tasluja Cement Factory - Sulaimanya Province

اسم المؤلف: اشتي عثمان خورشيد
اسم المشرف: عبد الصاحب نجم عبد الجبوري
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: المحاسبة القانونية
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The industrial sector is experiencing a tough economic situation because of many factors such as; the lack of basic resources necessary for operating these industries, achieving a level of product which is necessary for continuing work in these industries, the unavailability of enough fund for them, the lack of experiences and technical skills of workers and managers, unavailability of modern technology such as machinery, equipments, parts...etc. These factors have led to many enterprises to stop production or to operate with a minimal production capacity, which requires reforms through searching for reasonable solutions. This has led to state officials to think of ways for restoring activities of these enterprises. Transferring the asset of these public enterprises to private sector could be one of the ways of restoring activities, as it is regarded one of the contemporary methods of economic reform.It is worth to mention that there are many methods of privatization, or transferring to private sector, such as, asset sale (ownership transfer), management contracts, share ownerships, leasing contracts ...etc. Leasing is considered one of the methods of privatization which has been adopted to overcome the financial, technical, organizational and marketing difficulties which are facing public sector enterprises.This kind of privatization experience has not been formerly evaluated by assessing its success was one of the research problems faced the author. This is an important piece of study because it assesses the level of success of leasing industrial enterprises from public to private sector, the study is also highlights the difficulties and weak points so they can be avoided in the future and also to strengthening its strong points. However, the main aims and objectives of this study is to explain the following : 1 - Concepts and importance of leasing public enterprises to private sector and its impact on the national economic growth.2 - Evaluating this experience in Kurdistan Region and showing its success or failure of generating reasonable revenue for the state, and to achieve other social objectives.Research hypothesis : 1 - Adopting contract lease method based on specific standards will lead to restructuring production lines in these enterprises; it will also lead to secure needs necessary for operating them, which will then achieve the objectives of these enterprises.2 - Using the indices of performance Efficiency in assessing this leasing experience will lead to an outcome which can assess the success or failures of this leasing experience.Due to the importance of this study and also its objectives and hypothesis, the author has adopted a deductive approach in the theoretical side which depends on scientific sources and literatures related to the topic. However for the practical side of the research which applies to the current industrial enterprises in Iraq, a sample of these enterprises has been used (Tasluja Cement Factory) which has been leased to a partnership company (local and foreign) for 12 years. The production activity before and after the lease has been used as a measure; the results have been discussed and analyzed.The author's findings from both theoretical and practical aspects have proved research's hypothesis of that leasing contracts have provided an opportunity of restructuring the strategic industrial enterprises, which the state is not interested to transfer their ownership and they require huge fund for restructuring and increasing efficiency and best exploiting capacities. In addition to that, the process of evaluating the performance through efficiency, capability, economy and other important indices will contribute to identify the differences and find effective solutions by using research findings to review plans and implementing policies. The research shows that there are huge differences of production before and after the lease contract, for example, the decrease of the actual production capacity compared to the projected production, the actual production capacity had not exceeded (%12) of the projected capacity, which means that (88%) of the production capacity was not exploited, this is a huge loss of money and resources. However, and after the lease contract the actual production capacity has reached (99.9%). This shows the capability of the private sector of restructuring the factory and best exploiting of the resources and not losing available resources.Research recommendations : 1 - Reviewing legislations related to investment in particular foreign investment, the lease contract legislations should include punishment conditions which force the leased company to preserve the assets of the establishment.2 - Continuing evaluation of performance is important in all aspects which will have an impact in activating work and identifying strong and weak points and knowing the reasons behind them and finding solutions in one hand and to provide data for service users and the decision makers in another hand.3 - Finally, after examining the sample from all positive and negative aspects, the author is recommending that the experience should be transferred to other non - functioning public factories and enterprises through lease contracts, after taking into consideration all points for restructuring the infrastructure of These Companies.

دور هيكل المحفظة الاستثمارية للمصرف في ادائه المالي : بحث تطبيقي في عينة من المصارف العراقية

اسم المؤلف: استبرق محمود جار الله
اسم المشرف: صلاح الدين محمد امين عبد الحكيم الامام
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: العلوم المصرفية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

اثر العلاقة بين المدقق الخارجي والمدقق الداخلي في الحد من ظاهرة الفساد الاداري والمالي : بحث تطبيقي في عينة من الوحدات الاقتصادية The Relationship's Impact Between the External and Internal Auditor in Preventing the Administrative & Financial Corruption

اسم المؤلف: ارجوان محسن سعيد زكريا
اسم المشرف: صلاح نوري خلف
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: المحاسبة القانونية
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يناقش هذا البحث احد اهم وسائل الحد من ظاهرة الفساد في شركات القطاع العام والادارات الحكومية، وهي علاقة التعاون والتنسيق بين المدقق الخارجي والمدقق الداخلي، في ضوء معطيات معيار التدقيق الدولي (610) وتوصيات المنظمة الدولية للاجهزة العليا للرقابة المالية والمحاسبة (INTOSAI)، والاستراتيجية الوطنية لمكافحة الفساد.واستند البحث الى فرضيتين تمثلت الاولى بضعف علاقة التعاون والتنسيق بين المدقق الخارجي والمدقق الداخلي التي تؤدي الى ضعف اجراءات الحد وتقليل ظاهرة الفساد الاداري والمالي، والثانية ضعف وعي الادارة باهمية هذا التعاون والتنسيق يؤدي الى ضعف اجراءات الحد من ظاهرة الفساد.وتناولت الباحثة مشكلة البحث المتمثلة بوجود ضعف في العلاقة بين المدقق الخارجي والمدقق الداخلي لعدم كفاية التشريعات ومعايير التدقيق المحلية لتحديد طبيعة العلاقة بينهما، وضعف استقلالية المدقق الداخلي في وحدات القطاع العام والادارات الحكومية، عن طريق اربعة فصول، اذ تناول الفصل الاول منهجية البحث ودراسات سابقة، اما الفصل الثاني الذي مثل الجانب النظري، بعنوان اهمية التعاون والتنسيق بين المدقق الخارجي والمدقق الداخلي في الحد من ظاهرة الفساد، وتناول الفصل الثالث الذي يمثل الجانب التطبيقي للبحث، عنوان عرض نتائج دراسة الحالة والاستبانة لعينة البحث.وخلص البحث الى مجموعة من الاستنتاجات والتوصيات، وابرز الاستنتاجات كانت اتفاق اجابات عينة البحث من (مراقبي الحسابات، والمدققين الداخليين والمدراء العامين لوحدات القطاع العام والادارات الحكومية)، على ضرورة التعاون والتنسيق بين المدقق الخارجي والمدقق الداخلي، واهم اساليب التعاون والتنسيق هو عقد اجتماعات مشتركة لتحديد الاهداف المشتركة والتخطيط المشترك وتبادل التقارير الرقابية بينهما، اما التوصيات فكانت ابرزها اصدار معيار تدقيق محلي يحدد اساليب التعاون والتنسيق التي وردت في توصيات المنظمة الدولية للاجهزة العليا للرقابة المالية والمحاسبة (INTOSAI) والتي اتفق عليها عينة البحث فضلا عن ضرورة قيام المنظمات المهنية في العراق المتمثلة بنقابة المحاسبين ومجلس مهنة مراقبة وتدقيق الحسابات باشاعة ثقافة التعاون والتنسيق بين المدقق الخارجي والمدقق الداخلي، وكذلك اضافة مواد قانونية في قانون الشركات رقم (21) و(22) لسنة 1997 (المعدلين) بتحديد واضح لطبيعة العلاقة بينهما. | This research discusses one of the most important means of reducing corruption in public sector companies and government departments, a relationship of cooperation and coordination between the external auditor and internal auditor, in the light of ISA (610), the recommendations of the International Organization of Supreme Audit Institutions (INTOSAI) and the National Strategy to combat corruption. The research was based on two assumptions : the first was weak relationship of cooperation and coordination between the external auditor and internal auditor leads to weakness of measures to curb and reduce the administrative and financial corruption, and the second weakness of the administration's awareness of the importance of this cooperation and coordination leads tothe weakness of the measures to curb corruption.The researcher dealt with the research problem of the weakness in the relationship between external auditors and internal auditors and the weakness of the independence of the internal auditor in the public sector units and government departments, and inadequate legislation and auditing standards local to determine the nature of their relationship, through the four seasons, where the first chapter discusses the research methodology and previous studies, and the second chapter, which represents the theoretical side, entitled the importance of cooperation and coordination between the external auditor and internal auditor to reduce the corruption, and the third chapter, which represents the application to search, view the results of a study entitled the situation and the resolution of the research sample. The research found a set of conclusions and recommendations, and the main conclusions was the agreement about the answers of the research sample from (auditors and internal auditors and general managers of public sector units and government departments) on the need for cooperation and coordination between the external auditor and internal auditor. The most important methods of cooperation and coordination is to hold joint meetings to the challenge the common goals and joint planning (the exchange control reporting between them. While the most prominent recommendations were issue a standard audit local specifies the modalities of cooperation and coordination received in the recommendations of the International Organization of Supreme Audit, Finance and Accounting (INTOSAI), which was agreed by the research sample as well as the need for professional organizations in Iraq represented by the Association Accountants and the Council of the profession of audit and account auditing of spreading the culture of cooperation and coordination between external auditor and internal auditor, as well as the addition of legal materials in the Companies Act (No. 21) and (22) for the year 1997 (amending) a clear definition of the nature of their relationship

تاثير التسويق الالكتروني في عناصر المزيج التسويقي للخدمة التامينية : دراسة حالة في شركة التامين الوطنية Effect e - marketing in the marketing mix elements of the insurance service A Case study at The National Insurance Company

اسم المؤلف: احمد خلف حسين علي الزهيري
اسم المشرف: علاء عبد الكريم هادي البلداوي
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: التامين
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ظهور التسويق الالكتروني جعل العالم عبارة عن قرية صغيرة لا تتقيد بحواجز المكان ولا الزمان ، الامر الذي ادى الى تحول التسويق في مختلف القطاعات الخدمية الاقليمية والدولية عموما ، ولا سيما قطاع التامين من التسويق التقليدي الى التسويق الالكتروني ، وبذلك اصبح التسويق الالكتروني لخدمات التامين هو الاداة الفاعلة لتحقيق النمو ، اذ استطاع ان يقفز بمجمل الجهود التسويقية الى اتجاهات معاصرة تتماشى مع العصر الحالي ومتغيراته ، وهذا التسارع الكبير في التطور التكنولوجي جعل من شركات التامين تتسابق من اجل تقديم خدماتها التامينية على احدث ما توصلت اليه تطبيقات التقنية الحديثة عن طريق تعدد مواقعها على شبكة الانترنيت . وعلى هذا الاساس تناول الباحث في دراسته موضوع ( تاثير التسويق الالكتروني في عناصر المزيج التسويقي للخدمة التامينية) دراسة حالة في شركة التامين الوطنية ، باختيار عينة قوامها (68) فردا من المدراء او من ينوب عنهم ، وقد استخدمت الدراسة استمارة الاستبانة كاداة رئيسة لجمع البيانات فضلا عن المقابلات الشخصية للمدراء التي اجراها الباحث ، وتم اختبار فرضيات الدراسة التي اهتمت بوجود العلاقة والاثر بين متغيرات الدراسة عن طريق الاساليب الاحصائية ذات الصلة بالموضوع ، ولغرض اختبار فرضيات العلاقة تم اعتماد معامل الارتباط سبيرمان، ولاختبار علاقات التاثير اعتمد معامل الانحدار الخطي البسيط ، وخلصت الدراسة الى مجموعة من الاستنتاجات كان اهمها : 1. هناك ثمة تحديات تحول دون تبني التسويق الالكتروني للخدمة التامينية في شركة التامين الوطنية لحد الان كان ابرزها عدم وجود تشريع قانوني ينظم عمل التسويق الالكتروني ، فضلا عن غياب البنية التحتية اللازمة لمتطلبات التسويق الالكتروني.2. افرزت النتائج بوجود علاقة ارتباط وتاثير لللتسويق الالكتروني في عناصر المزيج التسويقي للخدمة التامينية ، ومن وجهة النظر المستقبلية للمديرين او من ينوب عنهم في شركة التامين الوطنية .3. لدى شركة التامين الوطنية الرغبة بالتحول نحو التسويق الالكتروني لما يوفره من فرص عديدة تعود بالفائدة على مستوى العملية التامينية برمتها .وقدم الباحث في النهاية جملة من التوصيات الى الشركة المبحوثة ، استنادا الى النتائج التي توصل اليها ، والتي كان ابرزها بناء بنية تحتية للاتصالات قوية ومتينة وذلك لغرض تاهيلها في تطوير وتسويق الخدمة التامينية اذ ان النجاح الفعلي لظاهرة التسويق الالكتروني يعتمد على مدى متانة البنى التحتية للاتصالات ولاثرها الكبير في سرعة انجاز الخدمات التامينية. | The emergence of e - marketing to make the world a small village does not comply with barriers, the place nor the time, which led to the transformation of marketing in various service sectors, regional and international general and the insurance sector, especially from traditional marketing to electronic marketing, bringing e - marketing of insurance services is the effective tool to achieve for growth, was able to jump to the overall marketing efforts to the contemporary trends in line with the current era and its variables, and this significant acceleration in technological development has made insurance companies are racing to offer their insurance services on the latest applications of modern technology through multiple sites on the Internet . On this basis, eating a researcher in the study subject (e - marketing service insurance and its implications on the elements mix catalog) through a case study in the National Insurance Company, the selection of a sample of (68) members of the directors or their representatives, have used the study form - resolution as the Chairperson of the collection information as well as personal interviews of managers conducted by the researcher, was testing hypotheses of the study, which focused on the existence of the relationship and effect between the variables of the study by statistical methods relevant for the purpose of testing hypotheses of the relationship has been the adoption of the correlation coefficient Pearson, and to test the relationships influence the adoption of the coefficient of linear regression simple The study concluded that a set of conclusions was the most important : 1. There are challenges to prevent the adoption of e - marketing service for the insurance company national insurance so far, most notably the absence of legislation regulating the work of a legal e - marketing, as well as the absence of the necessary infrastructure for e - marketing requirements.2. Produced results that there is a correlation between the impact of e - marketing and elements of the marketing mix for service insurance, and the view of the future managers or their representatives in the National Insurance Company.3. The National Insurance Company desire to shift towards e - marketing it offers many opportunities that benefit the entire insurance process level. And the researcher in the end, a number of recommendations to the company researched, based on the findings, and most notably building a communication infrastructure strong and durable, for the purpose of rehabilitation in the development and marketing of insurance services as the real success of the phenomenon of e - marketing depends on the robustness of the communications infrastructure and the great impact in the speed of delivery of insurance services

تقييم الاداء المالي في النظم المصرفية : دراسة مقارنة لعينة من المصارف الخاصة الاسلامية والتقليدية في العراق للمدة 2010 - 2015 Assess the financial performance of the banking systems (a comparative study of a sample of private Islamic and conventional banks in Iraq for the period 2010 - 2015)

اسم المؤلف: حيان ياسين عبد الله محمد الحياني
اسم المشرف: علي عبد محمد سعيد الراوي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: العلوم المالية والمصرفية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تؤدي المصارف بنحو عام دورا هاما في الحياة الاقتصادية فهي تعمل كوسيط بين المدخرين والمستثمرين لذلك فهي تعمل على تحريك عجلة الاقتصاد الوطني وزيادة نموه ونظرا لاهمية الجهاز المصرفي عموما والمصارف الاسلامية خصوصا حيث جرى العمل على تحليل ادائهوامقارنتها بالمصارف التقليدية من اجل اثبات فرضية البحث التي استندت على ان المصارف الاسلامية في العراق تمتلك مقومات النجاح التي تمكنها من منافسة المصارف التقليدية وفي سبيل تحقق ذلك استخدم اسلوب تحليل النسب المالية على عينة تتكون من (6) مصارف (3) مصارف اسلامية خاصة و(3) مصارف تقليدية خاصة باستخدام عدد من النسب التي تم اختيارها على اساس امكانية تطبيقها على كلا النوعين من المصارف . وفي سبيل تحقق هدف البحث تم تقسيمه الى ثلاثة فصول رئيسة تضمن كل فصل منها ثلاثة مباحث تناول الفصل الاول منها اسس التحليل المالي , وتطرق الفصل الثاني الى المصارف الاسلامية والتقليدية من حيث (الاطار العام ,الاهداف وادوات الاستثمار) وناقش الفصل الثالث تحليل اداء بعض المصارف الخاصة الاسلامية والتقليدية في العراق للمدة (2010 - 2015) . وبذلك توصل البحث الى مجموعة من النتائج التي ثبت صحة الفرضية على الرغم من وجود بعض المؤشرات السلبية في بعض الجوانب ومن اهم هذه النتائج ان متوسط نسب السيولة المحققة من قبل المصارف الاسلامية اكبر من نسب السيولة المحققة من قبل المصارف التقليدية , واما فيما يخص نسب الربحية للمصارف الاسلامية فكانت اقل من متوسط نسب ربحية المصارف التقليدية عدا نسبة ( صافي الربح الى اجمالي الودائع) اذ حققت المصارف الاسلامية فيها متوسط نسب اعلى من متوسط نسب المصارف التقليدية . كما ان المصارف الاسلامية حققت متوسط نسب توظيف في (الاستثمارات/ الودائع) اقل من متوسط نسب توظيف المصارف التقليدية , واما فيما يخص نسبة (الائتمان النقدي / اجمالي الودائع) فقد استطاعت المصارف الاسلامية من تحقق متوسط نسبة اعلى من متوسط نسبة المصارف التقليدية . واما فيما يخص نسب الكفاية فقد حققت المصارف الاسلامية متوسط (نسب كفاية في راس المال) اعلى من متوسط (نسب كفاية راس مال) المصارف التقليدية . اما بالنسبة للتوصيات فكان اهمها ضرورة استغلال الموارد في صيغ مختلفة وعدم اقتصاره على صيغة المرابحة مع العمل على استخدام احدث اساليب منح الائتمان لتقليل الخسائر خصوصا في المشاركات والمضاربات . | Banks in general play an important role in economic life, They are working as an intermediate between savers and investors Thus, They are working on moving the wheel of the national economy, and increase its growth. Given the importance of the banking system, Generally, and Islamic banks, especially, where work was to evaluate the performance of Islamic banks , comparing With The conventional banks, to prove the Research Hypothesis, which was based on that the Islamic banks in Iraq have the Success factors that will enable Them to compete with the conventional Private banks : In order to achieve that, it was used the "Financial Ratio Analysis" on a sample consists of (6) Banks : ( 3) Islamic Private banks and (3) conventional banks using a number of ratios that have been selected, based on their applicability to both types of banks . In order to achieve the goal of research was divided into three main chapters, every chapters, including three sections, first chapter dealing with foundations of financial analysis, and the second chapter discussed the Islamic and conventional banks in terms of (the general framework, objectives and investment instruments), the third chapter Discuss, analysis performance of some Islamic and conventional private banks in Iraq for the period (2010 - 2015). ……………………….. Thereby, the research concluded a group of results that substantiate the hypothesis, in spite of negatives in some aspects, and the most important of these results is that the average liquidity rates achieved by Islamic banks are bigger than Liquidity rates, achieved by the conventional banks; The profitability ratios of Islamic banks were less than the average profitability rates of conventional banks, except (net profit to total deposits), ratio Where Islamic banks have achieved rates average is higher than the rates average of conventional banks. Also, Islamic banks rates average, achieved in the employment (investments / deposits), less than the average rates of employment of conventional banks; is The proportion (cash credit / total deposits) of Islamic banks has been able to achieve a proportion average higher than the rate average of conventional banks. As regards the adequacy ratios, Islamic banks have achieved an average (adequacy ratios in the capital)That is higher than the average (capital adequacy) of conventional banks, and also higher than the specific rate by the Central Bank rates. As for the most important recommendations was the need to exploit resources in different formats and not confined to the (Murabaha) with work on the use of most recent methods of granting credit to reduce losses, especially in the (Musharakah) and (Mudarabah

تاثير التوجه الاستراتيجي في القرار الاستراتيجي : دراسة تحليلية في ديوان وزارة التخطيط والجهاز المركزي للاحصاء / بغداد The impact of the strategic direction in the strategic decision Analytical study in the Ministry of planning and central Statistical in Baghdad

اسم المؤلف: اية محمود سلمان
اسم المشرف: قيس ابراهيم حسين
الموضوع العام: الادارة والاقتصاد
السنة: 2018
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The main objective of the research is identify the impact of the strategic direction on the the dimensions of ( vision , mission , strategic goals , and values) in the strategic decision by focusing on the descriptive approach to the decision, in the Ministry of Planning and Central Bureau of Statistics. The research was conducted on a sample of 124 directorates in this ministry ( general manager - assistant director - heads of department - and official of the people ). The study included two main hypotheses , the first of the correlation relationship and the second of the effect between the research variables . several statistical methods were used in the analysis of the data ( arithmetic mean , standard deviation , coefficient of variation , correlation coefficient , and linear regression ) based on the output of spss program , the main tool for data collection.The researcher reached a number of conclusions , the most important of which are : - 1 - There are significant correlations between the dimensions of the strategic direction and the delineation of the descriptive approach to the strategic decision in general the correlation between the dimensions of these two variables has contributed to the overall enrichment of this relationship.2 - there is a significant effect between the strategic direction and the descriptive approach to the strategic decision , indicated that these dimensions have the ability to influence that choice of descriptive approach to the strategic decision.The researcher made a set of recommendations based on the results that were monitored most importantly : 1 - the need to pay attention and enhance the adoption and the strategic direction and the preparation of its requirements, for its active role in choosing the descriptive approach to the decision at the ministry of planning and central of statistics.2 - the research sample should intensify its effort regarding the study of the strategic direction to identify its importance and the role of its dimensions in strengthening and strengthening the capacities of the ministry of planning and central statistical organization and their potentials and thus making their strategic decisions.

تاثير التسويق المستدام في تحقيق الميزة التنافسية : دراسة تطبيقية في الشركة العامة للمنتوجات الغذائية The effect of sustainable marketing in achieving competitive advantage A prospective study in The General Company for Food Products

اسم المؤلف: اسامة محمد حماد
اسم المشرف: معتز سلمان عبد الرزاق
الموضوع العام: الادارة والاقتصاد
السنة: 2018
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تناولت الدراسة عددا من المتغيرات منها المتمثلة بالميزة التنافسية وكيفية تحقيقها من خلال التركيز على تبني مفهوم التسويق المستدام ، اذ ان الشركات العالمية بدات في تبني استراتيجية تسويقية جديدة اخذة بنظر الاعتبار الاستدامة البيئية وعدم الاضرار بالمجتمع من دون اغفال هدفها الدائم للربح ، وبسبب ماتعانيه شركات الصناعة الوطنية من انخفاض حصتها السوقية والتراجع في انشطتها جاءت فكرة الباحث من منطلق الدور الذي يمارسه التسويق المستدام بابعاده ( التسويق الابتكاري ، التسويق الموجه للزبون ، تسويق قيمة الزبون ، تسويق الاحساس بالرسالة ،التسويق الاجتماعي ) في تحقيق ميزة تنافسية للشركة تمكنها من تحقيق التفوق في السوق، وتهدف الدراسة الى تناول تاثير التسويق المستدام في تحقيق الميزة التنافسية وذلك من خلال اختبار فرضيات رئيسة عدة تفرعت منها فرضيات فرعية لمعرفة علاقة الارتباط والتاثير بين متغيرات الدراسة وللاجابة على التساؤلات المتعلقة بالدراسة استخدم الباحث اسلوب العينة القصدية والمقابلات الشخصية والمعايشة الميدانية والاستبانة كاداة قياس ، اذ تم اعدادها بالاستناد الى المراجعة النظرية للادبيات وباستعمال مدرج ليكرت الخماسي ، وتم اخضاعها لاختبارات الصدق والثبات، اذ وزعت 56 استبانة على من هم بدرجة (مدير ،معاون مدير، اعضاء مجلس الادارة ، رؤساء اقسام ، ورؤساء الشعب) ، وللتحليل الاحصائي تم استعمال عددا من المقاييس الاحصائية منها : النسب المؤية والتكرارات ، تحليل المتوسطات ، الانحراف المعياري ، تحليل الانحدار المتعدد وذلك بالاعتماد على برنامج (spss) لاختبار الفرضيات وبرنامج (Excel) في ادخال البيانات ومعالجتها | This study has dealt with a number of variables which include the competitive advantage and how to achieve it through focusing on adopting sustainable marketing concept، as the international companies start adopting a new marketing strategy taking into consideration the environmental sustainability and not to cause harm to the society without overlooking their primal goal for profit. Because of the national companies suffer from decreasing their market shares and the regression of their activities، here comes the idea of the researcher from the role sustainable marketing is playing in its dimensions (innovational marketing، customer oriented marketing، customer value marketing ,sense - of - mission marketing and social marketing) in achieving competitive advantage that enables the company to achieve privilege in the market.The study aims at discussing the influence of sustainable marketing in achieving the competitive advantage through testing various main hypothesis from which sub - hypothesis has emerged in order to know the correlation and the influence relationship among the study variables and in order to provide an answer to all the inquiries related to the study. The researcher employed the intentional sample method، personal interviews ، field co - living and questionnaire as measuring methods. These have been made according to hypothetical review of the literature by using Lekert’s pentamerous plan. They are subjected to integrity and proof testing as 56 questionnaires were distributed among those who were as the degrees of ( manager، associate manager ، member of board ، heads of departments and heads of divisions ). For the statistical analysis a number of statistical measurements are used that include (percentages، ratio frequencies averages analysis، standard deviation and multiple regression analysis) by depending on (SPSS) programme to test hypothesis and (Excel) programme in data entry and processing.

ثاثير اندماج العاملين في ريادية الاعمال : دراسة تطبيقية لعينة من الشركات العائلية في بغداد The impact of employee engagement on entrepreneurship

اسم المؤلف: درداء عبد الملك محمود
اسم المشرف: صلاح الدين حسين الهيتي
الموضوع العام: الادارة والاقتصاد
السنة: 2018
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الكلمات الدلالية:
  • Employee engagement
  • Entrepreneurship
  • Family firms
الصفحات الاولى:
المستخلص: his study aimed at diagnosing the effect of employee engagement on its dimensions (vigor, dedication, and absorption) in entrepreneurship in its dimensions (innovation, proactive, taking risk, and VisionEntrepreneurship). Include the study community a number of family businesses in Baghdad, represented by (30) family firm, and The sample consisted of (112) individualsHowever, the number of questionnaires returned was (91) to shareholders in family businesses distributed to (Commissioner, Deputy Commissioner, Board Member, Head of Section or Division).In order to achieve the objectives of the study and test hypotheses, the analytical descriptive method was used. The questionnaire was used as a main tool for measuring and collecting data. It included (44) questions, as well as the interview program, the Statistical program was used (SPSS V.23) in the analysis of data based on a set of statisticalmethods, notably : mean, standard deviation, coefficient of variation,simple linear correlation coefficient, multiple regression analysis. Thestudy also reached a number of conclusions, the most important ofwhich were : 1. The existence of significant correlation and effect between the employee engagement in its dimensions (vigor, dedication, andabsorption) and the entrepreneurial dimensions (innovation, proactive, taking risk, and Vision Entrepreneurship). 2. There is a clear difference in the intensity of the effect of the dimension (vigor and absorption) compared to the dimension (dedication) when using the method (Stepwise), although these dimensions have high estimates in the results of descriptive statisticsAs the researcher presented a set of recommendations, the most important of which were : 1. The need to give attention to the companies surveyed for everything that would strengthen the vigor of their departments, and enrich the workto achieve better levels of absorption.2. The need for government institutions to encourage and support the industrial capabilities of family businesses by giving them more opportunities and opening the way for them to submit their development plans and ideas and apply them in the form of successful projects offering various products and services.

التنوع الثقافي ودوره في تحقيق الميزة التنافسية : دراسة تطبيقية في شركة اسيا سيل للاتصالات المتنقلة Cultural diversity and its role in achieving competitive advantage Applied study in Asia - Cell Communications Company

اسم المؤلف: اسراء احمد منصور حسون
اسم المشرف: قيس ابراهين حسين
الموضوع العام: الادارة والاقتصاد
السنة: 2018
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The objective of this research is to address the issue of cultural diversity in one of the telecommunication organizations operating in Iraq, namely, Asia Cell, and its relation to the competitive advantage of the organization. After a number of questions were raised about the level of cultural diversity in the organization and the level of achieving the competitive advantage achieved by that organization, Cultural diversity is of great importance in introducing new managerial and innovative ideas that contribute to the achievement of a competitive advantage, the management's position on cultural diversity and the extent to which this diversity contributes to the achievement of a competitive advantage.In order to achieve the objectives of the research, a field study was carried out after hypothesizing the existence of a significant correlation between cultural diversity and competitive advantage and the existence of a relationship of significant significance for cultural diversity in competitive advantage. A questionnaire was designed and presented to a group of arbitrators, The company has reached 102 employees to benefit from the information obtained from them and analyzed through the statistical program (SPSS).The results of the research showed a relationship between cultural diversity and its dimensions in the organization and the competitive advantage and its dimensions, as well as the relationship of the impact of cultural diversity and its dimensions in achieving the competitive advantage of the company. The researcher reached a number of conclusions through the presentation of the theoretical aspect of the research and then the results related to the practical aspect. The most important of these was that cultural diversity has a clear role in achieving competitive advantage. It contributes to achieving excellence and obtaining competitive advantage. Cultural diversity in the dimensions of the competitive advantage of the organization in question, and predicted that the researcher will be cultural diversity in the coming decades an essential advantage of organizations seeking, especially in the circumstances of globalization and its challenges.The research reached a number of recommendations, the most important of which is that the management of organizations must strive to achieve the competitive advantage of their organizations according to the latest findings of the researchers to excel at other organizations that share the same field. Among the most recent is cultural diversity, which must be in accordance with the standards of competence and skill and diversification of expertise . And the need to raise awareness among the workers in the organizations of the importance of respect for other cultures and deal with them positively and not to limit interest in the negative competition with those cultures or overcome. And that the presence of minorities, including women in the organizations should be a source of enrichment of these organizations and non - sensitization of their presence these minorities may be effective in certain areas can be used.

دور السياسة النقدية في تحقيق الاستقرار النقدي في العراق للمدة 1999 - 2015 The role of Monetary policy in chieving the Monetary stability in Iraq for the period (1999 - 2015)

اسم المؤلف: اروى حاجم سلطان الدلیمي
اسم المشرف: افتخار محمد مناحي الرفیعي
الموضوع العام: الادارة والاقتصاد
السنة: 2018
الموضوع الدقيق: العلوم المالية والمصرفية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: Research aims to study the effectiveness of quantitative tools of monetary policy in Iraq and its effect on the dependent variable of monetary stability، To answer thequestion of ( the monetary policy in Iraq has been able to achieve the monetary stabilityfor the period 1999 - 2015?..The research was based on the qualitative (descriptive) approach and the method (economic measure) to confirm the validity of the conclusions research.It results standard from the test (linear regression), the research concluded that،the quantitative monetary policy tools، have n’t affected the monetary stability for theperiod (1999 - 2015) except for treasury transfers, where were found to have a significant impact on the monetary stability calculated according to the fifth model ( the surplus of aggregate demand in the case of the closed economy in Iraq for the period 1999 - 2015) and on the monetary stability calculated according to the method of the sixth model (the surplus demand criterion in the case of the open economy In Iraq for the period 1999 - 2015).

موقع تل الذهب في ضوء التنقيبات الاثرية Tell Al - Thahab Site In The Light of The Archaeological Excavations

اسم المؤلف: علي احمد عبد اللطيف التميمي
اسم المشرف: قصي صبحي عباس الجميلي
الموضوع العام: علم الاثار
السنة: 2017
الموضوع الدقيق: الاثار القديمة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 1. The study shows that Tel Al - Thahab is one of the important archaeological sites that settled in the Diyala river basin along with the Asmar and Khafaji and Ashjala Hills sites and afford those sites of important cultural signs. Tel Al - Thahab was also associated culturally with Hamrin Basin sites including Tel Selima and Tel Halawa and yalki and this is shown by Architecture remains and archaeological finds through the clear resemblance.2. The excavations at the site resulted in finding three periods of civilization chronologically with the emergence of one of the period of the Early Dynastic period, Akkadian period and old Babylonian period, and it shows through the five Layers, and most likely that the site has passed early settling before Early Dynastic period due to the presence of remnants of building materials and rubble buried floors, but the emergence of underground water has prevented the completion of exploration and study of the remains.3. No clay tablets or written signs were discovered in Tel Al - Thahab to help the researcher to know the name of the settlement as it took the current name from the neighboring residents.4. The Architecture remains at the site showed that it was in a form of residential settlement in terms of the presence of the remains of habitation houses separated by narrow alleys, and what a variety of architecture features those houses carry, as well as the presence of kilns, stoves, docks, small warehouses, tombs that were buried under the floors of houses rooms.5. The remains of building lasted four layers level detected by excavations, The study of the archaeological site describes the clear similarities in the housing of the fifth layers houses in their first and the second floors, which dated back to the period of the Early Dynastic period which is the most likely date back to the period of the of the second and third Early Dynastic period in terms of the use of plano - convex bricks, which commonly its use a lot in this period compared with architecture plans that appeared in other sites. We note some variables in the house plan me within the first floor from the house plan in the second floor and indicate structural renovations at the site.6. The Akkadian House in the fourth layer shows the clear Architecture transfer from house plan for in the fifth layer, and notes that the constructor has chosen another place a little far from the former houses of the fifth layer, and the house took a different plan that gives the impression of architecture period in respect to house plans like the magnitude of the walls and the use of square shape bricks.7. The dwellings in the second and third layers of the site, which in turn go back to the old Babylonian period, had took another shape of planning and general details of the house, The house has a large front yard surround by several rooms , and we find that the construction of the walls is straight and regular and used special bricks in this e period, This is confirmed by the similarity in the dwellings with other sites back to the same period and artifacts found by the excavations within those houses.8. The study shows that the Tel Al - Thahab is rich with artistic products highlighted by archaeological findings including pottery, pottery plaques, seals, stone and metal materials.9. The pottery ware is a significant product among of the site in terms of the presence of pottery oven with the pottery remains within one of the layers, The shapes and sizes of pottery varied, and goes back to three cultural levels, as we note that the quantity of Early Dynastic period pottery is greater, characterized by large jars size, which were found inside the graves as a burial gift which is very similar to pottery jars uncovered by archaeological excavations in Tel Asmar and Khafaji. The clay color and the degree of burning varied from one jar to another.10. The Production of pottery types continued in Akkadian period. This period singled out close similarity with pottery models from Early Dynastic period, The study indicated the presence of other pottery forms like beautiful pottery pots that carry a variety of artistic inscriptions confirmed by researchers to be dated back to the late Akkadian period. As for the old Babylonian period pottery which has taken its own shape, like the color of clay ,The degree of burn, style pottery ware as well as the overall shape of the pottery jars and were mostly medium - sized, mostly known for the and small base that we find in the Hamrin basin sites.11. Sculptures and pottery plaques indicate that the site widely played an important role in the implementation of art works and this is evident through the great numbers uncovered by archaeological excavations which is most likely manufactured inside the settlement and thus art works are locally made.12. The sculptures and pottery plaques were characterized by abstract and realistic style and reflect the difference in style which intellectual diversity, reflecting the civilization and cultural side represented by the cultural or civilizational levels within the settlement.13. The sculptures and pottery plaques reflected a great deal of the prevailing of life at that time, including the hairstyles and different postures, forms show decorations, clothing, some other symbols life. These art works also reflected concern in animals’ shapes of such as cattle and birds.14. The scene cylinder seals suited the subjects that summed up by every period , The seals included subjects related to ancient myths, some of which represent introduction scenes before gods and others reflect the social aspect and the other represents the state of the conflict between humans and animals and the conflict of animals among themselves.15. The style of sculpture on seals varied from the period to another, Some of them had been carried out in a manner of deep cut, and some other in a shallow cut, The seals varied in type and color of stones they were made of to the characteristic of each period.16. The study shows that the site contained a diverse number of stone artefacts which refer to a possibility that the settlement presented various types sculpture on stone used as a housework , Architecture and other related to decoration.17. The site contained a good number of metal materials which emphasizes the possibility that the inhabitant of the settlement executed technical metal variety includes tools with the home use including pots and cups and some are used in hunting and self - defense like daggers and arrows, and manufactured artworks other belong to decorations. Those different metal works like bronze alloy and others made of copper metal.18. The study shows the site had witnessed a wide commercial activity and cultural openness with the ancient settlements in terms of the similarity of most of the findings with other sites in northern and southern Mesopotamia in particular, The existence of variety of precious stones including carnelir, lapis lazuli which is implemented in the form of cylindrical seals and some are used in the decorations. As well as economic exchanges trade which includes mineral raw materials such as copper, which in turn interfere in the process of manufacturing metal business.

الاديرة والكنائس المسيحية في مملكة الحيرة في ضوء المصادر التاريخية والتنقيبات الاثرية حتى نهاية القرن الثاني الهجري/ الثامن الميلادي Christian monasteries and churches in the Kingdom ofHira in the Light of Historical Resources and Archaeological Excavation Till The End of Eighth Century A.D - Second Century Hegira

اسم المؤلف: نبيل عبد الحسين راهي
اسم المشرف: نسيبة محمد الهاشمي
الموضوع العام: علم الاثار
السنة: 2016
الموضوع الدقيق: الاثار الاسلامية
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: Politically and historically : the Kingdom of Al - Hira was an independent Arab kingdom never submitted to the Sassanid empire, neither politically or militarily. It had joint protection treats and political relations with this empire.Religiously : Al - Hira was a multi - religion kingdom. At its early days it embraced many religions including both Heathenism and Judaism. No historical proof indicates that Al - Hira had embraced the religion of Sassanid as this didn't suit the Arab religious belief. Once Christianity arrived at Iraq, the inhabitants of Al - Hira were amongst the first people who believed in and embraced it to the extent that it became the religion of the majority of Al - Hira inhabitants. Before the advent of Islam, the official religion of Al - Hira was Christianity. Doctrinally, the people of Al - Hira didn't agree with other Christian sects about the nature of Christ and his virgin mother; they followed Nestorian's Doctrine which then became Eastern Christianity which spread from Al - Hira towards east to the far China. The bishop of Al - Hira was the protector of this belief. In Al - Hira there were many schools that taught this belief's theology; the most prominent Nestorian bishops. The religious architecture, especially Christian architecture some of which were revealed by archaeological excavations, was incomplete in that excavations did not reveal it completely or those which were found were destructed buildings. These buildings were monasteries or churches influenced by local architecture trends of ancient Iraq; they were not influenced by Christian architecture that was found in other neighboring countries. In the following we will brief the characteristics of the architecture in Al - Hira at that era : Monasteries : The monasteries were discussed through the historical resources and literature. The names of the famous monasteries in Al - Hira were mentioned. Texts were analyzed to determine the architectural and graphic elements of these monasteries and compare them with those the archaeological excavations revealed Christian monasteries in Al - Hira. Another resource was the archaeological excavations where foundations and traces of three monasteries; namely Qasseer, Ain Shayie and Abdul - Messiah monasteries, were found. The resources of the study of excavations depended upon scientific reports of missions, previous studies, authentic reports manuscripts, most of which were redrawn by the researcher to lighten the unclear ones. The monasteries found during excavations lacks a lot of elements mentioned by historical resources, such as monastic hermitages and cells, which characterize monasteries.Churches : Through the samples tackled by the study, three types of church planning were revealed : 1 - The type of one portico which ends at altar. This type was found in the monasteries of al - Qasseer.2 - The three - structure type with oratory which depends of pillars dividing among such porticos. Of this type was the church no.(11) found by the mission of Oxford University in 1931 and Al - Rahhaliya Church.3 - The three - structure type with oratory which depends on walls that divide porticos, such as those of Ain Shayie which were found by the Japanese mission.The roof design system depended upon semi - cylindrical vault and dome in general. However excavations didn't show these elements in a clear and complete way, architectural data suggest that. As for direction, churches didn't obey apostles' instructions that dictated direction towards east; they were deviated in different degrees towards south - east. Concerning architectural design, the monasteries and churches of Al - Hira were not influenced by a foreign architecture, but inspired by ancient Iraqi architecture, unlike those of Syria and Egypt which were influenced by Roman Culture.

نصوص اقتصادية وادارية غير منشورة من زمن سلالة اور الثالثة (2112 - 2004ق.م) Unpublished Economic and Administrative Texts from Third Dynasty of Ur Era (2112 - 2004 B.C

اسم المؤلف: وجدان ناصر حسين الحميداوي
اسم المشرف: نوالة احمد محمود المتولي
الموضوع العام: علم الاثار
السنة: 2015
الموضوع الدقيق: الدراسات المسمارية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: Third Dynasty of Ur emerged on the political scene in Mesopotamia after the fall of the Akkadian Empire, and ruled for nearly a century (2112 - 2004 BC) in which five Kings ruled are Ur - Nammu(2112 - 2095 BC)and after him his son (Šulgi 2094 - 2047 BC),(Amar - Sin2046 - 2038 BC),( Šu - Sin 2037 - 2029 BC) and (Ibbi - Sin 2028 - 2004 BC) the last King of the dynasty.The country witnessed during the rule of this dynasty economic , cultural and significant prosperity with rose of the Sumerians of military, political, administrative, social, economic and urban achievementsFrom significant evidences of economic prosperity of Third Dynasty of Ur era is what the legacy of this dynasty Kings of records especially on clay and other materials by tens of thousands of cuneiform texts in the Sumerian language, Economic texts constituted the great majority of these texts it is clear evidence of the growing and prospered economic activity in this era.Most of these texts found in important Sumerian cities sites ruins in central and southern Mesopotamia such as(Ur ,Nippur ,Umma (Tell Jokha) Lagash( Telul Al - Hiba),Girsu (Tellu) ,Ishan Maziad ,Dreihem(Buzur - Dakan) as well as Kirshana city and other cities and other archaeological sites.The importance of study the economic cuneiform texts of third dynasty of Ur era being provide us with important information about economic and administrative systems of Mesopotamia during that era by providing us with exporting and importing mutual commercial material with all categories as well as the value of trade by changing economic data.As well as knowing a lot of the terminology is still used today as long as we thought it came from the neighboring countries of Iraq.From the reasons made us to choice of texts from the third dynasty of Ur era is the group available from clay tablets but unpublished in the Iraqi Museum which constitute the great majority are clay tablets of this era are confiscated but it is not belong for the scientific excavations of archaeological sites on the other hand, the wealth of information provided by these texts in economic and administrative sides of that era as well as names of people and cities remained confused or unknown some On this basis was selected thirty clay tablets the subject for this thesis, which its texts date with the reign of King Shulgi , King Amar Sin , King Shu - Sin and King Ibbi - Sin and we see its title to be( Unpublished economic texts from the third dynasty of ur era 2112 - 2004 B.C) The study is divided into three chapters and historic summary of third dynasty of ur era. Chapter 1 : is devoted to the study of cuneiform texts and this chapter contain two topics ,the first deal with study of contents and classification of cuneiform texts , the second topic included the study of unpublished cuneiform texts from cuneiform texts reading , translation and vocabulary analysis contained therein.Chapter 2 : devoted to the study of people name and seals impression this chapter contain two topics, the first topic deals with mentioned names in unpublished texts in terms of the place of name and its analysis and give the meaning as much as possible.The second topic included the study of seals printing mentioned in the study texts Chapter 3 : devoted to know ownership of the texts and this chapter contained two topics.The first topic addressing month names study contained in the texts the second topic included a study of the important Sumerian cities such as Umma ( Tell Jokha) We must address a number of the conclusions reached by the study of cuneiform texts . The study also included a number of annexes included a number of lists with names of people, cities and Gods and vocabulary contained in cuneiform texts, as well as the number of tabletsand copying of texts and pictures of clay tablets and then provided a list of Arabic and foreign references, which we adopted in the study of texts and finally outlined a thesis summary in English.It is worth mentioning that the writing of cuneiform texts that we have adopted in this study were as common in Sumerian global cuneiform sources. And we address to write the Sumerian word with ordinary Latin font and Akkadian vocabulary and words written a Latin italic font. Finally we ask Allah that we have succeeded in writing this thesis and add a new source for archaeological library and conciliation from God

نصوص مسمارية غير منشورة من العصر البابلي القديم Unpublished Cuneiform Texts from Old Babylonian period

اسم المؤلف: هند شهاب احمد العبيدي
اسم المشرف: باسمة جليل عبد
الموضوع العام: علم الاثار
السنة: 2015
الموضوع الدقيق: الدراسات المسمارية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: Mesopotamia was considered well - known one of the most civilization in the ancient Near Eastern Region especially in its oldness and originality. It witnessed many achievements in different fields, which extended its impact regional and interregional.One of the most important achievements was cuneiform writing that appeared as a result of need to inscribe and register the commercial affairs, which could be considered as an important factor that reflect the requirements in Mesopotamian civilization.cuneiform texts are the most important sources, which played a prominent role in the identification of political, economic and religious conditions as well as related activities in Mesopotamia. It contains a wealth of information that signs the civilization and its knowledge in all aspects after the writing became the main way to keep the science and knowledge of the humanity.Regarding the significance of writing especially cuneiform ,like other researchers, I decided to specialize in this field, especially in the discipline related to the ancient Babylonian period.After the collapse of the Empire “The Third Dynasty of Ur ”, many changes were happened and this included different aspects of life. The most prominent event was the political division of Mesopotamia into several states that were competing with each other. The situation continue on in this way until „Hammurabi‟ the king of Babylon was able to control the whole region and achieved a political union.According to this issue my research project depends on choosing a collection of confiscated tablets in the Iraqi museum, unfortunately some of them were damaged, their signs weren't clear and others were incomplete. In addition to, its location is still unknown because it did not come through archaeological excavations but from illegal digging or looting, that caused particular loss of the tablets. This caused difficulties to interpret the texts that lost their contexts. ( A ) The research is divided into four chapters. Chapter one was divided into three sections. Section one contains a brief historical introduction about the Old Babylonian period, While the second section includes the city of Larsa in a brief study on the nomination of the city , its location and the history of excavations and the city's history, for a number of reasons, including, the fact that most of the historical date formula of the texts contained Find back to the kings of Larsa, and the other reason they are considered one of the important cities that have emerged and grown strength during the Old Babylonian period and annexed the many of cities and City - States that have become affiliated administratively and politically, The third section included the city is a city Kisurra (Tel Abu Hattab), as we can through Study historical Date formula and analysis, to determine the ownership of the texts into this city, we have reviewed the city in a brief study on the nomination of the city, its location , date of the excavations and the kings and the most important achievements.Chapter two was divided into two sections, the first section we reviewed the contents of the texts that we have studied in this research. The second section includes reading, translating and analyzing the cuneiform texts after being divided into groups according to their subjects. The third chapter was divided into three sections, the first section includes reading, translating and analyzing of historical Date formula contained in most of the cuneiform texts. The second section ,we deal with the study of the meanings of the personal names mentioned of t in this research. The third section included historical study of personality (Šamaš é - a). Among the texts which mention the name of this personal. Chapter four begins with the conclusions we reached in this research, and then divides into three sections, section one reviews the tables, those tables explaining the areas, measures and weights which were mentioned within the texts. Section tow deals with the indexes, which were as follows : the proper names, names of gods, professions, and months, while the third section included clones cuneiform texts and images, and finally a list of Arab and foreign references in this research.Eventually, I hope I have been Successful in doing my work

تاريخ مدينة الموصل في العصر العثماني والقبة لغة واصطلاحا وتطورا في العصور الاسلامية Domes of mosques in Mosul in the Ottoman Empire

اسم المؤلف: هادي محمد محمود الجبوري
اسم المشرف: فاروق محمد علي
الموضوع العام: علم الاثار
السنة: 2015
الموضوع الدقيق: الاثار الاسلامية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: Characterized by the city of Mosul in abundance effects, particularly the mosques, the university, due to the limitations of time and neglect and sometimes sabotage, fear of exposure of these effects to change and the meridian, which hit some Amaúrha, which prompted me and motivated me to eat one of the elements Ammaria to those buildings, namely (domes of mosques in Mosul in the afternoon Ottoman) and signed optional on this topic for being one of the important topics which have not received a detailed and thorough study independently of researchers specialized in the fields of architecture and decorative arts, and the areas of Islamic monuments all, but came within other subjects, as was their archaeological no more than to be simple references to this element which Hadda_ of us as researchers Atharien_ to show the importance of this element in the mosques University of Mosul, as well as a lot of domes have been demolished, and the remaining gallery to collapse, so as not to make the necessary maintenance and limitations of time to build, so the study was based on field study is the basis and take pictures and measurements and have the necessary work drawings and geometric shapes of each dome to be a record of notarial objective basis to maintain the Islamic architectural heritage. The mosques university constructed in the city of Mosul during the Ottoman era adopted in planning all Chapel (winter), led by gallery (summer) and to the west of it a religious school attached to it, as it was natural conditions and climate side of the city a significant impact on the appearance of this planning in the city as well as the functional factors. Did not build mosques and domes implemented arbitrarily random but was calculated by scientific methods of engineering has been shown from the results of the engineering measurements that I have made to the houses of prayer and domes of mosques Osmania University in Mosul architecture put geometric size proportions chapel and size domes and high prayer houses and domes and Qatar dome and height. Characterized mosques university in the city of Mosul and the Dome of the existence of a single slab mediates the mihrab in the house of prayer and be centralized him, and half type spherical shaped top. Some mosques university in the city of Mosul 4_amtazat in Ottoman style of double installation domes, as in the dome of the fierceness of Qadu Masjid mosque with Alguetaúan, inner cover, external cover, among Alguetaúan vacuum widely, and knew this model in Iraq in the city of Mosul, only without the other, a The fourth example after Nouri mosque mosque. The presence of low domes above the portico Chapel in the mosque Aghas Central, including the mosque is the most important Faihan occupied zone transition from the square shape, which is a form of the porch to the circular shape which is a vaulted ceiling with a series of stalactites the wage, as well as above the right tile and left of the chapel roof top level. Hanaya corner triangles corner career took architecturally a key role in transforming the square bases to bases octagonal and then circular did not use the architectural purposes only, but exploited for use in decorative areas, as in the dome Khuzam Mosque mosque and Aghas and Alrabaah and Almhmoudin find a corner Hanaya, which culminated in contracts brushes have had functions as a decorative filled their bellies muqarnas.

النوافذ في عمارة الموصل في العصر العثماني The windows in a building in Mosul Ottoman period

اسم المؤلف: ياسر رشيد حمود العاني
اسم المشرف: فاروق محمد علي
الموضوع العام: علم الاثار
السنة: 2015
الموضوع الدقيق: الاثار الاسلامية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The emitters optional study - tagged (windows in Mosul architecture in the Ottoman period) came from in order to shed light on this prominent element is important in architecture which is hardly devoid of any building it, and take in all that it involves in terms of design, construction materials, and Hute of elements Marih, whether or decorative. As well as previous studies on buildings the city of Mosul in the Ottoman period did the uniqueness of the windows analytical scientific study include detailed terms and conditions of graphics and charts geometric disclose the types and forms and show their importance and characteristics aesthetic, in particular, has been limited vehemence it on limited aspects without depth detail. The study concluded that the results of which are as followsWe found that there is confusion between the window and the net by some researchers, the fact that the window is a hole in the wall of different shapes and types and sizes. The net is the one who fills that hole and load the hub of iron and wood Bderfh one or Derftin glass installer them.The study has shown the importance of the window as Amari prominent in the planning and building of any building of any size and function, Fastammelt to perform multiple functions, including climatic function, which is the most important has worked to provide the place that opened up the light and air. As well as a structural function, they are working to alleviate the weight hanging on the walls, and more, including architecture in transition zones and domes above the upper threshold of some entrances. As well as the aesthetic function envisaged by the architecture of the windows worked to beautify the external and internal interfaces of the building by breaking the monotony of endocrine walls. We found that the wall between the chapel summer and winter (the back wall of the house of prayer) annexation of most of the windows of the university compared to the walls of mosques and other Qibla wall of the Eastern and Western Almjunbtin.The study showed how keen the architecture to choose the right location to open the windows, indicating that the small number of open windows in the qibla wall so as not to distract worshipers in view of which abroad.We have characterized groves city of Mosul Bassahatha (yard wide) that take shape box or rectangle, has tried architecture that has the right kind of harmony between the arena open (yard) and the components of the building architectural units by directing the windows and doorways at the scene to allow light and air and to break the darkness of the blocks massive construction.The study proved the use Almzagl element in Pashtabaa Castle and took different forms, including slots and rectangular box, as characterized by narrow forms from the outside and from the inside of the vast increase monitoring and correction. This and found two of them, a simple design used for monitoring and throw darts Almzagl single, double and Almzagl it gives more room for movement and maneuver when defending, and the corners of monitoring where the broader monitoring of corners in single Almzagl. We found that there is diversity in the use of contracts that culminate in the windows and a circular half of the contract and the contract along with the pointed use Almenbtah rectum and Mufss decade

تخطيط وعمارة البيوت التراثية في كربلاء المقدسة : دراسة ميدانية Planning &architecture of The heritage houses in karbala

اسم المؤلف: وفاء كامل عبيد
اسم المشرف: زين العابدين موسى جعفر ال جعفر
الموضوع العام: علم الاثار
السنة: 2015
الموضوع الدقيق: الاثار الاسلامية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: Karbala is one of the important religious cities in Iraq, they are created by the religious factor shrine shrines of Hussein and Abbas shrine (peace be upon them.(And Karbala, the current capital of an Islamic holy found with the martyrdom of Imam Hussein (peace be upon him) in the famous incident tuff and a group of his family and his companions in a granite Miami (٦١ e - ٦٨٠ m.( Karbala was the scene through the historical stages of developments affected the prosperity and growth of the urban, has attracted the attention of a number of travelers, historians and Orientalists who visited her and said part of the history and features distinctive Islamic. After : Considers Heritage Houses in the city of Karbala Center and Indian Justice (Touirij) and hand Hosseinieh treasure whatever they give us a historical picture of the art - Amari in terms of models Ammaria elements that he created architecture Karbalai (Iraqi) in designed, engineered and decorative walls and entrances and roofs They reflect our honest truth shows how interesting architecture Iraq at that time architecture.Hence the importance of these tagged study (Planning and Building Heritage Houses in the holy city of Karbala / field study) in order to maintain and develop those houses that began still randomly not only in Karbala and regions but swept all the governorates of Iraq due to the urbanization of random and non - planned forgetting the importance those houses and endured fragrant historical dating urban art that prevailed in different historical periods. The research aims to detailed study of the traditional houses in the holy city of Karbala and concisely about the history of the city and planning in order to establish objective background for the reader and the stages of urban development of the city through the ages that have passed them.The aim of this study is to rigorous scientific investigation and recording the smallest details about Heritage Houses in Karbala and aspects Ammaria and decorative and documenting these elements in a scientific manner so as to preserve them for being prone to ruin and destruction until precipitation and depreciation over time, as the inventory of heritage, documented, and the definition of its value process will be a major cause for the development of the city in the right direction by keeping the identity of the Islamic city and activate tourism and supporting the national economy of the individual and society.And the fact that the nature of the study field was asking us to make it a two - stage complement each other, the first theoretical work (academic) of a review of the sources, books and literature pertaining to the subject of our research, and the second is the field work, which requires several visits to facilitate the search, and return to my search terms did not address sources and references for archaeological and historical heritage houses Alkrplaúah, detailed and precise, where studies mainly focused on building shrines of Imams Hussein and Abbas (peace be upon them), while the buildings and houses we could not find a private study only some simple signals. The study was included four chapters new and serious attempt to shed a glimmer of light on the legacy of urban architecture heritage in that holy city its status and her judgment and her part, but abounded Heritage Houses and spread in Karbala and taking into consideration the cover study of Karbala So was chosen worthy models to study beginners city center as the largest unit Aderaah and took them four models, and then we moved to the administrative unit which is at least spend Touirij (India) has been selected four models also finally moved to Hosseinieh hand and studied the two houses of two houses as a model for the (rural areas).

فخار عصر العبيــد مـن موقع المسيحلــي : دراسة فنية اثارية

اسم المؤلف: نوري عبيد كاظم محمد
اسم المشرف: قصي صبحي عباس الجميلي
الموضوع العام: علم الاثار
السنة: 2014
الموضوع الدقيق: الاثار القديمة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: Al - Massiehly Site is one of the areas located in the district of Shirqat in Salahuddin province, which witnessed charismatic human activity over the history. It also has its importance in Mesopotamia rich history of diverse civilizations and achievements in various fields. Such achievements had their impacts on other contemporary ancient civilizations which existed beside Mesopotamia successive triumph civilizations. One of the most important of such achievements was the invention of pottery, which had a significant impact on the agricultural life and its fruitful outcomes in Mesopotamia.The significance of the invention of pottery production lied in its great influence on social, economic, commercial, religious and artistic life due to the role it played in fulfilling a vital need for a material that is applicable to many essential areas from basic needs of household uses such as keeping liquids or cooking food, to storing some grains such as barley and wheat which have always been associated not only with village and farmers' life; but even with vibrant urban life close to the farming .From there emerged its economic and commercial significance after the emergence of important institutions such as the temple with its high profile position in terms of religious, economic and political importance, which had had a great influence on the hearts of the sons of Mesopotamia. Moreover, pottery pots had their significant impact on religious practices which, in turn, influenced the community customs and traditions as well as the after death rituals, as many of those pots were buried with the dead; in what is nowadays known as the "Funerary Gifts".Pottery was not totally devoted to domestic use as a means of storage or a bowl for drinking, but it also was a masterpiece which has communicated through the ages the message of civilization and the great diversity in areas of thought and artistic creativity, through what those pots carry of decorative methods variety, whether that was geometrical or natural decorations symbolized by geometrical or botanical shapes or by some abstract shapes of human and animal anthropomorphism. These arts are considered as messages which served us well in the know about of the life of ancient people of Mesopotamia, whether in social, economic or technical aspects.Pottery also forms an important link, if not the most important of all, for researchers, through which they could trace the chronology of the roles of civilizations incubated by this historical site, particularly those dating back to the prehistoric times, where a pottery fragment is considered to be the best guide to the habitats of history and the key to many question marks and exclamation points. The aim of studying this type of pottery, which dates back to prehistoric times, is to shed light on the status of this site and the amount and importance of what has been obtained from it of archaeological findings belonging to Al - Ubaid period, as the focus of the study will be such historic monuments from archaeological and technical/ artistic angle as well as the expansion this era had witnessed which included the entire of Mesopotamia and neighbouring countries. Pottery pots, in general, had such technical characteristics and artistic features which were unique to Al - Ubaid period, but were superficially addressed by many researchers while they are worthy better highlighting in a wider scope study, as they were found in several archaeological sites in and out of Mesopotamia, and many archaeological excavations have been dug out which date back to the Al - Ubaid period . Our study of the heritage of this Era has been based on archaeological excavations records as well as reviewing of local researches and studies published in the Journal of Sumer and Arabic studies including the Syrian Arab Archaeological Annual books, in addition to other important references including the study of professor Dr. Taqi Al - Dabbagh on old pottery, and on the foreign sources and references represented by foreign excavations reports at some sites in Mesopotamia, including excavations of the French mission at the site Al - Owaili, as well as the (Iraq) magazine which dealt with some specific aspects of this period . Such sources and references were an excellent guide and a reliable assistance in the opinion confirmation on the subject.In order to focus on one specific aspect of the many aspects of this study, and due to the multiplicity and diversity of the archaeological excavations findings in many sites in Mesopotamia and beyond, it must be stressed that the Al - Ubaid period is one of the important ages which had inherited from its predecessors and left us, the successors, a wealth of culture of impact both at home and abroad. Study the Pottery of this period has not attained a great deal of interest or extensive studying research, taking into consideration its term of time which stretched over nearly the period of (4500 - 3800 B. C), as well as the wide geographic spread it had witnessed in Mesopotamia and neighbouring countries, with the exception of the few studies which have been mostly in foreign languages. It has, therefore, been proven necessary to pursuit research and investigation in order to access those documents in obviously tough circumstances as the country, as a whole, and the research area (Sharqat), in particular, are witnessing serious security deterioration where we faced a lot of difficulties in achieving our aspirations, including scarcity of resources and the difficulty of obtaining missions excavation report. The objective of our study is to investigate the Al - Ubaid period pottery through what had been found at the archaeological site of Al - Massiehly, in addition to conducting a comparative study between the findings of Al - Ubaid period pottery found at the site of Al - Massiehly with similar findings found in other sites of Mesopotamia including industrial techniques analysis and the forms and methods of executing decorations on the hulls of those pots.Our study on this subject was not limited to the archaeological findings alone, but we also took samples of those models in order to conduct laboratory tests and analyses on them to identify their chemical components and the materials they contain, as well as those used in their colouring and decorations.....This study had included four chapters : hapter One : titled "The Geological Formation and Geographical Environment of the Al - Massiehly site"; and has included three sections : First section : Al - Massiehly, The location, the naming, Archaeological Excavations; Second section : The Geographical Environment of the Al - Massiehly site;Third section : The Region's Natural Resources. Chapter Two : titled "Al - Ubaid Pottery : The naming - Its Technology and Styles in light of published sources; this Chapter has included two sections : First section : Al - Ubaid Pottery : The naming - Its Technology;Second section : Styles of the Al - Ubaid Pottery;Chapter Three : titled "An applied comparative study of the Al - Ubaid Pottery from the Al - Massiehly site with other sites of Mesopotamia; and the Chapter has been divided into three sections : First section : Simple Pottery (The Technology, Shapes and the Usage) Second section : Coloured Pottery (The Technology, Shapes, Decorative Patterns and the Usage)Third section : Incised Pottery (The Technology, Shapes, Decorative Patterns and the Usage)Chapter Four : It was titled "Geographical Spread of Al - Ubaid Era Pottery in Light of Archaeological Excavations and Surveys"; and has included two sections : First section : The Geographical Spread of Al - Ubaid Era Pottery in Light of Archaeological Excavations and Surveys in Mesopotamia Second section : The Geographical Spread of Al - Ubaid Era Pottery in Light of Archaeological Excavations and Surveys outside of Mesopotamia Finally, it suffices me that I have been able to shed light on this important site from prehistoric times, namely Al - Massiehly site. Should I have been successful, that would be my ultimate wish, but if mistaken, though, it would be an error of an industrious attempt, as if there was any perfection; it would have to be the Almighty God's alone

نصوص اقتصادية غير منشورة من العصر السومري الحديث في المتحف العراقي Unpublished Economic Texts From New Sumerian Period In Iraqi Museum

اسم المؤلف: مهند عاشور شناوة القطبي
اسم المشرف: نوالة احمد محمود المتولي
الموضوع العام: علم الاثار
السنة: 2011
الموضوع الدقيق: الدراسات المسمارية
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The third dynast of Ur is considered to be the period of the last Sumerian political and military Renaissance. This dynast has imposed its political and military authority all over Mesopotamia as well as outside it towards the north and east. As far as other aspects, such as cultural and economical aspects, the Sumerian influence was so huge on this period of the third dynasty of Ur, the matter which represented the total sum of the Sumerian knowledge and cultural influence that dominated Mesopotamia and its neighboring countries during this period and the following periods as well. What is noteworthy is the fact that most of the texts resulted from this period are economical texts which have great importance to be studied so as to conclude the type of the economical system that was dominate that period concerning exchanged materials were used by the people of that time and which, weighs, measures, numbers, spaces were used and with what materials. Moreover, these texts have a considerable value in studying the personal names of that period mentioned in the texts to enable researchers to realize different populations and races that used to occupy this area and to see whether they were the native people of this country or they were no more than (foreigners). This type of knowledge would guide researchers to know to which city any personal names exactly belong through elaborate comparisons with other studies and researches that dealt with this subject. On the other hand, there is still another importance to economical texts which can be witnessed in studying the names of months that are typically related to agricultural activities in order to notice the differences in the arrangement of these months among multiple cities. Lastly, these texts and through the study of date formula will enrich the historical information related to the period of every king and the different incidents events in his own reign. Thus, this dissertation tackles fifty four economical confiscated texts that belong to different cities and gathered from certain collections found in the Iraqi Museum which I've faced great difficulty in reading some of them. Such difficulty is attributed to the smash or erasing of these sign out of direct contacts, the matter which greatly affected the clarity of the numbers printed on these texts. The study fall into five chapters the first chapter of the study represents the central chapter which contains the reading of texts, translating them and presenting the general contents of these texts along with their analysis. Chapter two consists of a study of the personal names mentioned in these texts in addition to an analysis it. With specifying the place to which each name written on the tablet belongs to compare it with names from other cities. Chapter three includes two sections. The first section is devoted to study the date formula, whereas section two is tackling the study of the month’s names due to their belonging in different cities. In addition to that, this section contains an arrangement of the months in a list which would help after all to identify each text to its belonging place. Chapter four also consists of two sections. The first section deals with the study of the names of cities and geographical sites mentioned in the named texts so as to identify the geographical map for these texts. Section two, on the other hand, includes the types of professions and manual works illustrated in these texts. Finally, the chapter includes a conclusion that sums up the major findings of the study. Chapter five contains lists and schedules of these texts, followed by copies of the cuneiform tablets, a bibliography of Arabic and foreign sources and an abstract in English.

الاسلوب الطلبي في اللغة الاكدية : دراسة مقارنة مع اللغة العبرية The Request Style in the Akkadian language A comparative study with the Hebrew language

اسم المؤلف: مصطفى محسن الحاج محمد
اسم المشرف: امين عبد النافع امين بهاء عامر عبود الجبوري
الموضوع العام: علم الاثار
السنة: 2011
الموضوع الدقيق: الدراسات المسمارية
الدرجة: ماجستير
الجامعة: جامعة الموصل
اللغة: العربية
مكان الجامعة: الموصل
الصفحات الاولى:
المستخلص: It is obvious that every fair - minded that the study of ancient Iraqi languages, especially the Akkadian language and reading the cuneiform texts, which was recorded in this language, is of a great importance to identifying the ancient history of Iraq and the civilization achievements which made in this important part of the ancient world. Even become the cuneiform texts, the main source on which depend on most of researchers in interpreting of the political developments and cultural achievements which was Mesopotamia gripped during the Sumerian, Akkadian, Babylonian and Assyrian periods. There are some reasons behind the choice the title of this study "The Request Style in the Akkadian language A comparative study with the Hebrew language" : the first one, being that is one of most important and essential subjects, and that the topic was a new and has not been tackled in a rhetorical depth, especially by the academic researchers, foreign as well as Arabs. The request style have gains a large area of Akkadian language, and almost no cuneiform text empty from these styles, as well as this study was comes to find out some of the eloquence secrets in both Akkadian and Hebrew through experience the text to learn these styles and determine their exact meanings, especially since the request style construction is one of the most important sections of semantics involves beneath connotations and hidden meanings, not aware, without diligent and patient attitude. The Akkadian library - so to speak - is almost empty - handed from the books which is talk about the Akkadian rhetoric, especially in this (meanings) , and if we found anything of that thy would be of general nature and views,and thy would be duplicate observations in most cases, this situation applies to the Hebrew language. So that this study is the first one which "knock on the door" to talk about these styles The past methodology of the study in the college was tackled the comparison between the Akkadian and Arabic in particular,and with others Arabite languages in general, while this study depends upon the Hebrew language as model for comparison with the Akkadian language. The Hebrew language represents one of the most important Arabite languages which is spoken at this time, and the study of the Hebrew language in the department of Cuneiform Studies had a major role in choosing this topic, because this approach helps the students taste the Akkadian language when compared with other Arabite languages to and shows the similarities and differences on the light of the applied and descriptive approach to study the grammar and rhetoric phenomena . Hebrew language is the language spoken by the sons of Israel, its a branch of the large linguistic family called Arabite languages, Hebrew language was not in itself, but it was composed of several dialects of Canaan, where grew up primarily on the land of Canaan before the exodus of the sons of Israel to it. The study depends upon the ancient Babylonian dialect ( -  BC),as a basis. As for the Hebrew language, we have adopted the grammar of ancient Hebrew, this stage begins about the tenth century (B.C) about ( -  BC). The approach which is taken by the study is the analytical method, which is based on the study of the characteristics and features of the request styles which came from the nature of the Akkadian and Hebrew texts, , because its approach questioning the connotations through the syntax of the texts, these texts are addressed to reveal the ingredients of these styles and its meanings There is one issue which is worth mentioning, namely the role of the Arabic language in the enrichment of the topic for the rhetoric article, especially in the area of the metaphorical meanings, as the Akkadian language lacks from the rhetorical studies and secondary meanings. This study is divided into four chapters. There is an introductions brief revealing the value of these styles in the speech. The first chapter tackled "The command style" in both Akkadian and Hebrew contrasting and applications, and the research is addressing to statement the formats of the command style, its definition and formulation, drained and derived from the triple and quadruple forms, and showing of its meaning and its connotations nearby clear and the long - hidden, or what is called the first meanings and second one, were applicable in this study on a number of Akkadian and Hebrew texts, which came to those styles. The second chapter is devoted to "The prohibition style", and its tools and applications in Akkadian and Hebrew, as well as rhetorical meanings that came to it, and as the pattern of the first chapter. Chapter three examines "The interrogative style" and the ways of fulfilling its the functions as the interrogative by tools, characters, tonal, and verbs, and statement its metaphors meanings that came out to it. Followed by the fourth chapter, which is including three styles, the first is involved on study "The wishful thinking styles" and tools, and meanings, followed by the second style, which examined "The Vocative style" the study explains its tools and its uses, and then third style deals with identify of "The demand style by the announcement format" These chapters varied in their material subject, and that was inevitable, because the nature of the subject mater of these styles, and multiple forms of each and breadth of the meanings of others. Finally, the conclusions of the research included the main ideas and results.

الثنائيـة اللغــوية بين السـومـرية والاكــدية في المصادر المسـماريـة Sumero - Akkadian Bilingualism in Cuneiform Sources

اسم المؤلف: عبد الستار احمد حسين خلف الجبوري
اسم المشرف: عامر سليمان ابراهيم
الموضوع العام: علم الاثار
السنة: 2011
الموضوع الدقيق: الاثار القديمة
الدرجة: دكتوراه
الجامعة: جامعة الموصل
اللغة: العربية
مكان الجامعة: الموصل
الصفحات الاولى:
المستخلص: One of the main linguistic characters in ancient Iraq is what is known "Sumero - Akkadian Bilingualism". In spite of the importance of the subject, little has been written about it mostly in foreign languages. This fact had lead us to choose the subject for our Ph.D. research.Bilingualism in ancient Iraq goes back to the fourth millennium B.C. since Sumerians and those who spoke Akkadian lived in the southern part of Iraq since that time. Bilingualism phenomena has lead to several linguistic results first of which was the mutual linguistic effects of Sumerian and Akkadian languages. Then the invention of what we call the Sumerian and Akkadian lexicons in addition, the writing of certain texts in both Sumerian and Akkadian languages, i.e. the bilingual texts.The thesis was divided into four chapters, the first gives a linguistic background in ancient Iraq, while the second dealt with Sumero - Akkadian bilingualism. The third chapter is concerned with the mutual effects of Sumerian and Akkadian languages. In the last chapter the main results of Sumero - Akkadian bilingualism, that is the Sumerian - Akkadian lexicons and the bilingual cuneiform texts were dealt with

نصوص مسمارية غير منشورة من العصر الاكدي Unpublished cuneiform Texts From Akkadian Period

اسم المؤلف: نشات علي عمران
اسم المشرف: باسمة جليل عبد
الموضوع العام: علم الاثار
السنة: 2016
الموضوع الدقيق: الدراسات المسمارية
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: Akkadian period is among important period in Mesopotamia as it determines the end of an period and the beginning of a new one which is characterized with a central authority in which the power was in the hands of one king and an apparent change on the national, linguistic and political fields. All Sumerian cities in this period submitted to the Akkadian Empire administratively, politically and militarily. This period, also, was characterized with economic prosperity and cultural development. In the present study, we tried, by studying texts in questions besides other published texts, to extract information concerning the nature of economic and trade activities and the political issues of the Akkadian Empire. The study is cantion of three chapters divided into sections. Chapter one is a historical brief of the origin of Akkadians and the migration. This chapter also includes two sections, the first deals with cultural history of Akkadians and the second deals with their religious life. Chapter two includes two sections; section one discusses the political history of the Akkadian Empire, whereas section two studies its economic activities. Chapter three is a study of the cuneiform texts and their analysis. It includes two sections; the first of which studies the contents of these texts, the second studies cuneiform texts, their translations and analyses. The study, also, includes pictures and hand copies of maps and indexes included Sumerian words and their equivalents in both Akkadian and Arabic languages. It also includes tables of the figures, gods and cities proper nouns.

استقصاء قلف شجرة الكالبتوس كمانع تاكل للفولاذ الكربوني X52 في الاوساط المختلفة للانابيب الناقلة للنفط الخام Investigation The Bark Of Eucalyptus Tree As Corrosion Inhibitor For Carbon Steel X52 In Different Media Of Crude Oil Pipelines

اسم المؤلف: زينب فؤاد حمزة الشريفي
اسم المشرف: كاظم فنطيل السلطاني
السنة: 2017
الموضوع الدقيق: هندسة المعادن
الدرجة: ماجستير
اللغة: الانكليزية
مكان الجامعة: بابل
الصفحات الاولى:
المستخلص: In the oil and gas industry, the crude oil pipelines which made of low carbon steel suffer from internal corrosion. The corrosion operation is originally related with the presence of the wastewater mixed with the crude oil, especially when it is accompanied by hydrogen sulfide, carbon dioxide, elemental sulfur, inorganic salts, organic acids, and bacteria. Corrosion inhibitors injection in the oilfield is a most common and beneficial method for prevention the pipelines internal corrosion. Because of a high cost and toxic nature of the chemical corrosion inhibitors which used presently in oil industry, it is necessary to promote a less expensive and environmentally acceptable inhibitors, natural plants can be treated as a perfect sources for this purpose.This study investigate the internal corrosion of low carbon steel pipelines in fluid environments, as well as prepare and use natural and locally available plant ( the bark of eucalyptus tree) as a natural corrosion inhibitor, and compared the new inhibitor with a chemical inhibitor used by Missan Oil Company (MOC) in terms of the cost, toxicity, availability and performance.Some experiments were achieved to estimate the performance of a new inhibitor, one of these tests include corrosion measurement by simple immersion in crude oil within and without of inhibitors which added in different amounts 30, 40, 50, and 60 ppm , where the best inhibition efficiencies which get when added the inhibitors in a critical amounts or closest to it, since for the aqueous extract (EB - A) the inhibition efficiency reached (94.4) and (86.71)% at 300 and 323K respectively, and for diethyl ether extract (EB - D) reached (82.87) and (84.6)% at 300 and 323K respectively, while the chemical inhibitor (CRW) which used by MOC reach to (84.21) and (88.73)% at 300 and 323K respectively.optical microscopy examination have been conducted to evaluate the corrosion nature where it show a clear difference in the topography of the immersed samples surface after add the inhibitors at two temperatures.Another tests was achieved to evaluate the corrosion behavior such as potentiostatic polarization and open circuit potential tests in wastewater, since the inhibitor efficiency at 313k reached (88.21)% when add a 60ppm from the EB - A inhibitor to the wastewater in Tafel extrapolation, while it reached (74.91)% when add a 30ppm from the EB - D inhibitor.Several tests was achieved such as FT - IR spectra and using a chemical reagents to detection the presence of many active groups and the presence of tannins, phenols and alkaloids in the Eucalyptus Bark (EB).The results show , that the new corrosion inhibitor is not only equivalent to a chemical inhibitor, but have greatly improvement properties such as : high efficiency , low cost , non - toxic , easily to product, and nonpolluting as compared with chemical inhibitor which is considered toxic and cancering inhibitor.

استقصاء الخواص الفيزيائية والميكانيكية لنحاس الومينا متدرج وظيفيا Investigation Of Physical And Mechanical Properties Of Cu/Al2O3 Functionally Graded Materials

اسم المؤلف: رؤى حاتم كاظم
اسم المشرف: عبد الرحمن كاظم عبد علي
السنة: 2017
الموضوع الدقيق: هندسة المعادن
الدرجة: ماجستير
اللغة: الانكليزية
مكان الجامعة: بابل
الصفحات الاولى:
المستخلص: One of the most important smart material is the functionally graded materials, which had more increasing attention in different engineering applications.In this study, five - layered stepwise Cu/Al2O3 as functionally graded materials have been prepared from copper powder with five percentage of alumina powder as (5, 10, 20, 30, and 40 Wt%) by using powder metallurgy technique. Mixing of copper (34.32 ?m) and alumina (1.439 ?m) powders for two hours and then several disk sample with dimensions (14mm diameter and 10mm thickness) and cylindrical specimens with (18mm diameter and 27 height) have been compacting at different compacting stresses (550, 650 and 750 MPa). However, sintering of specimens for three hours at 850?C under vacuum about has been achieved.Several physical tests such as porosity, electrical resistance and thermal conductivity, X - ray diffraction, X - ray Fluorescence and Particale size analysis have been achieved. Furthermore, Microstructure and mechanical tests such as hardness, compression, double shear and dry sliding wear have been done for preparing samples from composite and functionally graded material.Numerical modeling using finite element analysis by ANSYS software has been presented for copper/alumina joints and compare with copper/alumina functionally graded materials.From the several experimental results, it is clear that the best compacting pressure was 650 MPa is determined by measuring green density at different compacting pressure, hardness increased with the increasing additive percentage of alumina, hardness resultschange in each layer by producing functionally graded materials (FGM) according to the percentage of the harder constituent (i.e. Al2O3) from 53 to 113 HV at compacting pressure 650 MPa, While the shear strength decreases with alumina increased from 72 MPa for layer one to 28 MPa for layer five at compacting pressure 650 MPa. The Wear rate increases as the time and load is increased. The wear resistance increased with increasing contain of Alumina. Results from the numerical modeling, it is clear that residual thermal stresses gradually decreased from the interface to the edges of functionally graded sample whereas in Copper/Alumina joint there is very high thermal residual stress in the joint interface.

امثلية عمليات اللحام باستخدام مصفوفة التضارب Optimization Of Welding Processes Using Confusion Matrix

اسم المؤلف: حسين خليل برهان
اسم المشرف: حيدر الجبوري
السنة: 2015
الموضوع الدقيق: هندسة المعادن
الدرجة: دبلوم عالي
اللغة: الانكليزية
مكان الجامعة: بابل
الصفحات الاولى:
المستخلص: Welding is a materials joining process in which two or more parts coalesced at their contacting surfaces by suitable application of heat and/or pressure.The proposed system consist of three stages : - First stage : preparing the actual samples from the previous research. These stage have multi tests (i.e, residual stress, fatigue life, impact energy, hardness and tensile strength) - Second stage : Translated the result of previous stage depending on speed of welding and heat input. The mechanical properties was related to the heat input and the temperature of the processes of welding. The quantity of the heat input was increased when the speed of welding was slow and heat input decrease when the speed of welding was high, this high heat input led to form coarse grain and this led to decrease the mechanical properties.Third stage : generated software system used different types of error measures, this software include two phase, the first phase is to estimate the error between the actual and predicted tests. While the second phase is to verification of the result phase on the person correlation measures, and this phase show high correlation among welding processes. In general these correlation lied from +1. The verification occur base on the measures of confusion matrix, (i.e SSE, MSE, RMSE ,MAPE, MPE and MAE ).The system satisfy the following results (Accuracy equal 84.37%, True positive (TP) equal 86.66 % and Precision equal 96.2% ).

تاثير معدل التبريد على خواص سبيكة Ag - Cu - Sn Effects Of Cooling Rate On Roperties Of (Ag - Cu Sn) Ternary Alloy

اسم المؤلف: جمان حيدر ساجت
اسم المشرف: حيدر حسن جابر جمال الدين
السنة: 2017
الموضوع الدقيق: هندسة المعادن
الدرجة: دبلوم عالي
اللغة: الانكليزية
مكان الجامعة: بابل
الصفحات الاولى:
المستخلص: Dental fillings is widely used because of good mechanical properties and low cost but also was one of the more fillings topic of discussion and it studied continuously.The objective of this research is studing the effect of the cooling rate on the phases and properties of amalgam. two alloys were prepared by two types of casting (die casting and sand casting) with fixed percentage of tin, copper, silver and zinc for both alloys respectively about (7.5gm, 6.25gm , 10.75gm , 0.5gm).The process done by using an electric furnace in an inert gas atmosphere of argon and alloys thermally treated at a temperature (400C?) for a period of four hours for the purpose of homogenization phases alloys. And then it was studying the microstructure using an optical microscope. And using X - ray diffraction to determine the phases in alloys.The phase evaluation showed that the phases in the amalgam alloy (die alloy) has ? (Ag3Sn) , ? (Cu3Sn), and one other phase ? (Cu6Sn5) and the phases in the amalgam alloy (sand alloy) has ? (Ag3Sn) and ? (Cu3Sn). Then alloys have been converted into powder using a ball mill. The powder was treated thermally output for temperature (100C?) for a period of three hours atmosphere vacuum to remove internal stresses.The amalgam manufactured according to the ADA specification No.1 where he was mixing 0.8gm from each of the mercury and the powder for 30 seconds mined device and then put the dough, resulting in the mold of Teflon and sheds them straining compression amount (14MN / m2) for a period of 85 seconds still stress after that, the sample isextracted from the mold after the half - hour and placed in a glass chamber at a temperature of 37 ± 1C?.Microstructure of the amalgams were studied primarily by x - ray diffraction, optical microscopy.The phase analysis of two amalgams shows two phases; ?1, ?.studied the mechanical properties (tensile, compression, creep, dimensional change, hardness) and the result was that all properties effected with the change of the colling rate.It was conducted two types of corrosion tests are testing the open circuit (OCP) and potentiodynamic polarization in industrial saliva solution at a temperature of 37 ± 1C?.

تاثير اضافة الكالسيوم على البنية المجهرية والخواص الميكانيكية لسبيكة Al - Cu - Mg Effect of Ca Addition On The Microstructure And Mechanical Properties of Al - Cu - Mg Alloys

اسم المؤلف: نور صباح توفيق
اسم المشرف: منذر محمد راضي
السنة: 2014
الموضوع الدقيق: هندسة المعادن
الدرجة: ماجستير
اللغة: الانكليزية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: في هذه الرسالة تم دراسة تاثير اضافة عنصر الكالسيوم بنسب مختلفة ) 3.0 المجهرية والخواص الميكانيكية لسبيكة) المنيوم - نحاس - مغنيسيوم ( , حيث تم انتاج هذه السبائك باستخدام والتي تتضمن )المعاملة المحلولية, )? السباكة الرملية وعوملت حراريا باستخدام المعاملة ا | In this thesis ,the effect of pure Ca element addition in different percents of (0.3,0.6,0.9%) on the mechanical properties of Al - Cu - Mg alloy were studied.The Alloys were produced using sand casting and heat treated using T6 which involve [solution treatment , quenching , artificial aging ], aging process were carried out at 220? C for different periods of time ranging between (5min to5hr).Also the work involves a study on the effect of Ca addition on both grain size as well as the resulting phases before and after heat treatment, samples were examined using optical microscope, Scanning Electron microscope ,X - Ray diffractometer and image - J to estimate the average grain size.The results of hardness and tensile tests for 0.6% Ca and 4hr aging shows the best response as compared to the other alloys. The hardness and strength values have been changed from (78.29HV)(110.57Mpa) during (30min)at 220?C for non - Ca content alloy to(125.9HV)(164.2Mpa) for 0.6%Ca alloy. X - Ray diffraction , results shows the basic phase that forms is Al2CuMg (S??, S? phase) which is considered as the main strengthening phase in AL alloys, and it was found that Ca addition leads to form (Al4Ca) and (Al2Ca)which delay the alloy response to precipitation hardening by delaying the formation of (S)phase. SEM images showed a large and small dimple structure and broken or cracked Al - Ca compounds particles.This indicates that the fracture was ductile fracture in the Al matrix and brittle in these compounds ,.Also presence of microvoids (porosity) on the fracture surface is formed at the interfaces between Ca compounds and Al matrix enhanced the crack propagation through their center. The presence of the secondary phases precipitates (Al2CuMg ,Al2Ca and Al4Ca) in the fracture surface also contributed to ameliorate the mechanical properties by increasing the bonding of the matrix and reduced the ductility.Also Ca addition in the range of (0.3 - 0.6%) gives rise to grains refining ,While increasing Ca content up 0.9%wt coarsing the grains, which leads to decrease the hardness and tensile strength, From these results the decrease in tensile strength with increasing Ca content over 0.9% seems to be attributed to the reduction in elongation caused by the occurrence of micro porosity due to Ca addition.

تخطيط مسار نقطي خال من الاصطدام لروبوت ممفصل ذا خمس درجات حرية Point - To - Point Free Collision Path Planning of 5 DOF Articulated Robot

اسم المؤلف: محمد عبد الرحمن غفور
اسم المشرف: تحسين فاضل عباس
السنة: 2014
الموضوع الدقيق: هندسة الانتاج
الدرجة: ماجستير
اللغة: الانكليزية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان الهدف الرئيسي من هذا البحث هو ايجاد مسار لمفاصل الروبوت وللماسك النهائي في الروبوت خلال حركة الماسك من نقطة البداية الى نقطة الهدف المراد الوصول اليها خلال حيز مؤتمت بدون الاصطدام مع العوائق الموجودة في بيئة الروبوت اعتمادا على الحل العلوي لاذرع الروب | The main objective of this research is to find a path for the robot joints and gripper from the given start point to the desired goal point without collision with the obstacles which exist in the robot environment depending on the robot links upper solution. This research will investigate the problem of path planning for a 5 axis articulated robot, operating in an environment with obstacles whose boundaries are enveloped by a spherical shape. The path planning approach has been developed in the robot joint space and consists of five phases : The first phase is using Bezier, Hermit, B - spline and NURBS curve techniques considering their control points weight not constant. The second phase is to generate a sufficient number of intermediate points in Cartesian space along those curves. The third phase converts the coordinate of the generated intermediate points from its Cartesian space into joint space and move the robot gripper along the generated path. The fourth phase screens the generated four Bezier, Hermite, B - Spline and NURBS paths in order to choose the best one. The fifth phase is developing the chosen path by using proposed algorithm to improve the selected path.Both forward and inverse kinematics solutions for the robot links using Denavite - Hartenberg representation are important step to determine the manipulator's joint angles and Cartesian coordinates, that assists generating the required path which has been derived in this work.Matlab program has been used as an assistant program to analyze, sketch and implement the algorithms of forward kinematics, inverse kinematics and path planning.This work will not be limited to theoretical studies or simulations, experiments have been run with various tests, on "educational robot" Lab - Volt R5150 to assess which path is the better ability in avoiding the obstacles. The method applies to robots in a fixed and known environment. A number of experiments have been carried out to test the ability of the robot arm to reach its goal without collision It’s found that Bezier curve was the chosen path because it was the better obstacle avoidance and shorter path.

دراسة المفاهيم التقليدية والحديثة في نظرية ادارة المشروع Conventional & Modern Study Theory of Project Management

اسم المؤلف: علي كريم عطية
اسم المشرف: مازن بكر عادل
السنة: 2007
الموضوع الدقيق: الهندسة الصناعية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تعد ادارة المشروع الاسلوب الاكثر كفاءة لتنفيذ وانجاز المشاريع وتطبق في كافة مراحل دورة حياة المشروع والمتخصص في هذا المجال هو في امس الحاجة الى وجود اساس نظري واضح المعالم كي يستطيع من خلاله ايجاد واستخدام الادوات المناسبة والتقنيات ذات الكفاءة العالية في | The Project Management is applying the knowledge and the skills and newly techniques on project activities in order to get or to achieve the investments requirement and the benefits from the project, and it is consider as the style which is the most efficient to execute and to achieve the project and apply in all life cycle of the project and the techniques person in this field, he is need to person of clear practical fundamental in order to he is able by through it to find and using the suitable tools and techniques with high efficiency in achievement the duties that it is order to do it so start the searching to explain the head lines of contents of the project management theory according to the conventional looking to it, and it was been found since appearance the since and program of the project management at the ends of 6th century from the last century and till the last of 1990, and the research try to returning the practical fundamental making to management project and construct it is constitutions with new style by help of system of last diagram, that my be it can control the whole project management and exactly the planning phase that considers as a center of project management. And take place a large development and extensive jumping and appear new experiences or new techniques in most scientific fields, also there is a big progressive in computer and the softwarethat used in it and can get benefits from these by renew the ways of project management and with the beginning of 21 century, a purer new philosophies depends on thestyle which look after the lean thinking in using the least from every thing to obtained the best in a quality specification and excellent quality, and the researcher start to sign to the new scientific understanding which has a strong connection with the management of the project.He is concentrated on the management foundation for project management in new looking depend on principle and foundations of new philosophy in thinking which are the thinking to reach the newly looking can be called LEAN PROJECT MANAGEMENT after that he do the study to tow situation of water resources projects that applied in it to a check the works in right scientific way and excellent style, and between history of project management in Iraq that lead to effect on the project in few proportion and it is influence in different side of quality and time and cost and provide many attention through it can renew the project management and get benefit from the scientific development to get the best result when management and achieve the execution of the project.

دراسة سلوك البلى الترددي لمواد مركبة ذات اساس من سبيكة المنيوم / sic تحت ظروف الانزلاق الجاف والرطب A Study On The Reciprocating Wear Behavior of Aluminum Alloy / SiC Composites Under Dry And Wet Conditions

اسم المؤلف: عتبة حسين علوان
اسم المشرف: احمد علي اكبر اكبر
السنة: 2014
الموضوع الدقيق: هندسة المعادن
الدرجة: ماجستير
اللغة: الانكليزية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تم في هذا البحث دراسة معدل البلى لاحدى سبائك الالمنيوم ((AA2024) (Al - Cu - Mg ومواد مركبة عن طريق تصنيع جهاز بلى ترددي تبعا للمقياس العالمي ( ASTM G133) ذو ترتيبة المسمار على المستوى (Pin on Flat) لمتغيرات مختلفة (الحمل المسلط , النسبة الوزنيه لدقائق كا | In this work the wear rate of one of aluminum alloys (Al - Cu - Mg) (AA 2024) and composite materials, has been studied by manufacturing a reciprocating wear device according to the International Standard (ASTM G 133 Pin on Flat) for different variables (applied load, weight percentage of (SiC) and sliding speed) under dry and wet (lubrication) conditions. Stir casting method has been used to prepare a composite material by using vortex technique to force the particles inside the molten metal (Al - alloy) and to distribute them regularly. The composite materials reinforced with different weight percentages of SiC (3, 6, 9, 12 wt%) are used. The base alloy and composite materials samples were tested to investigate the microstructure, and phases using optical microscope and Vickers hardness, wear rate, and the worn surfaces by using scanning electron microscope (SEM). From the results of microscopic examination it is found that the microstructure of alloy matrix was fine dendrites, in addition to the SiC particles that distributed near homogenously in the alloy matrix. The hardness test results showed that, the increasing of the weight percentage of (SiC) leads to increase the hardness, and the highest value of hardness was found at 12wt% SiC. Also the results showed that the wear rate increases with applied load for all weight percentage of reinforced particles (SiC).With increasing the load, more wear tracks, deep, and closed paths are formed and severe wear happens under dry condition but the lubrication case has less effect than dry case.It was shown that wear rate of both base alloy and composites under various conditions, increases with increasing of applied load and sliding speed but the wear rate decreases with increasing the SiC wt% in composite.Statistical method using software (Minitab 16) was used to study the effect of wear rate for both the base alloy and composite material by using three variables; applied load (X1), silicon carbide proportion (X2), sliding speed (X3), with five levels of each variable. It is concluded that the optimum weight loss under dry case was 0.0014g, The combined effect of variables and the wear rate was obtained and which variable are more influential, as shown in the equation below : D = 0.056703 - 0.002164 X2 - 0.000282 X3+ 0.000017 X1 X3 +0.000010X2 X3 While under lubrication case that the optimum weight loss was 0.0037g and the combined effect of variables and the wear rate was obtained and which variable are more influential, as shown in the equation below : L= 0.009607 + 0.002825 X1 - 0.002375 X2 + 0.001100 X3 + 0.001664 X3 2 + 0.004700 X1 X3 + 0.002700 X2 X3 The applied load (X1) and sliding speed (X3) have the largest effect on wear rate.

السحب العميق المتعدد المراحل للاقداح السداسية Multistage Deep Drawing of Hexagonal Cups

اسم المؤلف: صبيح سلمان داود
اسم المشرف: وليد خالد جواد
السنة: 2014
الموضوع الدقيق: هندسة الانتاج
الدرجة: دكتوراه
اللغة: الانكليزية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The aim of this work is to design and manufacturing a multistage (three stages) deep drawing dies to produce cylindrical and hexagonal cups of (43,33.1,26.8)mm diagonal diameter through two methods. The first method by drawing the hexagonal cups directly by using hexagonal orifice die from a flat sheet (blank) of (80mm) diameter and (0.7) mm sheet thickness for (1006 - AISI) hot rolling low carbon steel material.The second method by redrawing a cylindrical cups of (43,33.1,26.8) mm outer diameter (produced previously by a cylindrical orifice die) in to hexagonal orifice die which transform (convert) these cylindrical cups into hexagonal cups of (43,33.1,26.8)mm diagonal diameter.For all stages of drawing hexagonal cups, wall corner radius of die (0.7, 4)mm, with punch and die profile radius of (4 and 8) mm and drawing speed of (50, 200, 500) mm/min were used to study the effect of these parameter on drawing forces, cup wall thickness, strain distribution over the cup wall and surface defect of the cup wall.A commercially finite element soft ware (ANSYS 11.0)was used to perform the numerical simulation for cylindrical and hexagonal cups in three stages of drawing process. A comparison between theoretical (simulation) and experimental results lie within average of (15 - 20%), and the agreement is good in the first stage.The results shown that excessive metal flow ,maximum thinning of cup wall and maximum strain occurred at corner radius of (0.7) mm and at drawing speed of (500mm/min )for hexagonal cup produced directly from flat sheet.The results shown that the best thickness distribution and strain distribution over the cup wall, better cup wall surface (less surface defects) and lowest drawing force was with percentage (63.8%,45.4%,74.1%) respectively occurred when transform (converting) the cylindrical cup into hexagonal cup with wall corner radius of die (Rc= 4)mm in three stages.

دراسة زاوية تعشق العدة في عمليات التفريز Studying Tool Engagement Angle In Milling Process

اسم المؤلف: ليث فاضل شاكر
اسم المشرف: ليث عبد الله محمد
السنة: 2014
الموضوع الدقيق: هندسة الانتاج
الدرجة: ماجستير
اللغة: الانكليزية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: هذه الاطروحة تعنى بدراسة تاثير زاوية تعشيق العدة بالمشغولة على ستراتيجيات ونتائج عمليات التفريز بالعدد ذات النهايات المسطحة. تم تصميم نموذجين (CAD model) باستخدام برنامج (Solid work 2013) الاول على شكل كونتور خارجي والاخر على شكل بوكيت داخلي وبعد ذلك تم | This work focuses on the effect of controlling tool engagement angle (TEA) on the milling process planning and the results of end milling operations. Two CAD models has been designed by using Solid Work 2013 software, then G - code have been generated and simulated by using Surfcam V5 software with (Fanuc post processing). AL7075 - T6 alloy has been used for its high machinability, dry machining (no coolant) has been done on 3 - axes milling machine (C - tek) available in the University of Technology Training and Workshop Center.Feeds, speeds and other machining parameters (axial and redial depth of cut) have been selected according to machining handbooks recommendations. Machining of workpieces has been accomplished by using two techniques (two types of tool - path), first one was conventional tool - path machining (contour parallel tool - path), and the second was by using TRUEMILL technique (true engagement controlled tool - path) by Surfcam V5. Thirty experiment have been designed, four of them have been failed, ten have been accomplished and the others neglected for reasonable causes as it will be discussed. Finally a comparison between the two techniques has been made focusing on machining time, material removal rate, cutting temperature and surface roughness. The results confirm that TEA control leads to reduce machining time, we have a time reduction in about (80%) for contour machining and (57%) for pocket machining. Cutting heat was under control though the feeds and the axial depths of cut went higher, also by controlling tool engagement angle we skipped the cause of failure of some experiment in conventional tool - path machining. Surface roughness was not that affected by controlling tool engagement angle, the minimum surface roughness in hand is (0.43 µm), it is higher than the best result of a previous work for the same material by 50%.

دراسة تجريبية حول مسحوق حبيبات النحاس ذات الحجم النانوي باستخدام الترسيب الكهربائي المصحوب بالامواج الفوق صوتية Experimental Study of Nanosized Copper Powder Using Sonoelectrodeposition Process

اسم المؤلف: حيدر ياسر ثامر الياسري
اسم المشرف: محمد جاسم كاظم عدنان شمخي جبر
السنة: 2014
الموضوع الدقيق: هندسة المعادن
الدرجة: ماجستير
اللغة: الانكليزية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: عملية الترسيب او التحليل الكھربائي تعتبر من الطرق التصنيعية الرئيسية التي تستخدم لانتاج مختلف الاشكال والاحجام (ضمن المدى الميكروي) من حبيبات مسحوق معدن النحاس والتي تستخدم لاحقا بواسطة تكنولوجيا المساحيق لانتاج اجزاء محددة. ايضا استخدمت ھذه الطريقة بمد | Electrolytic or electrodeposition process is considered a main way to produce many shapes and sizes (micro range) of copper powder to be used in powder metallurgy process. It is used broadly to deposit copper coatings with nanosized grains, but it is rarely used to produce nanosized particles of copper. Reaching this goal is highly dependent on the optimum design of the parameters of electrodeposition process.This work aims to study the important variables that most affect the electrodeposition process outputs. These variables are : copper sulphate pentahydrate salt concentration CuSO4.5H2O (1, 5.5, and 10) g/l, cathodic current density (12.5, 25 , and 37.5) mA/cm2, ultrasonic (20 KHz frequency) vibration amplitude (5%, 20%, and 35%) from the maximum amplitude (1 ?m), and amount of sulphuric acid H2SO4 (H2SO4 concentration > 97%) in electrodeposition cell (0.05, 0.10, and 0.15) ml/l. The study of effects of these variables is concerned with size of resultant powder particles, also their effect on the purity, morphology, and shapes of particles is studied, and the crystallinity of particles is also covered.The design of experiment (DOE) approach is applied here through Taguchi design of experiments, to manage and analyze the results and study the specific effects of each. The arrangement of variables’ levels is done using the setup of (Taguchi L9).The analysis of experiment tests of the study of electrodeposition process to get copper nanoparticles showed that all variables have effect on the size of resultant copper particles, but in different ways and degrees. The mean particle size of all samples is about 86 nm. It was found that the increasing of concentration of copper sulphate salt (1, 5.5, and 10) g/l had a negative on the increasing the size of copper particles in the range (71, 69, and 117) nm.While the increasing of cathodic current density (12.5, 25 , and 37.5) mA/cm2 had an effect of decreasing the particle size of copper in the range (114, 75, and 68) nm. The case was the same for increasing of amplitude of ultrasonic vibration, where increasing it (5%, 20%, and 35%) caused decreasing in the particle size in the range (97, 92, and 68) nm. And the effect of acid amount (0.05, 0.10, and 0.15) ml/l was multiple because it decreased the particle size first and increased it later in the range (90, 65, and 102) nm. The amount of effect of each variable on the process was calculated using specific equations of Taguchi design. It was found that the current density has the bigger effect (35%) on the resultant particle size (it minimized the size). The salt copper concentration has the second effect (34%) (it maximized the size), and thirdly the acid concentration effect is 19% (it had multiple effect on the size).Finally the ultrasonic vibration has 12% effect (it minimized the size). The optimum values of process parameters that lead to minimum size of the particles were : CuSO4.5H2O concentration = 5.5 g/l, Current density = 37.5 mA/cm2, Ultrasonic amplitude = 35%, H2SO4 concentration = 0.1 ml/l.The SEM photographs were used to examine the morphology of particles. The results show that the shape and morphology widely vary between many modes : from treelike through irregular, angular, or rounded shapes to a wellfaceted truncated octahedron. The forming of well - faceted truncated octahedron copper particles is related strongly to the presence of ultrasonic vibration which plays the role of inhibitor.Energy dispersive spectroscopy (EDS) elemental analysis of copper nanoparticles indicates the high purity of most of samples except the cases where there are traces of oxygen from very thin layer of oxides and/or carbon from residual alcohol.The x - ray diffraction studies reveal that the resulting particles are a crystalline copper element with a face center cubic (FCC) crystal structure.

تطبيق نظام دعم القرار لانشطة الصيانة في مصفى الدورة Application of A Decision Support System For Maintenance Activities In Al - Daura Oil Refinery

اسم المؤلف: مصطفى محمد علي منصور
اسم المشرف: لمياء محمد داود لمى عدنان حميد
السنة: 2014
الموضوع الدقيق: الهندسة الصناعية
الدرجة: ماجستير
اللغة: الانكليزية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: في ھذا البحث تم دراسة انشطة الصيانة في معمل دھون 3 احد معامل الدھون في مصفى الدورة حيث تم اختيار ھذا المعمل كونھ الاحدث والاكثر انتاجية مقارنة مع المعملين الاخرين وتم اخذ بيانات انشطة الصيانة لمدة عشر اشھر متتاليھ من ايار 2012 ولغاية شباط 2013 علما ان وح | In this research maintenance activities in lube oil factory (3) of Daura refineries is investigated for ten consecutive months from May (2012) to February (2013).This factory is the newest and largest in its capacity compared with lube oil factory (1 and 2). Dewaxing unit produces the greater products compared with other production units in lube oil factory (3). The frequency of breakdowns and type of maintenance were identified, Pareto chart are used to analyze the collected data. Results indicated that %95 of breakdowns of different equipments (pumps, exchangers, compressors, docks, filters, furnaces and towers) are due to mechanical causes, the rest are related to electrical causes.Pareto chart highlights that the most frequent failure for both pumps and exchangers followed by compressors and other equipments of lube oil factory 3.Loss production cost due to maintenance activities was also conducted in this study so as to analyze different aspects of maintenance activities for lube oil factory (3).The total loss in production due to breakdown in the ten months of this study is (99 Billion ID). It is worth’s mentioning that pumps registered the highest losses of production cost due to bad maintenance. Accordingly, decision making for maintenance activities is a multiattribute and decision support system is crucial to signify priorities and definealternatives. ERGO (Latin word meaning "therefore" or Greek word meaning "work", used as a prefix ergo - , for example, in ergonomics and it is generalpurpose decision support system using 35 criterion to choose the best alternatives) is employed so as to evaluate detailed scope and the best of best alternatives. ERGO results indicated that Pumps are the best alternative offered to decision maker to conduct the necessary maintenance ERGO identifies the equipment with the most frequent breakdown indewaxing unit, which causes the greater loss in production cost. Compressors were identified as the highest frequency failure equipment(s). Combining two criteria (frequency of failure and lost production cost) reveals that pumps are the best alternative.

تقليل ضياعات القص في مشكلة قطع الخامات احادية البعد باستخدام نموذج برنامج جاهز Trim Loss Minimization In One - Dimensional Cutting Stock Problem Using A Ready Software Model

اسم المؤلف: سلام قدوري داود
اسم المشرف: سوسن صبيح الزبيدي
السنة: 2014
الموضوع الدقيق: الهندسة الصناعية
الدرجة: ماجستير
اللغة: الانكليزية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تعتبر مشكلة قص الخامات واحدة من المشاكـل العملية المهمـة، لذا ركز البحث على دراسة مشكلة قص الخامات احادية البعد بالتفصيل، حيث تم دراسة تصنيف وخصائص وطرق حل هذا النوع من المشاكل بالاضافـة الى اقتراح اسلـوب حـل مناسب لتقليل ضياعات القص الحاصلـة في بيئـة ا | Cutting stock problem is one of the important operation problems. The one dimensional cutting stock problem is considered as obvious problem which should be centered to be solved, so this thesis focuses on studying classification, characteristics and solution methods for this problem, in addition to suggest suitable approach for minimization of the trim losses in actual environment, as it is required to fulfill all of the small required items with different lengths and quantities by cutting the identical large objects which are available as stock. The variety of lengths and quantities of these small required items makes the problem obvious in complexity to fulfill all items with minimization of Integer Linear Programing (ILP) which is aided by Advanced Interactive Multidimensional Modeling System (AIMMS) software used to solve research problems. This software used because that getting of accurate details and speed results for waste amounts, number of used stocks, total and efficient cutting patterns that are generated to getoptimal solutions.Our study has been applied in an actual environment (housing project with 41 building units in Azezeiyah - Wasset) being carried out by Al - Mansour Company of Iraq Ministry of Construction and Housing, where the reinforcement steel (Rebar) with standard length is considered as a backbone component of building structure.These problems have been studied according to different rebar diameter (25 mm, 16 mm, 12 mm, and 10 mm), where each problem is subdivided and solved according to basic building activity designs (foundation, columns, beams, slabs, stairs, balcony, and front arch building entrance), trim losses which were resulting from certain activity design - diameter problem that have lengths longer than required item lengths in the next activity designs are stored and utilized to get optimal stock ratios. The utilization stock ratio which is resulting of suggested solution approach (ILP) for all these one dimensional cutting stock problems has reached (98.53%), while the utilization of used stock in that actual environment got by Al - Mansour Company is lower than this percentage.

تاثير المعاملة بالليزر على مقاومة التاكل للفولاذ المقاوم للصدا نوع 304 Effect of Laser Treatment On Corrosion Resistance of 304 Stainless Steel

اسم المؤلف: زمن عبد الرزاق عبد الوهاب
اسم المشرف: محمد جاسم كاظم سامي ابراهيم جعفر
السنة: 2014
الموضوع الدقيق: هندسة المعادن
الدرجة: ماجستير
اللغة: الانكليزية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تعتبر هذه الدراسة بانها محاولة لتحسين مقاومة التاكل للصلب المقاوم للصدا من نوع 304 عن طريق الانصهار السطحى بالليزر. تم استخدام تقنية منحني تافل لتحديد معدلات تاكل الصلب المقاوم للصدا نوع 304 في محلول 3.5? كلوريد الصوديوم عند اربعة حالات مختلفة. الاولى بدو | The present work represents an attempt to improve corrosion resistance of sensitized 304 stainless steel by laser surface melting treatment. Tafel extrapolation technique was used to determine the corrosion rates of stainless steel type 304 in 3.5% NaCl in four conditions. The first condition is as received, the second sensitized microstructures at temperatures 850 oC for one hour, the third condition is treating the stainless steel alloy by laser surface melting (LSM) without sensitization. The fourth condition is studying the effect of LSM on sensitized stainless steel.The main results obtained are expressed in terms of corrosion parameters through electrochemical behavior : E°, I°, E Corr., ICorr., EP., IP, EPit. and IPit.These parameters are strongly dependent on the microstructures of the alloy. The results reveal when the potentials increase, this means that the microstructure becomes thermodynamically more stable and has good corrosion resistance. The above electrochemical parameters for sensitized 304 stainless steel show that localized corrosion rate increases due to precipitation of chromium carbides on grain boundaries and to the sensitization process affecting the phases. The LSM treatment shifts the potential toward noble direction, the corrosion current densities values shift to lower values. Generally, a change in surface hardness shows a microstructure modification in metallic bonds. The comparison of anodic polarization curves indicates that the corrosion rates for laser treated specimens are reduced. Increase in corrosion resistance probably means that most inclusions at the surface have been dissolved in the structure due to melting or alternatively, they are covered by molten materials. An interesting feature is the systematic shift of the pitting potential in the noble region with a laser treatment. This result confirms that the laser treatment can be used successfully to improve the localized corrosion resistance.

دراسة الخواص الترايبولوجية لمادة متراكبة ذات اساس نحاس A Study of Tribological Properties of Copper Matrix Composite Material

اسم المؤلف: مريم عبد العظيم باقر
اسم المشرف: اسراء عبد القادر عزيز
السنة: 2008
الموضوع الدقيق: هندسة المعادن
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف البحث الى دراسة مقاومة البلى والاحتكاك للمادة المتراكبة ذات اساس نحاس من نوع ? - براص (Cu - 29.5%Zn) والمقواة بدقائق من كاربيد السليكون مرة ودقائق من الكرافيت مرة اخرى. وكانت نسب الاضافة wt%(5، 10، 15) لكل منهما. لقد تم تصنيع هذه المواد المتراكب | This research is devoted to study the wear resistance and coefficient of friction of copper matrix composite type - brass (Cu - 29.5%Zn) which reinforced with silicon carbide particles in one state and graphite particles in another and the addition percent was (5,10,15) % for each. Preparation of composite materials carried out by stir casting using vortex technique.A study of adhesive wear resistance was carried out by using the pin - on - disk technique for the base alloy and composites materials in different conditions by measuring the coefficient of friction and wear rate as well as the effect of each factor from applied load and sliding speed and type of composites.Three loads (5,10,15) N were used at constant sliding speed 3.7 m/sec. as well as three speeds (2.7 , 3.7 , 4.7) m/sec were used with constant applied load at 10 N.The results showed that the wear rate is increase in general with increasing the applied load , but the composite material reinforced with graphite particles showed wear rate lower than that of the base alloy and the composite material reinforced with silicon carbide particles. While, when different sliding speeds were used , the results showed that the wear rate is decrease with increasing sliding speed. It is clear that the composite material reinforced with graphite particle has small wear rate and coefficient of friction as compared with base alloy and composite material reinforced with silicon carbide. It is clear from coefficient of friction that it is increase with increasing the time until the It is clear from measuring the change in surface temperature for each one of materials the base alloy and composites materials under the effect of different loads (5, 10 , 15) N and at constant sliding speed 3.7 m/sec , rising in temperature is noted with increase the value of applied load and the composite material reinforced with graphite particles showed remarkable decreasing in temperature as compared with base alloy and composite material reinforced with silicon carbide.

دراسة تاثير سرعة الدوران ودرجة الصب على توزيع السليكون في سبيكة Al - 23% Si بسباكة الطرد المركزي Study The Effect of Rotation Speed And Pouring Temperature On The Distribution of Si In The (Al - 23% Si) Alloy Produced By Centrifugal Casting

اسم المؤلف: عبد الجبار سعد جمعة
اسم المشرف: نوال عزت عبد اللطيف رابحة صالح ياسين
السنة: 2012
الموضوع الدقيق: هندسة المعادن
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف البحث الى تحضير مادة متدرجة وظيفيا" ( FGM ) باستعمال طريقة السباكة بالطرد المركزي ودراسة تاثير متغيرات العملية على البنية المجهرية لسبيكة المنيوم - سيليكون فوق اليوتكتك (Al - 23%Si ). تمت دراسة تاثير كل من سرعة دوران قالب السباكة ودرجة حرارة الصب ( ا | The aim of this study was to prepare a functionally graded material by using centrifugal casting method and study effect of parameters process on the microstructure of a hypereutectic ( Al - 23%Si) alloy. Effect the rotation speed of mold casting and overheating temperature on the microstructure and hardness of ahypereutectic ( Al - 23%Si) alloy were investigated. Therefore, the melt was overheated to( 800,900) C? and poured in the centrifugal casting mold after preheating by used gaseous torch to (100) C?. Then we obtained on cylinders at different rotation speed (765,840,1043,1712,1878) r.p.m. Optical microscopy and scanning electron microscopy used to study the microstructure to produce samples. The results showed that the overheating temperature and mold rotation speed affect on the grain size and volume fraction of ( ? - Si) phase, increasing of the overheating temperature due to increasing average volume fraction and decreased the grain size of primary silicon, but increasing mold rotation speed due to increasing the average volume fraction in the inner layer from cylinder thickness and decreased in the intermediate and outer layer , also decreased the grain size of primary silicon. The maximize volume fraction was in the inner layer from a cylinder thickness obtained at rotation speed (1878) r.p.m. and poring temperature (900)C? , where the values of volume fraction of ( ? - Si) phase are (35%) and obtained on completely functionally graded material. The results of micro structural observations showed that centrifugal casting process contributed to change the eutectic phase morphology from coarse needle - like structure to fibrous structure at increasing mold rotation speed but increased pouring temperature due to invert, and the results showed found thickness of (Si) particles in the metallic matrix decreased with increased rotation speed. The results of hardness tests to a cylinders samples showed maximum hardness values in the inner layer from cylinder thickness and increased with increasing mold rotation speed but it is decrease with increasing rotation speed. values hardness in all layers decrease with increasing pouring temperature. The results of wear tests showed maximum wear resistant was in the inner layer from cylinder thickness at rotation speed (1878) r.p.m. and poring temperature (800)C? and then coming outer layer but minimum wear resistant was in the intermediate layer.

المعاملة السطحية بالليزر لحديد الزهر الرمادي باستخدام ليزر (Nd : YAG - Nano Second) Laser Surface Heat Treatment For Gray Cast Iron Using Nano Second Nd : YAG Laser

اسم المؤلف: بلال احمد حبيب
اسم المشرف: رابحة صالح ياسين هجران زين العابدين طعمة
السنة: 2014
الموضوع الدقيق: هندسة المعادن
الدرجة: ماجستير
اللغة: الانكليزية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: في هذا البحث، تم استخدام تاثير معلمات الليزر لتحسين الخواص السطحية للحديد الزهر الرمادي، وذلك باستخدام جهاز Nd : YAG ليزر بطول موجي nm(1064 (، البعد البؤري cm( 5 ,10,18)، وامد النبظة ns (10). استخدمت طريقة الانصهار السطحي بالليزر في تصليد العينات، الى | In this thesis , the effect of laser parameters is used for perfection of the surface characteristics for gray cast iron , using pulsed Nd : YAG laser with wavelength of (1064nm ).The laser surface glazing and shocking methods have been used in hardening the specimens , besides using the laser energy in treatment of (1.2 J) , pulse duration (10 ns), with different focal length of (5,10,18) cm and used the (air ,water , DMSO) as a active medium. In laser surface engineering the micro hardness, roughness and wear rate examinations deliberated before and after laser treatment. The effect of laser parameters includes : The effect of the pulse repetition rate (P.R.R) , the result shows , thevalue of the micro hardness of work pieces reduced but the variation in the value hardness decreased. For the effect of the medium used (air, water, DMSO) it was found with increasing the water and DMSO high the value of the micro hardness of work piece increased and value of the (loss of weight , wear rate, surface roughness ) reduced. After treatment by laser the amount of loss in weight is less than the loss of weight with the base metal (before the treatment) , so the results reveal an improvement in wear rate after treatment by laser. And for the effect of overlapping technique ,it was found that the best percentage for overlapping technique ratio is 50% for the selected laser energy. The value of micro hardness increased by moving away from the center of the laser strike on the work piece.

تاثير اضافة عنصر النيكل الى سبيكة Al - 4% Cu - 1.5% Mg The Effect of Ni Addition To Al - 4 % Cu - 1.5% Mg Alloy

اسم المؤلف: اسيل احمد اموري
اسم المشرف: منذر محمد راضي
السنة: 2008
الموضوع الدقيق: هندسة المعادن
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: في هذا البحث تم دراسة تاثير اضافة عنصر النيكل النقي وبنسب مختلفة (wt % 5 - 3 - 2 - 1) الى منصهر سبيكة المنيوم - نحاس - مغنيسيوم وتمت سباكتها بوساطة السباكة بالقوالب المعدنية ومن ثم اجراء المعاملة الحرارية التي شملت (عملية التجانس الحراري على السبائك بعدها | The studying effect of adding pure nickel element in different percentages to (Aluminum - 4%Copper - 1.5%Magnesium) during alloy molten state by die casting procedure, and then make the heat treatment that includes : (the thermal homogenizing followed by heat treatment (T6) which includes solution treatment followed by artificial aging at 220 C? at different times within the range (30 min. - 5 hr.)). Also had been studied the effect of pure nickel element on microstructure and on grain size and the types of phase that created in alloys produced by founding by using optical microscope , x - ray diffraction test device and a program that calculates the volume fraction of particles (J - image). So when we tested the hardness, the result showed that the alloy with highest adding rate (5% wt) have the best response between other alloys for hardening in longer time period and we reached to highest hardness (125 H.V) in time period (4hr) at (220 C?). While the alloy that doesn't have nickel reached to highest hardness equal to (112 H.V) in time period less than (2hr). The phases that created in alloys had been listed through analysis the x - ray diffraction and study the microstructure; we found the phase (Al7Cu4Ni) that be responsible on showing in alloy's response to precipitation hardening which leads to delay, also we found that the adding of nickel causes increase and improve in properties of tensile strength, yield strength and elongation, this is belong to presence of nickel that takes two ways, a part of it dissolves with Aluminum and copper and produce the phase (Al7Cu4Ni) which slows producing the phase (Al2CuMg), and other part refining grains size at highest temperature degrees that leads to increase in strength and hardness with higher rates for alloys contain nickel in comparison to those empty of nickel.

الحماية من التاكل لقواعد الاعمدة الكهربائية في الترب ذات المقاومية المنخفضة Corrosion Protection of Electrical Bar Stands In Low Resistivity Soil

اسم المؤلف: اياد نصيف جاسم
اسم المشرف: سامي ابراهيم جعفر الربيعي
السنة: 2014
الموضوع الدقيق: هندسة المعادن
الدرجة: ماجستير
اللغة: الانكليزية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يستخدم الفولاذ المغلون في تصنيع الاعمدة الكهربائية لامتلاكه خواص ميكانيكية جيدة ومقاومة تاكل عالية. وتحت الظروف الاعتيادية يعاني العمود من التاكل بعد عدة سنوات من الخدمة.يصنع عمود الكهرباء من فولاذ St - 52 والمطابق للمواصفة DIN الالمانية ويتالف من ثلاثة | Galvanized steel is used in electrical poles because of the good combination of its mechanical properties and the corrosion resistance. Under normal conditions, electrical pole suffered from corrosion after some years in service. Electrical poles, which were made according to Germany standard DIN st.52, consist of three parts; the upper, mid and lower part. This study focuses on the last part because the surrounding soil of electrical pole is more corrosive than the atmospheric environment, which surrounds to other two parts of the electrical pole. Soil resistivity is the one variable that has the greatest influence on corrosion rate. Electrical poles which at buried in low resistivity soils will generally be anode, whereas electrical poles buried in adjacent high resistivity soils will generally low corrosion.The electrolyte in this work was prepared according to the values of Iraqi soil resistivity. Sodium chloride (NaCl) was used in different concentrations of (2, 2.5, 3 and 3.5) wt. %, which are equivalent to 27, 24, 20 and 18 ohm.cm. Two methods were used in this work in order to improve corrosion resistance, the first method galvanizing process in different thicknesses (80, 90,100,110,120 and130) µm and the second method is coating by different types of Iraqi paints (D - 5547) with hardener (H - 1457)and(G - 5532,G - 5533,D - 5542) with hardener(H - 5533) The corrosion rate and corrosion potential of steel increases and decreases with the increase in NaCl wt.% concentration respectively. Corrosion rates (mpy) with coating thickness are achieved as a function of environment in different soil resistivities. The more corrosion resistance occurs at 120 µm galvanized layer. Micro cracks appear at 130 µm galvanized thickness.In this work, two mixed ratios of paint and hardener were used. These ratios are 2 : 1 and 1 : 1. Paint with mixing ratio equal to 2 : 1 of G - 5532 + G 5533and mixing ratio 1 : 1 D 5542 with hardener 5530 gave the more corrosion resistance.The coating thickness has a direct influence on the performance or life of the electrical pole. As the thickness of galvanized layer increases, the life of protection increases until 120 µm. The life of a zinc coating is a linear function of coating weight for any specific environment. The efficiency of coated electrical pole either by galvanization or paint process was a proximately between 94% to 97% and 98% to 99.6% respectively.

سلوك المواد فائقة اللدونة ذات البنية المجهرية الناعمة لسبيكة المغنيسيوم نوع AZ31B والمشكلة بواسطة التشكيل العالي الانفعال Superplastic Behavior of Fine Grained AZ31B Magnesium Alloy Processed By Severe Plastic Deformation

اسم المؤلف: زياد طارق عبد الوهاب
اسم المشرف: ازل رفعت اسماعيل
السنة: 2014
الموضوع الدقيق: هندسة الانتاج
الدرجة: ماجستير
اللغة: الانكليزية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: Superplastic properties and microstructure evolution of commercial AZ31B magnesium alloy processed by two different severe plastic deformation methods Equal Channel Angular Pressing (ECAP) and Equal Channel Angular Rolling) ECAR) were studied. Samples were tested in tension at temperature of 623 K and strain rate ranging from 2.4×10 - 4 1×10 - 2 s - 1. ECAP die with 10 ×10 mm cross section channel, oblique angle of ?=90° and ?=13° was designed to refine the alloy microstructure at temperature of 473 K using route BC. Application of ECAP showed a remarkable grain refinement for AZ31B Mg alloy from 14.1 to 2.1?m after three ECAP passes. Maximum superplastic elongation of 261% was achieved at 623 K and strain rate of 2.45×10 - 4 s - 1. The measured strain rate sensitivity was m = 0.33 demonstrating that viscous glide control creep was the dominant deformation mechanism. In most investigation used ECAR process, the die temperature was set to room temperature, in order to avoid cracking intermediate annealing was used for AZ31B Mg alloy which has poor formability at room temperature. This is caused by a lack of active slip systems, especially in the <c+a> direction. However, in this study a special isothermal ECAR die capable of operating without intermediate annealing was used to process AZ31B Mg alloy. The ECAR was carried out at 623 K using a die of ?115 ° channel angle and without rotation. Processing by ECAR showed less effect on the microstructure refinement where the grain size was reduced from 10?m to 4.2?m after six ECAR passes. ECAR increases the yield and ultimate stress and decreases the elongation corresponding to increasing the number of ECAR passes, the as - received material exhibits large amount of superplastic elongation compared to ECAR processed specimens. Therefore superplastic behavior of the AZ31B magnesium alloy was evaluated at temperatures 623 K and strain rate ranging from 7.8×10 - 4 s - 1? 1×10 - 2 s - 1. The test showed that maximum elongation of 367% can be achieved at 623 K and strain rate of 7.8×10 - 4 s - 1. The strain rate sensitivity (m) was evaluated by two different methods, uniaxial tensile test on the basis of the true stress true strain curve and by strain - rate jump test. The results show small differences between the two method) m = 0.42 - 0.45), which demonstrate that the grain boundary sliding (GBS) is the dominant deformation mechanism during superplastic test Keywords : Superplasticity. Severe plastic deformation. AZ31B magnesium alloy.

نظام ذكي لتقييم الخشونة السطحية لعملية تشكيل الصفائح التزايدية Intelligent Surface Roughness Evaluation System of Ismf Process

اسم المؤلف: اوس خالد ابراهيم
اسم المشرف: وسام كاظم حمدان
السنة: 2014
الموضوع الدقيق: هندسة الانتاج
الدرجة: ماجستير
اللغة: الانكليزية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تعد عملية تشكيل الصفائح التزايدية تقنية حديثة نسبيا لتشكيل الصفائح المعدنية والتي توفر امكانية تصنيع اجزاء معقدة الشكل وذلك باستخدام مكائن التفريز المبرمجة (CNC milling machines) بدون الحاجة الى قوالب خاصة لكل منتج والتي تتطلب وقتا طويلا للتصنيع مقارنة مع | Incremental Sheet Metal Forming (ISMF) is a modern sheet metal forming technology which offers the possibility of manufacturing 3D complex parts of thin sheet metals using the CNC milling machine. The surface quality is a very important aspect in any manufacturing process. Therefore, this study focuses on the surface quality of parts produced by single point incremental forming (SPIF) process. As a consequence, the objective of this study is to control the surface roughness by studying five forming factors, namely; (tool diameter, step size, tool shape, rotational speed and slope angle).In order to evaluate the surface quality, practical experiments for forming pyramid like shapes have been carried out on sheets of aluminum AA1050 with thickness 0.9 mm. As a result, two Adaptive Neuro - Fuzzy Inference systems (ANFISs) are conducted for predicting the surface roughness. The first system depends on the five forming factors as a direct contact estimation method while the second system utilizes contactless parameters (average gray level, standard deviation and mean frequency) that are extracted from the products images using a vision system as a contactless prediction method. A third model is developed using Sugeno Fuzzy Inference System (SFIS) for the evaluation of forming factors by which the surface roughness for a certain slope angle is obtained.Both quantitative and qualitative assessments have been used to explore the effects of the five forming factors on surface quality of parts produced by SPIF process. The ANOVA and MEP results show that the incremental step size and the forming tool shape are the most important factors affecting the surface roughness. These two factors are directly and inversely proportional to the surface roughness respectively. The maximum and minimum surface roughness, which is achieved from all the 24 experiments is (Ra = 4.3 & Ra = 0.18 µm) respectively. As a result, a surface with roughness smaller than the initial roughness of the sheet (0.27 µm) has been obtained. The qualitative assessment reveals that the surface roughness tends to increase towards the part deep.It can be concluded that the image based estimation of roughness using ANFIS is superior in terms of prediction accuracy. This vision system can achieve (97.856%) testing prediction accuracy compared to (85.799%) that is reached by the direct contact estimation of roughness. Conclusions also show that the vision system is capable of predicting the surface roughness of a hyperboloid part as a non - linear shape with prediction deviation (14.411%), thus enabling to evaluate the surface quality of complex parts that cannot be measured by the stylus. It can also be concluded that the SFIS is a successful approach for estimating the forming factors by which the surface roughness for a particular slope angle is obtained.

متغيرات اللحام المثلى بالقوس الكهربائي المغمور باستخدام طريقة تاكوشي Optimizing of Submerged Arc Welding Parameters Using Taguchi Method

اسم المؤلف: هشام جواد كاظم
اسم المشرف: احمد علي اكبر اكبر
السنة: 2014
الموضوع الدقيق: هندسة المعادن
الدرجة: ماجستير
اللغة: الانكليزية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: اللحام بالقوس الكهربائي المغمور غالبا مايستخدم في الصناعات الثقيلة. يستخدم في هذا النوع من اللحام سلك لحام مستمر يكون معدنن الملئ. االقوس يكون مغمور في مساعد الصهر والذي يتم تغذيته من خلال انبوب في حاوية اعلى سلك اللحام الذي يغذى باستمرار. مساعد الصهر يع | Submerged arc welding (SAW) is often used for heavy industries. The SAW process employs a continuous bare wire electrode that is consumed to produce filler, the arc is submerged in the flux, and the flux is supplied through a funnel located ahead of the filler wire which is fed continuously from a hopper, the flux contributes to deoxidize the base metal, and protect the molten weld metal from atmospheric contaminants In order to achieve best weld quality and good mechanical properties in manufacturing industries which need to be optimized. Selection of appropriate SAW parameters is essential to ensure a predictable weld bead which is important for obtaining high quality welding.Manufacturing industries and training centers often face the problem of selecting appropriate or optimum combinations of input welding parameters for achieving the required weld quality. Three input parameters of SAW were used to weld the steel plates, and four levels for each parameter, and three output response variables were used The experimental work consists of welding of sixteen low carbon steel plates of (AISI 1005) specimen measured 300 mm × 50 mm × 12 mm were submerged arc welded using welding currents (280, 340, 400, 460) amp, voltage (26, 29, 32, 35) volt and welding speeds (3.3, 5, 6.6, 8.3) mm/s This work details the application of Taguchi design to determine the optimal SAW parameters. An effort has been made to study the effect of SAW process parameters (current I, voltage V, speed S) on the bead geometry dimensions (depth of penetration P, bead width W, heat affected zone width w).Signal to noise ratios are computed to determine the optimum parameters. Statistical models have been developed based on multiply regression analysis relating the bead geometry with process parameters. The adequacy and significance of the models were checked by using ANOVA technique, also the models are validated using normal probability plot, and residual versus fit plots.The models were employed easily in form of executed program designed by using Visual Basic 6 software. The objective of such models and designed program is to predict weld bead geometry which enables selecting the desired weld parameters and select the weld bead dimensions. The effect of SAW parameters on heat affected zone and weld metal hardness also has been studied by means of hardness measurements, and grain size measurement using intercept method. Main and interaction effects of the process parameters on bead geometry are presented graphically. The experimental results were analyzed by using Minitab 16 software.It was found that current (280 to 460) amp causes increase in depth of penetration from (1.742 to 3.752) mm and HAZ width (1.222 to 1.512) mm. Bead width increases from (10.99 to 13.13) mm with increase in voltage from (26 to 35) volt and decreases from (12.61 - 11.80) mm with increase in welding speed from (3.3 to 8.3) mm/s. The welding speed and voltage do not affect appreciably the depth of penetration. Also change in weld speed reduces the width of the HAZ from (1.462 to 1.295) mm. The hardness of HAZ reaches maximum value 122.39 HV at the center of HAZ and decreases gradually toward the BM 109.22 HV; also it was found that the executed program is a useful tool used to predict weld bead geometry dimensions from welding parameters for SAW process.

التفريز المبرمج باستخدام ملفات STL Cnc Milling Using Stl Files

اسم المؤلف: نادية سامي حسن
اسم المشرف: ليث عبد الله محمد
السنة: 2014
الموضوع الدقيق: هندسة الانتاج
الدرجة: ماجستير
اللغة: الانكليزية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تعد ملفات (STL) من الملفات المهمة في برامج الرسم والتصميم المعان بالحاسوب (CAD) والشائعة الاستخدام حاليا في النمذجة السريعة وانظمة التصنيع المعان بالحاسوب (CAM). يتناول هذا البحث اقتراح وتطوير خوارزميات لقراءة ملفات (STL) واستخلاص السمات الهندسية اللازم | Stereolithography (STL) files are considered very important files in both computer aided drawing and design (CAD) programs and are commonly used now days in both rapid prototyping and computer aided manufacturing (CAM) systems.This thesis proposes and develops algorithms to read (STL) files and extract engineering entities required in CNC milling processes. The proposed algorithms are dependent on some mathematical modeling and manipulations of the engineering model by slicing an (STL) file to many slices and then building the required algorithms to adopt these slices to generate CNC machining paths as G - Code.The proposed system in this work is divided to three parts, in the first part of this thesis an algorithm is proposed to extract engineering object entities to some proposed models based on their (STL) files using Matlab program. The proposed models include cube, cylinder, dome, cone and cavity models. In the second part of this thesis, a slicing algorithm is proposed to enable the slices along the proposed models z - axis to find and navigate the required manufacturing data. UGS CAM program was used also to generate the tool paths and to simulate the machining process and then generate NC part program of the proposed objects (G - Code). The machining process was achieved using 3 - axis CNC milling machine, at spindle speed of (700 rpm) and feed rate (60 mm/min).Finally, the third part of this thesis includes comparing results produced based on both (STL) and (UGS), to achieve the required aim by experimentally comparing both objects surface roughness and evaluate their geometrical variations.According to the experimental results, the objects produced using STL models are clearly have rough surfaces compared with the surfaces produced by UGS with average percentage of 13µm, and according to the geometrical variations experiments, CAD readings are in good agreement with experimental results and confirm the validity of the proposed approach with 4.5mm of shape error.

دراسة وتطبيق ضمان الجودة والاعتماد الاكاديمي في مؤسسة تعليمية Study And Application of Quality Assurance And Academic Accreditation In Educational Institute

اسم المؤلف: عبد الستار احمد عبد الله حطاب
اسم المشرف: حسين سالم كيطان
السنة: 2011
الموضوع الدقيق: الهندسة الصناعية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان بناء المجتمع الحديث يتطلب منا الاهتمام بالبناء المعرفي له والذي يعد التعليم اهم ركائزه الاساسية، ولذا من الضروري ان تكرس الجهود والطاقات اللازمة لتحقيق طفرة نوعية فى مجال التعليم. وقد اصبح اليوم ضمان جودة التعليم والاعتماد الاكاديمي ضرورة تسعى كل المؤس | Building the new society needs us to care for the acknowledge building for it which the education considers as the most important pillar of it, so it is necessary to Dedicate the efforts and energies to achieve a quantum leap in the field of education. Today Quality Assurance of education and academic accreditation become a need that all educational institutions are seeking to reach, Where these institutions are making great efforts to improve the quality of higher education and scientific research in order to improve the fields of the academic performance and the scientific research to achieve the quality of education and qualifying its institutions for exact accreditation by the global bodies for quality assurance and accreditation.The educational institution remains the suffering from the weakness problem in terms of dispersion of scientific capacity, And the weak of providing the services whether on the level of the assessments Curriculum or in the level of the performance of the educational and the management institution that leads to a big failure in the practical and educational results without achieving the Quality standards and quality assurance, which affect negatively on the match of the international standards, and that consider as a Serious indication of the reputation, efficiency and quality of the educational process.This research aims to assurance the quality if the higher education institution in Iraq and applying the Academic accreditation standards accredited by international institutions by building an inclusive knowledge base in the fields of quality assurance and the academic accreditation of institutions of higher education, and by developing mechanisms to achieve it and following up its implementation and to identify standards in the educational institution, also by building an information base to apply the standards of the academic accreditation set by the international institution.In this research a Proposed methodology has been built to solve the problems in relates, and to achieve the desired goals fits to the environment of the higher educational institutions in Iraq. The researcher put standards of the quality assurance and the academic accreditation in the Iraqi educational institution through the studying of the arts of the quality assurance and academic accreditation and through viewing the experiences of the Arabic and the international universities that have it. And this will be through building a system that includes a database, models and standards of quality assurance, as it contains the most important fields and accredited indicators that consider the main standard to measure the academic accreditation degree. The mathematical model which calculates the level of the academic accreditation applied now in the educational institution has been built and developed depending on the importance theory (weighted percentile), for each of the fields and the accredited indicators.The suggested work has been performed through : 1 - Designing a computer system by using visual basic program, that calculates the degree of the academic accreditation, and measuring the weighted percentile for all potential fields, indicators and the Weighted means.2 - Building a database by using Microsoft access program that include all of the data of the weight and the values of the fields and the indicators.This system has been applied by accrediting two applicable cases in the Iraqi higher educational institution, the first case was the educational institution in general (Humanitarian, scientific). The second case was a Specialized institution which is the university if technology (Engineering, applied scientific).The researcher has reached to the degree of the academic accreditation actually applied for both of scientific institutions and getting the values and the real weight for the fields and the indicators accredited in this research, also to find the strength points and marking the weakness points inside the higher education institutions. The results that been reached show that the academic accreditation rate applied in the educational institution in general (Humanitarian, scientific) is (82%), and this is the first applicable case, while the rate of the second applicable case (Engineering, applied scientific) reached (81.39%).The results explained that the most important axis in the educational institution is the scientific research, with a rate (11.96%), then the fields of teaching staff with a rate (11.31%), then the Students Axis came third regarding to the importance with a rate (11.01%) and the other fields came come after these fields.These research and the results which been reached considered as the first begin and basic pillar can be depended on it in the future for the insurance of the quality of the higher education institution in Iraq and to Meet internationally recognized standards.

دراسة العوامل المؤثرة في خواص مسحوق القصدير المنتج بطريقة التذرية بالطرد المركزي Study of The Factors Effecting The Properties of The Tin Powder Produced By The Method of Centrifugal Atomization

اسم المؤلف: علي حسين علي كريم
اسم المشرف: منذر محمد راضي
السنة: 2008
الموضوع الدقيق: هندسة المعادن
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يتضمن البحث دراسة بعض متغيرات عملية التذرية بالطرد المركزي لغرض انتاج مسحوق معدن القصدير النقي وملاحظة مدى تاثير هذه المتغيرات في خواص المسحوق الناتج وهذه المتغيرات هي : - 1. سرعة دوران الجزء الدوار2. وسط التبريد3. درجة حرارة وسط التبريد تم ملاحظة تاثي | The research included a study for the variables of the process of centrifugal atomization for the purpose of producing pure tin metal powder and the effect of these variables in the properties of the resulting powder. These variables are : 1. The speed of rotation in the rotating part. 2. The medium of cooling. 3. The temperature of medium of cooling. The affect of these above variables were observed on the size and the shape of particles resulting and the particle distribution, the apparent density, tap density and the angle of repose. Upon the use of three different speeds (2000, 6000, 10000) (rpm) on the each at a time for the rotating of the hollow bowl and the use of water at the room temperature. It was noticed that when increasing of revolution speed, there is no change in the shapes of particles i.e. the wide extent of shapes remain irregular, acicular and semispherical, and that the weight percentage of the small particles increases. Also, the value of the apparent density and the tap density increases while the angle of repose decreases. It was also observed that at the use of air and water separately at the room temperature as cooling media and disintegration the fused droplets of tin metal out of the hollow bowl at rotation speed of (10000) rpm. Moreover, we can notice that the weight percentage of the small particles increases as well as the value of the apparent density and tap density, while the value of the repose angle decreases , and the absence of any change in the shape of the particles when using water as a medium of cooling , compare with air. A great range of irregular, acicular and semispherical shapes are also obtained. Water of different temperatures ({40 - 50}, {60 - 70}, {80 - 90})? C were was used as a cooling medium and for the disintegrating of the droplets of the tin metal from the hollow bowl at rotation speed of (10000) rpm, and the formation of powder of different sizes and shapes. Also, the tendency of the particles towards regularity of shape and the spherical shape clearly with the decrease of the weight percentage of the small particles , and the value of apparent density and the tap density increase and the value of the angle of repose decreases at the increase of the temperature of water cooling medium.

دراسة التاكل الميكانيكي الجاف لمادة متراكبة ذات اساس (SiC / Al - 4% Cu) Studing Dry Mechanical Corrosion For Composite Material of Base (Al - 4% Cu / SiC)

اسم المؤلف: وليد تركي راشد
اسم المشرف: احمد علي اكبر اكبر هجران زين العابدين
السنة: 2012
الموضوع الدقيق: هندسة المعادن
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تم في هذا البحث دراسة مقاومة البلى لمواد متراكبة معدنية ذات اساس من الالمنيوم (Al - 4%Cu) باستخدام جهازذو ترتيبة المسمار على القرص (Pin on Disk) وتحت ظروف اختبار مختلفة هي (الحمل المسلط , نسبة اضافة دقائق كاربيد السليكون ,سرعة الانزلاق , زمن الانزلاق).حيث | In this research (study) wear resistance of composite materials based on metal, aluminum (Al - 4%Cu), has been studied under different test conditions (applied load, the proportion of added silicon carbide particles, a speed of sliding, sliding time) using a pin on the disk technique. Composite materials prepared using stir casting method, where vortex technique help to draw the ceramic particles into the molten metal and distributed uniformly. The composite materials containing 4 wt% Cu and 1 wt% Mg, reinforced with different proportions wt% SiC (3,6,9,12) were cast in a metal mold. Magnesium was added to improve the wetability between SiC particles and the aluminum matrix. The base alloy and composite materials samples were tested to investigate microstructure, phases, and properties using Optical Microscope, X - Ray Spectrometer, Vickers Hardness, and Scanning Electron Microscope. The optical microscope and scanning electron microscope (SEM) are also used to study the effect of loads on the worn surface. From the results of microscopic examination on found that the alloy structure of the foundation is a fine dendrite structure (Dendrite), and after the addition of ceramic particles leads to an improvement in microstructure, in addition to distributed almost homogeneous in the matrix and on the boundaries crystalline. X - ray diffraction examination approved the existence of aluminum and silicon carbide phases. In addition to the deposition phase (Al2Cu) because of the natural aging,(Mg Al2Cu) phase and the presence of this freak indicate on the interaction of aluminum with the added elements, The hardness test results show that, the increasing the ceramic particles proportion tend to increase the hardness, the highest hardness found at 12wt% SiC. By studying the worn surface, using optical microscope and SEM, increasing in wear was observed with applied load for all reinforced particles percentage added. With the increased load, more wear, deep, and closed paths was formed. Twotypes of wear were monitored at high loads, adhesive wear and abrasive wear. The studying of wear rate for both base alloy and composites materials with various conditions, show that wear rate increase with increasing applied load, but the composite materials show higher wear resistant. The best wear resistance found at 12 wt% SiC addition.The studying of sliding speed show that the wear rate decreases with high speed the for both base alloy and composites materials. The sliding time show direct correlation with wear rate, but at continuous increasing sliding time, wear rate decline constantly.Statistical methods with software (Minitab 15) was used to study the effect of wear on weight loss for both the base alloy and composite material by using three variables; ( applied load (X1), silicon carbide proportion (X2), sliding distance (X3), with five levels of each variable. It was concluded that the optimum weight loss (Optimization of weight loss) (0.0046 g), as a result the wear process, are found at the these following levels of variables; applied load (2.5 N), sliding distance (7.2 Km) and at the silicon carbide proportion (3.6364 wt% Sic). Equation describes the combined effect of variables and the weight loss was obtained and which variable are more influential. Y = 0.010180 + 0.002825 X1 - 0.002375 X2 + 0.001100 X3 + 0.001809 X32 + 0.004700 X1 X3 + 0.002700 X2 X3 The applied load (X1) and sliding speed (X3) both have the largest effect on weight loss. Both, applied load and silicon carbide does not have any effect on the weight loss. For individual variable, it foundthat applied load has the greatest influence on weight loss.

دراسة انتقال الحرارة لمسبوكات المواد المنتجة بطريقة الطرد المركزي A Study of The Heat Transfer For Alloys The Materials Produced By Use Centrifugal Casting

اسم المؤلف: محمد قاسم محسن
اسم المشرف: نوال عزت عبد اللطيف كريمة اسماعيل عموري
السنة: 2009
الموضوع الدقيق: هندسة المعادن
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تم كتابة برنامج حاسوبي بلغة فورتران (90) لدراسة الانتقال الحراري لبعدين(2 - D) بطريقة الفروقات المحددة المباشرة (Explicit Finite Difference Method) للمسبوكات ( Al - 4.5%Mg)،(Al - 7%Si)،المنتجة بطريقة السباكة بالطرد المركزي الافقية، اذ تم حساب سرعة دوران | Mathematical program writing completion by Fortran 90 to study the heat transfer in two dimensions(2 - D) by use explicit finite difference method for two alloys(Al - 4.5%Mg),(Al - 7%Si),this alloys were produced by the horizontal centrifugal casting, The mold rotation speed for the centrifugal casting was calculated and it was put in the mathematical program at the change of the mold rotation speed N=(100,1000,1500)rpm. And study the effect of the change of the mold rotation speed on the cooling rate and microstructure and hardness. We input to the mathematical program the boundary condition of the mold from (temperature ambient and heat transfer coefficient by convection of the alloys external)and input thermal physical properties of the alloys from (coefficient thermal conductivity of liquid and solidus,density of liquid and solidus, solid fraction, , specific heat of liquid and solidus, liquid temperature, latent heat of solidification, solidus temperature, alloys melting temperature),then we melted the alloys by use electric furnace and poured the melting alloys in the centrifugal casting mold after proceeding heating prematurely to the mold by used gaseous torch and fixing(digital thermal couple). We input to the mathematical program. And study the difference in mold rotation speed and it’s effected on the cooling rate of the both alloys and the mold and microstructure and hardness , and study the difference in the mold material effected on the cooling rate of the both alloys, and study effected the mold heating on the cooling rate of the both alloys. As a result we noted that the solidification time of the alloys is dependent upon the speed of rotation of the mold.

دراسة مقارنة بين T - spline وNURBS في النمذجة والتشغيل باستخدام ماكنة التفريز المبرمجة Comparison Study of T - Spline And NURBS In Modeling And Machining Using CNC Milling Machine

اسم المؤلف: مهند مصدق جعفر
اسم المشرف: ليث عبد الله محمد
السنة: 2014
الموضوع الدقيق: هندسة الانتاج
الدرجة: ماجستير
اللغة: الانكليزية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: نمذجة السطوح باستخدام تقنية الـ (T - spline ) تعد من اهم الوسائل المتسخدمة الان في التصميم المعان بالحاسوب (CAD).يهدف البحث الى زيادة الانتاجية من المنتجات المعقدة من خلال تعزيز عملية النمذجة السطحية للمنتج وتعزيز التصنيع باستخدام T - SPLINE للنمذجة السط | Surface modeling utilizing T - spline technique is one of the most important tool now in computer aided design (CAD).ThisThesisaims to increase the productivity of complicated products through enhancing the process of product surface modeling and manufacturing by using T - spline for surface modeling. This method provides the designer with many powerful tools to add details only where necessary on the CAD modeling, create non - rectangular topology of the surface, easily edit complex freeform models, and besides maintaining NURBS (non - uniform rational B - splines) compatibility of the model.ThisThesisuses T - spline for surface modeling and compare it with NURBS modeling to get the best modeling points between the two methods. The comparison will be through surface analysis and manufacturing process.ThisThesisincludes design of two types of models : convex model (bicycle seat) and concave model (longitudinal section of the bottle) for each T - spline surface and NURBS surface using Rhinoceros 5.0 software which has been transformed to UG - NX8.5 software to get the machining process simulation and G - code programs for the models. The models have been machined using 3 - axis vertical CNC machine (C - tek) type.Finally, analysis of surfaces (Environment Map analysis, Zebra analysis, Naked Edges analysis, Gaussian Curvature analysis, data structure analysis, Draft Angle analysis) by Rhinoceros 5.0 software and measurement of the roughness by Pocket Surf equipment and measurement runtime for machining by timer, shows that the T - Splines surfaces typically have (50 - 70%) less geometric data structure [ surfaces , 3d curve , 2d curves , vertices , edges , trims , loops , faces ] than the equivalent NURBS surface, inEnvironment Map analysis, the image of T - Spline surface for the models is reflected moreclearly than a NURBS surface, in Naked Edges analysis, the T - Spline surface for the models has a number of naked edge less than the NURBS surface, in measurement runtime for machining (roughing and finishing), the T - spline surface for the bicycle seat model is machined in (16 minutes) less than machining the NURBS surface, and the T - Spline surface for the longitudinal section of the bottle model is machined in (10 minutes) less than machining the NURBS surface. In measurement of roughness, the T - Spline surface for the bicycle seat model has (2.4861 µm) average (Ra) for patches measured roughness average (Ra), and the NURBS surface has (4.9216 µm) average (Ra) for patches measured roughness average (Ra).

تحليل مسار العدة في عملية التشكيل التزايدية للصفائح المعدنية Analysis of Tool Path In Incremental Sheet Metal Forming Process

اسم المؤلف: ميثم سعد علي
اسم المشرف: وسام كاظم حمدان
السنة: 2014
الموضوع الدقيق: هندسة الانتاج
الدرجة: ماجستير
اللغة: الانكليزية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: التشكيل التزايدي للصفائح المعدنية هو عملية مرنة للغاية ومتعددة الاستعمالات للتصنيع السريع لاجزاء الصفائح المعدنيه المعقدة حيث تمتلك امكانية التكيف بامتياز مع انظمة التحكم الرقمي بالحاسوب (مكائن التفريز المبرمج CNC) من خلال السيطرة المباشرة على بيانات CAD | Incremental sheet forming (ISMF) is a highly versatile and flexible process for rapid manufacturing of complex sheet metal parts. It has excellent adaptability to computer numerical control (CNC) systems through direct control of CAD data, minimizing the use of specialized tooling and presses. A sheet of metal is formed by a progression of localized plastic deformation using simple forming tool controlled by a CNC machine - tool. The aim of the presented thesis is to investigate the feasibility of incrementally forming of 3D complex shape (like automotive heat shield shape) and the solar cooker shape by Single Point Incremental Forming process without using a dedicated die depending on different tool paths. Six different forming tool paths (unidirectional ZLVTP, bidirectional ZLVTP, FPRTP, ZGZTP, BSLTP and HSLTP) were generated byUnigraphics - NX8 (UGS - NX8) programing system and applied to realize solar cooker shape and automotive heat shield shape. The feasibility investigation and development of automotive heat shield shape is based on three control factors are tool path type, forming tool head shape and the Z - increment (vertical pitch). For each of these factors, levels were tested. The tool head shape and vertical pitch contain their both on two levels while the tool path type on six levels. Hence, 24 experiments applied to realize automotive heat shield shape based on a full factorial design of experiments, and 6 experiments applied to realize solar cooker shape. Hybrid tool paths are tested to explore the applicability these paths in ISMF process. This thesis discussed the impact of tool paths types and other control factors (tool shape and vertical pitch) on the three different quality characteristic namely geometrical accuracy, thickness variation and forming time. The significant of the control factors are explored using two statistical methods are analysis of variance ANOVA and main effect plot. All experiments were carried out on sheets of Aluminum Alloy (AL1070) with thickness 1.5 mm by using 3axis CNC machine. The CNC machine and dial gauge are used to measure dimensional accuracy and final thickness of formed parts respectively. Depending on the results of this work, Helical - Streamline tool path (HSLTP) and follow periphery tool path (FPRTP) are achieved higher geometrical accuracy when forming the solar cooker shape and the automotive heat shield shape respectively. On the other hand, Z Level profile tool path (ZLVTP) is the best tool path to achieve homogeneous thickness distribution and minimum forming time of formed parts. Hybrid tool paths are undesirable in incremental sheet metal forming. The ANOVA results show that all control factors have influence on the accuracy, especially the tool path type. The tool shape and vertical pitch have no influence on the thickness of the formed parts. But, the vertical pitch has major effects on the forming time and accuracy. In contrast, the tool path shape has a great influence on the process implementation.

التحقيق التجريبي والعددي للصفائح الرقيقة المثقوبة تحت الشد Experimental And Numerical Investigations of Thin Tensioned Plates With Holes

اسم المؤلف: ارشد عبد الله راشد
اسم المشرف: كريم محسن يونس
السنة: 2014
الموضوع الدقيق: هندسة الانتاج
الدرجة: ماجستير
اللغة: الانكليزية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان الصفائح المثقوبة تستخدم عالميا في تصنيع الھياكل في التطبيقات الميكانيكية والانشاءات كمثال على ذلك ھياكل الطائرات والتراكيب الطبية ووصلات الربط الخ. ومن المعروف جيدا ان استعمال الثقوب في الھياكل المجھدة تولد اجھادا موقعيا عاليا في منطقة من الثقب تعرف بم | The plates with holes are used in cosmopolitan for manufacturing structures in mechanical and civil engineering applications like aircrafts, medical structures, joint connection applications etc. It is well known that utilizing holes in stressed structures produces highly localized stresses at area of the holes known as the stress concentration area,which leads to reduce the mechanical strength of the structures.The main objective of this study is to investigate the effect of three parameters on the stress concentration factor in plate with two holes having different size holes and subjected to uniaxial tension. The three parameters include firstly, the location of holes when oriented with respect to axis of loading, parallel, transverse and inclined with line of uniaxial tension load at different angles. Secondly, the aspect ratio for the hole size (large to small radius).The last parameter effect is the distance between two holes.Numerical simulation using finite element method for two - dimensional model is developed to determine the maximum value of Von Mises stress with commercial software package ANSYS V.11.The experimental photoelastic technique is carried out on fabricated polycarbonate model loaded in one direction. From the analysis of the results, it is found that the maximum stress concentration factor is at the point tangent to the edge of the hole. The comparison between the finite element method and experimental photoelastic technique results showed the stress concentration factor, which obtained experimentally and with finite element method are congruent, since the maximum variation between the two results is about 7.03% As well as the highest and lowest value of the stress concentration factor equal to 3.1973, 2.0640 at value of angle 60°, 90° respectively.It is recommended from the above conclusions that manipulating the three parameters which effect the stress concentration factor are namely, holes position, size, and distance between two holes on the plate that used in the application will play essential role to reduce the value of stress concentration factor which subsequently crucially minimize or avoid fast failure. This can be translated into saving precious lives preventing money wastage due to structures damage ending into catastrophe.

فحص بلى عدة القطع المعان بالرؤيا الحاسوبية خلال عملية الخراطة Computer Vision Aided Inspection of Cutting Tool Wear In Turning

اسم المؤلف: علي كريم علوان العكيلي
اسم المشرف: علي عبار خليف
السنة: 2014
الموضوع الدقيق: هندسة الانتاج
الدرجة: ماجستير
اللغة: الانكليزية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: في الوقت الحاضر , تحظى مكائن القطع المبرمجة باھمية كبيرة في المعامل والورش التصنيعية بسبب دقتھا العالية ومرونتھا لكن لسوء الحظ لا تزال ھذه المكائن غير قادرة على التاكد من جودة السطوح المنتجة. الاتجاه نحو اتمتة عمليات القطع سير للحاجة الملحة للحصول على ج | Nowadays, computerized numerically controlled (CNC) machines have high importance in manufacturing factories and workshops due to their high accuracy and flexibility. Unfortunately they still cannot ensure the quality of machined products. The trend towards automation in machining has been driven by the need to maintain high product quality with improving production rate, these improvements can be possible by monitoring and control of machining process. In this research a vision based monitoringsystem was introduced for the on - line direct automated measurement of the cutting tool flank wear width based on a new algorithm on the basis of canny edge detection and morphological operations for the captured images.Twelve specimens were prepared using STARCHIP CNC turning with four cutting speeds (57,98,110 and 125 m/min) and three depths of cut (0.5,1 and 2 mm) and constant feed of (0.04 mm/rev). Maximum and minimum absolute error and error percentage in the maximum flank wear width was (0.058,0.002 mm) (9.7,0.54 %) respectively. The results show the effectiveness of the proposed method in the monitoring of the tool condition.Also, Vision based monitoring system was proposed for the measurement of tool nose wear which have direct interaction with the workpiece during machining. Measurement operation is done by comparing reference and worn tool images; the algorithm is composed of image preprocessing, Otsu thresholding, conforming method for the exact alignment between the two images and image subtraction is performed in order to detect the nose wear area. Morphological opening by reconstruction was used to remove isolated foreground pixels result in due to the quantization errors. The maximum and minimum error percentage in tool nose wear area (6.72,0.48 %) respectively; the experimental results show that nose wear occurs after the flank wear exceeded its maximum standard limit in roughing operations Keywords : tool wear, flank wear, nose wear image processing, automated visual inspection, tool condition monitoring.

دراسة سلوك البلى الانزلاقي الجاف لسبائك المنيوم - 7% سليكون عمليا وباستخدام تقنية تصميم التجارب Studying Dry Sliding Wear Behavior of Al - 7% Si Alloys Using Experimental And DOE Techniques

اسم المؤلف: قاسم سعد عبد الواحد
اسم المشرف: عقيل ظاهر صبحي علي عبار خليف
السنة: 2014
الموضوع الدقيق: هندسة المعادن
الدرجة: ماجستير
اللغة: الانكليزية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تعد سبائك الالمنيوم - سليكون والتي تحتوي على التيتانيوم احدى المواد التي تتميز بمقاومتها للبلى كما بينت الدراسات والابحاث العلمية ذلك.في هذا البحث تم صب سبيكة المنيوم - 7% سليكون وبنسب مختلفة من التيتانيوم (0.5 , 1 , 1.5%) وتحت معدلات تبريد مختلفة في قال | Aluminum - silicon alloys that contain Titanium can be considered one of the wear resistant materials and attract several researchers recently.In this work ,Al - 7%Si alloy with different percentages of Ti ( 0.5 , 1 , 1.5% ) was poured under different solidification conditions into the metal mould.All prepared alloys were dry slided under different bearing pressures ( 5 , 10 , 15 , 20 , 25 N ) on the steel counterface surface using pin on disk wear apparatus. Optical microscope and scanning electron microscope (SEM) were used to study the microstructure and determine wear mechanism of Al - Si alloys respectively. On the other hand , X - ray diffraction technique (XRD) was used to determine the phases that were present in the matrix of Al - Si alloys.Microstructural analysis and X - ray diffraction showed that two phases are presented in the matrix of Al - 7%Si alloys.These phases are ? - aluminum and eutectic and three phases are present in the matrix of Al - Si alloys that contains Ti. These phases are ? - aluminum ,eutectic and titanium aluminide Ti9Al23.Significant refinement occurred for ? - aluminum, eutectic and titanium aluminide Ti9Al23 phases when using metallic mould cooled with cold water in comparison with heated and unheated metallic moulds Hardness was increased with increasing Ti percentage and with increasing the severity of solidification condition used.Remarkable changes in the wear rate occurred for Al - Si alloys during dry sliding in which the magnitude of wear rate was dependent on the Ti percentage ,load and solidification condition used.Design of experiment (DOE) was used to optimize the effect of process variables ( load and Ti percentage) on the wear rate under different solidification conditions using computational statistical software (Mintab 16).

تاثير التشكيل على البنية المجهرية وسلوك البلى للمواد المعدنية المتراكبة النانوية Al2O3 / A356 The Role of Forming On Microstructure And Wear Behavior of Metal Nano Composite Al2O3 / A356

اسم المؤلف: مروان باسل حسين
اسم المشرف: نوال عزت عبد اللطيف عقيل ظاهر صبحي
السنة: 2014
الموضوع الدقيق: هندسة المعادن
الدرجة: ماجستير
اللغة: الانكليزية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: في هذا البحث تم تحضير المواد المركبة النانوية اساس معدني (A356/Al2O3) باستخدام تقنية (rheocasting) ومن ثم تم اجراء عملية التشويه على الساخن عند درجة حرارة °250 م.في البداية تم صهر السبيكة A356 في درجة حرارة °730 م بعدها تم تبريدها الى درجة حرارة الشبه ص | In the present work Al2O3/A356 nano composites have been prepared using rheocasting technique, the nano composites were then processed using hot deformation at 250 °C.Firstly A356 matrix alloy was melted at about 730 °C, the superheated molten alloy was allowed to cool to the semi - solid temperature at 600 °C, then Al2O3 nano - particles with different size (10,20) nm and different weight percentages (1 and 2)%wt were added inside the vortex formed due to stirring , hot deformation carried out with different ratio 30% and 40% at the temperatures of 250 °C and strain rates 0.1 s?1. The produced nano composites samples were characterized using optical and scanning electron microscopy ,X - ray diffraction , hardness test and wear test using pin on disc apparatus. The results of microstructural observations showed that the Al2O3 nano particles cluster mostly near the grain boundaries and form a band surrounding the grain boundaries. The dendritic structure of ? - Al phase is fragmented and the ? grains became more uniform and smaller than their corresponding as - cast 356 alloy. On other hand the microstructures of nano - Al2O3/A356 composites after casting and hot deformation at 250°C, showed modification of ? - Al and Si eutectic. The columnar dendrites ? - Al phase changed to the nearly equiaxed grains or globular morphology. The results of hardness test showed that the nano Al2O3/A356 composite were exhibited higher hardness than the as - cast A356 alloy The nano - composites hardness, increase with increases the size and increases in weight percentage of the Al2O3 nano - particles, and with increasing percentage deformation. The result of wear test showed that the hot deformed nano Al2O3 /A356 composites have greater wear resistance compared with hot deformed A356 alloy. Furthermore, with increasing the particle size and the percentage of Al2O3 nano particles, wear rate will decrease. The results also revealed that the optimal results was achieved at the nano - composites containing 20nm Al2O3 particles after hot deformation with 40%. SEM studies of the worn surface of nano composites showed that the main wear mechanism was oxidative in conjunction with metallic wear.

كلال الدورات المنخفضة في سبيكة المنيوم قابلة للتصليد بالترسيب Low Cycle Fatigue of Precipitation Hardened Aluminum Alloy

اسم المؤلف: سيف خالد محمود
اسم المشرف: ظافر صادق الفتال
الموضوع العام: هندسة الميكانيك
السنة: 2014
الموضوع الدقيق: ميكانيك تطبيقي
الدرجة: ماجستير
اللغة: الانكليزية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: لسبائك الالمنيوم عالية المقاومة طيف واسع من التطبيقات من صناعة السيا ا رت الى الصناعات الفضائية.ان السبب الرئيسي وراء النمو السريع للطلب على هذة السبائك هو مزيج من الخواص الفريدة التي جعلت منها واحدة من اكثر الت ا ركيب والمواد الهندسية استعمالا، ولذلك ل | High strength AL - alloys have a wide spectrum of applications from automobile to aerospace industries. The demand for these aluminum alloys grows rapidly because of the unique combination of properties which make them the most versatile of engineering and construction materials. Hence, development of high strength Al - alloys continues to be an important area of research.In this work, the influence of different heat treatments on the mechanical properties and fatigue life under low cycles of wrought 7075 aluminum alloy was experimentally investigated. The heat treatments included peak ageing (T6), over ageing (T73) and annealing (O).The effect of heat treatments on the alloy was explained in terms of their influence on the mechanical properties. The results showed that T73 temper has an ultimate strength of 504.7 MPa and elongation of 12.5%. Peak ageing treatment enhanced the strength by 10.9% and reduced the elongation by 7.2%, while in the annealed condition, the strength was reduced and the elongation was improved by 51.33% and 31.2%, respectively. T6 had the highest hardness followed by T73 and O tempers.The flat fatigue specimens were subjected to constant reverse bending load. The tests were performed at the laboratory environment with a frequency of 23.3 Hz and at a stress ratio (R) of - 1. For each temper, strain - life graphs were obtained for specimens with notches in the form of central cylindrical holes made by drilling. The fatigue resistance of specimens with notches was compared to the results for notch - free specimens. It was observed that the presence of a stress raiser, such as a drilled hole, lowers the fatigue life for all tempers. However, the notch sensitivity of the fatigue life was different for each temper.The fatigue crack growth rate of T73 and annealed temper was investigated, the results showed that T73 treated sample exhibits higher crack growth resistance. Paris` equation was derived for each temper Keywords : LCF. precipitation hardening. 7075 aluminum alloy. fatigue crack growth.

دراسة عملية عن تاثير الحز النافذ على اداء ناشرة ثنائية البعد An Experimental Study on The Effect of Permeable Slot on The Performance of Two Dimensional Diffuser

اسم المؤلف: وسام عبد كاطع علي المالكي
اسم المشرف: زينة خليفة كاظم قصي جهاد عبد الغفور
الموضوع العام: هندسة الميكانيك
السنة: 2008
الموضوع الدقيق: قوى حرارية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهتم البحث الحالي بدراسة جريان الهواء المضطرب في مرحلة التطور التام (Fully developed) خلال ناشرة ثنائية البعد، ولغرض اتمام الدراسة تم تصميم وتصنيع نماذج اختبار وبزوايا انفراج تراوحت بين ( 30? - 0?)، وكذلك تم تصنيع ناشرة مطورة ثنائية البعد بدون وجود حز ن | The present study deals with flow of air in two - dimensional diffuser. number of test models of diffusers with different angles raging between (0? - 30?).Also a two - dimensional developed diffuser is manufactured without permeable slot for bleeding of

دراسة تاثير التوزيع الحجمي والشكل الحبيبي ومحتوى الفضة على خواص متراكبات النحاس - كرافيت المنتجة بطريقة ميتالورجيا المساحيق Study The Effect of Particle Size And Shape And Silver Content on Properties of Copper - Graphite Composites Prepared By Powder Metallurgy Route

اسم المؤلف: عباس عبد الكريم حسين
اسم المشرف: فاروق منصور مهدي رائد نجيب رزوقي
السنة: 2014
الموضوع الدقيق: هندسة الانتاج والمعادن
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: صلاح الدين
الصفحات الاولى:
المستخلص: تعد متراكبات النحاس - كرافيت من اهم المتراكبات المستخدمة في الكثير من التطبيقات الهندسية المهمة مثل الفرش والقواطع الكهربائية والمحامل الميكانيكية الانزلاقية والمحامل ذاتية التزييت لما تتميز به من موصلية حرارية وكهربائية جيدة علاوة على الخصائص الترايبولوج | Copper - Graphite composites lies among the most important composites that are used in many important engineering applications such as brushes, circuit breakers, mechanical sliding bearings and self - lubricating bearings due to their good thermal and ele

دراسة الخواص الاهتزازية لصفيحة مغمورة جزئيا داخل مائع Study of Vibration Characteristics of Plate Partially Submerged in Fluid

اسم المؤلف: عصام جندي حسن الجزائري
اسم المشرف: تحسين طه عثمان
الموضوع العام: هندسة الميكانيك
السنة: 2012
الموضوع الدقيق: هندسة الميكانيك
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: صلاح الدين
الصفحات الاولى:
المستخلص: في الدراسة الحالية تمت دراسة وتحليل الخواص الحركية الاهتزازية، والمتمثلة بالتردد الطبيعي، ونمط الحركة لصفائح ناتئة عندما تكون مغمورة جزئيا او كليا داخل المائع. وذلك بالاخذ بنظر الاعتبار لزوجة وكثافة وانضغاطية المائع عند التحليل النظري، وباستخدام البرنامج | In this thesis the dynamic characteristics (natural frequency and mode shape) of cantilever plates were studied when they immersed partially in the fluid. The viscosity, density and compressibility of the fluid were taken into account in the theoretical a

التقنية المثلى الحرارية لاعادة تشكيل القرنية اثناء الجراحة الليزرية Thermal Optimization Technique For Corneal Reshaping During Laser Surgery

اسم المؤلف: نبراس حسين عائب
اسم المشرف: خالد احمد الجودي سومر متي ناسي
الموضوع العام: هندسة الميكانيك
السنة: 2014
الموضوع الدقيق: ديناميك موائع
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: الانكليزية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: جرى التحقق من التغيير في شكل القرنية حراريا بمساعدة منظومة ليزر لتعويض الاخطاء الانكسارية. شملت الدراسة صياغة نموذج رياضي للمسالة ببعد واحد مع تجارب عملية باستخدام المزدوجات الحرارية والكاميرا الحرارية. كانت درجة الحرارة القصوى المحسوبة من النموذج الرياض | A change in corneal shape assisted by laser system to compensate the refractive errors is investigated thermally. The investigation included a mathematical one dimensional model and experimental work using thermocouples and infrared camera. The maximum th

برنامج تعليمي لدراسة تاثير الشكل والابعاد والتقوية لانبوب التصريف في اسطوانات الضغط Instructional Program To Influence of The Shape And The Dimensions And The Reinforcement To Discharge Pipe on Cylindrical Pressure Where From The Stresses And The Strains Distribution

اسم المؤلف: محمد جواد محمد الخفاجي
اسم المشرف: طلال عبد الجبار عبد الوهاب خماس لعيبي شويع
السنة: 2007
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف البحث الحالي بناء برنامج تعليمي لدراسة تاثير الشكل والابعاد والتقوية لانبوب التصريف في اسطوانات الضغط من حيث توزيع الاجهادات والانفعالات. وتمت دراسة تاثير منطقة الاتصال بين انبوب التصريف والوعاء الاسطواني من خلال دراسة عدة عوامل منها شكل انبوب التصر | This research aim's for study of the influence of the shape, the dimensions and the reinforcement to discharge pipe on cylindrical pressure where from the stresses and the strains distribution, Where study was effect the connection area between the discha

محاكاة عددية وتجريبية لدراسة تاثير عمق الماء على انتقال الكتلة لمقطر شمسي سلبي Theoretical And Experimental To Study The Effect of The Water Depth on The Productivity of Passive Solar Still

اسم المؤلف: نصر محمود حماد الناصري
اسم المشرف: احمد حسن احمد فياض محمد عبد
الموضوع العام: هندسة الميكانيك
السنة: 2014
الموضوع الدقيق: قوى حرارية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: صلاح الدين
الصفحات الاولى:
المستخلص: يهدف البحث الحالي الى تحقيق امكانية استخدام المقطر الشمسي البسيط، والمصنع محليا لتحلية المياه المالحة والملوثة الذي تم اختباره في مدينة تكريت التي تقع على ( خط عرض 36° 34' شمالا، خط طول 43° 45' شرقا)، بالاضافة الى تحديد المتغيرات التشغيلية المؤثرة على اد | This research aims to verify using the simple solar distiller to distill salty water in Tikrit city on (latitude line"34 36o north, longitude line "45 43o east) in addition to determine the employing variable that effect on the performance of simple solar

امكانية استخدام التوربين ذو الضغط الخلفي في الصناعة النفطية العراقية

اسم المؤلف: كاظم حسن علي
اسم المشرف: محمد ناصر حميد مؤيد رزوقي حسن
الموضوع العام: هندسة الميكانيك
السنة: 2007
الموضوع الدقيق: هندسة الطاقة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: لقد شهدت العقود الاخيرة من القرن الماضي تسارعا كبيرا في تطور المجالات الصناعية والتكنولوجية وفي مجال توليد الطاقة اضافة الى الاتجاه نحو بناء المحطات الصغيرة في الصناعات المختلفة لتلبية احتياج المستهلك الصناعي كل ذلك يتيح الفرصة لاستثمار مثل هكذا تطورات | The last decades of the century have witnessed great accelaration in developing the technology and industrial field, in the field of energy generation and the intention to build the samll power stations in different industries to fulfill the requirments o

تحسين اداء التبريد الغشائي لثقوب النفث باستخدام المنحدرات Enhancement of Film Cooling Performance By Using Ramped - Holes Injection

اسم المؤلف: فلاح فاخر حاتم الجابري
اسم المشرف: عاصم حميد يوسف الدراجي قتيبة جميل مهدي الخشالي
الموضوع العام: هندسة الميكانيك
السنة: 2014
الموضوع الدقيق: هندسة الميكانيك
الدرجة: دكتوراه
اللغة: الانكليزية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The effect of introducing ramps with cylindrical and conical holes on the film cooling performance has been investigated numerically and experimentally in the present study. A computational fluid dynamic code (FLUENT) has been used to predict the flow beh

تحليل الانبعاج الاهتزاز لصفائح مركبة طبقية Buckling And Vibration Analysis of Laminated Composite Plates

اسم المؤلف: فراس حميزة تايه
اسم المشرف: Widad I. Majeed
الموضوع العام: هندسة الميكانيك
السنة: 2014
الموضوع الدقيق: هندسة الميكانيك
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: الانكليزية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تمت دراسة الاهتزاز الحر والانبعاج للصفائح الرقيقة المركبة المكونة من طبقات المعرضة لاحمال منتظمة, منحنية, وخطية ضمن مستوي الصفيحة باستخدام نظرية الصفائح الطبقية الكلاسيكية (CLPT). ان موضوع هذا العمل هو دراسة صفائح مركبة تحت تاثير احمال انبعاج وايجاد الترد | Free vibration and buckling behavior of laminated composite thin plates subjected to in - plane uniform, parabolic, and linear distributed loads is studied using classical laminated plate theory (CLPT). The object of this work is to carry out a theoretica

تقييم الاداء لمبادل حراري مباشر ثلاثي الاطوار Performance Evaluation of Three Phase Spray Direct Contact Heat Exchanger

اسم المؤلف: فاطمة احمد عبد الخالق
اسم المشرف: Najim A. Jassim
الموضوع العام: هندسة الميكانيك
السنة: 2014
الموضوع الدقيق: هندسة الميكانيك
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: الانكليزية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يتناول البحث الحالي دراسة عملية لمبادل حراري مباشر ثلاثي الطور، لنظام (ماء - R11). حيث ان الماء هو الطور المستمر (السائل) وR11 (الغاز - السائل) هو الطور المتشتت. يتكون مقطع الاختبار من عمود اسطواني من الزجاج نوع (Perspex) بقطر داخلي 8 سم وطول 1?2 متر.، ال | The present investigation dealt with experimental study of three - phase direct - contact heat exchanger, for water - R11 system. Whereas water was the continuous phase (liquid) and R11 (liquid - gas) was the dispersed phase. The test section consisted of

تقليل الاعاقة للجريان المضطرب الاحادي والثنائي الطور في الانابيب باستخدام بوليمر نوع CMC Drag Reduction In Single And Two - Phase Turbulent Pipe Flow Using CMC Polymer

اسم المؤلف: عصام مجبل عبد
اسم المشرف: Sabah T. Ahmed
الموضوع العام: هندسة الميكانيك
السنة: 2007
الموضوع الدقيق: قوى حرارية
الدرجة: دكتوراه
اللغة: الانكليزية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان تقليل الاعاقة ظاهرة فيزيائية تتضح بشكل واضح خلال الجريان المضطرب عند اضافة بوليمر للجريان ذات سلسلة طويلة. ان خاصية السلسلة الطويلة للبوليمر لها فائدة في تكسير الطبقة المتاخمة المتكونة عند سطح الانبوب خلال عملية الجريان. يمكن ان يقسم الجريان الى نوعين | Drag reduction is a physical phenomenon appears through turbulent flow due to polymer additive. The long chain of polymer destroyed the sublayer which normally growing through single and two - phase flows. The flow is divided into Newtonian flow (zero con

تحليل الانبعاج عمليا ونظريا لصفائح رقيقة مركبة طباقيا ذات شق Experimental And Theoretical Buckling Analysis of Cracked Laminated Composite Thin Plates

اسم المؤلف: عزيز درويش مجيد المواش
اسم المشرف: عدنان ناجي جميل
الموضوع العام: هندسة الميكانيك
السنة: 2014
الموضوع الدقيق: هندسة الميكانيك
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: الانكليزية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: هذا البحث ركز بصورة رئيسية على سلوك الانبعاج للصفائح الرقيقة المركبة طباقيا ذات شق (شق طرفي اوداخلي) والمسلطة عليها احمال ستاتيكية. الاحمال الستاتيكية درست تحليليا وعمليا للصفائح الرقيقة المركبة طباقيا غير متشققة. كذلك درست عدديا وعمليا للصفائح الرق | This present work focused mainly on the buckling behavior of cracked laminated composite thin plates (edge or internal crack) subjected to static loads. The static loads have been studied analytical and experimental analysis for uncracked laminated compos

استخدام نظرية الضرر المتراكم في تقييم اعمار الكلال The Use of Cumulative Damage Theory In Evaluating Fatigue Life Time

اسم المؤلف: محمد خلوق ياسين
اسم المشرف: حسين جاسم العلكاوي
الموضوع العام: هندسة الميكانيك
السنة: 2006
الموضوع الدقيق: ميكانيك تطبيقي
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: في هذا البحث تمت دراسة ظاهرة الكلال لسبيكة الالمنيوم ذات الرمز (2024) تحت احمال انحنائية متعاكسة ثابتة ومتغيرة السعة وفي ظروف درجة حرارة الغرفة وتحت نسبة اجهاد (R= - 1) اتسم البحث بجانبين هما : - الجانب النظري : ويشمل مسحا للبحوث السابقة وبناء انموذج ر | Fatigue phenomenon for Aluminum alloy of symbol 2024 is studied in this work under constant and variable amplitudes reverse bending load at room temperature, with stress ratio (R) of ( - 1).This work is has two approaches Theoretical approaches which in

تحليل الاهتزاز في مولد منزلي بسيط Vibration Analysis of Simple Home Generator

اسم المؤلف: علاء عبد الهادي جبر
اسم المشرف: موفق علي توفيق
الموضوع العام: هندسة الميكانيك
السنة: 2008
الموضوع الدقيق: ميكانيك تطبيقي
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يقدم البحث الحالي تحليلا لاهتزاز مولد كهربائي صغير يستعمل في اغلب المنازل العراقية من نوع (ASTRA 3000) يعطي قدرة كهربائية (2200 W) وقد تم التحليل باتباع طريقة المصفوفات الانتقالية، وبطبيعة الحال فان هذا المولد يتكون من نظام دوار وغلاف بدن وكراسي تحميل ل | This research presents an analysis for a vibration of a small electrical generator, which is widely used for a domestic purpose. This generator is of type (ASTRA 3000) that gives an electrical power up to (2200 W), The analysis is achieved by using the me

دراسة تاثير الزاوية النصفية للقالب المخروطي على عملية تشكيل الانابيب بضغط السائل باستخدام العناصر المحددة Study The Effect of Conical Die Semi Angle on Tube Hydroforming Process Using Finite Elements

اسم المؤلف: احمد امين حسين
اسم المشرف: تحسين طه عثمان ازل رفعت اسماعيل
الموضوع العام: هندسة الميكانيك
السنة: 2015
الموضوع الدقيق: ميكانيك تطبيقي
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: صلاح الدين
الصفحات الاولى:
المستخلص: تشكيل الانبوب بضغط السائل Tube Hydroforming (THF) هو عملية تشكيل الانابيب لمقاطع عرضية مختلفة بواسطة تسليط ضغط السائل الداخلي بالاضافة الى الاحمال الانضغاطية المحورية لتجبر الانبوب المجوف ان يتوافق مع الشكل المعطى لتجويف القالب. السيطرة الدقيقة على الضغط | Tube Hydroforming (THF) is a process for the formation of the closed section of the hollow parts of different cross sections by applying the internal fluid pressure in addition to axial compressibility loads to force the hollow tube that conforms to the s

الخصائص الميكانيكية والبنية المجهرية على امتداد المقطع السميك في سبائك الالمنيوم T6 - 7075 الملحومة بالاحتكاك والمزج Mechanical And Microstructural Properties Along The Thick Section of Friction Stir Welded 7075 - T6 Aluminum Alloy

اسم المؤلف: دينا عبد الجليل رؤوف
اسم المشرف: قاسم محمد دوس
الموضوع العام: هندسة الميكانيك
السنة: 2014
الموضوع الدقيق: التصنيع
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: الانكليزية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان الهدف من هذه الدراسة هو التحقق من امكانية تطبيق لحام الاحتكاك 7075 - ( بسمك ) 25 T بالخلط في وصل سبيكة الالومنيوم ذات المقاومة العالية ) 6 (Single باخرى مماثلة. طبقت العملية بطريقتي اللحام ذو التمريرة المفردة )mm باستخدام ماكنة )Double sided weld( والل | The present work investigates the feasibility of friction stir buttweld of a (25 mm) thickness of the high strength aluminum alloy 7075 - T6. Welds were made in single and double sided by using a conventional milling machine and special profiled tools. Su

دراسة نظرية وعملية لانتاج غاز الهيدروجين باستخدام الطاقة الشمسية Theoretical And Experimental Study of Using Solar Energy To Produce Hydrogen Gas

اسم المؤلف: حسن فخري محمد رسول
اسم المشرف: صباح طارق احمد
الموضوع العام: هندسة الميكانيك
السنة: 2008
الموضوع الدقيق: هندسة الطاقة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يتضمن هذا البحث دراسة نظرية وعملية عن امكانية استغلال الطاقة الشمسية في انتاج وتوليد غاز الهيدروجين الذي يعد احد الخيارات الرئيسة لاستعماله كمصدر للطاقة البديلة غير الملوثة للبيئة عند نضوب مصادر الوقود التقليدي. الدراسة النظرية تضمنت بناء وتطوير انموذج ر | In this work a theoretical and experimental study concern about the using of solar energy to produce Hydrogen gas as unpolluted alternative fuel.In the theoretical study, equations were obtained to calculate, the direction and the rate of solar radiation

دراسة عملية لاداء الاسطح الانتقائية المستخدمة في المجمعات الشمسية An Experimental Study of The Performance of Selective Surfaces That Used In Solar Collectors

اسم المؤلف: زينب بهجة كريم
اسم المشرف: طالب كشاش مرتضى قصي جهاد عبد الغفور
الموضوع العام: هندسة الميكانيك
السنة: 2012
الموضوع الدقيق: قوى حرارية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: في هذا البحث تم اجراء دراسة عملية لاختبار الاداء الحراري لاسطح انتقائية مستخدمة في المجمعات الشمسية لاساس من الحديد والحديد المغلون والالمنيوم المتوفر تجاريا، حيث تم عمليا طلاء العينات بطريقتين هما الطلاء الكهربائي والرش الكيميائي الحراري. وتمت مقارنة ا | In this research an experimental study has done for testing the thermal performance of selective surfaces used in solar collectors for substrate of iron, galvanized iron and aluminum which are commercially available. The coating process for the samples ha

دراسة تاثير التزييت الهيدروديناميكي في المساند المتدحرجة الاسطوانية Study The Effect of The Hydrodynamic Lubrication in The Cylinderical Roller Bearings

اسم المؤلف: مصعب عبد الفتاح عباس
اسم المشرف: ابراهيم علي محسن
الموضوع العام: هندسة الميكانيك
السنة: 2014
الموضوع الدقيق: ميكانيك تطبيقي
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: صلاح الدين
الصفحات الاولى:
المستخلص: يتناول هذا البحث دراسة تاثير الفعل الهيدروديناميكي للزيت المستخدم في المسااند المتدحرجة الاسطوانية، وقد تم تمثيل منطقة تماس سطح المتدحرجات مع سطح الحلقة الداخلية للمسند رياضيا على انها سطوح مقتربة، وقد تم التوصل الى معادلة رياضية لايجاد سمك طبقة الزي | The effect of the hydrodynamic action of the oil that used in the cylindrical roller bearings has been studied, The gap between the contact surfaces has been considered as a convergence surface, Has been reached to a mathematical equation to find the oil

تاثير تشوه الاطار على السرعة الحرجة للمركبات اثناء السير على الطرق المبتلة The Effect of Tire Deformation on The Critical Speed of The Vehicles on Wet Roads

اسم المؤلف: فتاح حمد حسن الجبوري
اسم المشرف: ابراهيم علي محسن
الموضوع العام: هندسة الميكانيك
السنة: 2013
الموضوع الدقيق: ميكانيك تطبيقي
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: صلاح الدين
الصفحات الاولى:
المستخلص: تناول هذا البحث دراسة تاثير تشوه الاطار على السرعة الحرجة (C.S) للمركبة اثناء السير على طريق مستو مغطى بطبقة من الماء وذلك في حالتي استخدام اطار املس او مزخرف (ذو اخاديد محيطية) وبيان مدى تاثير العوامل التصميمية التالية عليها : عرض الاطار، نصف قطر الاطا | In this research many tire and environmetal parameters had been studied and their effect on the maximum critical speed were monitored during driving on a wet road. These parameters are tire deformation tire width, tire radius, wheel load, number of groove

تحسين انتقال الحرارة بالحمل الحر باستخدام انبوب مزعنف مغمور داخل حيز مسخن Improvement on Heat Transfer By Natural Convection By Using Finned Tube Immersed In Heated Enclosure

اسم المؤلف: عامر جميل شريف
اسم المشرف: اخلاص محمد فياض
الموضوع العام: هندسة الميكانيك
السنة: 2008
الموضوع الدقيق: هندسة الطاقة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: اجريت دراسة عملية على اربعة نماذج لانابيب المبادل حراري(انبوب املس,انبوب مزعنف غير مثقب,انبوب مزعنف مثقب بثقبين, انبوب مزعنف مثقب باربع ثقوب) مغمورة داخل وعاء مغلف وجهه المسخن نحو الاعلى, لمعرفة عملية انتقال الحرارة بالحمل الحر لمدى من زوايا ميل المغلف وت | Natural convection heat transfer from four models tube heat exchanger at four angle of inclination has been investigated experimentally to predict the effect of the following (finned tubes, perforated fins, number of perforation fin tube heat exchanger im

تاثير الاهتزاز المسلط على انتقال الحرارة بالحمل الحراري الحر في داخل غرفة مكعبة الشكل Natural Convection Heat Transfer In An Enclosed Vibration Cavity

اسم المؤلف: بيداء خليل خضير
اسم المشرف: عادل محمود صالح قيس عبد الامير الطائي
الموضوع العام: هندسة الميكانيك
السنة: 2014
الموضوع الدقيق: التبريد والتكييف
الدرجة: ماجستير
اللغة: الانكليزية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يقدم هذا البحث دراسة نظرية وعملية لانتقال الحرارة بالحمل الحراري المضطرب لاستقصاء تاثير الاهتزاز المكانيكي الخارجي المسلط على حيز مغلق مكعب الشكل (mm 120* mm 120* mm 120) وفي ظروف الجاذبية الارضية. النسبة باعية (نسبة ارتفاع الحيز الى طوله) تساوي واحد, يست | The theoretical and experimental study has been implemented to elucidate the effect of vertical mechanical vibration at normal gravity on the natural convection in a cubic enclosure (L=120mm) filled with air as working fluid at Rayleigh number 7*?10?^7and

دراسة تاثير تغيير نسبة الاضافة ونسبة الارتفاع الى القطر على بعض الخواص الميتالورجية واليمكانيكية لمتراكبات (Cu - SiC) والمنتجة بتقانة ميتالورجيا المساحيق Study The Effect of Change Reinforcement Content And (H) / D Ratio on Some Physical And Mechanical Properties of Composites (Cu - Sic) Prepared By Powder Metallurgy Technique

اسم المؤلف: كمال مصطفى حسين عماش
اسم المشرف: نجيب سلمان عبطان
السنة: 2015
الموضوع الدقيق: هندسة الانتاج والمعادن
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: صلاح الدين
الصفحات الاولى:
المستخلص: استهدفت الدراسة الحالية الى تحضير متراكبات ذي اساس من معدن النحاس بنقاوة تجارية والمدعم بجسيمات كاربيد السليكون باتباع تقانة ميتالورجيا المساحيق ودراسة تاثير نسب الاضافة وتغيير نسبة الارتفاع الى القطر بثبوت القطر على خواص المتراكبات قبل التلبيد وبعدها.تم | The present study aims to prepare commercially pure copper matrix composite reinforced with (SiC) by powder metallurgy technique and studying the effect of reinforcement content and change of the ratio of Height to Diameter (with constant diameter) on mec

تصنيع وتقييم اداء منظومة تعقب للشمس ملحقة بمركز للاشعاع الشمسي من النوع الاسطواني Manufacture And Evaluation The Performance of Sun Tracking System Attached To The Parabolic Trough Type Concentrated Solar Collector

اسم المؤلف: خليل سليم جبر
اسم المشرف: قصي جهاد عبد الغفور
الموضوع العام: هندسة الميكانيك
السنة: 2012
الموضوع الدقيق: التبريد والتكييف
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تم في هذا البحث تصميم وتصنيع ودراسة اداء منظومة تركيز للاشعاع الشمسي من النوع الاسطواني مزودة بمنظومة الكترونية لتعقب الشمس.تكونت المنظومة من جزئين هما : 1. الجزء الميكانيكي : - والذي يتكون من هيكل حديدي ثابت لحمل الهيكل المتحرك. تم تثبيت عاكس من النيكل | In this work a cylindrical solar concentrated collector with an electronic tracking system is designed, manufactured and study the performance of experimental performance study for it is also made.The system was consisting of two parts : 1. The mechanic