يعد النظام التعليمي لاي بلد انعكاسا للمستوى الثقافي والحضاري للمجتمع وعادة ما يحدد هذا النظام ويوجه من قبل التنظيمات السياسية والاقتصادية والاجتماعية في المجتمع كونها تعتمد علية في تحقيق اهدافها ,وصبحت الجامعة اليوم تمثل عمد النظام التربوي والتعليمي بما تمتلكه من كفاءات وقد ا رت وامكانيات بشرية ومادية تستطيع من خلالها رفد المجتمع بما يحتاجة من قد ا رت بشرية متعلمة في كافة الاختصاصات ومناحي الحياة لادامة الموسسات بكل اشكالها وعلى اختلاف مجالات عملها, وضرورة العمل على تحديث ب ا رمجها وتطوير قد ا رت العاملين فيها من تدريسيين وموظفين وعاملين وتطوير الانظمة الادارية فيها من خلال مسايرة التطو ا رت الحاصلة في المجتمع باستخدام اساليب ادارية متطورة. يستهدف البحث التعرف على واقع تطبيق متطلبات الحوكمة في الجامعات الع ا رقية كمدخل اداري حديث وهدف ايضا الى التعرف على اهم متطلبات الحوكمة الجامعية. وكانت اداة البحث الاستبانة التي تم توزيعها على 102 تدريسي من الكليات اعلاه والتي اشتملت على ) 34 ( فقرة موزعة على اربع مجالات هي: الشفافية والمشاركة والمساءلة والاستقلالية وتم استخدام مجموعة من الوسائل الاحصائية للوصول الى نتائج البحث واستخدام الحقيبة الاحصائية ) SPSS (, وقد توصل الباحثان الى مجموعة من النتائج ان مجموع المجالات الاربعة قد جاءت باوساط مرجحة عالية للدلالة على ان استجابات عينة البحث كانت على مستوى عال من المعرفة بمتطلبات الحوكمة الجامعية. وقد اوصا الباحثان عدة توصيات منها: الاستفادة من التجارب العالمية الاقليمية الناجحة في تطبيق متطلبات الحوكمة الجامعية. والتاسيس لعمليات اتخاذ الق ا ر ا رت من خلال ايجاد قواعد حاكمة تتبنى متطلبات الحوكمة في المسألة والشفافية والمشاركة والاستقلالية لضمان تقدم عمل الجامعات دون
The purpose of this research is to identify the youth issues in Talk Shows in the Iraqi satellite channels via monitoring a sample of episodes of the Talk Shows episodes which are concerned and analyzed the youth issues in the Iraqi satellite channels, namely, «Hala Shabab Program» at Al-Iraqia satellite Channel and «Shabab wa Banat Program» at Al-Sumaria satellite Channel by recording and re-watching them again. This research is classified as one of descriptive researches. The survey method was adopted in this study.
For this purpose, the researcher prepared an analysis form. The researcher de
... Show MoreThe phenomenon of Masculine and feminine is one of the important grammatical studies because of their influence on the sentence structure, words come either masculine and feminine type when using one of them in place of the other , this displacement might cause distribution in the sentence itself because,
The research aims to demonstrate the impact of internal audit in Iraqi economic units on enhancing social performance reports, through the statistical models used, as a survey list (for the independent variant) of the search, which contains five axes of each axis, contains a set of The questions were prepared on the basis of the standards issued by the Institute of Internal Auditors (IIA) and were distributed to a sample of internal auditors, as for (for the approved variable) the researcher obtained numerical data represented by the financial statements of the research sample and used statistical models such as model (Kolmakrov-Smirnov) is a good match (goodness of fit) which assumes that the data is distributed naturally as wel
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The economic entities view about human resources has been changed from traditional view based on the resources as one of production factors required for achieving the activities that lead to create products in turn for financial substitute embodied in wages, toward contemporary view consider human resources the most important richest investments, a real source for continuing, developing, and achieving competitive advantage for the entity.
From that point, this research dealt with studying the subject of disclosing investment information of human resources in the financial reports of Iraqi economic entities. The research ended with stating a suggestive model for the
... Show MoreIn recent decades, the world has faced some rapid technical developments, affected on many fields of life, which had the best chance in the information and communication technology, such that it created an entirely new situation, summed up the life and development of business enterprises. This is while these developments have changed a lot the reputation of management institutions and civil society organizations in return. In addition, they have linked the citizen and those institutions in their different specialties within a distinct electronic format called e-management in the contemporary literature.
This study attempted to highlight the importance of investment in building e-management by linking citiz
... Show MoreInsurance actions has become a task of the vital foundations on which the international economy depends, where its presence helped in the development of economic resources in which human resource is considered the most important of these resources. Insurance companies play the biggest role in protecting this resource and minimizing the impact of the dangers that verify this condition.Human has worked hard to get rid of the dangers and its harm, and to devise many ways to prevent them. A risk management is considered within human’s creations in order to create a society with fewer negative risks impacts.
On this basis, th
... Show MoreTotal quality management is considered a modern management concept that achieved success in all fields of various industrial and service sectors in advanced countries . One of these sectors is insurance. This concept aims at improving and developing the performance of insurance service continually . It is the gate that can enable radical change in the organization culture inside the company to transform it from using the traditional management style into using the modern style which achieves high quality standard of insurance service . As a result many insurance companies headed to applying the principles of total quality management in their companies . This study aims at raising the standard of the performance of the Iraqi Insurance Com
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The research aims to achieve the basis of tax justice by making a comparison between the tax accounting process according to the application of the International Financial Reporting Standard IFRS15 and the tax accounting procedures currently used in the General Authority for Taxes to determine the annual and total tax differences, to give credibility and enhance transparency in the reports and financial statements of companies Long-term contracts when prepared in accordance with the requirements of applying the international standard IFRS15 “Revenue from Contracts with Customers”, which increases the possibility of relying on them when calculating taxes. Thus, the resea
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The goal of current research to describe and diagnose the level of attention of doctors to design and regulatory dimensions, (strategic vision, organizational structure, organizational processes, business systems, personnel), and the performance of hospitals and dimensions, in six hospitals in medicine and selected a sample for research, as well as identify organizational design effect in the performance of hospitals and dimensions (efficiency, the development of human resources, patient satisfaction, achieve financial results, quality of health care).
Research has focused in part theoretical on key variables to look organizational des
... Show MoreWe have focused the research problem through an assessment of the applicability of the third pillar of the decisions of the Basel Committee 11 (market discipline) or not and its impact on both the adequacy of bank capital, supervisory oversight and banking risks and the statement weaknesses commitment banking institutions and which in turn lead to the stability of the financial system as a whole. .
The research is important statement on the importance of big capital in the banking business and the attributes of a role in the absorption of losses suffered by the bank, which reflects the willin