كان الفساد وما زال أحد المواضيع الرئيسة التي شغلت اهتمام الباحثين والدارسين في المجالات المعرفية المختلفة بضمنها المجال الإداري نظراً للتأثير السلبي والمباشر لإدارات المؤسسات الحكومية العامة على نجاح برامج وخطط التنمية في تحقيق أهدافها المجتمعية, إذ أن عملية تنفيذ هذه البرامج تقع على عاتق إدارات هذه المؤسسات في إطار التزام العاملين فيها بتحقيق الأهداف والسياسات التنموية العامة للدولة ، وحرصهم على تلبية احتياجات المجتمع الأساسية ضمن حدود الأنفاق العام بما يضمن كفاءة وفاعلية الأداء العام لمؤسساتهم ،والعراق وعلى غرار غالبية الدول النامية يعاني من انتشار لظاهرة الفساد الإداري والمالي في مؤسساته الحكومية وعلى نحو خاص بعد التحولات السياسية والاقتصادية التي شهدها في العقد الأخير, ويهدف هذا البحث إلىعرض دوافع الفساد وبواعثه في المؤسسات الحكومية العامة وبيان أثرها على تحقق التنمية وأهدافها المتنوعة ، مع محاولة تحديد التقنيات التي يجب استخدامها للحد من ممارسات الفساد في هذه المؤسسات من وجهة نظر عينة البحث التي شملت ( 100 ) شخصاً من العاملين في الهيئات الرقابية في عدد من الوزارات العراقية ومن مختلف المستويات الإدارية, وتوصل البحث إلى مجموعة من الاستنتاجات أبرزها وجود إدراك عال نسبياً لبواعث الفساد في مؤسسات الإدارة العامة من قبل الأفراد عينة البحث ولاهمية التزام إدارات تلك المؤسسات لتطبيق تقنيات المواجهة المناسبة ، أما التوصيات فقد أكدت على ضرورة تركيز إدارات المؤسسات العامة على دراسة الظروف و/ أو البواعث الدافعة لممارسة السلوكيات الفاسدة فيها، وتحديد التقنيات والاجراءت اللازمة للحد من الفساد .
the door of interpretation cannot be closed; Because the Qur’an is a living message, until the Day of Judgment, and Muslims continue to come to it, study it, stir it up, move with it, and live in its shadows until the Day of Judgment.
In anticipation of the blessing of revelation and the lights of revelation, and in pursuit of the service of the Book of God, I decided to choose the subject of my research:
Despondency in the Qur’an an objective study
As the study of one of the topics of the Qur’an on the foundations and steps of objective interpretation makes the reader stand on the Qur’an’s method in dealing with various problems and topics.
The purpose of the description of the source in some grammarians is exaggeration, and many examples in the Koran, it is news of the source about the self, the Almighty says: What the Kufa gurus used to direct the description of the source on the interpretation of the derivative, and Basrah on the added estimate. The ancients and modernists agreed on the importance of the context of the sentence and its effect in raising the ambiguity, determining the meaning, and not content with the manifestation of the word and its connotations in isolation from the denominator. Raising and erecting in the adjective "means that the prescribed is known as a known fact or claim.
المعارضة في الاسلام
This research after financial ratios in the detection of fraud to the financial statements published which enables specialists from the work of their studies and their conclusions to obtain the information they seek on the activities of the entity. Has provided researchers what these relics They then field study to test the validity and sincerity of the findings of the suggestions that have been upheld the need to study all financial ratios extracted in general, organized and used in decision-making processes necessary administrative.And that the financial management attention more financial analysis and extraction of financial ratios and compare them with industry standards taken from historical norms
Pricing has an important position among the elements of marketing mixture (4ps) as it represents revenues that in turn represent one of the important pillars' for resources affecting on organizations sustainability and development , and the failure in determining prices and their strategies has a dangerous effect on the organizations reality and future as a whole . from this point, this is what from the focus of the research problem,which centered on how to get companies to critical price that satisfies customers and achieve corporate objectives.
... Show MoreObjective: The descriptive study was used to evaluate nursing staff performance in cardiac care units at teaching
and non teaching hospitals in kirkuk city: A comparative study.
Methodology: A descriptive study was used to evaluate nursing staff performance in cardiac care units. The study
was conducted from December 29th
, 2013 up to the 27th of Apr. 2014. A non-probability (purposive) sample of
(44) nurses who work in cardiac care unit at Azady teaching Hospital and Kirkuk general Hospital was evaluated by
a questionnaire which consisted of two parts; the first part is concerned with the demographic characteristics of
the nurses and the second part concerned Observation check list for evaluation nursing staff Perfo
This research aims to find out the relationship of risk behavior & job satisfaction for workers in the emergency program in the international relief agency (UNRWA) in the Gaza Strip and the level of each of them, and to achieve that we have been conducting research on the strength of "210" sample employees of the emergency program staff in the international relief agency in Gaza governorates, and try to answer the research questions the researcher through the use of measurements of risk behavior and job satisfaction are two of the researcher, The researcher has used several statistical methods to identify the validity and reliability of scales and access to research and interpretations of the results, and these methods: the m
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To identify the importance of the role of succession planning in developing human capital in organizations in light of the accelerating and dynamic events and changes in the work environment, and the research problem indicated the seriousness of employees retiring or leaving their positions for any reason and the extent of its impact on the organization in creating gaps in leadership and problems In managing the talent injection because there will be a shortage of talent, which in turn will affect the general performance of the business in the researched institute, so the importance of research appears in trying to present a set of solutions through which some of the problems facing the organization in quest
... Show MoreAbstract:
The purpose of this research is measuring relationship level and impact between Organizational Factors and their Dimensions (Leadership, Organizational Structure, Organizational Culture), and Talent Management Strategies (Talent Recruitment,Talent performance management, Talent Development, Talent Retention ). it was relied on the Questionnaire form as a basic instrument in collecting the Data by using (Likert) instrument ,which was distributed on the research Sample which number was (100) individual included (Managers of schools, assistants (scientific and Administration ) and teachers in Four schools of Talents in Iraq (Baghdad , AL-Nagaf , AL-Basra, Mesan). All fo
... Show MoreThe income tax that is imposed on the salaries & wages of employees in the governmental fields &the companies of public & mixed sectors by direct deduction in a manner similar to the employees in the private sector according to the order NO.49 of 2004 issued by Coalition Provision Authority in Iraq , from the validity of Security Council resolutions NO. 1482 of 2003, &1511 of 2004.  
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