يهدف البحث الحالي الى التعرف إلى درجة تقدير عينة من المديرين في المنظمات العامة لمستوى تطبيق ولتحقيق ، (Covid- نمط القيادة الخدمية من وجهة نظرهم ، وعلاقتها بمؤشر رضا الزبائن في ظل جائحة ( 19 ذلك اتبعت الباحثة المنهج التجريبي بتطبيق استبانة ضمت محورين، الأول: لقياس مستوى القيادة االخدمية وفقا الذي يشمل ( 8) أبعاد هي ( التمكين , الدعم , ( D. Van Dierendonck and I. Nuijten , لمقياس ( 2011 المساءلة, الشجاعة, التسامح , الموثوقية , التواضع , الرعاية). )والمحور الثاني: لقياس مستوى رضا الزبون الذي يضم أربعة أبعاد هي (خدمة الزبون- رضا الزبون- أعداد وتنفيذ ( Askim , وفقاً إلى ( 2004:417 مخطط الخدمة – تجهيز الخدمة الفعلية) ويشمل على ( 12 ) فقرة, تم توزيع الاستبانة على ( 92 ) مستجيب من المديرين في المنظمات العامة تم اختيارهم عشوائياً ، وقد أظهرت النتائج أن درجة تقدير عينة البحث لمستوى تطبيقهم القيادة االخدمية كانت متوسطة عند وزن نسبي 73.05 %، وأن مستوى رضا الزبائن كان دون المتوسط عند وزن نسبي 61.33 %، أيضاً إن نمط القيادة الخدمية كان له تأثير كبير على مؤشر رضا الزبون. ووجود علاقة طردية بين درجة تقدير أفراد العينة لمستوى القيادة الخدمية ، ودرجة تقديرهم لمستوى رضا الزبائن ، أذ بلغ معامل الارتباط 0.468 ، وأنه توجد فروق بين متوسطي درجات تقدير أفراد العينة لمستوى القيادة الخادمة تعزى إلى متغير (النوع) بينما لاتوجد فروق دالة في مستوى رضا الزبائن بين الإناث والذكور، وأوصت الدراسة بضرورة أن تتضمن اولويات أجندة الأعمال العامة التركيز على متطلبات التوعية باهمية التزام مدراء المنظمات العامة بخصائص القيادة الخادمة لضمان تحقيق مؤشر ( رضا الزبون ) عالي .
المبادئ العامة للقانون ودرها في اطار التجارة الدولية
In the name of God the Merciful
Praise be to God and the Hall and Peace Uncle Prophet Muhammad and blindness Alo and companions
Money is the lifeblood and a reason for living. An individual cannot live without money to make it
It is only through the necessities of life and the state that it can perform its duties and functions only
As money is so important, the state must regulate the balance of revenues
And expenses in order to avoid failure in Mizanitia, but perhaps the country may be exposed to crises
An exception that leads to misappropriation in the general Mizanitia and the Islamic Shari'ah is valid for Makkah
Time and place for all circumstances has created several ways to address the budget defici
تأملات في الاطر العامة والخاصة للفكر السياسي في ليبيا القديمة
The research aims to measure the extent of the impact of Earnings quality in the continuity of the company for a sample of private commercial banks listed on the Iraq Stock Exchange. The research sample included (15) of the listed commercial banks that continue to issue their financial statements for the period from (2009-2018).The research relied on three main models of measurement and on four steps. The first step is to measure the Persistence (Earnings Quality) by Depending the sustainability model. While the second step included measuring the Predictability of accounting profits by deriving the square root of the disparity of the estimation error from the first model Persistence (Earnings Quality), and the third step included
... Show MoreThe kaizen is considered as one of the most important modern techniques which has been adopted by various economics entities especially manufacturing firms and its beginnings return to the middle of the earlier century that has been used by companies like Toshiba, Matsushita Electric, and Toyota. Which realized that these modern techniques would make a total change in the competitive environment and started qualifying and its staff in such away that enables them to go along with this unique environment. The continuous improvement (Kaizen) depends on the small continuous improvements in the product and the production operations during the production stage. Consequently, the research problem is represented in the improperly of the budg
... Show Moreتعد البرمجة الخطية عاملاً مؤثراً وفعالاً في عملية صنع و إتخاذ القرار عندما تكون الموارد متاحة أو متوفرة لكي تعطي أهدافاً معينة ، وتكمن البرمجة الخطية في حل وتقييم الانشطة أو الفعاليات عند تطبيق إحدى أدواتها وهي الطريقة المبسطة العامة ، التي يكون فيها الحل مقبولاً (ممكناً) ويجب التوصل الى الحل الامثل عندها تسمى بالطريقة المبسطة الاولية أو يكون الحل فيها أمثلاً ويجب التوصل الى الحل الم
... Show MoreImportance of accounting standards belong to be the instructor and the advisor for accountant in performing his work . For each invironment a group of political, social, economical and cultural factors which distinguish it about other environments . In order to perform its aim in produsing accouting information helps in making decisions on different levels, accounting standards should established in a form that harmonized with the environment that apply in it . Establishing international accounting standards comes with the same direction and then it has put influential with standards some states that have influence on international accounting standards committee. So because of the big changes that happened in the inte
... Show MoreAbstract
The multiple linear regression model of the important regression models used in the analysis for different fields of science Such as business, economics, medicine and social sciences high in data has undesirable effects on analysis results . The multicollinearity is a major problem in multiple linear regression. In its simplest state, it leads to the departure of the model parameter that is capable of its scientific properties, Also there is an important problem in regression analysis is the presence of high leverage points in the data have undesirable effects on the results of the analysis , In this research , we present some of
... Show MoreDepartments and offices of public relations and media in any institution or company is the most important departments that reflect the results of their work negatively or positively on their reputation. This goes beyond the trust and credibility that its internal and external audiences will give it. Where such matter requires the staff, working in these departments and offices, to have communication skills that qualify them to do the role of marketing the communication message. Yet, the communication skills of public relations and media staff vary from person to person depending on the communication position. This skill has two criteria: Achieving the communication goal and the speed in achieving it as a number of skills
... Show MoreThe audit profession today gets an increasing interest by the financial , economic and legal contemporary societies , because of the importance of the technical & neutral auditor’s opinion to the financial reports beneficiaries in order to enable them making their investment decisions , but some of them whom suffered damage or loss when they made that decisions according to the mentioned financial statements which consolidated with auditor’s report , exposed the function to a responsibility and credibility crisis in addition to missing the trust especially at the latest years. They always ask why or what is the reason that cause the auditor didn’t giving us any warning signs about the economic mater for that companies.