The educational service industry is one of the most negatively affected industries by the spread of the COVID-19 pandemic. Government agencies have taken many measures to slow its spread, and then restrict movement and gatherings and stop recreational activities. Furthermore, the repercussions of the curfew had a significant impact due to the interruption in actual attendance for students and employees, and the severity of the Covid-19 crisis and its (economic, social, security, humanitarian and behavioral) effects on all societies and work sectors is no secret to anyone. Iraq, like other countries, was also affected by the negative impact of Covid-19 pandemic in all fields of institutional work, especially public fields, and specifically the field of education, given that It is based on the necessity for the administration to maintain the continuity of workers’ commitment to perform their duties, which raised the possibility of them being exposed to greater levels of pressure and workload due to the requirements to adhere to the new work procedures as specified by the crisis cell, such as full curfew and social distancing measures to preserve health, and since workers represent the lifeline of any an organization, managing and dealing with them was considered to be highly important because despite the lack of material and financial resources in business, employees remain one of the key assets that administrations of organizations must take care of and ensure the quality of their practical life and careers, not only during crises but at all times, by striving to satisfy them in order to maintain their organizational loyalty. These changes in work methods and procedures have likely had an impact on the performance and commitment of employees. Therefore, employee satisfaction has become one of the important topics that need examination and testing in light of crises in general and the COVID-19 crisis in particular. The global health crisis forced institutions to expedite the formulation of plans and a response strategy with little guidance as a result of the unprecedented nature of the epidemic, and then there was an impact on the predetermined factors that might have affected the satisfaction of employees in various institutions, especially service institutions whose work required them to continue providing services and complete work. In addition, the previously less relevant factors have become prevalent due to the nature of the pandemic; for example, the topics of job insecurity, unemployment and health risks have been identified as the most serious consequences of the epidemic globally. This research came to examine the level of job satisfaction of employees working in the educational institution (the University of Baghdad as a model) and its relationship to the degree of their organizational loyalty in light of the COVID 19 pandemic based on the knowledge generated by reviewing the literature that was used to identify the key factors that affect employee’s satisfaction and hence the degree of loyalty to his\her organization, and the foundational idea that employee’s satisfaction affects the overall performance level of the organization is based on several factors, including the degree of employee loyalty and devotion to work, thus, maintaining an adequate level of job satisfaction for employees is one of the key factors in maintaining effective organizational performance for any organization. In light of the changes that took place in the methods and procedures of institutional work in light of the COVID-19 pandemic, it became important to unveil the positive and negative factors that affected the job satisfaction of employees and then their organizational loyalty to achieve further organizational progress and improvement and then improve the overall performance of the organization. thus came this research to focus on analyzing the relationship between employee satisfaction and organizational loyalty during the COVID-19 pandemic, and for that reason, we developed questionnaires to identify job satisfaction and organizational loyalty at the job level for employees of the educational institution, the University of Baghdad (Colleges of Education for Girls and Science for Girls) in light of the COVID-19 pandemic. The study included (279) employees from the Colleges of Education for Girls and the College of Science for Girls, with a rate of (135) (144) employees, respectively. Employee satisfaction was considered an independent variable, and organizational loyalty was considered a dependent variable. Reliability tests, correlation analysis and regression were conducted to prove the research hypotheses, and the results of the research showed that satisfied employees tend to be more loyal and devoted to the organization and contribute positively to improving organizational performance. Furthermore, at the time of the outbreak of the COVID-19 pandemic, employees in the field of educational services at the University of Baghdad.
Tax fraud is following different methods of tax evasion (bypassing the laws, instructions and regulations related to tax) by not showing the real taxable income by using laws, instructions and regulations improperly, and because of the weak basic role of forensic accounting in detecting and reducing tax fraud, the problem has become more influential on the state general tax income. The main objective of the research is to identify forensic accounting and the extent to how it can be applied in the General Tax Authority to assist forensic authorities in issuing judgments in fraud cases. To achieve the objectives of the research, the descriptive analytical approach was used to reach the topic of the research, and a questionnaire (co
... Show MoreSince the law is the tool for implementing the state’s public policies, it is natural that its provisions (or at least some of them) seek to preserve human dignity as the source on which all rights and freedoms are based. One of the examples of humanizing the provisions of the law in France is what is known as the winter truce. What is this truce, what are the justifications for granting it, what is its historical origin, how did the legislative treatment of it develop, what are the similarities and differences between it and other legal periods included in French law, what is the scope of its application, and what are the effects resulting from it. These questions and others are what we will try to answer through this research.
The study aimed to identify the degree of academic leaders practices at the University of Northern Border for creative leadership, which attribute to different variables (nature of work, employer, gender, years of experience in administrative work at the university). To achieve the goal of the study, the researcher used the descriptive approach survey. Therefore, the researcher used a questionnaire as a study tool, which consisted of (40) items that included dimensions (sensitivity to problems, initiative, originality, flexibility). The study sample consisted of (240) participants included (agents of colleges, and supporting deanships, and their employees) during the second semester of the academic year 1439/1440 AH. The results showed t
... Show MoreSome feline intestinal parasites such as Toxocara, Giardia, and Cryptosporidium can spread to humans through feces. Therefore, it is important to prevent exposure of family members by screening cat fecal samples twice per year for potential treatment regimes. This study was initiated to compare and identify gastrointestinal parasites of domestic and stray cats (Felis domesticus) in Baghdad City, Iraq. Parasite eggs and oocysts were identified under light microscopy by applying standard laboratory techniques (flotation and sedimentation). Overall, 59 of 121 (48.7%) fecal samples were positive for intestinal parasites. The rate of infection by Toxoplasma gondii was (3.31%), Isospora spp. (6.61%), Cryptosporidium spp. (31.4%), and Toxocara spp
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The study aims to identify the effects of dubbed Turkish drama on the public through the application of a sample of the views of women. The study also attempts to monitor the causes and motives due to the act of observation and to identify the various effects of this act. In order to achieve these goals, the researcher relies on the descriptive approach in addition to the questionnaire and interviews to collect data. It ends with a number of results such as: The study aims to identify the effects of dubbed Turkish drama on the public through the application of a sample of the views of women. The study also attempts to monitor the causes and motives due to the act of observation and to identify the various effects of this act. In ord
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The current research aims to evaluate the level of inclusive leadership within the General Secretariat for the Council of Ministers, and its role in achieving integration in work through the need to improve relationships between different administrative levels, facilitate participation, expression of opinions, and belonging to the organization. In order to achieve the research objective, the descriptive analytical statistical method was chosen using the SPSS V.25 programs, with various statistical methods and measures, including mean, standard deviation, variance coefficient, relative importance, and simple regression, through a questionnaire tool for data collection. The research community included the leadership in the sample of resear
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This research aims to study the target costing and value chain with their complimentary relationship in reducing product costs, meeting the needs of customer, and achieving strategic competitive advantage for manufacturing corporations in response to face international competition, technological development and continuous changing expectations of customers. No doubt, the target costing and value chain both currently occupy a great deal of the attention of managers and accountants at the manufacturing corporations due to the significance to insure their continuity, growth and development. This significance has been the main motive to examine the role of target costing and value chain in a sample of public corporations of the
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The increase in military spending has become a feature of the times for many countries, including China. They have sought to increase their defence spending, not with the aim of domination and possession, but rather to protect their economic interests and to secure their foreign trade. The research aims to identify the impact of military spending by studying the nature of defence spending and its role in providing security. And stability and facilitating foreign investment in it, as well as storming the military industry, securing some humanitarian supplies, and participating in a variety of public works that can be used in the civil and military fields, and the aim of the research is to id
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