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.
This study aimed to show the extent of compliance with the income taxpayer to provide tax returns and increase the speed of collection of these taxes in addition to increasing confidence in Income Tax department and reduce the number of cases transferred to the courts and promote taxpayer awareness in charge of the importance of system self-assessment, and study sought to investigate the effect of the existence of records documents, technical audit, and computational audit and documentary audit on income tax collections in Jordan, from the point of view of Jordanian income tax auditors ,results shows there's a strong relation between these variables and Income Tax collections.
This takes research idea representations body in the works of artist Lisa Fattah al -Turk, and the qualities that represent them in the configuration and method of performance in order to achieve an important element in the development of the concepts of knowledge and cultural rights within the surface of the artwork including the body shape of his presence authority dominant in the history of art so it was for this audience motives Self , cultural , and part of the confirmation of the human side, and serves as a conveyor of ideas and diagnostic her.Search theme is determined to attend the address of the body in the works of artist Lisa Fattah al -Turk , a comparison in how the audience and what it will be , so Researcher seeks drilling
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The Results of Theoretical Studies and Experiment of Advanced Economies , Have Been Proven That Investment Expenditure Is Not The Only Factor And The Main Source of Production Growth, But Efficient Using Of The Fixed Assets Is More Important In This Process, All That Depends On Groups of Factors Called The Non-Investment Economic Growth, That Are Un-bodied Technical Progress With Organizational Nature.
It's Distinguished Features That it has An Influence on The Production Growth Without Any Large Additional Investment Expenditure Or Any Additional Increment in Inputs And That Can Not Be Reached Without Activating The Factors of Non-Investment Economic Growth, Which is Still Affecting Negatively In T
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The current study examined the effect of different sample sizes to detect the Item differential functioning (DIF). The study has used three different sizes of the samples (300, 500, 1000), as well as to test a component of twenty polytomous items, where each item has five categories. They were used Graded Response Model as a single polytomous item response theory model to estimate items and individuals’ parameters. The study has used the Mantel-Haenszel (MH) way to detect (DIF) through each case for the different samples. The results of the study showed the inverse relationship between the sample size and the number of items, which showed a differential performer.
The main idea of the financial censorship is to submit the states funds to a censorship because they are the funds of the people and because this censorship is a right and role ensured by the constitution for specific devices in the state, thus the role of the financial censor should be launched to achieve this goal in all walks of the state. • The power of this censorship depends basically on the independence of the censorious bodies over a job which is submitted to this censorship and the censor should have a reverence , this censorship is practiced as a precautionary procedure before preparing the budget to avoid mistakes after and during the execution for maintaining the states funds. • The importance of the censorship comes from
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Since the property in Islam is based on the principle of succession , "which made you Khalaúv land and raise yourselves above some degree of Iblukm with Atakm The Lord of the fast punishment and it is Forgiving, Merciful " [cattle : 165 ] and human only Mstkhalaf where " God promised you who believe and do good deeds for Istkhalvenhm Normans in the ground as those before them " [Nur : 55 ] , considering that King God alone any talk about having ownership in Islam in the contemporary sense of ownership , containing three rights are:
1- right to dispose of the right of usufruct tenure
2-The concept is ambiguous as long as that man Mstkhalaf does not have the right to dispose
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The artistic mediation in theater connects the human elements with the material elements in the theatrical production process. The human artistic mediator plays a crucial role in achieving the artistic and expressive goals of the theatrical work, requiring high skills and expertise. Their role involves coordinating and executing the technical aspects of production, such as lighting, sound, set design, costumes, and acting, using their skills and techniques to transform the theatrical text into a successful stage performance. The artistic mediator significantly impacts the quality of the theatrical work and creates a distinct viewing experience for the audience. Technological advancements and continuous updates in theater contribute to th
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The problem of the study crystallized in the following main question: What is the role of media awareness in building the student’s personality according to the opinions of a sample of middle school students? The importance of the research derives from the importance of media awareness being an important variable in building the student’s personality. The sample size was (50) students at Al-Kadhimiya Al-Sabahiya Preparatory School for Boys. In this research, a scale was used to measure the role of media awareness in building personality through (16) items on three axes (cognitive, skill, emotional), and the validity and reliability of this scale were extracted, and the results showed the following:
Praise be to God, who taught with the pen, taught man what he did not know, and may blessings and peace be upon our master Muhammad, may God bless him and grant him peace, and upon all his family and companions.
As for after......
The science of financial transactions is one of the important topics that Muslims must need at all times and places, due to its great importance in clarifying the ruling of the Shari’ah on contemporary financial issues.
The jurists, may God have mercy on them, have spoken about financial issues in all their aspects in detail, as in the Book of Sales, whether in terms of the validity of the sale, its invalidity, or its invalidity, i.e., the invalidity of the sale. Among these issues is the issue of th
This research aims to address the most recent international standard in the field of insurance contracts, the International Financial Reporting Standard (IFRS17) and the theoretical framework of the standard in addition to the most important characteristics of the standard (IFRS17), as well as to identify the paragraphs of the modern standard, with the challenges its application in general and the use of the approach (inputs - operations - outputs) to present the challenges of its application in the Iraqi environment and specifically in the environment of Iraqi insurance sector companies (government), the research is based on the main premise that the identification of the requirements for the application of the International Fin
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