تواجه المؤسسات المختلفة تحديات كثيره تختلف نوعيتها باختلاف توجهات المؤسسه سياسيه او اقتصادية او اجتماعيه ... مما يشكل تهديدا لوجود المؤسسة وسمعتها وبخاصه عند تحول تلك التحديات الى ازمات يجب على المؤسسه التعامل معها والسيطره عليها واحتوائها وهنا ياتي دور ادارة العلاقات العامه في المؤسسه المعنيه للعمل والقيام باعداد برامج خاصه بالتعامل مع الازمات وهو مايعرف ببرامج اداره الازمات . وبطبيعة الحال تختلف عملية ادارة الازمة عن الادارة بالازمات، اذ ان الاخيرة هي فعل يهدف الى توقف او انقطاع نشاط من الانشطة وزعزعة استقرار بعض الاوضاع بهدف احداث شيء من التغيير في ذلك النشاط لصالح مدبره, والحقيقة لقد برعت اللغة الصينية في نحت مصطلح الازمة، اذ ينطقونه wetgl وهي عبارة عن كلمتين الاولى تدل على الخطر اما الاخرى فهي تدل على الفرصة التي يمكن استثمارها، وتمكن براعة القيادة في تصورامكانية تحويل الازمات وما تحمله من مخاطر الى فرصة لاطلاق القدرات الابداعية التي تستثمر الازمة كفرصة لاعادة صياغة الظروف وايجاد الحلول السديدة. هذا البحث يسلط الضوء على البرامج التي قامت بها او اعدتها وزارة الصحه في العراق للتعامل مع هذا الوباء حيث ينشط المرض في موسم الصيف وسجلت عدد من الاصابات في بعض محافضات العراق لاسيما الجنوبيه مما شكل ازمه واجهت المؤسسه الصحيه ممثله بوزارة الصحه ومؤسساتها المختلفه في عموم العراق. حيث تعد وزاره الصحة من المؤسسات التي يمتد نشاطها وخدماتها الى كل المواطنين وبالتالي فهي ذات جمهور كبيروواسع ويشمل جميع فئات المجتمع وطبقاتة لذلك فان بعض الازمات التي قد تتعرض لها الوزاره تكن كبيره نتيجة ضغط الجمهور واحتياجه لبعض البرامج والاجراءات المتعلقة بحياتة وبقاءة . تضمنت هذة الدراسه على ثلاثة محاور تناول المحور الاول الاطار المنهجي للدراسه حيث اشتمل على مشكلة الدراسه واهميتها وهدفها والمنهج الذي اتبع فيها وادوات وطرائق البحث العلمي (و سائل جمع المعلومات) التي استعملها الباحث في حين تناول المحور الثاني الاطار النظري حيث تم تناول مفهوم الازمات واسلوب ادارتها ومرحل ادارة الازمه وانواع ازمات وتشكيل فريق عمل اداره الازمه. اما المحر الثالث فقد تناول اجراءات وزارة الصحة في ادارة ازمه مرض الكوليرا فضلا عن تحليل تلك الاجراات وتقويمها وبخاصة بعد مضي فتره من الزمن على القيام بها وبعضا من تلك الاجراءات والحملات مازال قائما وفي النهاية قدمت الدراسه خاتمة تضمنت عددا من الاستنتاجات وعدد من المقترحات.
Tax information system is one of the most important means that help the tax administration to reach the real income of the taxpayer, and the problem of research came in the General Authority for Tax ,The next question (Does the control carried out by the Central Bank on foreign remittances to reach the real income of the taxpayer). The research is gaining importance by focusing on the Central Bank's control over foreign remittances, and how to use this control to finance the tax information system. The relationship between the Central Bank's control over foreign remittances and the tax information system.The study has reached a number of recommendations, the most important of which are the following: The work of an integrated information
... Show MoreThe research aims to clarify the importance of adoption of International Accounting Standard No. (12) "Income Taxes" as a tool for the measurement and disclosure of income taxes in the financial statements، and how to deal with the differences that arise as a result of difference in net profit accounting for net tax profit ،The problem of the research focused on the disparity between the income tax estimate in Iraq in accordance with the accounting standards and financial reporting and assessment of income tax in accordance with the tax laws and legislation, this discrepancy has led to the emergence of differences between accounting profit and tax profit (temporary differences and permanent differences) and these differences of w
... Show MoreThe information revolution، the new language has become one for all the peoples of the world through handling and exchange and to participate in all key areas (economic، cultural and scientific) and Accounting episode of this revolution has turned most of the traditional systems (manual) in companies to automated systems، this transformation in the regulations summoned from the auditors that develops their traditional examination automated systems so had to provide tools for auditing help auditors to keep abreast of developments and as a result there is no evidence checksum Local Private audited automated systems came search to provide evidence helps auditors for guidance as part of COBIT، which provides audit procedures Detailed inf
... Show MoreObjective(s): This research aims at evaluating the quality of pulmonary tuberculosis patients life before and after applying the suggested instructional program, and to find out relationships among distribution of an overall assessment quality of life improvement and socio-demographic characteristics variables. Methodology: Self controlled design studying effectiveness of applying instructional program on quality of life for pulmonary tuberculosis patients among sample size (65) patients from primary health care centers/AL-Sadur City sector-the consultation clinic of chest and respiratory diseases at AL
The intensification of competition among all companies and at different levels has become necessary for every company need to continue to improve its performance in order to be able to face the competition and stay in the market. To achieve this, we must rely on the company's accounting information more accurate and appropriate and provided in a timely manner, for the purpose of use in planning and decision making.
So there must be information systems that help the administration to continuous development and improvement of the performance of companies in general, and this is what you need Jordanian companies, especially after the accession of Jordan to the field
... Show MoreThe study of the Baghdad personalities is an important issue because the owners of these personalities usually belong to the elite, which play a distinct role in the development of any society in all political, economic, social and cultural fields. These include the study of the personal personality of Father Anastas Marie Carmeli to highlight many aspects of personality And his clear fingerprints on the movement of society in the field of culture and thought
That Karamli's efforts in the field of language, literature and history made him one of the most prominent pioneers of Renaissance late in the history of modern Iraq
The study of the Baghdad personalities is an important issue because the owners of these personalities usually belong to the elite, which play a distinct role in the development of any society in all political, economic, social and cultural fields. These include the study of the personal personality of Father Anastas Marie Carmeli to highlight many aspects of personality And his clear fingerprints on the movement of society in the field of culture and thought
That Karamli's efforts in the field of language, literature and history made him one of the most prominent pioneers of Renaissance late in the history of modern Iraq
Abstract
The research’s goal lies in demonstrating the impact of the Federal Financial Supervision Endowment through the process of auditing the performance of the entities subject to its audit as to improve the performance of these entities, especially if the performance audit method is one of the newly applied methods that are compatible with the standards issued by the International Organization of Financial Supervision and Accounting Institutions which is the method of auditing performance according to the performance evaluation guide for programs and policies issued by the Federal Office of Financial Supervision.
T
... Show MoreContracting companies play a prominent role today in economic activity, due to their contribution to the implementation of major construction projects which together constitute the infrastructure of society. Most construction projects also suffer from exceeding the time and cost specified and planned for the completion of the project, and this comes for several reasons, including the work environment, country conditions, The method of managing project costs and the techniques used in its implementation Accordingly, the concepts of lean construction came, which help in addressing the causes of waste, both in time and cost, in addition to the fact that project management needs techniques that are useful in controlling the control and manag
... Show MoreThe added value of internal audit greatly contributes to adding value to the institution, but most departments of economic units in Iraq neglected the role of internal audit and the added value that can be achieved by those institutions, since the term added value of internal audit is a relatively vague term from the premise that what cannot be measured is difficult Determine it, and perhaps descriptive standards for it is the extent of compliance with international auditing standards (IIA).
The research aims to study the procedures and results of auditing to verify that they have given an added value to the audit with a positive impact, develop its aspects and research, identify deficiencies for the audi
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