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.
The Financial authority is considered as one of the most of benefited parts from financial statements which depends on it in process of accounting in taxes as basis to determine The Tax Base , but no confidence from financial authority part in objectivity of income financial information in them for many of limited companies led to no dependence on them to specify taxation contain & dependence on yearly regulations that issued them. To enhance the confidence of financial authority to these lists must meet its requirements, because the menus Fulfill the requirements of the financial authority increases the confidence in these statements and therefore reliable in determining the tax base. So this research aims to speci
... Show MoreThe researchers seek to shed light on the importance of accounting disclosure on social responsibility, and the research aims to provide a theoretical approach to social accounting and its disclosure, identify the concept of sustainable development, highlight the theoretical foundations of sustainable development and employ disclosure of social responsibility towards achieving the goals of sustainable development, and identify the impact of The accounting disclosure on social responsibility in achieving sustainable development goals, and the research problem can be reviewed by asking the following question (Does the accounting disclosure of the social responsibility of economic units contribute to achieving sustainable developmen
... Show MoreIn its theoretical framework, this study dealt with the subjects of high commitment management and organizational excellence, as the study came in response to the growing developments and changes in the fields of management. It includes an analysis of correlation and effect between high commitment management, which has been attracting a lot of attention recently due to the intensifying rivalry between organizations because of certain external factors like globalization and world markets liberation, and its effect in achieving organizational excellence.
The practical framework, on the other hand, dealt with the analysis of correlation and effect between the study's variables. The problem
... Show Moreتواجه الوحدات الاقتصادية في العراق منافسة قوية بسبب مشكلات خاصة بإرتفاع الاسعار وارتفاع تكاليف الانتاج وضعف الاهتمام بدراسة السوق وغيرها من المشاكل ، فضلاً عن استخدام نظام التكاليف التقليدي الذي لا يوفر معلومات ملائمة لقرارات التسعير الامر الذي يتطلب دراسة وتحليل تلك المشكلات ومعالجتها بالاعتماد على تقنيات حديثة بما يمكنها من المنافسة ولهذا جاء هذا البحث والذي يعتبر من المداخل الحديثة لتخفيض التكاليف وم
... Show MoreThe research aims to derive the efficient industrial plans for Al – shaheed public company under risk by using Target MOTAD as a linear alternative model for the quadratic programming models.
The results showed that there had been a sort of (trade- off) between risk and the expected gross margins. And if the studied company strives to get high gross margin, it should tolerate risk and vice versa. So the management of Al- Shaheed Company to be invited to apply the suitable procedures in the production process, in order to get efficient plans that improves it's performance .
He research specifies subjects which may contribute in improve productivity of the General Company for vegetable oil product/ Al-Farab factory and aims to release the relationship between system Quick Response Manufacturing (QRM) and scheduling operations.
The Implementation was in the general company for vegetable oil product (Al-Farab factory), Universe Factory It suffers from a failure to follow Scheduling in its operations And not taking into account the lead times And delays in product delivery dates, Here are drawing the attention of the administration in the factory to use Quick Response Manufacturing (QRM) to control the energy and inventory, machin
... Show MoreAbstract
The current research aims to develop a guidance program suitable for high school students and apply it to them in order to ensure the reduction of addiction to the use of different means of communication. The researchers used the scale of addiction to the means of communication (SAS) to measure the level of addiction as well as to identify the impact of the proposed guidance program in reducing the degree of addiction to communication. It was applied to a sample of (20) female students divided equally into two groups: an experimental group of (10) female students and a control group of (10) female students from the secondary level in a school under the department of education in the education of the alma
... Show MoreThis research dealt with the impact of internal control on tax performance using balanced scorecard indicators because of its special importance in improving tax performance and reform. The internal control system is a safety valve for senior management in all organizations, it plays an important role in the regularity and development of work and the fight against corruption To provide reliable and accurate data and information, follow up on compliance with laws, regulations and instructions. The aim of this research is to demonstrate how control affects tax performance and how to adapt internal control components to improve tax performance. In the General Authority for taxes and its branches,. The research resulted in a number of conclu
... Show MoreSuffer most of the industrial sector companies from high Kperfi magnitude of the costs of industrial indirect, lack of equitable distribution of these costs on the objectives of cost, increased competition, and the lack of proper planning in line and changes faced by the industrial sector (general) and sample (private), as well as the difficulty in re- directing efforts to improve profitability and in-depth analysis of activities, and to identify untapped resource activities, then link these activities to the final products The research aims to apply the technology review and evaluate programs with the method (ABC) through the application stages of planning, scheduling and control and a comparison to get to the products of dev
... Show MoreThe ability of insurance companies to achieve goals depends on their ability to meet customers' requirements, and this requires them to identify target markets and respond to needs and wishes of the markets, the skill is to convince the company to operate what is in the interest of the customer if he is convinced the customer service provided to him, he would repeat to deal with, and where the cost of maintaining existing customers is less than the cost of attracting new customers, the insurance companies that is working hard to maintain their customers, the more customer satisfaction with the services provided has increased loyalty and weakened the ability of competitors lured.
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