تعد الحوكمة من المداخل التي نالت اهتمام العديد من الباحثين والدارسين في مجال الإدارة والسياسة بوصفها إحدى الفلسفات السائدة والمرغوبة في الفترة الحالية , وأصبح ينظر إليها دواء لجميع الامراض التي تعاني منها الأجهزة الإدارية عموماً بالأخص العامة منها . وقد ارتبط هذا المفهوم بمفاهيم إعادة التنظيم Reforme والاصلاح الإداري المجه لتحسين كفاءة وفاعلية أداء تلك الاجهزة وبما ينعكس على مجمل السمات والمميزات التي تتعلق بالخدمة وفاءً بإحتياجات المستفيدين الظاهرة والكامنة , كما حظيت مجموعة الخصائص المكونة لهذا المفهوم بمستوى كبير من الاهتمام لكونها ارتبطت ارتباطاً وثيقاً بعملية تحقيق أهداف المنظمة وضمان نجاحها في ظل البيئة التنافسية المتغيرة , وقد ظهرت لهذا المفهوم العديد من النماذج اختلفت بحسب المجال الذي تطبق فيه والهدف المراد تحقيقه , ويمثل هذا البحث محاولة لمعرفة مدى التصور الواضح لدى الإدارات العليا في وزارة التعليم العالي والبحث العلمي عن الحوكمة واهميتها وعن خصائصها الواجبة التطبيق واهم نظرياتها ونماذجها , مما ينعكس بدوره على تعزيز قدرة الوزارة وتشكيلاتها على البقاء والنمو والمنافسة ,يهدف البحث الحالي إلى تحديد مفهوم وخصائص واهمية الحوكمة في المنظمة العامة ,واستعراض اهم نظرياتها ونماذجها في مجال التعليم العالي مع محاولة وضع نموذج لحوكمة التعليم العالي العالي في العراق , لقد اعتمد البحث الحالي على الأسلوب التحليلي الوصفي بهدف التعرف على ملامح هذا المدخل من الجانب النظري , وأخراً توصل البحث إلى مجمموعة من الاستنتاجات والتوصيات .
The Political Thinking Regarded as an important element for the formulation of the stat, weather in its formation, the structure of it s entity, its political system and it s governmental instruments .The political thinking can not act without determined strategy, So they intend to work hard to formulate a railed strategy that make them able to determine its directions to general issues.
The Study aimed to solve the problem through the following question:
1- What are the levels of Political Thinking and Strategic Analysis in the financial ministry?
2- What are the relation ship between the dimensions of Political T
... Show MoreThe audit committees are considered to be one of the most important committees because of the role they play in supervising and monitoring the process of formation of the financial statements and correction of the internal supervising system also strengthening the independency of the internal and external audit. Matters which increases the efficiency and integrity of the financial statements which reflects positively on competence of board of directors and then enhance the position of the company through increasing the trust of the users of the financial statement within the company.
Therefore, this research deals with the evaluation of the performance of the audit committees in Iraqi banks according to the local rules and
... Show MoreAttitude is an important subject that has attracted researchers and thinkers in organizational theory and organizational behavior because of its great importance in various field studies. Field evidence suggests that individuals in their daily lives or careers respond to specific events through a set of internal tendencies Internal tendencies are negative or positive and systematic. These trends tend to be invisible, not limited to certain boundaries, and involve a significant number of individuals within organizations or society.
The research aims to identify the impact of trends in the ethics of public service workers for individuals, through a sample of (72) doctors and (60) administrative staff
... Show Moreمما لاشك فيه إن من أهم الأساليب التي تعتمد عليها أقسام العلاقات العامة في تحقيق أهدافها هو توظيف الخبر الصحفي ويشمل ذلك اهم أهداف العلاقات العامة ومنها التواصل مع الجماهير داخليه وخارجية ، بناء الصورة الذهنية الايجابية ، الإعلان ، الترويج ،..... الخ وفي اطار التطور الكبير الذي شهده علم العلاقات العامه في العقود الزمنية الاخيرة تزايد وتوسع الاعتماد على التوظيف الإخباري عن طريق بناء وتشكيل ومعالجة مضامين الخب
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The public budget in Iraq depends on a number of legislations across its fourth stages, starting from preparation to implementation and control; one of these legislations is the amended law of financial management and public Debt. No. (95) In 2004. Accordingly, the public budget cycle faces various failures, some of them resulted from the shortcomings in the legislation depended that effect on the public budget in a way or another; whereas the other failure resulted from no applying the legislation that adversely effect on the public budgeting stages that call for studying them and paying the attention toward them to present the suggestions that contribute in handling and developing public budgetin
... Show Moreان استعمال الاساليب والنظريات العلمية الحديثة في عمل العلاقات العامة من شأنه ان يجعل عمل ادارات العلاقات العامة نافعاً ومؤثراً نافعاً للمؤسسة ومؤثراً في جمهورها ومحيطها الخارجي وكلما اتسع نشاط المؤسسة وكبر حجمها وامتدت الرقعة الجغرافية التي تنتشر عليها تشكيلات المؤسسة وفروعها كلما كبرت وكثرت التحديات والتهديدات التي تواجه المؤسسة ونشاطها وبذلك تكون الحاجة ماسة الى وجود ادارات متخصصة بالعلاقات العامة تس
... Show MoreThe childhood period includes nursery period is the most period that the child wants to discover and knowledge and that we see it in daily and normal activity that he does it. And after creating the science aspects and growth it by children and that is one of goals the Education and this goal is requested a style education includes a corrective scientific aspects and creating them and getting them by experience that getting it by visits many places of nurseries and meeting some of teachers and search about the program working and application it and notes a problem that summarized that is not found a science program used by teacher to teach the science aspects for children that realized her goals and needs to gro
... Show MoreProfessional learning societies (PLS) are a systematic method for improving teaching and learning performance through designing and building professional learning societies. This leads to overcoming a culture of isolation and fragmenting the work of educational supervisors. Many studies show that constructing and developing strong professional learning societies - focused on improving education, curriculum and evaluation will lead to increased cooperation and participation of educational supervisors and teachers, as well as increases the application of effective educational practices in the classroom.
The roles of the educational supervisor to ensure the best and optimal implementation and activation of professional learning soci
... Show MoreThis research seeked to create frame work for audit ISO as one class of investigation for special purpose. The suggestion frame work depend on five basic ingredients, there were nature of ISO audit, the people interested requirements to do this audit who process the audit and the problems effect this audit. Already discussed and study the requirements and recommendations from International Standardization Organization.
The researcher suggested the basic sup
... Show MoreThe research aims to:
- Show the effect of corporate governance on the quality performance of certified public accountants through establish the concept and principles of corporate governance and the concepts, importance, standards of quality auditing.
- Forming a proposed framework for quality performance of certified public accountants under the corporate governance, which show the concepts objectives, principles, standards, and constraints of the proposed framework.
The research in one aspect of it based on the study of theoretical background which re which relate to the subject beside the global experiments and opinions of the specialists
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