يختلف دور العلاقات العامة (PR) وأهميتها من مجتمع إلى آخر، تبعاً لاختلاف ثقافات هذه المجتمعات عموماً, ولاختلاف القيم الأخلاقية المعمول بها من ممارسيها في منظمات هذه المجتمعات, فالعلاقات العامة في المجتمعات المتقدمة وبعض الدول النامية قد خطت خطوات جبارة ووصلت إلى مرحلة المساهمة في التخطيط الاستراتيجي وعملية اتخاذ القرار, في إطار التزام إداراتها بقيم ومعايير أخلاقية محددة لممارسيها, وبالمقابل نجد أن تطبيقها في العراق ما زال لم يتخطى مرحلة التنسيق مع وسائل الاتصال المختلفة بهدف الدعاية والإعلان وتحقيق العلانية للمنظمة. نتيجة محدودية إدراك المنظمات للدور الاستراتيجي والحيوي الذي يمكن أن تلعبه العلاقات العامة في الحفاظ على سمعة ومكانة المنظمة من جانب, أيضا عدم التزام أو جهل ممارسيها بالمبادئ الأخلاقية للمهنة, يضعف مصداقيتها ودورها الحيوي في صناعة القرارات الإستراتيجية الناجحة من جانب آخر, ويهدف هذا البحث إلى بحث دور أخلاقيات العلاقات العامة(PR) في صياغة القرارات الإستراتيجية الناجحة في عينة البحث التي شملت (64) شخصاً من شاغلي المناصب الإدارية داخل وزارة التعليم العالي والبحث العلمي, وتوصل البحث إلى مجموعة من الاستنتاجات أبرزها متوسط إدراك إدارة المنظمة المبحوثة لأهمية العلاقات العامة والتزامها الأخلاقي في صياغة القرارات الإستراتيجية الناجحة أيضا قبول مخطط الدراسة وفرضياته بدرجات تباينت في قوتها على مستوى متغيرات الدراسة ومقاييسها و تم الاستناد عليها لوضع عدد من التوصيات, بضمنها تحديد سُبل الوصول إلى صانعي القرارات العليا بالمنظمة, وتعزيز الدور الاستشاري الأخلاقي لممارسيها .
The research aimed to evaluate the financial performance of the Public Company for the manufacture of medicines and medical supplies / Samarra - Iraq to know the strengths and weaknesses that affect its performance, as well as to compare its performance in the years between (2017-2019), which are characterized by security stability with its performance in previous years (2014 -2016) which is characterized by security instability, to assess the extent of its ability to achieve growth in performance, by answering the main question, what is the evaluation of the performance of the Public Company for the manufacture of medicines and medical supplies / Samarra - Iraq in the light of financial indicators?
... Show MoreEnvironmental Tax is deemed as one of the most important tools that can be used to eliminate the problem of oil –based environment pollution resulted out of oil products processes and this has been significantly approved by the experience in those leading countries in the field of protecting the environment against pollution whereas oil-producing countries which are rather awkward in maintaining the environment such as Iraq , suffer from notorious environmental effects pertaining to oil product processes.
The problem of the research is represented the increased and constant rise in the volume of the environmental pollutants resulted from the processes managed by the intern
... Show MoreAbstract
This paper discusses the essence of the developmental process in auditing firms and offices at the world today. This process is focused on how to adopt the audit concepts which is based on Information and Communication Technology (ICT), including the Continuous Auditing (CA) in particular. The purpose of this paper is to design a practical model for the adoption of CA and its requirements according to the Technology Acceptance Model (TAM). This model will serve as a road map for manage the change and development in the Iraqi auditing firms and offices. The paper uses the analytical approach in reaching to the target results. We design the logical and systematic relations between the nine variable
... Show MoreThis study tests the effect of a large number of independent variables that control the growth of the total productivity, which amounted to 112 variables, gathered from what is mentioned in the specialized theoretical and applied literature. The data for these variables were taken from global reports of sound international organizations and reliable databases covering the period 1991-2016. The data of the dependent variable, the growth of the total factor productivity, were taken from the database of the world development indicators. The study covered 61 countries for which data were available. The study included three regression models to explain
... Show MoreInternal control is system,defined and implemented under its responsibility , which aims to ensure that; laws and regulations are complied with; the instructions and directional guidelines fixed by Executive Management or the Management Borad are applied; the company internal processes are functioning correctlly , particularly those implicating the security of its assets; Financial Information is reliable; and generally contributes to the control over its activities , to the efficiency of its operation and to the efficient utilisation of its Resources. By helping to anticipate and control the risks involved in not meeting the objectives the company has set for itself, the internal control system plays akey role in conducting & monito
... Show MoreThe research tagged with (similar rulings in the holy heavenly books - the Holy Qur’an and the Bible) highlights that there are a number of rulings in the heavenly books that are similar to each other in terms of content, meaning and significance and did not change from one prophet to another because they relate to the basic interests on which social relations are built. Documenting ties, preserving rights, preventing abuse, etc. These are among the divine purposes in clarifying rulings in order to reach their goals and achieve their goals. Therefore, by combining these rulings, many problems and incidents that are the subject of disagreement and doubt between the two religions can be achieved and addressed. Those who want reform, righ
... Show MoreThis search aimed to show a series of converses that our prophet [peace be upon him] call ,some of them , (Kufraa) , and explain the meaning of (AI-kufr) that called on some works , so does it mean the apparent part or the pronunciation of(Al-Kufr) has another meanings ?
Is the chemical industries of great importance for the economy of any country, through what is borne by these industries is an important part of the changes contained in the industrial output of transfer and, moreover, that these industries are overlaps and intricacies of sector-wide with the rest of the manufacturing sectors, with agriculture and services , through the offering of these industries produce Production requirements intervention such as chemical fertilizer used in the production of agricultural crops, in addition to the various areas for the use of phosphorus in the food industry, to the extent that it is difficult to find material Food preparation is not included i
... Show More