يهدف البحث إلى تقييم الكفاءة الوظيفية لمؤسسات التعليم الأهلي في أداء وظيفتها بمستوى عالٍ لتشبع حاجة سكان المدينة الذين فضّلوا التعليم الأهلي على التعليم داخل المؤسسات الحكومية مما أدى إلى انتشارها، وصولا إلى أهم الآثار المترتبة على ذلك الانتشار إذ نافست فيه مؤسسات التعليم الحكومي، بل وتنافست المؤسسات الأهلية فيما بينها لتقديم أفضل خدمة تعليمية للصراع من أجل البقاء، وتهدف أيضا إلى إظهار الوجه السلبي الآخر الضاغط على ملاكاتها التدريسية خاصة ًفيما يتعلق بدخلهم الشهري، فتحملت لذلك جوانب إيجابية وسلبية كان لابد معها من إيجاد أفضل الحلول وأنسبها للملاكات التدريسية لرفع انتاجيتهم وزيادة الجوانب الإيجابية لها خدمة للعملية التعليمية، ولا يتم ذلك إلا عن طريق إجراء اختبارات داخل المؤسسات التعليمية الأهلية لتفسير جميع التساؤلات العلمية. واستندت الدراسة إلى المنهج الوصفي والوظيفي والتحليلي، واعتمد البحث الدراسة الميدانية بجمع البيانات والمعلومات ذات الصلة بهدف البحث ومشكلته بناء على واقع الحال لمرافق هذه الخدمة لسنة (2020) إذ تمّ توزيع استمارتي استبيان الأولى على عينة بلغت (1520) من أولياء أمور الطلبة في المدارس الأهلية باحتساب طالب واحد لكل أسرة والثانية بلغت (200) استمارة استطلاعية وزعت على الهيئة التدريسية، وأهم النتائج التي توصلت لها الدراسة هي ارتفاع نسبة المسجلين ضمن المرحلة الابتدائية بفارق كبير عن بقية المراحل الدراسية، وارتفاع المستوى التعليمي والتربوي الذي تقدمه هذه المؤسسات هو سبب انتشارها فارتفع مستوى رضا أولياء أمور الطلبة عنها إلى (الجيد).
In the present work, Uranium (238U), Thorium (232Th) and Potassium (40K) specific activity concentration in (Bq/kg) was measured in five different types for wheat flours that are available in the Iraqi markets. The gamma spectrometry method with an NaI (Tl) detector has been used for radiometric measurements. Calculations of radium equivalent activity, annual effective dose equivalent, external hazard index (Hex), internal hazard index (Hin), representing gamma index and gamma dose rate in all flour samples were 17.98132 Bq/kg, 0.0100334, 0.04502, 0.04857, 0.06872, 0.125883 and 8.181244 respectively. It is found that the average of specific activity concentration of wheat flour sam
... Show MoreThe objective of the research is to measure the impact of social responsibility on the financial performance of the Bank of Baghdad for the period from 2014 to 2016 (3 years) through discussing and analyzing the level of practice of the Bank of Baghdad for social responsibility and the impact on their financial performance during the period. To measure the independent variable (CSR), the researcher used the CSR Disclosure Index and relied on the ROA as an indicator to measure the dependent variable (financial performance).The results of the research showed the main hypothesis of the research, which states that the social responsibility of the banks has no significant impact on the financial performance. In relation to the disclosure of s
... Show MoreThe aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in
... Show MoreAssessing performance efficiency is critical to the management need for oversight, planning, and continuous periodic evaluation of the multiple activities of Northern Cement State Company in order to determine the level of achievement of the objectives set, and to correct the deviations and delays that the evaluation shows and limitation of liability. What cannot be measured cannot be managed. The aim of this research is to highlight the impact of using BSC, financial and non-financial, to give comprehensive and clear picture of the company's performance and to measure the quality of its performance by using six-sigma and the level of deviations in achieving the planned goals. Therefore, four-key hypotheses were formulated for th
... Show MoreThis research aims to identify the role that forensic accounting plays on the transparency and quality of the financial statements in trade bank of Iraq and the Gulf Commercial Bank in Babylon. This research came to address the problem that most financial institutions suffer from, which is represented by the lack of transparency and the quality of the financial statements issued in a manner. Annual also the manipulation and fraud in the financial data, which causes a big gap between that institutions and organizational stakeholders. According to the implementation of the research hypothesis and the objectives of the research, a questionnaire was prepared consisting of three axes, the first axis dealing with the demographic distri
... Show MoreThe organizations, represented by its Management, are working hard in various ways to identify the environmental disturbances that occur in their environment and to investigate and follow up the movement of these disturbances and to respond to them through the decisions they make in an attempt to keep pace with the work and sustainability of their activities, including those decisions, marketing decisions taken by the environmental disturbulence in the market of the organization, the inability of these organizations to read the indicators of these disturbulence correctly displays their marketing effectiveness to vibration and decline in the negative.The current research is based on a fundamental problem that envi
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Este trabajo de investigación ofrece uno de los temas relevantes en la lengua, el cual es estudiar las dimensiones sintácticas, semánticas y pragmáticas de las preposiciones, en general, y de las dos preposiciones "Para" y "Por" en concreto, en una unidad linguística más amplia que la llamada "Oración". En la parte referida al estudio de las dos preposiciones mencionadas, estudiamos sus distntos usos funcionales, usos que se acercan, unas veces, entre sí y se alejan en otras.
Abstract
... Show MoreThe current research aims to shed light on the Global Reporting Initiative (GRI), which helps to report financial and non-financial information by economic units in general and listed on the Iraq Stock Exchange in particular. The research was based on a main premise that apply the criteria of the Global Reporting Initiative (GRI) would provide useful information to users to help them make appropriate decisions. To achieve the goal of the research, the descriptive analysis method was used, and quantitative analysis was used. At the level of the descriptive analysis method, a desk survey was conducted. As for the quantitative analysis, it relied on applied data through a questionnaire form (Questioners) as a research tool, and the
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