مقدمة
تدور الدراسة في علم الاقتصاد المنزلي حول احتیاجات الانسان الضروریة لاستمرار الحیاة ومواقف في محیط
الاسرة وتفاعل مع ظروف البیئة المحیطة بھ .والتي تكون دائمة التغییر لذلك یمكن تعریف علوم وفنون الاقتصاد
المنزلي وفنونھ انھا عبارة عن مجموعة منظمة من المعارف والعلوم تتركز في محور الاسرة والمنزل حیث ینمو
ویتطور الانسان بالعلاقات الانسانیة والنواحي الاقتصادیة والاجتماعیة من جھة والنواحي العلمیة والفنیة الخاصة
بالغذاء من جھة اخرى فضلا عن النواحي العلمیة والفنیھ الخاصة بالمنسوجات والملابس التي تحتاجھا افراد الاسرة
لاتصالھا الوثیق بحیاتھم الیومیة . بحیث یعتقد البعض انھ لایوجد حقل من حقول المعرفة یعنى بحاجات الاسرة
المعاصرة وادارتھا اكثر مما یستطیع تخصص الاقتصاد المنزلي تقدیمھ . ذلك انھ یتنافس مع حقول المعرفة
المتنوعة بجانبیھا النظري والعملي من خلال تطوره المستمر ذو العلاقة بتطور مفردات حیاة الانسان.
إن تطور غایات الاقتصاد المنزلي لھ اھمیة في جعل الفرد یعیش في المجتمع عضواً نافعاً ویساعد غیره من
الافراد . كذلك یساعد على تنمیة المفاھیم والمھارات التي یحتاجھا الفرد في حاضره ومستقبلھ . ومن ھذا المنطلق
جاءت اھمیة تخصص الاقتصاد المنزلي عالمیاً حیث اصبح لھ اقسام وكلیات متكاملة في مختلف البلدان شرقاً وغرباً
. وفي الوطن العربي ھناك كلیات متخصصة في الاقتصاد المنزلي ویدرس بجدیة في مدارس البنات ضمن المواد
الدراسیة في مناھجھا ولھ ثُقلھ الخاص لاھمیتھ للفتیات في حیاتھن ، كما ان ھناك جمعیات عالمیة للاقتصاد المنزلي
في دول مختلفة ومشھورة عالمیاً بالدوریات التي تصدرھا وبمؤتمراتھا الفعالة .
ومع التطور الاجتماعي والتقدم العلمي والتكنولوجي تغیر نمط الحیاة وزادت اھمیة الجانب العلمي لمختلف
انشطة الحیاة . ولذلك تغیر مفھوم الاقتصاد المنزلي ومضمونھ للایفاء بالاحتیاجات الجدیدة للاسرة والمجتمع واصبح
تركیزه حالیاً على الجانب العلمي وجعل الاسرة محوراً للدراسة فضلاً عن المرونة وسھولة التكیف للتغییرات التي
تمس حیاة الاسرة والمجتمع .
This research attempts to evaluate the role of the information system by highlighting its importance in providing date and information to the tax administration the process of tax accounting for those who are subject to income tax whether they are individuals or companies where the effective information system provides accurate and reliable information in a timely manner.
At the theoretical part of the research, the research approaches the problem of the research represented in that whether the information system, applied in the General Commission for Taxes, is capable of achieving its role in reducing the phenomenon of tax evasion. The existence of a set of things which in the Commission may lead to increase tax evasion by taxpa
... Show MoreAnaemia is a crucial issue among cancer patients and need to be treated properly. High incidence of anaemia in patients with cancer have been associated with several physiological manifestations, leading to decreased quality of life (QOL).
The current study aimed to assess the severity of anaemia, evaluate the current treatment guideline of anaemia, and to determine the association between the level of anaemia and its treatment on quality of life of breast cancer patients in Malaysia. This prospective study conducted among breast cancer patients in multicancer centers in Malaysia including three follow ups after receiving their chemotherapy. Clinical data were collected from their medical records and at each follow up, they asked
... Show MoreThe issue of the Circular Economy is not a new issue to several countries, especially the developed ones. Here in Iraq it is considered newly introduced, despite the few attempts to establish projects that concern recycling most of them were doomed to fail, due to two main reasons: the first one is the financial and administrative corruption widespread in all departments of the country, the second one is the priorities of public spending. It is well known that Iraq was subjected to two major attacks, the ISIS entry attack in 2014 to Iraq. ISIS occupied about a third of Iraqi lands which resulted in a collapse in oil prices, as Iraq depends almost entirely on oil revenues in its budget which is the second attack. This made the Iraqi governme
... Show MoreThe Industrial Banks in most countries in the world plays an essential and vital role in developing the industrial sector due to its effective importance in the economic and social development. The research aims to study the ability of the Industrial Bank of Iraq to the growth and development of the mixed industrial sector companies through loans granted to them. In addition, the research seeks to study credit policies pursued by the Industrial Bank of Iraq to finance the mixed industrial sector companies. The data of the research has been collected from the financial statements of the Industrial Banks of Iraq for the period 2007-2011, and by means of questionnaire distributed to a sample of the mixed industrial sector companies in
... Show MoreThe article approaches the characteristics of Russian literature in the time of Khrushchev or the "thaw" period a very short period of Soviet history, characterized by the easing of the dictatorship of power and relaxation in various areas of people's lives. The interest in the research is focused on the importance of interpreting the family portrait in a short but distinct period in the development of Russian/Soviet literature. The research material is the story of Sholokhov's “The Fate of Man” 1956, the story of Panova “Serioga” 1955, and Abramov’s story “Fatherless” 1961. В статье рассматриваются особенности художественной литературы периода хруще
... Show MoreThe aims of the research is to know the role of Organisational learning in building talent management strategies in the Ministry of Science and Technology , where we see the challenges facing organizations today dictate now and in the future activation of scientific expertise to meet these challenges and the dissemination of these concepts within the priorities and data organizational culture of these organizations despite having a lot of the importance of organizational knowledge and learning applications .Despite learning and adopting some of the organizations have to enhance their competitiveness, we find a lot of organizations, including (The ministry researched) still do not realize the importance of the role of organization
... Show MoreDisabled people are among the most important groups that need attention, care, and financial and moral care. They cannot fulfill the requirement of life normally without care from a person to meet their special needs. The disability is either mental or physical. The Iraqi government has paid attention to this category by adopting a law for this category, represented by Law No. (38) for the year (2013), which keeps their rights and duties in Iraqi society by establishing institution of persons with disabilities and special needs of the Ministry of Labor and Social Affairs to create a modern society politically, socially, culturally or economically. In view of the importance of this group in society, the media reinforces the communit
... Show MoreThe worsening of environmental problems has led to them being addressed by many entities, the most important of which are the top regulators. Federal Board of supreme audit Office is one of the most important regulators in Iraq. The problem of the research was the fundamental question of the extent to which the Federal Financial Supervisory Office was committed to implementing and exercising environmental control over the audited ones. The refore, the research was based on the main objective of questioning the role of the Federal Financial Supervisory Office in the exercise of environmental control and the compliance of those under its control, by identifying the antosai standards for environmental control, particularly the stand
... Show MoreAbstract
Nowadays, the adoption of economic unity on the accuracy of financial reporting is very important. Economic units need accurate financial reporting to be more competitive and to improve the performance. Management can also achieve financial information in real time through the application of ERP systems. This system will facilitate management to access the most up-to-date information such as planning, monitoring and evaluating the business processes of the organization to be more effective.
On the practical side, the Enterprise Resource Planning (ERP) system was applied to the General Company for Vegetable Oils to demonstrate a course in enhancing the accuracy of financial reporting.
... Show MoreCentral banks around the world typically use various financial indicators to evaluate performance. In Iraq, the indicators used by central banks to evaluate the performance of banks are of great importance to ensure that the banks operating within the Iraqi banking system comply with the regulatory and legal requirements issued by the Central Bank of Iraq or the Ministry of Finance. Given the need to study the profitability indicator to ensure its ability to evaluate the performance of specialized banks in Iraq, these banks carry out their banking activities and businesses through capital funded by the government. The use of profitability indicators in evaluating the performance of specialized banks provides information about the profitabil
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