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jeasiq-1141
الإفصاح عن الاستثمار في الموارد البشرية في التقارير المالية للوحدات الاقتصادية العراقية
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Abstract

The economic entities view about human resources has been changed from traditional view based on the resources as one of production factors required for achieving the activities that lead to create products in turn for financial substitute embodied in wages, toward contemporary view consider human resources the most important richest investments, a real source for continuing, developing, and achieving competitive advantage for the entity.

From that point, this research dealt with studying the subject of disclosing investment information of human resources in the financial reports of Iraqi economic entities. The research ended with stating a suggestive model for the analytical statements enclosed with financial reports to disclose investment information of human resources for handling the research problem. This problem representing in that the financial reports prepared by Iraqi economic entities lack accounting disclosure of investment information of human resources. This problem made these reports reveal that the available economic entities resources are only financial regardless of their importance and roles in exploiting financial resources in the best way that achieve the entity competitive advantage.

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
نظام الادارة البيئية على وفق الادارة الخضراء للموارد البشرية بحث ميداني في الشركة العامة للصناعات الكهربائية – معمل المحولات
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The current research dealt with "the role of green management of human resources in strengthening the environmental management system" where the topics of the organization's environmental management system and green management of human resources receive increased attention at the global level، because they are among the important and relatively recent issues، and for those who have a significant impact on the future of organizations، and this study aims To reveal the extent of the researched organization's application of the dimensions of green management of human resources، and whether it was sufficient in strengthening the organization's environmental management system، and for this purpose two main assumptions were formul

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Publication Date
Wed Dec 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
دور بعض الأفعال المنظمية في إدارة الوقت دراسة مسحية في عينة من المكتبات الجامعية في بغداد
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 The organizations recognize what the effective role of time management in achieving competitive advantage and success. But the effectiveness depends on integrating some organization actions which perspective are relating with it by significance relations and high affect. From this the research problem is arising، which descripe the recognizing of libraries managers for the role of some organizational actions. The samples from (40) libraries managers are chosen.

The major results: these organizational actions are related and affected on the time management  if integrated with  one anothers more than if related in separate.  &nbs

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the impact of internal governance mechanisms on the quality of financial reports
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Abstract:

                The research aims to define the theoretical framework for corporate governance and its mechanisms and shed light on corporate governance in Iraq as well as the theoretical framework for the quality of financial reports and their relationship and the role of corporate governance in activating them. A commercial bank as a sample for the research, and a survey list was prepared to show the extent to which the research sample banks are committed to applying internal governance mechanisms. imposed on them by the local environment, which leads to improving the quality of financial reports for these banks.

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The role of governance in the evaluation of the social performance of the economic units
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The aim of this investigation is to study and analysis the role of governance in the evaluation of the and social performance of the economic units to be addressed through the concept of corporate governance and then to the social performance and its relationship to corporate governance.

The most important obtained results from this research is that the corporate governance of extreme importance, and derive their importance from being an essential tool to contribute to the transparency and fair disclosure of the financial results of economic units in the fight against financial and administrative corruption in economic units, thus providing protection and confidence of all parties, and the evaluating soci

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Publication Date
Mon Jan 01 2018
Journal Name
Route Educational And Social Science Journal
الذكاء اللغوي وعلاقته بالتفكير النحوي الناقد عند طلبة اقسام اللغة العربية في كليات التربية بالجامعات العراقية
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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
الرساميل الفكرية ودورها في تحقيق إدارة خبرة الزبون دراسة ميدانية لآراء عينة من قيادات المصارف العراقية
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      يعد موضوع الرساميل الفكرية من المواضيع الحرجة في نجاح وتميز المنظمات بالأخص اذا ما تم ربطه بإدارة خبرة الزبون، وبسبب ما تتسم به البيئة العراقية من حركية اثرت على جميع القطاعات ومنها القطاع المصرفي ،كان من المهم البحث في  انواع الرساميل الفكرية وعلاقتها بإدارة خبرة الزبون خصوصا عند مدراء المصارف الأهلية، تكمن اهمية البحث في ارتباط  متغيراته ببناء القدرات الاستراتيجية للمصارف لتحقيق التميز والاست

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Publication Date
Wed Sep 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
اثر التعلم المنظمي في التمكين الإداري دراسة استطلاعية لآراء عينة في الشركة العامة للصناعات الكهربائية في بغداد
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This research aims at studying a contemporary and modern phenomenon in the Science of management in general and in the field of organizational behavior in private, The organizational learning and managerial empowerment in a governmental organization :"The General Company of Electric Industries" .The dimensions of organizational learning have been defined (Learning Dynamics، organization transformation, individuals empowerment, knowledge management and Technology application) as wells as the dimensions of managerial empowerment (possessing the information and its availability– Independency and the freedom of conduct and knowledge possession) Information has been gathered by a questionnaire distributed on a sample of professiona

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Publication Date
Sun Oct 21 2018
Journal Name
Journal Of Planner And Development
اثر المعلوماتية في تخطيط الموارد البشرية
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Publication Date
Wed Jan 23 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Active Role of Admin strative Skills in Reinforcing Strategic Entrepreneur Ship Through Organizational Flexibility: دراسة استطلاعية لأراء عينة من الإدارات العليا والوسطى في المصارف العراقية الخاصة / بغداد
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The study has tackled three important variables on the strategic and organizational level, that are : (Administrative skill, strategic Entrepreneurship  and organizational flexibility). Through the statistical analysis is, the research hers have sought to identify the relation among them. The study has been applied on a sample of (44) private banks in Iraq. A questionnaire, which has been designed according to a number of international standards, has been used. It's made of (29) items that cover the three variables to test their hypotheses. A number of statistical tools have been used A number of conclusion have been reached and recommendations have also been suggested.

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Publication Date
Sat Sep 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
الحل الكينزي للازمة الاقتصادية الرأسمالية " النشوء الجنيني للعسكرة و الارتقاء البربري للأمركة"
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Humanity has Suffered Greatly from the Economic crisis and instability, Before the Emergence of the rule of the Capitalist System, However, the reaons were Different. But almost Completely Contradictory. At a time When the Causes of the Crisis was due to the time Factor is the product of failure of productie forces, Bears modern Crises resoled by the progress that is in the embrace of the abundance, and as far as lies in the nature and content of the capitalist system itselfas a system based on the creation of productive capacities in excess unable to accomplish through demand by the chaos of production based,  on the logic of the market on one hand, and the nature of the output and direction. On the other hand the relations

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