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jeasiq-1245
السرقات في المنظمات والعوامل المؤثرة فيها
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Employee Stealing or internal theft is considered from the passive practices that can’t be denied or be hidden, In spite of the hospital privacy as a serving organization that works 24\7 and deleing with human lives, they weren’t infallible from that kind of practice. To prevent or reduce this practice, it was important to search for the organizational and behavioral factors influencing internal thefts.

   

   The study problem briefly is to reach the most organizational and behavioral factors influencing internal theft, in governmental hospitals in Baghdad Rusafa Health district, this was done by analyzing (20) administrative cases, of thefts occurred in the District, also a sample of (60) specialist Doctor’s opinion work, in (3) hospitals, within the Baghdad Rusafa Health district, which are Al Nu’mman, Al zahrrah, and Al kinddy hospitals, on the same subject.

 

      Both researchers analyzed, Opportunity, Easy access to remove property, Need, Greed, Every body else doing it, Revenge due to unfair treatment by management, as behavioral factors influencing internal theft, while Leadership, Communication, Inadequate salary and payments, Goals (pressure to achieve unreasonable Goals), Inventory control, Rules controlling hospital system, as organizational factors. And they come to number of conclusions, some of them are, hospitals are as any other organizations internal theft happen inside theme, and there are number of organizational and behavioral factors, influencing more than others. Any employee in any staff position may steal, man more than woman. And reach number of recommendations to reduce the action such as inventory control, improving managers’ skills, improving the salary and payment, building solid code of conduct and ethics inside the hospitals.

 

 

 

 

 

 

 

 

 

 

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Publication Date
Wed Jun 19 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Disclosure of deferred taxes according to IAS-12: بحث تطبيقي في الهيئة العامة للضرائب قسم الشركات
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The research aims to clarify the importance of adoption of International Accounting  Standard No. (12) "Income Taxes" as a tool for the measurement and disclosure of income taxes in the financial statements، and how to deal with the differences that arise as a result of difference in net profit accounting for net tax profit ،The problem of the research focused on the disparity between the income tax estimate in Iraq in accordance with the accounting standards and financial reporting and assessment of income tax in accordance with the tax laws and legislation, this discrepancy has led to the emergence of differences between accounting profit and tax profit (temporary differences and permanent differences) and these differences of w

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Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Strategic dimension for theory of constraints and its impact in decision making: بحث تطبيقي في الشركة العامة للصناعات الجلدية
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The research illustrated that the theory of constraints is   "A group of concepts and basics that aim at helping the management in order to determine the difficulties and how to overcome these difficulties through determining the necessary change and how these change can be done efficiently and effectively ".

       The research showed that the theory of constraint including its tools calls for magnifying throughput, constricting the product cycle , determining  the optimal production mix , utilization of scare resources and canceling the idle time , that achieving  throughput  increasing  then  increasing  profit .

      Moreov

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Publication Date
Sun Dec 27 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Limitation of liability and reinsurance and its role in increasing production insurance: بحث أستطلاعي في شركة التامين العراقية العامة
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The liability limit liability limit and reinsurance re factors insurance are important in influencing the achievement of company's competitive goals and achieve success and excellence in the market and because the limit of liability and reinsurance aimed to increase output with the stability of inputs leading to increased insurance business and increase profits. The study was based on two variables presidents interact with each other to form the intellectual and philosophical framework has two ( the limit of liability and reinsurance ) . The study was launched from a problem expressed by a number of targeted questions answered from the elucidation of theoretical philosophy and intellectual goals of these variables and highlight the impor

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Strategic Management of Cost of Production Operations In the 0il Fields: بحث تطبيقي في شركة نفط الوسط (شركة عامة)
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The use of the entrance diffraction hexagon continuous improvement of operations in order to achieve the rationalization of activities, costs and efficiency in the use of available resources and reduce the incidence of damage and waste and recycling, as the accounting information system does not meet the surface production processes oil fields cost management requirements in the measurement and evaluation of the costs of each activity and development of indicators to evaluate the efficiency and effectiveness of production processes and to cover the shortcomings of currently approved by the company so cost accounting system has Find addressed the use of strategic cost management techniques, including the entrance diffraction hexagon for c

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Publication Date
Thu Jun 16 1988
Journal Name
مجلة العلوم الزراعية العراقية
تأثير اشعة كاما وحامض الجبرليك في انبات بذور ونمو شتلات بعض اصناف التفاح
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Publication Date
Thu Jun 11 2026
Journal Name
Univesity Of Thi-qar Journal
غموض النصوص الدستوريةدراسة تحليلية في ضوء نصوص دستور جمهورية العراق لسنة 2005 النافذ
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Publication Date
Fri Jul 01 2022
Journal Name
حوليات أداب عين شمس
الصعوبات السياقية والمعجمية في ترجمة الآيات القرآنية ذوات الدلالات المحددة الى اللغة العبرية
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Publication Date
Mon Sep 30 2019
Journal Name
حولیات أداب عین شمس
البعد الرمزي للدموع في شعر بياليک : הממד הסמלי של הדמעות בשירתו של ביאליק
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Publication Date
Sun Aug 18 2019
Journal Name
مجلة العلوم السياسية
تحديات ضبط محاور العلاقات المستقبلية في الشرق الاوسط (العراق نموذجاً لمرحلة مابعد النصر)
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المستخلص : شهدت منطقة الشرق الأوسط ومنطقة الخليج العربي التي تشكل العمق الاستراتيجي لعلاقات العراق إقليمياً ودولياً تحولات مهمة على المستويين الإقليمي والدولي لعوامل تتعلق بتزايد الاهتمام القوى الكبرى بهذه المنطقة الاستراتيجية والحيوية من العالم ، كونها ما زالت تدخل ضمن حيز تخطيط الاستراتيجيات الكونية الأمريكية والدول الغربية الأخرى التي ترمي إلى إعادة تشكيلها وفق معادلة صعبة ومتشابكة في ظل تحالفات

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Publication Date
Tue Mar 01 2011
Journal Name
Journal Of Al-nahrain University Science
دراسة نوعية و مقدار المياه الجوفية في محافظة الانبار وصلاحيتها للاستخدامات البشرية والزراعية
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