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The moral dimension of generating and destroying value Through the implementation of the Balanced Scorecard
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يسعى المجتمع من خلال الوحدات الإقتصادية إلى الوصول إلى تحقيق أفضل الإنجازات التي لا تتمثل بالسلع والخدمات حسب وإنما بما يتحقق من مردود لكافة الاطراف المعنية بالوحدات الإقتصادية على ان لايتم ذلك على حساب قيم المجتمع وأخلاقياته وآدابه العامة. وعليه تصبح الوحدات الإقتصادية مسرحاً لصراعات قوى متعددة كل منها له قيمه الأخلاقية سواء كان فرداً أومجموعة افراد أو وحدة إقتصادية أو أي جهة أُخرى، وبحكم مسؤولياتهم فأنهم يتخذون قرارات ويمارسون أحكاماً تحتوي في طياتها مضموناً أخلاقياً ينبغي ان لا يكون منفصلاً عن المجتمع وإنما جزءاً متفاعلاً معه للوصول إلى أفضل النتائج التي تخدم المجتمع بأجمعه. ادى ذلك إلى تلمس الحاجة لمواجهة هذه التعارضات والتصادمات على مستوى الوحدة الإقتصادية وعلى مستوى المهنة وعلى مستوى المجتمع، لذا وضعت محاولات لحل هذه المعضلات والتي تدعى المعضلات الأخلاقية. ولقد واجهت المحاسبة كمهنة بشكل عام والمحاسبة الادارية بوجه خاص ضغوطاً متباينة الشدة من قبل الاطراف المتعددة التي لها مصالح مباشرة وغير مباشرة في أعمال الوحدة الإقتصادية مما ولد عبئاً إضافياً على أعمال المحاسبين يضاف إلى اعباء العمل الاعتيادية المعروفة في انواع المهن الأُخرى، إذ ينبغي تسليط الضوء على ما تحقق لهذه الأطراف، أي تحديد القيمة المتولدة للأطراف المختلفة التي لها مصالح في وحدة اقتصادية معينة

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Publication Date
Thu Mar 31 2022
Journal Name
مجلة دراسات محاسبية و مالية
تطبيق إدارة القيمة الاجمالية في تحسين تصميم العملية: بحث تطبيقي في الشركة العامة للمنتوجات الغذائية- مصنع المأمون
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يهدف البحث الى تطبيق إدارة القيمة االجمالية في تحسين تصميم عملية أنتاج معجون االسنان في مصنع المامون التابع للشركة العامة للمنتوجات الغذائية. وقد تمثلت مشكلة البحث في أن الشركة المبحوثة ال تقوم بقياس فاعلية تصميم العمليات فهي تعاني من ضعف في تحليل فاعلية تصميم العمليات في إطار مت ازمن مع أسلوب تطبيق إدارة القيمة االجمالية ، فضالً عن عدم اعطاء االنتباه الكافي لموضوع كلف المنتجات واسعار البيع ضمن ما يسمى بقيم

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Publication Date
Sun Jul 02 2017
Journal Name
Journal Of Educational And Psychological Researches
التربية والتعليم من خلال الشخصيات القرآنية
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Research summed up as follows: Quranic personalities, as a source of learning resources, the researcher explained through it, Quranic personal importance, in terms of moral and educational values, or in terms of the lesson and sermon, and the nature of these characters through the values of good and evil. The first chapter: Definition of research: (the importance of research, the research problem, the goal of the research, the limits of the research, research methodology, the definition of terms). The second chapter: the Quranic personalities that are good in terms of: (view verses own personality, definition, interpretation of the verses, personal characteristics, and notes on personal features). The third chapter: sinister characters i

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Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Estimation of the average sample size and defective ratio In a finite individualized inspection with a practical application
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The purpose of this research is to find the estimator of the average proportion of defectives based on attribute samples. That have been curtailed either with rejection of a lot finding the kth defective or with acceptance on finding the kth non defective.

The MLE (Maximum likelihood estimator) is derived. And also the ASN in Single Curtailed Sampling has been derived and we obtain a simplified Formula All the Notations needed are explained.

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Publication Date
Fri Mar 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Applying the Accounting Islamic Standards on the Cost Efficiency: An applied study in kingdom of Bahrain Islamic banks -Wholesale
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This research highlights the light on the general framework of accounting discloser in the Islamic banks, and show the types and the concepts of Cost Efficiency, In this present study, the sample included Fourteen Islamic banks, where the data was collected from the annual financial reports. Accordingly, the study in order to achieve the aims and access to the results based on the analytical method and the descriptive analysis, and conducted a Simple & Multiple Linear Regression analysis, in order to test hypotheses of the research by using of statistical analysis software (SPSS). The research has arrived to many results such as: the commitment of Islamic banks working in the Kingdome of Bahrain (Wholesale) to the requirements of the

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Publication Date
Wed Dec 30 2020
Journal Name
Journal Of Planner And Development
Balanced Urban Development, A Strategy To Address Tension Between Different Contexts
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In their growth stages, cities become an aggregation of different urban contexts as a result of development or investment projects with other goals, which creates urban tension at several levels. Previous studies presented different approaches and methods to address specific aspects of urban stress, and thus contemporary visions and propositions varied, which required a field for research. The research, from a review of the proposals, the research problem emerged in need to study the indicators and trends of balanced urban development that address the tensions between different social, economic and urban contexts". Accordingly, the objective of the research is determined as "Building a comprehe

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The Role Of Information Technology In Enhancing Performance Evaluation And Responsibility Accounting (Empirical Study In Jordan Hotels )
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   This paper suggesting a new modern method to evaluate the performance of hotel industry at Jordan instead of the classical method used by the industry and that is Bench Marking , this method can be done by comparing the performance of hotel industry at two serial years which helps in calculating a standard performance .

  The industry can use this standard to identify the variance, which make the evaluation of performance easier and support the efforts to develop the hotel industry at all levels and enable to give high quality services to customers.

    The study believed that this situation would not be achieved unless the hotel industry will app

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Auditing performance of revenue sources in the Non-Governmental Organizations And its role in achieving financial sustainability
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Researching performance audits according to the dimensions of financial sustainability in light of the scarcity of resources and economic and social transformations in the business environment is of utmost importance in the non-profit non-governmental organizations in achieving the goals and correct the path and address deviations, and help them in improving the outputs of processes and associated procedures and capacity The research was based on the hypothesis that the existence of a performance audit program in accordance with the dimensions of financial sustainability leads to the measurement of the commitment of the Olympic Committee. National Iraqi indicators of financial sustainability of the dimension of revenue in order to improv

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Publication Date
Tue Jan 03 2023
Journal Name
College Of Islamic Sciences
The position of the Jews on divinity, lordship, names and attributes
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Judaism followed the approach of monotheism after God Almighty sent Moses (peace be upon him) to convey to them the messages of their Lord, so that they might be on a right guidance and path, but the people did not follow that path.” Love of matter and faith in what is witnessed, so they portrayed the Lord in several images in line with what their souls drew upon them.

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Publication Date
Tue May 07 2019
Journal Name
Journal Of Planner And Development
the role of the economy in protecting the environment from pollution and decision_making
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The economic dimensions of environmental issues are complex and unclear in many cases, there is a kind of confusion in the real relationship between economic growth and environmental regulations. Many of the negative environmental impacts are accompanied by human activities and urban and industrial development in the city, and that many of the projects that did not take into account the environmental factors during the planning and implementation of them can be detrimental, as well as natural environments, archeological sites, historical or scientific value, aesthetic or educational. It also describes the Global Environment Outlook that if current trends continue, population growth, economic growth and consumption patterns, the p

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Publication Date
Fri Jun 02 2023
Journal Name
East European Journal Of Physics
Reevaluation Body Weight and Age with Standardized Uptake Value in the Liver Cancer for [18F] FDG PET/CT
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Standardized uptake values, often known as SUVs, are frequently utilized in the process of measuring 18F-fluorodeoxyglucose (FDG) uptake in malignancies . In this work, we investigated the relationships between a wide range of parameters and the standardized uptake values (SUV) found in the liver.  Examinations with 18F-FDG PET/CT were performed on a total of 59 patients who were suffering from liver cancer. We determined the SUV in the liver of patients who had a normal BMI (between 18.5 and 24.9) and a high BMI (above 30) obese. After adjusting each SUV based on the results of the body mass index (BMI) and body surface area (BSA) calculations, which were determined for each patient based on their height and weight. Under a variety of dif

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