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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Declaration has become today has an important and active and influential role in the recipient public life، and are concentrated advertising on the creativity component manufacture to attract his attention toward what to be announced from a variety products، and is dominated by television commercials tempo and imagination، and display them a variety of ways catches the attention and an impressive simulates the their senses of hearing and sight، to influence in the receiver and the public paid for purchase. Through it crystallization the subject of our research on the importance of creativity in television advertising and effective for attracting the attention of the publi |
According to the importance of the conveyor systems in various industrial and service lines, it is very desirable to make these systems as efficient as possible in their work. In this paper, the speed of a conveyor belt (which is in our study a part of an integrated training robotic system) is controlled using one of the artificial intelligence methods, which is the Artificial Neural Network (ANN). A visions sensor will be responsible for gathering information about the status of the conveyor belt and parts over it, where, according to this information, an intelligent decision about the belt speed will be taken by the ANN controller. ANN will control the alteration in speed in a way that gives the optimized energy efficiency through
... Show MoreThis research deals with the color bias and its effect on maids in Mississippi in Kathryn Stockett''s (2003) The Help. The ill-treatment and negligence of Afro-American maids received from the white women who employed them in Mississippi that must have affected directly or indirectly on their personality and may eventually lead to suffering. They live in an atmosphere of struggle to free themselves from the complicated relationships between black and white. Afro-American maids pledged to liberate themselves from social oppression by protesting through writing a book which chronicles their stories in slave masters’ homes to make their presence felt as human being equal to their white masters.
Phosphorus (P) is an element that is potatoes require in large amounts. Soil pH is a crucial factor impacting phosphorus availability in potato production. This study was conducted to evaluate the influence of P application rates on the P efficiency for tuber yield, specific gravity, and P uptake. Additionally, the relationship between soil pH and total potato tuber yield was determined. Six rates of P fertilization (0–280 kg P ha−1) were applied at twelve different sites across Northern Maine. Yield parameters were not responsive to P application rates. However, regression analysis showed that soil pH was significantly correlated with total potato tuber yield(R2 = 0.38). Sites with soil pH values < 6 had total tuber yields,
... Show MoreIn this paper, we will introduce the concept of interval value fuzzy n-fold KU-ideal in KU-algebras, which is a generalization of interval value fuzzy KU-ideal of KU-algebras and we will obtain few properties that is similar to the properties of interval value fuzzy KU-ideal in KU-algebras, see [8]. Also, we construct some algorithms for folding theory applied to KU-ideals in KU-algebras.
Abstract
This research attempt to explain the essential aspects of one important model in management of Bank risks , that is (stress testing) , which increase the concentrate on it resulting the negative affects of Global financial crisis that it accuar in 2008 to study the application possibilities in iraqian banks to enhancing the safety and financial soundness Becuase the classical tools in Risk management don’t give clear image on Banks ability in facing risks, hence the Basel committee on Banking supervision focusing in agreement of Basel 2,3 on stress testing when it doing the internal capital adequacy assessment process (ICAAP) .
To achieving the reseach obje
... Show MoreThe current research examines the employment of indicators of stereotypes and the dimensions of organizational clarification to achieve planned organizational behaviour on a sample of employees in a number of departments of the Faculties of Engineering, University of Kufa, for a sample of (122) teaching staff. This research proposes the use of positive indicators of stereotypes for both the organization and employees and their awareness of what they want to obtain and what should be done for both parties and the removal of organizational clarity represented by the functional dimension that explores to what degree the employee's understanding of the internal strategy of the organization and the strategic dimension that searches fo
... Show MoreThe administrative leadership relies on a variety of behavioral paths in the functional areas in which it operates, and thus indicates its ability and thus has the upper hand in the organizational events, and in such a way that it can draw lessons and evaluate the results so as to test the expectations within the framework of the changes.
Does the study sample leadership have the characteristics that enable it to contain both crises and environmental stresses?
The aim of the study was to determine the location of the administrative leaders in the system of the study sample from the issue of crises and environmental pressures. The study concluded with a number of conclusions, the m
... Show MoreAdministrative leaders conserned to understand the challenges which are faced their organizations and try to assimilate and adapt with the extent that achieves to it efficiency and effective- ess, and standing face to face to faceing any challenge.that threaten it’s existence thro- ugh using modern inputs reached to that level of these challenges and applied the study on a sample deliberate random from teaching hospitals of the Directorate General for Health Baghdad Karkh, and the Directorate General for Health Baghdad Rusafa and the City of Medicine , The importance of t
... Show MoreNowadays, university education stands in front of both students who feel they are weak and teachers who are addicted to using traditional and dependent teaching. This has led to have negative repercussions on the learner from different aspects, including the mental aspect and the academic achievement process. Therefore, the present research is concerned with finding a new teaching method that adopts the motivation by the fear of failure technique. Thus, the study aims to examine the effect of adopting this method on students’ academic achievement. To achieve this aim, an experimental method was used, and an achievement test was built for the curriculum material of level two students. The pretest test was applied on 17 male and female s
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