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اخلاقيات الاعمال في نظرية الادارة
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لا تحصى تلك الكتابات والمؤلفات التي تناولت اخلاقيات الاعمال (Business ethics) لكن الورقة الحالية التي سنقوم مخلصين بنقلها للعربية ليست مثلها أية مقالة قرأناها، فهي متفردة في اثارتها للموضوع في اطار الطروحات الفكرية لبعض رواد علم الادارة من المؤسسين الذين برزت شهرتهم في مرحلة ستينات القرن العشرين، وهم:

  • W. Taylor
  • I. Barnard
  • F. Drucker

 

لقد تأكدت الحقيقة يوماً بعد يوم، انه ما تزال الفجوة واسعة التي اخذت تطفو على ساحة المعرفة الادارية، من جراء عدم وجود اساس نظري مناسب لحد يومنا هذا، بحيث يعتمد عليه لبناء فهم واعي ودقيق لأخلاقيات الاعمال، وبالشكل الذي يشاهد فحواه بمحتوى كتابات هؤلاء المنظرين الثلاثة. وسيلاحظ لاحقاً ونحن نحلق في سماء طروحاتهم التي صارت خالدة في اذهاننا وعقولنا كمتخصصين في ادارة الاعمال، وستبقى هكذا لأجيال قادمة تمتد لالآف السنين، رغم تجاهل البعض عنها بقصد او دونه.

يعد هذا الكلام هو استهلالاً على طريق تحليل مقالة مميزة في الفكر الاداري لكاتب رائع معروف بدفاعاته المستميتة عن المؤرخين، وهو (Mark Schwartz) ، الموسومة (The "business ethics" of management theory) والمنشورة في (Journal of management history)، بمجلدها (13) العدد (1) لعام 2007. فالمتطلع بعمق للمطارحات والمناقشات الفكرية التي تتضمنها، يجد تلك المضامين العميقة المدعومة بتحليلاتنا العلمية، وكل ذلك يتأتى بالطبع من اهمية ما تتمتع به تلك المقالة من اصالة وقيمة في تحديد المدلولات الاخلاقية الجوهرية للفكر الاداري التقاليدي، الذي على الكثير من المختصين كشفها، ليس من باب التجاهل، بل من انشغالهم بأهتمامات طروحات المفاهيم والاطر الفكرية لها، وابتعادهم من التعمق للمراجعة الحقيقية لتاريخ الادارة وافكار منظريها.

عليه حريّ’ بنا كمتخصصين في الادارة ان نعلم ونتعلم طريقة البحث في جذور اسهامات اولئك الخيرين الاوائل الذين حملوا ثقل هذا العلم على كتوفهم ورؤوسهم، ليقدموا للاجيال تلك الخدمة الجليلة في تقديم الزاد العلمي الزاخر على طبق من ذهب، وما بدورنا نحن الاّ ان نجلّ لهم كل التقدير والثناء ورداً للجميل ان ننقل رسالتهم للآخرين من منطلقات المثل العربي الذي يقول "خير الناس من نفع الناس".

 

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Publication Date
Tue Dec 31 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Reflection of the application TD-ABC approach on profits persistence Applied study in the General State of Hydraulic Industries Factory of Plastic*
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The interest of many companies has become dealing with the tools and methods that reduce the costs as one of the most important factors of successful companies, and became the subject of the attention of many economic units because of the impact on the profits of company, and since the nineties of the last century the researchers and writers gave great attention to this subject, especially in light of the large competition and rapid developments in cost management techniques, as well as the wide and significant change in production methods that have been directed towards achieving customer satisfaction, all this and more driven by economic units in all sectors whether it is service or productivity to find methods that would reduc

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Assessment of Obesity, Dyslipidemia, Hyperglycemia, and Pro-Inflammatory Cytokines as Cardiovascular Disease Risk Factors in Acromegaly Patients
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Cardiovascular disease is one of the most common comorbidities associated with enlarged extremities, occurring in 60 % of patients with acromegaly. The aim of this study is to evaluate the relationship of growth hormone and insulin such as growth factor-1 with obesity, dyslipidemia, hyperglycemia, and pro-inflammatory cytokines (IL-2, IL-6, IL-10), as risk factors for cardiovascular disorder in acromegaly patients. Eighty subjects were included and categorized into two groups: 40 acromegaly patients and 40 of the control group. The results indicated weight excess, hyperglycemia, hypertension, lipid disorder, and elevated levels of interleukins (2, 6, and 10). The correlation of both GH and IGF-1 with each of weight, BMI, systolic blood p

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Publication Date
Wed Sep 01 2010
Journal Name
Al-khwarizmi Engineering Journal
Free Convection in an Inclined Concentric Annular Square Cavities Filled With Porous Medium and Heated By Non-Uniform Temperature
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A numerical study of the two-dimensional steady free convection flow in an inclined annulus between two concentric square cavities filled with a porous medium is presented in this paper for the case when the side outer walls are kept with differentially heated temperature while the horizontal outer walls and the inner walls are insulated. The heated wall is assumed to have spatial sinusoidal temperature variation about a constant mean value. The Darcy model is used and the fluid is assumed to be a standard Boussinesq fluid. For the Cartesian coordinate system, the governing equations which were used in stream function form are discretized by using the finite difference method with successive under – relaxation method (SUR) and are solv

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Publication Date
Tue Sep 08 2020
Journal Name
Baghdad Science Journal
A Study of Apelin-36 and GST Levels with Their Relationship to Lipid and Other Biochemical Parameters in the Prediction of Heart Diseases in PCOS Women Patients
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This work studies the role of serum apelin-36 and Glutathione S-transferases (GST) activity in association with the hormonal, metabolic profiles and their link to the risk of cardiovascular disease (CVD) in healthy and patients' ladies with polycystic ovary syndrome (PCOS). A total of fifty-four (PCOS) patients and thirty-one healthy woman as a control have been studied. The PCOS patients were subdivided on the basis of body-mass-index (BMI), into 2-subgroups (the first group was obese-PCOS with BMI ≥ 30 and the second group was non-obese PCOS MBI<30). Fasting-insulin-levels and Lipid-profile, Homeostatic-model assessment-of-insulin-resistance (HOMA-IR), follicle-stimulating-hormone (FSH), luteinizing-hormone (LH), testosterone and

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Publication Date
Sun Jan 04 2015
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Gentamycin injection in disc space during lumbar discectomy (aiming to prevent post - operative discitis)
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Background: Postoperative discitis is uncommon 4%, but it is the most disabling postoperative complication after lumbar discectomy.
Objective: To assess the effectiveness of intradiscal Gentamycin in prevention of lumbar discitis post operatively.
Patients and Methods: This is a prospective study involving 320 patients, who had lumbar discectomy. 140 patients (first group) from Jan. 2012 to Jan. 2013 were not had intradiscal gentamycin injection, while 180 patients (2nd group) From Jan 2013 to Jan 2014 (2nd group) had intradiscal injection of 80mg Gentamycin at the end of surgery and before closing up. Follow up was done 10 days to 6weeks after surgery by W.B.C count, ESR, C-reactive protein and clinical assessment.
Results: The

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Publication Date
Sun Jan 03 2016
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Complication Following percutaneous coronary intervention via the femoral artery Experience in lraqi center for the Heart Disease and lbn Al-Bitar Hospital for cardiac surgery.
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Background: Vascular complications have been recognized as an important factor in morbidity after diagnostic and percutaneous coronary interventions.
Objectives: This study sought to evaluate vascular complications after diagnostic coronary angiography and percutaneous coronary intervention (PCI) from the common femoral artery.
Patients and methods: This prospective cohort study was carried out over a year period, from February 2008 till January 2009, at the Iraqi Center for the Heart Disease and Ibn Al-Bitar Hospital for Cardiac Surgery. A total number of 2400 patients underwent 3600 procedures, diagnostic coronary angiography (2196) and PCI(1404) via their common femoral arteries were included in this study.
Result: A total 40

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تقويم قانون الخدمة الجامعية رقم 23 لسنة 2008 وأثره في تقليل مظاهر الفساد الإداري والمالي: دراسة تحليلية قدية لنصوص القانون وتطبيقاته
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This research includes an analytical and critique study for the version of the University Service Law No.23 for the year 2008, containing all its aspects and failure whether in its legislation or its applications.

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Publication Date
Thu Aug 03 2023
Journal Name
Journal Of Legal Sciences
The Corona Pandemic and its Direct Role in Reducing the Volume of Tax Revenue Subject to the Provisions of the Iraqi Income Tax Law No. 113 of 1982, the Effective Amendment
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The Corona pandemic is a virus that affects both humans and animals that was discovered in China in (2019) and then spread to the rest of the world in late (2019) And as an attempt to control it, several restrictions were imposed, and these restrictions would paralyze the global economy, including the Iraqi economy, as it resulted in a state of financial and tax stagnation in particular, as Corona affected the volume of tax revenue, causing a severe and noticeable decrease in the volume of revenue in the year (2021). No measures were taken that would restore the balance to the level of tax revenue. No new exemptions were reported, and no new tax bases were taken . 

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Publication Date
Sun Mar 28 2021
Journal Name
Journal Of The College Of Education For Women
Unplanned Urbanization and Agricultural Land Degradation in Baghdad City from 2003 to 2017: احمد عباس كاظم , ليث زيد عباس
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Several problems have emerged as a result of urban expansion or the connection of urban areas with rural areas. This process has led to the urbanization of rural areas, and to have overlapping edges and margins of areas, which were outside the basic design of the city. Accordingly, the present research assumes that the accelerating growth of Baghdad population has contributed significantly to the process of unplanned urbanization. Thus, the study aims to examine the factors that have led to an increase of urban sprawl at the expense of the agricultural land. The study has thus adopted the descriptive, analytical, and historical approaches relying on the simple linear regression method to predict the phenomenon of urban expansion and its

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Adopting the green value chain to achieve sustainable competitive advantage: study to views of a sample from Ur General Company for Engineering Industries in Dhi Qar
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       In light of the developments and intense competition that the world has witnessed, the need to search for a sustainable and continuous competitive advantage for economic units has emerged, as the economic units must not lose sight of their interest in the activities they perform to achieve that advantage, and it can be said that the goal of the research is to identify the theoretical dimensions of the green value chain represented by: (Green research and development, green design, green manufacturing, green marketing, green services) and the dimensions of the sustainable competitive advantage represented by (quality, creativity, innovation, cost, response to the customer), as well as identifyi

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