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مداخل تعزيز انتاجية العامل
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كل منا يتعلم بشكل مختلف، حيث توجد اربع مداخل رئيسة للتعلم، فعندما يمنح صاحب العمل الوقت اللازم لدراسة كيفية تعليم الفرد العامل، وتزويده بالمعلومات الكافية، يمكنه ايجاد البيئة الملائمة لنقل المعرفة بالطريقة الصحيحة التي يستلمها. وهنا يؤكد السيد (Webb Edwards) رئيس شركة (Wells Fargo Service) الامريكية بانه عندما نضع العاملين لدينا بالوظيفة المناسبة، بحيث يصرفون وقتهم نحو اداء المهمات الصحيحة بشكل ملائم، وينتابهم شعوراً جيداً باسهاماتهم، ويستخدمون كامل مهاراتهم، ويتعلمون الجديد في العمل، ويتمتعون به، فانهم بالتالي سيؤودون الافضل لشركتهم وزبائنهم. فليس هنالك سؤالا محددأًً حول هذا الامر، حيث العامل المدرب بشكل سليم، يعد اليوم حجر الزاوية لانتاجية العمل، ومسك زمام المبادرة في الاداء العالي. عليه، يعد من الضروري بمكان في بيئة الاعمال التنافسية تطوير ستراتيجية راس المال البشري (Human Capital Strategy) بصورة تنسجم مع الستراتيجية الاقتصادية للشركة.

بناءاً على ذلك، يفترض ان تسعى منظمات الاعمال باستمرار لتحسين اداء العاملين في المستويات التشغيلية (Core Operating Employees)، وبالتركيز تحديداً على ذلك الاداء الذي يتعلق بزيادة المعرفة، وتحديد الجوانب المهارية لهم. اذن، ان المشاركة في برامج تدريبية فاعلة ومؤثرة تعد حالة مطلوبة. ومع ذلك، فعلى الرغم من ان العديد من الشركات لديها برامج تدريبية مكثفة، وذات عمق رهيب بمحتواها، الا انها بشكل عام، لم تاخذ بالاعتبار كيفية تعلم العاملين. والادهى من هذا وذلك، ان المدربين، والاختصاصيين الفنيين، والمشرفين على التدريب، وبلا ادراك وفهم عميقين يعلّمون الآخرين بالطريقة ذاتها التي تعلموا بها في الماضي. ومن الجدير بالاشارة، ان مثل هذه الظاهرة التي غدت مألوفة في عالم التدريب، تؤدي الى الاخلال باساليب التدريب نفسها من حيث ارتفاع كلفة وضياع جهود القائمين عليه والمشتركين فيه، فضلاً عن الاحباط الذي يصيبهم، وكثرة الاخطاء وسوء المخرجات والنتائج. على اية حال، ان مثل هذا الوضع قد لا يؤدي الى تعزيز مستويات الاداء وتعظيمه.

تعد المقدمة اعلاه استهلالاً لترجمة مقال الاستشارية الامريكية (Deborah Dorsett) الموسومة (Four learning Approaches To Enhancing Employee Productivity) والمنشورة في (Hanbook Of Business Strategy) لعام (2006)، والتي نروم من ورائها نقل الفائدة للجميع.

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Publication Date
Wed Jan 23 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of accountability measures in enhancing the results of the federal budget in government spending units
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The role and procedures for accountability in the spending units significant impact in enhancing the results of the budget it is found by studying and comparing the results of the implementation of the budget for the research sample for a period of two years to repeat the same deviations and irregularities of Guanyin, regulations and instructions that have occurred in implementation results and two consecutive Kaltjaoz customizations and low rates of implementation and the lack of exchange of allocations Finance despite the presence budget note that such remarks are always indicate in regulatory reports, but these observations repeated Bostmr in the results of the implementation of the budget. Which clearly reflects the absence of the ro

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Publication Date
Tue Apr 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The role of segment reporting requirements in enhancing the volume of segmental disclosure of the Iraqi corporations
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The aim of this research was to analyze the financial reporting requirements of segmental information that stipulated by the Iraqi accounting rules, investigating the extent of it compliance with the requirements of the International Financial Reporting Standard No.8 (IFRS 8) and the Statement of Financial Standards No.131 (SFAS 131). Also the research aimed to identify the segmental disclosure practices in listed corporations on Iraq Stock Exchange (ISX), basing on a hypotheses said that “the insufficient  of Iraqi financial reporting requirements of segmental information affect<

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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Effectiveness of Indicators of Financial Discipline in Strengthening the Exchange Rate, with a Special Reference to Iraq
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Controlling public expenditures is one of the main objectives of the public budget. The public budget often suffers from a deficit, whether in developed or developing countries, because expenditures are usually greater than the revenues generated. This requires the existence of financial rules that are adhered to by the government, which in turn leads to discipline. Fiscal policy leads to a reduction in the obligations incumbent on the government.  Adhering to the financial rules would correct the course of fiscal policy in Iraq, with the need to direct oil revenues in the years of financial abundance when global oil prices rise to sovereign funds similar to other rentier countries, which contributes to maintaining the stabi

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Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
Role of ERP In Enhancing the Accuracy of Financial Reporting
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Abstract

Nowadays, the adoption of economic unity on the accuracy of financial reporting is very important. Economic units need accurate financial reporting to be more competitive and to improve the performance. Management can also achieve financial information in real time through the application of ERP systems. This system will facilitate management to access the most up-to-date information such as planning, monitoring and evaluating the business processes of the organization to be more effective.

On the practical side, the Enterprise Resource Planning (ERP) system was applied to the General Company for Vegetable Oils to demonstrate a course in enhancing the accuracy of financial reporting.

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The role of internal audit in promoting social performance reports
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The research aims to demonstrate the impact of internal audit in Iraqi economic units on enhancing social performance reports, through the statistical models used, as a survey list (for the independent variant) of the search, which contains five axes of each axis, contains a set of The questions were prepared on the basis of the standards issued by the Institute of Internal Auditors (IIA) and were distributed to a sample of internal auditors, as for (for the approved variable) the researcher obtained numerical data represented by the financial statements of the research sample and used statistical models such as model (Kolmakrov-Smirnov) is a good match (goodness of fit) which assumes that the data is distributed naturally as wel

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Publication Date
Fri Nov 10 2017
Journal Name
Al–bahith Al–a'alami
Role of the Iraqi Media Organizations in Promoting The Sense of Citizenship among Iraqi University Youth
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    This study examines the role played by the Iraqi media in promoting the values ​​of citizenship and the dimensions of the various sectors of Iraqi society, an important segment namely university youth section.
 The study intended to identify “the role of the Iraqi media organizations in promoting The sense of citizenship among young Iraqi university”, through: -
1. Identifying the most important Iraqi media, which works to promote the dimensions of citizenship and values.
2. To identify the extent of the contribution of the Iraqi media in promoting citizenship in dimensions (patriotic belonging, legal, political, economic, social, cultural).
The study provided a set of hypotheses, namely:-

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Publication Date
Sun Sep 27 2020
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of Health Promotion Program for the Prevention of Epidemics at Primary Health Care Centers in Baghdad City: Comparative Study
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Objective(s): To evaluate and compare between Health Promotion Program for the Prevention of Epidemics at Primary Health Care Centers in Baghdad City.

Methodology: A descriptive study, using the evaluation and comparative approaches, is conducted to evaluate health promotion program for the prevention of epidemics at primary health care centers in baghdad city from October 15th  2019 through March 1st 2020. A purposive, non-probability, sample of (42) health promotion unit officers were recruited from the same number of primary health care centers which were divided into (14) main, (14) sub and (14) family medicine primary health care centers i

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Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Educational And Psychological Researches
The Role of Tabuk University in Intellectual Education for Students in the Light of the Requirements of Enhancing the Intellectual Security
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The study aims to identify the degree of Tabuk University practices to raise the intellectual awareness of students through scientific research, as well as to identify the degree of Tabuk University practicing to raise the intellectual awareness through the educational process (faculty member – activities). The study also seeks to identify the degree of Tabuk University practicing to raise the intellectual awareness of students through community service and university media. The study is descriptive in nature that employed the questionnaire as a tool in collecting data. Total of (540) students were chosen randomly from different colleges at universities of Tabuk to form the study sample. The results showed that faculty member has pract

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Publication Date
Wed Mar 15 2023
Journal Name
Journal Of Tikrit University For Humanities
The Egyptian-Chinese Consensus at the Bandung Conference and Its Impact on Strengthening Relations between Them in 1955
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كان المؤتمر الآسيوي الأفريقي الأول الذي عُقد في مدينة باندونغ الاندونيسية عام 1955 هو المؤتمر هو الأول الذي اجتمعت فيه الدول الآسيوية والأفريقية بعد الحرب العالمية الثانية. كان مؤتمر باندونغ بمثابة نقطة الانطلاق نحو تأسيس حركة عدم الانحياز، والتي كانت مصر أحد أبرز أقطابها. شهد المؤتمر تقاربا في الآراء ووجهات النظر بين جمهورية مصر العربية وجمهورية الصين الشعبية، لا سيّما وإن الحكومة المصرية كانت قد تبنت س

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Strengthen the unified accounting system in rental sales Transactions to increase the protection of the real estate trade in installment Proposed framework
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Due to the large size of dealing in the transactions installment sales in durable products, especially real estate given the privacy to enjoy their property, among other products because of the large amount and the length of the repayment period leading to a risk of non-payment by the buyer because of the possibility to change the credit level to him, especially that most of this type of transaction customers are from limited income owners,  So it has been proposed the use of other transactions in handling real estate instead of installment sales transactions, a rental sale transactions because of the protection provided by this transaction for a vendor that will be mentioned later.

So proposes to st

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