أشارت الجهود المعرفية السابقة إلى وجود اهتمام متزايد بالجماعات (Groups) على أساس أنها اللبنات الأساسية لقيام المنظمات. وقد فرض تعدد المنظمات في المجتمعات المعاصرة وتباينها من حيث أهدافها وطبيعة نشاطها، تجزئة فعالياتها إلى تخصصات عدة على وفق إطار تقسيم العمل، وبما أدى إلى تقسيم الأفراد العاملين إلى جماعات مختلفة في أدائها وأحجامها وشكلها، والتي تعمل جميعها لتحقيق هدف تلك المنظمات الذي قامت من اجله، مما يحقق لها البقاء والتقدم في وسط بيئة تتصف بالتغيير السريع. ولعل ابرز ما يشغل الباحثين والممارسين والدارسين للجماعات، هو تحقيق التناسق والتكامل داخلها، ومن أبرز أشكال التناسق والتناغم بين أفراد الجماعة الواحدة هو التعاون (Cooperation) ولقد عدَ (Barnard 1938) وهو أحد أوائل المنظرين في مجال التنظيم الحديث، التعاون شيئاً مهماً جداً لبقاء الوحدة الاجتماعية مستمرة في تلك الوحدة التي يرفع أعضاؤها بعضهم البعض للسلوك التعاوني. وهنالك منظرون آخرون تأثروا بـ Barnard)) أمثال (March & Simon)و (Thomson)، أدخلوا فيما بعد آراء مماثلة لارائه، وبالنتيجة صار التعاون مفهوماً أساسياًً في علم المنظمة والسلوك التنظيمي (Wagner, 1995). وعلى الرغم من الأهمية الكبيرة للتعاون، إلا أن المرء ينظر من خارج علم المنظمة ليجد سيلاً كبيراً من النظريات والبحوث والدراسات التي تتعلق بالتعاون بين أنواع الجماعات في منظمات الأعمال المعاصرة. فقد قام الباحثون في مجال الاقتصاد، وعلم النفس الاجتماعي بدراسة الأنماط السلوكية التي سميت "بالتطفل"Free–Riding) ) "والتواكل" Loafing Social)) أو الاعتمادية على الغير (Wagner, 1995)، وسعت بدورها إلى تحديد العوامل التي تعيق ميول الأفراد نحو التعاون. وفي مجال آخر من البحوث علقّ عدد من علماء الاجتماع على الميول الفردية للعديد من النظريات الحالية بشأن التعاون الاجتماعي والسلوك الإنساني، وأتجه بعضهم للقول إلى أن وجود الميول المتجهة نحو الجماعية قد تحفز التعاون بطرائق لم يجرِ تصورها في معظم البحوث، ومن هذا المنطلق، يجد الباحثان أنفسهما أمام أهمية دراسة مدخل الجماعية وأثره في تعاون الأفراد والجماعات داخل المنظمات، ومن أبرز ما وجداه مهماً هو هذا المدخل الذي يقود الفرد العامل في جماعة ما إلى تحديد سلوكياته داخلها، ومن ثم فأن اتجاهاته تؤثر في سلوكياته نحو التعاون مع أقرانه في الجماعة، أو عدم التعاون معهم.
The changes that have occurred in the business environment and scientific and technological progress, as well as the complexity of administrative problems resulting from its practice of various activities, have led to an increase in the responsibilities entrusted to it, and for the purpose of achieving its strategic objectives, which has made the pillars of corporate governance an inevitable matter required by the nature of modern scientific management of the governorate, the success that companies seek is based on the fertile environment and the dialectical relationship between the individual and the company, and to achieve this success there must be a compatible and harmonious audit environment between the internal and external
... Show MoreAbstract
The increasing of some traded Agricultural crops prices coincide with the increasing of crude oil prices in global market since the beginning of 21st century which indicate the possibility of short run and long run causality relation between the imported economic variables. The study aims to analysis the causality effects between some of Agricultural crops prices imported by Iraq and the prices of crude oil and Iraq dinar exchange rate in global markets for period (2004:1 -2016:4) theory for developing the adequate price and economic police for Iraqi economic sector. The results show the existence of short- run and long- run between the eco
... Show MoreThis research aims to examine the relationship between learning organization and behavior of work teams. The variable of the learning organization took four dimensions depending on the study (sudhartna & Li, 2004): Common cultural values , communication, knowledge transfer and the characteristics of workers. The behavior of teams was identified on the basis of realizing of the respondents of their organization to work as a team where the research relied concepts applied in the study (Hakim , 2005) , and chose to research the case of a service organization for the study and relied on four dimensions of coordination , cooperation , sharing of information , the performance of the team, and was a curriculum approach and des
... Show MoreThis research aims at studying a contemporary and modern phenomenon in the Science of management in general and in the field of organizational behavior in private, The organizational learning and managerial empowerment in a governmental organization :"The General Company of Electric Industries" .The dimensions of organizational learning have been defined (Learning Dynamics، organization transformation, individuals empowerment, knowledge management and Technology application) as wells as the dimensions of managerial empowerment (possessing the information and its availability– Independency and the freedom of conduct and knowledge possession) Information has been gathered by a questionnaire distributed on a sample of professiona
... Show MoreAbstract
The basic aim of this research is to study the interactional effect of investing information technology on the relationship between value added intellectual capital and financial performance as literature review suggested on the theoretical level, including previous studies, with the deduction of its trends strongly predicted by research hypotheses and their content associated with the investment in intellectual capital after information technology tools being employed in this direction to improve the financial performance of the studied companies at the levels of both industrial and service sectors, a non-random sample was chosen included (40) forty Iraqi Joint-Stoc
... Show MoreThe research aims to clarify the COBIT5 framework for IT governance and to develop of a criterion based on Balanced Scorecard that contributes in measuring the performance of IT governance. To achieve these goals, the researchers adopted the deductive approach in the design of balanced scorecard to measure the IT governance at the Bank of Baghdad that was chosen because it relied heavily on IT.
The research has reached a number of conclusions, the most important of which is that the performance of IT department in the Bank of Baghdad falls within the good level that requires constant monitoring, the most committed items of Balanced Scorecard by the Bank were customer, internal operation, growth and finally the financial item; IT
... Show MoreThe international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards. The reality of the situation refers to the failure to inform the auditor in Iraq in many areas, including: Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obt
... Show MoreStatistics indicate criminal in most countries of the world that the suicide rate continues to increase, as it prevalence manufacturing and complexity of life and the intensification of conflicts and escalating problems of rising suicide rates. And suicide is death intentional, that is, the intentional act that leads to ending the life of the individual and self-on purpose. The current research aims to identify the suicide in terms of its causes and its factors and come up with recommendations for the prevention of suicide. Because suicide is a life-threatening problem has tried several theories of interpretation and stand on its grounds. Considering the theories of psychoanalysis (Freud) that suicide is the result of the individ
... Show MoreThis research focuses on detecting the financial corruption cases in Iraq in light of adoption the strategic audit, the paper deals with the problem of the proliferation corruption cases particularly financial in Iraq and dramatically in the presence of audit and control devices as well as inspection and integrity devices, which indicates the existence of deficiencies and weaknesses in those devices in the implementation of audit and control functions in order to detect the corruption cases in the economic units in Iraq.
Stems objective of this research through the provision of approach of strategic audit concepts and indicate the extent importance of adopting of strategic audit as a means to detect the f
... Show More