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jeasiq-1431
جدلية تنظير العلاقة بين الجماعية والتعاون في إطار نظرية المنظمة
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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.

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Causal relationship between sugar prices, imported sun flower oil, crude oil prices and the exchange rate of the Iraqi dinar
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Abstract

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

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Publication Date
Sun May 08 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of the relationship between the internal auditor and the external auditor on the Earnings quality in Iraqi companies listed in the Iraqi Stock Exchange
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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

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the Performance of IT Governance According to COBIT5 Framework by Using the Balanced Scorecard
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The 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

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Publication Date
Wed Jan 18 2017
Journal Name
مجلة العلوم الاقتصادية والادارية
تقدير وتحليل العلاقة بين معدل نمو الناتج المحلي الاجمالي ومعدل البطالة للمدة 1990-2014
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Publication Date
Sun Jul 01 2018
Journal Name
قضايا سياسية
نظرية النخبة في الفكر السياسي الغربي المعاصر
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تعد ظاهرة النخبة من اهم الموضوعات التي يعنى بها دارسو العلوم السياسية، اذ تشكل هذه الظاهرة محور نشاطات الجماعة السياسية، وبالرغم من تباين النظريات المتعلقة بتفسير وجود هذه الظاهرة ونشأتها، فان هناك اتفاقا على ارتباط هذه الظاهرة بتوزيع القوة داخل المجتمع الانساني فبعد ان كانت هذه الكلمة )النخبة( تستخدم في القرن السابع عشر لوصف سلع ذات تفوق معين امتد استعمالها فيما بعد ليشمل الاشارة الى فئات اجتماعية متفوقة ك

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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Investing Information Technology and its Interactional Role in the Relationship between Value Added Intellectual Capital and Financial Performance An Analytical Comparative Rese
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 Abstract 

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

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Publication Date
Thu Mar 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
الإفصاح عن الاستثمار في الموارد البشرية في التقارير المالية للوحدات الاقتصادية العراقية
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Abstract

The economic entities view about human resources has been changed from traditional view based on the resources as one of production factors required for achieving the activities that lead to create products in turn for financial substitute embodied in wages, toward contemporary view consider human resources the most important richest investments, a real source for continuing, developing, and achieving competitive advantage for the entity.

From that point, this research dealt with studying the subject of disclosing investment information of human resources in the financial reports of Iraqi economic entities. The research ended with stating a suggestive model for the

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Publication Date
Thu Feb 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
A Proposed Framework to Developing the Auditor's Reporting in Iraq in Accordance With the International Standards on Auditing
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The 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

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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Evaluating Training Programs According to model Kirkpatrick / field research in the Health Maysan Directorate .
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This present paper aim at knowing  the process of evaluating the training program that could be applied  in Maysan Health office  for it significance and importance in field of management and vocational staff  preparations  of high  scientific experience in different fields of  Health.  The society of research includes staffs  working in Maysan Health Office  , of specialists ,  dentists, pharmacists, laboratories, nursing  and administrators. Their number is 100 employees, the researcher has designed questionnaire by depending on "Kirkpatrick"  for assessing  the training . The researcher has used   thorough survey and has entailed 90 questionnaire,

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Strategic audit in detection of financial corruption cases in Iraq - Proposed Framework
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This 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

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