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jeasiq-2138
The effect of intellectual capital on the Total quality management of higher education and scientific research institutions in Baghdad
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         The purpose and goal of the research revolve around the diagnosis of intellectual capital as the logical indicator to study an effective human resource management practice and its influential role in determining the overall quality management of higher education institutions and scientific research in Baghdad.

       To achieve the purpose of the research, an upgraded standard questionnaire was used to collect data and distribute it to the selected sample in a statistical manner from the study population of (5) institutions affiliated with the Ministry of Higher Education and Scientific Research in Baghdad. A sample of (83) faculty and employees in the community of the researched institutions were targeted. They are known for their competence, experience and expertise within the elite measurements in managing human resources qualified for serious and efficient work. The extraction of results was based on the statistical package (SPSS), using the statistics of the arithmetic mean, standard deviation, coefficient of variation, Spearman correlation coefficient and multiple regression, and statistical tests represented by (t, F).

      According to the results extracted and analyzed, a set of conclusions related to the extent to which the intellectual capital has a distinct role in the development of total quality management in the areas of top management, continuous improvement and strategic planning for quality related to the implementation of the comprehensive strategy of the institutions of the Ministry of Higher Education in Baghdad. Certainly, the results reached to show the moderation of the availability of the necessary infrastructure to enhance the intellectual capital in higher education institutions in Baghdad, which requires an effective review of their organizational structures, as well as attracting and creating client and human capital, as they constitute an added value for developing mental and knowledge maturity For the elite teachers and distinguished employees who possess the ability to think, analyze, create, innovate, and employ knowledge, experience and skill in the field of learning and education.

        Among the most prominent recommendations reached by the research is that it is of the utmost importance for the institution's department of the Ministry of Higher Education in Baghdad to evaluate and evaluate their intellectual assets of teachers and employees, and to develop a strategic plan that includes identifying their current and future needs for human capital from teachers and employees with scientific competence and holders of experience certificates and awards Scientific and patents.

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Budget is regarded one of main tools to execute objectives polices and programs of the economic units, beside show how the economic units had execute the available economic resources.

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The possibility of adopting strategic management accounting techniques to increase competitiveness Iraqi economic units in light of the variables of the contemporary business environment.
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The accession of countries to the World Trade Agreement and the openness of markets to each other without restrictions led to the emergence of the philosophy of "a world without borders and business units without countries", which required adapting the modern business environment to that philosophy, which is considered as objectives for the activities of the units that must be implemented in order to achieve competition. The objective of the units has changed from making profit to meeting the desires of customers, which is what imposed a new role for management accounting as a field of knowledge renewed in it visions of competitiveness between units. Because of the increasing needs for information in light of environmental change

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Sat Jul 01 2023
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Evaluation of Postgraduate Clinical Educational Environment in The Context of Iraqi Medical Education.
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Background: A carefully planned clinical medical education is critical for the provision of supportive clinical educational environment. The latter will ensure effective teaching, active learning and good attitudes and performance at the bedside. The aim of this study was to evaluate clinical learning environment at AL-Diwaniyah Teaching Hospital. Materials and Methods: A descripitive cross-sectional study involved resident doctors from Internal Medicine and Surgery departments who had six months or more residency training in the respective departments. Data were collected using the Postgraduate Hospital Educational Environment Measure. Data where analyzed using the Statistical Package for Social Sciences version 21.0 and presented us

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