تعتبر المدرسة المتوسطة هي القاعدة التعليمية الثانية بعد المدرسة الابتدائية والتي تقوم عليها أنظمة التعليم المتنوعة فهي تمثل اللبنة الثانية في الصرح التعليمي لأنها مرحلة مهمة تستقبلها الطلبة في العمر الحرج المليء بالتطورات الجديدة على المستويات الثلاثة البايلوجي والنفسي والاجتماعي وعليه يأتي هنا دور القيادة التربوية للقيام بواجباتهم الإدارية والقيادية في قمة الهرم الإداري للمدرسة المتوسطة والتي تستوجب بلا شك امتلاكهم القدرات والمهارات اللازمة لقيادة العمل التربوي.
لذا يعد مدير المدرسة المتوسطة قائد تربوي له الدور المهم والفاعل في نجاح العملية التربوية في المدرسة التي يتولى أدارتها ويفترض أن تكون لديه الخبرة والمؤهلات اللازمة ولولا التنظيمي والالتزام من خلال قيادة مدرسة ناجحة تعمل على إرساء علاقات إيجابية مع المدرسين ويثر حوافزهم لعمل ويرى الباحث أن مديري المدارس المتوسطة لا يسيروا في قيادة مدارسهم وتعاملهم مع المدرسين والطلبة وأفراد المجتمع المحلي الذي لهم اتصالات أو علاقات مختلفة مع المدرسة على نمط واحد في القيادة ولا يكون لديهم برامج يطبق في المدرسة أو تنفيذ في تعاملهم الشخصي واجراتهم ووسائلهم الإدارية باختلاف حلقاتهم الإدارية من جهة واختلاف أعدادهم وتدريبهم واتساع خبرتهم ونظرتهم إلى الإدارة من جهة أخرى، ونظراً لهذا الاختلاف فأننا لا نستطيع أيجاد نمط واحد من أنماط الإدارة أو أسلوب متماثل في سلوك أداري لمدير المدارس المتوسطة كافة، ومع ذلك فان الفاحص أو المدقق لما يجري من هذه المدارس على اختلاف أنواعها ومستوياتها من أعمال أدارية وتصرفات شخصية نستطيع أن نلمس النمط القيادي المتبع من قبل مدير تلك المدارس، أن النمط القيادية الذي يطبق به مدير المدرسة المتوسطة من الممكن أن ينعكس على درجة رضا المدير عن عمله، كما أنه قد ينعكس على سلوكه وإخلاصه وثقافته في صدق أهدافه.
وفي ضوء ما تقدم فان ما يمارسه مديرو المدارس من أنما قيادية وعلاقتها برضا العاملين في المدارس المتوسطة من أعضاء الهيئات التدريسية أو المشرفين الإداريين على وجه التحديد ومدى تأثير هذه الأنماط على مناخ العلاقات الشخصية والإنسانية في هذه المدارس يثير كثير من التساؤلات حول ما يدور داخل هذه المؤسسات التربوية التعليمية والتي يحسها الباحث خلال عمله في الوسط التعليمي وفي هذه المرحلة الدراسية ومعايشته ولقاءاته مع العديد من المشرفين الإداريين وأعضاء الهيئات التدريسية لهذا رأى الباحث ضرورة دراسة هذا الموضوع للتعرف على أنماط القيادات التربوية والإدارية لكتابة عنوان البحث.
This research seeks to try to address one of the important issues in society that prevents the state from achieving its social, economic, political and financial goals, represented by the low tax proceeds, through which it can achieve those goals. What is reflected on the tax proceeds, knowing that the General Tax Authority does not take into account the issue of analyzing the opportunity cost of corporate capital as one of the profit indicators when setting the annual controls, which leads to a decrease in the tax proceeds, and therefore the research objective will be to shed light on the importance of adopting the concept of analysis The opportunity cost by the General Tax Authority to achieve a tax proceeds commensurate with t
... Show MoreIt highlights the importance of research through its focus on the assessment of tax for settling accounts Mmakhr medicines and annual statement controls and its role in determining the taxable income of the real tax Mmakhr drugs and achieve tax equity through tax settling accounts. The tax authority relies annual controls laid down by the tax settling accounts for Mmakhr medicines despite their inclusion bookkeeping business No. 2 system for the year 1985 average .ually this basis formulated hypothesis (that the adoption of the tax authority on annual controls in the tax settling accounts for Mmakhr medicine does not contribute in determining income taxable real tax for this Almmakr). the resulting search for a number of conclusions and
... Show MoreAbstract:
The tax is one of the elements of the general revenues of the state and contributes to covering its expenses. Taxes are imposed in most countries of the world. The tax proceeds depend on a set of factors that contribute either positively or negatively to the tax share by increasing or decreasing it. Therefore, the research aims to demonstrate the role of the tax examiner's procedures in achieving the validity of the taxable base and its reflection on the tax proceeds, as well as reviewing the tax examiner's procedures related to the tax return process. Examination and tax audit of the financial statements, as well as presenting the financial statements to an independent and i
... Show MoreThe research aims to shed light on the obstacles that hinder the use of taxpayers' commercial books covered by provisions of the amended commercial book-keeping system No. 2 of 1985 and ways to address these obstacles. On this basis, the main null hypothesis was formulated that there is no statistically significant relationship between the obstacles to the adoption of the commercial books and taxable income.
The research data were collected on the base of three applied case studies of registered taxpayers in the General Commission of Taxes, GCT, together with the use of a questionnaire distributed to a sample of taxpayers ( companies ). The collected data were analyzed, the result were presented and the hypothesis was
... Show MoreThe research aims to reveal the availability of skills to develop the tax assessor when carrying out the tax examination process. The study was conducted in the branches of the General Tax Authority in the province of Baghdad (the General Authority for Taxes, Adhamiya branch, the General Authority for Taxes, Rusafa branch, Al-Bayaa branch, New Baghdad tax branch) was approved The descriptive approach to achieve the research objectives represented by answering the following two questions: 1- What are the necessary skills that should be available in the performance of the tax examiner? 2- Are the skills of developing a tax evaluator available? The two researchers used the closed questionnaire as a tool for their research. The quest
... Show MoreA field study aimed at identifying the sources of mutual complaints among the Directorates of Education staff of their departments and management and run it in their daily dealings with principals in the province of Baghdad, and adopt approach. It was determined the research consists of (2357) male and female employees and 305 randomly stratified simple by the rate of (7%) from the research community as the number of sample reached (167) male and female employees, and selected sample was randomly stratified simple by the rate of (39.67%) of the research community, as the number of sample was (121) principals. It was constructed two questionnaires, the first included (28) items and the second contained (28) items. And the two researchers
... Show MoreObjective(s): The study aims Finding relationship between UTI and demographic variable include: child's age, child's gender, if males are circumcised or not, child's order in his family, father's level of education, mother's level of education, place of residence and family socioeconomic status. Methodology: A descriptive study was conducted on students of primary schools for both sexes, for the period from 19th. February 2014 through to 4th March 2014. A selected sample from two steps the first stage is to choose a school by a stratified- cluster sample, getting schools that have been selected (12) sch
The aim of this study was to study TV advertising and consumer behavior in children and to meet the needs of children. The study included 100 children from Baghdad who were randomly selected from different regions ranging in age from 9-12 years of both males and females. The current research was based on the interview and the completion of special forms prepared for this purpose. This age group was selected for the rare studies conducted on television advertising and limited to different sectors. Data on age and sex were documented, as the results of this study proved The afternoon period was the preferred period for watching the TV show in males, where it was 22%, while the morning period was the female favorite, and it was 23%. The ind
... Show MoreThe current study was concerned to address these gaps in literature by identifying: first level and type of future visions among the next graduation student, second level and type of future visions among the sample according to gender (Male- Female), third level of the illegal immigration among the sample, fourth level of the illegal immigration according to gender (Male, Female), and finally the relationship between future visions and illegal immigration. To achieve the aims of the current study, the researchers created a questionnaire for the future visions. The psychometric properties (e.g. face validity, structure validity, and reliability) were tested. Base on the current sample, results showed that the questionnaire had sound psych
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