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بناء اختبار القدرة على التفكير الإبداعي اللفظي لدى طلبة جامعة بغداد
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على الرغم من إن الابداع والمبدعين وخصائصهم العقلية والشخصية تعد من المفاهيم المهمة والشائعة في الحياة بمجالاتها كافة، ففي الوقت الذي نجد فيه العديد من الدراسات والمقالات العربية والاجنبية التي تناولته بشكل او باخر، لكنها جميعها اعتمدت على المقياس الخاص بالتفكير الابداعي لمؤسسه الاول تورانس منذ عام (1967)، متجاهلة التغيير والتطور المعلوماتي ولا سيما في الانترنيت والحاسوب وما افرزه هذا من مفردات شاعت وتداولتها الاوساط جميعها، فقد تحسست الباحثة مشكلة عدم وجود اختبار للتفكير الإبداعي بمستوى تفكير طلبة الجامعة في عصرهم ومتغيراته السريعة هذه على البيئة العراقية وتحديدا في الوقت الحاضر والظروف الاستثنائية التي يعيشها العراقيون عامة وطلبة الجامعة بشكل خاص، لذلك استهدف البحث الحالي بناء اختبار للقدرة على التفكير الابداعي اللفظي بمفردات حديثة تتلاءم مع ما يتداوله طلبة الجامعة من مفردات فيما بينهم، يسهم في الكشف عن المبدعين منهم، كمهمة اساسية من مهمات القائمين في مجال القياس النفسي والتربوي اولا ، والوصول الى اداة قياس بخصائص سايكومترية جيدة تقيس وتشخص المبدعين في مجالات حياتهم الدراسية الجامعية الاعتيادية ثانيا.
ولتحقيق هذا الهدف فقد تم العمل على اساس اختبار تورانس للتفكير الابداعي اللفظي المعرب من قبل سيد خير الله (1981)، لكن بمفردات حديثة اذ اعدت الباحثة استبانة للاسئلة والمفردات بواقع (6) اسئلة و(37) مفردة وعرضتها على (8) محكمين لبيان صلاحيتها وتحليلها منطقيا، وحصلت على نسبة اتفاق من (75-80%) على (5) اسئلة ب(23) مفردة مثلت الاختبارات الفرعية الاساسية لاختبار التفكير وهي ( الاستعمالات، والمترتبات، والمواقف، والتطوير والتحسين، والتداعي).
ثم بدات بخطوات البناء من تجربة التحليل الاحصائي اذ تم اختيار عينة عشوائية لغرض تجربة تحليل الفقرات بلغت (115) طالبا وطالبة من بعض الاقسام العلمية والانسانية في جامعة بغداد، واستخرج صدق الفقرات من علاقة درجات الاختبارات الفرعية للاختبار، بالدرجة الكلية للاختبار كلا، باستعمال معامل ارتباط بيرسون وكانت دالة جميعها.
ثم استخرج صدق وثبات المقياس :
اذ استخرج الصدق العاملي بحساب مصفوفة ارتباطات الاختبارات الفرعية الخمسة للمقياس ودلالة تشبعاتها الذي يشير الى انها يجب إن تزيد عن (0,30) لتكون دالة بحسب معيار كايزر لدلالة الصدق العاملي، وكانت جميعها دالة.
اما ثبات المقياس فقد حسب بطريقتين، طريقة "التجزئة النصفية" المصحح بمعادلة "سبيرمان براون" وبلغت قيمته (0,7395) للمقياس كلا، واستخرج كذلك الثبات لارتباط التجزئة النصفية المصحح بمعادلة "هورست" بين جزاي الاختبار غير المتساويين وبلغت قيمته بعد التصحيح (0,6583)، وبذلك تحقق للمقياس خصائص سيكومترية جيدة تجعله مهيا للتطبيق وتشخيص المبدعين.
وفي الختام اوصت الباحثة توصيات عدة واقترحت دراسات اخرى تخدم العاملين والباحثين في المجال .

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 لقد توسعت وتطورت انشطة منشآت الاعمال بشكل كبير، وقد تمكنت المحاسبة من التعامل مع هذا التطور من خلال ايجاد المعالجات المحاسبية التي تتوافق مع خصوصية هذه المنشآت وطبيعة انشطتها، وقد ادى مجلس معايير المحاسبة الدولية دوراً مهماً في تحقيق توافق المعالجات المحاسبية في غالبية دول العالم مع المنطق الذي يحمله الفكر المحاسبي.

       في الربع الاخير من القرن الماضي ظهرت منشآت ذات خصوصية معينة يس

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