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jperc-832
( دور التخطيط في تنمية وتطوير المؤسسات التعليمية)
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الأهمية :

التخطيط بالمعنى العام مارسته بعض الجماعات ، وكثير من الأفراد عبر العصور فهم حاولوا أو يحاولون التحكم في مستقبل حياتهم أو حياة أبنائهم ، وقد حدثنا التأريخ عن بعض التجارب لمواجهة الأزمات والكوارث التي هددت بعض الشعوب ، ولعل قضية سيدنا يوسف عليه السلام وهي تشير الى خطته لمواجهة المجاعة المنتظرة ، ومقوماتها حسن التخزين وضبط الأستهلاك وفترتها الزمنية ، فضلاً عن أمثلة تاريخية لمواجهة الحروب ، ألا أن هذه الملامح لا تعطي صورة لأركان التخطيط بمفهومه الحديث (حمزة وآخرون 1972 :29) .  

فمنذ بداية التأريخ لم ينفك البشر عن التطلع الى المستقبل ومحاولة التعرف عليه وكشف أسراره ، ولكن العالم لم يعد على بساطته الأولى ، وبقدر تقدمه وتعقيده أزدادت مشكلاته وازماته ، ولم تعد معرفة المستقبل حاجة نفسية للأطمئنان لما سوف يحدث ، بل أن التعامل مع الحاضر أصبح شبه مستحيل ما لم تكن هناك معرفة ما سيحدث في المستقبل وقد شهد العقدان الماضيان تطورات كثيرة في هذا المجال ، وأخذ مسار العلم لدراسة المستقبل ينطلق من الماضي والحاضر بحيث يتجه الى المستقبل بحيث يكون الأخير أمتداداً لعلاقات موجودة بالعقل وتتطور بمعدلات معينة تمكن من تصور الحالة التي سوف تكون عليها عند نقطة زمنية محددة في صورة المستقبل وتفرض على الحاضر أتجاهات يمكن تحقيقها في هذه الصورة (المجذوب 2003: 221-229 ) ، ولعل ما قام به الأتحاد السوفيتي في خطته الأصلاحية عام 1928 بتحويل المجتمع من زراعي الى صناعي يعطي توضيحاً لرسم صورة المستقبل ( حمزة وآخرون 1972 : 30 ) .

ويعد أستشراف المستقبل جوهر عملية التخطيط وهو الركيزة الأساسية التي يقوم عليها ، وهي تعتمد على التقديرات والأفتراضات التي يتوقع واضعوا الخطة تحقيقها في المستقبل ، ولا يتم ذلك ألا على أساس من البحث والتحقيق والتقديرات

                                   

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Behavioral Approach In Financial Reporting Enhancement
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 This study seeks to highlights on the behavioral approach in organization theory as modern and effective entrance in constructing this theory and reflection extent on the behavior of both the product and the information user (accountant and financial information).

 The study also focus on behavioral approach role in consolidating accounting concepts through making harmony between them so that the accountant can influence the user behavior with the concepts and principles of accounting in an effort to provide quality characteristic of accounting information produced by him in consistent with his behavior and information user and its impact on the decision making process by the latter.

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Sat Dec 01 2018
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The strategy of spreading extremism and its impact on Egypt regional role
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ABSTRACT The importance and objectives of the study were an attempt to understand the methodology of disseminating radical thought and the reasons of social acceptability that make young people embrace this thought. It also sheds light on the impact of this phenomenon on the regional role of Egypt and examines the strategic means and standards that the Egyptian state focuses on in immunization and prevention of extremism.

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Publication Date
Fri Mar 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Forensic Accounting in Detecting Financial Fraud
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A Forensic Accounting is represent science that deals with the application of knowledge in the areas of accounting, finance, tax and audit for the analysis, investigation, inquiry, inspection and testing issues in the civil law and criminal law in an attempt to reach the truth through which enable the Forensic Accountant to provide his Expert opinion , forensic accounting plays a major role by providing a range of important services in the field of investigation for fraud and litigation support, As one of the most important legal and accounting functions is to investigate allegations of alleged by the related parties, especially those allegations related to the existence of fraud, since the goal of judicial accountant will depend

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Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
"The role of quality costs in reducing the cost of industrial" products
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Abstract :-

The aim of the research is to explain the role of quality costs their  importance and their classification, and to clarify the most important tools that help to reduce costs.

In order to achieve the objective of the research and test hypotheses adopted the descriptive approach, as well as the adoption of the analytical approach in the study of applied data has been relied upon in providing data on the financial and production reports of the research sample company, the data were used to study and analyze financial and productivity reports . A number of conclusions have been reached the most important being the following

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Publication Date
Sat Mar 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دور محاسبة التكاليف في إبلاغ الإدارة بتكاليف الجودة
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Due to the great technical developments in the field of informational knowledge, technological and productive changes and intense competition among institutes in the era of globalization, focus of these institutes on the notion of total quality management has been increased. Quality costs have represented an essential ratio of the production costs, a matter that requires preparing information about these costs, Because of that, the need for preparation and availability of accounting information system to measure and prove these costs has been emerged.

        The descriptive analytic method has been used here to answer the questions raised in this study. Among the results that have been reached

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Publication Date
Sat Jun 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Management Accountant In Implementing Corporate Governance Mechanisms
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Abstract

    This research  aims to highlight the Cooperate Governance concept and determine its accounting dimensions, especially what has connected with development the management accountant role concerning the nature, scope and its location in the organizational structure in the companies as to be complied with implementing the cooperate governance principles and mechanisms in the modern businesses environment. This research has focus on clear shortage in the management accountant role in the companies,  regarding to implement the governance mechanisms, especially his role to provide the information and consultations to the internal & external parties (stakeholders) . This

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Publication Date
Fri Sep 01 2006
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
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تعد عملية اتخاذ القرارات الستراتجية للموازنة الراسمالية احدى المعضلات التي تواجه منظمات الاعمال عند القيام بتخصيص ، او اعادة تخصيص مواردها الاقتصادية النادرة على أفضل استخدام ، والسبب يعود الى ان هذا النوع من القرارات ينطوي على صعوبات متعددة ومختلفة نظراً لندرة الموارد من ناحية الاستخدامات البديلة المتنافسة على هذه الموارد من ناحية اخرى .

كما ان تنفيذ المشروعات الراسمالية يحتاج الى تمويل ضخم ومدة زم

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Publication Date
Wed Jul 01 2015
Journal Name
Al–bahith Al–a'alami
The Role of Communication Methods in Changing the Values of the Urban Family
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This article discusses the change of values in urban family, because of various communication media and modern technologies as one of the most important factors affecting the changing family values in urban areas, this means becoming part of urban life. And focuses on the family in urban areas, for the privacy of the social, economic, demographic and cultural help to this effect, and because cities are the most friction and interaction with modern technologies.

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Publication Date
Wed Dec 19 2018
Journal Name
Journal Of Planner And Development
دور الفضاء الحضري في استدامة النظام البيئي والاجتماعي
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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The role of moral values in the tourism service ,An analytical study
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Business Ethics play a major role in explaining the behavior of those interested in the management of tourism enterprises in the field of management gains, which sometimes turn to manipulation in the specification of the service of tourism and influence in the technical characteristics at the expense of the brand and market share, as well as misleading beneficiaries about the fact that the performance of the service of tourism, may depend activities tourist dramatically when submitting and sharing various services on the types of mutual relations the framework for moral distinct, in interaction or direct contact between producers of tourism services and tourists or their beneficiaries, in order to provide comfort and recreation a

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