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واقع استخدام الوقت من قبل رؤوساء الأقسام العلمية "بحث ميداني في عينة من كليات ومعاهد هيئة التعليم التقني"
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          يهدف البحث لمحاولة دراسة واقع ادارة الوقت لدى عينه من  رؤوساء الأقسام العلمية في كليات ومعاهد هيئة التعليم التقني اذ بلغ حجم العينة (47% )  فرداً  تم احتيارهم عشوائياً من (15) كلية ومعهد موزعة في (69 من محافظات القطر  وبلغ حجم عينة البحث (17%) من عدد رؤوساء الاقسام العلمية في الهيئة ،  ولغرض جمع البيانات تم  أعداد استمارة استبيان تمت صياغتها بشكل يؤمن توثيق الوقت الفعلي خلال فترة اسبوعين عند اجراء البحث 0

  في ضوء النتائج المستخلصة واستناداً لمنهجية البحث تم أعداد ثلاث  جداول رئيسية حيث ظهر من خلالها ان معدل عمل رئيس القسم الواحد خلال فترة أعداد البحث بلغ (8) ساعات يومياً وهو عدد يفوق عدد الساعات المقررة كما ظهر بان (60%) من الوقت يخصص للاجتماعات والمتابعات الميدانية والفعاليات الخارجية وإلقاء المحاضرات،  يغطي رئيس القسم (12) اسبوعياً  في إلقاء المحاضرات كمعدل 0

  توصل  البحث ارتفاع معدل الساعات المخصصة للفعاليات المخططة حيث بلغت (77 %) في حين أن الفعاليات غير المخططة لا يخصص لها سوى (23 % ) من إجمالي الوقت ، كما أن الوقت المخصص لممارسة الوظائف الإدارية لايتماشي مع ما يفترض أن تخصص لهذه الوظائف وحسب تسلسل أسبقيتها مما يشير إلى حالة من ضعف المهارة في ممارسة إدارة الوقت بالشكل المطلوب 0

 توصل البحث الى مجموعة من الاستنتاجات أبرزها الافتقار إلى أسلوب واضح  في توزيع الوقت وإدارة الفعاليات المنجزة والتباين في كمية الأوقات الفعلية  لعمل رؤوساء  الأقسام يومياً  ووجود حاجة ملحة لإسناد بعض الفعاليات لمقرريات وسكرتاريات الأقسام لتخفيف الأعباء على رؤوساء  الأقسام العلمية  ووجوب استخدام الأساليب  المتاحة محلياً ً في أجراء الاتصالات الداخلية والخارجية وضرورة وضع حد أعلى لعدد محاضرات رئيس القسم العلمي .

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Publication Date
Sat Jul 01 2023
Journal Name
مجلة دراسات محاسبية ومالية
تكنولوجيا التحول الرقمي في الخدمة التأمينية في شركة التامين الوطنية وشركة التأمين العراقية العامة / بحث تطبيقي
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هدف هذا البحث الى التعرف على أثر فاعلية تكنولوجيا التحول الرقمي في تحسين كفاءة الخدمة التأمينية في شركات التأمين العامة في العراق من خالل تكنولوجيا التحول الرقمي في العملية التأمينية "الترويج لمنتج التأمين,تقديم طلب التأمين,االكتتاب ,تسوية الخسائر" ولتحقيق هذا الهدف تم تصميم استمارة استقصاء وزعت في المجتمع المبحوث والتي تمثل متخذي القرار في الشركات المبحوثة قيد البحث وكان من اهم نتائج البحث وجود عالقة بين ا

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the tax examiner's procedures in increasing or decreasing tax revenue : Applied research in the General Authority for Taxes
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Abstract:

               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

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Strategic Management of Cost of Production Operations In the 0il Fields: بحث تطبيقي في شركة نفط الوسط (شركة عامة)
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The use of the entrance diffraction hexagon continuous improvement of operations in order to achieve the rationalization of activities, costs and efficiency in the use of available resources and reduce the incidence of damage and waste and recycling, as the accounting information system does not meet the surface production processes oil fields cost management requirements in the measurement and evaluation of the costs of each activity and development of indicators to evaluate the efficiency and effectiveness of production processes and to cover the shortcomings of currently approved by the company so cost accounting system has Find addressed the use of strategic cost management techniques, including the entrance diffraction hexagon for c

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Murabaha in Enhancing the Profitability of Islamic Banks Using the (ROA) Index: Applied research in Al-Nahrain Islamic Bank
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The banking sector of all kinds is the backbone of the economy in all countries, as it is the main financier of most economic projects in order to achieve economic development and achieve stability, which contributes to providing the necessary resources in return for obtaining a profit margin in exchange for giving up his money and bearing credit risks. Among the aforementioned banking sectors are: Islamic banks that invest their capital in several forms in order to obtain profits that enable them to continue and grow, and the most important of these formulas is the Murabaha formula, which is summarized by the bank selling a commodity after owning it and then selling it to the applicant for this commodity based on a prior request

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Publication Date
Tue Apr 05 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Availabilit of Tax Assessor Skils in the Development the Tax Investigation: An applied research in the General Authority for Taxes
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The 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

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Product development For Use Some Of The Lean Production Tools A Practical Research in the General Company for the automotive industry
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Abstract 

     This research aims to analyze the reality of the production process in an assembly line Cars (RUNNA) in the public company for the automotive industry / Alexandria through the use of some Lean production tools, and data were collected through permanence in the company to identify the problems of the line in order to find appropriate to adopt some Lean production tools solutions, and results showed the presence of Lead time in some stations, which is reflected on the customer's waiting time to get the car, as well as some of the problems existing in the car produced such as high temperature of the car, as the company does not take into account customer preferences,

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
Divorce and its effects on women rights - A field study in Baghdad city / ALMADAIN COURT
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The problem of divorce from the phenomena that characterized the nature of privacy,
although their impact beyond the individual to include the community as a whole, the parties
to the relationship affected by divorce caused them harm moral and material for a long time,
resulting imbalance in the personal relationship and family and social relations because of the
high divorce rates, particularly in Iraq high rates of 28690 thousand cases in 2004 to 59 515
thousand cases in 2011 and an increase of more than (100%) during the period above, and this
rise caused by aggravation of many of the problems led the reasons for social, economic and
incompatibility spouses, health and lack of reproduction, not spending The wife a

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Publication Date
Sun Dec 27 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Limitation of liability and reinsurance and its role in increasing production insurance: بحث أستطلاعي في شركة التامين العراقية العامة
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The liability limit liability limit and reinsurance re factors insurance are important in influencing the achievement of company's competitive goals and achieve success and excellence in the market and because the limit of liability and reinsurance aimed to increase output with the stability of inputs leading to increased insurance business and increase profits. The study was based on two variables presidents interact with each other to form the intellectual and philosophical framework has two ( the limit of liability and reinsurance ) . The study was launched from a problem expressed by a number of targeted questions answered from the elucidation of theoretical philosophy and intellectual goals of these variables and highlight the impor

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Publication Date
Mon Jan 27 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دور إدارة الجودة الشاملة في تحقيق الميزة التنافسية المستدامة: بحث استطلاعي في شركة التأمين العراقية العامة
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          Seeks this research is to clarify the role played by TQM represented Bmngaradtha (commitment and support of senior management of the philosophy of TQM, strategic planning for the overall quality, focus on the customer, continuous improvement, post workers, training and rehabilitation of workers) to achieve sustainable competitive advantage represented by dimensions (estimated intrinsic , creative culture, information technology, strategic flexibility), research has relied on the views of a sample of managers working in the Iraqi public insurance company. So identified research problem in answering the following questions: "What is the size of visualization owned by managers in the co

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Reducing activity costs under Resource Consumption Accounting: An Applied Research in the MidlandRefineriesCompany-Al Daura Refine
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The research aims to identify the importance of applying resource consumption accounting in the Iraqi industrial environment in general, and oil in particular, and its role in reducing the costs of activities by excluding and isolating idle energy costs, as the research problem represents that the company faces deficiencies and challenges in applying strategic cost tools. The research was based on The hypothesis that the application of resource consumption accounting will lead to the provision of appropriate information for the company through the allocation of costs properly by resource consumption accounting and then reduce the costs of activities. To prove the hypothesis of the research, the Light Derivatives Authority - Al-Dora Refin

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