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أهمية الإفصاح عن المعلومات المتعلقة بتدريب وتطوير العاملين وأثره في قرارات الاستثمار

يكتسب موضوع تدريب وتطوير العاملين أهمية بالغة في الظروف الاقتصادية الحالية التي تسودها مفاهيم وتوجهات جديدة كعولمة الاقتصاد ورأس المال المعرفي والفكري، وحيث صارت المعارف والمهارات والقابليات التي يمتلكها العاملون محركاً أساسياً باتجاه النجاح، وعنصراً مهماً في زيادة فاعلية منشأة الأعمال، وإدامة وجودها واستمرارها.

إن العاملين المدربين بشكل جيد على عمليات المنشأة وطبيعة المواد التي تستخدمها وإنتاجها وخصائصه وكيفية توزيعه وعلى كيفية التعامل مع زبائنها والمتعاملين معها، والأساليب التكنولوجية المطبقة والذين يتميزون بالقدرة الابتكارية في حل المشاكل، إنما يعتبرون عاملاً حاسماً في تعزيز القدرة التنافسية للمنشأة وفي نجاحها وتطورها.

وعلى ذلك فقد تزايد اهتمام منشآت الأعمال بتدريب وتطوير العاملين لديها، وصارت تنفق الأموال الطائلة من أجل توفير الفرص التدريبية لهؤلاء العاملين، وبما يتواءم مع الاحتياجات المتزايدة التي تمليها التطورات المتسارعة في كل المجالات، الأمر الذي يعني أن اتجاه المنشأة لمواكبة هذه التطورات إنما هو ضرورة حيوية لبقائها واستمرارها.

وفي ضوء ذلك أصبح اهتمام المنشأة بالمعارف والمهارات والقابليات التي يمتلكها العاملون لديها معياراً مهماً في تقييم العوامل المؤثرة في إمكانيات النجاح المستقبلية، و أصبح الإفصاح عن جهود المنشأة ونفقاتها في مجال تدريب وتطوير العاملين في تقاريرها السنوية  والمالية وسيلة للتعبير عن هذا الاهتمام والكشف عنه ومقياساً لما يتميز به العاملون لديها من معارف ومهارات وقدرات تمكن من تعزيز وإدامة فرص النجاح المستقبلية.

إن الإفصاح عن المعلومات المتعلقة بجهود منشأة الأعمال في تدريب وتطوير العاملين لديها، بات يشكل ضرورة ملحة في الظروف الاقتصادية الحالية، وذلك لتمكين مختلف الأطرف المهتمة من الإطلاع على هذه الجهود، وبصورة خاصة المستثمرين الذين يتطلب مراعاتهم لهذه المعلومات من اجل اتخاذ القرارات الاستثمارية الرشيدة.

يحاول هذا البحث الكشف عن مدى اهتمام منشأة الأعمال بتدريب وتطوير العاملين والإفصاح عن المعلومات المتعلقة بجهودها في هذا المجال في قوائمها المالية وتقاريرها السنوية ومدى عناية المستثمر وحاجته إلى مثل هذه المعلومات عند اتخاذ قرار الاستثمار.

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Publication Date
Mon Jun 28 2021
Journal Name
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The Doctrinal Complication in Al-Ash'ari’s Doctrine and its Role in Managing the Doctrinal Disputes: محمد أَرَارُو

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Publication Date
Sun Nov 27 2022
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Gender stereotyping and its relationship to the level of performance of public relations employees

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The researcher uses public relations employees and officials in Iraqi ministries as a research sample to capture the point of view of both parties on the effectiveness of workers in public relations based on the definition of gender. The sample consists of 396 individuals

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Publication Date
Thu Oct 24 2013
Journal Name
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المعلومات وعلاقتها بالتفكير الاستراتيجي السليم

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Thu Nov 12 2020
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Publication Date
Tue Sep 17 2019
Journal Name
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أحكام الامتناع عن الفعل في المسؤولية عن الفعل الشخصي

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Publication Date
Sun Jan 27 2019
Journal Name
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Internal audit of spending units and its impact on the efficiency of the federal budget

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Publication Date
Sun Sep 30 2012
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The fundamentalists' position on the absolute prohibition and its impact          In different jurisprudence

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Publication Date
Sun Apr 01 2018
Journal Name
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The importance of foreign direct investment in stimulating non-oil exports Of Iraq According to the Turkish experience

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Publication Date
Sun Sep 27 2020
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Iraqi National Journal Of Nursing Specialties
Effectiveness of an Educational Program on Patients’ Knowledge Concerning care of Vascular Access of Hemodialysis in Al-Muthana Teaching Hospitals

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Publication Date
Sun Oct 02 2011
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Assessment of job Stress Related to Social Environment among Nurses in Cardiac Surgical Intensive Care Units in Baghdad City

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