Preferred Language
Articles
/
jpgiafs-621
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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Jun 29 2022
Journal Name
Journal Of The College Of Education For Women
The Importance of Utilizing Euphemism in Translation and Simultaneous Interpreting

Euphemism is an important linguistic phenomenon that tends to soften written or oral expressions. Thus, when translators or interpreters face expressions including euphemism, they need to know how to deal with them. The problem of the current paper lies in the effect of rendering euphemistic expressions inaccurately, as such expressions represent the cultural and terminological sense of the original language. Thus, rendering them improperly will affect the sense of the interpreted speech. For this, it is essential for translators in general and simultaneous interpreters in particular to know the importance of utilizing euphemism in the simultaneous interpreting field, which is the main aim of this paper. To this end, a systematic review

... Show More
Crossref
View Publication Preview PDF
Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
A Proposed Mechanism for Financial Reporting on Sustainable Investment and Its Role in Achieving Value Added - Applied in the Iraqi Midland Refineries Company-

The research aims to develop a proposed mechanism for financial reporting on sustainable investment that takes the specificity of these investments.

To achieve this goal, the researcher used (what if scenario) where the future financial statements were prepared for the year 2026, after completion of the sustainable project and operation, as the project requires four years to be completed.

The researcher relied on the results of the researchers collected from various modern sources relevant to the research topic and published on the internet, and the financial data and information obtained to assess the reality of the company's activity and its environmental, social, and economic i

... Show More
Crossref (1)
Crossref
View Publication Preview PDF
Publication Date
Tue Jun 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
ستراتيجية دعم وتطوير الصناعات الصغيرة في ضوء تقويم فاعلية مبادرات القروض في العراق

أفرزت الظروف الاقتصادية والاجتماعية التي عانى منها الاقتصاد العراقي العديد من الاثار السلبية وتكريس بيئة من شانها التشجيع على اقامة مشاريع صناعية وخدمية لا تتناسب وتغيرات السوق وتعتمد على آلات ومعدات بسيطة وتشتمل أعمال حرفية يدوية الصنع وبائعي التجزئة ومختلف انواع الورش والمصانع والمعامل غير المرخص لها وغير المجازة قانونا، حيث أنتشار المشروعات بشكل عشوائي غير م

... Show More
Crossref
View Publication Preview PDF
Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Disclosure of insurance services and its impact: On the performance of companies

The objective of the research is to identify the nature of voluntary disclosure of insurance services and its impact on the financial performance of Iraqi insurance companies by knowing the relationship between increasing disclosure of financial services and financial performance indicators of insurance companies.In order to achieve this objective, the research was applied to a sample of the Iraqi insurance companies listed in the Iraqi Stock Exchange (Al Amin Insurance Company, Al Ahlia Insurance, Dar Al Salam Insurance, Gulf Insurance, Al Hamra Insurance) and based on their published financial statements (2014-2015) ) And by analyzing the sample lists were connected to the research objectives.The main conclusion of the study is that in

... Show More
Crossref
View Publication Preview PDF
Publication Date
Wed Sep 29 2021
Journal Name
College Of Islamic Sciences
The Juristic Rulings Concerning Those in Debts

Abstract:

This research aimed to shed light on the juristic rulings concerning those in debts. It adopted the inductive approach, the analytical approach and the comparative approach. It tackled the following issues: definition of Zakat, the channels of paying Zakat, definition of those in debts, types of those in debts, those in debts who are not entitled to take Zakat, their cases, spending money by those in debts if taken by those in debts and the poor, and when those in debts become rich before paying their debts, and the ruling on paying the debt of the dead indebted from the Zakat money.

The most important results of the research are as follows:

Muslim jurists

... Show More
View Publication Preview PDF
Publication Date
Tue Jan 03 2023
Journal Name
College Of Islamic Sciences
Prohibitions Related to Food and Drinks and Their Retribution in the Torah

Summary

   

 Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of the Messengers, Muhammad, and upon all his family and companions.

      The circle of taboos in the Jewish Sharia is wider than other laws, as the Jews have severe and very complicated rituals in the matter of food, which may not be found among other people of other religions, as the dietary laws that specify foods and drinks forbidden in the Jewish Sharia include very diverse topics.  The Torah specified all these laws with several texts

View Publication Preview PDF
Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The use of green accounting information systems in the oil sector and its impact on reporting on sustainability - an applied study

Abstract

                  The research seeks to shed light on green accounting information systems, analyze them, identify sustainability reporting and how to improve it, as well as study the importance of the Iraqi oil sector, analyze it, and work on applying green accounting information systems in order to improve the quality of sustainability reporting. Oil as a branch of the General Corporation for the Distribution of Oil and Gas Products to apply the practical aspect and prove the hypothesis of the research. Explaining the company's role in improving environmental conditions

View Publication Preview PDF
Publication Date
Wed Jun 15 2022
Journal Name
Journal Of Legal Sciences
The importance of the independence of the Iraqi State Council

The State Council is always the trusted advisor to the administration in matters emerging, and the trusted repository of its secret. It assists the administration in the process of developing the appropriate formula for draft laws, regulations, and instructions, in order to make them lead to their intended goal, through its advisory function.

    He is rightly considered the symbol of administrative justice and its faithful habitat. With what it lays down the principles of legality, and with its prestige, strength, integrity, and well-established traditions, it can always confirm the guarantee of its aspired independence, and that the rule of law has a tool for its advancement, not separated from its conscience, bu

... Show More
Crossref
View Publication Preview PDF
Publication Date
Sun Jun 01 2008
Journal Name
Journal Of The College Of Languages (jcl)
Çağdaş Türk şiirinde imgenin rolü ve önemi Giriş

Şiiri şiir yapan öğlerin başında imge (hayal, tasavvur, imaj) gelir. İmgesiz şiir düşünülmez. İmge nedir?
İmge duyuyla elde edilen güzelliklerin, deneyimin dil aracıyla ortaya konulmasıdır. Şiiri şiir yapan sadece içeriği değil. Sunuluşu, imgelerin etkili bir biçimde kullanılışı, şairinin bu konudaki yetenek ve ustalığı, insana hitap etmesi, değişimlere açık oluşu, evrenselliği, kalıcılığı, sıra dışı güçlü anlatığına başvuruşu, söz sanatlarından yararlanması, öz anlatım biçimi, kimi zaman alışılmamış bağdaştırmaları bünyesinde barındırması ve sık sık da yinelemeler yardımıyla zengin anlatım aktarımıdır.
Biz bu çalışmamızda şiirde yalnızca imge

... Show More
View Publication Preview PDF
Publication Date
Sun Dec 10 2017
Journal Name
Al-academy
The importance of folkloric games in the Iraqi child theatre

The folkloric games widely considered as expressional forms of nations culture and their environment which can be an important element in Iraqi child theatre shows. For its moral and habits relation to the needs of children which present an effective mean to preserve the true identity of the society character and moral. The research concluded many topics considering the importance of folkloric games in the Iraqi child theatre, the first chapter studied the problem , the necessity , the aim of the research to clarify the importance of folkloric games in Iraqi child theatre, the second chapter is the theoretical part of the research that studied the concept of folkloric games and its implementation in Iraqi child theatre . the third chapte

... Show More
Crossref
View Publication Preview PDF