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أهمية الإفصاح عن المعلومات المتعلقة بتدريب وتطوير العاملين وأثره في قرارات الاستثمار
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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
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Promoting Clinical Breast Examination as A screening Tool for Breast Cancer in Iraq
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Breast cancer constitutes about one fourth of the registered cancer cases among the Iraqi population (1)
and it is the leading cause of death among Iraqi women (2)
. Each year more women are exposed to the vicious
ramifications of this disease which include death if left unmanaged or the negative sequels that they would
experience, cosmetically and psychologically, after exposure to radical mastectomy.
The World Health Organization (WHO) documented that early detection and screening, when coped
with adequate therapy, could offer a reduction in breast cancer mortality; displaying that the low survival rates
in less developed countries, including Iraq, is mainly attributed to the lack of early detection programs couple

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Publication Date
Wed Jun 07 2023
Journal Name
Journal Of Educational And Psychological Researches
Problems Facing University Students in Distance Learning
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The current study aims to examine the level of problems faced by university students in distance learning, in addition to identify the differences in these problems in terms of the availability of internet services, gender, college, GPA, interactions, academic cohort, and family economic status. The study sample consisted of (3172) students (57.3% females). The researchers developed a questionnaire with (32) items to measure distance learning problems in four areas: Psychological (9 items), academic (10 items), technological (7 items), and study environment (6 items). The responses are scored on a (5) point Likert Scale ranging from 1 (strongly disagree) to 5 (strongly agree). Means, standard deviations, and Multivariate Analysis of Vari

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of The College Of Languages (jcl)
כאבי הילדות ברומן האוטוביוגרפי (סיפור על אהבה וחושך )של עמוס עוז
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תקציר

הילדות נחשבה השלב חשוב בתולדות האדם, וגם המשפיע ביותר בהיווצרות של אישיותו, משום שבו תתהווה את הליבה של ציוני דרך אישיותו של האדם, ויתגבש בו את ציוני דרכו ותכונותו שלו, וגם תשרטט את הבסיס העיקרי של מה יהיה האדם בעתיד. היות והילדות נשארה היא והשלכותיה בקרבו של האדם, עם זכרונותיה היפות והעצובים כאחד, במחקר זה עסקנו בילדותו של הסופר עמוס עוז כסיסמה לפענוח לדמותו, ולספרותו, כמו כן לכאבים שהעברו

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Publication Date
Wed Jan 01 2020
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of an Educational Program in Enhancing Nurses’ Knowledge about Occupational Health Hazards
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Objective: To determine the effectiveness of an Educational Program in Enhancing Nurse’s Knowledge about Occupational Health Hazards at Medical City Hospitals in Baghdad City.

Methodology: The present study employed a quasi-experimental design held at Medical City Hospitals in Baghdad City. A non-probability sample (convenience sample) consisted of (60) nurse. Data were collected by using a self-report questionnaire which consisted of six parts (a) socio-demographic characteristics (b) physical hazards knowledge (c) chemical hazards knowledge (d) biological hazards knowledge (e) psychological hazards knowledge and (f) mechanical hazards knowledge. Data were analyzed using the statistical packag

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Publication Date
Wed Dec 12 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Determination of the Impact of Electronic Health Information Systems upon Medical, Medical Backing and Administrative Business Fields in Al-Kindy Teaching Hospital
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Objective(s): To determine the impact of the Electronic Health Information Systems upon medical, medical backing and administrative business fields in Al-Kindy Teaching Hospital and to identify the relationship between such impact and their demographic characteristics of years of employment, place of work, and education. Methodology: A descriptive analytical design is employed through the period of April 25th 2016 to May 28th 2016. A purposive "non- probability" sample of (50) subject is selected. The sample is comprised of (25) medical and medical backing staff and (25) administrative staff who are all

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Central Bank control of external transfers and its impact on the tax information system: Applied research in the General Authority for Taxes
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Tax information system is one of the most important means that help the tax administration to reach the real income of the taxpayer, and the problem of research came in the General Authority for Tax ,The next question (Does the control carried out by the Central Bank on foreign remittances to reach the real income of the taxpayer). The research is gaining importance by focusing on the Central Bank's control over foreign remittances, and how to use this control to finance the tax information system. The relationship between the Central Bank's control over foreign remittances and the tax information system.The study has reached a number of recommendations, the most important of which are the following: The work of an integrated information

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The usage of accounting information according to (Demerjian.et.al) model in order to measure the efficiency of industrial companies listed in the Iraqi Stock Exchange
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   The aim of the research is to measure the efficiency of the companies in the industrial sector listed in the Iraqi Stock Exchange , by directing these companies to their resources (inputs) towards achieving the greatest possible returns (outputs) or reduce those resources while maintaining the level of returns to achieve the efficiency of these companies, therefore, in order to achieve the objectives of the research, it was used (Demerjian.et.al) model to measure the efficiency of companies and the factors influencing them. The researchers had got a number of conclusions , in which the most important of them is that 66.6% of the companies in the research sample do no

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Publication Date
Sat Aug 02 2025
Journal Name
Adab Al Rafidayn
The State of the Practical Application by Students at Department of Information and Technology and Libraries/ Institute of Administration-Al-Rusafa: A Developmental Evaluative Study
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Practical application is an effective tool for preparing qualified scientific and technical cadres if applied correctly and efficiently. In addition to being the complementary part of everything that has been studied in the years of study, it is a scientific linking tool between theory and application. Here lies the importance of this research in clarifying the central and important role that practical application plays in general in raising the scientific level of the student, and the extent of the suitability of the curriculum and means of practical application and the extent and needs of the students applying at the Institute of Administration - Rusafa - Department of Information Technology and Libraries. This research attempted to answe

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Publication Date
Tue Aug 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Post a reflection on the capabilities of personnel programs A prospective study of a sample of the views of the staff at the Ministry of Higher Education and Scientific Research
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            This research aims to know the role and impact of participation in the capabilities of human resources programs, and for the purpose of measuring it has been determined the dimensions of these two variables by relying on standards for this purpose, was chosen as the Ministry of Higher Education and Scientific Research / device supervision and scientific calendar as one of the important departments in the ministry and includes a large number of individuals at different organizational levels for the purpose of answering a questionnaire prepared for the purpose of measurement and access to the results and the achievement of the objectives of the research and which ha

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Crossref
Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Shift towards Digital Education According to Vision 2030 in Light of Some Variables from the Perspective of Workers with Disabilities
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The current study aimed to measure the attitudes of female teachers towards the use of digital learning and the degree of possessing their digital education skills. The study sample consisted of (180) workers with disabilities (mental disability، auditory impairment، visual disability، hyperactivity and distraction. To achieve the goals of the study, the transformation measure was used towards digital education for people with disabilities. The study reached the following results: the availability of digital learning skills among workers with disabilities. The study concluded with a series of recommendations including holding Training courses to keep up with the challenges of educational trends and modern technology in this area.

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