تعد أنشطة العلاقات العامة تمثل جانباً مهماً من جوانب عمل المؤسسات بشكل عام في الوقت الحاضر، وتأخذ خصوصية أكثر في المنظمات الحكومية، بسبب الأعباء الضخمة والمسؤوليات العديدة تجاه أفراد المجتمع، وقد اهتمت الدول المتقدمة والنامية على حد سواء بهذا النشاط. إن أنشطة العلاقات العامة تؤدي دوراً هاماً في تسهيل عملية الاتصال وتحقيق الفهم المتبادل وتوطيد العلاقة بين الطرفين – المؤسسة والجمهور – وللعلاقات العامة دور مؤثر وكبير في عالمنا المعاصر الذي أصبح عالم مؤسسات جعل من الضرورة إن تحتاج هذه المؤسسات إلى إدارات علاقات عامة قادرة على ترجمة أنشطتها، وأفكارها، ومشاريعها، وخدماتها إلى نشاط اتصالي موجه نحو الجمهور. لقد أصبحت العلاقات العامة بأنشطتها الاتصالية (الإعلام - الإعلان – الدعاية – التسويق) تمثل نشاطاً اتصالياً مهماً، وحيوياً، وجوهرياً في حياة المؤسسات المختلفة وعاملاً رئيساً من عوامل كفاءتها وفاعليتها، وهي بنشاطاتها تساعد الإدارة العليا للمؤسسات على معرفة ما يدور حولها عن طريق الاتصال الدائم والمستمر بالجماهير المختلفة، ومن ثم تمكين المؤسسات من اتخاذ القرارات الصائبة والصحيحة إزاء هذه الجماهير.. إن المؤسسات الدينية التي يمثل الدين أساس عملها لها دورها الفاعل والخطير في أي مجموعة إنسانية، وان الدين له خدماته الكثيرة وفوائده الجمة التي يؤديها للمجتمع في مختلف العصور والأزمان وجميع البقاع والأقطار، ولو لا وجود الدين وما يؤديه من خدمات لهلكت هذه المجتمعات وتفشت فيها الفوضى وساء الاضطراب وتهدم المجتمع وانهار كيانه. إن أهمية الدين في المجتمع وبالذات المجتمع العراقي ولاسيما بعد التغير السياسي الذي حصل في العراق وتشكيل دواوين الأوقاف الدينية الثلاث (ديوان الوقف السني – ديوان الوقف الشيعي – ديوان أوقاف المسيحيين والديانات الأخرى) والتي تشكل بدورها مؤسسات دينية حكومية ومع ازدياد نشاط هذه المؤسسات المتمثلة بتقديم خدماتها والتي تهدف إلى التوعية الدينية والتثقيف والإرشاد والتوجيه الديني والإقناع الفكري، والتذكير بأهمية الوعي الديني للإنسان والتعايش السلمي بين أبناء المجتمع الواحد (العراقي) وسعي هذه المؤسسات إلى توحيد مضمون الخطاب الديني الذي يعمل على وحدة أبناء المجتمع العراقي، لذلك زادت الجماهير التي تتعامل معها، وكل ذلك أدى إلى ظهور الحاجة إلى إدارات علاقات عامة ناجحة تمارس أنشطتها الاتصالية المختلفة، وتعمل على توطيد العلاقة بين هذه المؤسسات والجماهير المرتبطة بها وجماهير أبناء المجتمع العراقي عامة. وعلى هذا الأساس تتضح أهمية هذا البحث من تناوله موضوع العلاقات العامة في المؤسسات الدينية العراقية، والاطلاع على واقع نشاطات العلاقات العامة في دواوين الأوقاف الدينية في العراق لمعرفة أنشطتها الاتصالية، ومدى ممارستها وما حققته من فائدة للمؤسسة وللجمهور. وانطلاقاً من أهمية العلاقات العامة وأنشطتها ولاسيما الأنشطة الاتصالية في المؤسسات الدينية وما تحمله هذه المؤسسات من رسالة لأداء دورها الفعّال والايجابي في المجتمع العراقي فقد اختار الباحث موضوع بحثه الأنشطة ا لاتصالية للعلاقات العامة في المؤسسات الدينية العراقية دراسة تحليلية في الإصدارات لصحفيةا في دواوين الأوقاف الدينية للمدة من (1 /12 / 2009م - 30 / 6 / 2010م ).
The Voluntary Obedience has great importance for the modern taxes systems and its management and this is meant the taxpayer whom in charge to pay of his taxes obligations voluntarily , he is very known of himself whereas he prepared his finishing accountings and present them as samples prepared by taxes management and settle the tax sum directly according to specified income , which has an impact to find end to tax evasion as result lead to increase the tax income and achieve the justice for the taxpayer and the state treasury
ABSTRACT The role of specific amino acids namely cysteine, methionine, threonine and asparagine in the protection provided by vamin solution against B-lactam inhibition to E. coli was evaluated in vitro. In minimal medium, Cells were treated with 32 ug/ml of penicillin G, carbencillin, hostacillin, cloxacillin and cephalotin in the presence of specific amino acid supplementations. Deletion of specific amino acids from the media abolished the protection provided by vamin. Threonine was essential for the protection of cells against all tested antibiotics, while cysteine was essential for protection against carbencillin and cephalotin Deletion of methionine or asparagine abolished the protec- tion against carbencillin and to a less extent ce
... Show MoreThis study examines patterns of exposure of Iraqi university students to selective daily Iraqi newspapers and the motives of this exposure, as well as its associated factors that affect the average exposure. It tries to answer several questions, including those related to the levels of exposure of Iraqi university students to daily Iraqi newspapers and classification of patterns of selective exposure to daily Iraqi newspapers and the most prominent Iraqi daily newspapers that are selectively exposed by Iraqi university students. It also examines the motives of this selective exposure and factors that increase the degree of exposure to the daily Iraqi newspapers, and the most prominent stages in which Iraqi university students find their
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The investment portfolio of financial instruments & banking relatively new in the banking sector & the world of investment &capital markets in spite of its importance & its advantages in terms of the nature of the diversity of investment instruments as well as reduce the risk of investment & its contribution to the revitalization of the banks & the financial market , economic, &characterized by developments accelerated under information & communications technology , as is the portfolio tool vehicle of investment tools that provide for people who want to invest & they can not manag
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This research aims to identify the factors effecting the investigation of insurance fraud from the perspective of the National Insurance Company employees, by analyzing the study variables and make recommendations on how to enhance the company and employees performance, and to achieve the objectives of the study and test hypotheses a questionnaire was designed after referring to the international standards and the 1969 Iraqi punishment law, and it was answered by 20 employees that were approved for the purposes of this research and analysis.
The study found that lack of employee training was a strong factor, while the supervisory staff and operational procedures was a weak one.
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... Show MoreDamascus has great importance throughout its history and has increased in the Umayyad period, It was interested the by Caliphs, and became the capital of the Islam, But the late Umayyad era has witness of troubles and political, this led to collapse the Umayyad state and take the Abbasid rule, despite the neglect of the Abbasids for this city and they left to others, but it remains of great concern by some of the Abbasid caliphs.
Damascus has great importance throughout its history and has increased in the Umayyad period, It was interested the by Caliphs, and became the capital of the Islam, But the late Umayyad era has witness of troubles and political, this led to collapse the Umayyad state and take the Abbasid rule, despite the neglect of the Abbasids for this city and they left to others, but it remains of great concern by some of the Abbasid caliphs.
Abstract:
The research aims to identify the concept of trading securities in Iraq and to propose a new mechanism for the taxation of trading profits and the extent of its impact on tax revenues, as it was observed that there are professional investors in the trading market and some of them achieve huge annual profits. and this profit should be like other taxable profits. The General Commission of Taxes and in cooperation with the Iraq Stock Exchange should identifying those profits, subjecting them to income tax, and adding them to the tax base. The researcher relied on the use of the descriptive and analytical approach bas
... Show MoreThis research dealt with the subject of auditing bank credit risks in accordance with international auditing standards and aims to develop procedures and design a credit risk audit program in accordance with international auditing standards and demonstrate their impact on the truth, truthfulness and fairness of financial statements and on their overall performance and continuity in the banking sector Its importance lies in relying on international auditing standards to assess and measure bank credit risk and its impact on the financial situation as well as the ability to predict financial failure. A set of conclusions have been reached, the most important of which is that the bank faces difficulties in measuring credit risk in accordance
... Show MoreThe aim of this research is to study and test the impact of the policy of open-book accounting as one of the cost management mechanisms in achieving the competitive advantage in Jordanian industrial public companies, to achieve the objectives of the study, a field study was conducted by surveying the views of a sample of the accountants of the Jordanian industrial public companies. Hence the arithmetical Means, the Standard Deviations, the Significant Value and the Simple Linear Regression are used to test the research hypotheses and to achieve the research goals. The results of the study showed that there is a statistically significant effect of the policy of open-book accounting as one of the cost management mechanisms in achieving the
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