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‫بواعث الفساد وتقنيات مواجهته في المؤسسات العامة - العلاقة والأثر
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كان الفساد وما زال أحد المواضيع الرئيسة التي شغلت اهتمام الباحثين والدارسين في المجالات المعرفية المختلفة بضمنها المجال الإداري نظراً للتأثير السلبي والمباشر لإدارات المؤسسات الحكومية العامة على نجاح برامج وخطط التنمية في تحقيق أهدافها المجتمعية, إذ أن عملية تنفيذ هذه البرامج تقع على عاتق إدارات هذه المؤسسات في إطار التزام العاملين فيها بتحقيق الأهداف والسياسات التنموية العامة للدولة ، وحرصهم على تلبية احتياجات المجتمع الأساسية ضمن حدود الأنفاق العام بما يضمن كفاءة وفاعلية الأداء العام لمؤسساتهم ،والعراق وعلى غرار غالبية الدول النامية يعاني من انتشار لظاهرة الفساد الإداري والمالي في مؤسساته الحكومية وعلى نحو خاص بعد التحولات السياسية والاقتصادية التي شهدها في العقد الأخير, ويهدف هذا البحث إلىعرض دوافع الفساد وبواعثه في المؤسسات الحكومية العامة وبيان أثرها على تحقق التنمية وأهدافها المتنوعة ، مع محاولة تحديد التقنيات التي يجب استخدامها للحد من ممارسات الفساد في هذه المؤسسات من وجهة نظر عينة البحث التي شملت ( 100 ) شخصاً من العاملين في الهيئات الرقابية في عدد من الوزارات العراقية ومن مختلف المستويات الإدارية, وتوصل البحث إلى مجموعة من الاستنتاجات أبرزها وجود إدراك عال نسبياً لبواعث الفساد في مؤسسات الإدارة العامة من قبل الأفراد عينة البحث ولاهمية التزام إدارات تلك المؤسسات لتطبيق تقنيات المواجهة المناسبة ، أما التوصيات فقد أكدت على ضرورة تركيز إدارات المؤسسات العامة على دراسة الظروف و/ أو البواعث الدافعة لممارسة السلوكيات الفاسدة فيها، وتحديد التقنيات والاجراءت اللازمة للحد من الفساد .

Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of accounting disclosure in the efficient performance of the tax authority: Applied research in the General Commission for Taxes
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               Starting with a problem of the weakness of accounting disclosure in some companies administration when preparing and presenting the financial reports which are submitted to the Tax authority. This problem impacts on Tax authority performance (The effect on the quality of the performance of the tax authority), because of the lack of conviction for the information contained in those reports, and the  failure to achieve accurate results in tax authority performance that leads to a negative impact on determining taxable income and affect tax revenue, as well as negative impact on  determining taxable income and affect tax revenue, as well as negati

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
'The Role of Ambidextrous Leadership' Behaviors in Enhancing Organizational Energy': An Analytical Research General AL-Faris Company
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             The current research aims to identify the impact of ambidextrous leadership behaviors on organizational energy in Al-Faris Company. The descriptive analytical method was used as a research approach. Adept leadership includes two dimensions (open leadership behaviors and closed leadership behaviors), and organizational energy includes three dimensions (emotional energy, physical energy, and cognitive energy ). The research sample included all the administrative leaders (General Manager, Associate General manager, Department Manager, Division Official  ) in AL-Faris Company / the Iraqi Ministry of Industry. The researcher distributed (74) valid questionna

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Publication Date
Sat Jun 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Employees Empowerment Strategy And Its Effect In Organizational Innovation Achievement: Applied Study In Diyala Public Company For Electrical Industrial
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This research tests the relationship linkage and effect between the Employees Empowerment Strategy and Organizational Innovation, The research problem is how to understand the Employees Empowerment Strategy role in the achievement Organizational Innovation in Diyala Public Company For Electrical Industrial. A questionnaire was used in data collection depending on the distribution of (32) forms to the research sample. Data were analyzed Using (SPSS)program. Using a number of statistical tools for tests the research hypothesis. The research found set of conclusions, one of the most important thinks was, that there is a linkage and impact relation between Employees Empowerment Strategy, its variables, and Organizational Innovation a

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
(Dynamic& Static) Forecast of surplus or Deficit of Public budget in Iraq for (2017،2018)
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 This research aims at forecasting the public budget of Iraq (surplus or deficit) for 2017 & 2018 through using two methods to forecast. First: forecast budget surplus or deficit by using IMF estimations average oil price per barrel adopted in the public federal budget amounted to USD 44 in 2017 & USD 46 in 2018; Second: forecast budget surplus or deficit by using MOO actual average oil price in global markets amounted to USD 66 in 2018 through applying Dynamic Model & Static Model. Then analyze the models to reach the best one. The research concluded that those estimations of dynamic forecasting model of budget surplus or deficit for 2017 & 2018 gives good reliable results for future periods when using the a

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analysis of the requirements of electronic management and its role improving The performance of human resources: Applied research at Iraqi general insurance company
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The study seeks to identify e-governance requirements in human resources management, which are (administrative requirements, technical, human, financial, and security) which is a new style differs from the traditional management pattern, where work depends on multiple forms and methods of Tools, (e. g. computers and various electronic software), by relying on powerful information systems that help to make management decisions as quickly and less effortless and less expensive to keep up with the tremendous technological advancements in the field of information and communication technology revolution.

 The sample included 132 Person who constitute a position (Director General, assistant Director General, section managers and d

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Publication Date
Mon Jul 01 2019
Journal Name
مجلة الجامعة العراقية
القياس المحاسبي عن التنمية المستدامة واثره على تقارير الابلاغ المالي نموذج مقترح (دراسة في الشركة العامة للمنتوجات الغازية)
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هدف البحث الى التعرف على القياس المحاسبي عن التنمية المستدامة، وبيان العلاقة بين القياس المحاسبي عن التنمية المستدامة وتقارير الابلاغ المالي، وكذلك بيان أثر القياس المحاسبي عن الاستدامة على تقارير الإبلاغ المالي في الشركة العامة للمنتوجات الغازية، وقد تمحورت مشكلة البحث في بيان أثر عناصر المحاسبة عن التنمية المستدامة، البيئية، والاجتماعية، والاقتصادية، على تقارير الإبلاغ المالي في الشركة العامة للمنتو

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Causal Relationship between Stock Market Indices Volatility and Oil Prices Volatility: Empirical Evidence from Iraqi Stock Exchange
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The study investigates the relationship between the volatility of the Iraqi Stock Exchange Index (ISX), and the volatility of global oil prices benchmarks, Brent and West Intermediate Texas (WTI), in additional to the Iraqi Oil, Basra Crude Light (BSL) which represents the most exported Iraqi oil and the major influential factor on the Iraqi governmental revenues. Using monthly data covering the period: 1/2005-12/1205, econometrical and technical tools represented by Co-incretion, Vector Error Correction Model – VECM, Granger Causality, and Bollinger band were employed in order to explore the relationship between the variables.

The econometric analysis revealed the impact of the oil prices volatility on

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The causal relationship between inflation and the volume of private sector deposits and the Amman Stock Exchange Index. (The case of Jordan for the period 1999-2017)
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        The study aims to show the correlation between inflation rates and the volume of private sector deposits in Jordan on one hand, and Amman Stock Exchange index for the period of 1999-2017. The study used the “Vector Auto Regression” model. Different types of tests are used such as: The “Johansen Co integration” test of joint integration, “Granger causality” test, the “Analysis of Variance Decomposition”, and “Impulse response Function” test.

The results showed there is a positive-one-way causal effect from Amman Stock Exchange index to inflation. Also, a one-way causal effect that comes from Amman Stock Exchange index to the size of private sec

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Publication Date
Thu Dec 13 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Study of the Relationship between Some Microorganism Isolated from Congenital Anomalies Neonatal Screening and Their Mothers in Iraqi Patient
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Objectives : This study was seeks to determine the IgG and IgM in serum mothers and their babies of Iraqi patient suffering from congenital anomalies toward some microorganisms such as Cytomegalovirus (CMV), Congenital toxoplasmosis , Congenital rubella and Genital herpes simplex virus (HSV) correlated with age and babies gender the sample was collected from AL- Alwayia hospital for children / Baghdad . Methodology : Fifth blood sample have been collected from mothers and their babies suffering from congenital anomalies to detection IgG and IgM of some viruses including as Cytomegalovirus (CMV), congenital tox

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Publication Date
Sat Jun 30 2018
Journal Name
حولیات کلیة الآداب جامعة عین شمس
اعتماد الجمهور العراقي على الصحف وعلاقته بمستوى معرفته العامة
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يدرس هذا البحث مشكلة اعتماد الجمهور العراقي على الصحف، باعتبارها إحدى وسائل الإعلام التقليدية، في تكوين معلوماته ومعرفته العامة. وهي دراسة وصفية اعتمدت المنهج الوصفي المسحي الذي يصور الظروف أو الاتجاهات الحالية للظاهرة قيد الدراسة ويحاول تفسيرها. استخدم الباحث الاستبانة في المقام الأول كأداة بحث، حيث تم تصميمها وتوزيعها على عينة مكونة من 150 باحثا قصديا من قراء وقراء الصحف. وينتهي الباحث بالنتائج التالية: إ

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