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اخلاقيات الاعمال في نظرية الادارة
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لا تحصى تلك الكتابات والمؤلفات التي تناولت اخلاقيات الاعمال (Business ethics) لكن الورقة الحالية التي سنقوم مخلصين بنقلها للعربية ليست مثلها أية مقالة قرأناها، فهي متفردة في اثارتها للموضوع في اطار الطروحات الفكرية لبعض رواد علم الادارة من المؤسسين الذين برزت شهرتهم في مرحلة ستينات القرن العشرين، وهم:

  • W. Taylor
  • I. Barnard
  • F. Drucker

 

لقد تأكدت الحقيقة يوماً بعد يوم، انه ما تزال الفجوة واسعة التي اخذت تطفو على ساحة المعرفة الادارية، من جراء عدم وجود اساس نظري مناسب لحد يومنا هذا، بحيث يعتمد عليه لبناء فهم واعي ودقيق لأخلاقيات الاعمال، وبالشكل الذي يشاهد فحواه بمحتوى كتابات هؤلاء المنظرين الثلاثة. وسيلاحظ لاحقاً ونحن نحلق في سماء طروحاتهم التي صارت خالدة في اذهاننا وعقولنا كمتخصصين في ادارة الاعمال، وستبقى هكذا لأجيال قادمة تمتد لالآف السنين، رغم تجاهل البعض عنها بقصد او دونه.

يعد هذا الكلام هو استهلالاً على طريق تحليل مقالة مميزة في الفكر الاداري لكاتب رائع معروف بدفاعاته المستميتة عن المؤرخين، وهو (Mark Schwartz) ، الموسومة (The "business ethics" of management theory) والمنشورة في (Journal of management history)، بمجلدها (13) العدد (1) لعام 2007. فالمتطلع بعمق للمطارحات والمناقشات الفكرية التي تتضمنها، يجد تلك المضامين العميقة المدعومة بتحليلاتنا العلمية، وكل ذلك يتأتى بالطبع من اهمية ما تتمتع به تلك المقالة من اصالة وقيمة في تحديد المدلولات الاخلاقية الجوهرية للفكر الاداري التقاليدي، الذي على الكثير من المختصين كشفها، ليس من باب التجاهل، بل من انشغالهم بأهتمامات طروحات المفاهيم والاطر الفكرية لها، وابتعادهم من التعمق للمراجعة الحقيقية لتاريخ الادارة وافكار منظريها.

عليه حريّ’ بنا كمتخصصين في الادارة ان نعلم ونتعلم طريقة البحث في جذور اسهامات اولئك الخيرين الاوائل الذين حملوا ثقل هذا العلم على كتوفهم ورؤوسهم، ليقدموا للاجيال تلك الخدمة الجليلة في تقديم الزاد العلمي الزاخر على طبق من ذهب، وما بدورنا نحن الاّ ان نجلّ لهم كل التقدير والثناء ورداً للجميل ان ننقل رسالتهم للآخرين من منطلقات المثل العربي الذي يقول "خير الناس من نفع الناس".

 

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Publication Date
Tue Mar 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
The effect of gender diversity of board directors and accounting conservatism on firm value
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The study aims to investigate the relationship between the gender diversity of board director, the accounting conservatism and firm value in Iraqi firms. The sample was represented by 30 Iraqi firms listed on the Iraqi market over the period 2017. The research was based on the main hypothesis that gender diversity has a positive relationship with conservatism and firm value, that conservatism as an intermediate variable will enhance the positive relationship between gender diversity and firm value. The study reached results that support the research hypotheses. The appointment of females to the board helps improve the provision of conservative accounting information and avoids overstate when reporting earnings. Based on these res

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Publication Date
Tue Sep 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
دور الموازنة المرنة على أساس النشاط في الرقابة على التكاليف (دراسة تطبيقية في الشركة العامة للصناعات الجلدية)
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The research aims to identify the level of increase or decrease the product cost through the activity based flexible budgeting that gives us the chance to follows the cost since the product is planed to be made till it appears in the market and it also helps to fined out any problems that are expected to happen in the future and to put the costs under control, also to know much the surveying affects the perfect use for the complete resources in order to be used in the demanded way, the research is divided in to three sides ,the first is specialized for the theoretical side, the second is for the partical side, while the third side is specialized for the conclusions and recommendations.        &nbsp

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of The College Of Languages (jcl)
La sangre y la ceniza (Estudio teórico y crítico)
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    Alfonso Sastre escribió La Sangre y la ceniza, su primera obra dentro de la llamada “Tragedia Compleja” en los primeros años de la década de los sesenta, pero la primera edición no apareció hasta el año 1967 y fue en lengua italiana. Por causa de la censura la obra estuvo prohibida a lo largo de muchos años, finalmente su primera edición en castellano apareció en el número 1 de la revista Pipirijaina, en octubre del año 1976. El estreno tuvo lugar en el Teatro Villarroel de Barcelona en enero de 1977, a cargo del Colectivo de Teatro ‹‹El Búho›› el cual realizó con este espectáculo una gira por toda España y más tarde lo ha representado en los Festivales Internacionales de T

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Publication Date
Wed Jun 01 2022
Journal Name
Political Sciences Journal
The Middle East and its Strategic Dimensions: a theoretical study
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Characterized the Middle East has geographic, economic, and geostrategic peculiarities, but it suffers from many problems, such as disagreement over what it means as a concept, or what it represents of a geographic extension. The question is related to the ambiguity surrounding the concept of the Middle East? The purpose of its launch? As it relates to its geostrategic, economic, and geo-cultural importance? And manifestations of this importance? And to what extent he retained his value in the strategies of the major powers? Research hypotheses:

-The multiplicity of concepts for the Middle East region, with international political and Geostrategic interests.- The geostrategic value of the Middle East has made it a focal point for

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Publication Date
Sat Apr 01 2017
Journal Name
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المحاسبة الحكومية - مفاهيم نظرية وتطبيقات عملية
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Publication Date
Mon Sep 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
التغير والاستقرار في سلوك الاسهم العادية خلال الفواصل الزمنية "دراسة تطبيقية لعينة من المصارف في بورصة عمان"
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Knowing the conduct of the common stocks during the different intervals of time (quarterly and yearly) is an important step in choosing and administrating the portfolio of common stocks which be in accordance with the tendency of the investor toward risk and revenues. This is an attempt to understand the behavior of this common stocks in Amman stock Exchange to discover the extent of change in its behavior for employing them by the managers in identifying the accurate and beneficed investments , which meet the ambitions of Arab investor.    

 

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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The role of business incubators represented by the banking system in financing small and medium enterprises in Iraq for the period 2000-2010
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The process of transformation from the central economy to a free economy requires restructuring the economy according to a new economic philosophy that relies on activating the role of private economic activity in which private and medium-sized institutions occupy an essential axis for their active role in the economies of all countries, especially those countries that have directed towards the market mechanism and sector leadership. The special process of economic development and the role that commercial banks can play in advancing the financing of these projects by establishing specialized business incubators for financing.

What encouraged countries to pay attention to these institutions is the ease of

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Publication Date
Sat Aug 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Requirements high commitment management to achieve entrepreneurship strategic in busness organization / Field research in Iraqi construction companies
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This research came to shed light on the relationship between the requirements of (practices) high commitment management (participative decision making،information sharing، training and development،team working،rewards،selective staffing،job security ) and strategic entrepreneurship dimensions (entrepreneurial culture،entrepreneurial leadership،entrepreneurial mindset، strategic management resources ) Sought to achieve the number of goals the knowledge and applied, and tested the relationship and impact between variables in a sample size of 100 directors of personnel departments and divisions and their associates in the Iraqi contractors in Baghdad (Hamorabi، Mutassim، AL Rasheed، AL Mansour  )، focused research

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Publication Date
Tue Oct 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
The Requirements of Achieving Sustainable Competitive Advantage under Framework of Constructing Green Strategy for Business Organizations ( perceptual analytical study)
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The aim of this research is to know how business organizations achieve competitive advantage ,and make it sustainable through constructing a green strategy ( friend to environment) which is reflected on sustaining their competitive advantages .The problem of this study is presented through trying to answer many thoughtful questions, the most important of them are: 

1-Can business organizations today make green strategies supporting their competitive advantage?

2-Is there a framework or mechanism could be depended on by business organizations to manage strategic risks of losing their competit

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Publication Date
Tue Jun 30 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
MUNICIPAL SOLID WASTE IN IRAQ BETWEEN THE HAMMER OF POPULATION GROWTH AND THE ANVIL OF THE ADMINISTRATION, FACTS, TREATMENTS AND VISION OF THE FUTURE: MUNICIPAL SOLID WASTE IN IRAQ BETWEEN THE HAMMER OF POPULATION GROWTH AND THE ANVIL OF THE ADMINISTRATION, FACTS, TREATMENTS AND VISION OF THE FUTURE
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   Municipal solid waste is one of the most important environmental problems in the world and is an important source of environmental pollution and contributes significantly to the pollution of the basic environmental elements of soil, water and air. The management of municipal waste in general is a process of monitoring, collection, treatment or recycling if possible or disposal of waste. This term is used for waste produced by some human activities. States provide this process to mitigate the negative effects of waste on the environment, health and appearance of the city. It is possible to find solutions to the problem of solid waste and make it an important source of income and contribute to securing employment oppor

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