أشارت الجهود المعرفية السابقة إلى وجود اهتمام متزايد بالجماعات (Groups) على أساس أنها اللبنات الأساسية لقيام المنظمات. وقد فرض تعدد المنظمات في المجتمعات المعاصرة وتباينها من حيث أهدافها وطبيعة نشاطها، تجزئة فعالياتها إلى تخصصات عدة على وفق إطار تقسيم العمل، وبما أدى إلى تقسيم الأفراد العاملين إلى جماعات مختلفة في أدائها وأحجامها وشكلها، والتي تعمل جميعها لتحقيق هدف تلك المنظمات الذي قامت من اجله، مما يحقق لها البقاء والتقدم في وسط بيئة تتصف بالتغيير السريع. ولعل ابرز ما يشغل الباحثين والممارسين والدارسين للجماعات، هو تحقيق التناسق والتكامل داخلها، ومن أبرز أشكال التناسق والتناغم بين أفراد الجماعة الواحدة هو التعاون (Cooperation) ولقد عدَ (Barnard 1938) وهو أحد أوائل المنظرين في مجال التنظيم الحديث، التعاون شيئاً مهماً جداً لبقاء الوحدة الاجتماعية مستمرة في تلك الوحدة التي يرفع أعضاؤها بعضهم البعض للسلوك التعاوني. وهنالك منظرون آخرون تأثروا بـ Barnard)) أمثال (March & Simon)و (Thomson)، أدخلوا فيما بعد آراء مماثلة لارائه، وبالنتيجة صار التعاون مفهوماً أساسياًً في علم المنظمة والسلوك التنظيمي (Wagner, 1995). وعلى الرغم من الأهمية الكبيرة للتعاون، إلا أن المرء ينظر من خارج علم المنظمة ليجد سيلاً كبيراً من النظريات والبحوث والدراسات التي تتعلق بالتعاون بين أنواع الجماعات في منظمات الأعمال المعاصرة. فقد قام الباحثون في مجال الاقتصاد، وعلم النفس الاجتماعي بدراسة الأنماط السلوكية التي سميت "بالتطفل"Free–Riding) ) "والتواكل" Loafing Social)) أو الاعتمادية على الغير (Wagner, 1995)، وسعت بدورها إلى تحديد العوامل التي تعيق ميول الأفراد نحو التعاون. وفي مجال آخر من البحوث علقّ عدد من علماء الاجتماع على الميول الفردية للعديد من النظريات الحالية بشأن التعاون الاجتماعي والسلوك الإنساني، وأتجه بعضهم للقول إلى أن وجود الميول المتجهة نحو الجماعية قد تحفز التعاون بطرائق لم يجرِ تصورها في معظم البحوث، ومن هذا المنطلق، يجد الباحثان أنفسهما أمام أهمية دراسة مدخل الجماعية وأثره في تعاون الأفراد والجماعات داخل المنظمات، ومن أبرز ما وجداه مهماً هو هذا المدخل الذي يقود الفرد العامل في جماعة ما إلى تحديد سلوكياته داخلها، ومن ثم فأن اتجاهاته تؤثر في سلوكياته نحو التعاون مع أقرانه في الجماعة، أو عدم التعاون معهم.
One of them one of the important books due to its containing valuable information written by the author. Information include the life of the Messenger (Peace be upon him) before and during the mission and what happened to the messenger and his adherents and faithful companions (May Allah be pleased with them all)
This 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 MoreThis study aims to clarify areas of using information technology in accounting and its impact on the profession of auditors by reviewing the concept, types, areas and the importance of information technology and its implications on the audit profession as well as to clarify the extent of contribution of information technology in developing of procedures of the audit profession and what its requirement, also this study aims to enhance the theoretical side by identifying the views of a sample of auditors in Arab countries selected (Iraq, Syria, Jordan), for the extent of using of information technology in their work and level of their perception for the importance of that
This research highlights the light on the general framework of accounting discloser in the Islamic banks, and show the types and the concepts of Cost Efficiency, In this present study, the sample included Fourteen Islamic banks, where the data was collected from the annual financial reports. Accordingly, the study in order to achieve the aims and access to the results based on the analytical method and the descriptive analysis, and conducted a Simple & Multiple Linear Regression analysis, in order to test hypotheses of the research by using of statistical analysis software (SPSS). The research has arrived to many results such as: the commitment of Islamic banks working in the Kingdome of Bahrain (Wholesale) to the requirements of the
... Show MoreAirlift reactors are widely used in the chemical and biochemical applications as effective contactors for mass and heat transfer. The main advantages of airlift contactor compared with simple bubble column are ease of construction, low shear rate, high capacity, good mixing and liquid circulation without mechanical agitators and circulating pumps.
In this work, growth characteristics of Chlorella vulgaris microalgae were studied in an internal loop airlift photobioreactor for biomass production. The bioreactor operated under batch and semi-continuous culture mode using commercially available 20:20:20+TE NPK fertilizer as nutrients. The experiments were conducted to evaluate the growth rate and biomass productivity of
... Show MoreObjective: This study aimed to investigate the relationship between high blood pressure and
different variables, such as (weight, smoking, amount of salt and water taken daily, and number
of hours of natural sleep per person) for young people.
Methodology: The study was conducted on students at the student community of the Technical
Institute in Baquba and the University of Diyala during the period from September 2015
until June 2016. The patients ranged in age from 18-24 years. All data were collected through
a questionnaire that included the main reasons and periodic follow-up of the disease.
Results: The total number of samples was 450.The results showed that 33% of all samples
have high blood pressure. The rel
This research shows the importance of Baghdad in the field of urban heritage and was demonstrated in the Ibn al-Fiqh al-Hamdani's book Baghdad the City of Peace in which he focused on many urban aspects and reviewing its historical importance by connecting them with modern events and the role they play in cultural and civilized construction which included: mosques, schools and markets etc. and the service providing institutions and other pillars of the Islamic cities through showing the development back then and its importance as an integral part of the urban and cultural heritage of the Islamic cities in general and Baghdad city in particular.
In his book Baghdad the City of Peace, Ibn al-Faqih Hamadhaani
... Show MoreThe function of internal auditing has become an important function that aims at achieving objectives that are compatible with these developments and changes that have occurred in many countries in the world, which required the emergence of professional associations and institutes in the profession of internal auditing. Improve the guideline of the internal audit units issued by the Federal Audit Bureau to enhance the efficiency of internal audit performance in Iraqi government units. The researchers adopted the statistical method of proving the hypothesis by constructing a questionnaire that included three main axes: supporting the senior management in adopting the current guide, and the second being the importance of improving t
... Show MoreThe research aimed mainly to discover the effectiveness of the (PEOE) model in teaching science to develop the skills of generating and evaluating information and the emotional side of the scientific sense of the intermediate first grade students. An experimental approach with a quasi-experimental design called pre-test and post-test control design was used. The research sample consisted of (60) students, who were selected in a random cluster method, (30) students in the experimental group studied the unit "The Nature of Material" using the (PEOE) model, and (30) students in the control group studied according to the prevailing method of teaching. The research materials and tools were represented in: a teacher's guide for teaching the un
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