تعتبر المدرسة المتوسطة هي القاعدة التعليمية الثانية بعد المدرسة الابتدائية والتي تقوم عليها أنظمة التعليم المتنوعة فهي تمثل اللبنة الثانية في الصرح التعليمي لأنها مرحلة مهمة تستقبلها الطلبة في العمر الحرج المليء بالتطورات الجديدة على المستويات الثلاثة البايلوجي والنفسي والاجتماعي وعليه يأتي هنا دور القيادة التربوية للقيام بواجباتهم الإدارية والقيادية في قمة الهرم الإداري للمدرسة المتوسطة والتي تستوجب بلا شك امتلاكهم القدرات والمهارات اللازمة لقيادة العمل التربوي.
لذا يعد مدير المدرسة المتوسطة قائد تربوي له الدور المهم والفاعل في نجاح العملية التربوية في المدرسة التي يتولى أدارتها ويفترض أن تكون لديه الخبرة والمؤهلات اللازمة ولولا التنظيمي والالتزام من خلال قيادة مدرسة ناجحة تعمل على إرساء علاقات إيجابية مع المدرسين ويثر حوافزهم لعمل ويرى الباحث أن مديري المدارس المتوسطة لا يسيروا في قيادة مدارسهم وتعاملهم مع المدرسين والطلبة وأفراد المجتمع المحلي الذي لهم اتصالات أو علاقات مختلفة مع المدرسة على نمط واحد في القيادة ولا يكون لديهم برامج يطبق في المدرسة أو تنفيذ في تعاملهم الشخصي واجراتهم ووسائلهم الإدارية باختلاف حلقاتهم الإدارية من جهة واختلاف أعدادهم وتدريبهم واتساع خبرتهم ونظرتهم إلى الإدارة من جهة أخرى، ونظراً لهذا الاختلاف فأننا لا نستطيع أيجاد نمط واحد من أنماط الإدارة أو أسلوب متماثل في سلوك أداري لمدير المدارس المتوسطة كافة، ومع ذلك فان الفاحص أو المدقق لما يجري من هذه المدارس على اختلاف أنواعها ومستوياتها من أعمال أدارية وتصرفات شخصية نستطيع أن نلمس النمط القيادي المتبع من قبل مدير تلك المدارس، أن النمط القيادية الذي يطبق به مدير المدرسة المتوسطة من الممكن أن ينعكس على درجة رضا المدير عن عمله، كما أنه قد ينعكس على سلوكه وإخلاصه وثقافته في صدق أهدافه.
وفي ضوء ما تقدم فان ما يمارسه مديرو المدارس من أنما قيادية وعلاقتها برضا العاملين في المدارس المتوسطة من أعضاء الهيئات التدريسية أو المشرفين الإداريين على وجه التحديد ومدى تأثير هذه الأنماط على مناخ العلاقات الشخصية والإنسانية في هذه المدارس يثير كثير من التساؤلات حول ما يدور داخل هذه المؤسسات التربوية التعليمية والتي يحسها الباحث خلال عمله في الوسط التعليمي وفي هذه المرحلة الدراسية ومعايشته ولقاءاته مع العديد من المشرفين الإداريين وأعضاء الهيئات التدريسية لهذا رأى الباحث ضرورة دراسة هذا الموضوع للتعرف على أنماط القيادات التربوية والإدارية لكتابة عنوان البحث.
The aim of this study was to study TV advertising and consumer behavior in children and to meet the needs of children. The study included 100 children from Baghdad who were randomly selected from different regions ranging in age from 9-12 years of both males and females. The current research was based on the interview and the completion of special forms prepared for this purpose. This age group was selected for the rare studies conducted on television advertising and limited to different sectors. Data on age and sex were documented, as the results of this study proved The afternoon period was the preferred period for watching the TV show in males, where it was 22%, while the morning period was the female favorite, and it was 23%. The ind
... Show MoreThe current study was concerned to address these gaps in literature by identifying: first level and type of future visions among the next graduation student, second level and type of future visions among the sample according to gender (Male- Female), third level of the illegal immigration among the sample, fourth level of the illegal immigration according to gender (Male, Female), and finally the relationship between future visions and illegal immigration. To achieve the aims of the current study, the researchers created a questionnaire for the future visions. The psychometric properties (e.g. face validity, structure validity, and reliability) were tested. Base on the current sample, results showed that the questionnaire had sound psych
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The research gets its importance through the importance of the annual regulations in the taxation accounting and its efficiency to fulfill accounting justice under the effect of the financial changes and the truth of the activity of the taxable businesses .This through the problem of the research which is found in many objections about taxation accounting according to the annual regulations issued by the General Commission of Taxes , Their aim is to get the real benefits and to decrease the difference in opinions during the estimation to fulfill justice in distributing the burden of taxation .
The research expose many conclusions and recommendations namely , the taxation justice fulfillment is not only in justic
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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 MoreExamination is a form of tax audits which have been done by tax examiner rests with the General Commission for Taxes is responsible for determining the extent to which the amounts subject to tax provided by the holders of admissions with the laws and regulations, taxes. So the tax-examination is the major means of tax administration to make sure the fact that tax revenues generated from the imposition of taxes different kinds of direct and indirect search result, the importance of the role played by the (Department of Control and Internal Audit / Audit Division in charge) in charge of auditing the accounts, which may be Maclvoha clung to their accounts and access to the tax base acceptable to the expensive and fin
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The research aims to achieve the basis of tax justice by making a comparison between the tax accounting process according to the application of the International Financial Reporting Standard IFRS15 and the tax accounting procedures currently used in the General Authority for Taxes to determine the annual and total tax differences, to give credibility and enhance transparency in the reports and financial statements of companies Long-term contracts when prepared in accordance with the requirements of applying the international standard IFRS15 “Revenue from Contracts with Customers”, which increases the possibility of relying on them when calculating taxes. Thus, the resea
... Show MoreThe current research included (the evaluation of Information Security Management System on according to international standard (ISO / IEC 27001: 2013) in Iraqi Commission for Computers and Informatics), for the development of an administrative system for information security is considered a priority in the present day, and in the light of the organizations dependence on computers and information technology in work and communication with others. The international legitimacy (represented by the International Organization for standardization (ISO)) remains the basis for matching and commitment and the importance of the application of information Security Management System accordi
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