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( دور التخطيط في تنمية وتطوير المؤسسات التعليمية)
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الأهمية :

التخطيط بالمعنى العام مارسته بعض الجماعات ، وكثير من الأفراد عبر العصور فهم حاولوا أو يحاولون التحكم في مستقبل حياتهم أو حياة أبنائهم ، وقد حدثنا التأريخ عن بعض التجارب لمواجهة الأزمات والكوارث التي هددت بعض الشعوب ، ولعل قضية سيدنا يوسف عليه السلام وهي تشير الى خطته لمواجهة المجاعة المنتظرة ، ومقوماتها حسن التخزين وضبط الأستهلاك وفترتها الزمنية ، فضلاً عن أمثلة تاريخية لمواجهة الحروب ، ألا أن هذه الملامح لا تعطي صورة لأركان التخطيط بمفهومه الحديث (حمزة وآخرون 1972 :29) .  

فمنذ بداية التأريخ لم ينفك البشر عن التطلع الى المستقبل ومحاولة التعرف عليه وكشف أسراره ، ولكن العالم لم يعد على بساطته الأولى ، وبقدر تقدمه وتعقيده أزدادت مشكلاته وازماته ، ولم تعد معرفة المستقبل حاجة نفسية للأطمئنان لما سوف يحدث ، بل أن التعامل مع الحاضر أصبح شبه مستحيل ما لم تكن هناك معرفة ما سيحدث في المستقبل وقد شهد العقدان الماضيان تطورات كثيرة في هذا المجال ، وأخذ مسار العلم لدراسة المستقبل ينطلق من الماضي والحاضر بحيث يتجه الى المستقبل بحيث يكون الأخير أمتداداً لعلاقات موجودة بالعقل وتتطور بمعدلات معينة تمكن من تصور الحالة التي سوف تكون عليها عند نقطة زمنية محددة في صورة المستقبل وتفرض على الحاضر أتجاهات يمكن تحقيقها في هذه الصورة (المجذوب 2003: 221-229 ) ، ولعل ما قام به الأتحاد السوفيتي في خطته الأصلاحية عام 1928 بتحويل المجتمع من زراعي الى صناعي يعطي توضيحاً لرسم صورة المستقبل ( حمزة وآخرون 1972 : 30 ) .

ويعد أستشراف المستقبل جوهر عملية التخطيط وهو الركيزة الأساسية التي يقوم عليها ، وهي تعتمد على التقديرات والأفتراضات التي يتوقع واضعوا الخطة تحقيقها في المستقبل ، ولا يتم ذلك ألا على أساس من البحث والتحقيق والتقديرات

                                   

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Fri Jul 01 2016
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المقدمة

تتعامل الجهات الضريبية في مختلف دول العالم بأساليب عديدة لجباية الضرائب من المكلفين بغض النظر عن فئات وأصناف هؤلاء المكلفين،وفي العراق تم اعتماد العديد من الأساليب لجباية الضرائب على امتداد المدد الزمنية المتعاقبة،وكان لأسلوب التقدير الذاتي وهو أحد تلك الأساليب مجالاً للتطبيق خلال مدة زمنية معينة،حيث جرى تطبيق هذا الأسلوب على وحدات اقتصادية معينة، وبالرغم من المساوئ التي قد ترافق تطبيق

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Publication Date
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Performance measurement is considered one of the most important issues in

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