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أهمية الإفصاح عن المعلومات المتعلقة بتدريب وتطوير العاملين وأثره في قرارات الاستثمار
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يكتسب موضوع تدريب وتطوير العاملين أهمية بالغة في الظروف الاقتصادية الحالية التي تسودها مفاهيم وتوجهات جديدة كعولمة الاقتصاد ورأس المال المعرفي والفكري، وحيث صارت المعارف والمهارات والقابليات التي يمتلكها العاملون محركاً أساسياً باتجاه النجاح، وعنصراً مهماً في زيادة فاعلية منشأة الأعمال، وإدامة وجودها واستمرارها.

إن العاملين المدربين بشكل جيد على عمليات المنشأة وطبيعة المواد التي تستخدمها وإنتاجها وخصائصه وكيفية توزيعه وعلى كيفية التعامل مع زبائنها والمتعاملين معها، والأساليب التكنولوجية المطبقة والذين يتميزون بالقدرة الابتكارية في حل المشاكل، إنما يعتبرون عاملاً حاسماً في تعزيز القدرة التنافسية للمنشأة وفي نجاحها وتطورها.

وعلى ذلك فقد تزايد اهتمام منشآت الأعمال بتدريب وتطوير العاملين لديها، وصارت تنفق الأموال الطائلة من أجل توفير الفرص التدريبية لهؤلاء العاملين، وبما يتواءم مع الاحتياجات المتزايدة التي تمليها التطورات المتسارعة في كل المجالات، الأمر الذي يعني أن اتجاه المنشأة لمواكبة هذه التطورات إنما هو ضرورة حيوية لبقائها واستمرارها.

وفي ضوء ذلك أصبح اهتمام المنشأة بالمعارف والمهارات والقابليات التي يمتلكها العاملون لديها معياراً مهماً في تقييم العوامل المؤثرة في إمكانيات النجاح المستقبلية، و أصبح الإفصاح عن جهود المنشأة ونفقاتها في مجال تدريب وتطوير العاملين في تقاريرها السنوية  والمالية وسيلة للتعبير عن هذا الاهتمام والكشف عنه ومقياساً لما يتميز به العاملون لديها من معارف ومهارات وقدرات تمكن من تعزيز وإدامة فرص النجاح المستقبلية.

إن الإفصاح عن المعلومات المتعلقة بجهود منشأة الأعمال في تدريب وتطوير العاملين لديها، بات يشكل ضرورة ملحة في الظروف الاقتصادية الحالية، وذلك لتمكين مختلف الأطرف المهتمة من الإطلاع على هذه الجهود، وبصورة خاصة المستثمرين الذين يتطلب مراعاتهم لهذه المعلومات من اجل اتخاذ القرارات الاستثمارية الرشيدة.

يحاول هذا البحث الكشف عن مدى اهتمام منشأة الأعمال بتدريب وتطوير العاملين والإفصاح عن المعلومات المتعلقة بجهودها في هذا المجال في قوائمها المالية وتقاريرها السنوية ومدى عناية المستثمر وحاجته إلى مثل هذه المعلومات عند اتخاذ قرار الاستثمار.

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
National security and human security concepts in the study
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Security reflects a permanent and complex movement that complies with international and societal needs and developments in all its dimensions, interactions and levels. To constitute a universal demand for all States, communities and individuals. The question of security is one of the most important motivations and motivations that govern the behavior, and even the objectives of those societies and States. These groups or individuals have always sought to avoid fear and harm, and to provide stability, safety and security. In the light of this, security studies have been among the important fields of study in the field of international and strategic relations. The field witnessed many theoretical efforts, from the traditional perspective,

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Publication Date
Fri Jun 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
سياسات الاصلاح النقدي في جمهورية الصين الشعبية
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سياسات الاصلاح النقدي في جمهورية الصين الشعبية

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of The College Of Education For Women
Presupposition in Fitzgerald the Rough Crossing
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Presupposition in Fitzgerald the Rough Crossing

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Publication Date
Sun Apr 01 2007
Journal Name
Journal Of Educational And Psychological Researches
مراحل التعليم ونظام التهذيب في جمهورية افلاطون
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يحتل افلاطون (427-327 ق.م) المكانة الاولى بين الفلاسفة والمفكرين والمربين على امتداد تاريخ البشرية ، ويعد بعض الباحثين كتابه الشهير(الجمهورية) كتاباً في التربية والتعليم قبل ان يكون كتاباً في الاخلاق والسياسة ، فهذا الكتاب – المحاورة ضم بين دفتيه أجوبة على الكثير من الاسئلة التربوية والتعليمية عوضاً عن مضامينه الاخلاقية والسياسية والمعرفية والنفسية ، التي ساقها افلاطون باسلوب ادبي متين على شكل محاورة طو

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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Model Estimated Building in Finite Population Sampling
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Abstract

The population is sets of vocabulary common in character or characters and it’s study subject or research . statistically , this sets is called study population (or abridgement population ) such as set of person or trees of special kind of fruits or animals or product  any country for any commodity through infinite temporal period term ... etc.

The population maybe finite if we can enclose the number of its members such as the students of finite school grade . and maybe infinite if we can not enclose the number of it is members such as stars or aquatic creatures in the sea . when we study any character for population the statistical data is concentrate by two metho

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Publication Date
Thu Dec 28 2023
Journal Name
Al–bahith Al–a'alami
News Processing of Corruption Issues in Iraq Satellite Channels
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The core idea of this study revolves around the news coverage by Iraqi satellite channels regarding corruption issues and their implications on the public's perception of the political process. The researcher designed a content analysis form encompassing both primary and sub-categories of news bulletins from the channels, Dijlah and Al-Itijah, spanning from 01/06/2021 to 31/08/2021, using a comprehensive enumeration method. The chosen timeframe preceded the parliamentary elections held in October 2021. Employing a descriptive-analytical approach coupled with observation, the researcher derived results that met the study's objectives. Among these findings, news items enhanced with video content topped the categorie

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Publication Date
Thu Sep 15 2022
Journal Name
Al-academy
The philosophy of physical and sensory communication in the dramatic show
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Modern critical theories revealed polemical views about the reality of the existence of communication - as a necessity for building a deliberative discourse - in the theater or not. To the theory of communication with all the conditions it imposes on thinking, interaction, and emancipation of selves in different contexts.
Therefore, the current research included four chapters, the first chapter dealt with the research problem, which was represented in (the philosophy of sensory and physical communication in theatrical performance), and the first chapter included the importance of the research, its goal and its limits, and ended with defining the terminology, and the second chapter included (theoretical framework) the first topic (ph

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
Title Semiotic in Creative Texts
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Contemporary researchers realized the importance of the title. Many researches and studies concerned in titles and their analyses on the structural, semantic and pragmatic levels have been developed. Title gives a vital assistance to control the text harmony and to understand its vague aspects. It is the axis which re-generates itself, grows, and re-produces itself; as if it were a head for a body.

Title has strong relation to the reader- waiting horizon, multiplies as many levels of understanding are there. The horizon of waiting is limited by the title, basically, to be the first reason for the text entrance, as the first thing attracts the reader is the title.

Approaching title scientifically and objectively is impossi

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Publication Date
Mon Jan 02 2017
Journal Name
Al-academy
Representative hiring in the interactive theater performance techniques
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That researchers in the play Science Find a theatrical form of an experimental creative, and these experiences taken from the innovation space aesthetic dialogue with the receiver, especially since with previous theatrical experience and is an extension of her, because the interactive theater theatrical terms that assume a pattern do from the depth of the relationship between supply playwright and the audience, which alters the receiving skills actually change, and to monitor these differing divided into three classes that include research, methodological framework (Chapter I) and includes, research problem, the importance of research and the need to him, the goal of the research, the limits Find it border, and the theoretical framework

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Publication Date
Tue May 16 2023
Journal Name
Political Sciences Journal
Educational Policies in Singapore and their Reflections on Development
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Singapore has invested its human resources for the development of the country since earlier times, so it has directed attention to the education sector. Education and development complement each other, as investment in education has contributed over several years to the development of Singapore economy and has made it one of the strongest economies in Asia and the world. Despite the obstacles that faced educational policies in Singapore, the presence of a wise leadership capable of overcoming difficulties and solving them, and providing the appropriate atmosphere for the development of education has contributed significantly to making it one of the most advanced educational systems in the world, and making this system the main pillar for

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