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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
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
the role of time management in facilitate the work requirements for employees of the administrative department at the ministry of higher education and scientific research
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The aim of the present study is to provide the adequate knowledge about the role of time management in facilitate the work requirements for employees of the administrative department at the Ministry of Higher Education and Scientific Research. The research depend on studying four important dimensions which are (time planning, time organization, time direction and time observation). In addition to study other five dimensions which are (new procedures, clear procedures, short procedures, the available information and the simplicity of the methods

used).Questionnaire sheets consist of (38 questions) distributed to (170) employees and (146)  sheets only were considered in the study. SPSS program was used

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Role of Strategic Leadership in Achieving University Governance Requirements: A Survey of a Sample of Teaching Staff at College of Administration and Economics/University of Mosul
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Aim of the Study: The paper aims at identifying the extent of the role of strategic leadership represented by its four dimensions (administrative, transformational, political, moral) in fulfilling the requirements of university governance (Context, message and Goal, Management orientation, Independence, Issue, Sharing)

Methodology: A survey is applied to (107) members of the teaching staff at the college of Administration and Economics/ University of Mosul.  To achieve the goals of the study, the researcher makes use of a number of tools such as:  questionnaire, statistical tools and methods (repetitions, perce

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Publication Date
Tue Dec 31 2019
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
USE OF IMMOBILIZED L-ARABINOSE ISOMERASE FOR PRODDUCTION OF TAGATOSE: USE OF IMMOBILIZED L-ARABINOSE ISOMERASE FOR PRODDUCTION OF TAGATOSE
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L-arabinose isomerase from Escherichia coli O157:H7 Was immobilized with activated Bentonite from local markets of Baghdad, Iraq by 10% 3-APTES and treated with 10% aqueous glutaraldehyde, the results refer that the yield of immobilization was 89%, and pH profile of free and immobilized L-arabinose isomerase was 7 and 7.5 and it is stable at 6-8 for 60 min respectively, while, the optimum temperature was 30 and 35°C and it was stable at 35 and 40°C for 60 min but it loses more than 60 and 30% from its original activity at 50°C for free and immobilized L-arabinose isomerase respectively. Immobilized enzyme retained its full activity for 32 day, but it retained 73.58% of its original activity after storage for 60 d

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Publication Date
Mon Sep 05 2016
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EVALUATION OF CHEMICAL AND MICROBIAL QUALITY FOR SOME BOTTLED WATER THAT AVAIABLE IN LOCAL MARKETS: EVALUATION OF CHEMICAL AND MICROBIAL QUALITY FOR SOME BOTTLED WATER THAT AVAIABLE IN LOCAL MARKETS
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This study was conducted to evaluate the bottled water quality for the six-producing companies in Baghdad city, where selected six brands which are the most marketed in the Iraqi market, especially in Baghdad, where taking the proper amount of bottled water in September 2015 and included the studied characteristics (EC , pH ,TDS, Turbidity, Ca+2, Mg+2, Cl-, No3-, So4-2, HCO3-, Na+ and K+) in addition to the total population of bacteria aerobic and coliform, and compare the results with the standard specifications of the Iraqi and the World Health Organization (WHO), as well as to compare the results of sampling specifications mentioned on the packaging by the producing companies. The results showed the presence of high significant differ

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Publication Date
Sat Jul 18 2026
Journal Name
Al–bahith Al–a'alami
ADDRESSING THE GOALS OF SUSTAINABLE DEVELOPMENT IN THE ARAB PRESS:: (An analytical study in the newspapers (Al-Sabah Iraqi newspaper, Algerian ech-chaab Newspaper, and UAE Al-Ittihad Newspaper) (A Research Drawn from Master Thesis)
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The problem of this research is:

What are the sustainable development goals that received the priority in the press addressing of the newspapers under study?

What are the journalistic arts adopted by these newspapers in addressing the sustainable development goals?

What are the journalistic sources that Arab newspapers depended on when addressing the sustainable development goals?

What are the geographic range the Arab newspapers adopted in addressing the sustainable development goals? The research is categorized into descriptive research, adopting the survey method, and using the content analysis method.

The sample of research was determined by the preparation of the Arabic newspapers (Al-

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Publication Date
Wed May 24 2017
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
PREPARATION CONCETRATE PROTEIN FROM AL- ZAHDI DATE’S PITS AND USED FOR BISCUIT FORTIFICATION: PREPARATION CONCETRATE PROTEIN FROM AL- ZAHDI DATE’S PITS AND USED FOR BISCUIT FORTIFICATION
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This study was conducted to prepare protein concentrates from AL-Zahdidate’s pits by using alkaline methods where the chemical composition of the pits were (7.30, 1.04, 5.80, 8.68 and 77.19) % for each of the moisture, ash, protein, fat and carbohydrates respectively and the chemical composition of the concentrate protein was (6.62, 4.10, 26.70, 0.93, and 58.65) % respectively. The content of protein concentrate from the metallic elements (144.07, 25.11, 15.02, 0.49, 0.59, 0.27, 0.22 and 234.6) mg/ 100 g each of potassium, magnesium, calcium, iron, manganese, copper, zinc and phosphorus respectively. The results of SDS-PAGE showed five bands with weights molecular ranged between 11000-70000 Dalton. Give the biscuit which contain protei

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of The College Of Languages (jcl)
Free will between Slavery and Freedom: A Study of Linda Brent in Incidents in the Life of a Slave Girl by Harriet Jacobs
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Harriet Jacobs was a writer and a reformer. As a female writer in the nineteenth century, Jacobs wrote her narrative as a means of resisting the system of slavery. She wrote her book Incidents in the Life of a Slave Girl: Written by Herself, (1842) to reflect upon the exploitation of the black people and the need to change the hierarchal attitude that governs white/black relations. She was engaged in many abolitionist events and her anti-slavery approach appeared clearly in her writings. She shares Du Bios ideas about freedom and emancipation and the need for a political and cultural change. Thus, Du Bois’s theory provides a framework for her autobiographical novel where she portrays Linda Brent, the main character, a strong w

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Publication Date
Tue Dec 04 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EVALUATION OF IMPACT OF MARKETING POLICY IN Al-FURAT GENERAL COMPANY FOR CHEMICAL INDUSTRIES AND PESTICIDES: EVALUATION OF IMPACT OF MARKETING POLICY IN Al-FURAT GENERAL COMPANY FOR CHEMICAL INDUSTRIES AND PESTICIDES
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Marketing is one of the most important pillars on which most industrial and commercial sectors depend on evaluating their performance, improving their financial position, development and economic growth. The presence of effective marketing activities in any industrial or commercial organization (which works to meet the requirements of customers in order to ensure the integration of trading and handling rings with consumers and to ensure the growth of the marketing process regularly and not to retreat) effectively contributes to maintaining the company's position between its competitors and its customers. It is necessary to have these marketing activities in order to meet the requirements of the organization on the one hand and to

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Publication Date
Fri Dec 14 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of Health Education Program for Type 2 Diabetes Mellitus Patient's Self-efficacy toward Managing Feet at Endocrinology and Diabetes Center in Al-Rusafa Sector
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Objective(s): to assess the effectiveness of educational program on improving diabetic foot self-efficacy concerning managing their feet. Methodology: A descriptive analytic (quasi – experimental) design study was carried out at Diabetic and Endocrinology Center in Baghdad- Rusafa Sector from 2nd of May 2017, to27th June 2018. Non-probability sample of (80) male and female diabetic patients were selected. The study instruments consisted of two major parts: first

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Publication Date
Thu Dec 31 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
QUALITY EVALUATION OF THE INTERNAL METALLIC COATING FOR SOME FOODS THAT AVAILABLE IN THE LOCAL MARKETS: QUALITY EVALUATION OF THE INTERNAL METALLIC COATING FOR SOME FOODS THAT AVAILABLE IN THE LOCAL MARKETS
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The study aimed to estimate the content of lead and determine the quality of the internal coating of metal cans through electrical conductivity as well as to determine the accuracy of the information card for some types of canned food that available in local markets. The information card test showed that all of these samples contained the name of the food, trade mark, country origin, weight, and components, as was indicated by the company producing in all of them except for the C12 sample which was otherwise, and the batch number was mentioned in all samples except for the C3 and C17 which was not clear and not mentioned in the C21, and the validity period was observed (produce and fini

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