هدف البحث الى التعرف على العلاقة والاثر بين متغيرات البحث والمتمثلة بأخلاقيات الاعمال بمثابة متغير مستقل بأبعاده ( فريق العمل ، المسؤولية ، السرية ، القواعد والاجراءات الوظيفية ) ومحاسبة المسؤولية بمثابة متغير تابع، ومتغير وسيط هو الثقافة ، تمثل مجتمع البحث بمجموعة من الشركات الصناعية العراقية وتم اخذ عينة قصدية من محاسبي تلك الشركات بلغ عددهم (60) محاسبا حيث تم توزيع الاستبانة عليهم كأداة للبحث وتم تحليلها باستخدام البرنامج الاحصائي(SPSS)، وتم التوصل الى مجموعة من النتائج والتي ابرزها : وجود علاقة ارتباط وتأثير موجبتان ومعنويتان
Abstract
This research aims to reform the Iraqi public budget through going into the challenges the budget faces in applying item-line budget in its preparation, implementation and control; which encourage extravagance and waste instead of rationalizing expenditures. This is shown in the data analysis of Federal public budget laws in Iraq for the years from 2005 till 2013; there was a continuous increase in the aggregate public expenditures in the public budget for the years previously mentioned, as the public expenditures growth has reached into the percent 284.71% in 2013. In addition the public budget for these years (2005-2013) is being prepared with planned deficit without confirming that
... Show MoreThis study aims to inspect the marginalization strategies implemented by Iraqi newspapers, with a focus on the daily newspaper (Al-Sabah) and its coverage of the October 2019 protests in Iraq, by employing the “Paradigm” Module. The research is descriptive the researcher implemented a descriptive-analytical survey method by using a non-probability sampling represented by (74) issues of Al-Sabah newspaper and used (content analysis form) as a tool to analyze (93) news content related to the October protests.
The Researcher reached several conclusions:
1- Al-Sabah newspaper mainly depends on “Economic Reforms” as a marginalization strategy in its news coverage of the October 2019 protests.
2
The economical units in the world face great and rapid challenges in all aspects, a matter that requires facing these challenges throughout continuous improving and developing in their performance to keep their competitive position "place".
The Benchmarking Technique is one of the modern managerial tools that are proved to be successful in application throughout making continuous comparisons between products or services and the best – performance levels the compete with it . This is achieved to develop its performance and give it the competitive criterion with which it faces its competitors.
... Show More
يعد النظام التعليمي لاي بلد انعكاسا للمستوى الثقافي والحضاري للمجتمع وعادة ما يحدد هذا النظام ويوجه من قبل التنظيمات السياسية والاقتصادية والاجتماعية في المجتمع كونها تعتمد علية في تحقيق اهدافها ,وصبحت الجامعة اليوم تمثل عمد النظام التربوي والتعليمي بما تمتلكه من كفاءات وقد ا رت وامكانيات بشرية ومادية تستطيع من خلالها رفد المجتمع بما يحتاجة من قد ا رت بشرية متعلمة في كافة الاختصاصات ومناحي الحياة لادامة ال
... Show MoreThe diversity of ideas and freedom of expression among the authors, who are looking for what's new serve the goals of musical expression and aesthetic, which calls for the use of traditional instruments with the formation of the great instrumental music and well-known orchestra, is a major challenge from several quarters, the failure of some of those musical instruments or limited potential or method performed by costly sometimes prevents the use of a permanent in this great configuration, had to be the emergence of some of the problems faced by the author and musician on the one hand and the receiver on the other hand, which must be looking for the perfect, some of these musical instrument are used systematically follows the work of the
... Show MoreThe philosophies don’t forgets the subject silence because it effecting in life human , the kinds artist don’t lost the silence , exactly the theatrical arts because if the actor don’t the select silence he is don’t effect in the audience , this study giving the important for active the select silence in Iraqis theatre , so this search composed of : the preface that composed of : the search problem , and important the search and need it , aimed the search , lines search it composed of the lines time , lines place , and lines subject , and the terms limited . the theatrical line that composed The second topic the first topic the silence in the philosophers, part , active the select silence in the theatre text. The Third topic acti
... Show MoreThe challenges facing today's multi-customer and this is due to the multiplicity of products and speed in launching new products so search came to reveal the reveal the of the new product classification standards through a relationship (good products, low interest products, useful products and products desired) and the customer emotionally blackmail through deportation (fear, obligation and guilt). dentified the problem of the research in several questions focused on the nature of the relationship between the variables of research, and for that outline supposedly to search it expresses the head of one hypothesis and branched out of which four hypotheses subset, but in order to ensure the validity of the ass
... Show MoreThe research aims to measure the net nominal protection coefficients for the products table eggs and poultry meat and the extent of its impact on domestic production volume for the period of 1990- 2013 has been the use of mathematical formulas simplified in the calculation of the transaction process with a view to the extent of support and protection offered by the state pricing policy for products Resources Sector Animal in Iraq and reach search Highlights and most important, there are volatile price state policy with regard to eggs and poultry meat, as it ranged net nominal protection coefficients between the larger and less than the right one, which means that values are unstable to support local producers or consumers, and can be The
... Show More
The research study focused on the need to clarify the relationship between the Websites of Iraqi Newspapers and their roles in covering the internal crises in Iraq. The selection of Iraqi websites for the newspapers Al-Zaman and Al-Sabah was adopted as one of the most important media with a wide audience; and as a model of hot news and continuous coverage of those sites since 2003 so far. As a result, this necessitated the emergence of new types of methods of editing and writing news stories related to Iraq.
Consequently, the enormous and rapidly changing amount of Iraq news, the process of preparing and creating news has become a complex industry
... Show More