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A critical reading of the traffic law in light of traffic safety standards and criminal legitimacy 从交通安全标准和刑事合法性角度批判性解读交通法
Pub Date : 2023-11-28 DOI: 10.54809/jkss.vi11.363
Hemn Abdullah Mohammed
This study aims to examine the policy adopted by the Iraqi legislator in ensuring traffic safety and approving criminal protection for it in both Federal Traffic Law No. 8 of 2019; And the Kurdistan Region-Iraq Traffic Law No. 86 of 2004, amended by Law No. 2 of 2018.We did this by highlighting the extent to which national traffic legislation responds to the methods and standards necessary to ensure traffic safety recommended by the World Health Organization (WHO) in its annual reports.In addition to examining the legality of the crimes and penalties contained in the traffic law, their guarantees, and the extent of their effectiveness and suitability with the deteriorating reality in the current era in which society suffers from suffocation in cities and congestion in the streets as a result of the collapse of the public transportation sector.The comparative analytical approach was relied upon to reach the desired goal of the research, through the following brief plan:The first requirement/ legislative shortcomings affecting traffic safety.The second requirement: the criminal legality of traffic crimes and penalties.We hope that the research will contribute to drawing the attention of the national legislator to the shortcomings of the two legislations and fill their weaknesses in a way that is compatible with the reality of the Iraqi and Kurdistan societies, ensures the effective implementation of the two laws, and contributes to ensuring traffic safety and reducing traffic victims and injuries.
本研究旨在审查伊拉克立法者在确保交通安全方面所采取的政策,以及在2019年第8号《联邦交通法》和经2018年第2号法律修订的2004年第86号《库尔德斯坦地区-伊拉克交通法》中批准对交通安全的刑事保护。我们通过强调国家交通立法在多大程度上响应了世界卫生组织(WHO)在其年度报告中建议的确保交通安全的必要方法和标准。此外,我们还审查了交通法中所包含的犯罪和刑罚的合法性、其保障措施,以及其有效性和与当前日益恶化的现实的适应程度,在当今时代,由于公共交通行业的崩溃,社会饱受城市窒息和街道拥堵之苦。我们希望本研究将有助于提请国家立法者注意这两项立法的不足之处,并以符合伊拉克和库尔德斯坦社会现实的方式弥补其缺陷,确保这两项法律的有效实施,并为确保交通安全、减少交通事故受害者和伤害做出贡献。
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引用次数: 0
Spatial optimization of site selection for development tourism in hawraman area using Analytical Hierarchy Approach: 利用层次分析法优化哈瓦拉曼地区旅游开发选址:
Pub Date : 2023-11-28 DOI: 10.54809/jkss.vi11.355
Rebaz Luqman Mustafa, Shirwan Omar Rashid
In this study, the analysis of the suitable places for the development of tourism in Hawraman region is done using the model (AHP). Hawraman region has most of the potential in terms of altitude, climate, water resources, vegetation cover, animals, wild birds, population and historical and religious sites, archaeological sites, caves, language and culture, gardening, construction, food and clothing ... etc, Hawraman has more than (25) tourism areas, some of which are currently visited by tourists from different parts of Kurdistan, Iraq and abroad. The statistics of the last four years of tourists to Hawraman are (86,050) thousand foreign tourists and (172,102) thousand domestic tourists. Therefore, the aim of the study is to develop a comprehensive development of the areas that have not been invested so far according to various scientific tools , such as according to this scientific study, (18) different natural and human criteria were used to produce a four-level map to determine the suitable location for tourism development in Hawraman, Which are the levels of (very suitable, moderately suitable, low and limited suitable, unsuitable) which accounted for (11.9%, 63.64%, 8.44% and 16.02%) of the total area of the study area.
本研究利用模型(AHP)对霍拉曼地区适合发展旅游业的地方进行了分析。霍拉曼地区在海拔、气候、水资源、植被覆盖、动物、野生鸟类、人口、历史和宗教遗址、考古遗址、石窟、语言和文化、园艺、建筑、食品和服装......等方面具有很大的潜力,霍拉曼有超过(25)个旅游区,其中一些旅游区目前有来自库尔德斯坦、伊拉克和国外不同地区的游客。据统计,过去四年到霍拉曼旅游的外国游客为(86050)万人次,国内游客为(172102)万人次。因此,本研究的目的是根据各种科学工具,对迄今尚未投资的地区进行全面开发,例如,根据本科学研究,使用(18)种不同的自然和人文标准绘制了四级地图,以确定霍拉曼适合发展旅游业的地点,即(非常适合、适中适合、低度和有限适合、不适合)四级,分别占研究区总面积的(11.9%、63.64%、8.44%和 16.02%)。
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引用次数: 0
Problems of social studies teachers in The third cycle of primary school from the teachers' perspective 从教师角度看小学第三阶段社会科教师的问题
Pub Date : 2023-11-28 DOI: 10.54809/jkss.vi11.356
Razgar Hamlaw Khalid
Problems of Social materials teachers in the 3rd circle of the basic stage from the teachers’ point of view and proposals for solutionsThe goal of the research is to know the problem of the teachers of (social materials) within the 3rd circle of the essential schools through the vision of these teachers. Researcher humanitarianly depended on the teachers of (social materials), and geographically benefited from the secondary schools in Sulaymaniyah city for year (2020-2021). According to privacy and nature of the research and its goal is depended on the method of survey description. The research sample consists of (120) teachers; (45) males and (75) females. They´re randomly selected by the consideration the number of the teachers. Researcher despite the fact that they were benefited from previous researches and other resources, and he have established a mechanism (referendum form) for collecting information, encompassing (5) fields divided to (40) sections, to ensure that the mechanism is right and suitable; researcher distributed forms among variety number of experts and specialists of education and psychology fields. After forms are returned and filled (%85) granted honesty and confidence of the experts and specialists, then to extract the stability of the mechanism, they used the method to repeat exams, which granted (0,81) degrees. Finally the method is applied on the origin sample; answers are analyses by using central statistic formula, percentage, and numbering. At the end of the research results are declared, proposals and recommendations are offered.
从教师角度看基础教育阶段第三阶段社会教材教师的问题及解决建议本研究的目标是通过教师的视角了解基础教育阶段第三阶段(社会教材)教师的问题。研究人员从人道主义角度出发,以苏莱曼尼亚市中学(2020-2021 年)的(社会材料)教师为研究对象。根据研究的隐私和性质及其目标,采用了调查描述的方法。研究样本包括(120 名)教师;(45 名)男性和(75 名)女性。他们是根据教师人数随机抽取的。尽管研究人员从以往的研究和其他资源中获益良多,但他还是建立了一个收集信息的机制(全民投票表),包括(5)个领域,分为(40)个部分,以确保该机制的正确性和适用性;研究人员向教育和心理学领域的多位专家和专业人士分发了表格。表格回收并填写完毕后(85%),获得了专家和专业人士的诚信和信任,然后为了提取机制的稳定性,他们使用了重复考试的方法,获得了(0.81)分。最后,将该方法应用于原始样本;使用中心统计公式、百分比和编号对答案进行分析。研究结束时宣布了研究结果,并提出了建议和意见。
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引用次数: 0
In the nature and function of language اnd the approach of the old Arab in their treatments for it 在语言的性质和功能方面ا发现古老的阿拉伯人处理语言的方法
Pub Date : 2023-11-28 DOI: 10.54809/jkss.vi11.364
Muhammad Saleh Amin Agha
Arabic is the language of a nation of this land, it is the language of the Arabs, it performs the functions of the language of its nation from its inception, and became the language of the worlds of faith and belief, and it was tasked with performing the best Islamic performance of faith and sharia. For this reason, at the dawn of linguistic legislation and legalization, the ancient linguists began to collect and sift Arabic, to obtain the clearest and most elegant languages, and required two conditions for linguistic eloquence: deep perfusion and proximity to the Quraysh tribe, to avoid any word that smelled of the clump and the intruder. They accepted the languages of Quraysh, Qais, Tamim and Assad, Hatheel, some Kanana and some Ta’is, and left the languages of eighteen tribes and destinations with flimsy arguments: such as their proximity to the Romans, Persians, India, Nabataeans, etc., and they are Lakhm, Khuzam, Qathae, Ghassan, Ayad and Taghlub, Al-Namir, Bakir, Abdul Qais, Azd Omman, The People of Yemen, Bani Hanifa, Residents of Yamama, Thqif, Taif residents, and the capital of Hijaz. By leaving the languages of these authentic Arab tribes, they did not realize, forget, or been forget, that there are dozens and dozens of non-Arabic words in the Qur’an, and scholars have written books such as Al-Suyuti, The Jawaliqi and others. Quraysh’s language even contains dozens of non-Arabic words. This research, therefore, includes that a new reading must be, and that new legalization of Arabic must be built, including all Arab languages, to fill that linguistic void that has occurred, and the Arab and Arab nation does not lose itself, from its rich linguistic stock throughout time and the place.
阿拉伯语是这片土地上一个民族的语言,是阿拉伯人的语言,它从一开始就履行着民族语言的职能,成为信仰和信念世界的语言,肩负着伊斯兰教信仰和教法的最佳表现。为此,在语言立法和法律化的黎明,古代语言学家开始收集和筛选阿拉伯语,以获得最清晰、最优雅的语言,并要求语言雄辩的两个条件:深度灌输和接近古莱氏部落,以避免任何带有丛生和入侵者气味的词语。他们接受了古莱什语、盖斯语、塔米姆语和阿萨德语、哈特埃勒语、一些卡纳纳语和一些塔伊斯语,而留下了十八个部落和目的地的语言,理由却很站不住脚:比如他们靠近罗马人、波斯人、印度人、纳巴泰人等等、这些部落和目的地是:拉克姆(Lakhm)、库扎姆(Khuzam)、卡泰(Qathae)、加桑(Ghassan)、阿亚德(Ayad)和塔格卢布(Taghlub)、纳米尔(Al-Namir)、巴基尔(Bakir)、阿卜杜勒-盖斯(Abdul Qais)、阿兹德-奥曼(Azd Omman)、也门人民、巴尼-哈尼法(Bani Hanifa)、亚马居民、塔吉夫(Thqif)、塔伊夫居民和希贾兹首都。离开了这些正宗阿拉伯部落的语言,他们就没有意识到、忘记或被忘记了《古兰经》中有几十个非阿拉伯语词汇,学者们已经写出了《苏尤蒂》、《贾瓦利基》等书籍。古莱什人的语言甚至包含数十个非阿拉伯语词汇。因此,这项研究包括必须对阿拉伯语进行新的解读和新的合法化,包括所有阿拉伯语言,以填补已出现的语言空白,使阿拉伯和阿拉伯民族不会因其丰富的语言资源而迷失自我。
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引用次数: 0
The role of strategic recovery in achieving strategic success 战略恢复在实现战略成功中的作用
Pub Date : 2023-11-28 DOI: 10.54809/jkss.vi11.362
Hawar Fattah Karim, Kaveh Mohammed Faraj
The study aims to reveal the role of strategic recovery, represented by its dimensions (customer recovery, process recovery, employee recovery) in achieving strategic success, expressed in its dimensions (survival, adaptation, growth). The research methodology relied on the descriptive approach in collecting and analyzing data to reach the results. For the purposes of collecting data, the researchers used a questionnaire as the main research tool, and it was distributed to the research sample (300) managers from a population of (780) managers, and the respondents reached (214) managers. The data were analyzed using SPSS V28, and one of the most important findings of this research is the existence of a strong and positive correlation between strategic recovery in its dimensions and strategic success, as well as the presence of a significant effect of strategic recovery in strategic success at the macro and dimensional levels. Based on the conclusions, a number of recommendations were presented, the most important of which is that administrative leaders must pay attention to the quality of service before strategic recovery, diagnose the reason for the occurrence of failure in providing their services, and learn from them so as not to repeat them in the future because customers in the Kurdistan Region cannot bear material and moral damage twice.
本研究旨在揭示战略恢复在实现战略成功(生存、适应、成长)中的作用,具体表现在其维度上(客户恢复、流程恢复、员工恢复)。研究方法采用描述性方法收集和分析数据,以得出研究结果。为了收集数据,研究人员使用了调查问卷作为主要研究工具,并从 780 名管理人员中向研究样本(300 名)管理人员发放了调查问卷,受访者达到(214 名)管理人员。数据使用 SPSS V28 进行分析,本研究最重要的发现之一是,战略恢复在其维度上与战略成功之间存在强烈的正相关关系,以及战略恢复在宏观和维度层面上对战略成功存在显著影响。在结论的基础上,提出了一些建议,其中最重要的建议是,行政领导在战略恢复之前必须关注服务质量,诊断服务失败的原因,并从中吸取教训,以免今后重蹈覆辙,因为库尔德斯坦地区的客户无法承受两次物质和精神损失。
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引用次数: 0
A Qualitative Study of School Social Workers’ Practice and Case Management Process in Preparatory Schools in Erbil City 埃尔比勒市预备学校中学校社会工作者的实践和个案管理过程的定性研究
Pub Date : 2023-11-28 DOI: 10.54809/jkss.vi11.365
Mahir Abdulwahid Aziz, Rubar Sangar Salih
This study investigated the status of school social workers in preparatory schools in Erbil city in managing students’ problems, as a case management process. It is also focused on the school social workers in empowering, strengthening, and solving the daily problems in which students face. Additionally, the level of student’s trust and reliance on the capacity and skills of the school social workers were illustrated in overcoming their problems. The study looked at the reasons behind the lack of school social workers and the supervision procedures by the Ministry of Education for school social workers. Furthermore, discussing prepared guidelines for school social workers to rely on by Ministry of Education. Methodologically, semi-structured Interviews have been used with school social workers as a tool to obtain the necessary information and data. interview has been referred to as a “conversation with a purpose. Aside from interviews, focus group FGD tool applied with students to obtain in-depth and accurate data. The conclusion of the study was that school social workers have no knowledge of the case management process and procedure. and most of the school social workers are graduates of sociology; a small number of graduates were from psychology, and some schools have social workers who have graduated from different specialties.
本研究调查了埃尔比勒市预备学校的学校社会工作者在管理学生问题(作为个案管理过程)方面的状况。研究重点还包括学校社工在增强、加强和解决学生日常问题方面的作用。此外,还说明了学生对学校社会工作者的能力和技能的信任和依赖程度,以克服他们的问题。研究还探讨了缺乏学校社工的原因以及教育部对学校社工的监督程序。此外,还讨论了教育部为学校社工制定的指导原则。从方法上讲,半结构式访谈被用作获取必要信息和数据的工具。除访谈外,还对学生采用了焦点小组 FGD 工具,以获取深入、准确的数据。研究的结论是,学校社工对个案管理过程和程序一无所知。大部分学校社工毕业于社会学专业,少部分毕业于心理学专业,还有一些学校的社工毕业于不同的专业。
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引用次数: 0
Measuring and analyzing the effect of the exchange rate on the money demand in Iraq during the period (1990- 2022) 衡量和分析(1990-2022 年)期间汇率对伊拉克货币需求的影响
Pub Date : 2023-11-28 DOI: 10.54809/jkss.vi11.361
Shorsh Qadir Ali, Narmin Marouf Ghafoor
The research aims to find out the effect of the exchange rate on the money demand in Iraq for the period (1990-2022) based on annual data for the research variables. A standard model has been estimated to determine the relationship between the variables by using the (ARDL) model . The results proved that the exchange rate has a negative impact on the demand for money. The results also showed that the official exchange rate is significant in the short-term period, but its effect is weak and insignificant in the long-term period. As for the exchange rate in the parallel market, it has a greater impact on the money demand in the short and long term compared to the official exchange rate.Accordingly, a set of proposals were presented, including the necessity of taking into account the determinants of the money demand, including the exchange rate, when formulating monetary policy. In addition to the need to conduct more applied studies on the behavior of monetary demand for economic units in light of economic and regional developments in order to reach a state of economic stability.
本研究旨在根据研究变量的年度数据,找出 1990-2022 年期间汇率对伊拉克货币需求的影响。通过使用(ARDL)模型对标准模型进行了估计,以确定变量之间的关系。结果证明,汇率对货币需求有负面影响。结果还显示,官方汇率在短期内影响显著,但在长期内影响较弱且不显著。因此,提出了一系列建议,包括在制定货币政策时必须考虑货币需求的决定因素,包括汇率。此外,还需要根据经济和地区发展情况,对经济单位的货币需求行为进行更多的应用研究,以达到经济稳定的状态。
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引用次数: 0
Coverage of the agreement between the Kurdistan Region and Iraq on the websites of Iraqi television channels, for example, Kurdistan24 and Iraqi News 在伊拉克电视频道(如 Kurdistan24 和 Iraqi News)的网站上报道库尔德斯坦地区与伊拉克之间的协议
Pub Date : 2023-11-28 DOI: 10.54809/jkss.vi11.359
Arkan Jabar Mohammed
The aim of this study is to evaluate and analyze the news coverage of the political agreement concluded between the Kurdistan region and Iraqi government in 2023, as a political issues, on the websites of both the Kurdish (Kurdistan24) and Arabic (Iraqi News) satellite channels, in terms of the use of forms of description and the use of the survey method that was carried out. Through it, content analysis is applied through the content analysis form tool, for the purpose of knowing the contents of the media clips that illustrate this survey. This is done by taking a non-random, intentional sample using a comprehensive inventory method of the news on the websites of the two signatories in the month of April 2023. The sample size was (171) news stories regarding the subject of the agreement. From this perspective, the analyzes reached a set of results, including: The websites of the two channels differ in their coverage. For the news of the agreement between the Kurdistan region and Iraq, they only cover the important political events in depth except superficially. However, the Kurdish channel’s website, within the framework of the agreement, focuses on the issue of the budget, employees‌ salaries, and sending financial dues to the region. In contrast, the Arab channel’s website focuses on covering the agreement from the perspective of handing over the region’s Oil to the central government. On the other hand, both sites focused on the type of Follow-up coverage in terms of timing and complex news coverage in terms of form regarding the news of the conclusion of the agreement. Finally, the two satellite channels‌ websites will not benefit from new media technologies and materials such as (graphics, video, and photo albums) in the process of covering the news of the region’s agreement with Iraq.
本研究旨在评估和分析库尔德斯坦地区和伊拉克政府于 2023 年达成的政治协议作为政治问题,在库尔德卫星频道(库尔德斯坦 24 频道)和阿拉伯卫星频道(伊拉克新闻频道)网站上的新闻报道,包括描述形式的使用和调查方法的使用。内容分析法通过内容分析表格工具进行分析,目的是了解说明本次调查的媒体片段的内容。具体做法是采用全面盘点法,对 2023 年 4 月两个签署国网站上的新闻进行非随机、有意抽样。样本量为(171)条与协议主题相关的新闻报道。从这一角度出发,分析得出了一系列结果,包括两个频道的网站在报道方面存在差异。对于库尔德斯坦地区与伊拉克之间协议的新闻,它们只对重要的政治事件进行深入报道,而不是浅尝辄止。然而,库尔德频道的网站在协议框架内,重点关注预算、员工工资以及向该地区发送财政会费的问题。相比之下,阿拉伯频道的网站则侧重于从向中央政府移交该地区石油的角度报道该协议。另一方面,两家网站在时间上都侧重于后续报道类型,在形式上则侧重于对协议缔结新闻的综合新闻报道。最后,这两个卫星频道网站在报道该地区与伊拉克签订协议的新闻过程中,将无法受益于新媒体技术和材料,如(图形、视频和相册)。
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引用次数: 0
History of the Renovations and Reconstructions of Khurmal Mosque in ‎the archaeological and historical records (inscribed stone plaque) of Khurmal mosque as ‎an example 以 Khurmal 清真寺的考古和历史记录(石刻牌匾)为例,介绍 Khurmal 清真寺的修缮和重建历史
Pub Date : 2023-11-28 DOI: 10.54809/jkss.vi11.358
Mahdi Jalal Mustafa, Zryan Haji, Abdullah Khurshid Qadir
This paper deals with the history of the Grand Mosque of Khurmal and the origin of its name and the exact geographical location in this city which raises many research questions about its exact history, we relied on the archaeological remains, the manuscripts and the documents that deals with the mosque and its history, as well the stone plaque that commemorate the renewal of the mosque,identifying the leaders who ordered to renew the mosque for the first time, also to identifying the people who participated in the renovation of this mosque relying on the inscription on the foundation stone plaque that in a poetic style commemorates the names of three peronaltieis which are Sultan Salim, the sultan of the Ottomans, also the prince of Sulaiman Pasha of Baban, and Musa Beg was the Qaimqam of Gul’anbar district, its administrative center was in Khurmal. To prove this fact, we rely on the number of documents from the Ottoman period that shed light on the renovation of the mosque, and it appears that the mosque was renovated several times. Also, we will discuss in this paper the opinions that assume that the mosque was first built by Abdullah bin Omar al-Khattab. Our position in this study is to analyze the stone tablet and define its historical value.
本文论述了胡尔马尔大清真寺的历史及其名称的由来和在这座城市的确切地理位置,这引发了许多关于其确切历史的研究问题,我们依靠考古遗迹、手稿和涉及清真寺及其历史的文件,以及纪念清真寺重建的石匾,确定了首次下令重建清真寺的领导人、此外,我们还根据奠基石匾上以诗歌风格纪念三位元老的碑文,确定了参与清真寺翻修的人员,这三位元老分别是奥斯曼帝国的苏丹萨利姆(Sultan Salim)、巴班的苏莱曼-帕夏(Sulaiman Pasha)王子和古勒巴尔地区的卡伊姆卡姆(Qaimqam)穆萨-贝格(Musa Beg),其行政中心位于胡尔马尔(Khurmal)。为了证明这一事实,我们参考了奥斯曼帝国时期有关清真寺翻修的大量文件,这些文件似乎对清真寺进行了多次翻修。此外,我们还将在本文中讨论认为清真寺最早由阿卜杜拉-本-奥马尔-哈塔卜建造的观点。我们在本研究中的立场是分析石碑并确定其历史价值。
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引用次数: 0
The impact of applying zero-based budgeting in evaluating the financial performance of government institutions 在评估政府机构财务绩效时采用零基预算编制的影响
Pub Date : 2023-11-28 DOI: 10.54809/jkss.vi11.360
Hemn Mohammed Aziz
The research examines the concept of Zero-Based Budgeting (ZBB) and its significance as a financial management tool aimed at achieving a precise balance between expenses and revenues. This research aims to study the impact of ZBB on the financial performance evaluation of organizations and highlight the importance of ZBB in various government institutions, showcasing its ability to assess financial performance. To achieve this, a questionnaire form consisting of 20 questions was designed and distributed to the General Manager, (Assistant Manager, Department Heads, and Administrative Unit Heads), specifically targeting experts in the field of budgeting. and the research results were analyzed using statistical methods and regression analysis using the Ordinary Least Squares (OLS) model.The research reached several conclusions, including: ZBB compels organizations to enhance resource efficiency and operate cautiously, encouraging the improvement of internal processes and more efficient resource utilization. ZBB enables organizations to effectively control expenses and revenues, contributing to achieving financial goals accurately and efficiently. The research also provides recommendations, such as urging government institutions in the Kurdistan Region to consider adopting ZBB as a managerial tool and suggesting prioritizing and directing resources towards vital activities and projects that contribute most significantly to achieving financial and strategic objectives.The research reached several conclusions, including: ZBB compels organizations to enhance resource efficiency and operate cautiously, encouraging the improvement of internal processes and more efficient resource utilization. There is a positive and significant effect of ZBB on aforementioned variable by (0.45). The research also provides recommendations, such as urging government institutions in the Kurdistan Region to consider adopting ZBB as a managerial tool and suggesting prioritizing and directing resources towards vital activities and projects that contribute most significantly to achieving financial and strategic objectives.
本研究探讨了零基预算编制(ZBB)的概念及其作为一种财务管理工具的意义,旨在实现支出与收入之间的精确平衡。本研究旨在研究零基预算编制对组织财务绩效评估的影响,并强调零基预算编制在各种政府机构中的重要性,展示其评估财务绩效的能力。为此,研究人员设计了一份包含 20 个问题的调查问卷,并专门针对预算编制领域的专家,向总经理(经理助理、部门负责人和行政单位负责人)发放了问卷,并使用统计方法和普通最小二乘法(OLS)模型进行回归分析,对研究结果进行了分析:注重结果的预算编制迫使组织提高资源利用效率,谨慎运作,鼓励改进内部流程,提高资源利用效率。注重结果的预算编制使组织能够有效控制支出和收入,有助于准确高效地实现财务目标。研究还提出了一些建议,如敦促库尔德斯坦地区的政府机构考虑采用注重结果的预算编制方法作为管理工具,并建议将资源优先用于对实现财务和战略目标贡献最大的重要活动和项目:注重结果的预算编制迫使组织提高资源利用效率,谨慎运作,鼓励改进内部流程,提高资源利用效率。ZBB对上述变量的影响为(0.45),具有正向显著影响。研究还提出了一些建议,如敦促库尔德斯坦地区的政府机构考虑采用 ZBB 作为管理工具,并建议将资源优先用于对实现财务和战略目标贡献最大的重要活动和项目。
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引用次数: 0
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Journal of Kurdistani for Strategic Studies
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