الاعجاز العلمي في التخطيط الاستراتيجي واعداد الموازنات

الاعجاز العلمي في التخطيط الاستراتيجي واعداد الموازنات

صورة لما يعرف بمخازن نبي الله يوسف عليه السلام في الاقصر ـ مصر

الدكتور خلف عبد الله الوردات  خبير مالي وتدقيق

عرف الفكر الإسلامي الموازنة التخطيطية وقدر الاحتياجات والايرادات اللازمة لتغطيتها كما ورد في قصة يوسف عليه السلام والتي حكاها القرآن بقوله: {إني أرى سبع بقرات سمان يأكلهن سبع عجاف وسبع سنبلات خضر وأخر يابسات}(2). فقد أرسى سيدنا يوسف لملك مصر موازنة تخطيطية توافرت لها الأصول العلمية والعملية وازن فيها الانتاج الزراعي (الايرادات) والنفقات الاستهلاكية بهدف مواجهة المخاطر المحتملة من المجاعة المتوقعة فقال لهم تزرعون سبع سنبلات خضر فما حصدتموه فاتركوه في سنابله ليعطيهم اجمل صورة للتخطيط الاستراتيجي والذي من شانه حفظ الايرادات (المنتج الزراعي) بعيداً عن المؤثرات الخارجية وليتم استخدام ذلك في سنوات القحط بغرض تخطي فترة الكساد في ضوء الظروف المتاحة وقد وضع يوسف -عليه السلام- نظاماً استمر تطبيقه خمسة عشر عاماً نجده في قوله تعالى: ( قَالَ تَزْرَعُونَ سَبْعَ سِنِينَ دَأَباً فَمَا حَصَدْتُمْ فَذَرُوهُ فِي سُنْبُلِهِ إِلَّا قَلِيلاً مِمَّا تَأْكُلُونَ، ثُمَّ يَأْتِي مِنْ بَعْدِ ذَلِكَ سَبْعٌ شِدَادٌ يَأْكُلْنَ مَا قَدَّمْتُمْ لَهُنَّ إلا قَلِيلاً مِمَّا تُحْصِنُونَ، ثُمَّ يَأْتِي مِنْ بَعْدِ ذَلِكَ عَامٌ فِيهِ يُغَاثُ النَّاسُ وَفِيهِ يَعْصِرُون) (1).

وفي الآيات المباركات نجد مشروعاً له ثلاث مراحل: -

المرحلة الأولى :تستمر سبع سنوات حدد يوسف-عليه السلام- معالمها كالآتي :

ـ خطة الإنتاج : (تَزْرَعُون) ( الزراعة)

ـ مدة الإنتاج : ( سَبْعَ سِنِينَ)

ـ مستوى الإنتاج : ( دَأَباً) عملا دائباً متواصلاً.

ـ زيادة المدخرات : ( فَمَا حَصَدْتُمْ فَذَرُوهُ فِي سُنْبُلِهِ)

ـ تقييد الاستهلاك : ( إِلا قَلِيلاً مِمَّا تَأْكُلُون َ) .

المرحلة الثانية: تستمر سبع سنوات حدد أهم معالمها كآلاتي:

ـ تقييد وتنظيم الاستهلاك ( ثُمَّ يَأْتِي مِنْ بَعْدِ ذَلِكَ سَبْعٌ شِدَادٌ يَأْكُلْنَ مَا قَدَّمْتُمْ لَهُنَّ)

ـ الاستعداد لإعادة الاستثمار: ( إلا قَلِيلاً مِمَّا تُحْصِنُونَ ).. أي هذه هي البذور التي ينبغي. أن تحافظوا.

المرحلة الثالثة : ( ثُمَّ يَأْتِي مِنْ بَعْدِ ذَلِكَ عَامٌ فِيهِ يُغَاثُ النَّاسُ وَفِيهِ يَعْصِرُون ) ، أي يبذرون ما احتفظوا به في سنبله من قبل سبع سنين، فإذا ما ارتفع النبات وغطى الأرض وزكا الثمر جمعوه وعصروا زيوتهم وفاكهتهم. ومن هذا نستشف أن خطة يوسف عليه السلام كانت تستهدف المجتمع بأسره ( تَزْرَعُون ) وإرادته الحكيمة متوجهة لإيجاد صفات في ذلك المجتمع تمكن من تحقيق الهدف المرسوم واجتثاث أي عائق في سبيل التنمية...... ومن ذلك: -

1- زيادة ساعات العمل وزيادة استثمار الطاقة الإنتاجية للأمة خلال المرحلة الأولى بأكملها، يتبين ذلك من خلال قوله: ( تَزْرَعُونَ سَبْعَ سِنِينَ دَأَباً ) والدأب في اللغة يعني العادة والاستمرار.وهذا يستدعى محاربة البطالة بجميع أنواعها ولاسيما البطالة المقنّعة التي تظهر المجتمع بغير صورته الحقيقية ظاهره الرحمة وباطنه العذاب.

2- تنمية الوعي الادخاري كما يبينه قوله: (فَمَا حَصَدْتُمْ فَذَرُوهُ فِي سُنْبُلِهِ إلا قَلِيلاً مِمَّا تَأْكُلُونَ ).

 وهذا يستدعي محاربة ظاهرة الاستهلاك التي كانت منتشرة عند المصريين في عصره -عليه السلام- كما تذكر ذلك بعض المصادر وبإيجاد هذه الصفات الحسنة ومحاربة تلك الصفات الذميمة يتحقق ما أراده يوسف --عليه السلام- من رفع مستوى الإنتاج والموازنة بين متطلبات الإنتاج والادخار والاستهلاك.

لقد اكتملت للموازنة التي أرسى يوسف عليه السلام أسسها وقواعدها أركان الموازنة التخطيطية وتفصيل ذلك إن مفهوم الموازنة التخطيطية إنما يقوم على فكرة التوازن والموازنة، وقد قام يوسف عليه السلام بالموازنة بين الإنتاج الزراعي والاستهلاك في ضوء الظروف المتاحة وذلك بغرض تخطي الجدب والقحط.

إن موازنة سيدنا يوسف قد توافر لها مبدأ المشاركة ، باشتراك المستويات الإدارية في المسئولية مسئولية مباشرة عن تحقيق الخطة في مراحل إعدادها وتنفيذها . ولقد استنبط ذلك من مخاطبته لرسول الملك بقوله (تَزْرَعُونَ (، ( حَصَدْتُمْ) ، (فَذَرُوهُ)، (تُحْصِنُونَ)، إذ الخطاب هنا بصيغة الجمع، أي للناس المخاطبين جميعاً وليس بصيغة المفرد. أي لجميع الناس والمسئولين وهذه إشارة إلى ضرورة اشتراك كافة المستويات الإدارية ـ عليا ووسطى وتنفيذية ـ في إعداد الموازنة التخطيطية.

إن موازنة سيدنا يوسف قد توافر لها مبدأ توفير الحوافز، ومبدأ الواقعية في الأهداف ، وتناسبها مع الإمكانات ، ذلك أنه وقد وضح للناس أن سنوات كساد سبع ستعقب الرخاء، حمل إليهم البشرى تطمئنهم وتحفزهم، وهي أن هذه الأزمة إلى انقطاع ، إذ سيأتي على الناس عام فيه يغاثون ويرزقون وفيه يعصرون، (ثُمَّ يَأْتِي مِنْ بَعْدِ ذَلِكَ عَامٌ فِيهِ يُغَاثُ النَّاسُ وَفِيهِ يَعْصِرُونَ).

==========================

2. القران الكريم سورة يوسف- الايه (43).

1 . القران الكريم سورة يوسف- الايات من (47-49)

Scientific Miracles in the strategic planning and budgeting

Scientific Miracles in the strategic planning and budgeting

Known Islamic thought planning budget and the amount and revenue requirements for coverage as stated in the story of Joseph, peace be upon him and recounted the Koran saying: {I see seven fat cows he would eat seven lean Snblatt and seven vegetables and other Iabsat} (2). Has laid the Prophet Joseph to the king of Egypt budget planning available its assets scientific and practical balance where agricultural production (revenue) and consumer expenditure in order to meet the potential risks of famine projected said to them cultivate seven Snblatt Khadr what Hsdtmoh ignore it in Snabulh to give them the most beautiful picture of the strategic planning which would save revenue (agricultural product) away from external influences and are used in drought years to overcome the recession in the light of circumstances available has put Joseph - peace be upon him - a system continued to apply fifteen years found in the verse: (said cultivate seven years harder What Hsdtm فذروه in spike only a little of what you eat, then come after that seven hard eat what you gave them only a little than Thsnon, then come after that year where يغاث people and it Aasron) (1).In verses blessed find a project has three phases: -First stage: seven-year select Yusuf - peace be upon him - features as follows:Production plan: (cultivate) (Agriculture)Production period: (for seven years)The level of production: (harder) pursuant continued Daúba.Increase savings: (what Hsdtm the فذروه spike)Restrict consumption: (only a little of which you eat).Phase II: seven-year select the most important features are as follows:Restrict and regulate consumption (and then come after that seven hard eat what you make them)Willingness to reinvest: (only slightly than Thsnon) .. These are the seeds that should be. You keep.Phase III: (Then will come after that where يغاث people and it Aasron), any sow what held him in the spike of seven years ago, if plant rose and covered the earth and Zacchaeus fruit draw and Asroa together Zautem and their fruits. It is this discern that plan peace be upon him was aimed at society as a whole (cultivate) and will wise bound to find recipes in that society was able to achieve the target and eliminate any obstacle to development ...... For example: -1 - increased working hours and increased investment capacity of the nation during the first phase the whole, it is clear that by saying: (cultivate seven years harder) and perseverance in the language means habit and continue. This calls fight unemployment of all kinds, especially underemployment that appear society without his true face mercy and inwardly punishment.2 - Developing awareness as shown saying Saving: (what Hsdtm the فذروه spike only a little of what you eat).

 This calls for fight against consumption, which was scattered when the Egyptians in his time - peace be upon him - also remember that some sources and finding these good qualities and fight those qualities reprehensible achieved what he wanted Joseph - peace be upon him - to raise the level of production and the balance between the requirements of production, saving and consumption.We have completed the budget that laid upon him peace founded and norms of Staff planning budget and detail so that the concept of planning budget was based on the idea of ​​balance and budget, has peace be upon him the balance between agricultural production and consumption in the light of the circumstances available in order to overcome the famine and drought.The Prophet Yusuf's budget may availability principle of participation, with the participation of administrative levels in the responsibility directly responsible for achieving the plan in preparation and implementation stages. The derived from addressing the Messenger of King saying (cultivate (, (Hsdtm), (فذروه), (Thsnon), as discourse here in the plural, ie people addressees all, not singular. Any for all people and officials and this reference to the need the participation of all levels of management high, central and executive in the preparation of planning budget.The budget Prophet Yusuf had availability with the principle of providing incentives, and the principle of realism in the goals, and it fits in with potential, so it has been explained to the people that year recession seven will follow prosperity, carrying them human reassure them and motivate them, which is that this crisis to break, it will come for people in where Agathon and have provision which Aasron, (then come after that year where يغاث people and it Aasron)

The mystery of the man who hid Saddam Hussein

The mystery of the man who hid Saddam Hussein

 Namik Ala does not want to talk about this, or perhaps longed to that, it is difficult to know. The moment shaking his head to shut up Kckh solid, and then begin to talk as if he does not want to stop. He says - and his eyes Temtlian proud -: «I, who dug a hole», known to the world as «spider hole», which was the room a small underground on a farm Namik and found U.S. forces to Saddam Hussein on December 13 (December 2003).Namik rarely speaks and his brother Qais publicly about the way in which it helped to hide the most wanted fugitives in the world about 9 months in the wake of the invasion led by the United States. But now sipping tea in the restaurant, which opened this modest summer, which is not far from the «hole», ready to tell the story.May be more than enough time, perhaps he asked him a few individuals, but whatever the reason, his body relaxed Namik now long and his shoulders Aerbin on the plastic chair, holding a roll of tobacco and began goes on to talk about hiding the man who knew his family for decades. Said Namik, aged 41 years: «came here and asked us to help him, I agreed. He told us (you may gentleman for families and torture), but our habits of Arab and Islamic law urges us to help us to ask for help ».Saddam Hussein was born in a village near Tikrit, north of this small town located on the banks of the Euphrates River. When the U.S. military was looking for him, there was a conviction in place that will look for shelter among the people of his clan in Tikrit, among groves of palm trees and lush oranges and pears.Namik confirms that he and his brother Qais vulnerable to detention with Saddam Hussein and then spent 6 months in a desperate Abu Ghraib prison. Namik work in the former driver and aide to former President, then spent the last few years as a driver for a taxi, even in the end was able to provide some money to open a restaurant a few weeks ago.Namik said repeatedly during the interview, which lasted two hours: «will not share with you all, one day I will tell everything I know, and perhaps write a book or a movie, but I will not tell you everything», and then began to talk.Namik explained that his family, most likely he and his brother, Qais (who refused to be interviewed), helped in the transfer of Saddam Hussein between several houses in the area since the invasion in March 2003 until being captured. He said that Saddam Hussein did not use the phone, because he knows that the Americans had been wiretapping communications in search of his voice. He said that Saddam Hussein was reading heavy prose and poetry, his writings were confiscated by U.S. forces arrested him.He adds that Namik Saddam Hussein wrote to his wife and daughters, but he had not seen at all. Zaúrah was only two sons, Uday and Qusay - who says Namik that he had prepared for them a secret visit to the farm.Saddam's record a lot of speeches firearms during the period that was hiding in urging his supporters to fight the Americans. He says that Saddam Namik recorded on the recording device is small. To his knowledge that the Americans will analyze his recordings for clues lead them to his hideout, Namik was driving 10 kilometers to the city of Samarra and standing on the side of the road to record the voice traffic, and said: «I want you to feel bewildered Americans».Despite his execution by hanging in 2006 still holds Namik highly of Saddam Hussein, says Namik: «Saddam knows that Saasr and executed one day. Was in the inside know that everything has been lost and it is no longer president ».Namik says he was detained in Abu Ghraib, was interrogated by American soldiers on a daily basis on weapons of mass destruction and hiding places where Saddam's aides. He explained that the room set up where Saddam was dark all the time, bribe the guards and ground water to maintain moisture, and said that American soldiers detained him when he covered his face and was bitten by guard dogs. The process of mock executions and deafening rock music continuously. Said Namik without any trace of humor in his voice deep: «endured torture and dogs, but I could not bear the music».But a spokesman for U.S. Central Command said that military officials could not confirm details of the arrest or detention Namik, because the records of prisoners at Abu Ghraib in 2003 would be difficult to find. A spokesman for U.S. Special Operations Command said that «the majority of the details of the capture of Saddam Hussein is still surrounded by a fence of secrecy».And the transfer of Khalil al-Dulaimi, Saddam's lawyers, the former president in his book, published in 2009 as saying that he was known as Namik family since 1959 and they helped him to hide. In the book, there is a charge for Qais Namik, that is handed Saddam to U.S. forces, but Ala denies this categorically.Namik family turned to the family of similar property in the role, to house them a tribal man still has a lot of love here.Said Col. Mohammed Hassan, of the Iraqi police force stationed in the role: «We consider this act of heroism. This work does not belong to the family alone, but it represents all the citizens of this role because the city was like Saddam ». Hassan said that if the people of the role they hate Saddam, because family Namik was able to live there. He emphasized that family members are treated with great respect because they have worked for years to cooks and fishermen of Saddam Hussein. And the people in this respect the role of the family and appreciate more than ever.Saddam Hussein was buried near the village of Awja. But awareness of Nuri al-Maliki, the Iraqi prime minister, popularity enjoyed by the tyrant Saddam ordered him to close the tomb of Saddam to the public so as not to become his tomb to tomb.At the farm where Saddam was captured, was covered «spider hole» Palm at the bottom, a dome of concrete 4 feet long, is not clear to a large extent under the cages filled with parrots and bath.And dogs and chickens roam the land and carp swim in the huge orange pools. In the summer evenings are packed with fruit trees so that the gift of a breeze strong enough to fall fruits such as pears small yellow beads of rain.

 Moved for hardiness News -: