ان المشكلة البحثية تتحدد في ان المهام والادوات التي تملكها السلطة التنفيذية، من الصعوبة تركها من دون رقابة، والرقابة والتقييد ياتي من اطراف عدة، واهمها: السلطة التشريعية، فالبرلمان في العراق منح اختصاصات للنظر في اعمال واداء السلطة التنفيذية بما يضمن تقيدها بالدستور الاتحادي. والهدف من هذا البحث هو الاشارة الى اهمية الاختصاصات الممنوحة للبرلمان العراقي، بما يضمن التاسيس لدولة القانون، اي وجود مرجعية قانونية هرمية تبدء بالدستور الاتحادي، تفرض نفسها على جميع السلطات والمؤسسات في البلاد. ويمنتهي البحث الى ان البرلمان لديه ادوات متعددة في ممارسة الرقابة بموجب الدستور الاتحادي، وان السلطة التنفيذية في اطار النظام البرلماني العراقي، انما لديه مرونة في ادارة الانشطة السياسية المختلفة، بموجب المساحة التي يمنحها الدستور لتلك السلطة.
تعد الاسرة إحدى الوحدات الاجتماعية التي تهيئ الجيل المتطلع للحياة وهم الاطفال، وهي المهد الطبيعي للطبقة البشرية التي تباشر وتواجه اثراً هاماً تكوين الشخصية والسلوك الاجتماعي والخلقي ، وهي نقطة الوصول والتفاعل بين البيولوجي والاجتماعي وعنها ينشأ التفاعل النفساني ، وشبكة العلاقات الاسرية والعلاقات الخارجية المجتمعة . ومن خلال معاييرها وقيمها ينشأ السلوك سوياً كان ام مرضياً ( جانحاً ) ، ومشكلة جنوح الا
... Show MoreAbstract:
The prose poem of the 1990s is considered one of the important
contributions of the Iraqi poetic scene. The poem found a position in the Iraqi
poetry because of the favor of a group of youth poets who lefty clear traces.
Their linguistic techniques often violate the domain o9f language, significance
and image.
The poems of those youth poets moved the verse towards reality to
drink from its abundant springs in order to stand on a rigid ground. Their
linguistic traces are characterized by paradox and astonishment that are used
by the poet to construct his poem.
The paradox was considered an ideal means for constructing a
poem by some of them. The poem moved towards definitions and these
de
شهد العصر الذهبي للإسلام تحول أساسي في مجال الزراعة عرف باسم "الثورة الزراعية الإسلامية" أو" الثورة الخضراء" أو "الثورة الزراعية العربية" ، وقد أتاح الوضع الاقتصادي العالمي الذي أسسه التجار المسلمون في جميع أنحاء العالم القديم ، نشر العديد من النباتات والتقنيات الزراعية بين أجزاء مختلفة من العالم ا
... Show MoreThe orient culture and heritage has directly influenced ,in a way or another , the literary works which recently have been noted by the oriental Jews inside and outside of Israel. Several Jewish writers, who came from the orient (especially from Iran ), have written their works while influenced by traditions and customs of the Iranian society, in which they were born , lived , and raised, and by the writers who were born in that society and then moved to Israel and lived there as a result of the Zionism and its notorious promises to gather Jewish people from all over the world to establish their national home at the expense of the Palestinian land and people.
That final
... Show MoreThe expenditures of the general budget, in its operational and investment divisions, are a basic factor in the economic and social growth of any country, and its impact on various economic activities such as income, employees , and the standard of living of members of society. This was based on a basic premise: Does increasing or decreasing investment expenditures have an effect on increasing or decreasing the tax proceeds, What is the level of relationship between them? and to achieve the goal of the research, an inductive and analytical method was chosen to measure the impact of the investment budget expenditures on the tax outcome quantitatively using the financial data obtained from The General Authority for Taxes, Ministry of Financ
... Show MoreObjective(s): The aims of present study to findout the effect of aeromedical evacuation program on flight medics’ knowledge.
Methods: A pre-experimental design is carried in army aviation bases in Iraq, for the period of April 1st 2019 to October 25th 2019. Non-probability "purposive" sample of (30) flight medics are selected from army aviation bases. The questionnaire consisted of two main parts: the demographic characteristics of air paramedics, and the second part included five axes, which are (50) paragraphs related to the knowledge of air paramedics towards emergency injuries. The researcher used the statistical program version 20 to analyze the data, and the stability of the questionnaire was measured through the pre and post
The research aims to highlight on the behavioural approach in accounting, and clarify the behavioural implications of the main activities of accounting, and clarify the concept of information inductance within the framework of the behavioural approach and its impact on preparing financial statements. And that the impact of financial information on the behaviour of investment decision-makers, and to achieve the goals of the research, the researcher prepared a questionnaire according to Likert five-step scale, and he took into consideration in preparing it in line with the characteristics of the study community, and that the target community for this questionnaire is the investors in the Iraq Stock Exchange. The researcher reached
... Show MoreImposed on foreign oil companies from important sources in the financing of the general budget in most countries of the world income tax is considered as well as be used to achieve political, economic and social goals, and has developed the concept of the tax until it became play an important role in influencing the economic conditions of a country, and the aim of this research is to statement imposed on foreign oil companies operating in Iraq in the financing of the state budget income tax contribution, as well as clarify the contracts type contracts with these companies, which is in favor of Iraq, together with the Income Tax Law No. (19) for the year / 2010, and instructed No. (5) for the year / 2011, which organized the tax process s
... Show MoreThe study aims to verify the independence of auditors working in companies and offices of the Iraqi audit, and measure the level of accounting conservatism in the financial statements of banks and insurance companies listed on the Iraq Stock Exchange, as well as a statement after the independence of the auditor on accounting conservatism in the financial statements of banks and insurance companies listed on the market Iraq Stock Exchange, as it has been measuring the independence of the auditor using the survey form was auditors working in the Iraqi audit firms were measured the level of accounting conservatism for companies sample using a form( Basu) was a statement after variables through the use of statistical models in a mann
... Show MoreThe research aims to shed light on banking liberalization and explain its impact on attracting customers, especially since Iraq adopted this policy after (2003) due to the changes that occurred, as the Central Bank of Iraq granted flexibility to banks in setting the interest rate on deposits and loans as well as allowing the entry of foreign banks in the local environment. The research relied on the analytical method for the dimensions of banking liberalization represented by (liberating interest rates, liberating credit, legal reserve requirements, entering foreign banks, privatization) as well as the factors affecting the attraction of customers, and a number of Iraqi banks listed in the Iraqi Stock Exchange were selected as a
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