لقد مثلت عملية التحول من النظام الشمولي الى مشروع اقامة نظام جديد ومغاير نقلة نوعية شهده المجتمع العراقي بعد 9/4/ 2003 القت بظلالها على مختلف الاصعدة السياسية والاقتصادية والاجتماعية، ولعل من بين ابرز تلك التحولات ذلك الذي تبلور على حول مفهوم الهوية الوطنية واعادة تشكيلها من خلال صياغة جديدة لمفهوم المواطنة الذي يفترض ان تكون القاعدة الراسخة التي يتأسس عليها المشروع الوطني الجديد الرامي الى إقامة او إعادة تأسيس الدولة العراقية الجديدة دولة المؤسسات وحكم القانون. والملاحظ ان عملية التحول الكبيرة والقاسية تلك وان كانت في مجملها مدعاة الى التفاؤل والامل في بناء دولة تحترم مواطنيها ويضطلع نظامها السياسي بالواجبات او المهام التي يتعين عليه انجازها، الا انها واجهت ومازالت عقبات كأداء شوهت ذلك الهدف، وقد لانجانب الواقع اذا ماوضعنا ( مفهوم الهوية ودلالاته) في مقدمة تلك العقبات، وذلك لان المفهوم قد تم تشويهه اساساً على مدى سنوات ومراحل بناء الدولة العراقية منذ بدايات القرن الماضي صعوداً. وعليه تنطلق هذه الدراسة من فرضية مفادها: ان اشكالية الهوية في العراق تعود الى تعدد وتنوع واختلاف المكونات الاجتماعية التي تبدأ بالقومية والدين واللغة وتنتهي بالقبيلة والطائفة، وعلى الرغم من التداخل والتفاعل والتعايش بين هذه المكونات الاجتماعية فقد بقيت الحدود الجغرافية لاتتطابق مع حدود المشاعر القومية والدينية والطائفية وذلك لتعدد الولاءات والانتماءات التي تستقطب كل واحدة منها مشاعر الولاء الاجتماعي حولها . وعليه فأن عملية بناء الدولة العراقية يجب ان تستند الى اسس وطنية مجردة من أية نزعات طائفية أو عرقية أو دينية عنصرية، لتكون الهوية العراقية الوطنية الواحدة هي الهدف أولا وأخيرا، ولكن ليس على حساب أية مجموعة أو طائفة معينة
With the great development in the field of the Internet, the talk about the new media and its implications began, And its interactive services have made the future of media material sometimes participating in it and manufacturing it at other times,
the public is seeking information and choosing the appropriate ones, as well as exchanging messages with the sender after what the role of the receiver is just receiving information only.
This study aims to demonstrate the effects of using digital media in various forms and types to construct the value system of Iraqi society through the identification of the following aims:
Identify the most popular digital media for the Iraqi public in their daily lives on the Internet.
Identify
In the mist of developments in the course of scientific research in general and humanities in particular and the accompanying changes in the visions and policies inspired by the need for these sciences to follow the qualitative methods in dealing with many of the topics or problems that require for their solution to obtain qualitative information which can be provided by resorting to quantitative research. Therefore, a new trend has emerged in many public relations› researchers who believe that qualitative research methods should be used by establishing scientific foundations and methodological classification based on the use of these methods and determining the nature of the subjects applied in them to reach results that are character
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The objective of this study is to measure the impact of financial development on economic growth in Iraq over the period (2004-2018) by applying a fully corrected square model (FMOLS) Whereas, a set of variables represented by (credit-to-private ratio of GDP, the ratio of money supply in the broad sense of GDP, percentage of bank deposits from GDP) were chosen as indicators for measuring financial development and GDP to measure economic growth.
Major tests have been carried out, such as the stability test (Unite Root Test), the integration test (Cointegration). Results of the study showed that there
... Show MoreThe general budget is usually linked to the role of the state in public life and economic activity, whether this role is neutral or interventionist and thus reflects the general objectives that the state seeks to achieve.
for importance of the public budget in clarifying the image of the political state philosophy and its objectives it seeks to achieve on the one hand and clarifying the degree and rank it occupies in the ladder of development among the other countries. This study is intended to highlight the concepts of the general budget and how its concept has evolved since the Middle Ages. Of the importance of the general budget in Iraq was not based on scientific and objective and then the study
... Show MoreThe rapid developmemt of information technology and its use in all fields has a bositive influence on all fields , and financial markets have a share of this development through the use of an electronic trading system to settle transactions and enhance transparency and disclosure in all activities of these markets and stimulate their performance .
It is worth nothing that these revolutions remove the necessity for nonstop connection with persons through the internet or phone networks , novel knowledge decreases the charges of structure original transaction system and reducing the fences of new participants entry .
The development in transportations expertise allows for quicker or
... Show MoreIraq within the ranks of the fledgling communities characterized by a broad base of the population pyramid, because they pose the age group (under 15 years) of a large proportion of the community, as it exceeded the proportion (40%) during the years of research extended (1986-2010) Despite the relative decline in the rates fertility during that period, but the proportion of young people remained high, especially for groups of at least five years, amounting to about 14% in 2012, a little more than the proportion of what constitutes age group (5-9 above) years, where it was (13%) and this naturally predicts continuing population increases in coming decades, due to the entry of those numbers of individuals in the reproductive stage,
... 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 MoreThis researchable paper aims to focus of the role & mechanism of market makers in Iraqi stock market through analyzing its role in other Arabian as well as global stock ones, especially in current period through activate the use of bonds, shares, and trying to create a continued price balance. Then decreasing the opportunity having gaps between highest and lowest level without reasonable causes. In addition trying to deactivate the common decision without supported information. Moreover, this paper aims to explain the rules of increasing liquidity and having balance to lead the market into positive direction. Thus, for achieving the above-mentioned requirements, such conditions should be underlined by market makers as well as t
... Show MoreThe inflation phenomenon inherent to all economies in the world, including Iraq, and to find out the reasons for this phenomenon must be measured impact on the national economy, and is the index of consumer prices of the most common measure of inflation in order to find the means and the treatments needed and this can be reached through the study of the role of aggregates Commodity and its impact on the general trend of cash inflation, in Iraq for the period 2004 2009 to determine the groups lead to inflation in Iraq, where it emerged that the group rent is ranked first in the proportion of its contribution to the index of consumer prices, and food group is ranked second. The fuel and lighting group ranked third.
This research aims at shedding light on the electronic disclosure of the financial information under the condition of the development of this kind of disclosure all over the world , and its effect on the job of auditing and accounting . It also aims to show the extent to which the observers of accounts are aware of their duties towards this kind of disclosure and to test the effect of some environment factors on the level of this awareness.
To achieve the aims of the research has been divided in to four parts. The first one deals with mathadolge of the research. The second parts is devoted to the theoretical aspect of the research referring to the notion of electronical, disclosure its features and effect on the auditing jo
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