The diversity of cultures is still the title of an Iraqi specificity that gave the society a diversity and this is reflected in the journalistic reality with the changing of the political system generate a new political and ideological life that differs from what is prevailed during the decades. However, its exacerbation of the degree of division is an additional duty for the press as a cultural platform and a knowledge bridge that contributes to the process of dialogue, addressing the differences, establishing a politically homogeneous structure through the state and socially by uniting all components of society and working to raise public awareness of the importance of national belonging to build a modern state. Cultural diversity is a human moral and intellectual necessity that leads to peaceful coexistence and building a human being who respects values and freedom of expression and opinion in order to create modern institutions and a civilized society based on tolerance and exchange of ideas. Therefore, the gradual transformation of political reality led to the challenge of press which indicates media in how to contribute to the process of repairing cracks and confront the ideological differences and prevailing cultures. One of the most prominent of this difficult stage is the occurrence of deadly doublets and dynasties in Iraqi cultural structures. The contemplative historian senses that two basic lines of Iraqi intellectuals have been starting together since the formation of the state and they contribute to live in conflict between them in 2003 after the defeat of the state and the laxity of society. This is reflected in an Iraqi political-national cultural line that represents the radical-socialist trend which began utopian, class-oriented and Marxist at the parties. While the second line represent the national trend and later ideologically envied by the parties and national groups. The decline of the two trends has led to a different cultural and ideological direction that represent political Islam and its control over the political and societal reality, taking advantage of the failure of those forces in the two previous directions. To conflict in the structure of culture with the invention of regional and international shares in situation of plowing the mental and unconscious infrastructure of the individual reflected on the cultural environment of the community to live a kind of turmoil, which led to different trends in the structure of press in accordance with the variables to produce a speech. It is a sign of the new reality. The press has been a manifestation of change that has been associated with the political system and its relationship to the nature of the facts of the new environment. Therefore, there is a link between the evidence of the press and the possibility of forming an ideology that is consistent with the cultural structure by means of various information, news, analysis, article, and the possibility of controlling external press institutions and the work controls that govern the structure of the institutions internally. These restrictions and restrains have defined the path by which each press organization operates through its structure of human staff. And the capital which is the core and the starting point for the establishment and the continuation of the existence of the means and then the goals embodied in the speech that is characterized by this newspaper or that in the production of ideas and opinions, information and texts and they deal to communicate to the public to influence the trends and their tendencies and not to employ diversity and marketing through the various media in its ideological tendencies leading to division and then to a social and political conflict.
This study attempts to address the importance of communicative digitization in the field of various arts for the sake of continuity of shopping and aesthetic, artistic and intellectual appreciation of artistic achievements by the recipient on various places of their residence in light of the COVID 19 crisis, and to highlight the importance of the plastic arts of the Iraqi painter exclusively and how it expresses in a contemporary way the environment or life reality in Iraq in light of this crisis. With all its implications affecting the life reality from various aspects and methods of its negative and positive employment. As for the research procedures, the researcher reviewed the research methodology represented by the descriptive ana
... Show MoreTime series is an important statistical method adopted in the analysis of phenomena, practices, and events in all areas during specific time periods and predict future values contribute to give a rough estimate of the status of the study, so the study aimed to adopt the ARIMA models to forecast the volume of cargo handled and achieved in four ports (Umm Qasr Port, Khor Al Zubair Port, Abu Flus Port, and Maqal Port(, Monthly data on the volume of cargo handled for the years (2006-2018) were collected (156) observations. The study found that the most efficient model is ARIMA (1,1,1).
The volume of go
... Show MoreThe Kurds' positions were characterized by insistence on their rights during the monarchy and choosing various solutions to obtain independence. After the revolution of July 14, 1958, the Kurds welcomed it, and the leaders of the Kurdistan Democratic Party sent a telegram to the Free Officers Organization congratulating them on the new era in order to build sound and correct relations between the two parties. However, the military conflict was renewed between the Iraqi government and the Kurds and continued even after the coup of February 8, 1963, and all the subsequent negotiating and peaceful attempts to resolve the Kurdish problem until 1966. It was a state of double contradiction for both parties that thwarted the peaceful attempts. The
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The leases, are regarded as one of the most controversial accounting issues in recent years, since they represents one of the important sources of funding, which may be exploited by the tenant as off- Balance sheet Financing , which negatively affects the quality of financial reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have "significant" interest in accounting for leases . FASB issued Statement of Financial Accounting Standards 13 on lease contracts in 1976 and IASB issued IAS 17 in 1980, which was amended in 1997 and IFRS 16, issued in January 2016, which will be effective on January 1, 2019 , to solve
... Show MoreDiscussion dealt with the independent factors critical such us success factors and the risk management process, and dependent factor of the general competitive strategies, and began searching the dilemma of thought, as crystallized his problem in the light of the need for organizations to philosophy and deeper vision of a more comprehensive understanding of the concept of risk management, assessment and management to maximize the competitive strategies of public, and on this basis, Search queries formulated problem of the gap between the knowledge-based intellectual propositions farcical for the purposes of interpretation of the relationship between the critical success factors and the risk
... Show MoreThe importance of this research in studying the actor life existence on the stage through the performance art;where as all the literary theatrical dimensions didn't ignore the importance of the actor's performance.
So, it is shed a light on the nature of the scenery in the actor's performance and what its representations in the temporary directions ……..
The research set off from the imitation as a human instinct to the performance of the actor in post-modernity theater; so the researcher found that there is a question must be answered which is :Is the actor live a regression state in his theatrical performance ,or that the performance of the actor connect with collective conscience of human being which is repeated in certain
In accounting studies, more than one method is used to measure income and balance sheets elements. One of these methods is called the fair value, which use to determine the assets and liabilities ad it includes the benefits or self-satisfaction ability. This paper aims to focus on the importance of fair value as a basis of accounting measurement and its effects to achieve the relevant characteristics by using the equation is used by (Kythreotis) in his research, And Also , Editing this equation depending on the financial data and information of Iraqi Banks as a case.
The current research aims to identify the level of effective leadership practices dimensions (clear vision and specific goals, good planning and effective influence, and monitoring well as evaluation) among the senior leaders in the Office of the Iraqi Interior Ministry., The researchers adopted the descriptive analytical approach to collect data through the questionnaire as a main tool, developed by relying on international standards after making adjustments to its items consisting of (25) items that included the research variable, the questionnaire was distributed to all the research community (comprehensive inventory) by 120 forms from emplo
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