إن موضوع الشرق الأوسط بشكل عام اتخذ أهمية كبيرة في الكتابات والمؤلفات التي صدرت منذ بداية النصف الأول من عقد التسعينات من القرن المنصرم مع بدايات مشاريع السلام التي أعقبت انهيار الاتحاد السوفيتي وتغير الخارطة السياسية والاقتصادية والايديولوجية للعالم .وعلى الرغم ان المصطلح ليس بجديد الا ان تعابير المصطلح وددلالاته تتغير مع تغير موازين القوى واتجاهات المصالح. إذ انتقل من مصطلح جغرافي الى سياسي وهاهو يطرح من جديد على انه مصطلح اصلاحي ذو دلالات ديمقراطية وأهداف استراتيجية بعيدة المدى. وطروحات ومسميات هي في حقيقتها أهداف يةودية وامريكية يجري تنفيذها عبر خطط ومشاريع تبدأ بمقترحات تنتهي بفرضها على ارض الواقع بشتى الوسائل حتى القوة.ومشروع الشرق الأوسط الكبير لا يختلف عن هذه الحقيقة .فبعد احتلال العراق بدأت الولايات المتحدة بطرح مشاريعها لترتيب الخارطة السياسية والاستراتيجية للمنطقة المهمة بالنسبة لها اقتصاديا واستراتيجيا وسياسيا وحتى دينيا وحضاريا, متخذة من العراق قاعدة للانطلاق والضغط على الوطن العربي والدول الاخرى التي تمثل بمجملها اطراف المشروع الامريكي القديم بولادته والجديد بطروحاته وادوات تنفيذه.وهذا ما استندنا علية في اثبات فرضيتنا التي تقوم على فكرة ان جميع الطروحات والمشاريع والترتيبات التي طرحت وما زالت تطرح للمنطقة ومسارات التغيير فيةا والذي من المفترض ان يكون نحو الديمقراطية مرتبطة تعتمد على مضامين واليات تحقيق الشرق الاوسط الكبير , والعراق له دور محوري في هذه الاجندة لان اي تغيير في العراق سيتحكم بتغيير محتمل اقليمي او عربي اخر, هذا هو المخطط الامريكي والغربي لمناطق الطاقة والثروة .
Forensic accounting (FA) is an important tool in exposing financial manipulation and corruption within institutions, making the role of FA essential in the Iraqi judicial system (IJS). This role suffers from limited implementation due to the lack of specialized legislation and insufficient awareness of its importance. The role of FA in the IJS can be enhanced by enhancing professional training, amending university curricula to include FA, and developing legislation regulating this field. Furthermore, cooperation between courts and the FA should be strengthened to ensure adequate financial evidence (FE) in judicial cases. For example, the experiences of developed countries, such as the United States and the United Kingdom, demonstrate how FA
... Show MoreThe life insurance marketing faces many difficulties because it is not a current tangible commodity, so it needs a planning for promotional activities and data about prospective applicants according to many factors such as age and residence area , marital status and profession to determine the group wich need insurance covers. &nb
... Show MoreThis study discusses risk management strategies caused by pandemic-related (Covid-19) suspensions in thirty-six engineering projects of different types and sizes selected from countries in the middle east and especially Iraq. The primary data collection method was a survey and questionnaire completed by selected project crew and laborers. Data were processed using Microsoft Excel to construct models to help decision-makers find solutions to the scheduling problems that may be expected to occur during a pandemic. A theoretical and practical concept for project risk management that addresses a range of global and local issues that affect schedule and cost is presented and results indicate that the most significant delays are due to a
... Show MoreThis study discusses risk management strategies caused by pandemic-related (Covid-19) suspensions in thirty-six engineering projects of different types and sizes selected from countries in the middle east and especially Iraq. The primary data collection method was a survey and questionnaire completed by selected project crew and laborers. Data were processed using Microsoft Excel to construct models to help decision-makers find solutions to the scheduling problems that may be expected to occur during a pandemic. A theoretical and practical concept for project risk management that addresses a range of global and local issues that affect schedule and cost is presented and results indicate that the most significant delays are due to a
... Show MoreThe research aims to measure the accounting conservatism practice of listed companies in the Iraq stock exchange using Basu model to measure the degree of accounting conservatism in a sample of companies of (21) companies for the period from 2007 to 2011, the researcher found that most of the listed companies in the market exercised accounting conservatism when measurement and disclosure of the result of the activity and financial position and there is a variation in the degree of accounting conservatism between economic sectors , which included banking , investment , insurance , industry , agriculture , tourism and hotels.
Because the practice of accounting conservatism properly
... Show MoreThe Supreme Judicial Council decided on July 3, 2003, to set up a court to deal with the issues of publication and media. This court tries to solve the problems of media and publishing in both its civil and penal aspects. The decision of establishing the court represents a new and important step to be taken by the Iraqi Judicial Council for the tremendous development witnessed by media sector in general and press in particular especially after 2003.
This study includes two main axes: the first one deals with the most important crimes of publication in the Iraqi legislations such as the crimes of defamation, libel, insult, indecency, and incitement; the second deals with an analytical survey of the completed cases i.e. the issues tha
This research addresses a problem manifested in a main question: what is the role of the digital media in marketing the artistic products? in order to determine the role played by the digital media in the disclosure and promotion of the artistic product, its price and places of distribution, as the basic elements of the marketing mixture.
This is a descriptive research in which the researcher used the survey method to check the opinions of a sample chosen according to the (proportion) method from the research community represented by instructors and students of the college of Fine Arts- University of Dayala.
... Show MoreKE Sharquie, RA Najim, RK Al-Hayani, AA Al-Nuaimy, DM Maroof, Saudi medical journal, 2008 - Cited by 74