اتجهت المحكمة الاتحادية العليا في العراق الى عدم امتداد رقابتها على بواعث التشريع وحصرت ولايتها على ظاهر النص حين قضت:" .. كما لمست هذه المحكمة من الأقضية الدستورية المقارنة أن ولاية المحاكم الدستورية تنبسط على ظاهر النص ولا تمتد إلى بواعث التشريع وأسبابه البعيدة لأن ذلك يعد من صميم اختصاص السلطة التشريعية ..." (1)    وإذ كانت المحكمة قد دأبت ،بحق، على تمسكها بمبدأ الفصل بين السلطات ، فضلاً عن كونها عدت

تعد مشكلة الضبابية في انجاز المشاريع وبخاصة مشاريع االبنية من المشاكل المهمة التي ينبغي وضع حلول مناسبة لها بغية الحصول على مشروع متكامل وناجح وضمن المواصفات القياسية المطلوبة من خالل االلتزام بوقت االنجاز واستثمار الموارد المتاحة للجهة المنفذة للمشروع افضل استثمار ، ان هذه المشكلة ناتجة عن معلومات او بيانات غير واضحة تعاني من الغموض او بسبب وجود نقص فيها سواء كانت متعلقة بوقت او بتكلفة انجاز المشاريع له

Abstract

The study aims to examine the relationships between cognitive absorption and E-Learning readiness in the preparatory stage. The study sample consisted of (190) students who were chosen randomly. The Researcher has developed the cognitive absorption and E-Learning readiness scales. A correlational descriptive approach was adopted. The research revealed that there is a positive statistical relationship between cognitive absorption and eLearning readiness.

The aim of this research is to measure and analyze the gap between the actual reality and the requirements of the environmental management system in the middle refineries company/refinery cycle according to ISO14001: 2015, as well as to measure the availability of a clean production strategy and test the relationship and impact between the availability of the requirements of the standard and a clean production strategy for the actual reality in the company.

The research problem was determined by the extent to which the requirements of the environmental management system are applied according to ISO14001: 2015 in the middle refineries company? To what extent are the required clean production strategies ava

All businesses seek to improve their levels of profits through various means, most notably their marketing channels, which ensure the delivery of their products to their customers in a safe manner in a timely manner. It considers losses to a minimum and that insurance companies place great interest in marine insurance losses because they often constitute huge amounts compared to other losses, hence the problem of research, which is centred on the type and size of the impact owned by the channel The Iraqi insurance company was chosen to be applied according to the intentional sample method because this company is closely related to the subject matter. The research has reached a set of conclusions, most notably that the choice of i

This study aims to clarify areas of using information technology in accounting and its impact on the profession of auditors by reviewing the concept, types, areas and the importance of information technology and its implications on the audit profession as well as to clarify the extent of contribution of information technology in  developing of procedures of the audit profession and what its requirement, also this study aims to enhance the theoretical side by identifying the views of a sample of auditors in  Arab countries selected (Iraq, Syria, Jordan), for the extent of using of information technology in their work and level of their perception for the importance of that

We have investigated in this research, the contents of the electronic cigarette (Viber) and the emergence of the phenomenon of electronic smoking (vibing) were discussed, although the topic of smoking is one of the oldest topics on which many articles and research have been conducted, electronic smoking has not been studied according to statistical scientific research, we tried in this research to identify the concept of electronic smoking to sample the studied data and to deal with it in a scientific way. This research included conducting a statistical analysis using the factor analysis of a sample taken randomly from some colleges in Bab Al-medium in Baghdad with a size of (70) views where  (КМО) and a (bartlett) tests

Still Financial institutions, including banks, a key target for money launderers to transfer illicit funds to the legitimate funds and by weaknesses in the internal audit procedures applied in the banks or through a lack of legal structure to combat this phenomenon in addition to the procedures by other regulations                                                                

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في تعزيز بيئة الانتاج الرشيق استخدام اسلوب S -5