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دور المرشـد النفســي في المؤسسـات التعليمية لوقاية الشباب من آفة المخدرات
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تتنوع الإمراض التي تدعى بإمراض العصر وتتعقد باستمرار والتوازي مع تقدم البشرية في مجالات التطور العلمي والاجتماعي ومختلف مجالات الحياة الأخرى .

فبالإضافة  إلى الإمراض الفيروسية والعضوية والنفسية هناك مرض تعاطي وإدمان المخدرات (الهاشمي ,  2002  ، ص1).

لم يعد خافيا على احد إن خطر الإدمان على الكحول والمخدرات والمؤثرات العقلية أصبح اليوم يهدد امن وسلامة العديد من دول العالم ويعرضها إلى ضياع عدد كبير من شبابها والذي ينتهي رحلتهم مع الإدمان إما المرض أو إلى التشرد والجنون أو إلى الموت .(مجلس وزراء ،269,1993)                

ولقد اتفق المجتمع الدولي بمافيه المجتمعات العربية والإسلامية على إن المخدرات أصبحت إحدى اكبر المشكلات التي تواجه الدول قاطبة وباتت هاجسا مزعجا ومؤرقا يهدد الأجيال المعاصرة من الشباب ويتوعد الأجيال القادمة منهم بأخطر الإضرار .

وقد ازدادت في الآونة الأخيرة خطورة هذه الظاهرة خصوصا حين انتشرت في صفوف الشباب بالخصوص (ذكوراً وإناثاً)هذه الفئة التي تشكل عصب كل امة من الأمم او مجتمع من المجتمعات.

وفي الآونة الأخيرة توسعت دائرة انتشارها أكثر من أي وقت مضى فشملت قاعدة عريضة من بني الإنسان كبيرة وصغيرة حتى ظهرت نتائجها الخطيرة فكثر الحديث عنها على مستوى مجموعة من الهيئات والمؤسسات (علمية وأكاديمية اجتماعية ،طبية ,أمنية)              (لحمر ،2006،1)

وفق تقرير الأمم المتحدة لعام(2000)عن ظاهرة المخدرات فقد وصل عدد الدول التي تعاني من تعاطي المخدرات والإدمان إلى (134)دولة والتي تعرف بالدول المستهلكة للمخدرات أي إن مواطنيها ورعاياها يستخدمون اويدمنون  المخدرات كما تمر المخدرات وتعبر الحدود بين قرابة (170)بلد حول العالم كما بلغ حجم الاستثمار العالمي لتجارة المخدرات (500)بليون دولاراً سنوياً وهي تمثل المرتبة الثالثة من حجم التجارة العالمية بعد تجارة النفط والسلاح(خطاب ،55,2008)

ويبلغ ما نفقه الولايات المتحدة في عام 1986 على ثمن المخدرات 60 إلف مليون دولار حسبما ذكره الرئيس ريجان في بيان تلفزيوني في حملته ضد المخدرات

وإن ماتنفقه الأمة العربية على الخمور والمخدرات ما قيمته 64 إلف مليون دولار سنويا (البار ,1998,15)

إن تعاطي المخدرات والإدمان عليها خاصة بين جيل الشباب في تزايد مستمر في جميع إنحاء العالم فقد وصل عدد المتعاطين وفق احدث تقارير للأمم المتحدة لعام 2004 إلى 185 مليون متعاط بزيادة قدرها 5ملايين على التقرير السابق لعام 2003             (علي ،9,2004)

وفي العراق فقد بلغ المدمنين (24000)إلف مدمن مسجل حسب إحصائية الهيئة العراقية الوطنية لمكافحة المخدرات في عام 2005 وهناك أكثر من إلف طفل (10-14)سنة فما فوق مدمن في محافظة بغداد وحدها وان تقرير الأمم المتحدة لمكافحة الجريمة والمخدرات لسنة 2004 يؤكد ان العراق أصبح ممرا رئيسيا لتجارة المخدرات عبر العالم اما التقرير الصادر في بداية 2006 عن زيادة تجارة المخدرات في الحدود العراقية –الكويتية والحدود العراقية الأردنية. (الهاشمي،2002،3)

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Publication Date
Thu Jan 16 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Technological Literacy in Educational Programs in The Department of Accounting: As one of the Resources of Human Development
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Education is considered the corner stone of all nations development. It is the principal way for the development of human sources and the most achievements of the age due to the knowledge of these resources .                                           

   As its active role which accounting departments implement in Iraq universities , (public and private) through their teaching programs , they aim to supply labour-market with qualified cadre graduated as accountants auditors , tax auditors , financial analysts , ac

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Publication Date
Thu Jan 06 2022
Journal Name
Iraqi National Journal Of Nursing Specialties
Relationship between Female Nurses’ Work-family Conflict and their Age at Teaching Hospitals in Al-Nasiriyah City
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الأهداف:  تهدف الدراسة إلى التعرف على مستوى نزاع العمل والأسرة لدى الممرضات  في المستشفيات التعليمية في مدينة

الناصرية , تحديد العلاقة بين نزاع العمل والاسرة و عمر الممرضات في المستشفيات التعليمية في مدينة الناصرية.

منهجية البحث: تم إجراء دراسة  ذات تصميم وصفيي في المستشفيات التعليمية بمدينة الناصرية خلال الفترة من 1 نوفمبر 2020 إلى 1 أبريل 2021 من أجل تحديد ا

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Publication Date
Fri Dec 14 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effect of Electronic Games on Children Behaviors who Attending Teaching Hospitals in Baghdad City
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Objective(s): current study aims to find the effect of electronic games on children's behavior, and find the
relationship between child demographic data and the effect of electronic games on the child's behavior.
Methodology: A descriptive-analytic study was conducted for assessing the Effect of electronic games on
children's behaviors that attending to teaching hospitals in Baghdad city during the period of (October/ 20th
/2017 to March/1st /2018). A (50) purposive (non- probabilistic) sample from: Child Protection teaching
Hospital, Child Central Hospital in AL-Iskan. The sample is selected according to the criteria: Children who
visited the consulting unit of children in the hospitals in the first visit, children in

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of Islamic banks in facing the financial crisis in Iraq from 2012-2014
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The purpose of the research is to identify the role of Islamic banks in facing the financial crisis in Iraq for the period 2012-2014, and highlight the various factors that contributed to the emergence of the financial crisis, as well as to identify the problems and challenges facing the Islamic banking business in Iraq and identify the reasons and find appropriate solutions, And the development of treatments to avoid the occurrence of such problems and overcome them. The main findings of the research are as follows,Islamic banks (the sample of the study) were affected by the global financial crisis indirectly, as the financial crisis turned into an economic crisis affecting the real economy, because the activity of Islamic banks is more

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Crossref
Publication Date
Sun Jan 27 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Inspection In Achieving Banking Compliance: An Applied Study In A Sample o Iraq Banks
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The Banking Supervision of the most important functions of the Central Bank of Iraq, which he intended to have a strong banking system and a sound and competitive, and exercised control over the banks by inspection bodies to ensure their compliance with the laws, regulations and orders and instructions and the safety of their financial positions.

The research was aimed to release the concept of banking inspection, compliance and problems and obstacles faced by the inspectors, and monitors compliance and down to make recommendations.

Has been reached on a set of theoretical and practical conclusions, including: -

1-confirmed the statistical analysis of the answers to the research sample the importance of the role o

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Crossref
Publication Date
Mon Apr 04 2022
Journal Name
Journal Of Educational And Psychological Researches
The Role of Satellite Channels in Imparting Behavior to Children from the Point of View of their Parents in Tulkarm City
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This study aims to identify the role of satellite channels in imparting behavior to children from the point of view of their parents in Tulkarm city. The researcher used a descriptive technique. A sample of (18000) males and females married couples was used above 20 years old in the city of Tulkarm. The study sample size is (201) married couples. It took place in September 2020. The questionnaire was the main tool for collecting data. The study found that the total degree of satellite channels contribution in imparting negative behaviors to children was high, as it reached (72.20%). The total degree of the role of satellite channels in imparting positive behaviors to children was medium, reaching (69.20%). Moreover, the results also indi

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Publication Date
Mon Feb 18 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of the financial Statements in Achieving of the Banking Supervision: An Applied Study in A sample of Iraqi Banks
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Banks are considered the main basis of financial sector ,so they must be submitted to sound and strict regulatory system and so as to ensure their operations and according to instructions and regulations , in order to maintain the integrity of the banking sector and financial sector in general .One of the importance regulatory tools that are adopted by the Iraqi Central Bank to control over the banks an financial and periodic statements that are provided by the banks in accordance with planned schedules .The financial statements of the banks must reflect clearly and accurately financial situation and the result of their activities during the period in which they represent to achiveing its purposes.So it has the goal of Search is statemen

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Crossref
Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of higher Education Institutes in restricting Administrative and Financial Corruption: An Analytic Reading
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Corruption, in all its categories and forms, is regarded as the nowadays virus which has greatly spread in most institutes and society, a matter that cause a great waste of resources.

      According to the reports of international transparency Institute, Iraq is regarded as one of the greatest countries in corruption.

      Regardless of the reasons and forms of corruption, the retreat in work – values and ethics are the main reasons behind that.

      Being the main source of providing qualified staff "educators" for the working market, the high education institutes face great challenges in standing against corruption inside and outside

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Publication Date
Mon Aug 28 2023
Journal Name
Journal Of Planner And Development
The role of environmental taxation and environmental incentives to reduce environmental pollution manifestations in the urban environment
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        The aim of studying the role of environmental taxation is to reduce or mitigate the problem of environmental pollution and obtain a clean environment. And the importance of research lies in the fact that environmental taxation is one of the basic tools to achieve environmental balance. As it is considered one of the sustainable economic tools that focuses on the concept of environmental taxes and fees. Therefore, the incentives stimulated institutions to invest in clean energy and use environmentally friendly machines. Through it, the rules of the competition are updated in favor of organizations that respect the environment so that they can obtain a green competitive advantage. And that the mai

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Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of tax policy in the development of the Iraqi economy: (Applied Research for the period from 1995 to 2010)
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The tax policy is an important tool of fiscal policy tools which is usedasits multiple tools the State seeks to achieve objectives, such as theachievement of economic development.The importance of the research comes from the importance ofeconomic development resulting from economic policies and prudent fiscaland appropriate to the economic situation of Iraq at the moment is the mostimportant tax policy that taxes one of the most important financial instruments.The research aims to clarify the role of tax policy in developing of theIraqi economy.In an effort to achieve the goals researchers tried to prove thehypothesis ((The tax policy and through multiple tools that seeks to contributeto the achievement of economic development in Iraq)).

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