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واقع خدمة الانترنت من وجهة نظر المستفيدين( دراسة تحليلية)
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 على الرغم من تحقق ثورة هائلة وطفرة نوعية في مجال تكنلوجيا الاتصالات في دول العالم الا ان بلدنا كان محروما من التمتع بهذه التقنيات الحديثة في ظل النظام السابق, وبعد سقوط النظام ووجود بحبوحة من الحرية، دخلت الكثير من هذه التقنيات الى العراق ومنها الموبايل والانترنيت وغيرها من وسائل الاتصال المتطورة.

ويقول (Smith & Fletcher, 2001) في كتابهما Inside Information "ان الانفجار المعلوماتي لم يضربنا بشظاياه بعد، ولن يحدث ذلك ما لم تصل شبكة الانترنت الى كل مرفق وبيت، ومثلما حدث مع الشبكة الكهربائية التي اعقبت اكتشاف الكهرباء، وشبكة الطرق المعبدة التي اعقبت اختراع السيارة، فقط حينها سنلمس التأثيرات الحقيقية لهذا الفتح المعرفي، وعندها سيكون العالم في وضع جديد".

ان هذا الرأي إذ ينطلق من بلد كبريطانيا حيث يحتل مرتبة متقدمة في عدد مستخدمي الانترنت قياسا الى عدد السكان (تتجاوز 50%)، وهو يشكو من ان التغيير الجوهري الذي يتوقعه ان يتسبب به الانترنت لم يحدث بعد لمحدودية استخدام الانترنت عبر العالم، وهذا ما جعل هذا البحث ان يطلق تساؤلا جوهريا عن مستوى الاستخدام الحقيقي لخدمة الانترنت في العراق، وعن نوعية الخدمة المتاحة، وعواقب ذلك.

          فلم يكن الانترنيت في العراق متداولا، أو حتى معروفا، الا على نطاق محدود جدا قبيل 9 نيسان 2003, لتعقبه بعد أسابيع قليلة ثورة في الانفتاح على العالم وخاصة في مجال الاتصالات, وبرغم ما لهذه الوسائل من اهمية بالغة في اختزال الزمن وتقليل كلف الاتصال، الامر الذي اكد حقيقة ان العالم يعيش في قرية واحدة، الا ان الكثير من الشباب والمراهقين استغلوا هذه الوسائل لتفريغ شحناتهم العاطفية وجعلوها وسائل للغزل المباح وغير المباح, ولم تمض سوى أسابيع قليلة حتى انتشرت الصحون اللاقطة على سطوح البيوت والعمارات ليلتقط الناس بكل شغف، قنوات فضائية حرموا منها بسبب السياسة المغلقة التي اتبعت في البلاد طيلة 35عاما, كان الانترنت واحدا من التقنيات التي تلقفها العراقيون، بعد ان حرموا منها، ليبحروا خلالها في بحور الويب والمواقع وربما كان احدهم يسمع باسماء مثل (مايكروسوفت) و(غوغل) و(ياهو) لأول مرة.

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Publication Date
Sun Oct 01 2023
Journal Name
Baghdad Science Journal
Evaluation of the cytotoxic effects of the colchicine compound isolated from the leaves of Calotropis procera (Ait) against MCF-7 and SK-GT-4 cancer cell lines.
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Alkaloids are regarded as important nitrogen-containing chemical compounds that serve as a rich source for discovering and developing new drugs where most plant-origin alkaloids have antiproliferation effects on different kinds of cancers. Alkaloids’ continence of Calotropis procera leaves are detected by two biochemical alkaloid reagents. Also GC-MS analysis for leaf alkaloid extract was done that showed the existence of one type of alkaloid compound at retention time12.8min detected as colchicine (C22H25N06( by comparing it with colchicine standard reference (Sigma Aldrich) with M.wt 399g/mol and percentage area 7.1%. Furthermore, identification, separation, and purification

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Publication Date
Sun Dec 20 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Importance of obligation to the rules of professional conduct and its impact on tax revenues: An applied research in a sample of companies registered at the Department of the Public Authority for corporate taxes
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The researcher  tried to show the importance of obligation with the rules of professional conduct set by the Association of Accountants and Auditors of Iraqis when expressing an opinion the financial statements submitted tax administration and enhance the confidence of these lists, and adopted in the tax settling accounts process and its impact on tax revenues, and touched a researcher at the theoretical side of the search to the problem of research and of my Is there a trace of non- not to obligation by the rules of professional conduct in Iraq affect the tax revenue with the rules of professional conduct in tax revenue for companies research sample, the research aims to study the rules of professional conduct set by the Associatio

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Management Representations Effect on Auditor Responsibility: Applied Research in a sample of Companies under Control and Audit of BSA and private sector auditing offices
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Management Representations Letter plays a significant role as an evidence to get conclusions the Auditor is looking for. These conclusions could show the professional opinion of auditor over the fairness and integrity of financial statements for many issues and numbers that management claims, Hereby, the research aims at highlighting the importance of Management Representations Letter and the way of using as an evidence with expressing its meaning and means of application in addition to identify the Responsibility of Auditor on that Letter, This research discusses also the effect of Management Representations Letter on the credibility of financial statement and enhancing the credibility of the submitted reports, From other side, in the t

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Implement some basic health accreditation standards Issued by the Health Care Accreditation Council (HCAC) for auditing the Performance of Hospitals: Applied research at the Education Children Protection Hospital
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The health care provided by health institutions and all kinds suffers from many problems, and since the health services provided are related to human life, it is necessary to shed light on this activity and identify the causes of these problems. This research aims to Definition of health institutions (hospitals) Performance audit of these institutions according to the latest indicators, which are the standards of health accreditation for hospitals, specifically the basic standards issued by the Health Care Accreditation Council (HCAC) to reach the level of performance and Knowledge of Constraints that lead to in an acceptable manner consistent with the approved standards. In theoretical and practical study, a number of conclusions were r

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Publication Date
Fri Nov 11 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of auditing in analyzing the relationship between the governance of investment policy and the cost of debt and its reflection on the continuity of the institution: (بحث تطبيقي في عينة من الشركات المدرجة في سوق العراق للأوراق المالية)
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The research aims to determine the effectiveness of auditing in light of the relationship between the governance of investment policy and the cost of debt in companies listed on the Iraqi Stock Exchange. The problem of the research is to raise the question about the effect of the governance of investment policy and the cost of debt on the effectiveness of auditing and auditors. During the research, the most important of them were: the existence of an impact relationship on the effectiveness of auditing through the relationship between the governance of investment policy and the cost of debt. The companies listed in the Iraqi Stock Exchange lack an effective proposed guide or framework dealing with the governance of investment policy desp

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Using Pomegranate Peel Extract to Change the Adverse Effect of Ethephon by Enhancing its Antioxidant, Anti-inflammatory, and Anti-apoptotic Effects in Rats
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Organophosphorus insecticide and growth regulator namely Ethephon (2-chloroethylphosphonic acid) are widely used as a ripening process accelerator and a cultivation duration inhibitor. Pomegranate extract (PPE) has recently been taken into consideration due to its pharmacological effects especially those associated with renal diseases. Thus, this study aims to investigate the possible protective effect of PPE against ethephon-induced nephrotoxicity in rats. In this study four groups of adult male rats were divided into control group, PPE 400 mg/kg group, Ethephon 250 mg/kg group, and finally, PPE + Ethephon group (treated with the same dose of PPE group and Ethephon group). In the current study, kidney function parameters (KIM-1, creatin

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Publication Date
Mon Dec 28 2020
Journal Name
Journal Of The College Of Education For Women
Expressing the Bewilderment of the Modern Man through Silence in Samuel Beckett’s Happy Days: بسعاد ماهر محيل, ومنذر عبد الرزاق سبع
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Samuel Beckett’s Happy Days (1961) clearly portrays a lack of communication among the characters of the play which refers to the condition of modern man. This failure of communication led Samuel Beckett to use a lot of pauses and silences in all plays written instead of using words. To express the bewilderment of the modern man during the 20th century, Beckett adopts the use of no language strategy in the dramatic works. After World War II, people were without hope, religion, food, jobs, homes, or even countries. Beckett gave them a voice. He used a dramatic language out of everyday things, in which silence was part of the syntax as a poetic repetition. Language is no more important to the modern man; instead, he us

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the impact of internal control on tax performance using balanced score card indicators: An applied research in a sample of the branches of the General Tax Authority in Iraq
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This research dealt with the impact of internal control on tax performance using balanced scorecard indicators because of its special importance in improving tax performance and reform. The internal control system is a safety valve for senior management in all organizations, it plays an important role in the regularity and development of work and the fight against corruption To provide reliable and accurate data and information, follow up on compliance with laws, regulations and instructions. The aim of this research is to demonstrate how control affects tax performance and how to adapt internal control components to improve tax performance. In the General Authority for taxes and its branches,. The research resulted in a number of conclu

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Publication Date
Mon Dec 05 2022
Journal Name
Baghdad Science Journal
Effects of Castor Oil Nanoemulsion Extracted by Hexane on the Fourth Larval stage of Culex quinquefsciatus from Al Hawizeh Marsh/Iraq, and Non- Targeted Organism
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           The current study aims to show the importance of plant products as mosquitocides against Culex quinquefasciatus. Castor oil Nanoemulsions were subedit in various ratios including castor oil, ethanol, tween 80, and deionized water by using ultrasonication. Thermodynamic, centrifugation, PH, assay which improved that the formula  of 10 ml  of castor  oil, ethanol  5ml, tween 80 (14 ml) and deionized water 71ml was more stable than other formulas. The stable formula of castor oil nanoemulsion was characterized by transmission electron microscopy (TEM) and dynamic light scattering (DLS). Nanoemulsion droplets were spherical in shape and were found to have a Z-average diameter of 87.4nm. A concentration of ca

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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Fractally Generated Microstrip Bandpass Filter Designs Based on Dual-Mode Square Ring Resonator for Wireless Communication Systems
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A novel fractal design scheme has been introduced in this paper to generate microstrip bandpass filter designs with miniaturized sizes for wireless applications. The presented fractal scheme is based on Minkowski-like prefractal geometry. The space-filling property and self-similarity of this fractal geometry has found to produce reduced size symmetrical structures corresponding to the successive iteration levels. The resulting filter designs are with sizes suitable for use in modern wireless communication systems. The performance of each of the generated bandpass filter structures up to the 2nd iteration has been analyzed using a method of moments (MoM) based software IE3D, which is widely adopted in microwave research and in

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