تعد حوكمة الشركات Governance من المواضيع التي تهم العديد من الباحثين والمنظمات المهنية والدولية في فروع عديدة من المعرفة ، حيث يتضمن مفهوم حوكمة الشركات الاطار الذي يتم من خلاله وضع أهداف الشركات والمتمثله في حماية مصالح حملة الاسهم والاخرين من أصحاب المصلحه ، وتعظيم أداء الشركات وتقليل المخاطر وتحسين فرص الوصول الى أسواق رأس المال. وان احد اسباب ظهور حوكمة الشركات هو وجود عدد من الاختلالات الهيكلية في الشركات ومنها عدم الافصاح الكامل والشفافية فيما يتعلق بالمعلومات المحاسبية ، فضلا عن عدم اظهار المعلومات المحاسبية لحقيقية الاوضاع المالية للشركات والتي تؤدي الى افتقاد الثقة في المعلومات المحاسبية التي تتضمنها التقارير المالية للشركات في الاسواق المالية المختلفة وابتعاد المستثمرين عنها وافتقاد الثقه في مكاتب المحاسبة والتدقيق ، وعدم الالتزام بتطبيق المعايير المحاسبية الدولية على جذب الاستثمار الاجنبي المباشر .ويمكن القول ان الازمات المالية التي حدثت في السنوات الاخيرة والتي ادت الى افلاس العديد من الشركات والمؤسسات العالمية الكبرى وأنهيار بعض الاسواق المالية يرجع بالدرجة الاولى الى عدم الالتزام بالافصاح والشفافية وعدم جودة ونزاهة المعلومات المالية يالنسبة للمساهمين بأعتبارهم المالكين لأسهم الشركات وغيرها. أن وجود نظام حوكمة جيد للشركات يعني المزيد من التدخل والاشراف من جانب المساهمين والجمعيات العمومية على مجلس الادارة واجهزتها التنفيذية من أجل الحد من الفساد المالي والانحراف الاداري .
Disabled people are among the most important groups that need attention, care, and financial and moral care. They cannot fulfill the requirement of life normally without care from a person to meet their special needs. The disability is either mental or physical. The Iraqi government has paid attention to this category by adopting a law for this category, represented by Law No. (38) for the year (2013), which keeps their rights and duties in Iraqi society by establishing institution of persons with disabilities and special needs of the Ministry of Labor and Social Affairs to create a modern society politically, socially, culturally or economically. In view of the importance of this group in society, the media reinforces the communit
... Show MoreABSTRACT The role of specific amino acids namely cysteine, methionine, threonine and asparagine in the protection provided by vamin solution against B-lactam inhibition to E. coli was evaluated in vitro. In minimal medium, Cells were treated with 32 ug/ml of penicillin G, carbencillin, hostacillin, cloxacillin and cephalotin in the presence of specific amino acid supplementations. Deletion of specific amino acids from the media abolished the protection provided by vamin. Threonine was essential for the protection of cells against all tested antibiotics, while cysteine was essential for protection against carbencillin and cephalotin Deletion of methionine or asparagine abolished the protec- tion against carbencillin and to a less extent ce
... Show MorePraise be to Allah, the Lord of the Worlds.
Because it has a prominent role in the life of the Muslim person in particular, and in the stability, security, and safety of society in general, I found it appropriate to participate even a little in solving some of the problems that arise in the nation, and that Adello Badawi in this important issue that concerns everyone without exception And that I show that there are constants in the Koran, from which the scholars of the Ummah derived their evidence on this subject, and that there have been variables have occurred in some Islamic societies, in the issue of blood money that deserves the victim and his family, has allocated talk
Abstract
Objective(s): To evaluate blended learning in nursing education at the Middle Region in Iraq.
Methodology: A descriptive study, using evaluation approach, is conducted to evaluate blended learning in nursing education in Middle Region in Iraq from September 26th, 2021 to March 22nd, 2022. The study is carried out at two Colleges of Nursing at the University of Baghdad and University of Tikrit in Iraq. A convenient, non-probability, sample of (60) undergraduate nursing students is selected. The sample is comprised of (30) student from each college of nursing, Self-report questionnaire is constructed from the literature, for e
... Show Moreان تحليل السلاسل الزمنية من المواضـيع الهامة في تفسير الظـواهر التي تحدث خلال فترة زمنية معينة ان الهدف من هذا لتحليل هو الحصـول على وصف وبنـاء أنموذج مناسب من اجل اعطاء صورة مستقبلية واضحة للسلاسل الزمنية المدروسة وان السلاسل الزمنية اهم الادوات المستخدمة في بناء وتقدير والتنبؤ بالظواهر المختلفة وان الاستدامة المالية هي الحالة التي تكون فيها الدولة قادرة على الوفاء بالتزاماتها الحالية والمستقبلية من غير
... Show MoreSolid waste is considered to be one of the rescuers of pollution in case of neglecting conditions and procedures relating to specific processes of laws, systems, and contracts requirements in addition to recommendations of organizations concerned with environment issue. The environments auditing groups of intosai have taking into account the environments control by various conference and recommended that the Board of supreme audit have and environments controlling taking into consideration auditing procedures on waste management ,and also offered on evidences for experiences of members of countries in order to exchange their knowledge's and experiments .the definition of solid waste and their resources ,risks ,man
... Show MoreIn light of the enquiry raised by the Economist Mary Finn in 1995 concluding that high utilization in absorptive capacity of the economy is of inflationary tendency for industrial countries due to the equality between high rates of utilization of absorptive capacity and resource – shortage conditions leading to price inflation, the same idea was used to prove that budget utilization of operational costs and elevating absorptive capacity at the expense of investment budget leads to inflationary tendency that becomes a burden on financing the step- in policy of the Central bank to control prices through its foreign currency reserves at a time when the economy turned into an importer of non- tradable goods and being subject
... Show MoreIraq is considered the origin of civilization first colonies have been cited in its northern parts , when the first attempt in agriculture and animal breeding were began ,and the cave , were taken as houses. That time the first agricultural colony were colonized in Kirkuk and Mussel . There colonies have been developed to be villages which had another activities in addition to the main activity which was agriculture . The distribution without any administrative planning . Lately , the stochastic distribution starting to disappear due to the planning of cities and their to rural surrounding. This study is involved in the analysis of the patterns of the location distribution of the villages , and the form that taken by the village
... Show Moreالاستثمار الاجنبي المباشر في العراق ودوره في تحقيق التنمية الاقتصادية
Iraq suffers from lack of water resources supply because the headwaters of the rivers located outside its borders and the influence of upstream countries on the quantities of flowing water, in addition to the increase of pressure on available water as a result of population increase and not adopting the principle of rationalization where misuse and wastage and lack of strategic vision to treat and manage water use in accordance with the economic implications fall. This is reflected fallout on water security and subsequently on national and food security, while the issue of using water resources is development top priority in different countries in the world because of the importance of water effect on the security of indivi
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