ان العلاقة ما بين الحكومة المركزية واقليم كردستان يحكمها نوعا من مظاهر التوتر الذي يتعلق بالاختصاصات الموزعة ما بينهما، والمشكلة الاساسية ذات علاقة بالتأويل الدستوري، فمنذ العام 2003 ومروراً بالإعلان الدستوري ونحن نعاني من قضية شائكة وهي ما الصلاحيات التي تتمتع بها الحكومة المركزية قياسا بالصلاحيات التي يتمتع بها اقليم كردستان، وتوزيع الثروات والموارد الطبيعية وغيرها من المسائل الخلافية بين ممثلي الكتل السياسية في الحكومة العراقية الذي ادى الى انتاج الفوضى السياسية التي يعاني منها المشهد السياسي العراقي، ومن هنا يحاول الباحث عن طريق مضامين بحثه بيان الاشكالية التي حكمت انساق العلاقات ما بين الحكومة المركزية وحكومة اقليم كردستان والمتمثلة بمسائل خلافية متعددة ابرزها نصوص الدستور العراقي الدائم للعام 2005 وما شابها من اشكاليات ذات علاقة بالتأويل الدستوري ما بين الجانبين، وادارة ملف كركوك والمناطق المتنازع عليها، والموازنة العامة، وطبيعة الاختصاصات والصلاحيات التي تتمتع بها الحكومة المركزية مقارنة بإقليم كردستان
The study focused on the identification of the natural relation between the organizational components, and the most important is the organizational structure, which not hid its effect on each function and operation of the organizational structure through commanding the individual craters and its forms according to the requirement of these function, also it has relation with an organic synthesis that between the dimensions of the organic synthesis and the practice side in the commission of Integrity.
The problem of the research pensioned in some questions about hypothesis and theoretical parts, in which they go a mention about the hypothesis questions is to use all the knowledge's in this atmosphere and th
... Show MoreThe issue of auditing contracts according to the related services is one of the important topics It has also become necessary to develop traditional procedures and auditing according to international standards to improve the profession of accounting and auditing. From this standpoint, the research aims to indicate the reflection of the contracting audit in accordance with the related services on the auditor's report. in line with the new directions regarding the need to adopt international standards in the Iraqi environment as the research problem focused on the non-comprehensiveness of the audit programs that deal with auditing contracts according to assurance commitments to contribute obtaining Governing evidence, The research
... Show MoreThis research deals with a jurisprudential manuscript with study and investigation by Sheikh Ibrahim Al-Kurani, one of the prominent Kurdish scholars in the eleventh century. Some claim that it is heresy in the religion, and that the Prophet, may God bless him and grant him peace, did not do it.
The Sheikh responded to that, confirming its permissibility, and that it does not fall within the innovated matters, based on its permissibility on the two Eids and other religious occasions, and also that the issue of supplication with acceptance was legislated for the sake of worship without specifying it to one without the other, and it is known that prayer is one of the greatest acts of worship. supplication that fasting is accepted;
... Show MoreIn his post colonial novel, In the Skin of a lion, the Canadian/Sri Lankan writer,
Michael Ondaatje is so interested in the term "Post colonialism" because he wants to show
that the term doesn't only refer to a period of time that comes after colonialism. In other
words, post colonialism is not only referred to as a literal description of formerly colonial
societies. He deals with the termas a literary genre and an academic construct that describes
the global conditions of a man after a period of colonialism. He shows that post colonialism is
a theory that tries to examine and explore the different styles and faces of European authority
to control the colonized. Ondaatje's attempt through such term is to unmask Europ
This study aims to deliver the woman’s image and to unveil on how to be introduced in the TV series. The research is based on the survey method-using content analysis tool. The research sample represented in the TV series produced by the IMN, which were displayed in 2014 and used the pattern of Margaret Gallagher to analyze the content of the series in accordance with the frame analysis theory.
The study came up with declination of the woman’s representation compared with man in Iraqi TV drama, also the study finds that the series introduced the woman according to the personal, social, political, and economic frames in a standardizing method. It focuses on the characteristics always attributed to it as showing her obedient of the
After the death of the founder of Monarchy in Iraq (King Faisal I),the political situation was disturbed, and the new king (King Ghazi)did not have any political background orpractice in the rule of the kingdom It was in 1933 (a year full of loosing ) as stated in the National Fraternity Newspaper article because of the hatred between the Iraqis (The Assyrians mutiny and rebellion clans Euphrates
Opposition newspapers have contributed to unify public opinion on internal issues, including the issue of foreignelectricity companies , such as Alstaklal Newspaper ,Alahaaly and Alakhaa and Alakab .Because of the attitudes of these newspap
... Show MoreThe study aims to indicate the role of strategic financial accounting in the service investors to take appropriate decisions in the future, Through what is provided by the strategic accounting, the future of information and data that enable the investor to make future investment decisions appropriate، If no longer traditional financial accounting putting meet all existing and prospective investors Requirements، That reliance on historical data and information already signed and neglected aspect of future, From this point it was to highlight the role of strategic financial accounting to contribute in this area.
The researcher highlighted the general budget in Iraq for the period (2003-2018) facing the challenges of administrative and financial corruption, in addition to the fluctuations in oil prices, the repercussions and many problems suffered and will suffer the Iraqi government in the process of preparing the general budget of the state and weak contribution of the agricultural and industrial sectors and other economic sectors and neglect altogether, oil has become the main supplier in funding Iraq's budget after 2003, and the impact on the unemployment rates in Iraq, which recorded fluctuating rates and then increased during the period (2012-2018) to achieve this, an inductive method was adopted, using theoretical and descriptive a
... Show Moreسياسات الاتحاد الاوروبي والولايات المتحدة الامريكية تجاه ازمة الشرق الاوسط بعد الحادي عشر من ايلول
Since the end of World War II, the United States of America began to look at the Gulf States and Iraq due to the possession of huge quantities of oil, after taking the American oil depletion in order to tighten control over the oil of these countries, has pursued various means, political and military, in the framework of its strategy So that it could achieve this control, which focused on control of production and prices, for the conviction that those who control oil impose control over the political decision of the countries of the world.