اصبحت وسائل الاعلام في ظل المتغيرات الجديدة قادرة على صياغة وعي وثقافة وهوية الشعوب الى حد كبير في المجتمعات المعاصرة , وذلك نظرا لما تتمتع به من اليات مختصة في التأثير والمتمثلة عموما في التكرار المتنوع للرسالة الاعلامية وقدرة الخطاب الاعلامي في معالجة القضايا المختلفة فضلا عن تقديم المعلومات وغزارتها وشرحها المستفيض , وقد بات من الواضح جدا مدى التأثيرات الكبيرة التي من الممكن ان يحدثها تعرض الافراد للمواقع الالكترونية للصحف العراقية المتنوعة والتي تشكل لدى الكثيرين جزءا اساسيا ضمن فعاليات حياتهم اليومية , وعلى الرغم من تعدد ادوات ووسائل الاعلام فيما يطلق عليه اليوم بالأعلام الجديد , الا انه من الملاحظ ان ابرز تلك الوسائل هي المواقع الالكترونية للصحف بمختلف اشكالها وتفرعاتها لما تمتلكه من سمات وخصائص جعلتها تتميز عن غيرها من الوسائل ومن المتعارف عليه ان لكل وسيلة اتصالية وظيفة مجتمعية تحققها في المجتمع الذي تتوجه اليه او الذي يتعرض لرسائلها الاتصالية , وهي تمثل الاداة الفاعلة في تشكيل اتجاهات هؤلاء الافراد او تعزيزها, لذا تتمثل مشكلة البحث في مدى فاعلية المواقع الالكترونية للصحف العراقية في تعزيز القيم الايجابية وترسيخها لدى افراد المجتمع, وتسليط الضوء على اهم القيم الايجابية التي يمكن ان تعززها تلك المواقع الالكترونية, في حين يهدف البحث الى تحديد فاعلية المواقع الالكترونية للصحف العراقية والكشف عن قدرتها في تعزيز القيم الايجابية لدى المجتمع, كما ويهدف الى تحديد ابرز القيم التي تحاول تلك المواقع تعزيزها في المجتمع ,وقد اعتمد البحث على اداة الاستبانة في جمع المعلومات والبيانات الميدانية لقياس مؤشرات مستوى الفاعلية للمواقع الصحفية الالكترونية , مستندا الى بناء اسئلة الاداة وفقا للأطر النظرية المعتمدة في البحث , واختتم البحث بمجموعة من النتائج منها ان مواقع الصحف الالكترونية قادرة على تعزيز قيم محددة ومهمة بالنسبة للمجتمع مثل قيمة حب الوطن و قيمة احترام التراث ام التوصيات فكان اهمها • ضرورة ان تقوم المؤسسات الحكومية ذات العلاقة مثل وزارة العمل والشؤون الاجتماعية المعنية بالمجتمع بالاتجاه الى توظيف المواقع الالكترونية للصحف العراقية من اجل بناء وتشكيل ترسيخ القيم الايجابية لما لهذه المواقع من تأثير كبير وفاعل في خدمة المجتمع .
Tow simple, rapid and sensitive spectrophotometric methods for the determination of mesalazine in pharmaceutical preparations have been carried out. The proposed methods depend on oxidative coupling reaction of mesalazine with m-aminophenol in the existence of N-bromosuccinamide in alkaline medium (method A) and 2,6-dihydroxybenzoic acid in the existence of sodium metaperiodate in basic medium (method B) to produce colored products , show highest absorptions at 640 (nm) and 515 (nm), alternately. Beer’s law was consistent in concentrations extent of 1.25-30 and 0.5-12.5 (µg.mL-1) with molar absorptivity of 0.36×104 and 0.77×104 L.mol-1.cm<
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The research aims to achieve the basis of tax justice by making a comparison between the tax accounting process according to the application of the International Financial Reporting Standard IFRS15 and the tax accounting procedures currently used in the General Authority for Taxes to determine the annual and total tax differences, to give credibility and enhance transparency in the reports and financial statements of companies Long-term contracts when prepared in accordance with the requirements of applying the international standard IFRS15 “Revenue from Contracts with Customers”, which increases the possibility of relying on them when calculating taxes. Thus, the resea
... Show MoreThe function of internal auditing has become an important function that aims at achieving objectives that are compatible with these developments and changes that have occurred in many countries in the world, which required the emergence of professional associations and institutes in the profession of internal auditing. Improve the guideline of the internal audit units issued by the Federal Audit Bureau to enhance the efficiency of internal audit performance in Iraqi government units. The researchers adopted the statistical method of proving the hypothesis by constructing a questionnaire that included three main axes: supporting the senior management in adopting the current guide, and the second being the importance of improving t
... Show MoreFollowers and their followers (may Allah be pleased with them all) followed the approach of the guidance and the Sunnah of the Messenger of Allah Muhammad (peace be upon him) in the collection and codification of the hadith of the Prophet Muhammad in various Arab and Islamic areas. Subsequent judge Faqih Abu Bakr al-Ansari had a distinct effect during that time immortalized in the pages of our Islamic history in preserving the Sunnah of our great Prophet Muhammad (PBUH) and documenting the constants of Sharia and Islamic jurisprudence and its importance in the activity of intellectual and scientific movement in the Arab Islamic State.
Since the beginning of 21st century, the prices of Agricultural crops have increased. This Increases is accompanied with that increases of crude oil prices and fluctuation of a dollar exchange rate as a dominant currency used in the global trade. The paper aimed to analysis the short run and long run cointegration relationships between prices of some of Agricultural crops imported by Iraq such as wheat and rice crops and both the crude oil prices and the Iraq dinar exchange rate a gained America dollar using ARDL model. The results show the long run equilibrium between they three variable throng the error correction mechanizem. The results also show the significant and economically sound effects of cru
... Show MoreAbu Al- Qasim Qa ,im Maqam is famous figure in political life of lranian; The life of Abu Al- Qasim Qa ,im Maqam is full of incidents and conflicts in the period of the expansion of foreign influence in lran Abu Al- Qasim Qa ,im Maqam has an important role in the history of Iran Modern political considered him one of the most prominent leaders to the unified Arabian nationalistic liberating Abu Al- Qasim Qa ,im Maqam raised in the history of the Qajar .
The current research studies the aesthetic framework for the dialectical development of the functions of the contemporary theater director in an aesthetic approach to the mechanisms of functional overlap between the dramaturgy and direction functions, and scenography and direction, the detection of the controversial structure of that overlap, and what can be summed up in the following question: (what are the aesthetic approaches of the dialectical development in the function of the contemporary theatre director?). The research is determined by a pivotal aim which is (knowing the aesthetic nature of the dialectical development in
The present article is devoted to the analysis of Arabic phraseological units with a component hand, selected by continuous sampling from the “Training Russian-Arabic phraseological dictionary: about 900 phraseological units” by G. L. Permyakov. Arabic phraseological units with a component hand are modeled as invariant situations (by logical-semiotic models) and figurative statements are expressed by phraseological variants (according to the figurative characteristic of the hand component). The artical focuses on the fact that somatism in Arabic phraseology has a symbolic and symbolic nature, marking various situations of Arabs' behavior, their actions, deeds, rituals, emotional and psychological states, etiquette, in
... Show MoreThis study includes the application of non-parametric methods in estimating the conditional survival function of the Beran method using both the Nadaraya-Waston and the Priestley-chao weights and using data for Interval censored and Right censored of breast cancer and two types of treatment, Chemotherapy and radiation therapy Considering age is continuous variable, through using (MATLAB) use of the (MSE) To compare weights The results showed a superior weight (Nadaraya-Waston) in estimating the survival function and condition of Both for chemotherapy and radiation therapy.
The aim of this research is to study and test the impact of the policy of open-book accounting as one of the cost management mechanisms in achieving the competitive advantage in Jordanian industrial public companies, to achieve the objectives of the study, a field study was conducted by surveying the views of a sample of the accountants of the Jordanian industrial public companies. Hence the arithmetical Means, the Standard Deviations, the Significant Value and the Simple Linear Regression are used to test the research hypotheses and to achieve the research goals. The results of the study showed that there is a statistically significant effect of the policy of open-book accounting as one of the cost management mechanisms in achieving the
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