يتناول هذا البحث موضوع مهم في تاريخ العراق في العهد الملكي يتمثل في الانقلاب العسكري الذي قام به عدد من قادة الجيش العراقي بقيادة الفريق بكر صدقي رئيس أركان الجيش العراقي سنة 1936م وتم تشكيل حكومة من الانقلابيين استمرت حوالي تسعة أشهر وكتب عنها الكثير بعض هذه الكتابات كانت مع الانقلاب وبعضها كانت ضده وجاء هذا البحث ليسلط الضوء على ألصوره الذهنية التي حاولت ان ترسمها الصحف العراقية في حينها وتم دراسة الموضوعات التي تتحدث عن الانقلاب في واحده من أهم الصحف العراقية في ذالك الوقت وهي جريدة الأهالي التي كانت تصدر عن جماعة الأهالي وهي جريده يوميه سياسيه جامعة صاحبها ومديرها المسؤول المحامي عبد القادر اسماعيل كما جاء في ترويسة الجريدة وجاء هذا البحث في ثلاثة محاور تناول المحور الاول الإطار المنهجي واشتمل عل مشكلة البحث وأهميته وأهدافه والمنهج المستخدم فيه وأدوات وطرائق البحث العلمي وعينة البحث . اما المحور الثاني فكان الاطار النظري للبحث حيث قام الباحث فيه بوصف متغيرات البحث الاساسيه وهي الصورة الذهنيه حيث اشتمل على تعريف الصورة الذهنيه حيث تناول الباحث عدد من التعريفات التي تناولها الخبراء والباحثين في مجال الصورة كما تناول وظائف الصورة الذهنيه وخصائصها وعوامل بنائها وتناول ايضا وسائل الاعلام وبناء الصورة الذهنيه كما تناول المحور الثاني وصفا كاملا للانقلاب حيث شمل نبذة عن حياة بكر صدقي والاعداد للانقلاب وتنفيذه وتشكيل حكومة من الانقلابين وحل المجلس النيابي ومقتل بكر صدقي اما المحور الثالث فتضمن الاطار التحليلي حيث شمل تحليل موضوعات الانقلاب في جريدة الاهالي والبالغه(260) موضوعا تراوحت بين الاتجاهات السياسية والاجتماعية والوضع الاقتصادي والوضع الثقافي والتعليمي والوضع العسكري وفي النهاية توصلت الدراسة الى عدد من الاستنتاجات في ضوء نتائج التحليل التي تناولها المحور الثالث.
This paper studies the investment project evaluation under the condition of uncertainty. Evaluation of investment project under risk and uncertainty is possible to be carried out through application of various methods and techniques. The best known methods are : Risk-adjusted discount rate , certainty equivalent method , Sensitivity analysis and Simulation method The objective of this study is using the sensitivity analysis in evaluation Glass Bottles project in Anbar province under the condition of risk and uncertainty.
After applying sensitivity analysis we found that the glass bottles project sensitive to the following factors (cash flow, the cost of investment, and the pro
... Show MoreFrom the above we conclude that the Peronist represents one of the distinguished scientists who had a prominent role in supplying the Arab and Islamic Heritage Library scientific achievements that have had their impact on the Arab-Islamic civilization at a high level of knowledge has given us
The studying trying to determine the role of Strategic Intelligence on the Process of Green Manufacturing of Sample of Mineral water factories at Dahuk city. The study submit a theoretical frame of Strategic Intelligence and Green Manufacturing, a supposed sample, had been set to reverye the nature of the relations and effect in the study Varity, the study depend on group of the main and branch concurring with the relations and effect between the Strategic Intelligence and Green Manufacturing to answer the following questions about research to problems:
What are the relationships and effects between stra
... Show MoreThe development of the world, and in light of the intensity of competition highlighted the need to research and create a sustainable competitive advantage is sustained from an internal source in the company earned by the scarcity and difficulty of imitation by competitors, and this source is green innovation. In order to achieve the objective of the research, which is the diagnosis and analysis of the relationship between green innovation (in products, processes) and sustainable competitive advantage in the group of companies Kronji, was developed a default model of the research reflects the nature of the relationship and influence among its variables, the research adopted the questionnaire as a key tool for collecting data and i
... Show MoreThe current study aims to apply the methods of evaluating investment decisions to extract the highest value and reduce the economic and environmental costs of the health sector according to the strategy.In order to achieve the objectives of the study, the researcher relied on the deductive approach in the theoretical aspect by collecting sources and previous studies. He also used the applied practical approach, relying on the data and reports of Amir almuminin Hospital for the period (2017-2031) for the purpose of evaluating investment decisions in the hospital. A set of conclusions, the most important of which is: The failure to apply
... Show MoreThis research aims to study the target costing and value chain with their complimentary relationship in reducing product costs, meeting the needs of customer, and achieving strategic competitive advantage for manufacturing corporations in response to face international competition, technological development and continuous changing expectations of customers. No doubt, the target costing and value chain both currently occupy a great deal of the attention of managers and accountants at the manufacturing corporations due to the significance to insure their continuity, growth and development. This significance has been the main motive to examine the role of target costing and value chain in a sample of public corporations of the
... Show MoreThe research aims to identify the level of increase or decrease the product cost through the activity based flexible budgeting that gives us the chance to follows the cost since the product is planed to be made till it appears in the market and it also helps to fined out any problems that are expected to happen in the future and to put the costs under control, also to know much the surveying affects the perfect use for the complete resources in order to be used in the demanded way, the research is divided in to three sides ,the first is specialized for the theoretical side, the second is for the partical side, while the third side is specialized for the conclusions and recommendations.  
... Show MoreTax justice is one of the important principles that any tax system seeks to achieve because it is an important and important pillar of the tax because it has negative repercussions on the tax accounting process on the one hand and the low tax revenues on the other hand. Therefore, countries have sought through their tax systems to use methods and methods In the process of estimating taxable incomes to achieve that justice depending on the awareness of their communities. The method adopted differs from one country to another according to the knowledge and understanding of the society of that state for taxation and its role in economic, social and political life. In Iraq, the General Authority for Taxation Methods of estimating taxable inc
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Abstract
This research aims to identify the relationship and the impact of the behavior of organizational citizenship in the performance of employees, as practiced behaviors organizational citizenship substantial role in achieving the objectives of both the organization and its staff at the same time, so it affects a large extent on the characteristics and performance of individuals employees and thus influence the success of the organization as a whole, problem of the research has indicated that there is a clear failure in the study of the impact of the behavior of organizational citizenship in the performance of employees, was chosen
The performance evaluation had Focused for many years ago on The financial factors which are Not enough for the contemporary business organizations. So in order to get useful information it con used The balanced score card which can used to offer information about some measurement on which the level of the act actual performance is determined.