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.
Abstract:
The aim of this research to try to determine the type of expected relationship between inflation as the explanatory variable and market performance as a dependent variable, for that used data issued and published by the Central Bank of Iraq and the Iraqi Stock Exchange for a sample consisting of (159) observations using the intentional or intentional sampling method for the period extending between the months (January 2010 to March 2023), in the light of each of the Consumer Price Index (CPI), the Iraqi Stock Exchange Index, the number of traded shares and the number of market capital shares to ex
... Show MoreIslamic banks are a financial institution that is interested in attracting financial savings from financial entities and directing them towards those with financial deficits, both for consumption purposes or for investment purposes. It provides banking services provided by commercial banks and other services But based on the principles and principles of Islamic law, and because of its recent emergence in Iraq, its ability to attract savings is not like non-Islamic commercial banks, which puts them in the option of using their capital to achieve its objective of banking. The research started from the premise that "Islamic banks in Iraq during the period (2008-2012) rely on their capital to perform their activities more than they rely on d
... Show Moreهدف البحث الى بيان تأثير بناء المقدرات الجوهرية المتمثل ابعادها بـ (التعلم التنظيمي ، المرونة الاستراتيجية ، المقدرات التكنولوجية، رأس المال البشري) في ادارة الايرادات الضريبية المتمثلة ابعادها بـ (فاعلية الادارة الضريبية ، الكفاءة في العمل ، التشريعات الضريبية) وتم اعتماد الاستبانة كأداة رئيسة في جمع البيانات والمعلومات من العينة البالغ عددها (35) مبحوثاً ممن هم بموقع (مدير قسم ، وكيل مدير قسم، مسؤول شعبة) ف
... Show MoreThe research aims to shed light on the role of SAIs and the nature of their work, with the definition of the concept of quality reports and to clarify the reality of quality in the FBSA reports, the researchers reached to conclusions, including: The quality of the SAI reports is a requirement seeks to achieve any regulatory system in order to develop audit work output of the form in which its impact is reflected positively on the performance of the entities controlled, and researchers gave a set of recommendations, including: the need to increase community awareness of the importance of the FBSA Supervisory reports through conferences, seminars and workshops and that FBSA to follow-up reports, and check the quality continuously to the fa
... Show MoreThe insurance companies are one of the organizations that rely mainly on human capital to underwriting to insurable risks because most of risks have many variables, so the aim of the research is to show the level of interest of the researched company in human capital, the reality of the underwriting policy in it, and the relationships of correlation and effect between them, and the approach has been used Analytical descriptive, as books, research and other related sources were used for the purpose of completing the theoretical side, on the practical side, a questionnaire was prepared, which represents the main tool for collecting data and distributed to a random sample of 64 people from underwriting managers and employees in spec
... Show MoreResearching performance audits according to the dimensions of financial sustainability in light of the scarcity of resources and economic and social transformations in the business environment is of utmost importance in the non-profit non-governmental organizations in achieving the goals and correct the path and address deviations, and help them in improving the outputs of processes and associated procedures and capacity The research was based on the hypothesis that the existence of a performance audit program in accordance with the dimensions of financial sustainability leads to the measurement of the commitment of the Olympic Committee. National Iraqi indicators of financial sustainability of the dimension of revenue in order to improv
... Show MoreThe developments accelerated in technology and rapid changes in the environment and increase numbers industrial countries and different desires and requirements of customers, lead to be produced in large quantities is not feasible due to changes listed above as well as the need to product variety and change in tastes and desires of consumers, all above led not to enable companies to discharge their products in the case of mass production and created the need to devise ways and new methods fit with the current situation, and accounting point no longer the traditional accounting systems able to meet the requirements needed by the companies to make decisions and know where waste and loss of resources resulting to invent new style away from
... Show MoreThe research aims to identify banking stress tests, which is one of the modern and important tools in managing banking risks by applying the equations of that tool to the sample. The banking sector considered one of the most vulnerable to sudden and rapid changes in an unstable economic environment, making it more vulnerable. Therefore, it is necessary to establish a special risk management section to reduce the banking risks of the banking business that negatively affect its performance.
The research concluded that there is a direct relationship between stress tests and risk management, as stress tests are an essential tool in risk management. They also considered a unified approach in managing bank risks that helps the bank to
... Show MoreAbstract:
In the name of God , most Gracious , most merciful
The Holy Quran conciders the celestial book which consults
languages with its accents , and consults the people with their circumstances
and it takes care of all worships.
We find that Holy Quran consults atheist human and afaithless one ,
therefore , it aspect the orabion of God to human “s heart as a results , it is
one of an incapacitation of Holly Quran in This research.
WE try to taik about special vocables which relate to hearts of
unfaithful hummance , so we mentio these vocables in a guidance hierarchy
table in the end of this research.