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.
Banks are considered the main basis of financial sector ,so they must be submitted to sound and strict regulatory system and so as to ensure their operations and according to instructions and regulations , in order to maintain the integrity of the banking sector and financial sector in general .One of the importance regulatory tools that are adopted by the Iraqi Central Bank to control over the banks an financial and periodic statements that are provided by the banks in accordance with planned schedules .The financial statements of the banks must reflect clearly and accurately financial situation and the result of their activities during the period in which they represent to achiveing its purposes.So it has the goal of Search is statemen
... Show MoreAll businesses seek to improve their levels of profits through various means, most notably their marketing channels, which ensure the delivery of their products to their customers in a safe manner in a timely manner. It considers losses to a minimum and that insurance companies place great interest in marine insurance losses because they often constitute huge amounts compared to other losses, hence the problem of research, which is centred on the type and size of the impact owned by the channel The Iraqi insurance company was chosen to be applied according to the intentional sample method because this company is closely related to the subject matter. The research has reached a set of conclusions, most notably that the choice of i
... Show MoreThe Banking Supervision of the most important functions of the Central Bank of Iraq, which he intended to have a strong banking system and a sound and competitive, and exercised control over the banks by inspection bodies to ensure their compliance with the laws, regulations and orders and instructions and the safety of their financial positions.
The research was aimed to release the concept of banking inspection, compliance and problems and obstacles faced by the inspectors, and monitors compliance and down to make recommendations.
Has been reached on a set of theoretical and practical conclusions, including: -
1-confirmed the statistical analysis of the answers to the research sample the importance of the role o
... Show MoreThe research aimed to statement, which impact that the development of Iraqi auditing standards in the fight against corruption and to fulfill the reform requirements by conducting a comparative study analysis with a framework proposal to amend the Iraqi Audit directory number statement (6) issued by the Accounting and Auditing Standards Board of the Republic of Iraq dated 08/24/2002 on audit planning and supervision on the basis of the latest versions of international auditing standards in this regard.
The researchers concluded that there is a need to update the standards (evidence) audit accredited in the Republic of Iraq in accordance with international auditing standards to meet the requirements of the report of the external a
... Show MoreThe worsening of environmental problems has led to them being addressed by many entities, the most important of which are the top regulators. Federal Board of supreme audit Office is one of the most important regulators in Iraq. The problem of the research was the fundamental question of the extent to which the Federal Financial Supervisory Office was committed to implementing and exercising environmental control over the audited ones. The refore, the research was based on the main objective of questioning the role of the Federal Financial Supervisory Office in the exercise of environmental control and the compliance of those under its control, by identifying the antosai standards for environmental control, particularly the stand
... Show Moreتهدف الدراسة الحالية إلى معرفة أثر استخدام نموذج ويتلي في اكتساب طلاب الصف الثاني الأساسي لمادة قواعد اللغة العربية. وللتحقق من هدف الدراسة فرضت الفرضيات الصفرية الآتية: الفرضية الصفرية الأولى هي (لا توجد فروق ذات دلالة إحصائية عند مستوى (0.05) بين متوسط درجات المجموعة التجريبية التي درست مادة قواعد اللغة العربية وفق نموذج ويتلي ومتوسط درجات المجموعة الضابطة التي درست مادة قواعد اللغة العربية وفق الطريق
... Show MoreThe aim of the current research is to recognizing the impact of mind and informational strategy on the achievement with the second intermediate students in the grammar of arabic language, the researcher used a partial-set experimental design and intentionally selected a sample out of the second intermediate class from (AL- Markazya Intermediate school) in the district of Hilla, affiliated which belongs to General Directorate of Babylon Education in the year (2020-2021) for applying the experiment. The sample was composed of (50) students, (25) ones for each group, the experimental group and normal one. The researcher balanced between the two groups in various changes including: (the chronological age counted by months, the academic achie
... Show MoreThe research discusses the problem of salaries in the public sector in terms of the process of analyzing its structure and the possibility of benefiting from the information provided by the analysis process for the strategic planning process, and the General Authority for Groundwater has been adopted and one of the formations of the Ministry of Water Resources, which is centrally funded, to represent the salary structure of its employees (1117) employees be a field of research, as the salary structure in it was analyzed for the period between (2014-2019) using the quantitative approach to analysis and by relying on a number of statistical tools in the analysis process, including mathematical circles, upper limits, lower limits, p
... Show MoreIn the mist of developments in the course of scientific research in general and humanities in particular and the accompanying changes in the visions and policies inspired by the need for these sciences to follow the qualitative methods in dealing with many of the topics or problems that require for their solution to obtain qualitative information which can be provided by resorting to quantitative research. Therefore, a new trend has emerged in many public relations› researchers who believe that qualitative research methods should be used by establishing scientific foundations and methodological classification based on the use of these methods and determining the nature of the subjects applied in them to reach results that are character
... Show MoreThe exercise of citizenship behaviors and their impact on customer loyalty (An analytical study from the perspective of workers in the National Insurance Company).
The Research aims to find out the degree of customers National Insurance company for customer citizenship behavior and its impact on the level oh loyalty from the perspective of employess in the company, as well as the statement of the differences in the answers of employees according to their personality traits. To achieve the goals of research has been the use of the questionnaire as a tool for the collection and distribution of data on a sample of (90) individuals, as was the use of statistical program (SPSS) in the process of statistical analysis methods (mean, sta
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