شهد عام 2003 جملة من التغييرات الايجابية فيما يخص الدور السياسي للمرأة في كل من العراق والاردن فقد أسهمت المتغيرات الدولية، ولا سيما انتشار مفاهيم الديمقراطية، وحقوق الإنسان، والتمكين السياسي للمرأة، في تعزيز حضور النساء داخل المؤسسات السياسية في البلدين، سواء عبر التمثيل البرلماني أو المشاركة في مواقع صنع القرار. في العراق مَثل عام 2003 نقطة تحول رئيسية وجاء بجملة من التغييرات الايجابية التي جعلت العراقيين متحمسين للمرحلة الجديدة ومن اهم المحاور والتي اشعلت التغيير الديمقراطي هو تضمين النساء بنسبة 25% في البرلمان العراقي. في المقابل شهدت الاردن اصلاحات واسعة لتقوية دور المرأة السياسي تمثلت في تعديل قوانين الانتخابات وتوسيع مقاعد الكوتا. لكن بعد 22 عاماً مورست فيها الكوتا هل اسهم هذا النظام في تحقيق تمثيل فعال وحقيقي للمرأة ام اقتصر على التمثيل الصوري او الشكلي دون ان يترجم الى تمكين سياسي حقيقي. لذلك يهدف هذا البحث الى تقييم فعالية الكوتا النسوية في ايصال نساء الى قبة البرلمان يعملن في مصلحة النساء. حيث تفترض هذه الدراسة بان رغم النجاح العددي للكوتا النسائية في رفع نسبة تمثيل النساء في البرلمان العراقي الا ان هذا النظام لم يؤدي بالضرورة الى تمكين سياسي للمرأة او تغيير ملموس في السياسات العامة المتعلقة بقضايا النساء.
Raghad Fattah RADHI
Abstract
The economic and financial crises in the world economy series led to increased awareness of the importance of the internal control system, because it is one of the main pillars of any economic unit, as it works to verify the application of policies, regulations and laws and verification of asset protection from theft and embezzlement procedures, it is also working on trust accounting information imparted through the validation of accounting information, analyze and detect the misleading.
The existence the internal control system a factor in many of the accounting practices that limit the ability of the administration to produce misleading financial reporting
The
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Abstract
The developments of technology and information that is sweeping the world based on the factors of pressure on the accounting profession in general, and the authors of the accounting information. That becouse the makers of administrative decisions have become in need of new information fit and the environmental situation of the new competition and try to enter new markets,
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The research has handled an important service sector in Iraq which is the municipals sector since it is connected directly and closely with the services presented to the citizens, and because the process of accomplishing the projects needs planning and scheduling for implementing these projects according to the available financial allocating and it was no choice but finding modern methods that help succeeding the processes of planning through making use of Geographic Information system (GIS) in providing the necessary information in scheduling the projects since it is considered as one of the tools that conveys the occurred in collecting the huge amount of the locative d
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It has become clear to see the role of the small and medium enterprises in the economy, and for the continuity of these projects it is necessary to supply finance from the banks, How ever the latter suffers risk of lending.
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The understanding exchange rate policy is fundamental in order to identify the mechanism by which works out macroeconomic, And the vital for macroeconomic analysis and empirical work to differentiate between the de facto regimes and de jure regimes, Where the proved surveys and studies issued by the international monetary fund that there is divergence between the de facto regime (Regime of exchange applied by the country actually) and between the de jure regime (Regime de jure through the documents and formal writings of officials of the central bank), And launched studies on the de facto regime (Being a the basis of evaluating monetary policy) Stabilized (peg-like)arrangements or
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