مـن المعـروف ان طبيعـة العلاقـة مـا بين العـراق والولايـات المتحـدة الامريكيـة تتمتـع بأهميـة بالغــة في الاوســاط السياســية ودوائــر صــنع القـــرار في الولايــات المتحــدة الامريكيــة لمــا لهــا مـــن انعكاسـات علـى مصـالح الاخـيرة في المنطقـة، وفي مقـدمتها أمـدادات الطاقـة، وعلـى الصـعيد نفسـه تنظر القوى السياسية العراقية الى هذه العلاقـة مـن زوايـا مختلفـة ولكنهـا جميعـا تقـع في خانـة الاهميـة الاستراتيجية للعراق، أذ يحرص طرفا العلاقة الى تحقيق اكبر قدر ممكـن مـن المكاسـب الاسـتراتيجية في البحـث بطبيعـة العلاقـة النوعيـة المسـتقبلية مـابين طـرفي المعادلـة، فالولايـات المتحـدة الامريكيـة تسـعى الى تشـكيل حالــة مـن التحـالف السياســي والاقتصـادي والعسـكري والامــني مـع الحكومــة العراقيــة يتمتــع بالاســتمرارية والشــرعية علــى المســتويات المختلفــة لمرحلــة ما بعــد أنســحاب القــوات الامريكية العام ٢٠١١ ،لاسيما أن العراق من وجهة النظـر الامريكيـة يعـد قـوة ذات ثقـل سياسـي يصــعب تجــاوزه ضــمن مــديات أقلــيم الشــرق الاوســط، لاسيما اذا ما أعيد تأهيــل دوره وضــبط سلوكيات نظامه السياسي في أطار علاقات التعاون أو معادلة التأثير الامريكـي ممـا سـيجعل حلقـة حلفاء الولايات المتحدة الامريكية في الاقليم مكتملة من الناحية الجيوستراتيجية، الامر الذي يعزز المصـالح والخيـارات الاسـتراتيجية المسـتقبلية للولايـات المتحـدة الامريكيـة في اقلـيم الشـرق الاوسـط ولاسيما في العـراق مـن حيـث صـياغة ترتيبـات أو تفاهمـات لتشـكيل أسس العلاقـة مـابين العـراق والولايات المتحدة الامريكية . ومن هنا نستطيع القول أن العراق يعد أولوية من أولويات الاستراتيجية الامريكيـة، نظـرا لمـــا يتمتـــع بـــه مـــن أهميـــة متميـــزة في مـــدركات صـــانع القـــرار الامريكـــي مـــن حيـــث الاهميـــة السياسية، الاقتصادية، العسـكرية، والامنيـة، لـذلك سـعت الولايـات المتحـدة الامريكيـة الى صـياغة ادوار العلاقة المستقبلية مع العراق في ضوء هذه المدركات والطروحات الاستراتيجية، وإعادة تأهيل دوره في المنطقـة بمـا يتناسـب مـع مسـارات الهيمنـة الامريكيـة، وذلـك عـن طريـق الـدخول في عقـد اتفاقات أو تفاهمات شراكة على مختلف المستويات في سبيل أعادة رسم خارطة لنموذج العلاقات المستقبلية مابين العراق والولايات المتحدة الامريكية لمرحلة مابعد انسحاب القوات الامريكية العام . ٢٠١١
This Study Sought to Determine The Relationship and Impact Between The Tax Core Capabilities and Tax Settlement The Study Took Place in The Tax Administration, and Based The Problem Was to Two Hypotheses As Solutions Initial Mocked Content to Explain The Relationship Between The Phenomena, and to Test The Validity of Assumptions And Due To The Fact That The General Authority for Taxes is The Body for The Advancement of The Collection Tax In Iraq Random Sample Was Selected to Represent The Population of The Study, Since The Sample Included 22 Individuals Representing 70% of The Total Community to Study, Represented by The Director General, Agents and Directors of Departments and Branch Managers Managers Working in The General Authority fo
... Show MoreThis study aims to identify the role of forensic accounting in the Iraqi environment, banking stability, and to achieve this goal, we used the field survey method, as it is the most appropriate for studying the phenomenon in question and achieving its objectives.
Where we selected a sample consisting of (50) male and female employees, distributed among five private banks in Baghdad governorate, namely (Ashur International Bank, Development Investment Bank, Iraqi Middle East Investment Bank, Hammurabi Commercial Bank, Khaleej Commercial Bank), and the questionnaire tool was applied to them Designed for this purpose, which consisted of
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This research worked on identifying the effect of increasing the volume of indebtedness by companies listed on the Iraq Stock Exchange on the trading volume of those companies, and this research included some theoretical concepts related to both debt financing and trading volume, and it represents the research community of the joint-stock companies listed in The Iraq Stock Exchange (the banking sector). As for the research sample, it was deliberately chosen represented by companies with continuous trading without stopping, which reached 10 joint-stock companies, and the period of research was extended during the period 2011-2015, and a set of indicators and financial methods were used In measuring research v
... Show MoreThis research aims to discuss an important issue because of its role in increasing the efficiency of financial markets and boost investor confidence by a insider trading, which arises as a result of leaking secret information to some investors and reliable in the process of trading shares in the Iraq Stock Exchange And thus obtain abnormal profits at the expense of other investors. Research was based on the assumption that " Where shortcomings in local regulations relating to disclosure and insider trading in accounting information leads to the activate the phenomenon of insider trading in accounting information in the Iraq Stock Exchange and including a negative impact on investors' decisions ". and Because of the difficulty the discove
... Show MoreThe education, especially higher education, is an essentially factor in the progress of any society, if we consider the higher education, represents the top of the education`s pyramid which take part in developing the human resources and provide the human staff to raise the productive efficiency, and improve the social , economic level
In order to face the increasing importance of higher education, great capabilities and expenditures must be available in a continous way, such expe
... Show MoreAccounting changes have taken place in either the local or international level has led to more disclosure from companies, and that many of the economic units in order to attract investors to negotiate on its shares price in the stock market require amendments with respect to the information disclosed, Thus, the objective of this research is to analyze whether companies were research sample disclose contingent assets and liabilities and provisions in their annual financial reports with what brought him International Accounting Standards. It has been used descriptive analysis of annual financial reports for a sample of (50) listed company on the Iraq Stock Exchange were identified companies that disclose contingent assets and liabi
... Show MoreDecision-makers in each country work to define a list of internal and external interests, goals and threats to their countries according to the nature of their awareness of these interests, goals and threats.
Hence, Iraq is not an exception to this rule, and the process of evaluating its interests and the objectives of its foreign policy is subject to the pattern of awareness of decision-makers and the influencing forces in defining its basic interests, which often witness some kind of difference in defining them, evaluating their importance and determining the size of the threats they face. And among these interests and threats that have witnessed a difference in the assessment of their
... Show MoreThe research problem was to identify the impact of monetary policies on economic growth in the oil and non-oil countries. The researcher chose the Republic of Iraq as an example for the oil countries and the Arab Republic of Egypt as an example for the non-oil countries to hold a comparison on the impact of monetary policies.
The research found that the monetary policies and their tools in the Iraqi economy affect the rate of GDP growth by 73%, which shows the strong impact of monetary policies on the economic growth in the Iraqi economy as an example of an oil state. GDP growth rate of 61%, indicating the impact of monetary policies on economic growth in the
This study aims to identify the role of forensic accounting in resolving banking disputes in the Iraqi environment, and to achieve this goal, the fiel
d survey method was used, as it is the most appropriate for studying the phenomenon in question and achieving its objectives. A sample of (50) male and female employees was selected, distributed among five banks listed on the Iraq Stock Exchange in the Baghdad governorate. The questionnaire tool prepared for this purpose was applied to them, which consisted of two main axes. The first axis included paragraphs of questions related to the importance of forensic accounting. The second axis relates to disputes At the end of the research, we reached a set of conclusions, the most import
... Show MoreThe research aims to show the possibility of adopting the market approach to measure the fair value of biological assets in Iraq, by applying to a sample of the company listed on the Iraq Stock Exchange, where the Middle East Fish Production and Marketing Company was selected from among 7 companies representing the agricultural sector in Iraq, and according to the availability of data and for five years, the financial statements were presented of the measurement and disclosure of biological assets at fair value according to the market approach, One of the most important conclusions reached by the researcher is the The possibility of measuring and disclosing biological assets at fair value according to the market approach in the Ira
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