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
The aim of the research is to identify both the re-engineering of management processes and the strategic decision-making process in the research community and determine the nature of the correlation between the two variables and know the relationship between them to achieve the research goal. The researcher used a descriptive and analytical method. The research community consists of a group of professors and staff of the College of Education affiliated to the University of Mustansiriya in Baghdad, which their number were (45), the researcher has distributed the forms to all members of the sample, only (3) forms were excluded for invalidity and thus the number of forms approved in the analysis were (42) forms. The rese
... Show MoreObjective: To evaluate the effectiveness of educational program on female students’ knowledge toward premenstrual syndrome.
Methodology: A quasi-experimental design study conducing on (140) student purposely in four secondary schools at Al-sadder city (70) student for study group and (70) for control group. The prevalence of PMS selected through American College of Obstetricians and Gynecologists (ACOG) (2015) criterias to select PMS students before program. The education program were set in four steps, the first step (pre-test) is to assess the knowledge , before the implementation of the program, the second step is implementing the program, following two steps post-test I and II between each test two weeks. Validity is determined
Urban land price is the primary indicator of land development in urban areas. Land prices in holly cities have rapidly increased due to tourism and religious activities. Public agencies are usually facing challenges in managing land prices in religious areas. Therefore, they require developed models or tools to understand land prices within religious cities. Predicting land prices can efficiently retain future management and develop urban lands within religious cities. This study proposed a new methodology to predict urban land prices within holy cities. The methodology is based on two models, Linear Regression (LR) and Support Vector Regression (SVR), and nine variables (land price, land area,
... Show Moreفدهي قوس يف ةيداصتقلاا تادحولا ضعب يف نيرمثتسملا تارارق ىلع ءارضخلا ةبساحملا ريثأت ةسارد ىلا ثحبلا نم يلمعلا بناجلا تانايب عمج ىلع دامتعلااب ناثحابلا ماق ثحبلا فده قيقحتلو ، ةيلاملا قارولأل قارعلا نايبتسا ميمصت للاخ ىلا اهميدقتو يف ) نيرمثتسملاو , نييلخادلا نيققدملاو , نيبساحملاو , نييلاملا ءاردملا( ثحبلا ةنيع يف ةلجسملا تاكرشلا ضعب ةيلاملا قارولأل قارعلا قوس متو ثحبلا ناونعب قلعتت يتلا جئاتنلا جارخت
... Show MoreThe value of time out as a time not count of official time form the game like four periods and extra time also it considered a great interest if used well thru the game , the importance of this problem is not using well the time out and when the coach ask for time out and how to invest this time legally to make good results also there is no observing system as the researcher see gives the reality image that the coach is successful lead the game when he takes time out . The goals of research that knowing on numbers of time out for excellent teams in Iraq (first &second) stages and putting special inventory reverse reality of asking time out (positive &negative) on playing basketball , the hypothesis of research that tell the time out effect
... 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
... Show MoreThe research aims to measure the impact of managerial ability on income persistence for the industrial sector companies listed in the Iraqi Stock Exchange. The managers of these companies have managerial ability that may have an impact on achieving their objectives, setting their future policies and investing opportunities. Which may be reflected in many areas, including the level of profitability achieved and the possibility of continuity or sustainability? A model was used to measure managerial ability as well as a model to measure the income persistence in order to determine the relationship between them, The researchers found the absence of a statistically significant between managerial ability and the income persistence, which requi
... Show MoreAbstract:
The internal control is the tool through which it is possible to verify and ensure the implementation of tasks in accordance with the established plans and programs and to evaluate the level of performance that is implemented within the different companies.
A guarantee from the supplier with the absence of a specialized technical committee that follows up the stages of implementing the contract and disbursing all amounts of financial dues to the supplier before completing the implementation of the contract and overlooking the non-implementation of some clauses of the contract by the committee in charge of
... Show MoreThis 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 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
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