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 this study was to identify the rate of return of the stock through the financial information disclosed by the financial statements of companies both services and insurance included in Iraqi market for securities . The study used a descriptive statistical methods and the correlation matrix for the independent factors , in addition to a regression model for data analysis and hypothesis . Model included a number of independent variables , which was measured in the size of company (sales or revenue) , and the leverage , in addition to the structure of assets and the book value of owners' equity in the company , as well as the general price index .Based on the data of (11)companies and for three years, showed the result
... Show MoreIn light of the increasing importance of interim financial statements they provided these lists of information that enables users of accounting information to make wise investment decisions and predict the company's activities in light of changes the updated rather than wait until the end of the year and accessing information provided by the annual financial statements. In light of this research has come to the most important set of conclusions the adoption of interim financial information has been audited by the external auditor to the availability of basic qualitative characteristics in the accounting information contained in the (appropriate and timely manner, reliability and comparability) and this in turn leads to the impact on reli
... Show MoreProfit is a goal sought by all banks because it brings them income and guarantees them survival and continuity, and on the other hand, facing commitments without financial crisis. Hence the idea of research in his quest to build scientific tools and means that can help bank management in particular, investors, lenders and others to predict financial failure and to detect early financial failures. The research has produced a number of conclusions, the most important of which is that all Islamic banks sample a safe case of financial failure under the Altman model, while according to the Springate model all Islamic banks sample a search for a financial failure except the Islamic Bank of Noor Iraq for Investment and Finance )BINI(. A
... Show MoreResearch on the role of organizational change in easing the organizational conflict focuses for being one of the important topics and relatively modern and which have a significant impact on the future of organizations, so this study was to identify the relationship and the impact of organizational change and of deportation (technological, organizational structure, human resources, the change in the task) at the organizational conflict in the Earth company link Iraq, in order to reach the goals of the research, it has been the development of a questionnaire distributed to a random sample of (100) composed employees from managers and heads of departments and the people and staff at the Earth company link Iraq, the study found: the
... Show MoreAcute myeloid leukemia (AML) represents the most prevalent type of acute leukemia in adults and is responsible for approximately 80% of all cases. The tumor suppressor gene (TP53) is a gene that has been frequently studied in cancer, and mutations in this gene account for about 50% of human cancers. This study aims to evaluate the correlation between two single nucleotide polymorphisms (SNPs) in the gene: rs1042522 and rs1642785, and a group of Iraqi patients suffering from pre-diagnostic acute myeloid leukemia (AML). Blood samples were collected from sixty patients (26 males and 34 females) and sixty controls (26 males and 34 females); these subjects were matched in gender, age, and ethnicity. Genomic DNA has been extracted fro
... Show MoreOften requires the investor to know the result of the company's activity contribute to the investor or by wanting to invest in them because profit or loss of the company affect positively or negatively in the price of shares of the company and with the end of the fiscal year delayed companies often to issue its financial statements after it is approved and audited by an observer External Auditor, From here came the idea of research that appears to stakeholders of financial statements proactive appear, including actual figures for earlier stages have been prepared lists about lists and planned by the administration reflect the results of its phase remainder of the year as if they are (half a year or season or month) to offer At the
... Show Moreلقد إزدادت التطورات العلمية والتكنولوجية ولاسيما المعلوماتية زيادة في العلوم والحقائق والنظريات والإكتشافات بصورة مذهلة، وكذلك زيادة فروع في العلم والمعرفة ففي كل يوم نشهد قيام فروع أو تخصص معرفي جديد، إضافة إلى تفجر المعرفة التي ساهمت في بناء قنوات الفروع والتخصصات العلمية القديمة والجديدة (عبد الغفور 2001 ص8).
فالثورة في مجال العلم والمعرفة والمعلومات والإتصا
... Show MoreAbstract
Oil is considered a commodity and is still an important and prominent role in drawing and shaping the Iraqi economic scene. The revenues generated from the export of oil are considered the main source of the general budget in cash flows.
Since the revenues consist of quantity and price and the latter is an external factor which is difficult to predict, The effect of any commodity on its price, which is proven in the theory of micro-economic, but it is observed through the research that the response is slow, which means not to take advantage of the rise in prices, by increasing the quantity exported, the result of several facto
... Show MoreThe current research aims to shed light on the Global Reporting Initiative (GRI), which helps to report financial and non-financial information by economic units in general and listed on the Iraq Stock Exchange in particular. The research was based on a main premise that apply the criteria of the Global Reporting Initiative (GRI) would provide useful information to users to help them make appropriate decisions. To achieve the goal of the research, the descriptive analysis method was used, and quantitative analysis was used. At the level of the descriptive analysis method, a desk survey was conducted. As for the quantitative analysis, it relied on applied data through a questionnaire form (Questioners) as a research tool, and the
... Show MoreThis study focuses on the biodegradation of oxymatrine insecticide by some soil fungi isolated from four agriculture stations. The results showed that the highest degradation rate 94.66% was recorded by Ulocladium sp. at 10 days and A. niger recorded the lowest degradation rate 45.86%, while at 20 days Ulocladium sp. also showed the highest degradation rate 94.98% and the lowest degradation rate reached to 82.49% with A.niger. The mix (Exerohilum sp.+Ulocladium sp.) recorded the highest degradation rate of oxymatrine insecticide 90.22%, 88.51%, 85.34% at 4, 8 and 12 ppm.The use of mixed isolates enhanced the biodegradation process. There is no study of oxymatrine biodegradation
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