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 MoreThe research aims to Applied Study in the nature of the impact of information asymmetry for brokerage firms in the common stock trading, The research included the theoretical concepts associated with each of the brokerage firms ,information asymmetry and common stock trading, It used the financial methods on the practical side of the information asymmetry for brokerage firms based in the sector as well as trading volume and spread for common stock , The community of the research included the Iraq Stock Exchange,the sample of research the companies listed which have been trading on its stock for the period August 2015 until December 2015 as well as brokerage firms
amounting to 47 brokerage firm. The resea
... 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 MoreGiven the importance that the Iraqi banking system in general and Islamic banks in particular, there must be effective supervisory oversight of these banks, as supervisory oversight has an essential and effective role in the development and evaluation of the performance of banks, through the application of legal controls and rules. Banking aimed at making sure that its financial centers are safe, protecting depositors' funds, and achieving both monetary and economic stability. This research studied and evaluates the mechanisms and tools used by the Central Bank of Iraq in the supervision and supervision of these banks. Therefore, the research aimed to measure the type and direction of the relationship between the requirements of supervis
... Show MoreThe capital in the bank is the important element in establishing it, because it maintains the banking sector in the event of exposure to losses or risks In addition to contributing to the provision of liquidity And protection of depositors' money from potential and unexpected losses. There is also a relationship between the prices of shares and the indicators of the durability of the capital owned, considering that the shares are the components of the bank capital The study limited the indicators of capital to assets and capital to deposits, capital to loans and financial investments Where the most important conclusions are the damage to the detriment of shareholders in contrast to the depositors in the case of increasing the propo
... Show MoreThe research specified with study the relation between the market share for the sample research banks and the amount of the achieved revenues from the investment, where the dominated belief that there potentiality enhancing the revenue on investment with the increase of the banks shares in their markets after their success in achieving rates of successive growth in their sales of sales and to a suitable achieve market coverage for their products and they have dissemination and suitable promotion activity, the market share represented the competition for the banks, and the markets pay attention to the market share as a strategic objective and to maintain them also increasi
... Show MoreInternal control is system,defined and implemented under its responsibility , which aims to ensure that; laws and regulations are complied with; the instructions and directional guidelines fixed by Executive Management or the Management Borad are applied; the company internal processes are functioning correctlly , particularly those implicating the security of its assets; Financial Information is reliable; and generally contributes to the control over its activities , to the efficiency of its operation and to the efficient utilisation of its Resources. By helping to anticipate and control the risks involved in not meeting the objectives the company has set for itself, the internal control system plays akey role in conducting & monito
... Show MoreThe tax base is one of the bases of the technical organizing of taxes, and that a good selection of the tax base effects the outcome of the tax and its fairness, and with the expansion of the tax range results a dangerous phenomenon called tax evasion, which became threaten the economies of countries and this phenomenon prevents the achievement of the state to its economic, political and social objectives which seeks to resolve this phenomenon and identifying all human and material potential and realize the real reasons that lie behind it. The researcher found that tax authorities are weak in terms of it the technical material and financial abilities, the analysis of data show that then is a significant reve
... Show MoreThe importance of research is to be considered by highlighting the tax policy in Iraq which extended for successive measurement of the amount of tax receipts for respective periods, the research problem represents security, economic and political issues that Iraq suffered which were very difficult since Nineties of the last century until now that led to a lake of clarity in tax policy trends, volatility in it and finally reflected on the tax revenues increase or decrease. One of the main recommendations of the research is: (The necessity to develop a deliberate strategy for tax policy in Iraq which should take into account financial, economic, and social goals in appropriate way).
The study focuses on the problem that Iraq is approaching an increasing rate of literacy;the available data refers to a rate of (18% -19%). In addition to the fact that the generalcurrent role of the programs directed to literacy is not actually effective enough to limit the expansion of this rate.
The importance of this study highlights the fact that the Iraqi universities are an important tributary among the tributaries of human development, especially in spreading the education of the voluntary work in literacy field and confirming the connection between the students and their society and their role in solving one of the prominent challenges that face the development, i.e., literacy.
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