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 expenditures of the general budget, in its operational and investment divisions, are a basic factor in the economic and social growth of any country, and its impact on various economic activities such as income, employees , and the standard of living of members of society. This was based on a basic premise: Does increasing or decreasing investment expenditures have an effect on increasing or decreasing the tax proceeds, What is the level of relationship between them? and to achieve the goal of the research, an inductive and analytical method was chosen to measure the impact of the investment budget expenditures on the tax outcome quantitatively using the financial data obtained from The General Authority for Taxes, Ministry of Financ
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The research aimed to evaluate the financial performance of the Public Company for the manufacture of medicines and medical supplies / Samarra - Iraq to know the strengths and weaknesses that affect its performance, as well as to compare its performance in the years between (2017-2019), which are characterized by security stability with its performance in previous years (2014 -2016) which is characterized by security instability, to assess the extent of its ability to achieve growth in performance, by answering the main question, what is the evaluation of the performance of the Public Company for the manufacture of medicines and medical supplies / Samarra - Iraq in the light of financial indicators?
... Show MoreThe current study sheds light on the measurement and estimation of the radioactivity of radionuclides (238U, 226Ra, 232Th, and 40k) in natural waters of different regions of Nineveh Governorate in Iraq.15 samples were collected from different sources of natural waters, where gamma-ray spectroscopy was used using NaI)TI) sodium iodide detector to determine the concentration of radioactivity in the samples. According to the results, the radioactivity concentration in the tested water sample were ranged from 0.36 ± 0.04-1.57 ± 0.09with an average value of 0.69 ± 0.06 Bq/l for 238U, and 2.9 ± 0.02-0.88 ± 0.03 with an average value of 0.65 ± 0.03 Bq/l for 226Ra Bq/l
... Show MoreObjective(s): The aims of present study to findout the effect of aeromedical evacuation program on flight medics’ knowledge.
Methods: A pre-experimental design is carried in army aviation bases in Iraq, for the period of April 1st 2019 to October 25th 2019. Non-probability "purposive" sample of (30) flight medics are selected from army aviation bases. The questionnaire consisted of two main parts: the demographic characteristics of air paramedics, and the second part included five axes, which are (50) paragraphs related to the knowledge of air paramedics towards emergency injuries. The researcher used the statistical program version 20 to analyze the data, and the stability of the questionnaire was measured through the pre and post
The study aims at identifying the reasons of weakness in the reading and writing of the primary schools' pupils at Baghdad governate in Iraq from the educational supervisors' point of view.
The community research contained the educational supervisors of Baghdad governate for the academic year 2011\2012, consisting of a total number of (344), of which (175) were males and (169) were females, where as the sample of the research consisted of (100) educational supervisors.
The researcher made up a questionnaire which is consisted of (78) items, distributed over different fields ( the curriculum and the book, methods of teaching, educational technology
... Show MoreThe research aims to highlight on the behavioural approach in accounting, and clarify the behavioural implications of the main activities of accounting, and clarify the concept of information inductance within the framework of the behavioural approach and its impact on preparing financial statements. And that the impact of financial information on the behaviour of investment decision-makers, and to achieve the goals of the research, the researcher prepared a questionnaire according to Likert five-step scale, and he took into consideration in preparing it in line with the characteristics of the study community, and that the target community for this questionnaire is the investors in the Iraq Stock Exchange. The researcher reached
... Show MoreThe research aims at identifying the relationship between the process of managing intellectual knowledge and its impact on the development and sustainability of the Iraqi insurance sector by conducting an analysis of the types of intellectual knowledge owned by Iraqi insurance companies and the amount of revenues generated from each type of services provided to customers. &
... Show MoreGrowing interest in the subject of corporate governance after the repercussions of financial collapses of some of the leaders of American companies and European, and the consequent crisis of confidence in global financial lists of companies due to weak accounting disclosure and transparency, was quick from many countries and international organizations to adopt the concept in an attempt to improve the situation of companies and promote transparency and prevent further financial crises in the future. Based on this background, the present study aims to shed light on the concept of exercising the powers of governance that has become invitations for adoption in Iraq of great importance, given the increasing role of corporations both restrict
... Show MoreThe bodies responsible for the organization of accounting in the world seek to keep abreast of repaid development, by provide the information required by users, which they need to make efficient decision that return them to the desired benefits, and avoid the risks they could face if they made their decision based on misleading information, or insufficient, or not accurate, Hence, the IASB has undertaken to review the standards, and make the necessary adjustment and clarifications to remove the ambiguities that some of the paragraphs may have in IFRS issued.
And the Iraqi Central Bank obliges banks to convert from local accounting standards to apply IFRS only a step towards keeping pace with developments
... Show MoreThe strategies of knowledge management have became the basis in the promotion of core competencies. Therefore gained an increasing prominence. This led the administrations of organizations to work to effectiveness of there strategies, which results to build there core competences through teamwork, empowerment and personal effectiveness of employees. From this arises research problem about the organizations leaders recognize extent of knowledge management strategies which that lead to core competence. In addition the research tray definition the relation and nature of affect between its variables. The research was carried on sample (72) managers from board of supreme audit in Iraq and used statistical tools and methods.
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