تعد لعبة كرة القدم ولا زالت من الألعاب التي تحظى بمتابعة الكثير من شرائح المجتمع، وهناك عناصر أساسية لها ( الملعب، الأدوات، اللاعبين، الحكام ) والحكام يشكلون العنصر الرئيس لهذه اللعبة إذ تدار كل مباراة بواسطة طاقم تحكيمي يشمل حكم ساحة بالتعاون مع حكمين مساعدين وحكم رابع ، ومن خلال خبرة الباحثان كونهما يعملان في مجال التحكيم وجدا إن هناك ضعفا في هذا المجال للموسم الكروي (2008 – 2009)، وهذا ما أشارت أليه العديد من وسائل الإعلام وكذلك بعض المختصين في هذا المجال ، ويهدف هذا البحث إلى: 1.التعرف على واقع التحكيم في العراق للموسم الكروي (2008 – 2009). 2.مقارنة واقع التحكيم للموسم الكروي (2008 – 2009) مع الموسمين السابقين واستخدم الباحثان المنهج الوصفي بأسلوب المسح ، بينما اشتملت عينة البحث على (164) فردا يمثلون المختصين في هذه اللعبة من (مدربين ، حكام ، لاعبين ، مشرفين ،والصحفيين الرياضيين) إذ تم توزيع استمارات خاصة لكل فئة من هذه العينة للإجابة عنها ومن ثم تحليلها ومناقشتها لبيان واقع التحكيم في العراق وقد توصل الباحثان إلى مجموعه من الاستنتاجات منها : 1.يتفق أفراد العينة بان مستوى التحكيم كان دون الوسط . 2.إن من أسباب ضعف مستوى التحكيم في العراق هو عدم كفاءة بعض الحكام وقلة الدورات التحكيمية. وقد خرج الباحثان بمجموعة من التوصيات منها : 1.ضرورة إبعاد العناصر التحكيمية غير الكفوءة وإدخال العناصر الجيدة والصغيرة في العمر منهم في دورات تحكيمية مستمرة لغرض زيادة خبرتهم في هذا المجال . 2.ضرورة مساهمة وسائل الإعلام المختلفة في توعية اللاعبين والجماهير الرياضية وشرح قانون كرة القدم بصورة واضحة وعدم التحريض على الحكام.
Banks was one of the institutions that are highly concerned with the issue of performance evaluation, in order to achieve optimal use of resources that enable them to achieve operational and strategic objectives both in light of the global competition fierce for the start of the research problem of banks to adopt in assessing the performance of the realization of just the traditional financial indicators which has become insufficient to keep pace with the constant evolution in the business environment, which requires work on the use of the necessary information needed to evaluate the performance of all the Bank's activities through
the use of the Balanced Scorecard method. The research aims to shed light on the dimensions of perf
... Show MoreThe increasing rates of consumption of cigarettes harmful, to health in the world in general, and in Iraq in particular, and because of the costs borne by individuals, and the state as a result of addressing its damage, as well as Iraq's commitment, to international conventions against cigarettes, and demands of the World Health Organization, to raise prices to reduce consumption. Therefore, the tax Selectivity is one of the most important ways of regulating the consumption of this commodity on the one hand and increasing the tax revenue on the other. The research aims to shed light on the issue of selective tax on cigarettes and the impact of their application in increasing tax revenues and identify the effectiveness of the application
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Objective of this research focused on testing the impact of internal corporate governance instruments in the management of working capital and the reflection of each of them on the Firm performance. For this purpose, four main hypotheses was formulated, the first, pointed out its results to a significant effect for each of corporate major shareholders ownership and Board of Directors size on the net working capital and their association with a positive relation. The second, explained a significant effect of net working capital on the economic value added, and their link inverse relationship, while the third, explored a significant effect for each of the corporate major shareholders ownershi
... Show MoreThe purpose of this research is to demonstrate the impact of deposit insurance to reduce banking risks, as banks in various countries of the world face a variety of risks that led to banking and financial crises that led to the failure and bankruptcy of many of its bank, which led to the banks to find quick and appropriate solutions to get rid of these difficulties These solutions include the use of bank deposit protection system for the many risks and sequences of crises that accompanied the Iraqi banking work of thefts, forgery, embezzlement and changing and unstable circumstances. The importance of studying the subject of research through the theoretical framework of banking risks as well as the framework of consideration In order to
... Show MoreHedging is a linguistic avoidance of full commitment or precision. It is the use of a vague language. The main objectives of this study are to
... Show MoreThis experiment was conducted to study the effect of injecting hatching eggs into a flock of broiler aged mothers with different concentrations of the alcoholic extract of Moringa oleifera powder on productive performance of broilers during the period of rearing of 35 days. The study included two experiments for a period at 2/10/2021 to 28/11/2021, where eggs were injected into the Mustafa Poultry Hatchery/ Wasit Governorate- Aziziyah District. A 400 hatching eggs of 308 Ross mothers of modern broilers used at age of 48 week, eggs of average weight 66 ± 1 g/egg were collected in same day then stored for two days. A quarter of treatments were randomly distributed with 100 eggs for each treatment.
... Show MoreIn this paper, the generalized inverted exponential distribution is considered as one of the most important distributions in studying failure times. A shape and scale parameters of the distribution have been estimated after removing the fuzziness that characterizes its data because they are triangular fuzzy numbers. To convert the fuzzy data to crisp data the researcher has used the centroid method. Hence the studied distribution has two parameters which show a difficulty in separating and estimating them directly of the MLE method. The Newton-Raphson method has been used.
... Show MoreThat our focus on cost industrial indirect lies in the fact that the relative importance of these costs compared with elements other costs have increased significantly and in the environment of modern industrial and multiple clauses due to reliance on mechanization high in production and that led to lower cost labor as a natural result of the use of machinery and equipment of high-tech programmed, which requires control and tighten control on this type of an attempt by officials costs reduced to its borders possible requirement to maintain quality.
The method is simple linear regression and multiple, one efficient and effective methods to achieve these goals in the light of modern environ
... Show MoreThe use of economic resources enjoyed Iraq by especially oil resources, which constitute the main source of financial revenue, would the economic surplus outside the oil sector increases by mobilizing and rallying the labor power and turn it into an access capitalism, , was the cause of "the inaction of the productive sectors of the economy, made the investment planning process and even investment in human capital was not rationality with the increasing number of unemployed, particularly certificates and specializations high campaign, direction of the government towards market liberalism after 2003 through the, was focused not follow a clear economic policies, and the absence of planning, and the absence
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