على الرغم من أن الجامعات والمراكز والمؤسسات العلمية في الجامعات العراقية تزخر بالعديد من الكوادر والخبرات العلمية والأكاديمية المؤهلة علمياً وفنياً لانتاج البحوث العلمية والاشراف على طلبة الدراسات العليا، غير ان عملية انتاج الابحاث العلمية التطبيقية على وجه الخصوص تعترضها مجموعة من الصعوبات والمعوقات التي استطلعها الباحثين اما من خلال التجربة الشخصية, او من خلال استطلاعات اراء طلبة الدراسات العليا والباحثون في الاقسام التي يحاضر فيها الباحثون ثانيا. تهدف الدراسة إلى استعراض واقع البحث العلمي التطبيقي في الجامعات العراقية ، كما تسعى الدراسة إلى بيان أهمية البحوث العلمية ودورها الفاعل في تحقيق التطور. كما يهدف البحث الى الكشف عن المعوقات التي تعترض طلبة الدراسات العليا والاساتذة الباحثين في الجامعات العراقية, والكشف عن الفروق في استجابات الطلبة حول المشكلات التي تواجههم. يفترض البحث وجود تفاوتات في المعوقات التي تعترض الباحث في الاقسام العلمية التطبيقية تختلف من قسم لاخر، و المعرفة المسبقة بهذه المعوقات التي تعترض الباحث في الابحاث العلمية التطبيقية تجعل بالامكان تلافيها بوضع استراتيجيات مختلفة من قسم علمي لاخر لتذليل تلك المعوقات او الصعوبات. يتبع البحث المنهج الوصفي التحليلي في جانبه النظري من خلال استعراض عموميات وتعاريف حول البحث العلمي.للخروج بمؤشرات ومحاور تلخص الصعوبات التي يواجهها طلبة الدراسات العليا في الجامعات العراقية. يتبع البحث في جانبه العملي المنهج التحليلي والاحصائي من خلال اجراء استبانة على عينة متجانسة منتخبة من مجموعة من طلبة الدراسات العليا في اقسام علمية تشمل بحوث تطبيقية وهي كل من قسم هندسة العمارة – جامعة بغداد , وقسم التقنيات الاحيائية الطبية – كلية التقنيات الاحيائية – جامعة النهرين وقسم البستنة في كلية الزراعة-جامعة السليمانية.حيث تعتمد منهجية البحث على تحليل المعطيات الواردة من استمارة الاستبيان كمؤشرات للتحقق من صحة فرضية البحث. يخلص البحث بعد تحليل النتائج والاستنتاجات الى مجموعة من التوصيات والمقترحات المتعلقة بمشكلة البحث .
Deconstructionism opened the door wide to multiple readings and restore the reader his authority that he lost in the modernism, thus became more able to decipher the plastic discourse through reconstruction according to what he wants or what the plastic discourse gives him of possibilities beyond consumerism and thus the author has been canceled. The problem of the current research is limited to the following question: does deconstructionism in postmodern arts have a role in teaching the artistic tasting for the learner? The aim of the current research is to reveal the deconstruction work mechanisms in postmodern arts and their role in teaching the artistic tasting for the learner. As for the theoretical framework, the first section focu
... Show MoreThroughput accounting is concerned with a throughput measurement process to determine the efficiency of the company, to know the problems and obstacles it suffers from, to determine their causes and ways to address them.The research problem is represented by the following question: does the application of a throughput accounting lead to maximizing the company's profits? The aim of the research is to demonstrate the importance of throughput accounting, which is one of the tools of management accounting in providing an efficient information system that provides the company’s management with the information it needs to improve its production processes, increase a throughput, and thus maxi
... Show MoreThe business process re-engineering is one of the popular concepts at this time because its provide a radical solution for the problems that companies faces. This method appeared because the changes of competition and costumers 'desires at the two last decades. The markets become wider because of the globalization so the companies must change its way to stay a life.
The research aim is to concentrate on the BPR because it's a philosophy aims to re-organize the company's business process to achieve the competitive advantage, the research also aims to a plicate the BPR using cost management technique in the State Company of Vegetable Oils Industry.
&nb
... Show MoreThe research aims to study and definition of the concept of creative accounting and motives adopted by the management of companies to achieve their own goals and their impact on the reliability of the financial statements and the tax settling accounts and whether that tax administration is able to detect and limit the creative accounting practices and impose legal sanctions deterrent against companies The research has come to a set of conclusions, including:
- The administration motives in the use of creative accounting methods, some internal motives related to the interests of the administration in maximizing profits to increase incentives and rewards, others are external, such as the impact on stock prices or reduce the am
It highlights the importance of research through its focus on the assessment of tax for settling accounts Mmakhr medicines and annual statement controls and its role in determining the taxable income of the real tax Mmakhr drugs and achieve tax equity through tax settling accounts. The tax authority relies annual controls laid down by the tax settling accounts for Mmakhr medicines despite their inclusion bookkeeping business No. 2 system for the year 1985 average .ually this basis formulated hypothesis (that the adoption of the tax authority on annual controls in the tax settling accounts for Mmakhr medicine does not contribute in determining income taxable real tax for this Almmakr). the resulting search for a number of conclusions and
... Show MoreAbstract:
The internal audit is considered the safety valve for senior management in all institutions. It aims to protect property, and raise the efficiency and effectiveness of the administrative performance, by following up on compliance with laws and instructions and the application of regulations in a way that increases the administrative performance of the department. The internal audit is possible to determine Weaknesses or imbalances in the administrative performance. To achieve this goal, an analytical descriptive methodology was adopted. The Baghdad Health Department / Al-Rosana was considered as society for this s
... Show MoreAbstract:
This research aims to the importance of oil in achieving economic
security in the Arab. Oil is not an ordinary subject and returns it significance to
the followings:
1. The importance of skipping a source of energy.
2. The importance of oil as raw material for petrochemical industry.
3. The importance of the oil sector as an area of foreign investment
4. The importance of oil in the marketing activities, transport, insurance
and various services
In addition to the importance of oil in general and the Arab oil has
additional strategic advantages such as geographic location, And the
magnitude of reserves and production of heavy investment costs are relatively
simple, And the ability to meet the