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 .
The changes that have occurred in the business environment and scientific and technological progress, as well as the complexity of administrative problems resulting from its practice of various activities, have led to an increase in the responsibilities entrusted to it, and for the purpose of achieving its strategic objectives, which has made the pillars of corporate governance an inevitable matter required by the nature of modern scientific management of the governorate, the success that companies seek is based on the fertile environment and the dialectical relationship between the individual and the company, and to achieve this success there must be a compatible and harmonious audit environment between the internal and external
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The Central Bank is the backbone of the banking system as a whole, and in order to maintain the banking system, one of the most important functions that the Central Bank performs is the function of supervising and controlling banks, with several tools and methods, and one of the most important of these tools is its creation of the function of a compliance observer, which obligated commercial banks to appoint a person in A bank that performs this function according to certain conditions and granting it some powers that would build a sound and compliant banking system. The function of the compliance observer is to follow up on the bank’s compliance with the instructions and decisions issued by
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The phenomenon of financial failure is one of the phenomena that requires special attention and in-depth study due to its significant impact on various parties, whether they are internal or external and those who benefit from financial performance reports. With the increase in cases of bankruptcy and default facing companies and banks, interest has increased in understanding the reasons that led to this financial failure. This growing interest should be a reason to develop models and analytical methods that help in the early detection of this increasing phenomenon in recent year . The research examines the use of
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