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 study aims to indicate the role of the mechanisms and principles of corporate governance in the activation of social responsibility reports, and increase disclosure, to achieve sustainability, legitimacy, and integrity of the business. Through the presentation of the conceptual framework for corporate governance and social responsibility, identify the key dimensions of social responsibility and the statement of the relationship between the mechanisms of governance and social responsibility reports in accordance with these dimensions. To prove the hypothesis research has selected a sample of listed companies in the Iraqi market for securities,
... 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 role of Iraqi newspapers in instilling political culture among the public after 2003, a field study on the audience of the city of Baghdad, University of Baghdad, College of Information, Department of Journalism, 2019,
The problem of research is to investigate the role of Iraqi newspapers in instilling the political culture of individuals after 2003, and monitor this role Through the contents and messages provided by the Iraqi newspapers to the public. the research is classified within descriptive research, it adopts the survey methodology and used the questionnaire tool. In fact, the questionnaire was distributed to a sample of 400 individuals that was selected according to the method of multi-stage cluster sample of those who re
Violence is one of the most serious threats facing societies because it affects their internal structure and threatens the security and stability of society. It is classified as one of the types of security crises that are emerging in Arab and Islamic societies in particular, and in most countries of the world in general.
The threat of this crisis is increasing. Terrorism is considered as one of the most serious aspects of that all the countries of the world, currently, suffer from. The terrorism has begun to penetrate deep into society in one way or another starting from the Second World War, which led to the emergence of leftist movements in Western Europe, Japan, France, Italy and other countries as a result of emerging ideas
... Show MoreThe research amid to find out the extent of Iraqi oil companies commitment to implement internal control procedures in accordance with the updated COSO framework. As the research problem was represented in the fact that many of the internal control procedures applied in the Iraqi oil companies are incompatible with most modern international frameworks for internal control, including the integrated COSO framework, issued by the Committee of Sponsoring Organizations of the Tradeway Committee. The research followed the quantitative approach to handling and analysing data by designing a checklist to represent the research tool for collecting data. The study population was represented in the Iraqi oil companies, while the study sample
... Show MoreThe research deals with analyzing the influencing role of trade policies in the growth and development of productive economic sectors and their contribution to GDP and its reflection on workforce employment. Studies have proven the success of the Malaysian experience in stimulating the productive economic sectors to grow and their contribution to the gross domestic product with an increase in the growth of local markets and access to international markets for national products. The research also deals with the ineffectiveness of Iraqi trade policies after 2003 in stimulating the productive economic sectors (agricultural and industrial) on economic growth, as most of the increase in Iraqi GDP growth throughout the study period was
... Show Moreهدف البحث الى التعرف على العلاقة والاثر بين متغيرات البحث والمتمثلة بأخلاقيات الاعمال بمثابة متغير مستقل بأبعاده ( فريق العمل ، المسؤولية ، السرية ، القواعد والاجراءات الوظيفية ) ومحاسبة المسؤولية بمثابة متغير تابع، ومتغير وسيط هو الثقافة ، تمثل مجتمع البحث بمجموعة من الشركات الصناعية العراقية وتم اخذ عينة قصدية من محاسبي تلك الشركات بلغ عددهم (60) محاسبا حيث تم توزيع الاستبانة عليهم كأداة للبحث وتم تحليلها ب
... Show MoreThis research began by explaining its variables and dimensions especially the digital gap, which the authors explained it elaborately beginning with the concept, the reasons blind its emergence of its measurement, and how to treat it. The authors supposed the potentiality of relying on enforcing knowledge in general and the groups suffer from this gap in particular, especially the targeted knowledge to treat its subject.
As enforcing knowledge usually depends on some strategies or choices of organizational orientation among them is learning and training from one side, and communication, as an indicating factor for organizational effectiveness as the authors refer from the other side.
The importance of this research comes from the possibility of achieving positive interaction between accounting and tax through the interest in setting accounting standards and adapting them to local tax legislation, as the adoption of the application of the international standard (IAS 12) for income taxes helps to measure and determine the base for income tax and may lead to an increase in the tax outcome. Through the reliance of enterprises on many accounting bases, and that the tax administration in Iraq depends on the element of personal judgment in determining the tax base, which leads to lack of objectivity in determining the tax outcome, as the impact of the accounting standard (IAS 12) on the tax base and tax outcome is one of th
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