لقد مثلت عملية التحول من النظام الشمولي الى مشروع اقامة نظام جديد ومغاير نقلة نوعية شهده المجتمع العراقي بعد 9/4/ 2003 القت بظلالها على مختلف الاصعدة السياسية والاقتصادية والاجتماعية، ولعل من بين ابرز تلك التحولات ذلك الذي تبلور على حول مفهوم الهوية الوطنية واعادة تشكيلها من خلال صياغة جديدة لمفهوم المواطنة الذي يفترض ان تكون القاعدة الراسخة التي يتأسس عليها المشروع الوطني الجديد الرامي الى إقامة او إعادة تأسيس الدولة العراقية الجديدة دولة المؤسسات وحكم القانون. والملاحظ ان عملية التحول الكبيرة والقاسية تلك وان كانت في مجملها مدعاة الى التفاؤل والامل في بناء دولة تحترم مواطنيها ويضطلع نظامها السياسي بالواجبات او المهام التي يتعين عليه انجازها، الا انها واجهت ومازالت عقبات كأداء شوهت ذلك الهدف، وقد لانجانب الواقع اذا ماوضعنا ( مفهوم الهوية ودلالاته) في مقدمة تلك العقبات، وذلك لان المفهوم قد تم تشويهه اساساً على مدى سنوات ومراحل بناء الدولة العراقية منذ بدايات القرن الماضي صعوداً. وعليه تنطلق هذه الدراسة من فرضية مفادها: ان اشكالية الهوية في العراق تعود الى تعدد وتنوع واختلاف المكونات الاجتماعية التي تبدأ بالقومية والدين واللغة وتنتهي بالقبيلة والطائفة، وعلى الرغم من التداخل والتفاعل والتعايش بين هذه المكونات الاجتماعية فقد بقيت الحدود الجغرافية لاتتطابق مع حدود المشاعر القومية والدينية والطائفية وذلك لتعدد الولاءات والانتماءات التي تستقطب كل واحدة منها مشاعر الولاء الاجتماعي حولها . وعليه فأن عملية بناء الدولة العراقية يجب ان تستند الى اسس وطنية مجردة من أية نزعات طائفية أو عرقية أو دينية عنصرية، لتكون الهوية العراقية الوطنية الواحدة هي الهدف أولا وأخيرا، ولكن ليس على حساب أية مجموعة أو طائفة معينة
في المعادلة السياسية
المعارضة في الاسلام
the door of interpretation cannot be closed; Because the Qur’an is a living message, until the Day of Judgment, and Muslims continue to come to it, study it, stir it up, move with it, and live in its shadows until the Day of Judgment.
In anticipation of the blessing of revelation and the lights of revelation, and in pursuit of the service of the Book of God, I decided to choose the subject of my research:
Despondency in the Qur’an an objective study
As the study of one of the topics of the Qur’an on the foundations and steps of objective interpretation makes the reader stand on the Qur’an’s method in dealing with various problems and topics.
The research gets its importance through the importance of the annual regulations in the taxation accounting and its efficiency to fulfill accounting justice under the effect of the financial changes and the truth of the activity of the taxable businesses .This through the problem of the research which is found in many objections about taxation accounting according to the annual regulations issued by the General Commission of Taxes , Their aim is to get the real benefits and to decrease the difference in opinions during the estimation to fulfill justice in distributing the burden of taxation .
The research expose many conclusions and recommendations namely , the taxation justice fulfillment is not only in justic
... Show MoreExperienced organizations in recent years, significant challenges , especially with the spread of economic globalization, making it required to provide new and better through experience , creativity and innovation to achieve the quality and high-quality products of all kinds , in order to achieve the objectives of the study and to answer its questions tested the study in the woolen Industries sector in Baghdad . The study was applied to a sample of 30 people in the senior management and the middle and lower in the company (managers of sections , and managers of people , and managers of the units , and office managers ) and for the processing of data and information used several statistical methods and extracted result
... Show MoreThis research after financial ratios in the detection of fraud to the financial statements published which enables specialists from the work of their studies and their conclusions to obtain the information they seek on the activities of the entity. Has provided researchers what these relics They then field study to test the validity and sincerity of the findings of the suggestions that have been upheld the need to study all financial ratios extracted in general, organized and used in decision-making processes necessary administrative.And that the financial management attention more financial analysis and extraction of financial ratios and compare them with industry standards taken from historical norms
This work aims to show the nature of the relationship between management by walking around (the independent variable) and strategic renewal (the dependent variable), as well as it shows the effect of the independent variable on the dependent variable. Questionnaire items were considered the main tool for data collection by three basic aspects. The first involved the personal data of the respondents, while the second included items related to management by walking in five dimensions, and the third is strategic renewal items by addressing four dimensions. The tourism sector, while the community has six Excellent grade hotels was taken into account in this wor
... Show MoreAbstract
This study was to demonstrate the role-use planning scientific methods is disabled and little used in the planning and follow-up construction of vital projects in the province of Baghdad, including network planning methods, in order to find the optimal time to finish the project in light of the resources available and the budget set for it, in the current research has been used the most prominent network planning methods and two stylistic (CPM / PERT), was the application of the critical path method on standard-design school project (traditional) to draw Action Network according to confirmed times for the activities of the project and account his Crashing time , It was Pert technique applied to the project hemato
... Show MoreThe current world is observing huge developments in presenting the opportunity for organizations and administrative units to use information and communication technology and their adoption by administrative work due to its importance in the achievement of work with higher efficiency, speed, and facility of communication with all individuals and companies using various means of communication Depending on the Internet networks. Therefore, the research dealt with the study of electronic systems designed and adopted in the creation or construction of a database for archiving data, which is the main method in organizations and administrative units in developed countries. Where this system works to convert documents, and manual processes and t
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