الخلاصة

تعد الانتخابات بمثابة الطريق المؤدي إلى الديمقراطية كونها النمط الأكثر شيوعاً لمشاركة المواطنين في الحياة السياسية للبلدان واختيار ممثليهم في المجالس التشريعية، حيث أن مطلب إجراء انتخابات حرة ونزيهة لم يعد مطلباً داخلياً فحسب بل مطلباً دولياً يصرّ المجتمع الدولي على الوفاء به وهذا يلقي على عاتق كل دولة أن تضع من الضمانات ما يكفل ممارسة هذه الانتخابات ب

This researchable paper aims to focus of the role & mechanism of market makers in Iraqi stock market through analyzing its role in other Arabian as well as global stock ones, especially in current period through activate the use of bonds, shares, and trying to create a continued price balance. Then decreasing the opportunity having gaps between highest and lowest level without reasonable causes. In addition trying to deactivate the common decision without supported information. Moreover, this paper aims to explain the rules of increasing liquidity and having balance to lead the market into positive direction.  Thus, for achieving the above-mentioned requirements, such conditions should be underlined by market makers as well as t

The inflation phenomenon inherent to all economies in the world, including Iraq, and to find out the reasons for this phenomenon must be measured impact on the national economy, and is the index of consumer prices of the most common measure of inflation in order to find the means and the treatments needed and this can be reached through the study of the role of aggregates   Commodity and its impact on the general trend of cash inflation, in  Iraq for the period 2004 2009 to determine the groups lead to inflation in Iraq, where it emerged that the group rent is ranked first in the proportion of its contribution to the index of consumer prices, and food group is ranked second. The fuel and lighting group ranked third.

This research aims at shedding light on the electronic disclosure of the financial information under the condition of the development of this kind of disclosure all over the world , and its effect  on the job of auditing and accounting . It also aims to show the extent to which the observers of accounts are aware of their duties towards this kind of disclosure and to test the effect of some environment factors on the level of this awareness.

To achieve the aims of the research has been divided in to four parts. The first one deals with mathadolge of the research. The second parts is devoted to the theoretical aspect of the research referring to the notion of electronical, disclosure its features and effect on the auditing jo

يواجه العراق تحديات مائية خطيرة نتيجة التغيرات المناخية، مثل انخفاض معدلات هطول الأمطار، ارتفاع درجات الحرارة، وزيادة معدلات الجفاف والتصحر، فهذه التحديات تتطلب إستراتيجيات فعالة لإدارة الموارد المائية بشكل مستدام، وهو ما يمكن تحقيقه من خلال تبني التطورات التكنولوجية الحديثة في مجال الحوكمة البيئية ، و يركز هذا البحث على دور التحول الرقمي والتقنيات الذكية في تعزيز كفاءة إدارة المياه، إذ يمكن لتطبيقا

عانت الغابات في العراق قصوراً واضحاً في مجال إشباع حاجة السكان لمنتجاتها الرئيسية المتمثلة بالأخشاب ومنتجاتها الثانوية المتمثلة بالأغصان والأوراق والنباتات الطبيعية والحيوانات البرية ونواتجها الأخرى، مما يتطلب التفكير بمحاولة إيجاد سبل جديدة لحل هذه المشكلة الاقتصادية المرتبطة بعنصريها الحاجة للأخشاب والأموال المخصصة لتطويرها عموماً.

لقد دمرت مساحات كبيرة من الغابات وحرقت وقطعت من

The textbook is the primary means of creativity and thinking, which has a major role in the development of the readership and mental abilities of the student. It is the basic tool in education in Iraq for the teacher and the student, which cannot be dispensed in any educational program. The current study aimed at the book of the biology of the sixth grade of science in Iraq (comparative study). It was compared to the book of biology for the twelve grade in the Kingdom of Jordan to identify the ratio of similarity and differences between them, in addition, to identify the weaknesses in the Iraq curriculum and developing appropriate solutions and suggestions to address them. The sample was represented with books of biology (six-science cla

    Corruption has become the subject of great interest, and the subject of research and scrutiny in recent years, because of its penetration in all fields of life,  whether these fields are political, economic, social, and administrative. It is one of the biggest challenges and problems that are facing communities. Therefore, this study is focused on the evaluation of measures implementing the national strategy to combat corruption in Iraq.

This study was launched, first because of its intellectual dimensions to ensure a conceptual presentation of the strategy and operational management in general with a special focus on the processes of implementation and control str

In light of crises, the need for efficient and flexible public administrations to make quick and decisive decisions, also institutions capable of directing the internal elements and components of them and adapting them to the requirements of rapid change due to crises and disasters, which led to scarce resources becoming scarcer and economic, political and social problems becomes more prominent. For the majority of developing countries, including Iraq, the increasing need for the importance of moving towards enhancing the efficiency of the performance of public institutions while trying to predict their future, can only be achieved. Through solid mechanisms and principles of governance that enhance the ability of institutions and make them

This study was designed for isolation and molecular identification of Nontuberculous Mycobacterium (NTM) from fish during the period between October and December 2017 from Karbla province, Iraq. This study included 200 fresh fish samples from four different species including Spondyliosoma cantharus, Liza abu, Carassius carassius and Cyprinuscarpio. Three samples of each fish were taken including gills, muscles and all internal organs. The samples were processed by decontamination, concentration of 4% sodium hydroxide, and 0.1 ml of sediment was streaking on Löwenstein Johnson (LJ) media; then the bacterial cultures were incubated at 28-30 °C for 3days up to 4 weeks and suspected colonies were stained with acid fast stain to confir