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دور السلطة التشريعية في الرقابة على اعمال السلطة التنفيذية بموجب الدستور الاتحادي في العراق
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ان المشكلة البحثية تتحدد في ان المهام والادوات التي تملكها السلطة التنفيذية، من الصعوبة تركها من دون رقابة، والرقابة والتقييد ياتي من اطراف عدة، واهمها: السلطة التشريعية، فالبرلمان في العراق منح اختصاصات للنظر في اعمال واداء السلطة التنفيذية بما يضمن تقيدها بالدستور الاتحادي. والهدف من هذا البحث هو الاشارة الى اهمية الاختصاصات الممنوحة للبرلمان العراقي، بما يضمن التاسيس لدولة القانون، اي وجود مرجعية قانونية هرمية تبدء بالدستور الاتحادي، تفرض نفسها على جميع السلطات والمؤسسات في البلاد. ويمنتهي البحث الى ان البرلمان لديه ادوات متعددة في ممارسة الرقابة بموجب الدستور الاتحادي، وان السلطة التنفيذية في اطار النظام البرلماني العراقي، انما لديه مرونة في ادارة الانشطة السياسية المختلفة، بموجب المساحة التي يمنحها الدستور لتلك السلطة.

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
(( Technology's role Time driver Activity-based costing at Provide of information for economic units for customer profitability analysis ))
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  The economic units always sought to maintain its market position and Trchinh the technology management and modern methods that will support success factors .vdila about it has become a customer and one profitability analysis of the most practical way benefit of economic units as modern management focus their attention on achieving this satisfaction, as the customers make up the axis of the success of every organization and that there are many government units aiming to profit directs attention to customers and the number of these units increased continuously. The administration used the customer profitability analysis in order to obtain information to assist in making and decision-making process. How to use modern tec

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Publication Date
Thu Jan 23 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The use of property sampling reduce of the Audit dangerous of auditor judgmentsApplied Research in Board of supreme Audit: Applied Research in Board of supreme Audit Accounts of the State Company for Cotton industries
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This research aims to clarify the advantages of statistical sampling method and provided the scientific basis of the auditor was able to defend the future of any objection to the validity of his opinion on the financial statements of the restrictions of personal rule as much as possible during the stages of the general Company for Cotton industries.Aresearc An applied study in the Board of supreme Audit  (the accounts of the cotton industry), have been used, a researcher at the theoretical side to achieve the objectives of the research methodology descriptive inference in the collection and analysis of financial statements of the circle (sample) for the financial year (2008). To achieve the objectives of the field study was designed

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Publication Date
Sun Jan 13 2019
Journal Name
Arab Science Heritage Journal
استخدام الفرز , الاستدارة والارضية دلائل على طاقة البيئة الترسيبية لتكوين المودود ( جنوب العراق)
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أن تكوين المودود شكل (1)  فى منطقة الدراسة يعتبر من التكاوين المهمة فى منطقة الخليج العربى وايران . لقد تم وصف هذا التكوين لاول مرة  من قبل (1) فى المقطع المثالى فى بئر ( دخان  -1 ) والذى قسمة الى قسمين رئيسين . القسم الاعلى  يتكون من حجر جيرى حامل للدمالق  اما القسم  الاسفل فهو  صلصالى . 

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Publication Date
Thu Dec 14 2023
Journal Name
مجلة الادارة والاقتصاد
تأثير مؤشرات الاستقرار المالي على قيمة اسهم القطاع المصرفي لسوق العراق للأوراق المالية
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يهدف البحث الى دراسة تأثير مؤشرات الاستقرار المالي على قيمة اسهم القطاع المصرفي لسوق العراق للأوراق المالية ، اذ تعد مؤشرات الاستقرار المالي اداة مفيدة لفحص سلامة وصحة القطاع المصرفي , وكذلك اداء لقياس مؤشر الاستقرار المصرفي المتكون من اربع مؤشرات فرعية (مؤشر كفاية راس المال ، مؤشر جودة الموجودات ، مؤشر السيولة ، مؤشر الربحية) ومؤشر الاقتصاد الكلي ، ومؤشر سوق راس ، ومؤشر الدورة المالية للفترة (2015_2020) ، وتمثل ا

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Publication Date
Sun Oct 21 2018
Journal Name
Arab Science Heritage Journal
دور دور الفكر الفلســفي فــي الحـــضارة العــربية الاسلامــــية
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The role of philosophy and philosophers would be pioneer in the Arabic Islamic civilization because it contained abilities data and establishments hidden in the core of philosophers and if not prominence the brain of them in the last era, the humanity would be too late but the philosophy tried to appreciate the freedom value and enhance people on thinking in addition to courage thinking freedom against state authority that lead to say that civilization did not depend on group of heritage, sciences and literature but deal with the creation of thinking ,freedom of discussing and it would be

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Publication Date
Sat Oct 28 2023
Journal Name
Baghdad Science Journal
New Records of Non-Diatom Algae in Aquatic Habitat along Greater Zab River Path from Bekhma to Gwer District in Erbil Province, Iraq
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A study of non-diatom algal species composition in twelve sites from Greater Zab River path within
Erbil Province, was carried out from April 2021 to January 2022 with monthly sample collection in twelve studied sites. Among them site 4,5,6,7 and 9 are the first for algal study in this area. The 112 different species of algae belong to 33 genera, 25 families, 13 orders and 4 divisions have been identified. The predominant genera included Spirogyra and Cosmarium 17, 8 taxa respectively. 13 taxa were new recorded to Iraqi
Kurdistan algal flora and 9 of them were new recorded to Iraqi algal flora: Botryosphaerella sudetica, Muriella magna, Gloeotaenium loitlesbergianum, Apiocystis brauniana, Anabaena oscillarioides, C. distentum

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Publication Date
Sun May 02 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Application of banking institutions' governance variables and their impact on financial performance as measured by (ROA & ROE): an applied study on a sample of local Islamic banks listed on the Iraq Stock Exchange
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The research seeks to achieve its goal of demonstrating the impact of applying banking governance variables on the financial performance of Islamic banks, and the independent research variables are represented by (X) by (the number of independent members in the board (X1), the number of directors in the board (X2), the number of committees emanating from the board ( X3), the percentage of shares owned by major shareholders in the board (X4), the number of members of the Sharia supervisory board (X5)), and the dependent variable (Y) is represented by (rate of return on assets (Y1), rate of return on equity (Y2)).

The research sample included (4) Islamic banks, namely (Iraqi Islamic Bank, National Islamic Bank, Jihan Islamic Bank,

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Publication Date
Mon Jan 01 2024
Journal Name
Baghdad Science Journal
Using Wild Plant Species Grown in Wadi Al – Tib Region North East of Al – Ammara, Iraq, as Indicators of Heavy Metals Accumulation
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The current study included, studying the ability of eight genera of plants belong to Brassicaceae family, Brassica tournifortii, Cakile Arabica, Capsella bursa – pastoris,Carrichtera annua, Diplotaxis acris, Diplotaxis haru , Eruca sativa and Erucaria hispanica to accumulate ten heavy metals Cadmium, Chromium , Copper, Mercury, Manganese ,Nickel ,Lead ,and Zinc . Plant leaves samples were collected from Al-Tib area during spring of 2021.The data demonstrated that, the highest conc. of Cd was 2.7 mg/kg in Diplotaxis acris leaves and lower value was 0.3 mg/kg in Cakile Arabica leaves. For Co, the highest conc.was 1.3 mg/kg in Capsella bursa – pastoris leaves, whereas the lower value was 0.5 mg/kg in Cakile arabica leaves. As for Cr ele

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Publication Date
Mon Dec 31 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE ROLE OF MARKETING MIX AND INNOVATION ON SERVICE DESIGN EXPLORATORY RESEARCH AT COMPANY KOREK TELECOM.: THE ROLE OF MARKETING MIX AND INNOVATION ON SERVICE DESIGN EXPLORATORY RESEARCH AT COMPANY KOREK TELECOM.
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The success of the company's strategy depends to a large extent on the success of its functional areas, the marketing Mix makes the company more able to monitor the external environment and the rapid changes related to competitors and customers, as well as the innovation contributes to meet the needs of customers and the requirements of competition and try to find solutions to various problems in Innovation ways, and thus integrated marketing and Innovation efforts in the company towards the design of competitive services to meet the requirements of customers and competition. The research aims to determine how marketing Mix and innovation to design unique and distinct services compared to the competitors, through exporator a sample of en

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Publication Date
Mon Oct 01 2018
Journal Name
Al–bahith Al–a'alami
The role of social networking sites of Iraqi satellite channels in prioritizing the public “Field study for the public of Dhi Qar governorate
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The study titled “The role of the social media sites of Iraqi satellite channels in prioritizing the public” is a field study for the public of Dhi Qar.
The emergence of the social networking sites we are currently experiencing has undergone radical and important changes in the role of the mass media in light of the growth and rapid spread of modern technologies Or the so-called new media، which led the media organizations to create satellite channels on the social networks، which led to bypass the traditional lines between the public and media institutions with the public gain the possibility of The purpose of the research is to determine the habits and patterns of public use of the social media sites of the Iraqi satellite cha

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