ﺣﻘﻮق اﻻﻧﺴﺎن ﺣﻘﻮق ﻣﺮﺗﺒﻄﺔ ﺑﺤﺮﯾﺔ وﻛﺮاﻣﺔ اﻻﻧﺴﺎن واﻟﺘﻲ ﺗﻀﻤﻨﮭﺎ اﻟﺴﻠﻄﺎت اﻟﻌﺎﻣﺔ وﺟﺎءت اﻟﻤﻮاﺛﯿﻖ اﻟﺪوﻟﯿﺔ واﻻﻗﻠﯿﻤﯿﺔ واﻟﺪﺳﺎﺗﯿﺮ ﻟﻠﺘﺄﻛﯿﺪ ﻋﻠﻰ اھﻤﯿﺔ ھﺬا اﻟﻤﻮﺿﻮع وﺑﻘﺪر ﺗﻌﻠﻖ اﻟﻤﻮﺿﻮع ﻓﻲ اﻟﻤﺮأة اﻟﻌﺮﺑﯿﺔ ﻋﺎﻣﺔ اﻟﻌﺮاﻗﯿﺔ ﺑﺸﻜﻞ ﺧﺎص، ان ﺣﻘﻮﻗﮭﺎ ﺗﺸﮭﺪ ﺗﻘﺪﻣﺎً ﻣﻠﺤﻮﻇﺎً ﻓﻲ اﻟﺴﻨﻮات اﻻﺧﯿﺮة ﻧﺘﯿﺠﺔ ﺛﻮرات اﻟﻮﻋﻲ اﻟﺤﺎﺻﻠﺔ ﻓﻲ اﻟﻮﻃﻦ اﻟﻌﺮﺑﻲ، اذ ﺷﮭﺪت ﺗﻘﺪم واﺿﺢ ﻓﻲ ﺣﻘﻮﻗﮭﺎ اﻟﺴﯿﺎﺳﯿﺔ ﻣﺜﻞ ﺣﻘﮭﺎ ﻓﻲ اﻟﺘﺮﺷﯿﺢ واﻻﻧﺘﺨﺎب واﻻﻧﺘﻤﺎء ﻟﻼﺣﺰاب، ﻓﻀﻼً ﻋﻦ ان ﻧﻈﺎم اﻟﻜﻮﺗﺎ اﻋﻄﻰ ﻟﻠﻤﺮأة ﺗﻮاﺟﺪ اﻛﺜﺮ ﻓﻲ اﻟﺴﻠﻄﺔ اﻟﺘﺸﺮﯾﻌﯿﺔ، وﺿﻤﻦ اﻟﺪﺳﺘﻮر اﻟﻌﺮاﻗﻲ ﻟﻌﺎم ٢٠٠٥ ﺣﻘﻮق اﻟﻤﺮأة اﻟﺴﯿﺎﺳﯿﺔ واﻟﻤﺪﻧﯿﺔ ﻟﻠﻤﺮأة اﻟﻌﺮاﻗﯿﺔ وﻧﺺ ﻋﻠﻰ اﻟﻤﺴﺎواة وﺗﻌﺰﯾﺰ دورھﺎ اﻟﺘﺸﺮﯾﻌﻲ ﻓﻲ ﺳﻦ وﺗﺸﺮﯾﻊ ﻗﻮاﻧﯿﻦ ﺗﺨﺪم اﻟﻤﺮأة اﻟﻌﺮاﻗﯿﺔ، وان ﯾﻜﻮن ﻟﮭﺎ دور اﻛﺒﺮ ﻓﻲ اﺗﺨﺎذ اﻟﻘﺮار.
A Forensic Accounting is represent science that deals with the application of knowledge in the areas of accounting, finance, tax and audit for the analysis, investigation, inquiry, inspection and testing issues in the civil law and criminal law in an attempt to reach the truth through which enable the Forensic Accountant to provide his Expert opinion , forensic accounting plays a major role by providing a range of important services in the field of investigation for fraud and litigation support, As one of the most important legal and accounting functions is to investigate allegations of alleged by the related parties, especially those allegations related to the existence of fraud, since the goal of judicial accountant will depend
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This research aims to highlight the Cooperate Governance concept and determine its accounting dimensions, especially what has connected with development the management accountant role concerning the nature, scope and its location in the organizational structure in the companies as to be complied with implementing the cooperate governance principles and mechanisms in the modern businesses environment. This research has focus on clear shortage in the management accountant role in the companies, regarding to implement the governance mechanisms, especially his role to provide the information and consultations to the internal & external parties (stakeholders) . This
... Show MoreThe process of employing modern technology in a consistent manner is what the researcher is interested in, and the psychological role of the sound effect in enhancing psychopathic representations in cinematic characters, which had a wide resonance in the field of cinematic films, and after the predominance of digital technology in the production of contemporary films, the sound effect has a higher efficiency And a good level of advanced aesthetic and dramatic expression in film employment, so many directors resorted to this type of films by using various new and advanced techniques and technological programs in their industry, since the traditional construction does not achieve the dazzling that the viewer desires.
Accordingly, th
... Show MoreThe development in the presentation and presentation of the service in order to distinguish them from the same, was one of the most important reasons to choose the current issue to upgrade the level of service, especially in the Iraqi restaurant sector, which has become today of the important sectors successful. The problem of research was to try to answer a range of questions: to what extent are Iraqi restaurants interested in physical service factors? Do Iraqi restaurants apply physical factors in a way that leads to customer satisfaction? Are Iraqi restaurants interested in the satisfaction of their customers? The objective of the current research is to try to determine the extent to which the
... Show MoreThe correct and sincere process of socialization is working on appropriate social climate in
which this process is the provision, and the climate is achieved in the presence of a positive
environment free of negatives and contradictions, but when there is a socialization processes
inadequate and contradictory was not based on the principles of punishment and reward nor a
balance between methods soft and intensity of treatment and interaction with small and
adolescent does not require intensive social care formulas do not create the conditions
essential items required by the successful and effective socialization, the young and the young
people who are going through in such Altanisah and educational operations will be
دور وزارة الخارجية الامريكية في عملية صنع القرار
This article discusses the change of values in urban family, because of various communication media and modern technologies as one of the most important factors affecting the changing family values in urban areas, this means becoming part of urban life. And focuses on the family in urban areas, for the privacy of the social, economic, demographic and cultural help to this effect, and because cities are the most friction and interaction with modern technologies.
دور الحكومات في بناء الدولة ضمن اطار الدستور
The study aims to indicate the role of strategic financial accounting in the service investors to take appropriate decisions in the future, Through what is provided by the strategic accounting, the future of information and data that enable the investor to make future investment decisions appropriate، If no longer traditional financial accounting putting meet all existing and prospective investors Requirements، That reliance on historical data and information already signed and neglected aspect of future, From this point it was to highlight the role of strategic financial accounting to contribute in this area.