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.
The research reviews how the national economy contributes to building community confidence and strengthening national identity, explaining that sustainable economic development leads to improving the standard of living and creating job opportunities, which enhances citizens ' sense of stability and belonging. The research indicates that state investments in infrastructure and public services contribute to strengthening trust between individuals and state institutions. The research discusses the interactive relationship between economic stability and national identity, and how economic policies can strengthen this relationship, drawing on local and international examples to support development strategies . In Iraq, attempts to develop agricu
... Show MoreA 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
... Show MoreThe quality of the financial reports depends on set of accounting standards ,most of wich have been studied for the purpose of ascertaining the relationship between the standard used and the quality of the financial reports that contribute significantly to improving the financial performance of the institution, Research aims to detect the relationship between forensic accounting and the quality of financial reports, The research included a key hypothesis that forensic accountability could be applied to improve the quality of financial reporting, A sample of gentlemen (external auditors, tax assessors, judges, university professors, shareholders) (45
... Show Moreدور الحكومات في بناء الدولة ضمن اطار الدستور
المبادئ العامة للقانون ودرها في اطار التجارة الدولية
Abstract
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 mix promotion important to any organization in general, has been selected promotional mix tools in this research to identify the role in maximizing the Organization of sales growth business, which included the research problem several fundamental questions about the role of each promotional tool of advertising, public relations and personal selling and sales promotion direct marketing within the promotional mix in the promotion of business sales organization. The research aims to provide theoretical and field organizations surveyed about the role played by the mix promo in sales growth, and importance of research on the identification of more than promotional tools impact on sales gr
... Show MoreDescribed the Arabic language being of genius sets by top models of eloquence , rhetoric and clarity of sounds and developments Moreover , it is an important element of our existence and our identity and our survival . That my methods and best in teaching Arabic language what has pursued the easiest ways to learning and teaching and helped learners to be aware of the function linguistic information , and they need it and its impact on their lives , and contributed to unleashing the potential of activism and led them to make the effort to apply them in the form of examples and uses of new life , as well as fits are the capabilities and tendencies of different learners , so the goal of current research into the importance of the curriculum
... Show MoreABSTRACT This article examines the concepts of "discourse" and "political discourse" from the point of view of various researchers and linguists. The main linguistic features characteristic of political discourse are also presented. The term "discourse" is used in various scientific disciplines such as philosophy, linguistics, political science, anthropology, sociology, etc. However, there is no unambiguous definition of this term that unites all situations of its use today.
This research aim to present theoretical and philosophical framework regards topic of intellectual capital readiness in Iraqi universities. That is, by using strategic map in balanced score card of Norton and Kaplan (2004). This research discusses theoretical content for three main aspects reflect in its nature elements of intellectual capital readiness in organizations. This includes human capital readiness, information capital readiness and organizational capital readiness. To clear each element, the authors relay on mechanism to determine gape per element of intellectual capital elements.