Preferred Language
Articles
/
XhiY5pQBVTCNdQwCuiLQ
العلاقات الامريكية- العراقية 1991-2001
...Show More Authors

أن استقراء تاريخ العلاقات الامريكية- العراقية وما أفرزته تفاعلاتها من احداث وسلوكيات، نجد ان الولايات المتحدة الامريكية منذ نشوئها كدولة مستقلة وفي ضوء اعتبارات النشأة والتكوين لأنها قامت على اساس مبدأ جوهري الا وهو مبدأ البراغماتية واغتنام الفرص والتوسع على حساب الاخر، وعليه فان العراق قد استحوذ على مكانة محورية في المدرك الاستراتيجي الامريكي، لاسيما قبل الحرب العراقية- الايرانية، فضلا عن ان موضوع البحث حمل لنا اشكالية اتسمت بتعقد العلاقات ما بين العراق والولايات المتحدة الامريكية وصعوبة استقرائها بصورة واضحة، كونها دراسة تبحث تفاعلات وسلوكيات تعد اغلبها سلبية معتمدة على فلسفة المعادلة الصفرية في العلاقات الدولية اي دراسة تنظيم العلاقة بين الطرف الاول( القوي) والطرف الثاني( محدود الامكانيات) أي التفاوت في مستويات القوة بين الطرفين والتي ترتب عليها انتهاج اسلوب فرض ارادة الطرف القوى على الطرف الاخر، وتكمن الاشكالية كذلك في التناقض ما بين المعلن والثابت من الاهداف الامريكية في اطار العلاقة ما بين الطرفين، لاسيما اذا علمنا ان الحرب على العراق واحتلاله العام 2003 لم تكن حلقة منفصلة عن حلقات المشروع الامبراطوري الامريكي في اقليم الشرق الاوسط عامة والعراق بشكل خاص

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Effect of industry specialization of the Iraqi audit firms on audit quality
...Show More Authors

The research aim to measure the impact of the Industry specialization of the auditors on the quality in audit in Iraqi auditing firms, as well as measuring the factors of Industry specialization in the Iraqi audit companies by measuring the market shares of Iraqi audit firms that audit the companies listed on the Iraqi Stock Exchange For 2010 to 2016, by surveying the opinions of (35) Audit firm on the impact of the Industry specialization of auditing firms in audit quality factors, The effect of the variables was revealed through the use of the survey form Distributed to Iraqi audit companies, The industry speci

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Sep 12 2025
Journal Name
Journal Of Administration And Economics
مؤشرات مقترحة لتقييم الاستدامة المالية في الجامعات الحكومية العراقية
...Show More Authors

View Publication Preview PDF
Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Investment Trends for Iraqi Industries in Terms of Clean Production (selected model)
...Show More Authors

   Industrial Investment according to Clean Productive methods is an important element in the process of rational use of Economic Resources, and the Iraqi industrial sector relied on traditional production methods; the productive activities in this sector did not take into consideration the environmental dimension, which leads to achieving the optimal use of economic resources, so it was necessary to have new investment trends heading with Clean Production. Therefore, the research is based on the hypothesis that "Clean Production contributes to improving the environment and rational use of Natural Resources." Based on the descriptive - inductive analysis methodology that study of Iraqi industries with Clean Production,

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Thu Mar 30 2023
Journal Name
Journal Of Economics And Administrative Sciences
The Possibility of Applying Agile Internal Auditing in the Iraqi Economic Units
...Show More Authors

The research problem is that the traditional methods of internal auditing are somewhat heavy with long and rigid procedures for the members of the audit process team, especially in light of the current developments that are reflected in the business environment and internal audit reports, so it is necessary to reconsider the traditional internal audit work method and assess the extent of its development by agile methods to reduce the time of the audit process on the activities and elements that add value and direct the effort and time to the activities and elements that add value to the work of the economic unit and the report of the internal auditor.

The research aims to study the possibility of applying agile internal auditing

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Dec 15 2021
Journal Name
Al-academy
Websites Quality Assessment of Iraqi Universities Using the WDQI Index
...Show More Authors

The Web Design Quality Index, known as WDQI, was applied to assess the quality of websites for six Iraqi universities, namely Basra University, Mosul, Muthanna, Samarra, Dijla University College, and Al-Isra University College. The results of the index showed that the universities of Basra and Dijla University College had the highest value, at 71.07 and 70.39, respectively. Its final evaluation metric was that the website of these two universities needed a slight improvement. As for the rest of the other universities, the final values of the index ranged from 64.72-69.71. When the final values of the index are displayed on the final evaluation scale, it appears that the websites of the four universities need many improvements. The study

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Mar 01 2007
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تكييف البيئة المصرفية العراقية وآلية التحول نحو الصيرفة الالكترونية
...Show More Authors

إن عملية التحول إلى استخدام نظم وتطبيقات الصيرفة الالكترونية هي احد التحديات الإدارية الكبيرة التي تواجهها المصارف العراقية حاليا ،  إلا انه لا يمكن تحقيق هذا التحول من دون وضع خطة مبنية على أسس صحيحة ومتطورة توائم بين البيئة التي تعمل داخلها المصارف العراقية (ثقافة المصرف وقدراته وإمكانياته والجهات الساندة) من جهة  ، وبين التحديات والمصاعب المرتبطة بالاستخدام المكثف لتكنولوجيا المعلومات والاتصالات

... Show More
View Publication Preview PDF
Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
design Electronic cost accounting system for the Iraqi Airways Company
...Show More Authors

The research Was based to on a real problem and realistically of represented by that  Iraqi Airways company does not have the electronic cost accounting system and therefore  be the process of  the pricing various services provided by a company sample research respecting  air transport and air cargo and aviation fuel and services and catering are not properly especially in the presence of new data from the new companies entering competition in Iraqi aviation industry and therefore does not provide price flexibility in order to compete in getting market share, And then research this problem addressed through design an electronic cost Accounting system covers all the costs incurred by the compan

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jun 20 2018
Journal Name
Al-academy
The Reduction in the design structure ofThe emblems ofIraqi sports clubs is amodel
...Show More Authors

   Singled current study on the subject of shorthand in structure designs logos (Iraqi sports clubs model), as the current study Tdmt four chapters, was in the first chapter defines the research problem and its significance, as well as the aim of the research in the know shorthand formal in structure designs logos (Iraqi sports clubs model ), and identifies Find time limits: - slogans Iraqi sports clubs for the years (1956 - 1970), because it represented the years to include designs slogans official Iraqi sports clubs that have been elected in this period for the purpose of examining the reality of the design in the current search. And it represented the spatial limits: - the Republic of Iraq - Iraqi slogans designs sports

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Dec 31 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Creative accounting and the factors affecting its practice in Iraqi companies
...Show More Authors

The research aims at introducing accountability creative and the factors influencing or helping to Do in Iraqi companies, was launched two assumptions first that he was effect with significance to a number of factors in the direction of departments in Iraqi companies to practice creative accounting , were selected (9) factors believed to researchers it's most influential, and second that there importance of significance for a number of ways or methods to prevent or combat creative accounting , and the purpose of testing hypotheses have been designed questionnaire was distributed to a sample of 48 individual practitioners accountable in Iraqi companies and auditors in charge of auditing the accounts of those companies , after anal

... Show More
View Publication Preview PDF
Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The reality of the international rankings for the quality of Iraqi universities
...Show More Authors

The international ranking of the quality of universities is one of the important topics that have taken a great deal of attention that is related to the scientific status at the local, regional and international levels.Quality means a set of characteristics and features of a product or service related to its ability to meet   a specific need by making the product or service   suitable for use.         The quality of education represents the degree that meets a set of educational characteristics specified in accordance with the standards of institutional accreditation of educational indicators in achieving the quality of the educational product, and the educational instit

... Show More
View Publication Preview PDF