It is obvious that the constitutional- political structures which has been emerged in Iraq after the occupation in 2003 frame worked by many sectarian, ethnic, tribal and political orientations, pushing forewords to escalating the contradictions between social- political powers, however, these changes unfortunately result not just destroy and taking apart the political regime and his authority, but the state and his institutions as well, although, did not stamped as wise and rational change for better future to new Iraq and its political, civil and military institutions. Finally, as quick as Iraq start to bisects to sectarian, ethnic and national components according to the new political – social components of Iraq. Indeed, what is req

The implementation of decentralization in Iraq was asymmetrical, leading to different forms and paces of implementation. Comparing four cases of Basra, Kirkuk, Nineveh, and Sulaymaniyah indicate that these cases differ in their political stability and autonomy in a way that led to a different forms of decentralization. This paper argues that the higher the level of political autonomy from the federal government, the more efficient the governance model, and the more efficient the governance model, the more legitimate the system (trust), and the more legitimate a system, the more accountable elected officials. Therefore, it recommends reforming the institutional setup of decentralization by having districts, instead of provinces, as the bu

The study includes the phytoplankton compositions in Alaaras Lake , in summer 2008 and winter , spring , summer 2009. Samples were collected from three selected sites at north , middle and south of lake. A total of 74 taxa of phytoplankton were identified . The diatoms were the dominated by 44 taxa represented 82.8% of the total indentified species, followed by green algae ( Chlorophyta ) of 20 taxa (8.5%), and blue green algae (Cyanophyta of 7 taxa (7.2%). Tow species were recorded of Pyrrophyta and one species of Euglenophyta .The seasonal variation for Diatoms density showed tow peaks during Autumn and summer. Few species were dominated during the most studied period such as Cocconeis placentula var. euglypta, Synedra fasciculata and

The spread of drugs in Iraq during the period 1932-1968 was one of the most dangerous. phenomena affecting humans, as it leads to addiction, to the point where people cannot live without it, it also leads to the destruction of the user's nerves and body, and the inability to maintain balance, or even perform daily tasks. There are different types of drugs, and the side effects vary from one type to another However in all cases, drugs remain the scourge of the world, They are a toxic substance that attacks the nerves and tries to destroy them' The importance of the subject lies in the fact that it is anew and unstudied topic, and it studies a phenomenon that affects humanity in general and Iraq in Particular through it light can be shed on t

Gaining economic policy of exceptional importance in severe unilateral Iraqi economy such as the economy, as oil revenues constitute the center of gravity in the internal and external balances, Economic policy have seen in Iraq beyond 2003 in absentia economic strategic vision and failure in the application of policies to achieve economic development, as there was a disconnect and lack of integration and coordination between macro policies of monetary policy and fiscal policy, especially as if they were floating two policies are not linked by a link

The aim of this study is to achieve the best distinguishing function of the variables which have common characteristics to distinguish between the groups in order to identify the situation of the governorates that suffer from the problem of deprivation. This allows the parties concerned and the regulatory authorities to intervene to take corrective measures. The main indicators of the deprivation index included (education, health, infrastructure, housing, protection) were based on 2010 data available in the Central Bureau of Statistics

Iraq's oil industry  has been passed  in different periods , began with domination  of  Western companies to invest in Iraqi oil at twenties of the last century ,  through the process of nationalization of the shares of those companies ,  beginning of the seventies , and ending with the new policies adopted by the government recently, which was contracting with international companies to develop the oil industry , because of what the outcome of the oil industry from a decline in artistic and  physical ability as a result to the  conditions of war and embargo imposed on Iraq before 2003.

The Iraqi government has introduced licensing of a contract to

This research aims to show the most important approaches applicable in forming the accounting standards , the  importance approaches used to formulate local accounting standards & the  need to cancel or develop the unified accounting system in Iraq besides activate the local auditing & accounting standards council to issue accounting standards able to save the relevance & Reliable accounting information that serve the decisions of stockholders and others of stakeholders in the incorporate companies , especially the companies listed in the Iraq securities exchange , So this study based partially on analyzing the questionnaire form which has been designed to inquiry the specialists and experts opinion about the accoun