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مفهوم الوحدة الوطنية وطرق تعزيزها في العراق
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تعـد الوحـدة الوطنيـة لأي شـعب قاعـدة الارتكـاز للبنـاء الحضـاري والتقـدم والتطـور والتنميـة في المجـالات كافـة وبغيابها يفقد الشعب المرتكزات الأساسية لآمنه واستقراره، وقدرته على احتواء الأزمات الناشئة عن الاختلافات العرقيـة والدينية والطائفية، وعلى هذا الأساس فان قيادات الشعب الوطنية يكون هاجسها الدائم الحفاظ على الوحدة الوطنية، وسـد كـل الثغـرات والمنافـذ في جـدرانها لكـي لاتنفـذ مـن خلالهـا ريـاح الفرقـة والتباعـد والانقسـام أو تكـون مـداخل لنفـوذ الـدول الأخـرى، والعبـث بمقـدرات الشـعب ومصـالحه وخصوصـياته وتأليـب مكوناتـه علـى بعضـها في محـاولات لإيجـاد مواطئ قدم لها للتدخل في شؤونه الداخلية وتسلل مصالحها وأهدافها غير المشروعة . والمشكلة الأساسية التي يقتضي إدراكها إن الانقسامات في أي مجتمع حالة طبيعية إذا ما كانت محكمـة بضـوابط وشـروط الصـراع السـلمي، الهـادف للتغيـير والإصـلاح وهـي مـن سمـات المجتمعات الحيـة المتطلعـة للبنـاء العصـري وتجـاوز عوامـل الفرقـة والاخـتلاف وصـولا للوحـدة الوطنيـة لقيـادة العمليـة السياسـية والتعامـل مـع أزمـات الـبلاد المتعـددة بمنظـور واحد وبرنامج ومنهاج موحد يمتلك قدرة التعامل مع المشكلات التي تتعرض لها أوضاع البلاد .

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Publication Date
Thu Aug 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Analyzing current and future direction of non-oil primary balance: Case Study of Iraq Using Exponential Smoothing model
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In recent years, non-oil primary balance indicator has been given considerable financial important in rentier state. It highly depends on this indicator to afford a clear and proper picture of public finance situation in term of appropriate and sustainability in these countries, due to it excludes the effect of oil- rental from compound of financial accounts which provide sufficient information to economic policy makers of how economy is able to create potential added value and then changes by eliminating one sided shades of economy. In Iraq, since, 2004, the deficit in value of this indicator has increased, due to almost complete dependence on the revenues of the oil to finance the budget and the obvious decline of the non-oil s

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Publication Date
Tue Mar 30 2021
Journal Name
Baghdad Science Journal
Detection of Leishmania tropica Using Nested-PCR and Some of Their Virulence Factors in Thi-Qar Province, Iraq
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Cutaneous leishmaniasis is one of endemic diseases in Iraq. It is considered as widely health problem and is an uncontrolled disease. The aim of the study is to identify of Leishmania species that cause skin lesions among patients in Thi-Qar Province, South of Iraq, also to detect some virulence factors of L. tropica. This study includes three local locations, Al-Hussein Teaching, Suq Al-Shyokh General and Al-Shatrah General Hospitals in Province for the period from the beginning of December 2018 to the end of September 2019. The samples were collected from 80 patients suffering from cutaneous leishmaniasis, both genders, different ages, various residence places and single and multiple lesions. Nested-PCR technique was

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Publication Date
Sat Dec 30 2023
Journal Name
Journal Of Economics And Administrative Sciences
Financial Variables and Their Effects on The Development of Bank Credit and Productive Sectors in Iraq Using a Path Analysis Model
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This study aims to measure and analyze the direct and indirect effects of the financial variables, namely (public spending, public revenues, internal debt, and external debt), on the non-oil productive sectors with and without bank credit as an intermediate variable, using quarterly data for the period (2004Q1–2021Q4), converted using Eviews 12. To measure the objective of the study, the path analysis method was used using IBM SPSS-AMOS. The study concluded that the direct and indirect effects of financial variables have a weak role in directing bank credit towards the productive sectors in Iraq, which amounted to (0.18), as a result of market risks or unstable expectations in the economy. In addition to the weak credit ratings of borr

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Publication Date
Tue Jun 01 2021
Journal Name
Baghdad Science Journal
Morphological and Molecular Identification of Limnodrilus Claparede,1862 Species(clitellata: naiDIDAE) IN Tigris River, Baghdad/Iraq
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Sludge worm samples were collected from the Tigers River sediment during the period from November 2018 to June 2019 in Al Sarafiya District/ Baghdad- Iraq. Biometric morphological measurements focusing on the form of penis sheath and chaetal morphology were used for species identification, in addition to molecular analysis by amplification of conserved 18s rRNA encoding gene using ITS1 and ITS4 universal primers.According to the morphological measurement records, the results revealed the existence of Limnodrilus hoffmeisteri Claparede 1862, L. claparedeianus Ratzel, 1868 and L. cervix Brinkhurst 1963. Other two groups of specimens, with short penis sheath, were identified by molecular technology as L

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Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Using the Box Jenkins models to predict Iraq's cement production and to demonstrate its adequacy under future construction projects
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تعد صناعة السمنت في العراق من اقدم الصناعات الحديثة واكثرها تطورا وتقدما ومن اقواها تاثيرا في الاقتصاد القومي. واذ توفر في صناعة السمنت العراقي كافة المستلزمات الناجحة من حيث توفر المواد الاولية والخبرات الفنية والتقنية واسواق ثابتة وراسخة محليا وعالميا فقد كان من المفروض ان يتم التوسع في هذه الصناعة، وان التخطيط لهذه الصناعة امرا ضروريا خاصة وان مادة السمنت هي احدى اهم المواد الرئيسة التي يؤثر توفره

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Committed of the Auditors for the Procedures of Environmental audits (An Exploratory Study of a sample of auditing offices in Iraq)
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At the beginning of the nineties increased responsibility of the auditor to the community as the demand for auditing the environmental performance for the economic units in addition to audit the financial performance. With the aim of preserving the environment and reducing the damagse as  aresult of the negative effects of the activities of these units.

The researh deal with two sides the first one identifies the theoretical framework of the concept of environmental audits, requirements, methods, types of procedures, and duties of  the auditor in conducting  environmental audits. It also deals with the concept of the enviro

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of forensic accounting in banking stability An applied research on a sample of Iraqi private banks listed on the Iraq Stock Exchange
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                 This study aims to identify the role of forensic accounting in the Iraqi environment, banking stability, and to achieve this goal, we used the field survey method, as it is the most appropriate for studying the phenomenon in question and achieving its objectives.

Where we selected a sample consisting of (50) male and female employees, distributed among five private banks in Baghdad governorate, namely (Ashur International Bank, Development Investment Bank, Iraqi Middle East Investment Bank, Hammurabi Commercial Bank, Khaleej Commercial Bank), and the questionnaire tool was applied to them Designed for this purpose, which consisted of

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of forensic accounting in resolving banking disputes: an applied research on a sample of private banks listed in the Iraq Stock Exchange
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This study aims to identify the role of forensic accounting in resolving banking disputes in the Iraqi environment, and to achieve this goal, the fiel

d survey method was used, as it is the most appropriate for studying the phenomenon in question and achieving its objectives. A sample of (50) male and female employees was selected, distributed among five banks listed on the Iraq Stock Exchange in the Baghdad governorate. The questionnaire tool prepared for this purpose was applied to them, which consisted of two main axes. The first axis included paragraphs of questions related to the importance of forensic accounting. The second axis relates to disputes At the end of the research, we reached a set of conclusions, the most import

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Publication Date
Wed Jan 30 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Effect of The Tax Core Competencies in The Tax Settlement: An Empirical Study of The General Commission for Taxes
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This Study Sought to Determine The Relationship and Impact Between The Tax Core Capabilities and Tax Settlement The Study Took Place in The Tax Administration, and Based The Problem Was to Two Hypotheses As Solutions Initial Mocked Content to Explain The Relationship Between The Phenomena, and to Test The Validity of Assumptions And Due To The Fact That The General Authority for Taxes is The Body for The Advancement of The Collection Tax In Iraq Random Sample Was Selected to Represent The Population of The Study, Since The Sample Included 22 Individuals Representing 70% of The Total Community to Study, Represented by The Director General, Agents and Directors of Departments and Branch Managers Managers Working in The General Authority fo

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Mechanisms Corporate Governance in the Accounting Conservatism
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This research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective the use of all of it (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables was used model Basu revised to measure the Accounting Conservatism  , which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the pe

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