لقد مثلت عملية التحول من النظام الشمولي الى مشروع اقامة نظام جديد ومغاير نقلة نوعية شهده المجتمع العراقي بعد 9/4/ 2003 القت بظلالها على مختلف الاصعدة السياسية والاقتصادية والاجتماعية، ولعل من بين ابرز تلك التحولات ذلك الذي تبلور على حول مفهوم الهوية الوطنية واعادة تشكيلها من خلال صياغة جديدة لمفهوم المواطنة الذي يفترض ان تكون القاعدة الراسخة التي يتأسس عليها المشروع الوطني الجديد الرامي الى إقامة او إعادة تأسيس الدولة العراقية الجديدة دولة المؤسسات وحكم القانون. والملاحظ ان عملية التحول الكبيرة والقاسية تلك وان كانت في مجملها مدعاة الى التفاؤل والامل في بناء دولة تحترم مواطنيها ويضطلع نظامها السياسي بالواجبات او المهام التي يتعين عليه انجازها، الا انها واجهت ومازالت عقبات كأداء شوهت ذلك الهدف، وقد لانجانب الواقع اذا ماوضعنا ( مفهوم الهوية ودلالاته) في مقدمة تلك العقبات، وذلك لان المفهوم قد تم تشويهه اساساً على مدى سنوات ومراحل بناء الدولة العراقية منذ بدايات القرن الماضي صعوداً. وعليه تنطلق هذه الدراسة من فرضية مفادها: ان اشكالية الهوية في العراق تعود الى تعدد وتنوع واختلاف المكونات الاجتماعية التي تبدأ بالقومية والدين واللغة وتنتهي بالقبيلة والطائفة، وعلى الرغم من التداخل والتفاعل والتعايش بين هذه المكونات الاجتماعية فقد بقيت الحدود الجغرافية لاتتطابق مع حدود المشاعر القومية والدينية والطائفية وذلك لتعدد الولاءات والانتماءات التي تستقطب كل واحدة منها مشاعر الولاء الاجتماعي حولها . وعليه فأن عملية بناء الدولة العراقية يجب ان تستند الى اسس وطنية مجردة من أية نزعات طائفية أو عرقية أو دينية عنصرية، لتكون الهوية العراقية الوطنية الواحدة هي الهدف أولا وأخيرا، ولكن ليس على حساب أية مجموعة أو طائفة معينة
The study aimed at interpreting the role of architectural design quality in in build competitiveness model in accordance with the proposal included the idea of architectural design quality for its removal; interesting design factors of the environment, good design of the spaces, and design aesthetic explanatory variable. The competitiveness dimensions; the level of innovation, stimulate research, and the quality of the company's products, and activating the role of human resources, entrepreneurship, profitability, market share and competitiveness, variable responsive. The study of construction companies in the Ministry of Housing and Construction has taken the Iraqi society for the study. The sample consisted of (48) manage
... Show MoreThe study focuses on the problem that Iraq is approaching an increasing rate of literacy;the available data refers to a rate of (18% -19%). In addition to the fact that the generalcurrent role of the programs directed to literacy is not actually effective enough to limit the expansion of this rate.
The importance of this study highlights the fact that the Iraqi universities are an important tributary among the tributaries of human development, especially in spreading the education of the voluntary work in literacy field and confirming the connection between the students and their society and their role in solving one of the prominent challenges that face the development, i.e., literacy.
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... Show MoreIn accounting studies, more than one method is used to measure income and balance sheets elements. One of these methods is called the fair value, which use to determine the assets and liabilities ad it includes the benefits or self-satisfaction ability. This paper aims to focus on the importance of fair value as a basis of accounting measurement and its effects to achieve the relevant characteristics by using the equation is used by (Kythreotis) in his research, And Also , Editing this equation depending on the financial data and information of Iraqi Banks as a case.
This research aims to solve a problem in the field of accounting and financial knowledge in the world today, that is, the problem of creative accounting. Especially after the global financial crisis and the collapse of many large companies in the world, people find that they use creative accounting methods to distinguish them from reality, showing the results of their activities and their financial status. This research discusses the concept of creative accounting, the most important methods used in financial statements and its relationship with external auditing, and procedures to limit accounting creativity. This study uses descriptive analysis methods after confirming its theoretical aspects in practice. Using the statistical
... Show MoreSurvival analysis is one of the types of data analysis that describes the time period until the occurrence of an event of interest such as death or other events of importance in determining what will happen to the phenomenon studied. There may be more than one endpoint for the event, in which case it is called Competing risks. The purpose of this research is to apply the dynamic approach in the analysis of discrete survival time in order to estimate the effect of covariates over time, as well as modeling the nonlinear relationship between the covariates and the discrete hazard function through the use of the multinomial logistic model and the multivariate Cox model. For the purpose of conducting the estimation process for both the discrete
... Show MoreThe capital in the bank is the important element in establishing it, because it maintains the banking sector in the event of exposure to losses or risks In addition to contributing to the provision of liquidity And protection of depositors' money from potential and unexpected losses. There is also a relationship between the prices of shares and the indicators of the durability of the capital owned, considering that the shares are the components of the bank capital The study limited the indicators of capital to assets and capital to deposits, capital to loans and financial investments Where the most important conclusions are the damage to the detriment of shareholders in contrast to the depositors in the case of increasing the propo
... Show MoreThe topic area of that’s research dealing with values which adopted by Iraqi people since 1980, many changes and variables which make many situations and skills which the life is suitable in war and conflicts times. That’s values like traditional and ordering, traditionalism mean the conservation about values s and tradition which society adopted its. The Iraqi society suffering from many changes since 1980-2003, the consequently of that’s changes make Iraqi citizen more interested about luxury needs like clothes, while decreasing the interested about liberty of thought, beauty, show evidence of identity, and openness of mind. The processing of values changes associated with political behavior of Iraqi people which lead to weaken o
... Show MoreAbstract Iraq has an important place in the regional and international balance, and the competition among countries has increased in rapprochement with Iraq, not only for its geography or its privileged location, but because it has many other components that make regional and international countries want to strengthen their relations with it (Regional and international powers). In addition to that, Iraq has become increasingly important for these international and regional powers after its victory over the terrorist organization (ISIS), which proved an important fact that Iraq represents the most important pillars in the international balance.
العراق من التحول الديمقراطي الى التماسك الديمقراطي
چکیده
کشورعراق مرزهای زمینی ایران دارد که علاوه بر این ، مشترکات وروابط متعدد اقتصادی ،سیاسی، فرهنگی ودينى ميان هر دو ملت می باشند . عراق بعلت موقعیت جغرافیایی ونزدیکی به ایران سهم بیشتری برای ورود واژه های فارسی به لهجه ی خود داشت ، علاوه بر این رویدادهای سیاسی متقابل قدیم و جدید میان دو کشور سبب ورود بسیاری از لغات فارسی به لهجه ی عراقی شد که کاربرد این لغات هم اکنون در لهجه ی عراقی آشکار است ، ای
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