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
Continuous conflict between Parisian and Ottoman states the results that Iraq became as
aground for their battles which leads to their own interests in Iraq which are shape their
strategy. The conflict continues for long time. In spite of, they signed many treatments and
protocols between the two sides, as Arzarom treaty , the first and the second, Tahran protocols
, and Astana protocol. This conflict, no sides of them to dose any part of their land, but these
treaties leaded to a big loss to Iraq ,which lost parts of it's land and water area in Ahwaz and
shatt AL-Arab, so, Iraq became as a smoth target for their interests, and lost its
sovereignty,and lost self-govern of the country country . so the research conclud
الاوضاع العامة ليهود العراق قبل الهجرة القانونية
شيعة العراق وقضية القومية العربية قبيل الاستقلال
The research aims to determine the effectiveness of auditing in light of the relationship between the governance of investment policy and the cost of debt in companies listed on the Iraqi Stock Exchange. The problem of the research is to raise the question about the effect of the governance of investment policy and the cost of debt on the effectiveness of auditing and auditors. During the research, the most important of them were: the existence of an impact relationship on the effectiveness of auditing through the relationship between the governance of investment policy and the cost of debt. The companies listed in the Iraqi Stock Exchange lack an effective proposed guide or framework dealing with the governance of investment policy desp
... Show MoreThis research deals with the role of quantitative (indirect) tools of monetary policy that used by the Central Bank of Iraq in order to control and manage the size of the money supply that intermediate goal through which monetary policy is able to achieve its final goals, foremost among which is to reduce inflation and raise the value of the local currency in front of foreign currency rates. The research is based on a major hypothesis stating that quantitative tools have a direct and strong influence on the money supply, especially under the circumstances of the shift towards a market economy. There has been a branching relationship with this statistically significant relationship between the money supply and the quantitative tools used
... Show MoreThis research dealt with the impact of internal control on tax performance using balanced scorecard indicators because of its special importance in improving tax performance and reform. The internal control system is a safety valve for senior management in all organizations, it plays an important role in the regularity and development of work and the fight against corruption To provide reliable and accurate data and information, follow up on compliance with laws, regulations and instructions. The aim of this research is to demonstrate how control affects tax performance and how to adapt internal control components to improve tax performance. In the General Authority for taxes and its branches,. The research resulted in a number of conclu
... Show MoreSludge 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
The present study aims to investigate the seroprevalence rate of Toxoplasma gondii infection and its relation to some demographic factors among males in Duhok province/Iraq. A total of 424 random blood samples were collected from the male population of different ages (18-60) years and different social-economic classes. Out of 424 samples examined, 108 (25.47%) were seropositive to the anti- T. gondii antibodies; 88 (20.75%) were found seropositive for IgG, while 20 (4.72%) samples were seropositive for IgM. Regarding occupation, the highest percentage for chronic toxoplasmosis was reported in workers followed by policemen and pensioners at rates of 23.96%, 23.6%, and 23.07%, respectively. The age group 18-30 y
... Show MoreAt 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
... Show MoreCutaneous 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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