The diversity of cultures is still the title of an Iraqi specificity that gave the society a diversity and this is reflected in the journalistic reality with the changing of the political system generate a new political and ideological life that differs from what is prevailed during the decades. However, its exacerbation of the degree of division is an additional duty for the press as a cultural platform and a knowledge bridge that contributes to the process of dialogue, addressing the differences, establishing a politically homogeneous structure through the state and socially by uniting all components of society and working to raise public awareness of the importance of national belonging to build a modern state. Cultural diversity is a human moral and intellectual necessity that leads to peaceful coexistence and building a human being who respects values and freedom of expression and opinion in order to create modern institutions and a civilized society based on tolerance and exchange of ideas. Therefore, the gradual transformation of political reality led to the challenge of press which indicates media in how to contribute to the process of repairing cracks and confront the ideological differences and prevailing cultures. One of the most prominent of this difficult stage is the occurrence of deadly doublets and dynasties in Iraqi cultural structures. The contemplative historian senses that two basic lines of Iraqi intellectuals have been starting together since the formation of the state and they contribute to live in conflict between them in 2003 after the defeat of the state and the laxity of society. This is reflected in an Iraqi political-national cultural line that represents the radical-socialist trend which began utopian, class-oriented and Marxist at the parties. While the second line represent the national trend and later ideologically envied by the parties and national groups. The decline of the two trends has led to a different cultural and ideological direction that represent political Islam and its control over the political and societal reality, taking advantage of the failure of those forces in the two previous directions. To conflict in the structure of culture with the invention of regional and international shares in situation of plowing the mental and unconscious infrastructure of the individual reflected on the cultural environment of the community to live a kind of turmoil, which led to different trends in the structure of press in accordance with the variables to produce a speech. It is a sign of the new reality. The press has been a manifestation of change that has been associated with the political system and its relationship to the nature of the facts of the new environment. Therefore, there is a link between the evidence of the press and the possibility of forming an ideology that is consistent with the cultural structure by means of various information, news, analysis, article, and the possibility of controlling external press institutions and the work controls that govern the structure of the institutions internally. These restrictions and restrains have defined the path by which each press organization operates through its structure of human staff. And the capital which is the core and the starting point for the establishment and the continuation of the existence of the means and then the goals embodied in the speech that is characterized by this newspaper or that in the production of ideas and opinions, information and texts and they deal to communicate to the public to influence the trends and their tendencies and not to employ diversity and marketing through the various media in its ideological tendencies leading to division and then to a social and political conflict.
Water one of the most important sources Which is no doubt essential for life surviving, water is vital in many sectors of life e.g. ( agriculture, industrial, power and so many things can’t be restricted on the mentioned items, water has become major problem facing the world today. Competition over water resources between nations has made it as a vital commodity and a justification for waging wars against its neighbor’s countries, there are currently 263 rivers that either cross or demarcate international political boundaries. Geographically, Europe has the largest number of international basins (69), followed by Africa (59), Asia (57), North America (40), and South America (38).The absolute numbers of international basins, as well as t
... Show MoreThis study examines the impact of adopting International Financial Reporting Standards (IFRS) on the value of economic units. Given the global push toward standardization of financial reporting to enhance financial statement transparency, comparability, and reliability, this research seeks to understand the implications of these standards for economic valuation within a region characterized by its unique economic and regulatory challenges. A questionnaire was distributed to 86 Iraqi academics specializing in economics, accounting, and finance to collect their views on the impact of adopting international financial reporting standards. Through careful statistical analysis, the study concluded that applying international financial reporting s
... Show MoreThis research aims to introduce the importance of electronic marketing and the extent of its impact on the quality of the insurance service in general, and the national insurance company in particular, and the advantages it can achieve, an increase in its competitiveness, as well as contributing to increasing the efficiency of the performance of the insurance company.
The research relied on the questionnaire form as a main tool for obtaining data and information by the 70 questionnaire questionnaires required for the field side of the research, as they were distributed and retrieved in full, and all of them are suitable for analysis. The sample .The questionnaire was designed with three axes, the first wa
... Show MoreThe research illustrated that the theory of constraints is "A group of concepts and basics that aim at helping the management in order to determine the difficulties and how to overcome these difficulties through determining the necessary change and how these change can be done efficiently and effectively ".
The research showed that the theory of constraint including its tools calls for magnifying throughput, constricting the product cycle , determining the optimal production mix , utilization of scare resources and canceling the idle time , that achieving throughput increasing then increasing profit .
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... Show MoreFor a long time, the intensification of profit represented a major goal for the company management ,but this goal confirmed a series of restrictions such the constriction on short period, the time rather than on long and medium strategic goal, the relationships with customers ,the supplies, employees , This goal is replaced by another one (intensification of the company's value) ,and the fortune of the share holders itself ,for the purpose of creating value, the company must generate great outcomes to cover the operating expense and to insure the a suitable compensation to the invested capital (the market value added) is the indication used to estimate the company ability to create value –added the development
... Show MorePurpose: The research aims to study the measurement of the performance of accounting units level of the research sample by using the Federal quality Model European (EFQM) Design/methodology/approach: the (EFQM) which included seven dimensions "Leadership, Strategic Planning, External Focus, Information and Analysis, Faculty / Staff and Workplace Focus, Process Effectiveness & Outcomes and Achievements" And its effect on the Control Environment, which includes three dimensions: "Integrity, management philosophy and commitment to powers" . the sample is supervisory units of colleges affiliated with the University of Baghdad in Iraq, and a sample was chosen that included fifty-one individuals in the accounting departments.
... Show MoreThe increasing Global Competitive and the continuous improvement in information technology has led the way to the development of the modern systems and using modern techniques. One of these techniques is benchmarking style and Total Quality Management all of them are used to improve the production process and target rid from the losts on the other side.
The Benchmarking style has become a very important for all the industrial systems and the serving systems as well. And an instrument to improve their performance specially those which are suffering from the highness of the costs or waste in time on the other side.
This study aims to depend on virtual Benchmarking style in the eval
... Show MoreThe absurdity of Orientalist thought and its deviation in interpretation
Quranic text
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The aim of the research is to determine the impact of the Iraqi public budget on IPSASs by conducting the questionnaire; the research was based on the hypothesis that "there is an impact of the adoption of the International Accounting Standards in the general budget of Iraq”. The research concluded that the government accounting system closely interferes with the general budget at all stages. The shifting towards the accrual basis is the first element of the reform package towards reaching the reform of the state budget. Without reforming government accounting, it is almost impossible to develop the budget. IPSASs are a recognized reference to the assessment and development of governmen
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This research aims to reform the Iraqi public budget through going into the challenges the budget faces in applying item-line budget in its preparation, implementation and control; which encourage extravagance and waste instead of rationalizing expenditures. This is shown in the data analysis of Federal public budget laws in Iraq for the years from 2005 till 2013; there was a continuous increase in the aggregate public expenditures in the public budget for the years previously mentioned, as the public expenditures growth has reached into the percent 284.71% in 2013. In addition the public budget for these years (2005-2013) is being prepared with planned deficit without confirming that
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