الخلاصة

تعد الانتخابات بمثابة الطريق المؤدي إلى الديمقراطية كونها النمط الأكثر شيوعاً لمشاركة المواطنين في الحياة السياسية للبلدان واختيار ممثليهم في المجالس التشريعية، حيث أن مطلب إجراء انتخابات حرة ونزيهة لم يعد مطلباً داخلياً فحسب بل مطلباً دولياً يصرّ المجتمع الدولي على الوفاء به وهذا يلقي على عاتق كل دولة أن تضع من الضمانات ما يكفل ممارسة هذه الانتخابات ب

Background:In this study,TiO2 layer was thermally grown as a diffusion barrier on CP Ti substrate prior to electrophoretic deposition of HA coatings, to improve the coating’s compatibility also macro and micro pores in nano Hydroxyapatite dual coatings were created and their effect on the bond strength between the bone and implant was evaluated. Materials and methods: Electrophoretic Deposition technique (EPD) was used to obtain coatings for each one of four types of Hydroxyapatite(HA)on CP Ti screws (micro HA, nano HA, dual nano HA with micro pores, dual nano HA with macro pores) where carbon particles used as fugitive material to be removed by thermal treatment to create porosity.For examination of the changes occurred on the subs

All businesses seek to improve their levels of profits through various means, most notably their marketing channels, which ensure the delivery of their products to their customers in a safe manner in a timely manner. It considers losses to a minimum and that insurance companies place great interest in marine insurance losses because they often constitute huge amounts compared to other losses, hence the problem of research, which is centred on the type and size of the impact owned by the channel The Iraqi insurance company was chosen to be applied according to the intentional sample method because this company is closely related to the subject matter. The research has reached a set of conclusions, most notably that the choice of i

The research aims to know the extent of the impact of the risks of foreign exchange centers represented in the risks of commitment, exchange rate changes and liquidity risks in audit procedures, and accordingly the research will provide an applied framework of knowledge that shows the relationship between the variables addressed, and the importance of the research lies in the light of its presentation of intellectual, cognitive and applied contributions On the risks of foreign exchange centers and audit procedures, the research community is represented in the banking sector. The sample included nine private commercial banks listed in the Iraqi Stock Exchange. The research relied on a time series consisting of four years that extended fro

Receipt date:3/13/2021 accepted date:5/26/2021 Publication date:12/31/2021

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energy is one of the strategic resources within international politics, and this is through the existing competition between the international powers on it, and the global powers have begun to rely on interest in new areas, such as import, depending on new projects an

This research aims to clarify the role of Iraqi nature in the style of the artist Ayath Al-Doori. Through it, the spotlight was shed on the aesthetic of Iraqi nature, its importance and its relationship to art, and its pioneering role in the style of the Doori artist. The research included two axes: the theoretical axis and the applied axis. The first theoretical axis deals with two topics: The first topic: the aesthetic of Iraqi nature as part of the life and methods of Iraqi artists from ancient times until today, including the periodic artist. The second topic: the league artist touched on the private life of the league artist. As for the second (applied) axis, it includes the research community, the research sample models, the resear

  Highlighting the role of the movement and its dramatic dimensions, as an artistic product, whether at the level of cinema or television in general, and the stages of its influence within the structure of the cinematographic scene in particular, had an effective role in the continuation of the structure of the event according to its dramatic and aesthetic process, and from this the research problem crystallized in the following question: What is How the kinetic diversity of the camera in the structure of the cinematographic scene is achieved to achieve the maximum possible benefit by extrapolating all opinions in line with the objectives of the research, the research presented and two topics and the introduction were divided, which

This research aims to measure the discrepancy between the accounting income which is prepared according to generally accepted accounting principles and the tax income that is being prepared according to the rules and tax laws, and find out the most important differences that arise between incomes.The research found the most important to the following conclusions:1.Faces determining the tax base for companies subject to income challenges related to the weakness of the efficiency and the possibility of technical angel tax and its ability to examine the financial statements submitted to the tax administration tax.2.That the tax system in Iraq does not comply with accepted accounting principles generally accepted.The research recommends the

 the Objective of  study is  to measure the quality of medical service level,  in the  Iraq public hospitals ,presented by  special words ,private hospitals, and compare between them, by knowing the level of recipients satisfaction  of medical service for all dimensions of quality service, and then measuring satisfaction with the quality of medical service as a whole for both of them, which have been prepared in questionnaire form, included two main directions, first to determine the level of satisfaction when, recipients of medical service is not dimensions quality of service in accordance with the Scale Servqual by (Parasurman et .al 1988), consisting of five di

The research aims to diagnose the causes of the phenomenon of Marketing deception catalog, which is now deployed in the Iraqi market and related to producers and marketers, consumers, regulators and other institutions) and their impact in the areas of prejudice to the consumer protection (product and signifying specifications, price, advertising, packaging), as well as identify differences in the sample responses according to personal variables, it has been the adoption of the resolution as a tool to collect data and information through a sample survey of consumer opinions totaling 108 people in shopping centers in the province of Baghdad and in the Karkh and Rusafa, It was the use of methods selected statistical represented by the arith