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jcoeduw-1064
The effects of recently political transformations in changing democratic doing values in Iraq (( Theoretical – analytical vision between the reality and challenges ))
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Iraq has confronted a huge political transformations after 2003 which resembled and presented rapid changes from totalitarian regime into democracy's system , this phenomenon has become a feature embodied in a new political system, specifically is being a price for previous deprivation and despotism .So that, the nature of political work has been changed as a result of practicing new democratic values ,but the real challenges appeared by depending on the conformity and political compromise in dealing with all of crises and problems in the political life .
The future of political work in this nascent democracy could be prepared according to fulfillment an active doings values stretched on national unity and forgiveness from one side ,to reach into the reconciliation and solving all pending problems by national settlement ( Historic settlement ) as proclaimed to be compatibility with the values of justice and good governing according to the state of law at another side , by making political democratic process beyond of compromise or disputing wills and eliminating of so - called the quota approach of its components which led to instability within Iraq's political society as much as increasing of popular demands which claimed overhaul in all fields of political life recently .

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Publication Date
Sun Dec 31 2023
Journal Name
College Of Islamic Sciences
The heart between the scientific and legal concept
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summary of the research

The heart is the pine-shaped flesh on the left side of the chest. The moral gentleness in this flesh is called the home of perception, reason and understanding, as well as the place of desires and passions, so it turns between one desire and another between good and evil. As for its parts, it consists of four main parts called chambers, two rooms on the right As for the two chambers below, it is called the ventricle, the heart works regularly and accurately to pump blood and distribute it to all parts of the body and vital organs. And the Holy Quran divided the types of heart into two main types of healthy hearts, which are types (healthy, hidden, living....)

And the second type is sick hea

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Publication Date
Wed Apr 01 2015
Journal Name
Al–bahith Al–a'alami
The Educational Role of Children's Programs in Libyan TV An Analytical -Field Study of "Flowers of Life" Program
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Television contributes children the acquisition of knowledge, moral and social values through programs that are offered to them and the extent of the focus on the effective aspects of life in the age of the target stage. The subject of this research aims to know the children programs in Libya television through a comprehensive analytical study of the program entitled “zihur al-hayat” within the broadcast season from April 1, 2004 to June 30, 2004. It also focuses on trying to identify the Libyan television policy in broadcast educational content through the children's programs in the prevailing political and social conditions during the period of study as well as knowing the opinions of the children's sample under study in Al-Baidhaa

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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The relationship between risk management strategies and the risks of container transport: Applied research in the National Insurance Company
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The aim of the research is to find out the nature of the relationship between the interrelationships and the interrelationships between risk management strategies (avoiding danger, risk exposure, risk exhibition, preventive programs and activities to reduce risks) and the dangers of container transportation, as an independent variable in the dangers of container transportation as a dependent variable, the study started from the problem that the company suffers from The practical aspect of the study was applied at the National Insurance Corporation, and the researcher designed a diagram according to the study's schematic diagram. The study, and for the purpose of data and information related to that, it relied on the descriptive a

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
"The relationship between the profits management and profits quality and their impact on users of accounting information (A comparative study of a sample of banks listed in the Iraqi market for securities)
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The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in

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Publication Date
Thu Jul 21 2022
Journal Name
Al-academy
رؤية تحليلية للرسوم الجدارية لقصيرعمرة
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أن الفن الإسلامي المبكر تضمن أمثلة عديدة لرسوم جداريه آدمية وحيوانية ونباتية وهندسية بشكل متفرد ومتميز، وجد في القصور القديمة ، و بوجه عام في العصور المبكرة ، على الرغم من موقف الدين الإسلامي من الرسوم .
اذ ان موقفه من تصوير الكائنات الحية ايجابيا على الرغم من محاولات بعض المختصين وعلى رأسهم الأب لاما نس Henri Lammens وماسينون Louis Massignon وكرسويل K.A.C Creswell أن يبرهنوا على أن الدين الإسلامي لم يعترض على التصوير وصناعة

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Publication Date
Sat May 05 2012
Journal Name
Journal Of Planner And Development
planning and design of a tourist village in the marshes of southern Iraq
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This study analyzes how to make use of the resources in the marshlands of Iraq and how to utilize them, especially after the water returns to these areas and they are revitalized. We take an example of AL- Saheen Marsh and plan an ideal tourist resort there. This example can further expand to include other parts of the marshlands. The resort will utilize the local environment and tourist characteristics as it will have a feel and architectural resemblance to the houses and buildings that are currently built there. In addition the transportation methods will be the same as those used by the locals. Yet the resort will still posses all the facilities required by a modern tourist resort that includes all the services that will make

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Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of initial credit ratingAnnouncement of bonds on stock prices: An analytical study in the Abu Dhabi Securities Market
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The purpose of the research is to investigate the response of stock prices of companies that issued debt instruments (bonds) listed on the Abu Dhabi Securities Exchange for information content from the Moody's first credit rating announcements for the period 1 January 2005 - 30 May 2017. The study methodology was used to verify the existence of this response by the market and the Market efficiency of the Semi-strong shape.  The research focused on testing the impact of the initial announcement.The research showed that there is an influential information content to announce credit ratings in stock prices, with different responses between negative and positive. It was also found that the industrial sectors sample research separately d

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Publication Date
Sat Mar 26 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The theory of convergent between standard and optimal cost supporting actual cost in an Enterprise: بحث تطبيقي في معمل الألبسة الرجالية في النجف للفترة من 2007-2020
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The research aims to achieve proof of convergence between optimal costs and standard costs in calculating costs for the economic unit, support efforts aimed at adopting optimal costs in cost accounts and accounting thought in general, and achieve benefit from the theory of convergence between optimal costs and standard costs in the field of achieving actual costs in The economic unit in order to reduce and converge, and this came to address the possibility of adopting the concept of optimal costs in the production costs calculations for the purposes of rationalizing administrative decisions, and rationalizing the preparation of financial statements within management accounting.

The research concluded that

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Publication Date
Mon Oct 01 2012
Journal Name
Al–bahith Al–a'alami
Technical Construction of Advertisements in Radio of the Republic of Iraq
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Studies and scientific research conducted in the field of communication have shown that broadcasting has a clear impact on the ideas, attitudes and behavior of the masses if it is better used in making the media message studied.

The role of this means is not only to present opinions and ideas, but also to influence trends by supporting or changing them. This is of course a matter for the nature of the content in terms of its formulation and the way it is prepared and presented. The power and appeal of a radio message is not complete by simply creating content without creating a distinctive design; and to what extent this content depends on the logic and psychology of persuasion.

The conviction of the cont

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Philosophy of resolving the forces of contradiction in the theory of the organization
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The current research aims to provide a philosophical and knowledge framework  to explain the issue of organizations dealing with Paradox phenomena by focusing on five main aspects. The first deals with the concept of paradox, and the second aspect deals with the types of forces paradox. While the third aspect regards subject of the philosophy of paradox in organization theory and the fourth side deals with methods of   solving the paradox. Finally, the last side is exposed to the subject of the paradoxes of the three provided by the study (L

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