The systems of governance in Europe are characterized by ancient democratic systems that have developed and developed through a long history of political conflicts that have emerged from a social reality that feeds them and receives the resulting effects. This is an achievement that has been achieved after the sacrifices and great efforts in formulating models of good governance through which to realize the aspirations of their peoples. . The democratic system operates within a balanced mechanism of two competing parties to manage and direct the work of the government and the parliament. The parties that achieve the majority in the elections carry out the functions of the government supported by their parliamentary base belonging to one party or a group of parties that are intertwined within a common intellectual and ideological approach. The parties that did not win the position of opposition in parliament, each according to programs and plans that envisages the right management of the State and what he deems appropriate in the legislation of laws and the exercise of the functions of the government and the required parliamentary oversight to correct and avoid falling into the corners of mismanagement or corruption Which in many cases does not apply to this rule, despite the fact that it represents the basic principle of the democratic approach, namely, the principle of electoral majority, which necessitates the search for another democratic alternative that allows the administration of state affairs, with the participation of political parties In the work of the government and parliament or their consensus, in order to achieve the acceptance of all political parties and then their electoral rules. However, the departure from the rule of the electoral majority has produced new data that have made the system of consensus democracy in general its specificity as it is achieved
Abstract:
The research aims to define the theoretical framework for corporate governance and its mechanisms and shed light on corporate governance in Iraq as well as the theoretical framework for the quality of financial reports and their relationship and the role of corporate governance in activating them. A commercial bank as a sample for the research, and a survey list was prepared to show the extent to which the research sample banks are committed to applying internal governance mechanisms. imposed on them by the local environment, which leads to improving the quality of financial reports for these banks.
The international business environment faces many challenges, including the intensity of competition, the speed of expansion, and control of the market. This leads to its shadow on the local business environment, which prompted many economic units to adopt modern strategies, including mergers and acquisitions, for expansion and prosperity. The research was conducted to verify the role of internal audit in the governance of strategy operations (Mergers and acquisitions) and its reflection on management decisions and making them efficient and effective. Internal auditing is the independent variable related to the other variable, the governance of strategic operations and its impact on management decisions for strategic operations as a depende
... Show MoreThe aim of this research is to identify the extent to which the Conventional and Islamic banks are committed to implement the requirements of the corporate governance in its financial reports. In addition to its commitment to transparency and clarity in dealing with the shareholders and stockholders to protect their interests and to determine the impact of the commitment of the corporate governance on assessing the financial performance of the conventional and Islamic banks that participate in Bahrain Stock Exchange.
This study focuses on the slab-beam interaction in one-way systems. In the context of this study, slab-beam interaction means how beam deflection can affect moment distribution in one-way slabs. This interaction is usually neglected in the traditional approximate analysis that is adopted in engineering practice and design codes. Slab positive moments have been considered as indicators on the accuracy of approximate methods, as they overestimate negative moments while underestimating positive moments.
After proposing of effecting parameters in slab-beam interaction including of panel length and width, beam dimensions, and slab thickness, Buckingham’s theorem has been adopted to transform the dimensional-mo
... Show MoreReflect the sustainable development of the interaction of three key elements are the economic component and the social component and the environmental component while focusing economic component to achieve economic growth and focuses social element to achieve social justice in the distribution of income and achieve prosperity, the environmental component related fields and including emphasizes the protection of the environment and to ensure the continuation and sustainability of resources physical, biological and form in which it believes the interaction required for development process real and effective and sustainable, and is considered the province of Kurdistan Iraq of important areas where the movement of developmental mount
... Show MoreBackground: Asthma is a pulmonary disorder characterized by reversible stenosis of the peripheral bronchi. This disease could affect the oral health; as a result asthmatic patients may have a higher risk of developing dental diseases. This study was conducted to evaluate the caries experience and salivary elements among asthmatic patients using Ventoline inhaler. Materials and methods: The study group consisted of 30 male asthmatic patients with an age range 20-24years (under Ventoline inhaler). The control group includes 30 subjects matching with study group in age and gender. Plaque and DMFS index were used for recording caries experience. Stimulated salivary samples were collected and then salivary flow rate, S-IgA and salivary elements
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