الخلاصة Bahraini Parliamentary Elections and their Impact on the Popular Uprising) Bahrain has a distinguished constitutional and parliamentary experience, which distinct it from the other Gulf Cooperation Council (GCC) countries. Its experience in this area is the second after the experience of Kuwait to establish a system of government based on modern constitutional principles. As the government presented the Constitution to the Constituent Assembly elected by people and approved in 09/06/1973. After that, it witnessed the birth of the first parliament elected by the people in 1973, but the experiment did not last long and the parliament dissolved by Prince, and didn’t determine the period of the return of the working with the terms of the Constitution governing the functioning of the legislative process in Bahrain. Since 1975, the date of the dissolution of the National Bahrain council, Bahrain witnessed a wave of protests and sit-ins condemning its policy of rejecting the modus of the government, which did not subside even after trying to find specific Council appointed by the Prince, who has the Advisory power. The events of disagreement and dissatisfaction continued by some opponents parties and personalities, which always demand the return of the 1973 Constitution, despite reforms initiated by Sheikh (Hamad bin Isa Al Khalifa) in 2000, and using the National Action Charter, which some counted it as a positive step followed by other steps, that distinguished Bahrain from its neighboring Gulf countries. As a result, Bahrain has witnessed the return of the legislative elections in 2002, despite the county of the political associations which has weight in the representation of Bahrain’s street as well as some opponents figures, who tried to use any opportunity to reject and try to make their voice reach all platforms and religious media, or try to send petitions to the king himself to respond to their demands. The government's reaction about this was; indifference and tried to silence the voice of opposition by arrests or by putting the responsibility on the outside parties for all these protests and sit-ins. When these opponents parties entered the legislative elections in 2010/2006, they got a large percentage of the vote that enabled them to prove their power in the political domain. The government tries in different ways to keep equilibrium between them and the number of these parties. In the other way the government could not deny the existence or the actions of these parties, the Bahraini government must put in consideration the opponents’ popularity before doing a particular deed against them, especially as we witnessed a wave of protests and sit-ins in many Arab cities demanding change and reform. Some of these cities succeed in changing regimes as in the case of Egypt, Tunisia, Libya, and Yemen. Bahrain government should learn from all of this, and complete what it started in the field of reform and change, and not limit itself to change from the republic to the Kingdom. The change should be comprehensive and effective particularly with regard to the performance of the legislature power and the involvement of all classes of people in the process of political decision-making and improve the conditions of the poor people
The research aims to study and definition of the concept of creative accounting and motives adopted by the management of companies to achieve their own goals and their impact on the reliability of the financial statements and the tax settling accounts and whether that tax administration is able to detect and limit the creative accounting practices and impose legal sanctions deterrent against companies The research has come to a set of conclusions, including:
- The administration motives in the use of creative accounting methods, some internal motives related to the interests of the administration in maximizing profits to increase incentives and rewards, others are external, such as the impact on stock prices or reduce the am
Verbs are an important material in the construction of the sentence, as they are among the requirements of every sophisticated language, and in this regard, Ibn Al-Gothic (d. 367 AH): “Know that verbs are the origins of the buildings of most speech, and thus scholars called them buildings.” Verbs are the source of expression of the speakers’ ideas to represent the element of activity and movement, and with their knowledge We infer the meanings of Arabic words, and Ibn Al-Sarraj (d. 316 AH) defined it: “The verb denotes a meaning and a time, and that time is either past, present, or future.” Its letters are original and does not drop from its construction a letter in the conjugation of its conjugations, and it is in Arabic two type
... Show MoreThe variables of quantitative and qualitative Population role in the economic development process and it was said the human center of development and population is the goal of development and its tool , and Iraq suffers from problems in the economic growth and the standard of living and development in general, and if I want him evolution and development sectors must pay for these demographic changes especially , to study and that invest Pmaasb in the interest of the man
The study of the demographic situation in Iraq and at the provincial level to track paths demographic change and its impact on the entry of Iraq to the demographic window due to the change in the age structure of the population and how to use them and invested well in
The researchers seek to shed light on the importance of accounting disclosure on social responsibility, and the research aims to provide a theoretical approach to social accounting and its disclosure, identify the concept of sustainable development, highlight the theoretical foundations of sustainable development and employ disclosure of social responsibility towards achieving the goals of sustainable development, and identify the impact of The accounting disclosure on social responsibility in achieving sustainable development goals, and the research problem can be reviewed by asking the following question (Does the accounting disclosure of the social responsibility of economic units contribute to achieving sustainable developmen
... Show MoreIraq within the ranks of the fledgling communities characterized by a broad base of the population pyramid, because they pose the age group (under 15 years) of a large proportion of the community, as it exceeded the proportion (40%) during the years of research extended (1986-2010) Despite the relative decline in the rates fertility during that period, but the proportion of young people remained high, especially for groups of at least five years, amounting to about 14% in 2012, a little more than the proportion of what constitutes age group (5-9 above) years, where it was (13%) and this naturally predicts continuing population increases in coming decades, due to the entry of those numbers of individuals in the reproductive stage,
... Show MoreThree cultivars of the crop Almash (Green Indian VC6089A10, Green Indian VC6173B1319, and Black Indian Gold Star) were tested in a field experiment during the 2022 growing season in Ramadi, Anbar province, to determine the impact of spraying levels of zinc (0, 25, and 50) mg Zn L-1 and manganese (0, 30, and 60) mg Mn L-1 on some growth characteristics. The experiment was conducted using a randomized complete block design (RCBD) with three replicates, with each treatment being tested in a separate split plot. The study found that there were statistically significant differences between zinc levels, with the level giving 50 mg Zn L-1
Levofloxacin belongs to the fluoroquinolone family; it is a potent broad-spectrum bactericidal agent. The pharmacophore required for significant antibacterial activity is the C-3 carboxylic acid group and the 4-pyridine ring with the C-4 carbonyl group, into which binding to the DNA bases occur. In this work, we tried to show that by masking the carboxyl group through amide formation using certain amines to form levofloxacin carboxamides, an interesting activity is kept. Levofloxacin carboxamides on the C-3 group were prepared, followed by the formation of their copper complexes. The target compounds were characterized by FT-IR, elemental analysis. The antimicrobial activity of the target compounds was evaluated and showed satisfactory resu
... Show Moreتعد المبارزة أحد الألعاب الرياضية التي يتأثر فيها الأداء بتطور القدرات الخاصة بالأداء ومنها تحمل (سرعة وقوة الأداء ),وأن أكثر الأساليب السابقة في تدريب تطوير تحمل(سرعة وقوة الأداء) بالمبارزة تكون على ارض صلبة مثل الخشب والألمنيوم آو الإسفلت وفي بعض القاعات يكون التارتان, وظل هذا الأسلوب لفترات طويلة في العراق ،حيث تستخدم تدريبات الإثقال التي تعمل على تنمية تحمل القوة . أما في الوقت الحاضر فقد ظهر اتجاه حديث في
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