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jcopolicy-566
Political Transformations in The Republic of Turkmenistan During the Period (1991-2021)
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After the fall of the Soviet Union, a number of Eastern Bloc countries and Soviet republics have witnessed political transition. However, Turkmenistan, as one of the former Soviet republics, succeeded to preserve the authoritarian nature of the former Soviet regime. This study seeks to answer a number of research questions, the most prominent of which are: How were the political elite in Turkmenistan able to preserve the legacy of the Soviet policy based on centralization of power and individual rule?. The study reaches a set of conclusions, the most important of which are:

1-The roots of the tyranny in Turkmenistan are du to internal and external structural factors. The most important of which are: the former Soviet policies of marginalization and regional trade-offs, regional and tribal conflict, internal and external political leadership trends, in addition to the international powers competitions over the natural resources in Turkmenistan.

2- The Ashgabat tribe is considered the most ambitious of the Turkmen tribes for power, and this is the reason for its suppression during the Soviet era. Therefore, The tribes of Ashgabat sought to dominate the political life in the post-independence era.

3-Political leaders play an important role in enhancing authoritarianism, which is evident through the leadership of both presidents Sapir Murad Niyazov and Qurban Muhamadov.

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Publication Date
Wed Mar 15 2023
Journal Name
Al-academy
The decorative structure in the calligraphic painting
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The decoration structure in calligraphy painting is one of the variables that characterized the structure of the calligraphic composition due to the artistic, aesthetic and expressive properties of the letters of the Arabic calligraphy, which are represented by flexibility, compliance and the ability to form. Therefore, the researcher defined his problem by asking the following question: What is the decorative structure in the calligraphic painting? The study aimed to reveal the structure of the ornamentation in the calligraphy painting, while the researcher dealt with in the second chapter three sections, the first (the ornamental concept and meaning) and the second topic (the structural characteristics of the Arabic letter in the calli

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Publication Date
Sun Apr 28 2019
Journal Name
Arab Science Heritage Journal
الظواهر الظواهر الاجتماعية في بغداد من خلال كتاب الظرف والظرفاء لابي الطيب الوشاء(ت320هـ)
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 the study of social phenomena in this direction is, the sign of deviousness to the segments of the circumstance with their conditions and circumstances, then pointed to the uniforms that they were adorned by the tortillas as well as shirt Safaf from good linen soft and touched the country and the good and others.

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
The Christian Taghlib tribe in the first century A.H: The Christian Taghlib tribe in the first century A.H
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Abstract:
Taghlib tribe had an important part in the history of the first century of
hijra. She managed to get the best social, economic and political basis in the
Arab- Islamic state. In this basis Taghlib was the best Dhimies in the Islamic
state. This tribe refused to be among the people of the book, and to be from
the people of dhima. That tribe refused to pay the Jizya and Khraj, but
accepted to pay double Sadaqa in stead of Jizya and Khraj, so in that case
many Muslims become angry.
Although their Christianity was naïve and simple, Taghlib hold it until the
end of the third century A.H. Taghlib did so because her people wanted to
keep their good relation with the Byzantine. Taghlib thought that the

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Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The obstacles affecting the tax reform in Iraq: Applied research in the General Authority for Taxation
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    In light of this, attention should be paid to tax reform as part of a comprehensive economic reform program. Therefore, the research started from the problem of the weak efficiency of the tax reform process in the General Authority for Taxation, as well as the need to know the addition of new taxes or increase taxes.The research aims study the relative importance of each disabled person, whether organizational, human, financial, legislative or technical. The research led to a number of conclusions, the most important of which were that the financial obstacles occupy the highest importance of the other obstacles and for the success of the tax reform, the material resources must be provided in order to provide the n

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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The ImpactOf Managerial Control To Increase The Efficiency Of The Tax View: An Applied Research In The General Commission Of Taxes
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The research tried to show the importance of  Administrative Control being one of the important means in administrative work; they work on the review and audit work done and error handling explored in the work and prevent the occurrence and ascertain the extent of implementation of the planned targets, and therefore this is reflected in raising the efficiency of the performance of the tax examiner and complete the work as soon as possible and the highest efficiency and reduce the gaps that may occur between the parties of the tax settling accounts and dealt with in the theoretical side of the search to the research problem, namely with whether operating management oversight to improve the performance and increase the efficiency of t

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Publication Date
Tue Aug 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Identifying the factors affecting in the Intentions to continue using of the government social media
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Abstract

Social media has thrived recently and public organizations at Thi-Qar governorate across different levels are experimenting with launching government social media (GSM) to facilitating two-way interactions between the government and its citizens. Both scholars and practitioners are focusing on understanding the key success factors related to the create of GSM. This study aimed to identify the key success factors by exploring the formation mechanism of individuals’ continuous usage intention. Through the theoretical perspective of the uses and gratifications theory. We identify the gratification factors that stimulate users’ continuance intention toward GSM. Furthermore, we draw upon the stimulus–organism–

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Auditor's Evaluation of The Detected Misstatements and Their Reflection on The Administration's Actions is: an Applied Research in the General Company for Grain Processing
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Some auditors may think that the audit process ends with discovering misstatements and informing management about them, while the discovery of misstatements may be classified by some as the first step in the phase of separating these distortions, as the auditor should collect these misstatements, evaluate them and detail them into misstatements involving errors or misstatements involving fraud Then evaluating it to material or immaterial according to what was stated in the international auditing standards and directing management to amend the essential ones.  The importance of this research lies in identifying the concept of distortions and their types, identifying the method of evaluating distortions into substantial and non-essent

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Murabaha in Enhancing the Profitability of Islamic Banks Using the (ROA) Index: Applied research in Al-Nahrain Islamic Bank
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The banking sector of all kinds is the backbone of the economy in all countries, as it is the main financier of most economic projects in order to achieve economic development and achieve stability, which contributes to providing the necessary resources in return for obtaining a profit margin in exchange for giving up his money and bearing credit risks. Among the aforementioned banking sectors are: Islamic banks that invest their capital in several forms in order to obtain profits that enable them to continue and grow, and the most important of these formulas is the Murabaha formula, which is summarized by the bank selling a commodity after owning it and then selling it to the applicant for this commodity based on a prior request

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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The role of the requirements of Total Quality Environmental Management in promoting environmental sustainability-An Empirical Study in the Iraqi Drilling Company
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Abstract

quality issue is the only issue the interesting in recent years of the last century, but also came out of sync with the other issue is the issue of environment, Where they have become represent two sides of one currency, challenges faced by the world and raised by the environmental problems have made industrial organizations pay great attention to the environment by improving their environmental performance, and that's where the oil industry is one of the most dangerous industries, influential and damaging to the environment due to the organizations move away from oil for adoption The application of EMS then a tool to improve environmental performance has been chosen sam

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Transformational Leadership Dimensions and Its Role in the Rationalization of Banking Decisions: An Exploratory Esearch of the Views of A Sample of the Officials In the Iraqi Private Banks
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The current research aims to find out the role of transformational leadership in decision-making wise, to cope with the decline in some of the banking performance indicators as a result of the absence of the modern concept of the leadership of those so-called B (Transformational Leadership) and preventing benefit from the advantages in the banks, and I test the research on a sample of the Iraqi private banks through applied to a sample (77) Mdermvud and Associate Director and Advisor to the Chairman of the Department, the distributors (7) banks, and used the head of the questionnaire as a tool to collect data and information. For the purpose of access to the results, the research sought to test two hypotheses two main hypotheses sub pop

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