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The US-Iranian dispute and its repercussions on Iraq After 2003
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Receipt date: 8/8/2020 acceptance date: 9/11/2020 Publication date: 31/12/2021

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License.

           The American-Iranian relations have been characterized by tensions since the arrival of the guardian jurist regime in Iran to leadership in 1979, as it was considered a turning point not only in the context of relations between the two countries, but also in the context of Iranian relations with the West in general, and through the first and second Gulf wars. This stage was coupled with the United States imposing economic sanctions and severing diplomatic relations with Iran, up to the beginning of the twenty-first century and the attacks of September 11, 2001, which contributed to increasing tension between the two countries after Iran's inclusion in the Axis of Evil states, despite Tehran's official condemnation and rejection of these attacks. The reasons for the disagreement between the two countries lie in Washington's fear of a radical, theocratic regime that seeks to adopt an expansionist project in the Arab region, by employing the sectarian factor, which contributes the destabilization and regional imbalance of power in one of the most important areas that threatens US national security, this is due to the considerations of the region's strategic reserves of energy, in addition to the presence of Israel. The importance of Iraq lies in this conflict, as it is the gateway from which Iran can gain access to and influence in the region, benefiting from the rapprochement and sectarian and cultural homogeneity with large segments of the Iraqi society, in addition to the mistakes of the American foreign policy and the failure of its strategy in Iraq and the region, it is imperative that the American administration maintain its military presence in Iraq to contain Iran and cut its arms extending to Syria and Lebanon. On this basis, we can consider Iraq the only loser in this difficult equation, and its field is prepared to settle external accounts at the expense of its national interest.

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Faithful representation of accounting information according requirements width financial statements depending on international standard (IFRS-15) revenue from contracts with customers: Applied research in a sample of the joint stock companies listed on the Iraq Stock Exchange
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This study seeks to identify the possibility of achieving the property of faithful representation of accounting information and measure it by using the standard approach based on mathematical and statistical equations by comparing two financial periods before and after the application of (IFRS-15) Revenue from contracts with customers, during the period. (2014-2018), for the financial statements of the mixed joint stock companies listed on the Iraq Stock Exchange, which is one of the main pillars of the economic structure of the country, as a joint investment between the state and the private sector, and has importance in many aspects, including support for projects of public companies, S Absorption and employment of labor, as well as ra

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
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Publication Date
Wed Jan 23 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
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Publication Date
Sat Jan 01 2022
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Proceeding Of The 1st International Conference On Advanced Research In Pure And Applied Science (icarpas2021): Third Annual Conference Of Al-muthanna University/college Of Science
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Tue Aug 15 2023
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