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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 Jan 05 2014
Journal Name
Journal Of Educational And Psychological Researches
The requirements of curriculum development for the public stage in Iraq
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 Chapter One : the importance of research and the need for it .
       He has developed the concept of the curriculum has evolved as other educational concepts . Because the world has become a small village due to modern technology and are used in various aspects of life , and the rapid communication between the world can be accessed easily and conveniently . And that the purpose of education citizens who create social functions which ones to keep the culture , upgrade and repair flaws, and aims to develop the capacity of the individual and the preparations in the footsteps of scientific and technological development .
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1 . What is the

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Limit the auditor's personal judgment and its reflection on the quality of the audit report
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The main objective of the audit is The asset is maintained and operated efficiently and is done through to detect fraud and errors in the financial statements and to verify the accuracy and accuracy of the information contained therein and to give a neutral technical opinion on the basis of that, thus the auditor has a professional responsibility in achieving this goal, and that the effects of issuing a wrong opinion works on The loading of the beneficiaries is significant damage, And therefore the presence of any error or bias of the auditor when taking personal judgments in relation to the determination of the relative importance and the selection of audit samples and determine the adequacy and validity of evidence and implemen

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Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
The Role of the Auditor in Confirming the Integrated Reports - An Exploratory Study on a Sample of External Auditors in Iraq-
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  The aim of the research is to identify the extent of the ability to ensure the integrated reports by the auditor in verifying the credibility of these reports, and their implications for the benefit of all parties dealing with the economic unit, as well as measuring the impact of the assurance procedures followed by the auditors and their role in confirming these reports.

  The research methodology was designed after studying the previous literature related to the research variables, and then the relationship between these variables was tested, through the use of a questionnaire list. A questionnaire targeting the community of auditors in the local environment, and the results of the study wer

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Publication Date
Tue Feb 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Return Variation on Investment as a Function for the Difference of Market Share: An Applied Research on a Sample of Private Banks listed in Iraq Stock Exchange (ISX)
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    The research specified with study the relation  between the market share for the sample research banks and the amount of the achieved revenues from the investment, where the  dominated belief  that there potentiality enhancing the revenue on investment with the increase of the banks shares in their markets after their success in achieving rates of successive growth in their sales of sales and to a suitable achieve  market coverage for their products and they have dissemination and suitable  promotion activity, the  market share represented the competition  for the banks, and the markets pay attention to the  market share as a strategic objective and to maintain them also increasi

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Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Economics And Administrative Sciences
Statistical Methods for Controlling the Quality of Crude Oil Products in Iraq
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The purpose of this study is to measure the levels of quality control for some crude oil products in Iraqi refineries, and how they are close to the international standards, through the application of statistical methods in quality control of oil products in Iraqi refineries. Where the answers of the study sample were applied to a group of Iraqi refinery employees (Al-Dora refinery, Al-Nasiriyah refinery, and Al-Basra refinery) on the principles of quality management control, and according to the different personal characteristics (gender, age, academic qualification, number of years of experience, job level). In order to achieve the objectives of the study, a questionnaire that included (12) items, in order to collect preliminary inform

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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Basement Kind Effects on Air Temperature of a Solar Chimney in Baghdad - Iraq Weather
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A solar updraft tower power plant (solar tower) is a solar thermal power plant that utilizes a combination of solar

air collector and central updraft tube to generate an induced convective flow which drives pressure staged turbines to generate electricity.

 

 This paper presents practical results of a prototype of a solar chimney with thermal mass, where the glass surface is replaced by transparence plastic cover. The study focused on chimney's basements kind effect on collected air temperatures. Three basements were used: concrete, black concrete and black pebbles basements. The study was conducted in Baghdad from August to November 2009.

The results show that the best chimney efficiency attaine

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Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Measuring the impact of corporate governance mechanisms on social responsibility reports for a sample of Iraqi companies listed on the Iraq Stock Exchange
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The study aims to indicate the role of the mechanisms and principles of corporate governance in the activation of social responsibility reports, and increase disclosure, to achieve sustainability, legitimacy, and integrity of the business. Through the presentation of the conceptual framework for corporate governance and social responsibility, identify the key dimensions of social responsibility and the statement of the relationship between the mechanisms of governance and social responsibility reports in accordance with these dimensions. To prove the hypothesis research has selected a sample of listed companies in the Iraqi market for securities,

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Publication Date
Thu Jan 02 2025
Journal Name
مجلة كلية القانون للعلوم القانونية والسياسية
Employment of Chinese Cyber Power in Regional Conflict Management Strategies The Case of Conflict with Japan After 2014
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Abstract:- Cyberspace is a new arena for conflict between international powers, especially since the cost of cyber-conflict is less than its traditional warfare counterparts regardless of the nature of the weapons used, whether traditional or non-traditional. Cyber conflict is necessarily based on strategies to deter, attack, and defend. The aim of the cybercrime conflict is to ensure the defensive sufficiency of the state, ensuring its national security and safeguarding its supreme interests. Despite Japan-China relations characterized by convergence and cooperation in post-Cold War economic spheres, Japan continues to retain the growing Chinese influence in East Asia. These variables prompted Japan to announce a hedging strategy due to un

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Publication Date
Tue Jan 28 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Human Resources Accounting And its Reflection on Quality Cost
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The development of human resources training programs can assist in agreat deal in creating products of high quality with quantitive advantage for the economicunit;through the sale of products by prices higher of the peer products price in the arket,or decreasing production costs which lead into increusing the unet  profits. for these reasons, the human resources have got great importance for their great role in  any economy,and they havestarled to consentrate on accounting these resource.From this point of view, this research has handied human resources accounting and their effect on quality costs.  In(MID-Refinery Company),quality costs are determined ,then we have larified the reality of training and development in the o

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Publication Date
Wed Jun 14 2023
Journal Name
Al-academy
Functional enhancement and its reflection on industrial product systems
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The research tagged (functional enhancement and its reflection on industrial product systems) focused on the possibility of enhancing industrial products in terms of form and functionality in a way that they are able to meet the needs of the user through the impact of technology and modern technologies on the functional enhancement of industrial products and their effectiveness in achieving formal and functional design variables, and producing products Industrial products are highly efficient and durable in order to improve them in order to meet the needs of the user, the transfer of technology between life forms and industrial products is desirable because the functional enhancement processes that occurred in general on industrial produ

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