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ستراتيجية دعم وتطوير الصناعات الصغيرة في ضوء تقويم فاعلية مبادرات القروض في العراق
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أفرزت الظروف الاقتصادية والاجتماعية التي عانى منها الاقتصاد العراقي العديد من الاثار السلبية وتكريس بيئة من شانها التشجيع على اقامة مشاريع صناعية وخدمية لا تتناسب وتغيرات السوق وتعتمد على آلات ومعدات بسيطة وتشتمل أعمال حرفية يدوية الصنع وبائعي التجزئة ومختلف انواع الورش والمصانع والمعامل غير المرخص لها وغير المجازة قانونا، حيث أنتشار المشروعات بشكل عشوائي غير منتظم بعيدا عن رقابة وسيطرة الدولة. وسعيا الى تحقيق موازنة نسبية تسمح لها الاستمرار في البقاء ولعدم قدرتها على المنافسة مع نظيرتها من المصانع تلك التي تتمتع بمزايا تنافسية فأنها تكون مضطرة اغلب الأحيان إلى زيادة مستوى الغش الصناعي والتجاري في منتجاتها وخفض مستوى الجودة. باعادة تدوير الإنتاج لبعض المواد الأولية مثل البلاستيك والألمنيوم وأستخدام قطع الغيار المستعملة ليصبح ذلك جزء من ثقافة السوق والقائمين على القطاع الصناعي (أفراد وشركات)  .

ان مجمل هذه الاسباب  تعزى اساسا الى عدم تبني ستراتيجية صناعية لدعم قطاع الاعمال الخاص وخصوصا المصانع الصغيرة، وغياب التنظيمات المسؤولة عن توجيه المستثمرين الصغار في ظل تزايد اعداد العاطلين وماينجم عن ذلك من تزايد مستويات الفقر، بحيث دفع ذلك الى العمل في اقتصاد الظل ليجتذب مختلف الانشطة الصناعية وخصوصا الخدمية منها والاعمال النمطية بسيطة التكنولوجيا من مثل ورش الميكانيك والكهرباء والخدمات الصناعية الاخرى وأنشطة الخدمات المنزلية والتصليح والصيانة   وهذه الانواع من الانشطة تتصف بعدم وجود ترخيص رسمي بمزاولة المهنة ولا تخضع لقوانين العمل، وتفتقر لمعايير الصحة والسلامة المهنية ولا يوجد كيان مستقل أو تنظيم نقابي او اتحادي لها. حيث سهولة مزاولة النشاط سواء كان إنتاجيا أو مهنيا. بناء على ذلك ان تحليل الجوانب المحيطة بالصناعات الصغيرة تلك التي عملت واثبتت نجاحات طيلة فترة الحصار الاقتصادي في تلبية الطلب المحلي قبل تعرضها لحالة الانهيار والتوقف وتحقق خسائر يتطلب تذليل العوائق الادارية والتمويلية والتسويقية والفنية خصوصا وان انشاء المشاريع الصغيرة تعد مدخلا اساسيا لحل مشكلة البطالة والفقر في العراق .

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Effect of Orgnizational Learning in gnizational Effectifness: An Applied Study
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The purpose of this study is testing the effect of orgnizational learning in orgnizational Effectivness an applied study in Al-hiqma Jordinan Medecine Company . study sosiety 88 manegers sleect 80 of them .study used SPSS to test the hypothesis.study reachs to significant conculctions

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Publication Date
Wed Jan 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
الضريبـــــــــــــة البيئيـــــــــة ودورها في الحد من التلوث البيئـــــــــــــــي
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Despite the growing interest in the subject of the environment and environmental pollution and the increasing of scientific studies to measure the environmental cost, but it still suffers shortcomings and incompleteness due to the difficulties facing the process of measuring of these costs , Due to lack of the possibility of determining the monetary value to it.

             The research began trying to develop solutions to the problem of the research , which is the actual measuring nothingness of environmental pollution for research sample plant and It’s comparison to local and international environmental pollution standards , for the purpose of adoption in the imposi

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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Flexible Budgets and its Variances under The Corona Pandemic Covid – 19
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The research aims to explain the role of the flexible budget in assessing the feedback resulting from deviations by comparing the actual results with the planned performance in light of the economic crisis that the world witnessed during the spread of Corona disease. As most companies, including the Electronic Industries Company, face the problem of controlling production costs and are trying hard to reduce these costs to the lowest level starting from measuring these costs and allocating them and distributing them to products. This helps in controlling deviations and thus the flexible budget becomes a tool that helps in controlling elements Costs

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Publication Date
Tue Jan 15 2019
Journal Name
Arab Science Heritage Journal
الانجازات العلمية للبيروني في كتب التراث العلمي العربي
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عاش البيروني في القرن الرابع الهجري الذي كان يمثل مثاراً للصراعات السياسية والفكرية، ومن خلال هذه الأوضاع المتأزمة برز البيروني كعلم من اعلام هذا القرن، ومن أبرز مفكري الحضارة العربية الاسلامية فنجده كتب في الرياضيات

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
المعوقات والالتزامات الأسریة التي تواجھ المراة في عملھا
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This research aims to understand the main problems and family
commitments faced by working women, and make proposals that would stop or
lessen them, the researcher made questionnaire , applied on a sample of (20)
university female teachers, the study showed that the main problems in respect to
their importance as: Anxiety of leaving children at home alone, the weak role of the
nurseries and kindergartens in taking care of the children, relative large number of
children per family which would lead to more commitments, and the unavailability
of convenient working arrangement for working mothers.

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Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
The Use of Replacement Models On Determine the Optimal Time to Replacement
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Abstract:-

            The approach maintenance and replacement one of techniques of operations research whom cares of the failure experienced by a lot of production lines which consist of a set of machines and equipment, which in turn exposed to the failure or work stoppages over the lifetime, which requires reducing the working time of these machines or equipment below what can or conuct  maintenance process once in a while or a replacement for one part of the machine or replace one of the machines in production lines. In this research is the study of the failure s that occur in some parts of one of the machines for the General Company for Vege

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
The manifestations of the other in graphic design: سحر علي سرحان
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The issue of the other in the graphic design and specifically the advertising constitutes a cognitive study of the structure of the intellectual expansion in the cognitive and intellectual creative systems because of the implicit and declared embodiment it provides within the mechanisms of reading in the advertising design that appeared according to the other and through the embodiment of the textualism, the difference and the binary opposites is nothing but a reaction to the design thought and what constitutes of the manifestations of the other in advertising design. Based on the above, we review this study (Manifestations of the Other in Graphic Design) to clarify the topic through four chapters. The first chapter included the research

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Measuring response human capital to investment in elements
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        This aim research of this  discussion impact of investment in human capital dimensions (training, education, knowledge management, skills development) and its components (knowledge, skills, abilities, value) with the Office of the Inspector General's staff - Ministry of Culture in Iraq, has depended questionnaire as a tool in the collection data and information ,subjected to a measure of validity and reliability, and distributed to a sample of (63) individuals were distributed in positions (director, director of the Division of employees) have been analyzed data search using ready-statistical software (SPSS) the used hypothesis testing and correlati

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Publication Date
Tue Feb 25 2025
Journal Name
Al–bahith Al–a'alami
The role of witchery and astrology programs in spreading illusion and myth
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« The emergence of satellite channels has led to fundamental changes in the supposed role of television, making it a center of culture and an important tributary to social upbringing and influencing the attitudes and values of individuals and in making public opinion regarding various issues, some television programs target ordinary people at home by virtue of the nature of their subjects, where there is a large audience of viewers, who consume and absorb what is offered to them from the cultural production of those satellite channels that play with the aspirations of groups of society to find metaphysical or magic solutions to their social problems or psychological delusions. The media, through its various messages, contributes to brin

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Publication Date
Mon Oct 22 2018
Journal Name
Journal Of Economics And Administrative Sciences
Value system and its impact on the morals of the public job of the individual
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         Values ​​are penetrating or interfering in the lives of individuals and groups and are connected to them in the sense of life itself, because they are closely linked to the motives of behavior, hopes and goals, and can be said that values ​​are everything. The concept of values ​​is one of the concepts that have received the attention of researchers from different disciplines. This has resulted in a kind of confusion and variation in use from one specialization to the other, and uses multiple uses within one specialization. Therefore, there is no uniform definition of values ​​because they relate to individuals. Individuals differ in many things, such as perception,

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