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jeasiq-1481
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
Wed Dec 14 2022
Journal Name
Journal Of The College Of Basic Education
تأثير مستخلص الكحول الاثيلي لكل من قشور ولب ثمار التفاح الأخضر المحلي Pyrus malus Lpro parte في نمو بعض انواع البكتريا الممرضة
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استهدفت الدراسة الحالية تأثير المستخلص الححوني الانيني نحن من فسورنمار نبات التفاح الأخضر Pyrus malus المحلي في نمو ثلاث عزلات من البكتريا عزلتان من البكتريا السالبة لملون غرام (Proteus vulgaris Escherichia (coli) وعزلة من البكتريا الموجبة لملون غرام (Staphyllococcus aureus). اظهرت نتائج الفعالية التثبيطية لمستخلصي القشور واللب الكحولي بطريقة الاقراص تفاوتاً في تأثيرهما تجاه البكتريا المشمولة بالدراسة اذ كان مستخلص القشور الكحولى

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Effectiveness of Quantitative Instruments in Controlling Money Supply: An Applied Research in the Central Bank of Iraq
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This research deals with the role of quantitative (indirect) tools of monetary policy that used by the Central Bank of Iraq in order to control and manage the size of the money supply that intermediate goal through which monetary policy is able to achieve its final goals, foremost among which is to reduce inflation and raise the value of the local currency in front of foreign currency rates. The research is based on a major hypothesis stating that quantitative tools have a direct and strong influence on the money supply, especially under the circumstances of the shift towards a market economy. There has been a branching relationship with this statistically significant relationship between the money supply and the quantitative tools used

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Applying the Percentage of Complete Method or the Complete Contract One on the Taxation of the Long – Term Construction Contracts: بحث تطبيقي في الهيئة العامة للضرائب – قسم الشركات
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The research aims to shed light on the amount of proceeds annual tax for each of the way the contract total and percentage of completion method - see which is better - as well as the current problems arising from the application method of the contract in full in settling accounts tax - to identify problems - related to postpone settling accounts tax in accordance with the way the contract fully and determine the advantages and disadvantages of each of the methods through practical application , and then use the results as inputs to help in the decision to confirm the continuation of the GCT using a full decade in settling accounts tax for long-term construction contracts or forgo them.

Were the result of research the existence of

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Publication Date
Wed Jan 23 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Active Role of Admin strative Skills in Reinforcing Strategic Entrepreneur Ship Through Organizational Flexibility: دراسة استطلاعية لأراء عينة من الإدارات العليا والوسطى في المصارف العراقية الخاصة / بغداد
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The study has tackled three important variables on the strategic and organizational level, that are : (Administrative skill, strategic Entrepreneurship  and organizational flexibility). Through the statistical analysis is, the research hers have sought to identify the relation among them. The study has been applied on a sample of (44) private banks in Iraq. A questionnaire, which has been designed according to a number of international standards, has been used. It's made of (29) items that cover the three variables to test their hypotheses. A number of statistical tools have been used A number of conclusion have been reached and recommendations have also been suggested.

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Publication Date
Sat Jul 18 2020
Journal Name
College Of Islamic Sciences
ال ظاهرة اللجوء في ضوء العقيدة الاسلامية
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البحث معني بظاهرة اللجوء من العالم الاسلامي الى العالم الغربي وما يحيط بهذه الظاهرة من تحديات سواء كانت سلبية او ايجابية والبحث يوضح احكام العقيدة الاسلامية للحكم على هذه الظاهرة التي اصبحت من النوازل في هذا العصر 

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Publication Date
Tue Oct 11 2022
Journal Name
College Of Islamic Sciences
The purposes of faith and its fruits in the light of the letters of light Prepare
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What is meant by objectives: the purpose, secrets, judgment, and interests that the legislator set for each of its rulings is a doctrine and a law.

Faith is belief with certainty in God Almighty, and what is required of him in his divinity, lordship, names and attributes, belief in his angels, books, messengers, the Last Day and destiny, both good and bad.

And the purposes of faith are the wisdom and secrets contained in the Islamic faith and which achieve human well-being and happiness in the immediate and the future. And that the purposes of belief and faith are the essence of religion, rather it constitutes a basic pillar on which the basis of the intentional consideration as a whole, because the structure of worship i

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Publication Date
Thu May 18 2023
Journal Name
College Of Islamic Sciences
Consider speech science in light of its purposes
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Considering the science of speech in the light of its purposes is an accurate scientific study that looks at it from its reality in which it originated, and its topic that it dealt with and its goals that it sought, and it follows its main course in the directions of approving the belief and inferring it, and repelling the objections to it, and this study comes to show the realism of the science of speech in its emergence Its subject and method, since its launch was from the reality of the Islamic nation and based on its intellectual needs, so its presence was necessary in the life of the Islamic nation because of its role in facing the challenges faced by the Islamic faith, and the dangers it was exposed to as a result of the intellectu

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Publication Date
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
Developing an Achievement Test in Light of the Specifications Table
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Abstract

The research addresses the specification table and the extent of its use in developing achievement tests, as well as detects the obstacles to its use through a sample of (120) respondents from the faculty members in some Baghdad schools and colleges. After unpacking and processing the data statistically, the research reached several results: the study sample do not use the test map in the development of their tests, as their percentage reached (82%) and there are no statistically significant differences in the use of the specification table by the sample members according to their place of work or the number of years of experience. The results also revealed the most important reasons that prevent the use

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Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Relationship between the Strategies of E-marketing mix and Marketing Effectiveness of the Palestinian Small Business Industrial Organizations in the City of Hebron
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In the city of Hebron, small business industrial organizations face a major challenge related to its ability to reach, attract and sustain a sufficient number of customers in order to ensure its continuity and sustainability. The research problem is summarized in an attempt to reveal how the e-marketing could improve and support the marketing effectiveness of small business industrial organizations in the city of Hebron/Palestine. The importance of this research stems from the fact that it addresses a new knowledge branch of the field of marketing, which is electronic marketing for small business organizations, and the fact that the research highlights appropriate marketing solutions for these organizations in light of the Intern

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Publication Date
Tue Feb 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Role Lean Accounting in Support Corporate Governance to Achieve a Competitive Advantage: An Application Study in Diala State Company for Electrical industrial
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        The modern business environment has witnesses tremendous developments as a result of the globalization of markets and economic openness and technological as well as the acquisition of the issue of corporate governance of great importance regarding it as one of the global innovations trends of control provisions on the management of companies as result of these developments ,increasing on competition between economic unit ,thus a decrease in market share because they do not take into account the response to the requirements of customers ,which kept her to search a modern management accounting methods to help them keep up with the changes and the availability of information for the various adminis

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