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Auto Risk Analysis in Iraq
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يتنامى يوما بعد يوم استخدام السيارات وتتعاضم اعدادها ، فهذا هو عصر السرعة، وخاصة في مجال النقل والمواصلات، والتي تتحقق باستخدام وسائل النقل المختلفة ومن بينها السيارات، وبالتالي اصبحت هذه الوسيلة ضرورية لتحقيق هذه السرعة ومن ضرورات الحياة في انجاز الاعمال.

وتتبارى مصانع السيارات فيما بينها لانتاج انواع السيارات بمواصفات عالية من المتانة والامان والراحة، وفي ذات الوقت اصبحت هندسة الطرق علما متخصصا في مجال تصميم وانجاز الطرق الخارجية والشوارع الداخلية في المدن بهدف الوصول الى اعلى انسيابية في حركة سير السيارات والمشاة وبما يحقق اعلى درجة من الامان فيها. ومن جهة ثالثة يزداد اهتمام الحكومات والمنظمات والاتحادات الوطنية والعالمية بخصوص سن القوانين واصدار الانظمة والتعليمات والتوجيهات الهادفة الى رفع درجة الامان في حركة سير السيارات .

رغم كل هذا وذاك تتعاضم وباتجاه معاكس اخطار السيارات والحوادث المتحققة عنها ، وبالتالي تتعاظم الخسائر البشرية والمادية الناجمة عنها ، حتى اعدت اخطار السيارات من الاوبئة التي تعاني منها الدول ومظهرا معيبا من مظاهر التكنلوجيا مما حدا بالعديد من الباحثين والمنظمات والحكومات الى التصدي لهذه الظاهرة بالبحث والتحليل في محاولة للكشف عن اسبابها والعمل على تحجيم تلك الاسباب والقضاء عليها او تقليل الخسائر الناتجة عنها .

ويعد هذا البحث ضمن سياق الدراسات والبحوث التي تتناول موضوع تحليل اخطار السيارات ، الا انه ذو منحى مختلف بعض الشيء، اذ يعمد الى تحليل هذه الاخطار باربعة اتجاهات في ذات الوقت: الاول في في تحديد اخطار السيارات والاهمية النسبية لكل منها، والثاني في تحديد الاسباب الرئيسة والفرعية والثانوية لهذه الاخطار والاهمية النسبية لكل منها، والثالث في تحديد الخسائر البشرية والمادية المتحققة من هذه الاخطار ، واخيرا فان الاتجاه الرابع هو في تحديد اساليب مواجهة هذه الاخطار من خلال التصدي لأسبابها. ويتكون البحث من اربعة اقسام : تضمن القسم الاول استعراضا لمفهوم الخطر ومفهوم تحليل الخطر اضافة الى الاساليب العلمية المستخدمة في عملية التحليل، فيما يتضمن القسم الثاني منهجية البحث مستعرضا مشكلة البحث وهدفه وحدوده والاساليب المعتمدة في تحليله وفي جمع البيانات، اضافة الى عدد من الدراسات السابقة في هذا المجال ، اما القسم الثالث فيتضمن تحليل اخطار السيارات في العراق معتمدا على استعراض انواع الاخطار وحجم تحقق كل منها واهميتها النسبية وكذلك الاسباب (الرئيسة والفرعية والثانوية) والنتائج السلبية المتحققة منها واساليب المواجهة، واخيرا تضمن القسم الرابع الاستنتاجات والتوصيات التي تمخض عنها البحث.

 

 

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Publication Date
Sat Sep 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Studying and analysis effect level of the Government expenditure and Gross Domestic product in size of the expenditure on the higher education in Iraq (1995 – 2009)
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The education, especially higher education, is an essentially factor in the progress of any society, if we consider the higher education, represents the top  of  the education`s  pyramid which take part in developing the human  resources and provide the human staff to raise the productive efficiency, and improve the social , economic level                                  

In order to face the increasing importance of higher education, great capabilities and expenditures must be available in a continous way, such expe

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Publication Date
Thu Dec 31 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Application of data content analysis (DEA) technology to evaluate performance efficiency: applied research in the General Tax Authority
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The aim of the research is to use the data content analysis technique (DEA) in evaluating the efficiency of the performance of the eight branches of the General Tax Authority, located in Baghdad, represented by Karrada, Karkh parties, Karkh Center, Dora, Bayaa, Kadhimiya, New Baghdad, Rusafa according to the determination of the inputs represented by the number of non-accountable taxpayers and according to the categories professions and commercial business, deduction, transfer of property ownership, real estate and tenders, In addition to determining the outputs according to the checklist that contains nine dimensions to assess the efficiency of the performance of the investigated branches by investing their available resources T

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Publication Date
Sat Mar 26 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Big Data applications in forecasting corporate bankruptcy: Field analysis in the Saudi Business Environment
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This study aimed to investigate the role of Big Data in forecasting corporate bankruptcy and that is through a field analysis in the Saudi business environment, to test that relationship. The study found: that Big Data is a recently used variable in the business context and has multiple accounting effects and benefits. Among the benefits is forecasting and disclosing corporate financial failures and bankruptcies, which is based on three main elements for reporting and disclosing that, these elements are the firms’ internal control system, the external auditing, and financial analysts' forecasts. The study recommends: Since the greatest risk of Big Data is the slow adaptation of accountants and auditors to these technologies, wh

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
The Foreign Investment in Oil Sector in Iraq after 2003
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Iraq has the distinction of being a great potential of non-renewable natural resources,
especially crude oil and natural gas. Since the discovery of crude oil at the beginning of the
twentieth century in Iraq. Although the different of investment types, it contributed to the oil
sector in the provision of financial resources to the state treasury , since that date until the
present time.
Search has been marked by division ((The foreign investment in the oil sector in Iraq after
2003)) into three sections. The first section included a brief history of the development of
Iraq's oil potential in terms of oil reserves, and oil fields, and the quantities of production and
export. The second section reviewed the investm

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Publication Date
Tue Jan 29 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analysis Tax Advantage of Financing Leverage: An Empirical Research
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The research objective are analyze financial leverage advantage through analyze and discuss financial leverage cost, and achieve tax advantage. study include two firms ,oil firm and industrial companies firm with limited liability.The inductive method is used for the applied part in analyzing the financial data of the companies considered in 2011-2015.The result of the study shows that the financial leverage achieve present value of the costs is Negative . The study concluded that the most important conclusions of the tax advantage of leverage is higher costs as well as achieving a low tax shield ,This study found out the results that interest payments related to pre-tax all of the loan amount and the percentage of the interest rate on b

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Publication Date
Thu Feb 21 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analysis Tax Advantage of Financing Lease: An Empirical Study
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The Purpose of this study are  analyze financial lease advantage through analyze and discuss financial lease cost, and achieve tax advantage to reach study objective. study include two firms ,oil firm and construction firm with limited liability. The inductive method is used for the applied part in analyzing the financial data of the companies considered in 2011-2015.The result of the study shows that the financial  lease achieve present value of the costs is positive. This study found out the results that verify the hypothesis: The tax advantage of financial Leasing is characterized by decreasing cost and achieving higher tax shield. The study also found the most important recommendations of awareness of the benefits arising f

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Publication Date
Tue Jun 30 2015
Journal Name
Al-khwarizmi Engineering Journal
Deflection Analysis of an Elastic Single Link Robotic Manipulator
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Abstract

Robotics manipulators with structural flexibility provide an attractive alternative to rigid robotics manipulators for many of the new and evolving applications in robotics. In certain applications their use is unavoidable. The increased complexity in modeling and control of such manipulators is offset by desirable performance enhancements in some respects. In this paperthe single- link flexible robotics manipulator was designed and implemented from Perspex and designed with 0.5 m length , 0.02 m width and with 0.004 m thickness with mass located at the tip. There are four subsystems; motion, control, accelerometer and gyro and a host computer subsystem. The work principle of single-link robotics manipul

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Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Analysis of computer textbooks content for preparatory stage according to the logical thinking
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The study aims to analyze computer textbooks content for preparatory stage according to the logical thinking. The researcher followed the descriptive analytical research approach (content analysis), and adopted an explicit idea during the analysis process. One of the content analysis tools which was designed based on mental processes employed during logical thinking has utilized to figure out the study results. The findings revealed that logical thinking skills formed (52%) in fourth preparatory textbook and (47%) in fifth preparatory textbook.     

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
: financial fraud ,Audit risks ,inherent risk ,Detection risk, Data Mining .
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Abstract

The study seeks to use one of the techniques (Data mining) a (Logic regression) on the inherited risk through the use of style financial ratios technical analysis and then apply for financial fraud indicators,Since higher scandals exposed companies and the failure of the audit process has shocked the community and affected the integrity of the auditor and the reason is financial fraud practiced by the companies and not to the discovery of the fraud by the auditor, and this fraud involves intentional act aimed to achieve personal and harm the interests of to others, and doing (administration, staff) we can say that all frauds carried out through the presence of the motives and factors that help th

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Publication Date
Thu Jan 01 2015
Journal Name
Journal Of The College Of Languages (jcl)
A Critical Discourse Analysis of the 2012 American Presidential Election Debates
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This study discusses the Critical Discourse Analysis of 2012 American Presidential Election Debate’. The researcher adopts a model proposed by Van Dijk’s (2006 d). Six ideological categories have been selected within the overall strategies of the ideological square are used. The categories are of three levels of discourse structure : (the meaning, the argumentation, and the rhetoric) .They have shown effective criteria for detecting the most disguised systems of racism and manipulation.

            Based on the analysis, it can be concluded that the elite discourses of candidates contribute to the reproduction of domination, Orientalism, and Islamophobia. This can be appl

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