The current research focuses on a major problem: the weak role of disclosing corporate information in the application of laws, regulations and instructions related to the application of corporate governance principles weakens the ability to protect the rights of shareholders and investors in companies listed on the Iraqi Stock Exchange and the study aims to study and analyze the role of disclosure and transparency in achieving the necessary protection to ensure the rights of shareholders. The study was applied to a sample of (42) analysis samples representing (84%) of the total questionnaires distributed to investors and shareholders in all listed companies in the Iraqi Stock Exchange. The results confirm the shareholder's right to obtain guaranteed methods for recording, transferring and transferring ownership of shares, as well as obtaining material and relevant information on a timely basis on a regular basis; participation and voting in the of shareholders; election and removal of board members; The information resulting from the decisions concerning the amendment of the rules of procedure, the memorandum of association or the issuance of the additional shares, or all that leads to the sale of the company. The most important recommendation is the need to oblige companies to prepare quarterly and semi-annual financial reports in addition to the annual reports.
Philosophy of Abstraction and Construction of Space in Contemporary Iraqi Theater Abstract The aesthetic and stylistic features in the theatrical play develop according to the changes of the age and its developments. Stylistic forms different from the prevailing and familiar in the visions of contemporary theatre directors emerged which adopt the removal of traditional awareness in the creation of the visual space of theatrical discourse, through adopting contemporary formats and structures which depend on the abstraction representations in the aesthetic construction of the contemporary theatre show which is one of the prerequisites of the postmodern theater, that produces aesthetic data based on abstract metaphors in the formation of th
... Show MoreThe Kurds' positions were characterized by insistence on their rights during the monarchy and choosing various solutions to obtain independence. After the revolution of July 14, 1958, the Kurds welcomed it, and the leaders of the Kurdistan Democratic Party sent a telegram to the Free Officers Organization congratulating them on the new era in order to build sound and correct relations between the two parties. However, the military conflict was renewed between the Iraqi government and the Kurds and continued even after the coup of February 8, 1963, and all the subsequent negotiating and peaceful attempts to resolve the Kurdish problem until 1966. It was a state of double contradiction for both parties that thwarted the peaceful attempts. The
... Show Moreتسعى المحاسبة الى مسايرة القفزات الهائلة والمتسارعة في تطور العلوم الصرفة والتطبيقية والتقدم التكنولوجي، والتي ادت على ظهور مفاهيم جديدة الغت مسلمات وبديهيات كانت سائدة لمدة طويلة، فعلى سبيل المثال: كان مخزون المواد الاولية والبضاعة التامة في المؤسسات الصناعية او التجارية يشكل العمود الفقري لها بتكاليفه ومشاكله، حتى اذا ما جاء نظام (JIT) الغى بتطبيقاته هذه المفاهيم واعتمد م
... Show MoreThe present study is concerned with the writer's ideologies towards violence against women. The study focuses on analyzing violence against women in English novel to see the extent the writers are being affected and influenced by their genders. It also focuses on showing to what extent the writer's ideologies are reflected in their works. Gender influences social groups ideologies; therefore, when a writer discusses an issue that concerns the other gender, they will be either subjective or objective depending on the degree of influence, i.e., gender has influenced their thoughts as well as behaviors. A single fact may be presented differently by different writers depending on the range of a
... Show MoreAbstract:
The issues related to foreign trade is a broad field for discussions and captures the interest of economists for their contribution to the process of economic development in the economies of the countries, especially developing ones. The imports of goods and services in foreign trade constitute an important part of the local by which the economy gets goods and services that the economy cannot produce because of the incompetent base of production. Further, the demand function of imports occupied a good deal of the attention of researchers in the field of international economics for which agricultural imports constitute an important part. The reason for the interest in the subject is due to its im
... Show MoreAbstract
Public debt has posed a major challenge to both developing and developed countries, which has focused attention on the optimal limits (threshold of debt) and its determinants.
The study examines the effect of the Public bank debt on the foreign reserves and the work of the foreign reserve as a limitation on the process of bank debt (part of the internal debt) for the period (2017-2004), in addition to finding the type and nature of the relationship between them according to the hypotheses of the study, Public bank debt and foreign reserves.
The study was based on data from the Iraqi banking sector, which showed that Iraq has a foreign reserve in line with internat
... Show MoreJournalistic discourse is a fertile through which most of the segments of the society interact in all their platforms: intellectual, cultural, social, and various settings between the vital structures of the state; which makes it the link between the groups and segments of the society.
The role of discourse, moreover, engages in a vital way by establishing a culture of debate on controversial issues that provided a space in the different visions and differing perceptions on how to formulate the discourse and the magnitude of vocabulary for the diagnosis of these issues. Since there is no system of any community empty of the emergence of issues reflecting the public interest which is necessary is reflected in the context discourse
... Show MoreThis research discusses the verbal follow phenomenon in Al-Amali Abi Al-Qali’s book (seq.356 Hijri). It aims to limit the examples of this phenomenon in the book, and examine it phonologically. Accordingly, the researcher adopted the analaytical descriptive approach, taking into account Al-Rawi’s letter when ordering the verbal follow-based examples, and the order they took in the book in question. The purposes behind this phonological study of verbal follow in Al-Amali’s book are to: reach the sounds which Arabs prefer in the process of following, confirm different beautiful and desirable senses, have easy and speedy pronunciation, maintain harmony between adjacent sounds, count the sounds that occur at the beginning of the
... Show MoreThe research focuses on determining the role of customer relationship management in improving financial performance by surveying the opinions of a number of employees of a number of Iraqi private banks. The customer has become the focus of attention and the most important factors of success and profitability and competition. Therefore, decisions related to the customer are important decisions that support the process of making, And follow-up of administrative decisions, including financial decisions aimed at improving the financial performance of banks and distinguish them from competitors. Thus, the techniques used in customer relations management programs to collect, analyze and use data and information have beco
... Show MoreNominal ellipsis is a linguistic phenomenon found in English and Arabic .It is
based on leaving out a part of a nominal construction or more for the sake of good
style , compactness and connectedness .This phenomenon is found in the language of
the Glorious Qur’an .The study in hand is concerned with how translators handle
translating Qur’anic verses which contain ellipted nouns , i ,e. , to what extent the
translated Qur’anic verses are close to the original ones , and to what extent their
translations serve understanding the meanings of the glorious verses while at the
same time maintaining their beauty in style. The study aims at shedding light on
nominal ellipsis in English and Arabic .The study undertak