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اثار العولمة الاقتصادية على البيئة والإنسان في العراق
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مشكلة البحث واهميته:-

          اخذ موضوع العولمة قدراً وافياً من الاهتمام سواء على المستوى الاكاديمي او على مستوى اجهزة الاعلام والرأي العام ومختلف التيارات السياسية والاقتصادية والاجتماعية ، فلا يخلو أي لقاء اقتصادي او سياسي او اجتماعي من الحديث عن العولمة اذ نشرت العديد من الابحاث والدراسات وعقدت الكثير من الندوات والمؤتمرات لدراسة العولمة وبيان اثارها ولعل ذلك يرجع لما لها من اهمية بالغة وتأثير واسع وعميق على البيئة وعلى مختلف جوانب الحياة السياسة والاقتصادية في حياة الشعوب والامم والمجتمعات والافراد على حد سواء.

            العولمة في اساسها وجوهرها ترمي الى تحقيق الاعتماد الاقتصادي المتبادل بين دول العالم من خلال زيادة حجم وتنوع التبادلات في السلع والخدمات عبر الحدود الوطنية وتعاظم التدفقات الرأسمالية الدولية واتساع وانتشار التكنولوجيا وحركة الموارد البشرية ( مركز دراسات الوحدة العربية ، 1998، ص 11-12) الا ان واقع الحال لايدلل على ان هناك انتشاراً واتساعاً لحركة الموارد البشرية ولا تفترض تساوي وتكافؤ الاطراف المستفيدة منها .

يواجه العراق مشكلات اقتصادية واجتماعية عميقة ومعقدة تمس حاضره ومستقبله فمعدل البطالة في ارتفاع مستمر والبحث العلمي والتطور التقني مازالا يسيران بخطى بطيئة، فضلاً عن هذا ضعف القاعدة الصناعية وانعدام القدرة التنافسية يقابله ارتفاع واضح في مستوى الديون الخارجية والفوائد المترتبة عليها، وفشل المنح والمساعدات الدولية في انقاذ ما يمكن انقاذه لدفع عمليات التنمية، خاصة في مجال الصحة والتعليم، إذ يشكل هذان المجالان البنية التحتية لكل تنمية.ففي تقرير التنمية البشرية الصادر عن برنامج الامم المتحدة الانمائي لعام 2005 لم يتم تصنيف العراق في أي من مستويات التنمية اصلاً،(حسن، 2007، ص7)
 
وامام هذا المستقبل الغامض فأن العديد من الخيارات مازالت مطروحة للتداول والمناقشة للخروج من هذا المأزق، ومن هذه الخيارات خيار فتح الأبواب للاستثمار الخارجي( كونه مظهراً من مظاهر العولمة الاقتصادية ) انطلاقاً من ان التكامل الاقتصادي على الصعيد العالمي يؤدي الى تحسين الاداء الاقتصادي الوطني ، (ميرجيلي ، 2006، ص2). ويواجه هذا الخيار مفترق طرق بين معارض ومؤيد ومتحفظ لذلك فإن البحث الحالي يسعى للتعرف على الاثار المحتملة للعولمة الاقتصادية متمثلة بشركات الاستثمار على البيئة والانسان في العراق.

 

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Tue Jan 30 2018
Journal Name
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Tue Mar 24 2009
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Fri May 15 2009
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Sun Sep 01 2019
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Tue Nov 13 2018
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Wed Mar 30 2022
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The Role of External Audit in Limiting Creative Accounting Practices in Light of International Standards from The Point of View of Certified Accountancy Experts in Iraq as a Model
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This research aims to solve a problem in the field of accounting and financial knowledge in the world today, that is, the problem of creative accounting. Especially after the global financial crisis and the collapse of many large companies in the world, people find that they use creative accounting methods to distinguish them from reality, showing the results of their activities and their financial status. This research discusses the concept of creative accounting, the most important methods used in financial statements and its relationship with external auditing, and procedures to limit accounting creativity. This study uses descriptive analysis methods after confirming its theoretical aspects in practice. Using the statistical

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Publication Date
Fri Mar 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Accounting Thought Direction of Fair value on the Relevance: An Applied Study of a Sample of the Listed Banks Listed in the Iraqi Stock Exchange
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Crossref
Publication Date
Sun Oct 07 2012
Journal Name
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The Participation of the Students of the Colleges of Education in the Iraqi Universities in Literacy and Adult Education in Iraq. The Students of the Departments of Holy Quran and Islamic Education (A model)
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