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واقع خدمة الانترنت من وجهة نظر المستفيدين( دراسة تحليلية)
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 على الرغم من تحقق ثورة هائلة وطفرة نوعية في مجال تكنلوجيا الاتصالات في دول العالم الا ان بلدنا كان محروما من التمتع بهذه التقنيات الحديثة في ظل النظام السابق, وبعد سقوط النظام ووجود بحبوحة من الحرية، دخلت الكثير من هذه التقنيات الى العراق ومنها الموبايل والانترنيت وغيرها من وسائل الاتصال المتطورة.

ويقول (Smith & Fletcher, 2001) في كتابهما Inside Information "ان الانفجار المعلوماتي لم يضربنا بشظاياه بعد، ولن يحدث ذلك ما لم تصل شبكة الانترنت الى كل مرفق وبيت، ومثلما حدث مع الشبكة الكهربائية التي اعقبت اكتشاف الكهرباء، وشبكة الطرق المعبدة التي اعقبت اختراع السيارة، فقط حينها سنلمس التأثيرات الحقيقية لهذا الفتح المعرفي، وعندها سيكون العالم في وضع جديد".

ان هذا الرأي إذ ينطلق من بلد كبريطانيا حيث يحتل مرتبة متقدمة في عدد مستخدمي الانترنت قياسا الى عدد السكان (تتجاوز 50%)، وهو يشكو من ان التغيير الجوهري الذي يتوقعه ان يتسبب به الانترنت لم يحدث بعد لمحدودية استخدام الانترنت عبر العالم، وهذا ما جعل هذا البحث ان يطلق تساؤلا جوهريا عن مستوى الاستخدام الحقيقي لخدمة الانترنت في العراق، وعن نوعية الخدمة المتاحة، وعواقب ذلك.

          فلم يكن الانترنيت في العراق متداولا، أو حتى معروفا، الا على نطاق محدود جدا قبيل 9 نيسان 2003, لتعقبه بعد أسابيع قليلة ثورة في الانفتاح على العالم وخاصة في مجال الاتصالات, وبرغم ما لهذه الوسائل من اهمية بالغة في اختزال الزمن وتقليل كلف الاتصال، الامر الذي اكد حقيقة ان العالم يعيش في قرية واحدة، الا ان الكثير من الشباب والمراهقين استغلوا هذه الوسائل لتفريغ شحناتهم العاطفية وجعلوها وسائل للغزل المباح وغير المباح, ولم تمض سوى أسابيع قليلة حتى انتشرت الصحون اللاقطة على سطوح البيوت والعمارات ليلتقط الناس بكل شغف، قنوات فضائية حرموا منها بسبب السياسة المغلقة التي اتبعت في البلاد طيلة 35عاما, كان الانترنت واحدا من التقنيات التي تلقفها العراقيون، بعد ان حرموا منها، ليبحروا خلالها في بحور الويب والمواقع وربما كان احدهم يسمع باسماء مثل (مايكروسوفت) و(غوغل) و(ياهو) لأول مرة.

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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of tax techniques on the quality of services provided to income taxpayers: An exploratory study in a sample of the branches of the General Tax Authority / Baghdad Governorate
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The research aims to demonstrate the impact of tax techniques on the quality of services provided to income taxpayers by studying the correlational and influencing relationships between the exploited variable (tax techniques) and the dependent variable (the quality of services provided to income taxpayers), and in line with the research objectives, the main hypothesis of the research was formulated (there is a relationship Significance between tax techniques and the quality of services provided to income taxpayers) a number of sub-hypotheses emerged from this hypothesis that were stated in the research methodology, and a number of conclusions were reached, the most important of which were (through the use of the correlation coeff

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Evaluate the effectiveness of internal control systems and their role in providing an effective governance framework in Sudanese banks
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   The study aimed to find out the relationship between the dimensions of internal control systems and the availability of an effective governance framework in the Sudanese banks. The study used descriptive and analytical method for collecting and analyzing the study data using SPSS program. The questionnaire was used as an analysis tool. The target sample of Sudanese bank employees, the study found several results, including that the bank avoids methods that lead to the rational use of available resources, and identifies and separation of tasks among employees, in addition to rapid response to reports The study found several recommendations, including the need for a list of banks that are sufficiently flexible and comp

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Publication Date
Tue Dec 06 2022
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of an Instructional program on patients with ulcerative colitis adherence for Medication and Diet to prevent Colorectal Cancer: case and control study
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ABSTRACT:

Objectives: The study aims to know the effectiveness of the educational program in the patient’s adherence to medication and diet and to know the relationship between the effectiveness of the education program and their demographic data related to the patient’s age, gender, marital status, education level, occupation, monthly income and residence.

Methodology: A quasi -experimental design study was performed on patient who attended to Gastroenterology and Hepatology Teaching Hospital, from March 2021 to September 2021. The non-probability sampling including 50 patients for case study and 30 patients for control group. The questionnaire consists of 3 parts, part one the socio

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Publication Date
Sat Sep 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The effect of strategic decisions for operations management in performance excellence organizational.
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This research focused on clarifying the relationship strategic decisions for operations management & performance excellence organizational, The research emerges from a problem which explained by many application questions. Special questionnaire has been prepared for this purpose distributed (72) to sample of  management levels (Top, middle) in the General company for mining industries and aquatic Insullation & the General company of batteries industry, The research has tried to test a number hypotheses related to the relation and regression among the variables of the research, and the differences among the <

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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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In accounting studies, more than one method is used to measure income and balance sheets elements. One of these methods is called the fair value, which use to determine the assets and liabilities ad it includes the benefits or self-satisfaction ability. This paper aims to focus on the importance of fair value as a basis of accounting measurement and its effects to achieve the relevant characteristics by using the equation is used by (Kythreotis) in his research, And Also , Editing this equation depending on the financial data and information of Iraqi Banks as a case.

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Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Simulation of material requirements planning system According to FOQ, EOQ, L4L A study in the General Company for woolen industries / blankets factory
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This paper is submitted as anew approach to simulate manufacturing control & planning system to define the problem of designing control system on the needs for materials.

Production planning & control is a total and complex operation, resides in the essence of manufacturing companies operations. The successful process of production planning and control systems is critical for the staying of manufacturing organizations in markets leading to the increasing consumer competition and which dominate most of manufacturing sectors because of the market oriented economy , thus , what has happened previously , that the companies possessed a great inventory of crude material, components, and groupings and they use in flexible techni

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of the Application of Corporate Governance On the Financial Performance Evaluation in Banks: Applied Study- Sample of the Conventional and Islamic Banks in the Kingdom of Bahrain
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 The aim of this research is to identify the extent to which the Conventional and Islamic banks are committed to implement the requirements of the corporate governance in its financial reports. In addition to its commitment to transparency and clarity in dealing with the shareholders and stockholders to protect their interests and to determine the impact of the commitment of the corporate governance on assessing the financial performance of the conventional and Islamic banks that participate in Bahrain Stock Exchange.

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Publication Date
Thu Feb 21 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Re-engineering Business Processes in Continuous Improvement: Exploratory Statement of The Views of a Sample of The Faculties in The Law, Administration and Economy- University of Baghdad
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The present study aimed to investigate the effect of re-operations engineering business in continuous improvement, as the rapid development of service activities generally private and the great diversity in the goals of its operations and programs of the university and the service has led to the increasing importance of re-operations engineering business as well as continuous improvement so began to study the relationship between the re engineering and continuous improvement of university service, and applied study on a sample of professors from the faculties of administration, economics and law. Find and reach to several conclusions, notably that the preparation of the teaching staff training sessions on how to use modern teaching

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Adopting the green value chain to achieve sustainable competitive advantage: study to views of a sample from Ur General Company for Engineering Industries in Dhi Qar
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       In light of the developments and intense competition that the world has witnessed, the need to search for a sustainable and continuous competitive advantage for economic units has emerged, as the economic units must not lose sight of their interest in the activities they perform to achieve that advantage, and it can be said that the goal of the research is to identify the theoretical dimensions of the green value chain represented by: (Green research and development, green design, green manufacturing, green marketing, green services) and the dimensions of the sustainable competitive advantage represented by (quality, creativity, innovation, cost, response to the customer), as well as identifyi

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Publication Date
Tue Feb 01 2022
Journal Name
Baghdad Science Journal
Evaluation of Amygdalin (B17) and Cucurbita pepo (Pumpkin seed) Activity Against Blastocystis from Diarrheic Patients in Baghdad, Iraq: in Vitro Study
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Blastocystis is a ubiquitous human and animal protozoa that inhabit the gastrointestinal tract. Metronidazole is considered the standard drug for the treatment of Blastocystis infection; however, there is growing evidence of treatment failure, hazardous side effects, and appearance of strains resistant to metronidazole. In the last era, many studies have been implicated in the quest for new treatments for Blastocystis infection, especially natural products. Attention has been focused on the effect of Amygdalin (B17) and pumpkin seed on eradicating parasitic infections. The current work was built up to explore the in vitro efficacy of two natural compounds, Amygdalin (B17) and pumpkin seeds against

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