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تأثير قانون الاستثمار الجديد في سوق العراق للاوراق المالية: دراسة تحليلية
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اصبحت الاسواق المالية في الوقت الحاضر من المتطلبات الأساسية لتحقيق التطور الاقتصادي والمالي وتبرز اهمية السوق المالي في خدمة الاقتصاد الوطني العراق حيث ان سوق العراق للأوراق المالية (بالإنجليزية: ISX‏) هو سوق للأوراق مالية في بغداد وتأسست السوق في حزيران 2004. وتعمل تحت إشراف هيئة الأوراق المالية العراقية. و هي هيئة مستقلة تم تأسيسها على غرار الهيئة الأمريكية للاوراق المالية والبورصات. و قبل  عام 2003، وكان يطلق على السوق الحالية اسم بورصة بغداد والتي تديرها وزارة المالية العراقية. اما الآن فهي هيئة ذاتية التنظيم مثل بورصة نيويورك. اعتبارا من عام 2005 أصبحت سوق العراق للاوراق المالية هي البورصة الوحيدة في العراق. عندما افتتحت في عام 2004, كانت هناك 15 شركة فقط مدرجة في السوق، اما الآن فتم ادراج أكثر من 100 شركة.

وبناء عليه ففي الوقت الذي تقلص فيه دور القطاع العام  و اعطاء دور اكبر للمبادرات الفردية وولوج القطاع الخاص في النشاط الاقتصادي واعادة الاعمار تطلب تكوين شركات تحتاج الى راس مال او زيادة راس المال  للشركات القائمة ونتيجة لذلك تبلورت سياسة الدولة الاقتصادية من خلال احكام التشريع العراقي(الدستور) والذي اخذ بنظام اقتصاد السوق حيث نصت المادة 25 من الدستور بان الدولة تكفل اصلاح الاقتصاد العراقي ووفق اسس اقتصادية حديثة بما يضمن استثمار كامل موارده وتنويع مصادره وتشجيع القطاع الخاص وتطبيقاً لهذه المادة الدستورية صدر قانون 13 لسنة 2006 لمعالجة مشكلات الاقتصاد العراقي الذي يعاني من ضعف التراكم الرسمالي كون الاقتصاد العراقي احادي الجانب يعتمد على موارد النفط في التمويل وكبر حجم البطالة وهشاشة القطاع الخاص وبسبب أهمية ما سبق توضح هذه الدراسة الواقع الحالي لسوق العراق للاوراق المالية في ظل تطبيق قانون الاستثمار العراقي حيث تناول الباحث في المبحث الاول منهجية البحث والمبحث الثاني الاطار النظري للدراسة اما المبحث الثالث واقع و افاق سوق الاوراق المالية من خلال تحليل بعض المؤشرات المالية بعد تطبيق قانون الاستثمار العراقي اما المبحث الاخير فتم تناول الاستنتاجات والتوصيات التي  أكدت على أهمية قانون الاستثمار العراقي وضرورة توفير الادوات والمناخ الاستثماري الملائم لتطبيقه.

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Publication Date
Tue Sep 17 2019
Journal Name
Journal Of The College Of Education For Women
A New Logic of Victory in Suzanne Collins’ The Hunger Games With Reference to Elements of Intertextuality in William Golding’s Lord of the Flies
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Suzanne Collins’ novel  The Hunger Games suggests a new logic of victory and set a distinguished focus on the unique personality of her heroin which brings to the mind the permanent correlation between all moral values. The Hunger Games World seems to be much more like one big bowl as it links the past, present, and the future. An Intertextual reference is interwoven in the present research as it brings Golding’s Lord of the Flies to the surface, and it highlights certain similarities between the two texts. In which Ralph, Piggy and Simon in Golding’s Lord of the Flies are the incarnations of stable moral values and hope of surviving ethics and rules in a chaotic and turmoil world. The event

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluating the supervision tools of the Central Bank of Iraq to verify the continuity of private banks: An applied research in the Central Bank of Iraq
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The aim of the research to highlight the calendar of the most important tools used by the Central Bank of Iraq, in the implementation of the function of supervisory oversight, to verify the stability of the banking system, and protect the funds of shareholders, and depositors in general and the absence of any raises the risks of default and financial failure in particular, for commercial banks. The most important flaws and weaknesses in these tools, in the early detection of the risks of continuity in a timely manner, The study concluded a set of conclusions, including the weakness of the tools used in the performance of the function of supervisory oversight in detecting cases of default and financial failure in the early time as well as

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Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Investment portfolio risks of the insurance company and their impacts on profitability ratios: An applied research at the national insurance co. for the period 2004-2014
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The research is trying to identify the investment portfolio risks of the insurance company and their impact, on the Profitability ratios of the company, and whether the company's scientific methods followed in the measurement of these risks, and conducted research in the National Insurance Company. by relying on its annual budget as well as the annual reports, The search dealing with these data in theoretical and practical major premise to statistically significant between to investment portfolio risk and financial performance correlation and reach a set of conclusions and recommendations which are the following.                

investments include many ri

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Publication Date
Wed Sep 28 2022
Journal Name
جامعة بغداد/ كلية التربية للعلوم الصرفة - ابن الهيثم
فاعلية استراتيجيات تدريسية مقترحة على وفق انموذج بناء المعرفة المشتركة في تحصيل طلاب الصف الثاني المتوسط وكفاءتهم الرياضية
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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluation of direct withholding tax procedures as a tool to increase tax proceeds : applied research in the General Tax Authority / Direct Deduction Department
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The research aims to evaluate the direct deduction department’s procedures for the process of collecting income tax using the direct deduction method for state departments and the public sector in light of direct deduction tax instructions No. (1) of 2007 and Income Tax Law No. (113) of 1982 (amended) through Giving a clear idea of ​​the reality of tax collection procedures because this type of tax is one of great importance because it contributes to the provision of financial revenues to the state to finance its expenses and direct the economy towards achieving its social, economic and political goals. The researcher makes comparisons between the procedures of the General Tax Authority in collecting the tax and what was approved b

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Publication Date
Wed Dec 18 2019
Journal Name
Baghdad Science Journal
Spectrophotometric Determination of Mesalazine in Pharmaceutical Preparations by Oxidative Coupling Reactions with m-Aminophenol and 2,6- Dihydroxybenzoic Acid
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     Tow simple, rapid and sensitive spectrophotometric methods for the determination of mesalazine in pharmaceutical preparations have been carried out. The proposed methods depend on oxidative coupling reaction of mesalazine with m-aminophenol in the existence of N-bromosuccinamide in alkaline medium (method A) and 2,6-dihydroxybenzoic acid in the existence of sodium metaperiodate in basic medium (method B) to produce colored products , show highest absorptions at 640 (nm) and 515 (nm), alternately. Beer’s law was consistent in concentrations extent of 1.25-30 and 0.5-12.5 (µg.mL-1) with molar absorptivity of 0.36×104 and 0.77×104 L.mol-1.cm<

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Publication Date
Sun Apr 01 2018
Journal Name
Al–bahith Al–a'alami
‏Framing war against ISIS in New York Times/ from 10/17/2016 to 4/16/2017
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The research is aimed at investigating how the New York Times framed the war against ISIS in its news coverage and which news sources it adopted while reporting on this war.
‏ The research could be classified under descriptive researches. The survey methodology has been adopted and the content analysis has been used. The research sample consists of all the news stories the New York Times have published about the war against ISIS from 10/17/2016 to 4/16/2017 according to the comprehensive sampling method. The number of news stories that were analyzed was (155) news story. The research tool was (coding scheme).
The research has reached the following conclusions:
‏ 1. In its news coverage of the war against ISIS, the New York T

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Achieving the rule of tax justice\Adopting the application of the international standard IFRS 15: Applied research in the General Authority for Taxes - Companies Department
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Abstract:

                The research aims to achieve the basis of tax justice by making a comparison between the tax accounting process according to the application of the International Financial Reporting Standard IFRS15 and the tax accounting procedures currently used in the General Authority for Taxes to determine the annual and total tax differences, to give credibility and enhance transparency in the reports and financial statements of companies Long-term contracts when prepared in accordance with the requirements of applying the international standard IFRS15 “Revenue from Contracts with Customers”, which increases the possibility of relying on them when calculating taxes. Thus, the resea

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The role of Internal Audit Standards IIA`s in improving the local guideline and its reflection on the efficiency of internal audit performance
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The function of internal auditing has become an important function that aims at achieving objectives that are compatible with these developments and changes that have occurred in many countries in the world, which required the emergence of professional associations and institutes in the profession of internal auditing. Improve the guideline of the internal audit units issued by the Federal Audit Bureau to enhance the efficiency of internal audit performance in Iraqi government units. The researchers adopted the statistical method of proving the hypothesis by constructing a questionnaire that included three main axes: supporting the senior management in adopting the current guide, and the second being the importance of improving t

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Publication Date
Fri Jun 30 2023
Journal Name
Modern Sport
اثر تمرينات خاصة بأستخدام جهاز المدافع الضوئي المصمم في تنمية بعض القدرات البدنية والاداء المهاري المركب لدى لاعبي كرة اليد
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اتجهت دول العالم الى تسخير جميع الإمكانيات والخبرات والعلوم من اجل الوصول الى مستويات متقدمة في الرياضات المختلفة ويهدف التدريب الرياضي إلى إعداد اللاعبين إعدادا جيدا تكمن مشكلة البحث من خلال خبرة الباحثتان الميدانية ومتابعة تدريبات لاعبي المدرسة التخصصية كرة اليد فقد لوحظ هناك ضعف واضح في الأداء المهاري ولابد من تطوير أوجه الضعف لتحقيق مستوى انجاز افضل . ويهدف البحث اعداد تمرينات خاصة بأستخدام جهاز ا

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