تعد حوكمة الشركات Governance من المواضيع التي تهم العديد من الباحثين والمنظمات المهنية والدولية في فروع عديدة من المعرفة ، حيث يتضمن مفهوم حوكمة الشركات الاطار الذي يتم من خلاله وضع أهداف الشركات والمتمثله في حماية مصالح حملة الاسهم والاخرين من أصحاب المصلحه ، وتعظيم أداء الشركات وتقليل المخاطر وتحسين فرص الوصول الى أسواق رأس المال. وان احد اسباب ظهور حوكمة الشركات هو وجود عدد من الاختلالات الهيكلية في الشركات ومنها عدم الافصاح الكامل والشفافية فيما يتعلق بالمعلومات المحاسبية ، فضلا عن عدم اظهار المعلومات المحاسبية لحقيقية الاوضاع المالية للشركات والتي تؤدي الى افتقاد الثقة في المعلومات المحاسبية التي تتضمنها التقارير المالية للشركات في الاسواق المالية المختلفة وابتعاد المستثمرين عنها وافتقاد الثقه في مكاتب المحاسبة والتدقيق ، وعدم الالتزام بتطبيق المعايير المحاسبية الدولية على جذب الاستثمار الاجنبي المباشر .ويمكن القول ان الازمات المالية التي حدثت في السنوات الاخيرة والتي ادت الى افلاس العديد من الشركات والمؤسسات العالمية الكبرى وأنهيار بعض الاسواق المالية يرجع بالدرجة الاولى الى عدم الالتزام بالافصاح والشفافية وعدم جودة ونزاهة المعلومات المالية يالنسبة للمساهمين بأعتبارهم المالكين لأسهم الشركات وغيرها. أن وجود نظام حوكمة جيد للشركات يعني المزيد من التدخل والاشراف من جانب المساهمين والجمعيات العمومية على مجلس الادارة واجهزتها التنفيذية من أجل الحد من الفساد المالي والانحراف الاداري .
With occurrence of any financial crises, regardless at global or regional levels such as the great economic crises during 1929 – 1933 and the Asian financial crises at the end of twentieth century as well as the current global financial crises that started during second half 2008, we acknowledge that there are some critics loudly articulated accusing accountants and auditors for disparences, and they are numerical partner of financial manipulation as well as corrupted administrators with the company's administrators that they are difficulty. At this point, many suggestions and recommendation for upgrading the accounting system has been made.  
... Show Moreتدريس العلاقات الدولية في العراق
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
... Show MoreRecently, the theory of Complex Networks gives a modern insight into a variety of applications in our life. Complex Networks are used to form complex phenomena into graph-based models that include nodes and edges connecting them. This representation can be analyzed by using network metrics such as node degree, clustering coefficient, path length, closeness, betweenness, density, and diameter, to mention a few. The topology of the complex interconnections of power grids is considered one of the challenges that can be faced in terms of understanding and analyzing them. Therefore, some countries use Complex Networks concepts to model their power grid networks. In this work, the Iraqi Power Grid network (IPG) has been modeled, visua
... Show MoreThe development issue is considered as one of the most important matters of concern to governments, intellectuals and specialists in the contemporary world, especially in developing countries that are trying hard to move out of the afflicting underdevelopment domain to a brighter future and achieve the aspirations of those countries through organized planning which take advantage of available resources, whether material or humanitarian, in the best way possible.
The development process are taking place at multiple levels ranging from national to regional to local where the community is stimulated and excited for the cooperation, participation and preparation to perform planned change in the methods of thinking, acting and production.<
The importance of this research lies in assessing the current state of media in Iraq based on international indicators and standards set by the Research and Scientific Exchange Council and UNESCO. That is to measure the strength and durability of media after 9 April 2003. These indicators are divided into five objectives that measure and describe each of the five research objectives that we seek to test through the points system.
Based on the foregoing, researchers in Iraqi media find that these conditions may lead to further decline unless measures are taken to help avoid mistakes, provide the requirements for development and progress. In addition, care from the State is needed to support this process, which would
... Show Moreالانتخابات والتحول الديمقراطي في العراق
Iraq has a range of small and large marshes, which can be divided into two groups, a group of marshes feeding water from the Tigris and Euphrates rivers, and a group of marshes fed by the seasonal valleys coming from the desert plateau and the aljazera plateau.
The marshes have go through major changes, some of them turning into industrial lakes to store the flood waters of the Tigris and Euphrates rivers. Others have been dried up and turned into agricultural land. Others have dried up and the water has been returned to them in less quantities than before.
The purpose of this research is to but light on the changes that have occurred in these marshes, with the mention of marshes turned into industrial lakes or agricultur
... Show MoreStudying translation as academic article has cultural motive side by side academic aim to establish a professional generation that have the ability to serve labor market .
And because translation is important in many sectors in the society such as technology, science, popular institutions, tourism and political and legal relations between countries.
Our investigation concentrate on the articles of translation teaching in fourth class/ Spanish Department/ College of Languages/ Baghdad University for five years in order to evaluate the level of utility of creating translators and interpreters after graduation .
From 2009 until 2014 we saw continuous yearly exchanging in teaching articles by many professors with diff
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