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 ا

Abstract

Despite the fact of the importance and effectiveness of supporting the pricing policy for agriculture sector in Iraq, but this policy has stopped in supporting those agriculture production needs, and it was confined to support the final product only, and supporting the strategic corps exclusively after the U.S. Invasion in 2003, but after 2008 the state has returned to support some of this policy activities through providing financial loans through the agricultural initiative campaign, with trillions of iraqi dinars without any use, also providing support to some of the agricultural production needs such as fertilizers , tractors and agricultural combines, in addition supporting the pricing policy for the

This research aims to show the most important approaches applicable in forming the accounting standards , the  importance approaches used to formulate local accounting standards & the  need to cancel or develop the unified accounting system in Iraq besides activate the local auditing & accounting standards council to issue accounting standards able to save the relevance & Reliable accounting information that serve the decisions of stockholders and others of stakeholders in the incorporate companies , especially the companies listed in the Iraq securities exchange , So this study based partially on analyzing the questionnaire form which has been designed to inquiry the specialists and experts opinion about the accoun

The Voluntary Obedience has great importance for the modern taxes systems and its management and this is meant the taxpayer whom in charge to pay of his taxes obligations voluntarily , he is very known of himself whereas he prepared his finishing accountings and present them as samples prepared by taxes management and settle the tax sum directly according to specified income , which has an impact to find end to tax evasion as result lead to increase the tax income and achieve the justice for the taxpayer and the state treasury

Numerous academic and critical studies concerned with the language of poetry, with the differences and diversity in these studies and the critical methods. , the study tries to study this modern approach in the language Iraqi and Arabic poetry according to analyzing and following the functional dimension of the language, regardless of its poetic value which should be on them, as each poetic experience has its own language, thestudy came to investigate the variety of poetry samples, poets from different and far generations. - in an attempt to give an image Career dimension of language, the center of intellectual transformations that have affected the experience of Arabic poetry generally, and the level of language to be exact, as a tool f

Experiment was conducted in Baghdad, three factor were used in this research included Two types of Plows included moldboard and disk plows which represented the main plot, Three forward speeds of the tillage was the second factor included 1.85, 3.75 and 5.62 km / h which represented sup plot , and Three levels of Soil Moisture was third factor included 21, 18 and 14 % in all of Vertical and Lateral Plowing Deviation, Practical and specific productivity, actual time for plowing one donam and appearance (goodness) of Tillage represented by the number of clods > 10 cm in silt clay loam soil with depth 22 cm were studied. the experiment was used Split – split plot design under randomized complete block design with three replications and Le

The social contract represents a set of laws and determinants agreed upon by a group of individuals in order to organize society for the better.This agreement guarantees them to live in peace according to the pre-agreed laws, and on the basis of that, it represents the key to resolving the crisis relations between the state and society, and this is what prompted Iraqi society to move towards the formulation of a new social contract through popular protest movements in 2019.To overcome the old social contract that shook the trust between the state and society as a result of its negative outputs at various political, economic and social levels, and many problems emerged that hindered the process of building the social contra

يستهدف البحث الحالي التعرف إلى 1 .بناء مقياس سمات الشخصية المفضلة لدى معلمي ومعلمات التربية الخاصة في العراق من وجهة نظر ذوي اإلختصاص والعاملين في هذا المجال. 2 .مستوى توافر سمات الشخصية المفضلة لدى معلمي ومعلمات التربية الخاصة في العراق من وجهة نظر ذوي اإلختصاص والعاملين في هذا المجال. 3 .داللة الفروق اإلحصائية في سمات الشخصية المفضلة لدى معلمي ومعلمات التربية الخاصة ً في الع ارق من وجهة نظر ذوي اإلختصاص والعا

The  insect is diagnosed and named by the National Center of Biotechnology Information (NCBI), USA as the Mint leaf Beetle Chrysolina herbacea alnadawi (Duftschmid, 1825), (Coleoptera: Chrysomelidae). The diagnosis was performed depending on the DNA analysis by 73% similarity with Chrysolina herbacea (Duftschmid, 1825) sequence, In the present study. It is recorded as a new insect pest on mint plant Mentha  puleguim (L,1753) (Lamiaceae). DNA analysis confirmend that it is recorded for the first time in Iraq and the Arab world as well as the Middle East. Those insects were observed initially during August 2017 in residential gardens of Al-Bonooq district in Baghdad / Iraq.