المجتمع المدني وديمقراطية التنمية (انموذج المنطقة العربية)

With the growing use of electronic commerce has worked many companies, especially public shareholding to take advantage of them treated in the trade, so that the e-commerce part of the corporate environment, and this has made a career of accounting and auditing facing new challenges to the sophistication of the information and the rapid growth in the market for electronic commerce. And raised many questions about the ability of the audit profession to facing these challenges and how to audit operations of e-commerce and how to give confidence on websites, this sense it has become necessary keep the internal control systems of this technology and what has caused changes to the accounting system, and evolve to fit the developments that hav

        The research aims to improve the effectiveness of internal control system according to a model COSO, by identifying the availability of system components according to the model and then improve the effectiveness of each component by focusing on areas for improvement in each component, as it was addressed to a model COSO and then Maamth with the environment, the current Iraqi by introducing some improvements on the form of some mechanisms of corporate governance of the Council of Directors, and senior management, the Audit Committee, Committee appointments, especially that supplies application available in the laws and legislation, the current Iraqi, taking into consideration to make some

The research study focused on the need to clarify the relationship between the Websites of Iraqi Newspapers and their roles in covering the internal crises in Iraq. The selection of Iraqi websites for the newspapers Al-Zaman and Al-Sabah was adopted as one of the most important media with a wide audience; and as a model of hot news and continuous coverage of those sites since 2003 so far. As a result, this necessitated the emergence of new types of methods of editing and writing news stories related to Iraq.

Consequently, the enormous and rapidly changing amount of Iraq news, the process of preparing and creating news has become a complex industry

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This study has specified on tasks and their social role in Abbasid age at fourth  and fifth Hijri  centuries , and it is historical and social study that  reveals the different  phases of  their daily and personal  life with its influences on Islamic community in general

Concert place high school in the community Keep pace with societal change and what is going through Iraqi society from the wars and occupation and the sectarian and ethnic conflict and authoritarian policies and Dictator ship .
This is the circumstance of the most important historical stages that require .
Precision sons is Keep up with the progress and development and the advancement of the educational march .
The school is a social institution that organizes the members of society all walks of life and their habitats working on crafting members of the extraordinary alve of progress At the multiplicity of functions and tasks school pequires members qualified scientific and practical Becomes complementary members seek progress a

During the last two decades at least, increased interest in Social attraction  variable by scientists  in psychology and sociology, to multi-dimensional and its association with psychological  and emotional variables , and what are of importance in the process of human communication , leadership, and social relations.

Social psychologists interested   in social attraction also  so its relation with  social influence , political and occupational  .
"Social attraction defined as "individual ability  functioned his skills in at

تعتبر مؤسسات دور الدولة للايتام هي مؤسسات اجتماعية بكل معانيها من حيث الرعاية التي تقدمها للأطفال الفاقدي احد او كلا الأبوين ... حيث انها مؤسسات إيوائية تقوم برعاية الاطفال الذين ذكرت حالتهم لتوفير اجواء سليمة لهم وذلك للتعويض عن الحنان العائلي ( الابوي ) الذي افتقدوهوتجنب كل ما يشعرهم بانهم دون الاخرين , ولاشك ان غياب الوالدين او احدهما له تاثير على تربية الطفل وتوجيهه لان الاير المتصدعة عاجزة عن القيام

The current research was aimed at the following:
1. Measurement of   Boldness among the students of  university.

2. Identify the differences in Boldness between university students according to variable of Sex (male / female) and variable of Specialization (scientific / literary).

To achieve this aims of the research, the researcher set up the instrument is scale of the Boldness that consistent (34) item, and the researcher applying this scale on the sample amounted to (200) student of  University. Then   after data processing statistically, the researcher reached the following results: