Taliban has returned to the forefront since regaining control of Afghanistan in mid-August 2021, prompting the international community and researchers to speculate whether it has adopted a different political vision and ideology from its previous rule (1996-2001). The previous rule presented a distorted version of governance that lacked clear political and ideological foundations, characterized by impulsive and chaotic decisions, and the absence of a comprehensive theoretical and intellectual framework for governance.

Once again, Taliban returned to power on August 15, 2021, and took control of the country. This raised many questions about Taliban's return, the extent of its flexibility and adaptability that allowed the movement t

Arabian Political Regimes: Problems of Policies and Rule; An Introduction to Interpreting (The Arabian Spring) The Arab Region witnessed, since 2011, critical changes overthrew a group of Arab regimes in some of its countries, and the reaction of these changes are still going on up to now. These changes were given lots of justifications and interpretations. The current study tries to concentrate on the most important problems which were due to what was known as (The Arab Spring). The study proposes that the crisis which the countries of the area are exposed to is not spontaneous in many of its aspects. It is totally a crisis of rule and policies. Because it is a reflection of the nature of authority in the Arabian regimes on the one hand

After 2003, Iraq underwent a profound political and economic transformation, accompanied by various challenges, including the burden of accumulated external debt. The post-regime government restructured Iraq’s debt within the framework of the ‘Paris Club’ and through bilateral negotiations with creditor countries. The debt rescheduling aimed to alleviate the financial burden and reintegrate Iraq into the global financial system, but this process was conditional upon implementing economic and political reforms. External political factors played a crucial role in debt rescheduling. Decisions regarding rescheduling were influenced by the political motives of major powers seeking to achieve strategic gains in Iraq. Additionally, t

The aim of the research is to show the importance of international auditing standards and the effect of this in reducing the incidence of financial irregularities in government service units and how to address them. The research adopted the descriptive, analytical and inductive approaches. In the analytical approach, a questionnaire model was designed and distributed to internal auditors in some of the subordinate government units. For the Ministry of Health, appropriate statistical methods were used that showed the extent of the general understanding of the internal auditor’s relationship with international standards and the impact of this on preserving public money and the role of the internal auditor in detecting financial irregulariti

This research deals with the role that the media can play in spreading awareness, culture and sound behavior among members of society, due to its ability to reach the largest number of individuals; its wide spread within society; and the moral responsibility of the media in consolidating the components of civil peace. The media works on forming intellectual convictions and behavioral attitudes by publishing opinions and ideas, introducing them to people's awareness and enhancing them in the practice of their daily lives, he was its media medium. Sociologists and psychologists confirm that the media. The significance of the research comes due to the broadening of violence and sectarian fighting; the absence of a culture of civil social pe

This research aims to demonstrate the impact of the going concern assumption in different accounting applications to provide a realistic look and more accurate result of activity and financial situation, as well as determining the responsibility of the Company's administration in compliance with the going concern assumption during the preparation for their financial statements, and to clarify the concept of integration between internal audit and external audit about going concern assumption, besides its importance and usefulness on the work of both of the internal auditor and the external auditor, as well as on the company under auditing process.This research purports preparing an internal audit program, including a set of auditing actio

This study aims to Statement of the relationship between Total Quality Management philosophy and Organizational performance from the point of view of the internal customer. A comparison has been made between two companies, one of which applies the requirements of TQM well and the other does not apply these requirements as the (General Company for Electrical Industries/ Diyala) and (General Company for Electrical Industries/ Baghdad) to conduct the search, During the questionnaire prepared for this purpose and distributed to a sample of 30 employees in the General Company for Electric Industries/ Diyala and (20) employees of the General Company for Electrical Industries/ Baghdad. Their answers were analyzed using a simple correlation coef

Information security contributes directly to increase the level of trust between the government’s departments by providing an assurance of confidentiality, integrity, and availability of sensitive governmental information. Many threats that are caused mainly by malicious acts can shutdown the egovernment services. Therefore the governments are urged to implement security in e-government projects.
Some modifications were proposed to the security assessment multi-layer model (Sabri model) to be more comprehensive model and more convenient for the Iraqi government. The proposed model can be used as a tool to assess the level of security readiness of government departments, a checklist for the required security measures and as a commo

The researchers of the present study have conducted a genre analysis of two political debates between American presidential nominees in the 2016 and 2020 elections. The current study seeks to analyze the cognitive construction of political debates to evaluate the typical moves and strategies politicians use to express their communicative intentions and to reveal the language manifestations of those moves and strategies. To achieve the study’s aims, the researchers adopt Bhatia’s (1993) framework of cognitive construction supported by van Emeren’s (2010) pragma-dialectic framework. The study demonstrates that both presidents adhere to this genre structuring to further their political agendas. For a positive and promising image

Suggestive ambiguity is a strategy of defense and maneuvering as it provides the speaker both protection and function. To put it differently, it helps the speaker to say whatever he likes and at the same time gives his opponents and friends the interpretation they desire. This is possible due to the flexibility of the linguistic expressions that the speaker uses. To be more clear, the context of situation, peoples' background and world knowledge interact with the significance of the linguistic expressions reaching an allusive situation where two interpretations, positive and negative, are available to the addressees. Such situation enables the addressers to implicate different ideas or messages, accusations, inciting violence, etc. The pres