الأطفال هم قادة المستقبل، بل هم المستقبل ذاته، وهم الأمل المنتظر لبناء وطن كريم. لذلك، من الضروري أن ينشأ الطفل في بيئة آمنة تتيح له اللعب والنمو والتعلم، إلى جانب حصوله على نصيب وافٍ من الاهتمام والرعاية. ومع ذلك، فإن ما لا يقل عن ربع أطفال العالم لا يتمتعون بالعديد من الحقوق الأساسية. وبالنسبة لأطفال العراق، الذين أنهكتهم الحروب والأزمات، فإن معاناتهم تبدو أكثر قسوة وفقًا للعديد من الدراسات والتقارير. شهد القرن الحالي انبثاق اتفاقيات دولية عديدة، إلى جانب جهود منظمات حكومية وغير حكومية، لوضع استراتيجيات لحماية الأطفال في الأزمات. كما أصدرت الأمم المتحدة عدة قرارات وإعلانات لحماية الطفولة خلال الأزمات، وسنَّ العراق بدوره تشريعات واستراتيجيات لحماية الطفل. ورغم كل هذه الجهود الدولية وانعكاساتها على التشريعات العراقية، لا تزال معاناة الأطفال والمخاطر التي تحيط بهم قائمة.
The current research aims to determine the requirements of Trends of International Mathematics and Science Study (TIMSS 2019) and to find out the extent to which the content of science textbooks for grades (1-4) in the Sultanate of Oman includes the requirements of (TIMSS 2019). Only the Cognitive Process dimension has been considered when conducting the analysis. The study population includes all science books from the first to the fourth grade for the academic year 2021-2022. The study identified and organized the requirements in the study tool, which is a list of requirements of (TIMSS 2019). After confirming its validity and reliability, the analysis was performed, and data were collected and analyzed statistically using frequencies
... Show MoreIn light of the increasing importance of interim financial statements they provided these lists of information that enables users of accounting information to make wise investment decisions and predict the company's activities in light of changes the updated rather than wait until the end of the year and accessing information provided by the annual financial statements. In light of this research has come to the most important set of conclusions the adoption of interim financial information has been audited by the external auditor to the availability of basic qualitative characteristics in the accounting information contained in the (appropriate and timely manner, reliability and comparability) and this in turn leads to the impact on reli
... Show MoreAbstract: Due to the geopolitical importance of Syria in the Middle East region, which constitutes the captain's egg in regional and international balances, which made it a battleground, specifically after 2011 through the outbreak of the Syrian revolution and exacerbation was significantly to form an international crisis, and the emergence of intense regional competition. A broad regional polarization, the main objective of which is the uniqueness of regional leadership among the regional leaders of the region's leadership (Iran, Israel, Turkey, Saudi Arabia), It has taken a wide turn which resulted in a significant development in political events, which led to the failure of regional influential poles in the region to contain the crisi
... Show Moreequality between man and woman
Among Islamic law
International conventions and agreements
The research seeks to identify the proposed scenarios to predict and ward off monetary credit risks that the bank is exposed to in the future, using the banking stress tests model, and showing their impact on capital adequacy and profitability ratio,To achieve this purpose, Sumer Commercial Bank was taken as a case study, and mathematical equations were used to extract the results. Low percentage of profits and returns, strictness in the process of granting credit and financing operations in order to reduce credit risks.
This research cancellations in life insurance policies and their impact on the solvency of the insurance companies (Applied Research in the Iraqi general insurance company), The study was descriptive approach in identifying and addressing variables which consists of {cancellations in life insurance} independent variable, the financial solvency of insurance companies as the dependent variable, and for the purpose of achieving the objectives of the research were formulated one hypothesis has been tested in the Iraqi insurance company, the researcher used the financial statements in the collection data needed for the study and information . The research found a number of conclusions highlighted that inflation, as well as economic variables
... Show MoreThe research aims at shedding light on the impact of the organizational commitment on the performance of the Iraqi insurance company as a service company that provides many services to customers both internal (individuals working) or external, Whenever the company was able to adopt new concepts to increase the understanding and knowledge of how their attention to individuals working and to provide an appropriate working environment, and to clarify the objectives and strategies for them, and create a sense of their importance, as reflected on job performance in attracting new customers, and build long-term relationships with them . In order to achieve this, the research relied on the questionnaire as a main tool for collecting data and in
... Show MoreNews feeds are at the forefront of news forms that are close to the public's attention for their rapid news content in two directions:
- its speed in summarizing events in one or two sentences easy to be understood and realized.
- highlight the most important contents of screenings or news broadcast.
The researchers felt that the importance of these brief news compared to news broadcast, breaking news and news subtitle are still ambiguous, as well as their contents.
The researchers selected the city of Baghdad as a community to research and prepare a questionnaire form containing (11) questions.
The questionnaires were distributed to a non-relative stratified
... Show MoreThe research aim to measure the impact of the Industry specialization of the auditors on the quality in audit in Iraqi auditing firms, as well as measuring the factors of Industry specialization in the Iraqi audit companies by measuring the market shares of Iraqi audit firms that audit the companies listed on the Iraqi Stock Exchange For 2010 to 2016, by surveying the opinions of (35) Audit firm on the impact of the Industry specialization of auditing firms in audit quality factors, The effect of the variables was revealed through the use of the survey form Distributed to Iraqi audit companies, The industry speci
... Show Moreالمستخلص
يهدف البحث إلى وضع إطار معرفي ومفاهيمي شامل لموضوع البحث, واغناء القارئ والمستفيد بالمعلومات الوافية عنه وتقليص الفجوات المعرفية للمهتمين به وقياس مدى ما هو متوفر وغير متوفر من المتطلبات الأساسية والضرورية لإنشاء صناديق التحوط في البيئة العراقية, وتمثلت صناديق التحوط بالمتغير الرئيس للبحث اما المتغيرات الفرعية فشملت (المتطلبات المالية, المتطلبات البشرية, البيئة التشريعية, الب
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