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Civil society organizations and their role in promoting good governance: The role of women's organizations as a model
No full textإن الحكم الرشيد يعني وجود نظام متكامل من المحاسبة والمساءلة السياسية و الإدارية للمسؤولين في وظائفهم العامة ولمؤسسات المجتمع المدني والقطاع الخاص، والقدرة على محاسبة المسؤولين عن إدارتهم للموارد العامة، وبالتالي فإن الحكم الرشيد يؤدي إلى استدامة التنمية البشرية وأن تطبيقها يتطلب سيادة القانون والشفافية والمسؤولية والمشاركة واللامركزية.
إن منظمات المجتمع المدني يلعب دورا ملموسا في تحقيق التنمية الشاملة و أحداث التحول الديمقراطي من خلال العمل علي غرس القيم و تعزيز الممارسات الديمقراطية في المجتمع و توفير البيئة الملائمة لتأسيس الحكم الرشيد و التنمية. إن تطوير الحكم الرشيد يستلزم مساهمة المرأة في كافة مستويات صنع القرار ولا بد وأن تتوفر لهن فرص متكافئة للمشاركة في جميع عمليات السلام ودعم حماية حقوق المرأة في النزاعات المسلحة، وكذلك تعزيز مشاركتهن في الحياة السياسية وضمان حقوقهن كمواطنات ومشاركات في عملية صنع القرار على المستوى المحلي.The good governance means having an integrated system of accounting and political and administrative accountability for officials in their public jobs, at the same time the ability of accountability for institutions of civil society and the private sector, so the good governance leads to sustainable human development and their application requires the rule of law, transparency and accountability, participation and decentralization. The Civil society organizations play a significant role in achieving comprehensive development and achieve democratic transition by working to instill values and promote appropriate democratic practices in the community and create an environment for the establishment of good governance and development. The development of good governance requires the participation of women in all levels of decision-making, and the equal opportunities should be available for them to participation in all peace processes and support the protection of women's rights in armed conflicts, as well as to enhance their participation in political life and to ensure their rights as citizens and participants in the decision-making process at the local level
The impact of the application of corporate governance rules and principles on improving institutional performance: Applied to a shareholding company in the province of Sulaymaniyah
No full textيعد موضوع حوكمة الشركات من المواضيع المهمة نظراً لتزايد الخطر الاخلاقي في ممارسات ادارات الشركات المساهمة ، والناتج عن انفصال الادارة عن الملكية ، والتي لها مصالح متضادة التي ولدت مجموعة من المشاكل بين الطرفين مما اثر سلبياً على ثقة المستثمرين القدامى والجدد في استثمار اموالهم في الشركات المساهمة ، خصوصاً بعد سلسلة الازمات والفضائح التي طالت كبريات الشركات المساهمة والتي ادت بدورها الى انخفاض الاستثمار على مستوى الاقتصاد ككل وزيادة البطالة وانخفاض الدخل القومي الذي له اثار اقتصادية و اجتماعية سيئة ، ومن هنا جاء مصطلح حوكمة الشركات كوليدة تلك المشاكل ليعالجها من خلال تحديد التزامات وحقوق كل من الادارة الاطراف الاخرى ذات العلاقة ، وان تطبيق قواعد حوكمة الشركات بات مهم جداً لتحسين الاداء المؤسسي الذي له اثار اقتصادية واجتماعة ايجابية. ولقد تم اجراء دراسة استطلاعية على احدى الشركات المساهمة من خلال توزيع استمارة استبيان على بعض المساهمين والموظفين فيها بهدف التعرف على مدى تطبيق قواعد الحوكمة ومبادئها فيها ، وعلاقة الشركة مع الاطراف الاخرى من غير المساهمين ولقد توصل الدراسة ان ادارة الشركة تعمل لمصلحتها وعدم الاهتمام بمصالح المساهمين الصغار وبعض الاطراف الخارجية والتي تعد من صلب تطبيق قواعد الحوكمة المصرفية. It is the subject of corporate governance topics important due to the increasing moral hazard in the departments of joint stock companies practices resulting from the separation of management from ownership, which have opposite interests, which generated a host of problems between the two parties, which has affected negatively on the old and new investors to invest their money's confidence in joint-stock companies after the Crisis series the scandals, which affected major joint-stock companies, which led in turn to a decline in investment at the level of the overall economy and increasing unemployment, low national income, which has economic implications and social bad, hence the term corporate governance, the result of those problems are addressed by defining the obligations and rights of both the administration and other parties relevant, and that the application of the rules of corporate governance is very important to improve corporate performance, which has economic implications and his meeting positive. I have been conducting a prospective study on one of the joint-stock companies through the distribution of a questionnaire to some of the shareholders and employees in order to identify the extent of the application of corporate governance rules and principles of it, and the relationship of the company with other parties of non-contributors and has research found that the company management is working to their advantage and lack of attention to the interests of small shareholders and some foreign parties, which are at the heart of the application of the rules of banking governance
The role of administrative judiciary in the implementation of judicial decisions by the public official
No full textبما أن الحكم القضائي هو عنوان الحقيقة, فإن تنفيذه يكون بمثابة نقل تلك الحقيقة من السكون إلى الحركة, وتحويلها من الواقع النظري إلى الواقع العملي, حيث يقف القاضي الإداري في المجال الإداري حكمًا بين طرفين غير متساويين, هما الإدارة والأفراد.حيث إن إمتناع الإدارة عن تنفيذ الأحكام القضائية، يعد إخلالاً جسيمًا بمبدأ الفصل بين السلطات, وإذا قيل إن قوة الدولة تكمن في قضائها, فإن قوة القضاء تكمن في تنفيذ أحكامه وقراراته. لذا يجب على القاضي الإداري تفعيل دوره وإيجاد نصوص تشريعية خاصة لمعالجة مشكلة الامتناع عن تنفيذ أحكام القضاء, وسد النقص التشريعي وعدم البقاء مقلداً للنظام القانوني الفرنسي والمصري. بل السعي لتطوير القضاء الإداري في العراق . لأن احترام الإدارة لحجية الأحكام الصادرة عن القضاء الإداري يعد التزامًا قانونيًا مفروضًا عليها , وبعكسه يؤدي إلى إشاعة الفوضى وعدها مخالفة قانونية تستوجب إلقاء المسؤولية (المدنية والجنائية) . وتعد ظاهرة الامتناع عن تنفيذ الأحكام القضائية الإدارية من قبل الإدارة من المشاكل التي يعاني منها الكثير من دول العالم , نظراً لأن التشريعات غالبًا لم تُعْطِ هذه المشكلة قدرًا من الأهمية , لذا فإن مهمة المشرع تكمن في الوقوف بوجه هذه الظاهرة والحد منها من خلال قوانين صارمة بحيث لا يمكن للإدارة التحايل عليها.Since the court ruling is the title of fact, the implementation serve as the transfer of that fact from stillness to movement and transfer it from theoretical to the practical reality where the administrative judge in the administrative area arbiter between two unequal sides, namely administration and personnel.The administration's failure to implement judicial rulings is a serious breach of the principle of separation of powers, and when it is said that the power of the state lies in the power of jurisdiction, the power of the judiciary lies in the implementation of its provisions and resolutions. So the administrative judge must activate his role and find a special legislative texts to address the problem of non- implementing the provisions of the judiciary and fill the legislative deficiencies and not to stay in imitation of the legal system of French and Egypt but the quest to develop the administrative judiciary in Iraq because the administration's respect for the freedom of the provisions issued by the administrative court is a legal obligation imposed on them otherwise, it leads to create chaos and regarded as violation of the law requiring (civil and criminal) blame. The phenomenon of refraining from carrying out judicial and administrative provisions by the administration is one of the problems experienced by much of the world, because the legislation often did not give this problem a deal of importance, so the legislature's task is to stand against this phenomenon and reduce it through strict laws so that the management cannot circumvent it
The attitude of Kurdish elite toward The Arab media discourse -Aljazeera as an example
No full textاستهدفت هذه الدراسة معرفة آراء وتصورات النخبة السياسية والأكاديمية والإعلامية حول الخطاب العربي، وقد تم اختيار فضائية الجزيرة أنموذجاً للتطبيق، نظراً لما تتمع بها هذه الفضائية من شهرة واسعة وتأثير عالمي واسع النطاق، وقد سعت الدراسة الی رصد مدى جماهیرية القناة في وسط النخبة الكوردية وتفسير تصوراتهم نحو طرح ومعالجة القضية الكوردية من خلال استخدام منهج المسح الميداني عبر تطبيق استمارة االاستبيان وباستخدام عينة عمدية قوامها 144 مبحوثاً، وقد توصلت الدراسة الي أن قناة الجزيرة فشلت في الحفاظ على جماهريتها بين النخبة الكوردية مقارنة بالمؤشرات والدراسات التي أجريت في السنوات الماضية، وذلك نظراً لعدم طرح القضية الكوردية بتوازن و بشكل يحقق طموح المبحوثين، وقد طرحت الدراسة مجموعة من المقترحات أهمها فتح قناة أو موقع الكتروني باللغة الكوردية لتكون جسراً بين الشعبين الكوردي و العربي.This study investigates the attitude of Kurdish political and academic elite toward the Arab media discourse in particular Aljazeera TV Channel as the most Arab popular political TV. This study also seeks to evaluate the popularity of Aljazeera according to the respondents' views and analyzes their perceptions with the object of comprehending how this TV channel is in addressing and showing the Kurdish issues. The survey method has been applied in this research was a questionnaire to gather data from 144 respondents. With regard to dada analysis, indicators, and research outcomes, this research finds that Aljazeera has lost its popularity because of not presenting and highlighting the Kurdish issues at a level which is compatible with the respondents' ambitions. To strike the balance and connect Kurdish people to the Arab world, this study recommends introducing a TV channel or a website in Kurdish language by the Aljazeera media organisation because the new generation tend not to understand and prefer the media contents in Arabic language as many Kurdish media have started to fulfil their audience's needs and expectations
The Stylistics of The Prophetic Prayer at The Phonological Level: A Paper Taken From a Thesis Entitled The Prophetic Prayers a Stylistic
No full textدللَّت الدراسة على إتِّسام الدُّعاء النبويّ بالقصر والأيجاز، وتكثيف المعنى، وإنقسام جمل الدعاء النبوي في فواصل متساوية، وعمق المعاني الواردة في الدعاء النبوي وشموليتها. وهو من أهم سمات ومميزات الدعاء النبوي، ولئن كان الإيجاز سمة احاديث الرسول الغالبة، فإن للدعاء فيه المكان الأوفى والحظوة الكبرى، وذلك للتمكن من إعادة الدعاء أكثر من مرّة .
ويبدو أن هناك سببين رئيسيين جعلا من الإيجاز سمة بادية على أدعية الرسول صلى الله عليه وسلم أحدهما تعليمي؛ حيث إن الإيجاز أنسب للتعلم والحفظ، وسرعة انتقال الكلام من الخلف الى السلف، فالرسول صلى الله عليه وسلم كان معلِّماً يريد تعليم أصحابه وأمته. والسبب الثاني نفسي لأن الدعاء يصدر عن تجميع النفس ولَمِّ شتاتها وجمعها في شيء واحد وهو المدعو به، ومن المسلم به بلاغياً أن الإيجاز إنما يكون عن تركيز الفكرة، وإندماج النفس فيها، وقوة في التوفر على حصرها والإحاطة بها.When adding du'aa 'to du'aa' or praying to the Prophet (peace and blessings of Allaah be upon him), it includes all that has been proven to the Prophet (peace and blessings of Allaah be upon him), which includes the definition of du'aa 'from the unification of Allaah and praising him or what was in it. The minimum of the life needs of the father.
The sound analysis in this study of the noble prophetic teachings - including the sounds and rhythms - revealed the aesthetic aspects in them, in addition to the detection of the emotional emotions and emotions that govern the creator, which leads to the selection of sounds and rhythms of particular, and it is not hidden that the sound material is the appearance The emotional emotion, and that this emotion by nature is the reason for the diversification of the voice by the output of the range or softness or intensity, the prophetic claim enjoys a sound of the sound of the error of the ears of the titans of high literature high, stems from the rhetoric of the order of the word, arrangement corresponds to vibration and emotions during prayer and ripples It is apparent that this is due to several things, the most important of which is that the sanctuary is higher than that in which he resorts to the representation of a detector or a certain representation. The person who is called -sabhanh- knows the need of the da'i and the imam of himself, and the nearest And to hear what he calls his senses, including that photography is used for the purposes of illustration or confirmation or adornment or otherwise, and these purposes is not suitable for the place of prayer, and the majesty of the invited and the fear of the Da'i. However, the few times that photography appears in the Prophetic Prophets, it is used as a distinctive method of expression and its facets of meanings, through which the meanings are expressed through various artistic means (metaphor, metaphor and metaphor), which are the most important elements of the image In the texts of the Prophet's Supplication. Finally, we say that the prophetic supplications fall within the method of easy abstinence, in which the truth of my saying and my heart is true, and my verbal creativity is a moral style. There is no stuffing in the saying, and I have no meanings, and no infringement in the request
Adverbial Infinitive in English and its Counterpart in Arabic with Reference to Translation
No full textThis paper tackles adverbial infinitive in English and its counterpart in Arabic with reference to translation. The aim of the paper is to highlight the points of similarity and diffirence between English and Arabic as far as adverbial infinitive is concerned. The paper also aims at giving suggestions for translating English adverbial infinitive into Arabic and vice versa. The procedure followed in the present paper is to directly compare between the uses of the English infinitive as adverbial and their Arabic equivalent uses to find out in what aspects they are similar and in what aspects they are different. Syntactically, the results show that infinitive in both English and Arabic can be used as adjunct; however, only in English the infinitive can be disjunct or conjunct. Semantically, the infinitive in both languages can express purpose, result, time, reason, condition, exception, and preference. However, there are differences in the details of the uses of the infinitive in each language. Yet, only English has infinitive as comparison, and only Arabic has infinitive as similarity. The study has provided suggestions for translating English adverbial infinitive into Arabic and for translating the Arabic counterpart of English adverbial infinitive into English
Kurdish Manifestations in Muheyaddin Zanagana Novel Asus
No full text(محي الدين زنكنة ) كاتب وروائي ومسرحي كردي , ينتمي الى محافظة كركوك فهي مسقط رأسه , غاص في عالم الأدب فكانت له نتاجات متعددة في المسرح والقصة والرواية , ومن أهم رواياته التي كان لها صدى واسع رواية (ئاسوس) التي كانت تضم بين سطورها ملامحا كردية تشرح بنوع أو باخر خصوصيات المجتمع الكردي بجوانبه المتعددة .وقد ارتأيت انه من الضروري تسليط الضوء عليها , لذلك يتناول البحث عرض و بيان تلك الجوانب والتجليات الكردية في رواية ( ئاسوس ).Muheyaddin Zanagana is a Kurdish author, playwright and novelist, he was born in Kirkuk. He authored several works in different literary domain such as theater, story writing and novels. One of his most important and widespread work was the novel “Asus”, which had in between the lines a Kurdish features, depicting or explaining the various aspect of Kurdish society characteristics. I find that shedding lights on this novel is highly noteworthy, thus this paper is an attempt to show and review these Kurdish aspects and manifestations
The Role of Using Six Sigma Approach for Activating and Improving the Internal Audit , and its reflections on the Quality of Accounting Information: Exploratory Research in a Sample of Commercial Banks in Sulaymaniyah
No full textاستخدام منهج Six Sigma لتفعيل التدقيق الداخلي وانعكاساتها على جودة معلومات المحاسبية , إذ أن الهدف الأساسي لمنهج سيجما يتمثل في تفعيل دور الرقابة على كافة مجالات للوحدة الاقتصادية لتتمكن من مواجهة الاحتياجات المتغيرة للعملاء،والسوق والتكنولوجيا من أجل منفعة الموظفين والعملاء والمساهمين ومصلحتهم ،وتوصلت البحث إلى عدد من النتائج أبرزها : هناك علاقة ارتباط معنوي بين تطبيق مبادئ سيجما ستة والتدقيق الداخلي وهناك علاقة معنوية ذات دلالة احصائية لدور استخدام منهج سيجما ستة والتدقيق الداخلي على جودة المعلومات المحاسبية مما يعنى ان في ظل استخدام منهج ستة سيجما سوف يحسن مهامات وظيفة التدقيق الداخلى وهذا بدوره يؤدي الى توفر جودة للمعلومات المحاسبية , وقد اوصت البحث بانه على الوحدات الاقتصادية مشاركة العاملين في عمليات والانظمة واهتمام بالموارد البشرية وبالمقترحاتهم الجيدة التي يقدمها العاملون ، وهذا من المبادئ الاساسية لـ Six Sigma كما يؤدي إلى تجنب واحتلال السلطة لاغراض الشخصية .The objective of the research is to use the Six Sigma approach to activate the internal audit and its reflections on the quality of accounting information. The main objective of the Sigma approach is to activate the role of supervision in all areas of the economic unit in order to meet the changing needs of customers, market and technology for the benefit of employees, customers and shareholders.There is a significant correlation between the Six Sigma principles and internal audit , There is also a significant statistical significance for the role of using Six Sigma approach and the internal and its reflections on the quality of the accounting information. The Six-Sigma approach will improve the internal audit function, which in turn will lead to the availability of quality accounting information. The research recommended that the economic units should involve the employees in the processes and systems and the attention to human resources and the good suggestions presented by the employees. It also leads to the avoidance and occupation of power for personal purposes
English Language Teaching Methods and Reforms in English Curriculum in Iraq; an Overview
No full textLanguage teaching curriculum and teaching methods is a complex process. This process needs the utility of a number of linguistic, psychological, sociological, pedagogical, and political disciplines. Also, a curriculum-designer has to answer the need of the theory. It also needs cooperative efforts in which experienced English language teachers move together with specialists in the subject-matter. (Corder, 1973:13)
This paper aims to shed light on the history of English curriculum in Iraq and on the phases of reform it has witnessed. English language teaching methods (traditional and recent) in this country will be discussed as well
The Hidden Truth Behind the Forms of Beauty in Margaret Atwood’s The Handmaid’s Tale
No full textthis paper theorizes the latest forms of the patriarchal control through analyzing Margaret Atwood's The Handmaid's Tale. The paper tries to assume that women in the post-modern age are no longer controlled through the traditional forms of control, but, they are controlled through the forms of beauty such as makeup, fashion, and plastic surgery. Instead of confining women at home, and oppressing them so as to control them, male-dominated societies nowadays are controlling women through beauty experts and their productions. Thus, women are no longer confined at home, and they are no longer oppressed, but, they are working side by side with their male counterparts, and making money just like them, but the problem is that they are spending their money on the forms of beauty. In this way, male societies give women a limited freedom as a key strategy for manipulation in the first step, and then, they try to keep them busy with the forms of beauty so as to make them remain under control. From the late nineteenth century to the post-modern age women have faced numerous challenges. They have been subdued and introverted by the male forms of power, but due to the Industrial Revolution, the technological advancement, and the two world wars, females have been able to open their eyes and see the reality around them. Though, even till this day they are living for the purpose of men and are becoming a symbol for pleasure and an ornament of decoration through the different forms of beauty. So, what this paper tries to do is to discover the hidden truths behind the forms of beauty, and theorize these forms as the latest tools of patriarchal control in the post-modern age