With the twenty - First century, It becomes clear to us that for 110 years the Japanese - Chinese relations have been witnessing big radical events and developments. ( we take the year of 1949 as the starting date for this relations). In order to prove hypothesis the study divided in to four chapters. - The first chapter deals with explaining the factors of the subject of the Japanese - Chinese relations which described as Indirect threat and aggressive relations from Japan to China after the Second World War by Japanese entering in the American world strategy, in order to destroy the communist china's system which decleard in 1949, because the united states understood that the new system in Beijing could threat American's Interests in the Asian - Pacific - region. As a result, the united states played a very important role in limiting the chinese danger by, making Japan as a center of it's strategic world. Until 1972 Washington came closer to china than Japan which played very important role in blockade the new Chinese system, as a result Japan tried to encourage its relations with china in order to enter the big China's Markets and arrive to the natural material in the Chinese tretoriarties, therefore Japan could sign the friend ship and security treaty with the communist government in china in 1978. - The second chapter contained explanation the Japanese - Chinese relations after the end of the cold war in 1990 by dealing with the variable changes and real domestic facts of these relations such as economic, strategic and political obstacles, or encouragement. - In addition to that we deal with the regional and International factors, which strengthen or weaken these relation, in the third chapter of this study, and we talked about the important question which influenced of the relations between the Japan and China. - Finally the forth chapter dealt with the future dimensions of these relations which will lead to a great changes in the Japanese - American relations. In addition to that we deal with the future relations between Japan and China, if the international system changes to the multilateral poles system in stead of unilateral pole system therefor, Japan may become a great economic pole in this hypothesis International system, and can control of the south East - Asia, which will lead china to refuse the Japanese control of this region, and will lead the two countries to compete of the predominance of this space. On the other hand, china will become a great pole power in the International multilateral poles system, which reduce one of the opportunities for china to oblige it's policy and strategy of their region and world system, that lead the two countries (Japan - China) to enter strong competition and deferences about many problems, such as the Diyon question, economic relations, Chinese strategic arrangement, and stability in this region, which may center of gravity in the world economy in the future. There are many factors have enhanced the two countries to expand their cooperation on the bases of their common Interests in spite of the viasa - vise strategy between them. But the Chinese continuous effects to modernize its military forces in order to become a major force in Asia has threat the Japanese economic goals and its Interests in this region. On the other hand the Japanese leaders believed that the strategy to deal with china in the future, which becomes the big pole power, should be based on bilateral powers, and standing to avoid any tensions between them, in this important region for both of them, which might threat the Japanese goals, and Chinese Interests and arrangements. This study has concluded that the future relations between the two countries will witness cooperation in the economic, technological, political and security fields, especially with influenced multilateral power in them region, and make and encourage this cooperation and coordination between them in the different fields. But this cooperation will not in any case prohipt the competition between them, and will try to do continuous attempts by each one of them to take advantage of the weak points of each other, in order to certain it's control on the Asia - pacific region, in order to continuos there terietorial intrests and global intrests too.
The research aims to analysis the future profits of companies listed on the Iraq Stock Exchange through analyzing the relationship between Actual Growth and Sustainable Growth, The study was applied to the sample of companies included in the Iraq Stock Exchange for the period (2010- 2014), The Internal Growth Rate has been used as a measure for the Actual Return Rate but the Sustainable Growth Rate has been measured under the Rose model, The research showed group of conclusions, the most important are:1. From the analysis of sustainable growth for the banks sample and the variables involved in its measure shows that investment in the investors amounts have achieved a significant return, which demonstrates the company's efficiency at gene
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This study aimed at investigating the level of social skills and its relationship with self-regulation among gifted students according to the academic stage and gender. The sample consisted of (417) male and female students at King Abdullah II School for Excellence in Salt, Jordan. Two instruments were used to collect the data; A scale of social skills and a scale of self-regulation. The results revealed that the level of social skills was high among gifted students. There were statistically significant differences in the social skills among gifted students according to their academic stage in favor of the secondary stage and according to their gender in favor of female students. There were statistically signific
... Show MoreInternal control is system,defined and implemented under its responsibility , which aims to ensure that; laws and regulations are complied with; the instructions and directional guidelines fixed by Executive Management or the Management Borad are applied; the company internal processes are functioning correctlly , particularly those implicating the security of its assets; Financial Information is reliable; and generally contributes to the control over its activities , to the efficiency of its operation and to the efficient utilisation of its Resources. By helping to anticipate and control the risks involved in not meeting the objectives the company has set for itself, the internal control system plays akey role in conducting & monito
... Show MoreThe research aims at identify the role of the electronic trading system used in the Iraq stock exchange to promote trading activity for the stocks of listed companies in this market.
To prove the hypothesis of research, it was selected the main trading indicators for the market to be a main field in test the research hypothesis.it was selected as the period of time for (9)years span between the years (2005-2013) because they represent the first two articles of equal time periods represent aperiod that preceded the introduction of electronic trading system while the second represents the period of time that followed
The research found a number of conclusions but the mo
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This study discusses the semiotic of the Islamic blazon - a related analytical study between the Islamic blazon and its visual publicity message. The aim of the current study is to explore the related relationship between the Islamic blazon and its visual publicity message. The sample is contained Five of Islamic blazon in the Mamelukes period which is between 1250 to 1517. The methodology is descriptive-analytical, and the result is that there is a clear relation between the Islamic blazon with its visual publicity message. This study's recommendation is to go towards analyzing the meanings of the cultural legacies of the Islamic civilization, and researching the implicit meanings accompanying these features leads to a deeper understand
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The research draws its importance from identifying the methods of profit management in misleading the financial statements, which in turn is reflected in the decisions of the authorities that relied on these reports, and then the models that help in detecting those methods used by the auditors. Risks. The index (margin of excess cash) was used to detect profit management practices on a group of banks listed in the Iraqi market for securities and the number of (23) banks, including (12) commercial bank and (11) Islamic bank and the results were compared to commercial banks with Islamic banks.((The research started from the hypothesis that the use of the (excess cash margin) model in the banking sector reveals the management
... Show MoreThe tagged research (realism in the Paintings of Iraqi Kurdistan artists, “a study of expression methods”) dealt with realism in an objective way, as well as the complexity of its concepts through its formations and formations. On realism and its historical dimension in concept and meaning, as for the second chapter, the research was focused on the methods of expression in painting, while the third chapter was concerned with the procedural applications of realistic methods of expression in the drawings of Iraqi Kurdistan, and according to these axes and to achieve the goal of the research, a number of Among the results are:
1- Realism documented the life of the Kurdish society in line with the developments of the era, as the sty
The study aimed to find out the relationship between the dimensions of internal control systems and the availability of an effective governance framework in the Sudanese banks. The study used descriptive and analytical method for collecting and analyzing the study data using SPSS program. The questionnaire was used as an analysis tool. The target sample of Sudanese bank employees, the study found several results, including that the bank avoids methods that lead to the rational use of available resources, and identifies and separation of tasks among employees, in addition to rapid response to reports The study found several recommendations, including the need for a list of banks that are sufficiently flexible and comp
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Abstract
The research seeks to shed light on green accounting information systems, analyze them, identify sustainability reporting and how to improve it, as well as study the importance of the Iraqi oil sector, analyze it, and work on applying green accounting information systems in order to improve the quality of sustainability reporting. Oil as a branch of the General Corporation for the Distribution of Oil and Gas Products to apply the practical aspect and prove the hypothesis of the research. Explaining the company's role in improving environmental conditions
Preparing teacher occupies the attention of many thinkers and philosophers since the age of
kaldinics ( people of mesoptam / 2342 pH ) to the Islamic age where moslems philosophers
focus their attention on thought and philosophy where the philosophy of that teaching
depends on : teacher , student and family begin .
So , the issue of preparing and training teacher occupies the attention of education scientists
depending on his vital and important role in implementing of teaching policies in philosophies
and Islamic educational thought , therefore , the preparing and development of the teacher
regards as one of the basics of teaching development because of its importance in
development of teaching performance and th