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.
يواجه الكثير من الافراد مشكلات في التكيف، خاصة الطلبة الذين ينتقلون من المرحلة الدراسية الثانوية الى المرحلة الجامعية، حيث يرافق هذه البيئة الثقافية الاجتماعية العديد من الضغوط والمواقف التي تحتم على الطالب الوصول الى تكيف مثالي.
ان التعليم الجامعي يوفر مجالات عديدة للتخصص تعمل على تحقيق طموحات الشباب التي تناسب قدراتهم وميولهم واهتماماتهم، وهو بذلك يمثل نوعية من التعليم تختلف عن النم
... Show Moreان دراسة الاحوال الاجتماعية في الاسكندرية خلال العصر المملوكي امر مهم لاسيما ان الحياة الاجتماعية في مصر عامة والاسكندرية خاصة اتصفت بكونها بطيئة التغيير خلاف جوانب الحياة الاخرى التي اتصفت بسرعة تغير مجراها كما وان تاريخ الاسكندرية الاجتماعي كان زاخرا بالكثير من نواحي النشاط الانساني من ميادين العمل والتسلية والترفيه والاعياد والافراح فضلا عن تنوع عناصره السكانية وهذا ما سنتناوله ضمن محاور هذا البحث.
... Show MoreThe poetic necessity in evidence to explain Ibn Aqeel were not alike, came a statement from him as a necessity in some verses and the other came as abnormal, differentiating it from the language, but he never mentioned in some verses in which the need as a necessity,
يعد تحليل السلاسل الزمنية من المواضـيع الهامة في تفسير الظـواهر التي تحدث خلال فترة زمنية معينة. ان الهدف من هذا لتحليل هو الحصـول على وصف وبنـاء أنموذج مناسب من اجل اعطاء صورة مستقبلية واضحة للسلاسل الزمنية المدروسة وان السلاسل الزمنية اهم الادوات المستخدمة في بناء وتقدير والتنبؤ بالظواهر المختلفة وان الاستدامة المالية هي الحالة التي تكون فيها الدولة قادرة على الوفاء بالتزاماتها الحالية والمستقبلية من غي
... Show MoreIn the subject area (participation and tandem), the study showed the views of Mr. Sadr in this field when researching first: the issue of the necessity of these two phenomena in the language that some imams of the language and principles called for to discuss and respond to, and
يهدف البحث الحالي التعرف على اسناتيجية هرم الافضلية في تحصيل طلاب الصف الثاني المتةسط لمادة الكيمياء ولتحقيق هدف البحث تم اتباع الننهج شبه التجريبي ذو الضبط الجزئي وتم تحديد مجتمع البحث بطلاب الصف الثاني في جميع المدارس المتوسطة والثانوية التابعة لمديرية تربية بابل قسم تربية المسيب
Abstract:
The research aims to clarify the impact of adopting the IFRS16 financial reporting standard on lease contracts in insurance companies on audit procedures. The change in the classification of lease contracts in the case of adopting the IFRS16 financial reporting standard necessarily requires audit procedures that are compatible with this change. A proposed audit program was prepared, guided by international auditing standards, based on the study of the client's environment and analysis of external and internal risks in the light of financial and non-financial indicators. The researchers reached a set of concl
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