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 verifying the tax exemptions granted in accordance with the Iraqi tax legislations, showing their suitability for basic tax rules, and identifying their role to reduce the tax evasion phenomenon and the negative effects resulting therefrom, which arerepresented by a decrease in the proceeds of tax revenue and therefore leadings to a reduction of public revenues of the state. Also, the research tries to identify the ways to reduce cases of tax evasion due to their reflection positively on the public budgetof the state. The data of the research was collected through two models of questionnaires distributed to a sample of taxpayers from some professions and a sample of the tax administration staff. The research has reac
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The organizations and institutions of the developed countries have given attention to the subject of the knowledge economy by using advanced technology in the function of tax examination because of the important and effective role in ensuring the accuracy of the tax accounting process procedures, But the General Commission of taxes is still using traditional methods in the field of tax examination which affects the performance of its work. This research aims to explain the level of effect on introducing advanced methods of Economics and knowledge represented by advanced communication technology in the field of practicing tax examination function in the General Commission of taxes, A questionnaire has been used as a mea
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The research aims to show the role or extent of the impact of financing in its various forms on the municipal performance before and after the financial deficit through relying on the analytical research methodology of the research community represented by the Directorate General of Municipalities and the Directorate of Maysan municipalities as a sample of research (13) municipal institutions for a period of (8) years, Considering the completion of the final accounts of these years, which provides the necessary data for the study, in addition to the variation in the quality and amounts of grants allocated to municipal institutions during these years, which gives a clearer and more comprehensive picture of the reality of allocatio
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The research deals with the statement of the importance of unanimous in Islamic Sharia in terms of being the third source of Islamic legislation after the Holy Qur’an and the Sunnah of the Prophet, and the extent of interest of the scholars of interpretation in it, and those who took great interest in mentioning what was agreed upon in every site that necessitated mentioning its issues within, or mentioning an event that has encountered an unanimous, and in various sciences, to extract and extrapolate Sharia rules when these rules are lost in the texts, because it is based on them and derived from them. Among these distinguished scholars is Muhammad bin Jarir al-Tabari. Besides, the research discusses in
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The Ash'aris and their position on faith, An Ideological Study
Omed AbdulQader rasool
College of Islamic Sciences/Salahaddin University-Erbil
Abstract
The concept of faith is very complex, and there are a lot of talk about it among the major Islamic groups such as the Kharijites, the Mu'tazila, the Jahmiyya and others, because of its great importance, and the worldly and eschatological effects it entails according to the elements of faith such as recognition, ratification and action.
The researcher chose one sect, which is the
... Show MoreThe study aims at diagnosing the importance of environmental analysis (external, industrial and internal) in the organization's strategy for the development of public organizations. The theoretical problem derived from the existence of a knowledge gap for studies and research that dealt with the variables of the study. Three public organizations were selected as the study society (the Civil Defense Directorate, the Directorate of Nationality, Passports and Residency, the General Traffic Directorate). The sample of the study was a sample of (215) managers (managers, department managers, Analysis of the data and hypothesis testing using the appropriate statistical tools, Pearson, the simple and multiple regression coefficient to te
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Wars represent one of the most serious threats to the world order; It is considered a violation of international laws and norms, and humanitarian principles. From this point comes the study of the importance of the topic entitled (The Future of the Russian-Ukrainian war and the extent of its Reflection on the security of Eastern European countries after the year 2022). This study is based on reviewing future possibilities (scenarios) of war. The Russian-Ukrainian war, which was launched by the Russian government led by Russian President Vladimir Putin in February 2022, is still ongoing at the time of writing this research. This chapter includes three possibilities (scenarios). The first possibility deals with the development of the war t
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This study is qualitative, it illustrates H.G. Wells\\'s The Time Machine through the scientific and social framework of the Victorian Era. Wells\\'s portrayal of future societies examines the rapid technological progress and social changes of the 19th century. The analysis scrutinizes the division between the Eloi and the Morlocks, tracing the consequences of social division. To meet the objective of the study, Victorian frame of mind is utilized to examine the class struggle that is symbolized by the Eloi and the Morlocks. The analysis highlights the economic and social effects of industrialization and how Wells examines the capitalist system and its impact on human relationships and class division. The study also utilizes concepts from D
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The research aims to study the basic concepts of banking productivity and discuss different approaches to study what ends to identify the most important possible standards applied to measured within the Iraqi banking environment as well as research into the causes of low and high Iraqi banking productivity and identify possible treatments to curb those reasons as to ensure the rise. And in line with the research problem, which states what is the level of productivity and what are the causes of decline and the rise in private banking research sample individually. And what the Iraqi private banks and what is the relationship between performance and the impact of productivity change in the perform
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