ان الحرب الاوكرانية والتصعيد الروسي ضد اوكرانيا يرتبط بصراع جيوسياسي واسع على مناطق القوة والنفوذ والمجالات الحيوية، وتنافس تجاري دولي محتدم على النفط والغاز ومسارات خطوط التجارة الدولية بين اقطاب استراتيجية دولية تتجاوز اوكرانيا، إذ يأتي الصراع ضمن اطار التحولات الدولية الراهنة والصراعات على مناطق القوة والنفوذ الجيوستراتيجي والمكانة الدولية بين القوى الدولية المؤثرة في القضايا والشؤون الدولية، ويبقى بلا شك ان الصراع بين القوى الدولية هو احد الركائز الممكنة لتفسير الدلالات الاستراتيجية للحرب الروسية- الاوكرانية اون كانت الشرارات تمس الاشكاليات الاقليمية والجيوسياسية الا ان ميزان القوى الدولي وتحولات النظام العالمي في الوقت الراهن تعد من المحفزات الداعمة لما يحاك خلف الستار من خطط استراتيجية سواء من قبل الولايات المتحدة الامريكية في سبيل احتواء روسيا الاتحادية او من قبل روسيا من جهة رغبتها في إعادة تشكيل النظام الدولي بهدف فرض هيمنتها على مجالها الحيوي الذي يشكل قيمة جيوستراتيجية متقدمة في المدرك الاستراتيجي الروسي. وعليه فان الحرب الروسية- الاوكرانية جاءت لتشكل اختباراً مهما للعلاقات الامريكية- الاوربية ومدى التزام الولايات المتحدة الامريكية بأمن اوربا واستقرارها في ظل بيئة دولية معقدة ومتشابكة الابعاد الاستراتيجية من جانب، ومن جانب اخر اثبات قوة روسيا الاتحادية كشريك أساس في إدارة تفاعلات النظام العالمي والتأثير في مداخيل ومفاعيله الاساسية والثانوية.
This research aims at building a proposed training program according to the self-regulated strategies for the mathematics teachers and to identify the effect of this program on relational Mathematics of teachers. The sample of the research was (60) Math teachers; (30) teachers as experimental group and (30) teachers as control group. The results of the current research reacheded that the proposed training program according to some self-managed learning strategies, meets the needs of trainees with remarkable effectiveness to improve the level of their teaching performance to achieve the desired goals. Training teacher according to self-managed learning strategies is effective in bringing about the transition of training to their students
... Show MoreThis study aims to apply the theory of "Text from Text and the Plus Dimension" in the analysis of the Prophetic discourse found in the section on the virtues of knowledge and scholars from Imam Sahih al-Bukhari's book. This section covers several topics, including the virtue of gathering for the sake of learning, the superiority of a scholar over a worshipper, the excellence of jurisprudence in the religion of Allah, the acquisition of knowledge through the passing away of scholars, the merit of inviting people to Allah, the continuing benefit of beneficial knowledge after a scholar's demise, the warning against seeking knowledge for purposes other than Allah, and the Prophet seeking refuge from knowledge tha
... Show MoreThe research aims at measuring the extent of the relationship and influence of the indicators of the Core competencies of the audit firms and offices in the Earning Quality of the private banks listed in the Iraq Stock Exchange under audit. The research community represents 38 banks. The sample of the research has been approved only 10 banks continue to issue their financial statements for the period (2007 – 2017), in addition to the audit offices assigned to audit these banks, which amounted to 14 companies and auditing offices. John's (1999) model revised by Kothari et al., (2005) was adopted to measure the Earning Quality by finding discretionary accruals and non-discretionary accruals, to measure the Core competencies indicators ,
... Show MoreStrategy Descrtibes How an Organization Matches its own Capabilites With Opportunities in Environment , in Order to Accomplish its Overall Objectives , So That The Organization is Considering Responding to Challenges by Adopting one or More of Strategies, Like Differentioning its Product, or Achieving Cost Leadership.
The Key Role of Management Accountant is to Evlaute The Successful it Has Been in Implementing Organization Strategy.
This Research Target to Explain The Key Role of Management Accountant in Evaluate of Organization Strategy. by Strategic Analysis of Operating Income From Specific Sources Such as Cost Savings and Growth in Stead of Emphasizing Only The Aggrega
... Show MoreAbstract
The main problem of the study lies in the lack of a clear perception among the study sample about the impact of digital marketing tools on legal liquidity. Legal) of the International Development Bank for Investment and Finance and to achieve the objectives of the research, the method of observation and survey was used in measuring the dimensions of digital marketing. As for banking liquidity, the reports and financial statements of the bank were used as the research sample, as well as the use of the statistical analysis program SPSS in the statement of the relationship The study concluded, in summary, the following: Mar
... Show MoreThis research aims to analyze and evaluate the reality of the total quality management for the central laboratories by comparing systems of work in the laboratories of Al- Kadhimiya Didactic Hospital with the requirements of ISO 17025 to determine the degree of compatibility and the willingness to adapt to the requirements of the above specification and to show the ability of building an applicable quality management system and to identify problems and their mitigations and prevention to increase.
This study gains its importance from the importance of the labs which stems from the fact that the process of health is a set of interrelated activities, Medical examinations and tests con
... Show MoreThe research amid to measure the extent of the Suggested procedures of the internal control in accordance with the updated COSO framework in improving the procedures for internal control work in Iraqi oil companies. As the research problem was represented in suggesting procedures for internal control according to the updated COSO framework and finding out the relationship of correlation and influence between the suggested procedures and the internal control procedures that are done in the Iraqi oil companies. The research followed the quantitative approach to handling and analysing data by designing a Questionnaire to represent the research tool for collecting data. The study population was represented in the Iraqi oil companies,
... Show MorePMMA (Poly methyl methacrylate) is considered one of the most commonly used materials in denture base fabrication due to its ideal properties. Although, a major problem with this resin is the frequent fractures due to heavy chewing forces which lead to early crack and fracture in clinical use. The addition of nanoparticles as filler performed in this study to enhance its selected mechanical properties. The Nano-additive effect investigated in normal circumstances and under a different temperature during water exposure. First, tests applied on the prepared samples at room temperature and then after exposure to water bath at (20, 40, 60) C° respectively. SEM, PSD, EDX were utilized for samples evaluation in this study. Flexural
... Show MoreObjectives: The study aimed to evaluate health behavior, evaluate Health Action Process Approach, determine the effectiveness of the Health Action Process Approach based the application of program on students’ engaging in regular physical exercise.
Methodology: The research design for this study was a quasi-experimental. The study sample included high school male students, the final sample size was(160 ) Non-probability sampling (convenience sample) are chosen, (80) students study group and (80) students control group.
Results: The results show there was no statistically significant difference in the HAPA constructs among family's socioeconomic class groups and less tha
... Show MoreFor a long time, the intensification of profit represented a major goal for the company management ,but this goal confirmed a series of restrictions such the constriction on short period, the time rather than on long and medium strategic goal, the relationships with customers ,the supplies, employees , This goal is replaced by another one (intensification of the company's value) ,and the fortune of the share holders itself ,for the purpose of creating value, the company must generate great outcomes to cover the operating expense and to insure the a suitable compensation to the invested capital (the market value added) is the indication used to estimate the company ability to create value –added the development
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