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.
Internal Music is considered as a basis to form music melody that sends rapture and
ecstasy within ones selves since it occurs directly on ears ( hearing) and since it tightens the
meaning to make it penetrating into Heart. It is rhythmic organization occurred inside the text
due to movements of internal sounds since rhythm heavily depends on language and
pronunciation. Repetition adds music melody to the poetic text since it increases music in
poetry. The sounds that reoccurred either be letters or words are no more than confirmation.
Thus , repetition is artistic phenomena most poets resorted to as to diverse his subjects and
metaphors he depicts in his poetry. The repetition has achieved artistic aesthetics , mean
يناقش البحث الاسباب الحقيقية بتفشي الارهاب في العراق بعد العام 2003
The nature of this research is that it is a descriptive study that deals with the issue of abrogation in the Noble Qur’an by research and study, as it is one of the issues that have been and are still the subject of
لقد حمَّلت مفردة الإرهاب بكمٍ هائلٍ من المفاهيم والدلالات المُتباينة والمُتناقضة . لذا حاول البحث التأكيد على أهمية وضع تعريفٍ مُحدد لظاهرة الارهاب،ومن ثم توضيح ماهي الاسباب الحقيقية وراء تنامي الارهاب في العراق بعد 2003 ،وما هي المتغيرات الاجتماعية والسياسية التي اسهمت في تصاعد وتيرة العمليات الارهابية في العراق،لاسيما وإن المجتمع العراقي مجتمع متعدد الشرائح الاجتماعية،وبشكلٍ قد يُمَّ
... Show MoreThe implementation of the educational system is in itself an application of the provisions of Islamic law and the basis upon which the social system rests
This research deals with the poetic image of poets of the eighth century poetic, where they embodied the features of the religious life in which they live, and their impact on the Koranic text in the reflection of the image on their poems, where it becomes clear the ability of the poet at that stage to clarify the aesthetic components of the poetic text; Investigations, singled out the first topic: the analogy, and the second metaphorical picture, and the third: the picture.
The research included making a bibliography of the jurisprudential books available in the reference section of the central library at the University of Al-Mustansiriya. From this research, and I also saw that one of its objectives was to classify these books scientifically according to what was included in the Contemporary Islamic Fiqh Library of sections that were classified on its basis, according to what has settled in the custom of contemporary jurists, and according to the researcher’s view and his humble diligence, so the research was organized into an introduction and three topics. Each topic contained approximately five demands that included the sections of the contemporary jurisprudential lib
... Show MoreInvestment in high education is considered to be most important factors of production which the return an individual and social than economic returns found by searching the growing problem of unemployment, especially among youth graduates, where the unemployment rate in 2010 (50%) of these high rates have led to increased migration of scientific minds graduate recently, "to search for job opportunities outside Iraq for not hiring functions and this is in vain" clear "in the human and financial resources lead to structural imbalances in the Iraqi economy. When calculating the correlation coefficient between the graduates and the unemployment rate where it reached (0.21) emerged from the results of
... Show MoreStudent performance may influence by several factors in all his study levels such as primary school, intermediate school and even in his college; some of these factors are psychological factors, social factors, and the factors which correlate with student environment.
In this paper we study some of these factors to discover their influence by using canonical correlation analysis to analyze the data. Many conclusions are discovered to help who focuses student performance or to make it pest in future.
The aim of this study is to highlight on the concept of joint arrangements and projects in accordance with IFRS 11, in addition, the study also focuses on accounting standards and IFRSs which are relevant to this standard. With a description of the legislative and accounting challenges in the Iraqi environment facing the application of IFRS 11, as well as studying the reality of accounting in such economic activity of companies operating in this sector.
In order to achieve the study objectives, the researcher conducted a comparative analysis between IFRS 11 (Joint Arrangements) and the Iraqi Unified Accounting System, In the second step, IFRS 11 is applied to the Basrah Gas Company's (research sampl
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