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.
Abstract
The research aims to verify the dimensions of tax justice that exist in Iraq, and to determine their impact on tax compliance. Through a revised model of tax justice based on the literature of tax justice according to the classification of the studies of (Saad, 2009), (Wenzel, 2002), by using a questionnaire as an experimental measurement tool designed to be in line with perceptions of tax justice in Iraq. To define the dimensions of tax justice (the independent variable) with eight dimensions (Distributive justice, Exchange justice, Vertical justice, Horizontal justice, Retributive justice,
... Show Moreالحركات والحروف تؤلفان نظام الكلمة في اللغة العربية
Receipt date:12/7/2020 accepted date:24/1/2021 Publication date:31/12/2021
This work is licensed under a Creative Commons Attribution 4.0 International License.
The constant characteristic of international relations is the constant change due to political, economic and military developments in addition to technology, and this in turn has led to many transformations in the concept of power, its uses, and the elements that form power and its distribution, and according to those variables, the concept of power has shifted from hard to soft, up to smart powe
... Show MoreThe research shows the importance of orientation towards the formulation of the green strategy and its effect in determining the behavior of the green municipal institution in Babel governorate. The research highlighted the formulation of the green strategy as an important variable, especially today, the trend towards protecting the environment and minimizing the damage resulting from the delivery of services, and through it also the type of green behavior or performance adopted by the municipal institution and the emergence of the need for a strategy that is not harmful to the environment. The research took the sample intentionally comprehensive size of 222 personnel of municipal institutions and some formations concerned with t
... Show MoreThe global globalization the world is experiencing has enabled international actors—states, international governmental and non-governmental organizations, such as liberation movements, international social movements, and even terrorist organizations—to use cyber power to achieve their goals. Therefore, this study discusses the impact of information power on the domestic environment of the United States.
The concept of power despite its implications unclear and unknown was one of the most standards in international relations ambiguity and lack of clarity, however was more standards important and influential in the conduct of international relations, and since that time until today since that ambiguity in the meaning of power and use it as a factor of international relations factors and drive the engines were very different and irony from case to case and from researcher to another, but it may be classified force as the international status enjoyed by the state in the international ocean and here is a structure formed of forces posed by the state, such as economic and political nature of the political system and military power and concept
... Show MoreThis research aims to show the most important approaches applicable in forming the accounting standards , the importance approaches used to formulate local accounting standards & the need to cancel or develop the unified accounting system in Iraq besides activate the local auditing & accounting standards council to issue accounting standards able to save the relevance & Reliable accounting information that serve the decisions of stockholders and others of stakeholders in the incorporate companies , especially the companies listed in the Iraq securities exchange , So this study based partially on analyzing the questionnaire form which has been designed to inquiry the specialists and experts opinion about the accoun
... Show Moreتدريس مادة القراءة باللغة الروسية في العراق
Введения
Общеизвестно, что изменения в языке какой-либо страны, тесно
связаны с общественно - политическими развитиями данной страны.
Демократия и общественно – политическая жизнь в Ираке после
событий 2003 года играли важную роль в изменении языковой ситуации страны, особенно в политической сфере.
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