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العولمة المالية واثرها في الضريبة في بعض البلدان العربية
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ظهر التحول نحو العولمة في ضوء التغيرات العالمية السريعة والمتلاحقة والعميقة في آثارها وتوجهاتها المستقبلية وخاصة تلك التي شهدها الربع الاخير من القرن العشرين الماضي .إذ تحول الاقتصاد العالمي بالفعل إلى قرية صغيرة متنافسة الاطراف بفعل الثورة التكنولوجية والمعلوماتية . ولم تتوقف الامور عن هذا الحد إذ ان التطور العالمي الحديث وما سيشهده العالم من سيطرة العولمة الجديدة التي تدعو لحرية التجارة وسهولة تبادل البضائع والسلع والافكار والخبرات وانتقالها بشكل يكاد يتجاوز مفهوم الدولة القومية وحمايتها لمنتجاتها الوطنية وما يلحق ذلك من سياسات مالية وضريبية لتحقيق ذلك .ثؤثر العولمة وما يتبعها من اندماج دولي إلى جانب التقدم التكنولوجي السريع على قدرة الدول في تحصيل الضرائب ، وعلى توزيع الاعباء ، ومن المرجح ايضا" ان يزداد تأثير العولمة بمرور الوقت على ايرادات الضرائب ، فقد حدث تحول بارز من الضرائب النوعية إلى ضرائب المبيعات خلال فترة التسعينات ، إذ بدأ أثر العولمة في الظهور بشكل اكثر حدة مع تحرير أسواق المال وزيادة اندماج الاقتصاديات . ومن أهم الاستنتاجات التي توصل اليها البحث . ان العولمة مع كل ما تحمله من تقدم تقني وفتح الاسواق وتحرير التجارة ... الخ تهدد الدول التي لم تسارع باعادة هيكلية مؤسساتها لانتاج سلع تنافسية تحمي اقتصادها من التبعية . أما التوصيات التي توصل اليها البحث هوالنهوض بالموارد البشرية ودعم النمو في القطاعات كافة الاقتصادية والصناعية والمصارف بالشكل الذي يوائم متطلبات العولمة .

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Some Lean Production Tools in selecting a Mass Customization Strategy
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   The research aims to indicate the relationship between lean production tools included seven {constant improvement , and Just in time (JIT), and the production smoothing , and quality at the source, and standardized work, Visual management, and activities 5S }  and  Mass Customization strategy for the model (Pine & Gilomer, 1997) {collaborative, adaptive, cosmetic, transparent}, as well as providing a conceptual framework and applied for variables search to clarify how they will choose a Mass Customization strategy through the lean production tools, , and recognize the reality of the practices of Iraqi industries in such a field. Moreover, aims to highlight the positive aspects that accrue to companies a

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of The College Of Languages (jcl)
فارسی Practical application of Jean René Ladmiral's model in translation from Arabic to Persian: کاربست عملی الگوی ژان رنه لادمیرال در ترجمه از عربی به فارسی
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Translation is a dynamic and living process that cannot be considered equal to the original text and requires the appropriate structure, language, thought and culture of the target language, and the translator's intellectual, linguistic and cultural influences inadvertently penetrate into the translated text. It causes heterogeneity of the destination text with the source text.

Admiral's theory is trying to help by providing components and suggested approaches to resolve these inconsistencies. In the meantime, in addition to the mission of putting words together, the translator must sometimes sit in the position of the reader and judge and evaluate the translated text in order to understand its shortcomings and try to correct it a

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Publication Date
Wed Jun 07 2023
Journal Name
Journal Of Educational And Psychological Researches
The Contribution of Behavioral Disorders to Predicting Bullying Patterns in a Sample of Adolescents with Autism Spectrum Disorder: College of Education and Arts - Northern Border University - Kingdom of Saudi Arabia.
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The present study aims to identify the role of behavioral disorders (anxiety disorder, behavior disorder "behavior", confrontation and challenge disorder, aggressive behavior) in predicting bullying patterns (verbal, physical, electronic, school) in a sample of adolescents with autism spectrum disorder. For this purpose, the researcher developed scales to measure the behavioral disorders and the bullying patterns among adolescents with autism spectrum disorder. The researcher adopted the descriptive survey approach. The study sample consists of (80) adolescents with autism spectrum disorder with ages range from (15-19 years) and (45-53 years old) in association with israr association for people with special needs in the northern borders

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Publication Date
Mon Jun 28 2021
Journal Name
Journal Of The College Of Education For Women
Teaching Arabic to Non-Native Speakers between Communication and Pragmatics:Qualitative Approach in Light of the Common European Framework of Reference for Teaching Foreign Languages: هداية تاج الأصفياء حسن البصري
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This research is qualitative in nature. It aims to investigate descriptively, analytically, and comparatively the modern AK model represented by the Sudan Open University Series, and the European framework, the common reference for Teaching Foreign Languages, to uncover what was achieved in them in terms of communication and language use. Accordingly, an integrated, multi-media approach has been adopted to enable the production and reception activities, and the spread of Arabic in vast areas of the world. Such a spread helps Arabic language to be in a hegemonic position with the other living languages. The study is based on getting benefit from human experiences and joint work in the field of teaching Arabic to non-Arabic speakers to mee

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Degree of Focus of The Science Curriculum for the First Intermediate Grade on National, Health, Environmental And Economic Values in Light of the Education Policy in The Kingdom of Saudi Arabia and a Suggested Scenario for a Mechanism to Be Strengthe
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The study aimed to reveal the extent of the first intermediate grade science curriculum focus on the national values, health, environmental, economic values, in the light of the education policy in the Kingdom of Saudi Arabia, in addition to present a proposed vision to strengthen it in the science curriculum for the first intermediate grade. The study was applied to the two books student and the two books of activity on the first-second semesters for the academic year 1441 AH. To analyze the curriculum content, the study used a verified card prepared by the researchers and a criterion for interpreting percentages. The study reached the following results: environmental values ranked first with a concentration of (43%), i.e. with an avera

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Publication Date
Mon Jun 01 2020
Journal Name
Journal Of The College Of Languages (jcl)
The adaptation and the different modifications of borrowed Arabic Plurals in Modern Turkish: Kökende Çoğul Olarak Kullanılan Arapça Kelimelerin Türkçe’ye Geçmesi ve Türkiye Türkçesinde Kullanım Şekilleri
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In the tenth century, Turks began to convert into Islam and adopted for official and literary use the Arabic language to study the teachings of the new religion they believed in. The use of  many of the loanwords have become absolute in the Ottoman period, but even in Modern Turkish a large number of loanwords from Arabic can be often recognized because they are not subject to the strict rules of Turkish. Yet, some of these words lost its original meaning and acquired new different Turkish meaning. Moreover, some of the Arabic nouns of singular form in Turkish, modified the plural Turkish form. The present study entitled “the adaptation and the different modifications of borrowed Arabic Plurals in Modern Turkish” sheds light on

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Publication Date
Sun May 06 2007
Journal Name
كلية التربية البدنية وعلوم الرياضة/جامعة بغداد .
تأثير التمرينات الاوكسجينية واللاأوكسجينية في الوحدة التدريبية لتطوير بعض القدرات الوظيفية والبدنية للاعبي كر ة القدم بعمر (13-14)سنة. رسالة ماجستير
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Publication Date
Sun Jun 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
The imitation of Some Quranic Phrases and Words in the Tale of "The Leprous Girl": Подражание некоторым фразам и словам Великого Корана в сказке “Девушка без рук”
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The present paper is devoted to studying the imitation of some Quran phrases and words in the tale of "The Leprous Girl". The paper aims at identifying the common ground between the tale and some great stories related in the verses of the holy Quran, and comparing the original work with the present translation. First, we translated the tale from Russian into Arabic so as to be tackled in study, and then an identification of the commonalities between this tale and the Quran wording is made. It was found that texting is clear in the original text of the tale, hence the need for this paper. By studying the texts and phrases employed by the writer, we observe that the text is influenced by the Quranic stories whose effects have been reflecte

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Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Educational And Psychological Researches
The extent to which the content of social and national studies courses is included With interactive thinking maps for the stages of public education in the Kingdom of Saudi Arabia
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The present study aimed to identify the extent to which the content of social and national studies courses was included in interactive thinking maps in the educational stages in the Kingdom of Saudi Arabia, and to achieve the goal of the study, the researcher used the descriptive and analytical approach, and the study tool used consisted of a content analysis card; Where it included a list of the types of thinking maps, where the study sample consisted of all social and national studies courses at the elementary and intermediate levels, and it is (12) books for the student in its first and second parts, and after verifying the validity and reliability of the tool, it was applied to the study sample, and the study reached conclusions, inc

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Determines the application of smart tourism as an electronic commerce application in the form of B2C) to attract tourists to Saudi Arabia
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Abstract:

The study focused on the application of smart tourism as one of the applications of electronic commerce in the form of (B2C) to attract tourists to Saudi Arabia, where the tourism sector is one of the important sectors on which the Kingdom depends on the diversity of its economy.

The purpose of the research: With the issuance of tourist visas for the first time the study noted a deterioration in the case of Saudi tourist sites over the Internet, which do not live up to this great interest by the Saudi government for this sector, which became vital to them. The study tried to identify the reality of the Saudi tourist sites through the Internet in order to identify the sui

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