اهتمت دول العالم بدول الساحل الإفريقي لمِا عرفته من ثروات معدنية كثيره فيها، وإن دول الساحل الإفريقي تقع في وسط القارة الإفريقية وإنها تمتد من البحر الأحمر أي مطلة على البحر الأحمر مما يجعلها ذات أهمية ملاحية. والذي زاد في أهميتها مواردها الطبيعية إذ أنها ذات موارد اقتصادية متنوعة وكثيرة لا سيما وأنها قليلة الاستهلاك لهذه الموارد فهذا أدى إلى أهتمام الدول التي يكثر استهلاكها لهذه الموارد فيها، ومن هذه الموارد النفط الذي يعد أساس الاقتصادي للدول الكبرى كالولايات المتحدة الامريكية وغيره من الموارد كالذهب والرينيوم، والذي جعل الدول الأُخَر تتدخل في دول الساحل الإفريقي هو انتشار الإرهاب وسيطرته على هذه الموارد بل على موقع الدول المطلة على البحر الأحمر. أغلب دول الساحل الإفريقي إذ لم تكن جميعها تعاني من عدم التلائم فيما بينهم في الشؤون الداخلية مما جعلها ضعيفة أمام التهديدات الإرهابية وهذا يعني انتشار المنظمات الإرهابية في جميع دول الساحل الإفريقي وبما أن دول الساحل ضعيفة فأنها عجزت من رد هذه الهجمات الإرهابية مما جعل الدول الأخرى كالولايات المتحدة الامريكية وروسيا تسرع في محاربة هذه المنظمات الإرهابية أي أنه تم التدخل في دول الساحل الإفريقي هذا ضايق النفوذ الفرنسي في مستعمراته السابقة ولا سيما وأنها المسيطر فيها، ومع الوقت برزت مجموعات من المواطنين يطالبون بإخلاء أراضيهم من القوات الفرنسية وتدخل القوات الروسية بسبب فشل القوات الفرنسية في إنهاء الإرهاب ونجاح القوات الروسية في إنهاء وتدمير المنظمات الإرهابية وكان الوقت قصيرًا والنتائج كبيرة للقوات الروسية، ولكن فرنسا لم تكن في وضع التفرج والمشاهد لهذه الأحداث بل قامت بعمليات عديدة وزادت من قواتها العسكرية من أجل القضاء على المنظمات الإرهابية وتكون ذات قوة وترحيب من قبل السكان في دول الساحل الإفريقي لا يهدف المحافظة فقط بل زيادة نفوذها في هذه الدول. ولم يقتصر الحال على هذا بل قامت العديد من المؤسسات العسكرية في اغلب دول الساحل بالانقلاب على سلطة الحكم لما رأوه من تقصير منها في حل المعاناة ومشاكل السكان والاكتفاء بمساعدة القوات الفرنسية التي لم تكن في المستوى المطلوب، مما جعل قيام هذه السلطات الجديدة بقطع علاقاتها مع فرنسا والترحيب بغيرها من الدول كالولايات المتحدة الأمريكية وروسيا بل حتى دول إقليمية والذي يشغل السلطات هو إنهاء معاناة السكان من المنظمات الإرهابية وتحقيق العيش الكريم لهم، مما جعل فرنسا تتحرك لدعم الأنظمة التابعة لها من كل النواحي بهدف المحافظة على نفوذها في دول الساحل والمحافظة على مكانتها الدولية واستغلالها موارد هذه الدول وعدت هذه الانقلابات بأنها ضد حقوق الانسان والديمقراطية. ومن ناحية أخرى فإن دول إقليمية كتركيا قامت بالتحرك في دول الساحل الإفريقي من خلال استعمالها للثقافة وإرثها التاريخي وقامت بفتح العديد من السفارات في هذه الدول، مما جعل النفوذ الفرنسي في تراجع مما جعلها تصرف الأموال لبناء مدارس وجعل اللغة الفرنسية فيها لغة أساسية بهدف المحافظة على نفوذها.
the door of interpretation cannot be closed; Because the Qur’an is a living message, until the Day of Judgment, and Muslims continue to come to it, study it, stir it up, move with it, and live in its shadows until the Day of Judgment.
In anticipation of the blessing of revelation and the lights of revelation, and in pursuit of the service of the Book of God, I decided to choose the subject of my research:
Despondency in the Qur’an an objective study
As the study of one of the topics of the Qur’an on the foundations and steps of objective interpretation makes the reader stand on the Qur’an’s method in dealing with various problems and topics.
The research gets its importance through the importance of the annual regulations in the taxation accounting and its efficiency to fulfill accounting justice under the effect of the financial changes and the truth of the activity of the taxable businesses .This through the problem of the research which is found in many objections about taxation accounting according to the annual regulations issued by the General Commission of Taxes , Their aim is to get the real benefits and to decrease the difference in opinions during the estimation to fulfill justice in distributing the burden of taxation .
The research expose many conclusions and recommendations namely , the taxation justice fulfillment is not only in justic
... Show MoreThis study aims at identifying the activation of the role of feminine leaders in educational decision-making in educational administrations in the Northern Borders Province in light of the Kingdom's vision 2030. It also aims to identify what educational leadership is, to study the conceptual framework of the contemporary education decision-making process, and to examine the reality of the problems of feminine leaders in educational decision-making in the educational administrations in the Northern Borders. In addition, it tries to develop a proposed vision to activate the role of feminine leaders in educational decision-making in Educational Administrations in the Northern Borders Province in light of Vision 2030. To achieve the objectiv
... Show MoreAbstract:
The purpose of this research is measuring relationship level and impact between Organizational Factors and their Dimensions (Leadership, Organizational Structure, Organizational Culture), and Talent Management Strategies (Talent Recruitment,Talent performance management, Talent Development, Talent Retention ). it was relied on the Questionnaire form as a basic instrument in collecting the Data by using (Likert) instrument ,which was distributed on the research Sample which number was (100) individual included (Managers of schools, assistants (scientific and Administration ) and teachers in Four schools of Talents in Iraq (Baghdad , AL-Nagaf , AL-Basra, Mesan). All fo
... Show MoreThis research after financial ratios in the detection of fraud to the financial statements published which enables specialists from the work of their studies and their conclusions to obtain the information they seek on the activities of the entity. Has provided researchers what these relics They then field study to test the validity and sincerity of the findings of the suggestions that have been upheld the need to study all financial ratios extracted in general, organized and used in decision-making processes necessary administrative.And that the financial management attention more financial analysis and extraction of financial ratios and compare them with industry standards taken from historical norms
The accountants are preparing the financial statements under the Monetary Unit Stability Assumption without taking into consideration the changement of prices for the monetary unit. The income statement accounts containing different items of expenses and revenues. These items are not paid or obtained at one date, because the value of monetary unit is changing from one date to another , also the financial position contains different items of current and fixed assets, also contains different items of long-term liabilities and ownership rights, the continuity of applying historical cost principle will make the financial statements misleading, The adoption of financial analyst of these statements will affects
... Show MoreThis work aims to show the nature of the relationship between management by walking around (the independent variable) and strategic renewal (the dependent variable), as well as it shows the effect of the independent variable on the dependent variable. Questionnaire items were considered the main tool for data collection by three basic aspects. The first involved the personal data of the respondents, while the second included items related to management by walking in five dimensions, and the third is strategic renewal items by addressing four dimensions. The tourism sector, while the community has six Excellent grade hotels was taken into account in this wor
... Show MoreAbstract
This study was to demonstrate the role-use planning scientific methods is disabled and little used in the planning and follow-up construction of vital projects in the province of Baghdad, including network planning methods, in order to find the optimal time to finish the project in light of the resources available and the budget set for it, in the current research has been used the most prominent network planning methods and two stylistic (CPM / PERT), was the application of the critical path method on standard-design school project (traditional) to draw Action Network according to confirmed times for the activities of the project and account his Crashing time , It was Pert technique applied to the project hemato
... Show MoreThe current world is observing huge developments in presenting the opportunity for organizations and administrative units to use information and communication technology and their adoption by administrative work due to its importance in the achievement of work with higher efficiency, speed, and facility of communication with all individuals and companies using various means of communication Depending on the Internet networks. Therefore, the research dealt with the study of electronic systems designed and adopted in the creation or construction of a database for archiving data, which is the main method in organizations and administrative units in developed countries. Where this system works to convert documents, and manual processes and t
... Show MoreThe income tax that is imposed on the salaries & wages of employees in the governmental fields &the companies of public & mixed sectors by direct deduction in a manner similar to the employees in the private sector according to the order NO.49 of 2004 issued by Coalition Provision Authority in Iraq , from the validity of Security Council resolutions NO. 1482 of 2003, &1511 of 2004.  
... Show More