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.
This research paper tries to show the significance of the narrative structure in the television advertisement and its connotations. The researchers chose the annual advertisement of Zain Mobile Telecommunication Company for the year 2020, which shed light on the global Corona pandemic crisis. The idea of the advertisement won wide approval as it focused on the suffering that everyone is witnessing like medical and security personnel in particular, and family relationships consequences.
In addition to the positive global interaction with the message presented by the Company in these exceptional circumstances. The advertisement, which lasted for 2.35 minutes, exceeded 13 million views in a short period of time. This prompted us to choos
This research aims to improve the process Tax accounting by using the scientific method to such as Six Sigma DMAIC steps called in General. Authority for Tax accounting . this approach has been described Tax accounting process Fully and identify problems experienced by the measurement and analysis and identify the critical success factors to satisfy customers and adoption process redesign Tax accounting process with the possibility of obtaining a high-quality revenue to be used by the body to improve its performance . Collected data and information from interviews with officials, staff and see the details & the conduct & operations in the body, and used well as a questionnair to measure the quality & services present action b
... Show MoreTax information system is one of the most important means that help the tax administration to reach the real income of the taxpayer, and the problem of research came in the General Authority for Tax ,The next question (Does the control carried out by the Central Bank on foreign remittances to reach the real income of the taxpayer). The research is gaining importance by focusing on the Central Bank's control over foreign remittances, and how to use this control to finance the tax information system. The relationship between the Central Bank's control over foreign remittances and the tax information system.The study has reached a number of recommendations, the most important of which are the following: The work of an integrated information
... Show MoreThe research aims to identify the risks faced by projects and work on the administration, such as those risks by using professional Project Management System (Project Management Professional) by identifying those risks and their impact on the objectives of the project, if they occur and to provide appropriate responses to Ha.autam search application on the draft Law Faculty port by the General Mansour Construction Contracting company has been using a method personal interview with the heads of departments and project managers in the Al-Mansour and tools descriptive and quantitative analysis as was used (likelihood and impact of risk analysis, Ai_kaoa scheme Sbb- effect, analysis of probability and impact, risk matrix (probability
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One of the most suitable materials to be used in latent heat thermal energy storage system (LHTES) are Phase change materials, but a problem of slow melting and solidification processes made many researchers focusing on how to improve their thermal properties. This experimental work concerned with the enhancing of thermal conductivity of phase change material. The enhancing method was by the addition of copper Lessing rings in phase change material (paraffin wax). The effect of diameter for the used rings was studied by using two different diameters (0.5 cm and 1cm). Also, three volumetric percentages of rings addition (3%, 6% and 10%) were tested for each diameter. The discharging process was done with
... Show MoreThe current study was designed to investigate the alterations in the ultrastructure of orgenelles and cellular activity of exocrine pancreatic acini of experimentally induced-diabetic rats and to assess the usefulness of herbal combination supplementation in improving the ultrastructure and cellular activity of exocrine pancreas. The number of albino male rats used were 24 which divided into equally 4 groups; group I: control group, group II: alloxan-induced diabetes mellitus (single intraperitoneal dose of alloxan 120 mg/kg for 3 days), group III: herbal combination treatment composed from the extracts of fenugreek seeds (Trigonella foenum-graecum), black cumin (Nigella sativa) seeds, rhizomes
... Show MoreThe study aimed to explore the effectiveness of using rational judgment strategy in teaching science to develop scientific thinking for second-grade students. The researcher utilized the quasi-experimental approach based on (the pre/post designing) of two groups: experimental and control. As for tools: a test of scientific thinking prepared by the researcher that proved its verification of their validity and reliability. The test applied on a random sample of (66) students, divided into two groups: (34) experimental, and (32) control. The results showed that the experimental group outperformed the control group in the post-application of the scientific thinking test, In each skill separately, and in the total skills. The study recommende
... Show MoreOccupies total quality management applications play a key role in the development of institutions of higher education performance and achieve its strategic objectives through the commitment of senior management and their employees to continuous improvement of the quality of performance in the various areas of work, and can be integrated knowledge management processes, which means identifying information of value and how to take advantage. The data were collected using the style of the questionnaire for the purpose of analyzing their results on a sample composed of 83 member of the administrative leadership in colleges as representing the decision-making centers in those colleges .
 
... Show MoreThe research aims to clarify the importance of adoption of International Accounting Standard No. (12) "Income Taxes" as a tool for the measurement and disclosure of income taxes in the financial statements، and how to deal with the differences that arise as a result of difference in net profit accounting for net tax profit ،The problem of the research focused on the disparity between the income tax estimate in Iraq in accordance with the accounting standards and financial reporting and assessment of income tax in accordance with the tax laws and legislation, this discrepancy has led to the emergence of differences between accounting profit and tax profit (temporary differences and permanent differences) and these differences of w
... Show MoreThe research aims to reach a set of objectives concerning creation a clear vision about conceptual, philosophical and practical dimension of relations, and effects between knowledge management, costumer orientation and competitiveness to construct a framework of a pragmatic model as a solution to research problem and its questions which the main one is about the role of knowledge management and costumer orientation in competitiveness of business organizations. To achieving this goal, it was necessary to make, in priory, a review and discussion to the theoretical dimension of research variables to have a clear vision about constructing hypostatical research model implying a set of hypotheses which, by proving them in companies studied, repr
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