اتخذت الهند موقفاً محايداً من الحرب الروسية الأوكرانية، لما له من أبعاد سياسية واقتصادية وعسكرية مع أطراف الصراع في الحرب، وقناعتها بعدم قدرتها على التأثير فيها. فهي تربطها علاقات استراتيجية تاريخية مع روسيا، الداعمة لها سياسياً في مجلس الأمن والوسيط ضد خصومها الصين وباكستان. لذلك الهند مقتنعة بأن أوكرانيا تُعدّ مجالاً للنفوذ الروسي الذي عمل حلف شمال الأطلسي على التوسع به رغم التحذيرات الروسية. لذا أيقنت الهند أن أفضل موقف تتخذه هو التوازن والحياد في علاقاتها مع الجميع، حتى تكون مقصد الجميع. وتجتمع الهند برؤية مشتركة مع روسيا والصين تجاه نشوء نظام عالمي مُتعدد الأقطاب. وتنبثق أبعاد مواقف الهند من الحرب الروسية الأوكرانية، من قاعدة العلاقات الاقتصادية الإستراتيجية مع روسيا والتي تخدم مصالحهما، مثل اعتماد الهند على واردات الطاقة الروسية المخفضة وبناء الموانئ والممرات والطاقة النووية...، والتي يُستبعد أن تحصل عليها من الولايات المتحدة والغرب. لكن الهند أيضاً منفتحة لتطوير علاقاتها الاقتصادية والتكنولوجية مع الولايات المتحدة والغرب خصوصاً مع عرض دمجها في شبكة جديدة من سلاسل التوريد العالمية، وضمها إلى G7 وترأسها لمجموعة G20 لعام 2023 الذي تطمح أن تطرح مشروعها العالمي للتجارة الرقمية. ويُعد التعاون العسكري الهندي الروسي حجر الزاوية للشراكة الاستراتيجية المتميزة بينهما، وتصل نسبة تسليح القوات العسكرية الهندية من 70-80% في السلاح الجوي والبري والبحري. ودعمت روسيا الهند بالتقنيات العسكرية وأخر اصدارات التحديث وفي تكنولوجيا الصواريخ التي تفوق سرعة الصوت والمفاعل النووية وتوقيع اتفاقيات منظومة S-400 وحتى S-500 الروسية وعقود تزويد الهند بالطائرات الحديثة MG29. لذا قد تتجه الهند نحو عقد عقود تسليح مع الولايات المتحدة والغرب انطلاقاً من موقفها المتوازن ما بين دول الأطراف في الصراع.
This research aims to solve a problem in the field of accounting and financial knowledge in the world today, that is, the problem of creative accounting. Especially after the global financial crisis and the collapse of many large companies in the world, people find that they use creative accounting methods to distinguish them from reality, showing the results of their activities and their financial status. This research discusses the concept of creative accounting, the most important methods used in financial statements and its relationship with external auditing, and procedures to limit accounting creativity. This study uses descriptive analysis methods after confirming its theoretical aspects in practice. Using the statistical
... Show MoreThis research aims at answering many questions raised by the research problem concerning the view of the organizations under consideration for the concept of smart leadership and its most important dimensions, as well as the view of crisis management and its concept and most important methods through research objectives that define and clarify the smart leadership with its dimensions and methods of crisis management.
For the purpose of reaching the results of the research and testing the assumptions about the relationship between smart leadership and methods of crisis management, the researcher adopted a questionnaire, designed especially to be a criterion for the research, as the main tool for data coll
... Show MoreThis study is pointed out to estimate the effectiveness of two solvents in the extraction and evaluating the active ingredients and their antioxidant activity as well as anti-cancer efficiency. Therefore, residues from four different Brassica vegetables viz. broccoli, Brussels sprout, cauliflower, and red cherry radish were extracted using two procedures methods: methanolic and water crude extracts. Methanol extracts showed the highest content of total phenolic (TP), total flavonoids (TF), and total tannins (TT) for broccoli and Brussels sprouts residues. Methanolic extract of broccoli and Brussels sprouts residues showed the highest DPPH· scavenging activity (IC50 = 15.39 and 18.64 µg/ml). The methanol and water ex
... Show MoreMarketing Intelligence is one of the important methods of collecting information about competitors ' products and changes in customers ' tastes and needs that contribute to determining the policies to be followed in product development.
The problem of research, which seeks to be answered by the extent to which the companies in question have the appropriate and effective mechanisms to develop their products, and the nature of the relationship between the components of marketing intelligence and new product development policies. The importance of research is determined by the importance of obtaining important and necessary information to make the appropriate decision on the development of the new product an
... Show MoreHydro cracking of heavy oil is used in refinery to produce invaluable products. In this research, a model of hydro cracking reactor has been used to study the behavior of heavy oil in hydro cracking under the conditions recommended by literature in terms lumping of feed and products. The lumping scheme is based on five lumps include: heavy oil, vacuum oil, distillates, naphtha and gases. The first order kinetics was assumed for the conversion in the model and the system is modeled as an isothermal tubular reactor. MATLAB 6.1 was used to solve the model for a five lump scheme for different values of feed velocity, and temperature.
The Organizational Transparency is regarded one of the effective means in the attempts of the restoration and working to prevent the corruption and reduce the negative managerial economic social and political effects.
Accordingly, this study aims at importance of performing an explorative analytical study in order to stand on the effect of the Organizational Transparency in the reduction of environment of Iraqi Organizations.
To achieve this study, three hypotheses were chosen; the first is the correlation relation and the second is the effect and the third is the differences, and statistical means represented by correlation coefficient "Spearman", "", "Mann- Whit
... Show MoreWhite and black chia seeds were used in some food products, such us gluten –free biscuits processing by using rice flour and chia seeds (white and black) with these amonths 112.5, 74.25, 56.25, 27.5 g with 27.5g of quinoa seeds for treatments 1, 2, 3 and 4 respectively, and comparison sensitively with the control treatment which has no additions including the appearance and homogenization of the product, surface cracks, softness, taste and flavor, core color and the specific volume, some microbiological tests were performed for biscuit product after storage for 4 months at 30 and 50°C including bacterial total count and fungal and yeast count, results showed that there weren’t any observation of bacteria or yeast or fungal growth at
... Show MoreABSTRACT
The controversy is currently revolving around industrial additives, including antioxidants, their negative effects on consumer health and the emergence of various and various diseases, which led scientists and researchers to intensify most studies on natural antioxidants and their synthesis from medicinal plants mentioned in ancient medicine and in divine books as potential antioxidants of increasing importance. Therefore, this study was designed to synthesize silver nitrate particles from plant leaf extracts (Figs, Olives, and Moringa) and study their effect on bacterial inhibition of each of the undesirable Coliform bacteria (E-Coli,
... Show MoreThe ability of beans (Phaseolus vulgaris L.) to uptake three pharmaceuticals (diclofenac, mefenamic acid and metronidazole) from two types of soil (clay and sandy soil) was investigated in this study to explore the human exposure to these pharmaceuticals via the consumption of beans. A pot experiment was conducted with beans plants which were grown in two types of soil for six weeks under controlled conditions. During the experiment period, the soil pore water was collected weekly and the concentrations of the test compounds in soil pore water as well as in plant organs (roots, stems and leaves) were weekly determined.
The results showed that the studied pharmaceuticals were detected in all plant tissues; their concentration
Concentrated research topic in the study of key variables in the work of the inspectors general offices , which are in the application of quality management standards audit work and reduce the incidence of corruption. It highlights the importance of current research in being a serious attempt aimed at highlighting the role of the importance of standards of quality management audit work , because they represent a router and leader of the accountant or ( Sergeant ) in the performance of his work and the extent of compliance with these standards , as well as highlight the role of quality audit in reducing the incidence of corruption , of during the professional performance of Higher auditors and determine the responsibilities entrus
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