Talking about Turkey joining the European Union does not mean a few conditions implemented by Turkey Vtostagib Europe torequest or do not respond, it is a further and much deeper than that, The issue is of historic proportions, cultural, and political develop a European identity itself to the test, and determine the future of the continent and the entire region for generations to come, and has repercussions economic, social and cultural scene to lend further complexity, some of what is important and beneficial to both parties, some of which deepens the fears of both. Here we can point out the fear of invasion of Islam to Europe, which is a real fear belong to the type of phobia disease produced by the categories of right-wing Christian and Jewish Zionism in Europe, where you see these categories that even if Turkey entered all the criteria to join the European Union particularly with regard to human rights , and achieved a political and economic reforms essential, but it should not be allowed to enter the Union, because the entry, "they said," would be a threat to the identity and civilization of Christian Europe, and it seems that these are currently the most powerful stakeholders in the industry, the European decision, but they cannot declare their refusal to Turkey to join, either directly or through public officials, because that would lead to serious negative repercussions. Therefore, the European Union seek to bypass roads to reject Turkey's membership, including what has become known as Plan "B" and requires the plan to grant Turkey (special position) and this situation, which is less than full membership, which would give Turkey a number of features of special economic relations with the European Union, However, some, including European countries and the Netherlands, insist that there is no such thing as a plan "B", either to become a full member of Turkey, or remain at the gates of the European Union forever. Many observers believe that the main obstacle to Turkey's entry into the Union is in the religious side, that is because of the identity of Muslim Turkey, especially if we know that most of the new states in the Union failed to implement fully the requirements, but Europe cannot speak as to this matter, because it would lose its credibility , undermines all her claims of freedom and democracy that make up the main title in the European identity and civilization, but that this Satabaha nature of racism, but this turned to Europe Drags style, you will not stop fabricated claims and put barriers up to change the face of the European continent.
In light of the corona pandemic, educational institutions have moved to learning and teaching via the Internet and e-learning ,and this is considered a turning point in course of higher education in Iraq in particular and education in general, which generated a great challenge for educational institutions to achieve the highest possible levels in practices and processes to reach the highest quality of their outputs from graduate students to the labor market that auditing performance by adopting e-learning standards is one of the effective tools that help the management of educational institutions by providing information on the ex
... Show MoreThe political struggle being waged by Muslims today is one of the most important issues that have preoccupied the Arab and international media, and the failures that have afflicted Muslims in our contemporary world have negatively affected the younger generations and led them, and with the influence of anti-Islam media, to rely on accusing Islam as a religion with all the negative in Islamic and Arab society . So secularism took its role in spreading these concepts by deviating from its course from the concept of science to the concept of (the religion).
From here the calls for reform rose to return the Muslims to the incubator of Islam, so people turned around them, but they turned into competing Islamic polit
The phenomenon of terrorism is one of the most serious challenges facing the world at present. So this concept has occupied a great deal of interest of researchers and scholars in the relevant disciplines. There is no doubt that the study of the concept of terrorism requires a study of its various aspects. However, this study will be limited to knowing the role of television channels in providing the public with information about terrorist events, the extent to which young people rely on these channels to shape their attitudes towards terrorism issues. This study also seeks the relationship between satellite television channels and terrorism based on the relevant media li
... Show MoreThe research aims to reveal the role of financial analysis in rationalizing the investor decision on the Iraqi stock Exchange market, by studying the relationship and impact techniques and methods of financial analysis on the decisions of investors in the market. The most important techniques and methods discussed in this study were: analysis (financial ratios analysis, comparison of financial statements analysis, cash flow statement analysis) for companies listed in the Iraqi stock Exchange market. The researcher adopted the analytical descriptive method which depends on the collection of data on the phenomenon and its interpretation. The questionnaire wa
... Show MoreThe treasury bills one internal government debt instruments in iraq that were used to finance temporary deficits in the government budget, There fore the government resorted to issuing for the purpose of providing liquidity, As well as to invest in productive progects, After that it was financing the budget deficit by the monetary authovity of the central baalpennek [the new cash velease] which led to negative effects on the Iraqi econome, Thus we find that the treasury transfers have formed alarge proportion of the gross domestic government debt to finance the deficit ayear ago 2003. &nbs
... Show MorePreparing teacher occupies the attention of many thinkers and philosophers since the age of
kaldinics ( people of mesoptam / 2342 pH ) to the Islamic age where moslems philosophers
focus their attention on thought and philosophy where the philosophy of that teaching
depends on : teacher , student and family begin .
So , the issue of preparing and training teacher occupies the attention of education scientists
depending on his vital and important role in implementing of teaching policies in philosophies
and Islamic educational thought , therefore , the preparing and development of the teacher
regards as one of the basics of teaching development because of its importance in
development of teaching performance and th
The concept of quality of auditing profession comes on top of the concerns of the international business community and international institutions particularly now following the impact of the several failures and financial hardships suffered by the major companies in the recent collapse of money markets in some countries of the world and fear of their recurrence in the future.An observer of the local and international rules and standards (or principles) finds that these include such implications have direct or indirect effects on the performance of the service of the accountant and auditor, which should upgrade their professional performance in these services to a high level of quality so as to be in line with the requirements, principles
... Show MoreAbstract
The open budget means everyone in the society can get information about the government budget in order to watch the governmental works. The aim of the research is to study the concepts of open budget, its advantage, limitations, role of supporting the transparency and questioning the administrative and financial corruption. Thus reflects positively on the national economy by providing governmental information to all users whether they are individuals or belong to the political class, or any other governmental or nongovernmental organizations which are interested in these information.
In order to achieve the objectives of the research aims, we make questionnaire to see aca
... Show MoreThe study seeks to analyze the perceptions of audience in UAE towards the performance of Emirates Satellite TV Channels. It analyzed the exposure motivations of audience to satellite TV channels, its positive and negative aspects and to what extent they abide by media ethics. A survey is conducted with a sample of four hundred. The study shows significant differences between male and female towards the characteristics of TV channels, its positive and negative aspects and its commitments to media ethics.
The study also shows that the expectancy value model and third person effect model are applicable in studying the perceptions of audience and media people in UAE t
... Show MoreABSTRACT The role of specific amino acids namely cysteine, methionine, threonine and asparagine in the protection provided by vamin solution against B-lactam inhibition to E. coli was evaluated in vitro. In minimal medium, Cells were treated with 32 ug/ml of penicillin G, carbencillin, hostacillin, cloxacillin and cephalotin in the presence of specific amino acid supplementations. Deletion of specific amino acids from the media abolished the protection provided by vamin. Threonine was essential for the protection of cells against all tested antibiotics, while cysteine was essential for protection against carbencillin and cephalotin Deletion of methionine or asparagine abolished the protec- tion against carbencillin and to a less extent ce
... Show More