شهد العالم مع بداية القرن الحادي والعشرين تدشين مرحلة جديدة من التطور شملت مختلف الميادين لاسيما في مجال التطورات العلمية والثورة المعلوماتية.. كما إن مسار الديمقراطية في بعض دول العالم يصبح سالكا خاصة في تركيا, فمنذ اواسط الثمانينيات من القرن الماضي فتح المجال السياسي امام قوى كانت مسحوقة ومهمشة, ويكاد ان لا يكون لها وجود في الحياة السياسية للنزول الى ساحة العمل السياسي اسوة ببقية القوى الفاعلية في المجتمع التركي, وان كانت الديمقراطية قد اثبتت هشاشتها في تركيا, في ذلك الحين لان الجيش التركي هو الحارس التقليدي للعلمانية قد جعل نفسه قيما على الحياة السياسية في البلاد. وفي عقد التسعينات من القرن الماضي استثمر التيار الاسلامي في تركيا هذا الجو فتوسع في اطروحاته الفكرية واعماله الاقتصادية والاجتماعية وقام بمد شبكة من العلاقات والنشاطات مستغلا الضعف الذي دب في المؤسسة العسكرية والجماعات العلمانية بعد ان تراخت قبضت الاولى نتيجة للشروط التي طالبت بها المجموعة الاوربية كخطوة لدخول تركيا المحفل الاوربي, فيما استخدمت الحكومة التركية الاسلام لاستيعاب الاطروحات اليسارية والتخفيف من غلواء واثار المطالبات القومية للاكراد والارمن وغيرهم من القوميات والاقليات في البلاد, وقد نجح في استثمار هذا التوجه زعيم التيار الاسلامي نجم الدين اربكان الذي حصل حزبه (حزب الرفاه) في عدد من الانتخابات على عدد من الاصوات اهلته للدخول الى البرلمان ومن ثم المشاركة في تشكيل الحكومة, مناصفة مع حزب الطريق القويم, وبعد حل حزب الرفاه من قبل السلطات التركية عام 1997. عاد التيار الاسلامي وجدد نشاطه لكن هذه المرة بصورة اكثر فاعلية, من خلال حزب العدالة والتنمية الذي انبثق عن حزب الرفاه ومجموعات من احزاب اخرى غير اسلامية وفئات شبابية مؤثرة لم ترتبط سابقا باية جهة حزبية . وتأسس في عام 2001 بزعامة رجب طيب اردوغان الابن الروحي لزعيم التيار الاسلامي في تركيا نجم الدين اربكان ..
The research aims to identify the most important concerns that led to the increase of interest in the topic of corporate governance and specifically highlighting the role of the audit committees of the Administration Board in reducing the risk of the auditor and the rationalization of professional judgments، in particular about accepting the assignment and setting the fees of the audit process by extrapolating global experience in this area ، and a field study is conducted for a sample of private Iraqi banks to evaluate the role of audit committees constituted currently per with bank law no. (94) of 2004 and to be acknowledged with actual performance of these committees and their role in recommending the n
... Show MoreAfter the internal audit as a tool of internal control in any organization, and helps in the evaluation of all internal control activities, as a tool to ensure compliance with the plans and policies to achieve the goals of the institution as much as possible of the efficiency, effectiveness, and should have the Internal Audit full independence and is linked to senior management, and aims to get the credibility and accuracy of information and data, and keep abreast of modern developments.
The practical side includes the preparation of the questionnaire, which included a set of questions that fit the hypothesis of the research, was Tozeiha the research sample consisting of employees of the Internal Audit Department an
... Show MoreThe aim of this investigation is to study and analysis the role of governance in the evaluation of the and social performance of the economic units to be addressed through the concept of corporate governance and then to the social performance and its relationship to corporate governance.
The most important obtained results from this research is that the corporate governance of extreme importance, and derive their importance from being an essential tool to contribute to the transparency and fair disclosure of the financial results of economic units in the fight against financial and administrative corruption in economic units, thus providing protection and confidence of all parties, and the evaluating soci
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The labeled research deal with (Entrepreneurship Organizations In the framework of strategic leadership practices: Field research in the Ministry of Oil), Search over the possibility of the influence of the practices of strategic leadership Which include
(Determine the strategic direction, The discovery of the fundamental estimators and maintain it, The development of the human capital, and Maintaining of an organizational culture influential, and Find a balanced regulatory Control) In a Entrepreneurship in its dimensions and its (innovation, risk, pre-emptive and independence) On group of heads of departments and authorities
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The multiple linear regression model of the important regression models used in the analysis for different fields of science Such as business, economics, medicine and social sciences high in data has undesirable effects on analysis results . The multicollinearity is a major problem in multiple linear regression. In its simplest state, it leads to the departure of the model parameter that is capable of its scientific properties, Also there is an important problem in regression analysis is the presence of high leverage points in the data have undesirable effects on the results of the analysis , In this research , we present some of
... Show MoreThe research aims to apply the activities of the green value chain as one of the modern administrative techniques that economic units resort to develop solutions to the pollution problems that occur due to the activity of economic units and their products that may cause damage to the environment as well as the waste of natural resources and to identify the production of environmentally friendly products and reduce the costs of environmental failure of both types Internal and external that may be borne by economic units such as taxes, fines and compensation due to non- observance of environmental requirements and the preservation of human health and protection of the environment.To achieve the goal of the research, the researchers re
... Show MoreA study of the singlet and triplet states of two electron systems in the first excited state was performed using a simple quantum mechanical model, which assigns the 1s,and 2s orbital with two different variational parameters. Our results agree with a high level calculation used by Snow and Bills.
In the theory of cinema genre, horror films are at the forefront of the list. It is one of the oldest genres that saw the light with the early emergence of cinema, taking advantage of literary works, especially Gothic literature and it continues to this day, but the third millennium has seen a marked increase in the number of films and recipients alike. There were many types within the same genre and there are many authors and varied topics, all seeking to spread terror and panic and fear in the hearts of viewers who are passionate about the type of horror. Although the fear and horror have been, throughout the ages, a challenge to the psychological balance and stability, as well as being a rejection and an opposition to the aesthetic ta
... Show MoreConstruction projects have a special nature and affect them many factors making them exposed to multiple risks as a result of the length of the implementation period and the multiplicity of stages, starting from the decision stage through implementation until the final delivery, which leads to increased uncertainty and the likelihood of risk.
The process of analysis and risk management is one of the effective and productive methods that are used in managing the construction projects for the purpose of increasing the chances of ending the project successfully in terms of cost, time and quality and at the lowest possible problems.
The research aims first to the effective planning for analysis and risk managemen
... Show MoreThe issue of dignity is one of the topics that do not pass as long as the earths and the heavens remain; Because the earth is not devoid of the righteous, the believers, the saints, and the pious, and these do not cease from them aid, dignity, insight, or good vision, and from here the authorship in this section was continuous; Because the people’s need for it is confirmed as time progresses, and in that, Ibn Taymiyyah says in the sum of his fatwas, “And from what it should be known is that dignities may be according to the man’s need, so if the weak needs them Faith or the needy, he is given from it what strengthens his faith and fulfills his needs, and he who is more complete is the guardianship of God than him. He is independent
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