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 show the relationship between artificial intelligence in accounting education and its role in achieving sustainable development goals in the Kingdom of Bahrain. The research dealt with the role of artificial intelligence applications in accounting education at the University of Applied Sciences as a model for Bahraini universities to achieve sustainable development goals. The application of artificial intelligence in accounting education achieves seven of the seventeen sustainable development goals. It also concludes that there is an artificial intelligence infrastructure in the Kingdom of Bahrain, as it occupies a leading regional position in digital transformation, as Bahrain ranks first in the Arab world i
... Show MoreGoal of research is to investigate the impact of the use of effective learning model in the collection of the fourth grade students/Department of physics in the material educational methods and the development of critical thinking .to teach this goal has been formulated hypothesis cefereeten zero subsidiary of the second hypothesis .To investigate the research hypothesis were selected sample of fourth-grade students of the department of physics at the univers
... Show MoreThe holy city of Najaf is a vital space that helps to bring people together within a particular context, thus strengthening intellectual communication, community participation and increasing opportunities to learn about different cultures
In a world where tourism has become the leading industry on the market, sustainable tourism has found its place and is becoming a major player in the network of traveling Internet users. Hospitality, solidarity and conviviality are essential are giving meaning to sharing. This “extra soul” has the capacity to enrich moments, places, attractions and heritage. Archaeological heritage sites constitute an important factor for the economic and social life of a large number of countries, the development policy came to emphasize the safeguard and the preservation of landscapes and natural or man-made sites, against the attacks which have impoverished the cultural heritage, this heritage
The research starts from studying the contractual budget, which is one of the modern trends in preparing public budgets, both operational and capital, in addition to meeting the requirements of the global trend to achieve sustainable growth in all fields, whether financial or non-financial, and tools for the contractual budget have been identified (participation contracts, planning Implementation, monitoring) and studying its impact in supporting sustainable development through its dimensions (economic, social, and environmental). The method of the questionnaire was adopted as a main tool in collecting information on research variables and distributing it to a sample of (70) individuals who dictate positions of professional respo
... Show MoreSupervised By : Prof. dr. Shaker Jaseem Mohammed This research aims to identify the (effectiveness of Bayer's strategy in the development of deductive thinking among students in the fifth grade literary material European history) and to achieve the goal set researcher null hypothesis of the following: • There is no statistically significant difference between the average scores of the experimental group which studied the use of Bayer's strategy and the control group, which studied the use of the usual way in the development of deductive reasoning. The study sample consisted of (84 students) of the students in the fifth grade literary breeding Baghdad / Karkh second Directorate for the academic year 2015-2016 were distributed Aanhaldras
... Show MoreThe research aims to reveal the availability of skills to develop the tax assessor when carrying out the tax examination process. The study was conducted in the branches of the General Tax Authority in the province of Baghdad (the General Authority for Taxes, Adhamiya branch, the General Authority for Taxes, Rusafa branch, Al-Bayaa branch, New Baghdad tax branch) was approved The descriptive approach to achieve the research objectives represented by answering the following two questions: 1- What are the necessary skills that should be available in the performance of the tax examiner? 2- Are the skills of developing a tax evaluator available? The two researchers used the closed questionnaire as a tool for their research. The quest
... Show MoreThe environmental cost management focus on continuous improvement of processes and the various activities of the organization in order to improve the environmental performance by producing an environmentally friendly products lead to a competitive advantage for the organization and supports the activities of their sustainability.
The study was carried out in Bagel cement factory, one of the pioneer projects in Yemen in manufacturing field, The study found the need to develop a separate section for environmental management in order to put plans and environmental policies and the introduction of a special division in the Department of costs cares about Management practices cost and measure environmental costs, also give solu
... Show MorePurpose: This research is to identify the most important challenges for the local investment commissions and to develop solutions and proposals to encourage local and foreign investment in local governments in Iraq (the Iraqi provinces are irregular in the region). Theoretical Framework: This research suggests a conceptual framework for the local investment commissions in order to solve their problems, the most important of which was to identify the most critical challenges which are facing the Baghdad Investment Commission BIC and how to overcome them. Design/The methodology approach: Research involved a mixed-methods approach through two stages. During the first stage, the researcher gathered quantitative data from all inves
... Show MoreBreast cancer is one of the most important malignant diseases all over the world. The incidence of breast cancer is increasing around the world and it is still the leading cause of cancer mortality An Approximately 1.3 million new cases were diagnosed worldwide last year. With areas rising increasing, risk factors for breast cancer including obesity, early menarche, alcohol and smoking, environmental contamination and reduced or late birth rates become more prevalent. In Iraq, breast cancer ranks first among types of cancers diagnosed in women. This study was conducted on one hundred twenty women with breast cancer that was evaluated and investigated for the possible role of the risk factors on the development of breast cancer in females. T
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