إن موضوع الشرق الأوسط بشكل عام اتخذ أهمية كبيرة في الكتابات والمؤلفات التي صدرت منذ بداية النصف الأول من عقد التسعينات من القرن المنصرم مع بدايات مشاريع السلام التي أعقبت انهيار الاتحاد السوفيتي وتغير الخارطة السياسية والاقتصادية والايديولوجية للعالم .وعلى الرغم ان المصطلح ليس بجديد الا ان تعابير المصطلح وددلالاته تتغير مع تغير موازين القوى واتجاهات المصالح. إذ انتقل من مصطلح جغرافي الى سياسي وهاهو يطرح من جديد على انه مصطلح اصلاحي ذو دلالات ديمقراطية وأهداف استراتيجية بعيدة المدى. وطروحات ومسميات هي في حقيقتها أهداف يةودية وامريكية يجري تنفيذها عبر خطط ومشاريع تبدأ بمقترحات تنتهي بفرضها على ارض الواقع بشتى الوسائل حتى القوة.ومشروع الشرق الأوسط الكبير لا يختلف عن هذه الحقيقة .فبعد احتلال العراق بدأت الولايات المتحدة بطرح مشاريعها لترتيب الخارطة السياسية والاستراتيجية للمنطقة المهمة بالنسبة لها اقتصاديا واستراتيجيا وسياسيا وحتى دينيا وحضاريا, متخذة من العراق قاعدة للانطلاق والضغط على الوطن العربي والدول الاخرى التي تمثل بمجملها اطراف المشروع الامريكي القديم بولادته والجديد بطروحاته وادوات تنفيذه.وهذا ما استندنا علية في اثبات فرضيتنا التي تقوم على فكرة ان جميع الطروحات والمشاريع والترتيبات التي طرحت وما زالت تطرح للمنطقة ومسارات التغيير فيةا والذي من المفترض ان يكون نحو الديمقراطية مرتبطة تعتمد على مضامين واليات تحقيق الشرق الاوسط الكبير , والعراق له دور محوري في هذه الاجندة لان اي تغيير في العراق سيتحكم بتغيير محتمل اقليمي او عربي اخر, هذا هو المخطط الامريكي والغربي لمناطق الطاقة والثروة .
Abstract
This research aims to highlight the Cooperate Governance concept and determine its accounting dimensions, especially what has connected with development the management accountant role concerning the nature, scope and its location in the organizational structure in the companies as to be complied with implementing the cooperate governance principles and mechanisms in the modern businesses environment. This research has focus on clear shortage in the management accountant role in the companies, regarding to implement the governance mechanisms, especially his role to provide the information and consultations to the internal & external parties (stakeholders) . This
... Show More The integration of AI technologies is revolutionizing various aspects of the apparel and textile industry, from design and manufacturing to customer experience and sustainability. Through the use of artificial intelligence algorithms, workers in the apparel and textile industry can take advantage of a wealth of opportunities for innovation, efficiency and creativity.
The research aims to display the enormous potential of artificial intelligence in the clothing and textile industry through published articles related to the title of the research using the Google Scholar search engine. The research contributes to the development of the cultural thought of researchers, designers, merchants and the consumer with the importance of integ
This research sheds light on how press advertising affects consumer behavior and draws attention to it by identifying the factors that influence the intellectual perception process or attention to it. The aim of the research was to identify the factors that help achieve the objectives of the press announcement. The aim of the research was to identify the factors that help to achieve the objectives of the press announcement. The research problem was identified in four questions that were answered through a questionnaire distributed to a sample of students of College of Mass Communication, University of Baghdad. Do newspaper advertisements meet the readers’ need to search for the req |
Disabled people are among the most important groups that need attention, care, and financial and moral care. They cannot fulfill the requirement of life normally without care from a person to meet their special needs. The disability is either mental or physical. The Iraqi government has paid attention to this category by adopting a law for this category, represented by Law No. (38) for the year (2013), which keeps their rights and duties in Iraqi society by establishing institution of persons with disabilities and special needs of the Ministry of Labor and Social Affairs to create a modern society politically, socially, culturally or economically. In view of the importance of this group in society, the media reinforces the communit
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ABSTRACT:
The study aimed to identify the impact of the role of voluntary accounting disclosure in enhancing confidence in the informational content of financial reports. Correlation - Spearman to measure the degree of correlation, as well as the method of simple linear regression analysis, and the study reached several results, including: The level of enhancing the information content in the annual financial reports of the Palestinian banks listed on the Palestine Exchange under study reached the overall average (total) (94.1%), and also Voluntary Accounting Disclosure in Enhancing Confidence in the Informational Content of the List of Change in Ownership Equity of Listed
... Show MoreThe quality of the financial reports depends on set of accounting standards ,most of wich have been studied for the purpose of ascertaining the relationship between the standard used and the quality of the financial reports that contribute significantly to improving the financial performance of the institution, Research aims to detect the relationship between forensic accounting and the quality of financial reports, The research included a key hypothesis that forensic accountability could be applied to improve the quality of financial reporting, A sample of gentlemen (external auditors, tax assessors, judges, university professors, shareholders) (45
... Show MoreBusiness Ethics play a major role in explaining the behavior of those interested in the management of tourism enterprises in the field of management gains, which sometimes turn to manipulation in the specification of the service of tourism and influence in the technical characteristics at the expense of the brand and market share, as well as misleading beneficiaries about the fact that the performance of the service of tourism, may depend activities tourist dramatically when submitting and sharing various services on the types of mutual relations the framework for moral distinct, in interaction or direct contact between producers of tourism services and tourists or their beneficiaries, in order to provide comfort and recreation a
... Show MoreNegotiations are distinguished in that they are an easy and simple means between the conflicting parties, and it is an effective means at the same time as the conflicting parties seek understanding on the most effective way to solve their dispute, but negotiations are not always appropriate to resolve international disputes, especially when there is a disparity in power between the negotiating countries, or when it is missing Goodwill, or even when one of the parties is absent or less flexible, and the internal circumstances of one of the conflicting countries may play a negative or positive role in the success of the negotiations, away from the influence of the role of external variables in that, a
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The aim of the research is to explain the role of quality costs their importance and their classification, and to clarify the most important tools that help to reduce costs.
In order to achieve the objective of the research and test hypotheses adopted the descriptive approach, as well as the adoption of the analytical approach in the study of applied data has been relied upon in providing data on the financial and production reports of the research sample company, the data were used to study and analyze financial and productivity reports . A number of conclusions have been reached the most important being the following
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