تسعى المحاسبة الى مسايرة القفزات الهائلة والمتسارعة في تطور العلوم الصرفة والتطبيقية والتقدم التكنولوجي، والتي ادت على ظهور مفاهيم جديدة الغت مسلمات وبديهيات كانت سائدة لمدة طويلة، فعلى سبيل المثال: كان مخزون المواد الاولية والبضاعة التامة في المؤسسات الصناعية او التجارية يشكل العمود الفقري لها بتكاليفه ومشاكله، حتى اذا ما جاء نظام (JIT) الغى بتطبيقاته هذه المفاهيم واعتمد م

In contemporary discourses the debate of most Western thinkers is about the efforts to clarify the normative foundations of democracy. And then, some political thinkers have adopted other models differ in terms of standards for traditional liberal democracy. Be the common goal of democracy will give the formation of a greater role than usual in political liberalism rather than limiting the participatory activity of citizens on the function to give permanent legitimacy to the exercise of state authority. The activity is to be permanently enshrined in the democratic public sphere and the issue must be understood as the source of all political decisions.

   أن الأسلوب الوصفي للبحث في طبيعة حق حرية الرأي والتعبير للفرد قد لايقودنا الى فهم طبيعة هذا الحق والمسؤولية المترتبة عليه كما هو الحال في الأسلوب التجريبي التحليلي ، لأننا لسنا بصدد دراسة حالات شاذة للأراء والتعابير والسلوكيات ، ولكننا بصدد دراسة طبيعة المؤثرات البايلوجية والنفسية والذاتية والنفسية الأجتماعية التي توصل الأختلاف في الرأي والتعبير الى مستوى حقاً من حقوق الحرية الطبيعية للفرد ،

The systems of governance in Europe are characterized by ancient democratic systems that have developed and developed through a long history of political conflicts that have emerged from a social reality that feeds them and receives the resulting effects. This is an achievement that has been achieved after the sacrifices and great efforts in formulating models of good governance through which to realize the aspirations of their peoples. . The democratic system operates within a balanced mechanism of two competing parties to manage and direct the work of the government and the parliament. The parties that achieve the majority in the elections carry out the functions of the government supported by their parliamentary base belonging to one

مشكلة البحث واهميته

      نعيش حالياً في عصر تتردد فيه اصداء الدعوة الى الحرية والديمقراطية في ارجاء الوطن العربي بشكل عام والعراق بشكل خاص، رغم التحديات التي تواجهها هذه الدعوة، وبما ان دور الجامعة لم يعد اليوم محددا بتزويد الطلبة بالمعلومات والمعارف، فقد وسعت نطاقها وعددت اغراضها وتنوعت اتجاهاتها, واصبح للطالب الجامعي ح

الديمقراطية في الفكر الاسلامي المعاصر وعلاقتها بنظرية الشورى

          Sentiment analysis refers to the task of identifying polarity of positive and negative for particular text that yield an opinion. Arabic language has been expanded dramatically in the last decade especially with the emergence of social websites (e.g. Twitter, Facebook, etc.). Several studies addressed sentiment analysis for Arabic language using various techniques. The most efficient techniques according to the literature were the machine learning due to their capabilities to build a training model. Yet, there is still issues facing the Arabic sentiment analysis using machine learning techniques. Such issues are related to employing robust features that have the ability to discrimina

في المعادلة السياسية

جدلية العلاقة بين الديمقراطية - المواطنة والمجتمع المدني

Iraq  is Suffering nowadays from the criminal triad represented by the fiscal and administrative corruption, money laundering and terrorism, which are intertwined in a very related relations, as each of them support the other . Since the over growth has been one of its characteristics leaving behind a very dangerous negative effects whether it was social , economic or even political impacts . As a result , this trial is now represents a high risk that threatens the present and the future of Iraq . On the political , economic and social level , it is well to mention that the poor direct investment , the increasing rates of poverty , unemployment , inflation as well as the smuggling of goreign currency an