China's economic policy and its huge capabilities operate according to an expansion strategy, especially in investing foreign projects, as the past ten years have witnessed a major development in the elements of comprehensive strength, especially in the economic field, in 2014 China launched the largest initiative in the world, represented by the Belt and Road Project (BRI), which links nearly 70 countries, through this project, a very important region has emerged, which is (the port of cadres) in Pakistan, as China has headed towards that region and given the highest importance that is in its interest in the first place regardless of the great Pakistani interest, This is consistent with its future aspirations, especially after breaking the economic monopoly of the West, specifically (the United States), as it is a force in a state of decline and is no longer the dominant force economically. Which, in turn, led to the generation of an obsession with fear of this power and what it poses from a potential threat to the entire global economy, and what it seeks in the future to employ cadres not only to develop its economy and compete with other countries commercially , rather it takes another place aimed at increasing the Chinese military presence in the region, especially as China continues to work to develop everything available to its pioneering path in the international system in order to distinguish China as a major country and perhaps a superpower.
The education, especially higher education, is an essentially factor in the progress of any society, if we consider the higher education, represents the top of the education`s pyramid which take part in developing the human resources and provide the human staff to raise the productive efficiency, and improve the social , economic level
In order to face the increasing importance of higher education, great capabilities and expenditures must be available in a continous way, such expe
... Show MoreSocial responsibility has achieved tremendous attention by academicians and practitioners to focus on social responsibility accounting. However, many studies around the globe have been conduct to measure the outcomes of social responsibility accounting. This paper presents the impact of applying the supply chain strategy (SCS) on the agribusiness field to optimize productivity and decreasing cost which will have a direct impact on the net income of the organization. The inconclusive results of earlier studies stimulated this research to social responsibility accounting-financial performance. The equivocal results of this phenomenon urge this study to investigate the role of other factors in the relationship of social responsibility accounti
... Show MoreThe subject of fear is one of the most important tasks that one should seek to find out the reasons behind it, and push it up with all its sound mental concepts.
The main reason for the lack of security and fear and disturbance in the world is to commit the legitimate violations that God warned us in his Holy Book as well as in the Sunnah of His Prophet (peace be upon him).
The talk about the causes of fear in the Koran is not limited to the word (fear) Fakk but came in different and varied methods such as (horror) and (awe) and (shares) and (narrow).
The concept of narration stems from the connotation of continuous communication through which narration is manifested as a message that is exchanged between the sender and the recipient, and that narration is an educational conceptual necessity, representing the philosophy of intellectual inclusion achieved in a direct speech to the mind, but it is encapsulated in a colorful frame that attracts the soul and attracts attention, and the graphic narration is a speech A visual based on the basis of interference and sequence of the event in weaving the elements in a consensual way through a continuous communication process that begins with the embodiment of an event - an important event - to the recipient, in which an intellectual employment
... Show MoreLighting is a very important element of treatment if the color contains many imaging system (digital cameras) and the unit of light and the light within these units are not strong , but usefel when the light is low , in different lighting intensities conditions image quality will not persist good enough and image may become dark or slightly exposed to light which leads to lower the details in image where we can not modify contrast or light ness to compensate thr decrease without losing the light and dark deatials . So we went in this research to study the variation colored texts written on the painting and lighting cases of non –regular ( a few) and different distances . As the diversity of these texts written on the board a
... Show MorePolitical Discourse Analysis is an important linguistic study approach used by politicians to gain people support. The present paper sheds light on the figures of speech of emphasis in the televised debate between the two presidential elections candidates, Emmanuel Macron and Marine Le Pen and the distinctive effect they add to the political discourse to win general public support as well as the presidential elections.
The present paper provides a rudimentary definition and an analysis of the terms “discourse” and “political discourse” and traces the significant role played by politically directed televised Media and internet to support political pa
... Show MoreThe aim of this study is to highlight on the concept of joint arrangements and projects in accordance with IFRS 11, in addition, the study also focuses on accounting standards and IFRSs which are relevant to this standard. With a description of the legislative and accounting challenges in the Iraqi environment facing the application of IFRS 11, as well as studying the reality of accounting in such economic activity of companies operating in this sector.
In order to achieve the study objectives, the researcher conducted a comparative analysis between IFRS 11 (Joint Arrangements) and the Iraqi Unified Accounting System, In the second step, IFRS 11 is applied to the Basrah Gas Company's (research sampl
... Show MoreBobbin friction stir welding (BFSW) is a variant of the conventional friction stir welding (CFSW); it can weld the upper and lower surface of the work-piece in the same pass. This technique involves the bonding of materials without melting. In this work, the influence of tool design on the mechanical properties of welding joints of 6061-T6 aluminum alloy with 6.25 mm thickness produced by FSW bobbin tools was investigated and the best bobbin tool design was determined. Five different probe shapes (threaded straight cylindrical, straight cylindrical with 3 flat surfaces, straight cylindrical with 4 flat surfaces, threaded straight cylindrical with 3 flat surface and threaded straight cylindrical with 4 flat surfaces) with various dimensio
... Show MoreBackground: Health professionals have a crucial role in promotion, support and management of breastfeeding. To be effective in this effort, the clinician should focus on the issue from the preconception stage through pregnancy and delivery, and continue in subsequent infant care. Aim of the study: to assess the effectiveness of the UNICEF/WHO 40-hour of breast feeding training through the assess breastfeeding knowledge and attitudes of the health profession staff before and after training course.
After 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 More