The thesis discusses the concept of the new international regionalism that emerged after the growing effects and repercussions of globalization with its economic, political and security dimensions after the end of the Cold War and the crystallization of a different international system dominated by the United States of America, so that the major countries and actors in the international system realize the danger of globalization and move towards adopting regional arrangements to contain the negative effects of globalization. The Asia-Pacific model was chosen as a model for the study.
The international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards. The reality of the situation refers to the failure to inform the auditor in Iraq in many areas, including: Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obt
... Show Moreوقائع واوراق ندوة (السياسة الخارجية الامريكية في عهد اوباما) التي عقدها فرع الدراسات الدولية في 25 تشرين الثاني 2009
Abstract The means of self-determination have their peaceful and non-peaceful dimensions and are united(peaceful and non-peaceful) by international consensus adopted by international conventions and instruments. This has given it various dimensions at the applied level, especially in the light of the contemporary international developments witnessed by the world represented by a number of complete and incomplete implementation models that have nothing to do with the theory of truth Self-determination associated with the liberation of peoples from colonial domination or the liberation of oppressed nationalities
The aim of the research is to determine the impact of the Iraqi public budget on IPSASs by conducting the questionnaire; the research was based on the hypothesis that "there is an impact of the adoption of the International Accounting Standards in the general budget of Iraq”. The research concluded that the government accounting system closely interferes with the general budget at all stages. The shifting towards the accrual basis is the first element of the reform package towards reaching the reform of the state budget. Without reforming government accounting, it is almost impossible to develop the budget. IPSASs are a recognized reference to the assessment and development of governmen
... Show Moreجاء التقويم ليكون مكملا للعمليات التعليمية يساعد على الوقوف على نتائجها وسبل النهوض بها والوقوف على المعوقات التي تقف امام مسيرتها وقد عنيت عمليات التقويم باهتمام كبير من قبل القائمين على العمليات التعليمية اذ عقدت العديد من المؤتمرات والندوات واجريت العديد من الدراسات عالميا ومحليا من اجل الوقوف على هذه العملية المهمة الداعمة للتعليم والنهوض بمستويات المتعلمين ، ومن بي
... Show Moreن الهدف من هذا البحث هو معرفة أثر إستراتيجية تعليمية في تحصيل مادة العلوم لدى طلاب الصف الاول المتوسط. ولتحقيق هدف البحث صاغ الباحثان الفرضية الآتية: لا توجد فروق ذو دلالة إحصائية عند مستوى (0,05) بين متوسط درجات طلاب المجموعة التجريبية الذين يدرسون مادة العلوم وفق إستراتيجية تعليمية وبين متوسط درجات طلاب المجموعة الضابطة الذين يدرسون المادة نفسها بالطريقة التقليدية في اختبار التحصيل. بلغت عينة البحث (59) طالبا
... Show MoreThe research aims to study the contribution of tax information systems to increase tax revenues, and to identify how efficiently used information systems currently by the tax authority and their effectiveness in the detection of irregularities by the tax payers such as the cleclaration of incorrect statements that do not show real results of their business activities or hide information from sources related to their income subject to tax, which would negatively affect the outcome of tax revenues and thus damage important sourse of the public treasury of the states resources. The data of research was collected by studying and analysing the tax information systems used by the General Commission of taxs and its branches and a number of prac
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Due to the continuing demand for larger bandwidth, the optical transport becoming general in the access network. Using optical fiber technologies, the communications infrastructure becomes powerful, providing very high speeds to transfer a high capacity of data. Existing telecommunications infrastructures is currently widely used Passive Optical Network that apply Wavelength Division Multiplexing (WDM) and is awaited to play an important role in the future Internet supporting a large diversity of services and next generation networks. This paper presents a design of WDM-PON network, the simulation and analysis of transmission parameters in the Optisystem 7.0 environment for bidirectional traffic. The sim
... Show MoreThis research focuses on the services provided by news websites (IMN, Youm7, Huffington Post Arabic) to its audience of Internet users, as well as materials posted through its pages, trying to monitor and explain them to identify their types & features, and it›s functions, whether informational or non-informational, to know the technical potential of each of the news sites, with the entry of the latest technology information. The research used the analysis method to achieve the research objectives within the period from 1/1 to 31/1/2017. The researchers used the content analysis tool as a research tool to analyze the news sites and to know the services they provide through their pages. The research was divided into three parts, the
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