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النفوذ الفرنسي في الساحل الافريقي (فرص وتحديات)
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اهتمت دول العالم بدول الساحل الإفريقي لمِا عرفته من ثروات معدنية كثيره فيها، وإن دول الساحل الإفريقي تقع في وسط القارة الإفريقية وإنها تمتد من البحر الأحمر أي مطلة على البحر الأحمر مما يجعلها ذات أهمية ملاحية. والذي زاد في أهميتها مواردها الطبيعية إذ أنها ذات موارد اقتصادية متنوعة وكثيرة لا سيما وأنها قليلة الاستهلاك لهذه الموارد فهذا أدى إلى أهتمام الدول التي يكثر استهلاكها لهذه الموارد فيها، ومن هذه الموارد النفط الذي يعد أساس الاقتصادي للدول الكبرى كالولايات المتحدة الامريكية وغيره من الموارد كالذهب والرينيوم، والذي جعل الدول الأُخَر تتدخل في دول الساحل الإفريقي هو انتشار الإرهاب وسيطرته على هذه الموارد بل على موقع الدول المطلة على البحر الأحمر. أغلب دول الساحل الإفريقي إذ لم تكن جميعها تعاني من عدم التلائم فيما بينهم في الشؤون الداخلية مما جعلها ضعيفة أمام التهديدات الإرهابية وهذا يعني انتشار المنظمات الإرهابية في جميع دول الساحل الإفريقي وبما أن دول الساحل ضعيفة فأنها عجزت من رد هذه الهجمات الإرهابية مما جعل الدول الأخرى كالولايات المتحدة الامريكية وروسيا تسرع في محاربة هذه المنظمات الإرهابية أي أنه تم التدخل في دول الساحل الإفريقي هذا ضايق النفوذ الفرنسي في مستعمراته السابقة ولا سيما وأنها المسيطر فيها، ومع الوقت برزت مجموعات من المواطنين يطالبون بإخلاء أراضيهم من القوات الفرنسية وتدخل القوات الروسية بسبب فشل القوات الفرنسية في إنهاء الإرهاب ونجاح القوات الروسية في إنهاء وتدمير المنظمات الإرهابية وكان الوقت قصيرًا والنتائج كبيرة للقوات الروسية، ولكن فرنسا لم تكن في وضع التفرج والمشاهد لهذه الأحداث بل قامت بعمليات عديدة وزادت من قواتها العسكرية من أجل القضاء على المنظمات الإرهابية وتكون ذات قوة وترحيب من قبل السكان في دول الساحل الإفريقي لا يهدف المحافظة فقط بل زيادة نفوذها في هذه الدول. ولم يقتصر الحال على هذا بل قامت العديد من المؤسسات العسكرية في اغلب دول الساحل بالانقلاب على سلطة الحكم لما رأوه من تقصير منها في حل المعاناة ومشاكل السكان والاكتفاء بمساعدة القوات الفرنسية التي لم تكن في المستوى المطلوب، مما جعل قيام هذه السلطات الجديدة بقطع علاقاتها مع فرنسا والترحيب بغيرها من الدول كالولايات المتحدة الأمريكية وروسيا بل حتى دول إقليمية والذي يشغل السلطات هو إنهاء معاناة السكان من المنظمات الإرهابية وتحقيق العيش الكريم لهم، مما جعل فرنسا تتحرك لدعم الأنظمة التابعة لها من كل النواحي بهدف المحافظة على نفوذها في دول الساحل والمحافظة على مكانتها الدولية واستغلالها موارد هذه الدول وعدت هذه الانقلابات بأنها ضد حقوق الانسان والديمقراطية. ومن ناحية أخرى فإن دول إقليمية كتركيا قامت بالتحرك في دول الساحل الإفريقي من خلال استعمالها للثقافة وإرثها التاريخي وقامت بفتح العديد من السفارات في هذه الدول، مما جعل النفوذ الفرنسي في تراجع مما جعلها تصرف الأموال لبناء مدارس وجعل اللغة الفرنسية فيها لغة أساسية بهدف المحافظة على نفوذها.

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of monetary policy in the aggregate indicator of banking stability in Iraq: An applied research in the Central Bank of Iraq for the period (2010 - 2017)
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The research sought to demonstrate the effectiveness of monetary policy in banking stability by measuring the impact of monetary policy in the composite index of banking stability in Iraq for the period 2010/2017, as the stability of the financial system is one of the main objectives that the Central Bank is keen to achieve along with other objectives to ensure the performance Effective for all economic units, this is what prompted the central banks to give more attention in ensuring the safety, durability and stability of their financial systems, and the increasing interest by the Central Bank of Iraq in the subject of financial stability stems from its responsibility in ensuring a sound and stable financial system. Maintain it and mini

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Publication Date
Sun May 08 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of the relationship between the internal auditor and the external auditor on the Earnings quality in Iraqi companies listed in the Iraqi Stock Exchange
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The changes that have occurred in the business environment and scientific and technological progress, as well as the complexity of administrative problems resulting from its practice of various activities, have led to an increase in the responsibilities entrusted to it, and for the purpose of achieving its strategic objectives, which has made the pillars of corporate governance an inevitable matter required by the nature of modern scientific management of the governorate, the success that companies seek is based on the fertile environment and the dialectical relationship between the individual and the company, and to achieve this success there must be a compatible and harmonious audit environment between the internal and external

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Publication Date
Wed Aug 03 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The pioneering trend in managing health institutions and its impact on improving the quality of services : A case study in some institutions of the Iraqi Ministry of Health
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This study seeks to identify the role that the leadership trend plays in the management of health institutions in Iraq and its impact on improving the quality of the health service provided by analyzing some opinions of affiliates working in the Iraqi health sector where a survey list was used as a main tool for collecting primary data, as it was subjected to this analysis ( 60) of the medical staff, of whom (40) are doctors and (20) are affiliated with the rank of assistant physician, and (60) members of the administrative cadre have undergone their various job ranks and administrative specializations (department manager, auditor, observer, accountant, statistician, secretary). Reliance on statistical software (spss) in data ana

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Publication Date
Wed Dec 25 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دور المعرفة الفكرية في تنمية المستدامة لقطاع التأمين في العراق: (بحث تطبيقي في عينة من شركات التامين العراقية - الخاصة)
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The research aims at identifying the relationship between the process of managing intellectual knowledge and its impact on the development and sustainability of the Iraqi insurance sector by conducting an analysis of the types of intellectual knowledge owned by Iraqi insurance companies and the amount of revenues generated from each type of services provided to customers.                                                              &

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Estimating the impact of tax exemptions on achieving economic development in Iraq for the period (2015-2021): An Applied research in the General Authority for Taxes
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Abstract

          The research aims to identify tax exemptions, their objectives and types, as well as to shed light on the concept of sustainable development, its objectives, dimensions and indicators (economic, social and environmental), as well as to analyze the relationship between tax exemptions and economic development, in addition to measuring and analyzing the impact of tax exemptions on economic development in Iraq for the period ( 2015 - 2021) using the NARDL model. The research problem centers on the fact that failure to employ financial policy tools correctly led to a weakness in achieving economic justice, which leads to a failure to improve social welfar

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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of the procedures of the Banking Compliance Controller on the decision to grant credit and default: Applied research in a sample of Iraqi banks
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Abstracts:

The Central Bank is the backbone of the banking system as a whole, and in order to maintain the banking system, one of the most important functions that the Central Bank performs is the function of supervising and controlling banks, with several tools and methods, and one of the most important of these tools is its creation of the function of a compliance observer, which obligated commercial banks to appoint a person in A bank that performs this function according to certain conditions and granting it some powers that would build a sound and compliant banking system. The function of the compliance observer is to follow up on the bank’s compliance with the instructions and decisions issued by

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Using Regression Analysis as Analytical Procedure to Facilitate the Decision-Making Process in The Tax Audit: An Applied Research in the General Commission of Taxes
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This research aims to clarify the advantages of using the regression method as analytical procedure in the tax audit to reducing the examination cost , time, effort, human and material resources, and represents an applied study in the General Commission of taxes. In order to achieve its objectives the research has used in the theoretical side the descriptive approach (analytical), and in the practical side regression method has been applied to the research sample represented by the soft drinks company that is subject to the tax settlement for the year 2014, where the value of sales has been verified by using the regression method without conductinga comprehensive examination. The most important results of the research indicate that the r

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Crossref
Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The obstacles affecting the tax reform in Iraq: Applied research in the General Authority for Taxation
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    In light of this, attention should be paid to tax reform as part of a comprehensive economic reform program. Therefore, the research started from the problem of the weak efficiency of the tax reform process in the General Authority for Taxation, as well as the need to know the addition of new taxes or increase taxes.The research aims study the relative importance of each disabled person, whether organizational, human, financial, legislative or technical. The research led to a number of conclusions, the most important of which were that the financial obstacles occupy the highest importance of the other obstacles and for the success of the tax reform, the material resources must be provided in order to provide the n

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Crossref
Publication Date
Fri Jan 01 2016
Journal Name
مجلة اداب المستنصرية
اثر استعمال نظرية التلقي في تحصيل طلبة قسم اللغة العربية لمادة الادب الاسلامي في كلية الآداب في الجامعة العراقية
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Publication Date
Thu Sep 01 2005
Journal Name
Journal Of Sport Sciences
Comparison study in some kinematics variables in (100) meter butterfly swimming to first and second ranking in world swimming championship Espana 2003
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The aim of study was making comparison in some kinematics variables in (100) meter butterfly swimming to first and second ranking in championship 2003 Espana, so noticed there is no such like this study in our country in comparison study for international champions therefore not specific and scientific discovering to these advanced levels, also the researchers depend on group of kinematics variables when the comparison making and it was included (50 meter the first, 50 meter the second, the differences between the first (50) meter and the second , more over basic variables in (100) meter butterfly , after having the results and treat it statistically the researchers reaches to two conclusions which was: • Success the first rank in startin

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