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
The purpose of the research is to determine how much do the external auditors’ qualifications in Iraq match the international requirements? And determine the necessary and priority requirements that the auditor should have in order to adapt with the changes in the community and the profession. The research partially focuses on comparing international institutes curriculum requirements with the local institutes’ curriculum requirements. Furthermore, it compares examinations of local students with the questions of these institutes and compares the requirements of these institutes to continuing vocational education with the local, as well as analyzes and presents the questionnaire results to find out the necessa
... Show MoreObjective: The aim of this study is to determine the role of spiral Computerized Tomography in the diagnosis and
detection the types of stroke.
Methodology: One hundred sixty two patients (162) (99 males and 63 females) their ages ranging from (13 – 80)
year, all of them are suffering from stroke. They were collected randomly from spiral Computerized Tomography
unit in Baquba Teaching hospital during the period from November / 2010 to December / 2011 .All the patients
were examined clinically and then done spiral Computerized Tomography examination.
Results : The results of this study showed that the stroke effected different age groups and both sex but males is
more affected than the females .The results of spiral
Violence is one of the most serious threats facing societies because it affects their internal structure and threatens the security and stability of society. It is classified as one of the types of security crises that are emerging in Arab and Islamic societies in particular, and in most countries of the world in general.
The threat of this crisis is increasing. Terrorism is considered as one of the most serious aspects of that all the countries of the world, currently, suffer from. The terrorism has begun to penetrate deep into society in one way or another starting from the Second World War, which led to the emergence of leftist movements in Western Europe, Japan, France, Italy and other countries as a result of emerging ideas
... Show MoreThe novels that we have addressed in the research, Including those with the ideological and political ideology, It's carry a negative image for the Kurds without any attempt to understand, empathy and the separation between politics and the people, The novels were deformation of the image, Like tongue of the former authority which speaks their ideas, Such as (Freedom heads bagged, Happy sorrows Tuesdays for Jassim Alrassif, and Under the dogs skies for Salah Salah). The rest of novels (Life is a moment for Salam Ibrahim, The country night for Jassim Halawi, The rib for Hameed Aleqabi). These are novels contained a scene carries a negative image among many other social images, some positive, and can be described as neutral novels. We can
... Show MoreThere is a natural problem raised by the issue of media performance. As a separate activity and express its own capabilities. This problem can be framed in the form of a question: Is media performance merely a reflection of the activity of other sectors of society, especially political and economic, and what links them to other societal sectors of interrelated relations? Is the media limited to mere transfer, or is it an industry with its own mechanisms and rules? The answer may seem somewhat complicated if we handle media with research and study in general, but the issue may be less complicated when it comes to Arab media, because its data may add another setback to the overall Arab setbacks.
The current study is considered a field study to measure the level of satisfaction of the academic programs of Media Masters students. That was accomplished through surveying the attitudes of the students who are enrolled in the faculties of media at the following universities: (Petra University, The Middle East University (MEU), and Al-Yarmouk University). Those students were enrolled in the master’s program within the formal educational system during the second semester of the academic year (2015 – 2016). This survey aims to identify the services, facilities and academic programs provided by the concerned faculties. It, also, aims to identify the public relations, administrative, educational and services aspects of those faculties.
... Show MoreGlobal Navigation Satellite Systems (GNSS) have become an integral part of wide range of applications. One of these applications of GNSS is implementation of the cellular phone to locate the position of users and this technology has been employed in social media applications. Moreover, GNSS have been effectively employed in transportation, GIS, mobile satellite communications, and etc. On the other hand, the geomatics sciences use the GNSS for many practical and scientific applications such as surveying and mapping and monitoring, etc.
In this study, the GNSS raw data of ISER CORS, which is located in the North of Iraq, are processed and analyzed to build up coordinate time series for the purpose of detection the
... Show MoreThe world is witnessing a remarkable development in the use of technology, which has made it an essential means of investment, especially in the field of management, which provided many of the facilities experienced by the institutions, including improving revenues, shortening time and saving labor. Islamic investment technology as a successful means of management and we touched on the Zakat Foundation as an application model.
Abstract
The aim of the research is to clarify the requirements of the qualification of the external auditor in Iraq and the extent of their impact on the quality of the professional performance of the audit process. The research was based on analyzing the results of the questionnaire prepared for the impact of qualifications on the quality of professional performance. The researcher has reached a number of conclusions, the most important of which is that a highly qualified and unethical auditor has a greater negative impact on the quality of professional performance than those with low qualifications. The most important recommendations of the research were the need to pay
... Show MoreThe current research included (the evaluation of Information Security Management System on according to international standard (ISO / IEC 27001: 2013) in Iraqi Commission for Computers and Informatics), for the development of an administrative system for information security is considered a priority in the present day, and in the light of the organizations dependence on computers and information technology in work and communication with others. The international legitimacy (represented by the International Organization for standardization (ISO)) remains the basis for matching and commitment and the importance of the application of information Security Management System accordi
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