the regional and spatial dimension of development planning must be taken as a point of departure to the mutual of the spatial structure of the economy , development strategy and policies applied 'therein such as the location principles and regional development coordination of the territorial problems with the national development planning and timing of regional vis-a-vis national development plan_. Certain balance and integration is of sound necessity' between national _regional and local development objectives through which the national development strategy should have to represent the guidelines of the local development aspirations and goals. The economic development exerts an impact on the spatial evolution, being itself subject to influence by the spatial socio- economic structures. The regional planning is not an end by itself, rather it is a factor for arranging to realize certain opinions or concepts more successfully. therefore, it is a basis for decision -making and policies to carry_ out the plans and programmers With a region adequately delineated, the organization and procedures could be planned for that specific - region and its problems , i e….., 'study must be directed ,in particular, towards the examination of economic ,social, geographic physical, geological hydro geological and many other factors. Hence , regionalism emphasizes the deep significance of the regional factors in national planning and development. The decentralization have to be accompanied with effective integrated planning at the national level and by measures and criteria where by regional plans may be satisfactorily integrated into the national policies. The regional policy is a trend of the economic, social and physical factors of production for higher economic growth and social development. Meanwhile to ensure the shaping of rational interregional proportions of the industrial location and in turn the per capita income among regions. The regional policy is integrally connected with the policy of the distribution of productive forces through investment as a factor of changes in the geographical distribution_ of output and development expressed by the changes of the location of output capacities and Tile changes of the location of industries. The structure of the regions is subject to changes due to different reasons such as changes in the level of employment, changes in the efficiency of labour and changes in the programmes of production.
Research summary
Westernization is a term not familiar to our scholars at the beginning of the emergence of translation from Western literature, sciences and arts in its detailed form now.
Westernization was not an issue that those Greeks, Persians, Romans, Indians and others worked on translating those sciences and cultures. Rather, it was a process of transferring a new philosophy and logic that had not been previously seen by the Arabs, so they were affected by it in a strange way, to the point of fascination by some of them. For this reason, this research came to clarify these issues and address them within the scientific methodology.
التنمية المستدامة حق لكل البشرية وأنها مفهوم ٌ مركب من عنصرين هما التنمية واالستدامة مهمين متالصقين أي ال يوجد تنمية دون استدامة وال العكس يصح، وأنها تمتلك العديد دراسات سياسية وإستراتيجية من األهداف ويبرز هدف الـ)القضاء على الفقر، والقضاء على الجوع( ومن أهم أهدافها، هذه الظاهرة بارزة في المجتمع العراقي بسبب الحروب واالزمات المتكررة فيه وحاالت الحصار االقتصادي، وكذلك بسبب عدم توزيع موارده بشكل عادل من قبل
... Show MoreThis paper is a review of the genus Sitta in Iraq, Five species of this genus are recognized
Sitta kurdistanica, S. neumayr, S. europaea, S.dresseri and S. tephronota. Geographical
distribution and systematic nots were given for separation and identification, also some notes
on nest building and nest sites of S. tephronota supporting by figures are presented.
شهد العالم مع بداية القرن الحادي والعشرين تدشين مرحلة جديدة من التطور شملت مختلف الميادين لاسيما في مجال التطورات العلمية والثورة المعلوماتية.. كما إن مسار الديمقراطية في بعض دول العالم يصبح سالكا خاصة في تركيا, فمنذ اواسط الثمانينيات من القرن الماضي فتح المجال السياسي امام قوى كانت مسحوقة ومهمشة, ويكاد ان لا يكون لها وجود في الحياة السياسية للنزول الى ساحة العمل السياسي اسوة ببقية القوى ا
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ركزت الدراسة على بيان مؤشرات التنمية الحديثة في جمهورية تنزانيا المتحدة مع بيان التحديات الداخلية والخارجية التي تواجهها والتي تعرقل استدامة هذه المؤشرات وتطورها بالشكل الذي يسمح لهذا البلد المحافظة على استقراره ،ومن ثم استمرار برامجه التنموية الشاملة المستدامة، وهذا الامر لا شك يتطلب مواجهة مستمرة وفاعلة للمعرقلات الاقتصادية والسياسية ومنظومة الفساد في اجهزة الدولة . وتوصلت الدراسة في مجمل نتائجها بان
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اهتمت المجتمعات العالمية في الآونة الأخير بفئة الأطفال ، ورعاية الطفولة وذلك لما لها من أهمية كبيرة في مستقبل المجتمع ، وتنميتة وتقدمه . لأنها يعتمد عليها في تقدم وتطور المجتمع فـي جميع المجالات الاقتصادية والاجتماعية والثقافية . ومن هنا ارتبطت الطفولة بالحياة برباط عضوي فالأطفال براعم الحياة ومع هذه البراعم تستمر الحياة لذلك اهتمت دول العالم بوضع البرامج وعقد المؤتمرات من اجل النهوض
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The bodies responsible for the organization of accounting in the world seek to keep abreast of repaid development, by provide the information required by users, which they need to make efficient decision that return them to the desired benefits, and avoid the risks they could face if they made their decision based on misleading information, or insufficient, or not accurate, Hence, the IASB has undertaken to review the standards, and make the necessary adjustment and clarifications to remove the ambiguities that some of the paragraphs may have in IFRS issued.
And the Iraqi Central Bank obliges banks to convert from local accounting standards to apply IFRS only a step towards keeping pace with developments
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