يعد مفهوم العولمة ظاهرة عالمية كونها نزعة طاغية في الوقت الحالي منسوبة الى العالم ، ولم تدخل بعد قوائم المفردات في القواميس السياسية والاقتصادية . (الأسدي ،2004-ص88).وأن العولمة " Globlization أخذت مدلولان ، الاول يدل على الانفتاح وحرية التفكير ومتابعة الاكتشافات في مختلف المجالات والابتعاد عن الرتابة والروتين . اما الثاني فيدل على سطحية التفكير وحب التغيير لأجل التغيير ونبذ الماضي دون حكم او تفكير مسبق . ( سلاح شور، 2000- ص2) . وتتعلق العولمة بالجوانب الاقتصادية والاجتماعية والسياسية والثقافية والتربوية والنفسية من حياة الانسان . وما يجابه به الباحثين لدراسة هذا المفهوم هو كيفية تقديره وقياسه ؟ وما الاد اة المناسبة لتحقيق هذا الهدف ؟ وكيف يمكن بناؤها ؟ لمعرفة تأثيره في العلاقات الإنسانية .ولعدم وجود دراسات سابقة درست تأثير وسائل اتصال العولمة في العلاقات الإنسانية في البيئة العراقية ، فأن ذلك يعد المشكلة التي تصدى لها الباحث في دراسته .
That the structural changes in the environment, business and finance and the spread of business and the diversity of transactions between economic organizations and breadth of a commercial scale in the world have left their clear on the need to keep up with the accounting for these variables as one of the social sciences affect and are affected by the surrounding environment because of the various economic and social factors, technical, legal and others.
As a result of these variables emerged a new field of accounting called Forensic Accounting, which involves the use of expertise of multiple pour in the end to the accounting profession, where the Forensic Accounting cover a large area of disciplines including strengthening
... Show MoreAbstract:
There is a close relationship between rigidity and distort structure of production and productivity and inflation rates. The effects of this relationship are distorted the contribution rate of the productive sectors and the disproportionate of exchange rate in foreign trade.
raising the general level of prices is one of the way that have been used by previous governments (inflationary financing or deficit financing) in order to speed up the process of capital formation, depending on the availability of economic resources idle.
The fabricating inflation for development does not represent a true understanding of the nature of the
... Show MoreThe aim of this paper is to introduce the concept of N and Nβ -closed sets in terms of neutrosophic topological spaces. Some of its properties are also discussed.
The kinds of financial and administrational corruption have an important
dimensions and affects on human rights because of all events which happened in the world
made tackles concerning with this phenomena.
This article has been researched about an impacts of it to the nature of structural
social system especially its scopes items in institutionally and politically and economically
and culturally to be an obvious in all fields.
This phenomena should be studied carefully in order to put all remedies required
for set up with measures and procedures such as following :
1-the dependency on respecting all laws in the country.
2-the work with principles of accountability transparency in pro-active cooperation level.<
إنَّ من أجلِّ العلومِ علوم العربيَّة , إذْ هيَ المَرقاة إلى فهمِ كتابِ الله , وقد بذلَ سلفُنا الصالح في هذا المجال جهودًا مضنية , وقفوا من خلالِها على أسرارِ الكثيرِ من لطائفِ هذه اللغةِ الشريفة, وتركوا لنا تراثًا ضخمًا أودعوه دقائقَ فكرهِم وعميقَ نظرهِم وهو عنوان لحضارة ِهذه الأمة وأمجادها .
أمَّا ابنُ خروف فهو من أشهر نحاة الأندلس في القرن السادس والسابع الهجريين , ومن أشهرِ شُرَّاح كتاب سيبويه ,
... Show MoreThe concepts of higher Bi- homomorphism and Jordan higher Bi- homomorphism have been introduced and studied the relation between Jordan and ordinary higher Bi- homomorphism also the concepts of Co- higher Bi- homomorphism and Co- Jordan higher Bi- homomorphism introduced and the relation between them in Banach algebra have also been studied.
This study describes how fuzzy logic control FLC can be applied to sonars of mobile robot. The fuzzy logic approach has effects on the navigation of mobile robots in a partially known environment that are used in different industrial and society applications. The fuzzy logic provides a mechanism for combining sensor data from all sonar sensors which present different information. The FLC approach is achieved by means of Fuzzy Decision Making method type of fuzzy logic controller. The proposed controller is responsible for the obstacle avoidance of the mobile robot while traveling through a map from a home point to a goal point. The FLC is built as a subprogram based on the intelligent architecture (IA). The software program uses th
... Show MoreIn this paper, a discussion of the principles of stereoscopy is presented, and the phases
of 3D image production of which is based on the Waterfall model. Also, the results are based
on one of the 3D technology which is Anaglyph and it's known to be of two colors (red and
cyan).
A 3D anaglyph image and visualization technologies will appear as a threedimensional
by using a classes (red/cyan) as considered part of other technologies used and
implemented for production of 3D videos (movies). And by using model to produce a
software to process anaglyph video, comes very important; for that, our proposed work is
implemented an anaglyph in Waterfall model to produced a 3D image which extracted from a
video.
At the last two decades , The environment has witnessed tremendous changes in many fields with the huge competition , various technological development and customer satisfaction , that are reflected in economic units a doption for lean production system .
Lean Accounting that has appeared as aresponse for changes occurred of economic units adoption for lean accounting system instead of wide production system : through it management of economic units has been changed from management by top departments into management by value flows : has provide new method for accounting costs according to value flow
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