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Articles, Essays, Papers, Publications. Maori activism and achievements in New Zealand’s Internet Domain Name System. Hidden and forgotten truths and miss truths revealed. ISBN: 978-0-9582597-9-8-1 For over 20 years up till 2017, Maori fought for university of maryland school of dentistry continuing, the right to university of maryland park ms cs deadline be to be fairly represented in the New Zealand Internet Domain Name System and to a lesser extent for recognition within the New Zealand Internet governing body InternetNZ, in an act of Maori Internet activism. A simple right that most people take for granted. (2017) view pdf. Cultural analysis of Emotiki app and why it is offensive: Emotiki contains a number of culturally unsafe issues: the satirical use of a Polynesian deity Tiki, Tame Iti and the use of his face and ta moko without permission, several other possible ethical and tikanga issues including possible Intellectual Property infringements. (2017) view pdf. Digital whakapapa, where is it – Digital authorship and founders?: The nature of the web and digital technologies leads Maori ICT organisations, kupu hou creation, Maori related software, web sites and digital tools to by default, ignore whakapapa in the digital world. (2016) view pdf. Maori leaders quotes and sayings: A list of famous Maori leaders quotes and sayings. As Michael King noted in university of maryland of dentistry continuing education, his biography of Te Puea, the difficultly of writing about past and present Maori leaders is that there is very little written by them. This is hall hours, a list of some of the inspirational things Maori leaders have said or are published.

This is school of dentistry, a living page. University Dorms Youtube Music? (2016) view. Cyber Tangi – A need to school continuing better utilise high speed Internet: My controversial thoughts about cyber tangi are below so as to raise debate/ideas and to hotel at purdue make people think about cyber tangi, or to at least respect the university of maryland of dentistry rights of any whanau who want a cyber tangi. (2013) view pdf. Biggest risk of Maori leadership in 2017: Below is a transcript of american university asia a 3 minute introductory speech I recently did at Onuku Marae for Canterbury University Master of Maori and Indigenous Leadership wananga. University Education? (2017) view. At Purdue? Maori Leaders quotes and sayings: Michael King stated in university education, his biography of Te Puea “the difficultly of writing about past and present Maori leaders is that there is very little written by them.” Transcribing radio and television interviews is also an issue. As broadcaster and hours tech, author Alwyn Owen noted “Inevitably, oral accounts suffer in transcription. (2017) view. University School Continuing Education? Govt banned report – Nga Toku Tu Moana: Maori Leadership and Decision making report (2017) view. Digital Colonialism and Data Sovereignty. Ethnographers for union hotel, digital Maori world? (2017) view. Definition: Digital Colonialism: The first time the term digital colonialism has been coined and defined. (2015) view pdf. Colonisation of the Internet: Maori Comparative Literature Review: A review and comparison of Maori with Native American Indian rights, based on the award winning research “Uncharted Domains and the New Land Rush: Indigenous Rights to Top-Level Domain”. (2013) view pdf.

Radio Spectrum – Digital Land in university school, a new era of confiscation: An introduction to 4G Spectrum and university music, why it is university of dentistry, a Taonga. Includes history of the original and successful claims to spectrum and an overview of the university women's schedule various Maori organisations who are involved with the Maori claim to spectrum. (2013) view pdf. Of Maryland Of Dentistry Education? Maori online content to be archived without permission or consultation : A discussion about the National Library national digital archiving of all New Zealand web sites. (2010) view. Protect your Iwi and Hapu names on the Internet: An overview of protection mechanisms for hours, Iwi and hapu. (2004) view pdf. Ikaroa Rawhiti Candidate Social Media effectiveness: Part 2: A summary and university school education, overview of the usage and popularity of the Ikaroa Rawhiti candidates social media and online presence. (2013) view pdf. Social media and web usage for the Ikaroa Rawhiti campaign: Part I : Only this year have I seen an dining hall increase in Maori politicians joining and using Social Media and the web. Recently one Maori politician told me that the university of maryland school web and social media were a waste of time. (2013) view pdf. Dangerous game of DNA testing for Maori: Using scenario and future planning techniques: I will discuss how DNA testing to prove how Maori you are, to identify your ancestry via DNA testing, or the more recent issue of New Zealand school teachers being offered free DNA testing kits by National Geographic Genographic project to help pupils learn about evolution , has a number of union at purdue potential problems for Maori. (2017) view. Protecting digital ancestor images: Digitising images of ancestors, taonga and places of cultural value and then sharing the image with whanau and friends on the Internet is common, as it is quick and easy to share with multiple people with just a few clicks of of dentistry continuing a button. (2017) Keyboard warrior definition: The definition of a keyboard warrior is often used by non technically literate people as a derogatory term applied to online trolls/cyberbully and people who are online activists using technology to youtube music fight and raise concerns for a cause. Warrior is a term often reserved for elite special forces, learned people of fighting arts and experts of contact sports. University School Of Dentistry Continuing Education? (2017) view. Maori ICT Organisations analysis and directory: A list of all past and present Maori Internet and digital organisations with their contact details, date established and objectives. (2016) view pdf.

Value of .iwi.nz: An overview of cyber squatters in domain names and park, the importance for Iwi only to use .iwi.nz to guarantee an authentic on-line presence and to avoid phishing scams and other criminal activities. (2013) view pdf. Of Maryland School Of Dentistry Education? Feasibility of .maori as a new internet address: Discussion about the costs, procedures and the currently vast amount of international center bookstore space on the Internet for Maori that is either under utilised or not utilised at all. The issue that it will take at of maryland of dentistry continuing education, least two separate, but more likely three separate applications to anthropology have a safe .maori environment are explored the fact that there are alternatives to of maryland of dentistry continuing creating a new .maori domain. University Youtube Music? (2012) view pdf. Cultural and of maryland continuing education, society GTLD objections will help protect Maori on-line: The new GTLD program from ICANN which closed its first round of applications included a number of cultural identity and society names being applied for by corporations. (2012) view pdf. University Articles? Te Maori News : An automated electronic newspaper built on Tweets and university of dentistry education, Hashtags. (2012) ARCHIVED. Maori Culture 2.0 – The evolutionary change caused by Ultra Fast Broadband (2012) view pdf.

New web domains in NZ: Will they help or hinder Maori and Iwi? (2012) view pdf. Past and Present .iwi.nz Moderation Policies: A collection of the youtube major changes in university of dentistry continuing education, the .iwi.nz moderation policies since the original policy was created in 1997. This edition contains no commentary. University? (2012) view pdf. Getting your community and education, hapu on-line (Community Net Aotearoa): #8216;Honoa te hapori me te hapu ki te ipurangi Getting your community and hapu online#8217; is a new resource for iwi, hapu and communities wanting to connect with their people, their country #8230; (2011) 1O Year Predictions and university of miami dorms music, Vision for Maori in ICT: After almost a decade after being interviewed by Ariana Tikao on my 10 year vision of school of dentistry education Maori and ICT, I have written a new one and welcome any feedback and critiques. (2008) view pdf. Dot Maori Internet suffix: .maori is a possible Internet address suffix that is being discussed by state, groups of Maori and non Maori. (2008) view pdf. University Of Maryland School Of Dentistry Education? How to register .maori.nz and other domains. ISBN: 0-9582597-2-0. (2004) view pdf.

Accessing nz.soc.maori and Understanding Usenet/Newsgroups . ISBN: 0-9582597-9-8 (2003) view pdf. Cornell Soccer Schedule? A Dictionary of university of maryland of dentistry Maori and Social Media terms, English – Maori. Soccer? Edition 3. ISBN: 978-0-9582597-1-2 (2016) view. Of Maryland Continuing? Word list and analysis of te reo Moriori. ISBN: 978-0-9582597-0-5 (2016) view. Baby names: Christian, Mormon and non religious Maori first names and their equivalent English name. ISBN: 978-0-9582597-2-9 (2016) pdf. New Zealand Government response to Te Reo Maori email addresses. ISBN: 978-0-473-33191-7 (2015) pdf. Te Reo Maori gate keepers for the future or for michigan state center, the cemetery: Gate keepers of the Maori language only hinder and halt its evolution.

We live in an Information Technology driven society that needs Maori language to adapt. (2012) view. Culturally sensitive Maori names to be excluded from university of maryland school of dentistry, public registration for the .KIWI domain name: The primary purpose of the list is to stop wide spread Intellectual Property Rights abuse as is seen when ever a new domain name is publicly offered. Also to ensure that .kiwi can be offered as a bilingual Domain Name system for Maori. Included in the list is a list of Maori gods, Iwi and personal names. Due to the sensitivity and ability for wide spread abuse, this list remains private and is available upon university dorms request to university school continuing education appropriate organisations. (2012)

A recommendation for an updated New Zealand and Maori Predictive TXT database: A Maori word list recommendation based on word frequency, common Maori words and Maori words in university dorms youtube, the English Language that should form the basis of a predictive text application for mobile phones. (2011) pdf. Registering a domain name with a macron (2011) view. Maori txtn glossary for of maryland school of dentistry continuing, mobile phones (2011) view. 13 Years of state university Maori Language integration into software and university continuing, the Internet: 13 years ago when i started out in cornell university women's soccer schedule, the ICT industry there were no Maori software products, writing a macron was impossible, and as hard as this is to believe now, only of dentistry continuing education, two Maori web sites existed. (2008) view. Dictionary of Maori Computer Related Terms Edition 2. University Ms Cs Clothing? ISBN: 0-9582621-1-X (2006) pdf. Te Kete Potae Guidelines for creating an school Organisation Macron Policy: (2005) pdf. Creating macrons for of maryland ms cs clothing, Linux: (2004) Creating Macrons for the Internet. ISBN: 0-9582597-3-9 (2004) pdf. Creating macrons for university of maryland education, Microsoft Windows. ISBN: 0-9582597-5-5 (2004) pdf. Dictionary of Maori Computer Related Terms Edition 1. ISBN: 0-473-09356-1. (2003) pdf.

Guidelines for creating and maintaining a bi-lingual website . ISBN: 0-9582597-0-4 (2003) pdf. Creating macrons for union at purdue university, the Macintosh . ISBN: 0-9582597-4-7 (2003) pdf. Creating Macrons for the Internet (2002) pdf. Te reo Maori in Information Technology. (Christchurch City Library). Maori Language is being used in computers, software and the Internet more and more all the university of maryland time. Many people think that te reo Maori is american university of central asia, not used in Information technology at all or not enough to university of dentistry continuing worry about. (2000) Te Reo Tupu Maori Dictionary (on CD). ISBN: 0473051915 (1998) ICT planning and tips for a natural disaster (Community Net Aotearoa): A civil defence emergency can occur unexpectedly at any time. Michigan State University? Having some basic communication and contingency plans in place prior to an emergency (2011) Email campaigns and group email (Community Net Aotearoa): Email campaigns are known by several different names including listserv, email subscription list, email list, e-newsletter and of maryland school of dentistry education, email distribution list. The important difference between an email (2011) Microsoft Mail Live (Community Net Aotearoa): Over the past decade many organisations will have become reliant on of maryland college, using Microsoft Outlook Express, the free email program that was bundled by default with Microsoft Windows (2011) The Internet is of maryland continuing education, running out of hall hours addresses (Community Net Aotearoa): This does not mean that the Internet will end, just that it has become so popular that a new form of addresses will begin to be implemented. (2011) Geographically Diverse Organisations – Guidelines for an Online Strategy (Community Net Aotearoa): Creating an online national web presence can be a daunting and time-consuming task not to university school of dentistry continuing education mention the costs that are attached to such a project. If not planned out correctly, it can do more harm than good for your organisation in university of maryland clothing, terms of branding (2010) Getting the most from Skype (Community Net Aotearoa): Skype is a free communication tool that allows you to make discounted phone calls and school continuing education, SMS, talk via voice/video or text over the Internet. Michigan State? (2010)

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Madjid Zerrouky – Sous le signe du drapeau noir : histoire et presence du jihad en Syrie. Posted on of dentistry novembre 14, 2012. « Il n’y a pas d’athees dans les tranchees » – Cummings. (Baatan, Philippines, 1942) Avertissement : des liens contenus dans l’article peuvent renvoyer vers des sites et/ou forums jihadistes ; j’ai choisi de ne pas mettre ceux qui renvoient vers les contenus les plus violents (en gras avec une etoile). I- Intro : Minoritaires, mais de plus en plus bruyants. II – Offensives armees, contre-offensive culturelle. . University Soccer Schedule? Une guerre contre les populations sunnites. . Of Maryland Education? Une insurrection sunnite, et des combats qui renforcent la religiosite et ses symboles. . Dorms Youtube? La question des financements exterieurs. III – Un terreau historique – l’islamisme arme en Syrie depuis 1975.

. University Continuing Education? Al-Taliaa al-muqatila (1964-1982), la mere de tous les jihadistes. . Of Maryland Park? Quand Damas frayait avec les jihadistes : le retour du boomerang. – La base de donnees de Sinjar : Al-Qaeda et la Syrie. – De Nahr al-Bared a Damas, l’etrange trajectoire du Fatah al-islam libano-palestinien. – Les amnisties interessees de Bachar al-Assad. IV- Les grands groupes jihadistes aujourd’hui.

. School? Ahrar al-Sham, la petite armee. . University Youtube? Liwaa al-Umma, la « legion etrangere libyenne » V – Entre deux eaux : des katibas islamistes dans l’Armee syrienne libre. Post-sciptum : Liwaa al-fourqane sur le baril de poudre du Golan. Post-scruptum 2 : Les groupes d’Alep de Jabhat al-Nusra, Ahrar al-Sham et kataeb al-Tawhid annoncent un accord en vue de l’etablissement d’un Etat islamique et rejettent la Coalition nationale syrienne (18/11/2012) « Aidez-nous ou nous nous allierons avec Al-Qaeda. Of Maryland School Continuing? Nous ne voulons pas d’eux ici, mais si personne ne nous aide, nous nous tournerons vers eux », declarait debut aout Abou Amar, un chef de la brigade islamiste Al-Tawhid, deja peu farouche a l’egard des formations les plus radicales (ce qui, nous le verrons, ne s’est pas arrange depuis), peu apres l’entree de ses forces dans Alep. Le coup de gueule d’un rebelle alors exaspere par l’afflux au compte-gouttes de munitions et d’armes en provenance de l’exterieur ? Ou le simple constat que certains ont l’air mieux servis d’autres ? Deux mois plus tard en tout cas, un rapport confidentiel americain deterre par le New York Times affirme que ce ne sont pas les armes qui manquent ; elles sont bel et bien livrees aux insurges, par l’Arabie Saoudite et, surtout, le Qatar, mais elles atterrissent dans les arsenaux des groupes les moins frequentables… « Les groupes de l’opposition qui recoivent la majorite de l’aide letale sont precisement ceux que nous ne voulons pas voir mettre la main dessus », declare ainsi un officiel anonyme. State University International? Et de pointer le manque total de transparence autour de ces livraisons d’armes et l’absence de controle sur les groupes qui les recoivent.

La conclusion vire a l’angoisse : la peur que les jihadistes, mieux armes, soient en position de force dans le cas d’un conflit pour le controle du pays apres la chute du regime d’Al-Assad. Les jihadistes purs et durs sont minoritaires, ne representant, selon les estimations les plus communement admises, que 10% des effectifs d’une rebellion armee qui compte entre 40 000 et 70 000 hommes en armes. Of Dentistry Education? Mais on michigan university international center bookstore commence a les retrouver sur les lignes de front les plus sensibles du pays. University Of Maryland Of Dentistry? De la frontiere turque,ou les drapeaux noir et blanc du Califat accueillent le visiteur au poste de Bab al-Hawa, « cogere », par la brigade Al-Farouq et les radicaux d’Ahrar al-Sham, a la bataille strategique de Maarat al-Noaman, verrou controlant l’acces a Alep depuis le centre et le sud du pays ( et dont depend a terme le sort de la garnison du regime defendant la grande agglomeration du nord) , ou les combattants d’Ahrar al-Sham, toujours, bien armes, font desormais partie du paysage et du dispositif rebelle – comme a Salaqib, Al-Houla… Dans, et autour d’Alep, c’est Jabhat al-Nusra – une quasi-franchise d’Al-Qaeda dont la marque de fabrique mediatique est l’attentat-suicide a la voiture piegee, qui s’incruste sur le champ de bataille. Of Miami Dorms Youtube? Apres ceux de Deiz ez-Zor, du nord de Hama et de la region de Homs, son premier bastion.

Transprovinces aussi, la division Al-Haq, dirigee par un vieux routier de l’islam radical syrien, Abderahmane Suways, issu du Hizb al-Tahrir… On pourrait faire un inventaire a la Prevert de tous les groupes ou sous-groupes en activite sur le sol syrien (nous reviendrons dans le detail sur les principaux) et sur leur capacite deconcertante a s’y mouvoir. Of Maryland School Continuing? Il reste, que, bien que divises en maintes chapelles concurrentes – meme s’il leur arrive de cooperer -, les jihadistes semblent etre entres dans une dynamique ascendante, en tant que force militaire, mais aussi par leur impact culturel vis-a-vis du reste du mouvement rebelle dont de plus en plus de factions adoptent, si ce n’est le discours, du moins les codes. Offensives du regime, contre-offensive culturelle. Nous sommes fin octobre a Homs, le general Issam Zahreddine, bras dessus, bars dessous avec ses sbires de la Garde republicaine, parade dans les rues du quartier de Qarabees et pousse la chansonnette : « On legalise la mort des sunnites » – Un exemple derisoire, s’il en faut, des moeurs de la tres « nationale » Armee arabe syrienne et du soi-disant regime laique d’Al-Assad. Exemple derisoire mais effet miroir ; si les images de jihadistes circulent a foison, celles, non officielles, des troupes du regime, moins. International Center? Sauf, qu’on ne peut bien voir les premieres en oubliant les secondes, qui les ont precedes dans le film des abimes syriennes. Flashback, printemps 2011. University Of Maryland Of Dentistry Continuing Education? En ces temps-la, dans le sillage de la province de Deraa, des dizaines de milliers de manifestants bravaient les balles aux quatre coins du pays ; des Kurdes manifestaient en solidarite avec Hama, des Druzes organisaient des sit-in a Sweidiya pour que cesse la repression a Homs ; on dining virginia tech defilait a Tartous, en pays alaouite, au nom des libertes publiques.

Il etait question d’un pays uni (« Wahed, wahed, wahed, el chaab al-souri wahed » « un, un, un, le peuple syrien est un », scandait-on dans les rues), des revendications « pas claires » comme dit le Front al-Nusra aujourd’hui…) la clique de Bachar al-Assad etait denommee « nidham » – regime – et non « taghiya », apostats, comme on university of dentistry education entend aujourd’hui; de drapeaux, il y avait l’officiel d’alors, puis, sans doute par prisme libyen, l’ancien embleme de la Syrie pre-baasiste fut adopte, brandi aux cotes de ceux de l’Egypte, Tunisie, Turquie. University Of Central Anthropology Articles? Mais pas, ou peu, de traces des emblemes blancs ou noirs sigles « Il n’y a de Dieu qu’Allah »… Il y a bien eu un printemps syrien, essentiellement citadin (hormis Deraa), quand il n’y avait pas encore 30 0000 victimes, avant que Bachar al-Assad n’acheve de faire sortir le djin confessionnel de sa theiere et que le pays ne soit dechire par un conflit militaire proteiforme. La revolte syrienne, nee de revendications democratiques et sociopolitiques, s’est ainsi aussi muee en guerre civile, par bien des aspects confessionnelle, en raison du comportement, depuis bientot deux ans, de la dictature assadiste ; mais aussi de l’environnement international, car la guerre civile syrienne est aussi une guerre sous influence. L’ultramajorite des victimes sont tombees dans des regions sunnites : Au 5 novembre 2012, 32 894 personnes avaient trouve la mort dans le pays, dont 28 300 civils. University School Of Dentistry? Et force de constater que l’on n’est pas egaux devant la mort selon ou l’on habite… et donc, sa confession : la premiere des dynamiques confessionnelles du conflit est celle des enterrements : 6 921 personnes ont par exemple ete tuees dans le gouvernorat de Homs, a majorite sunnite, contre 51 dans celui voisin de Tartous, alaouite ; 1972 personnes ont ete tuees dans le gouvernorat de Damas, 6305 dans celui de la campagne de Damas (Rif Dimashq), 3 053 dans celui de Deraa, le gouvernorat a majorite de druze de Sweida, qui leur est frontalier, n’a connu que 25 victimes. Ms Cs Deadline Clothing? Plus au nord, 4 599 personnes ont ete tuees dans le gouvernorat d’Idlib, 3 800 dans celui d’Alep, 2696 dans celui de Hama, quand celui de Lattaquie (mixte alaouite, chretien et sunnite) qui les borde a l’ouest, n’a a deplorer « que » 614 morts. L’insurrection est devenue, de fait, sunnite, et les combats ont renforce la religiosite et ses symboles. Les figures de l’opposition en exil issues de minorites religieuses souvent mise en avant – les chretiens George Sabra (elu president du CNS), Michel Kilo… -, tout comme les forces politiques traditionnelles – dont les directions etaient aussi a l’exterieur – et les figures de la societe civile se sont retrouvees de fait marginalisees par la militarisation de la crise. University Of Maryland Continuing? La majorite des combattants armes sont sunnites, souvent issus des zones rurales, periurbaines ou banlieues des grandes villes – les perdants de la Syrie des Al-Assad – des gouvernorats ou se concentrent les violences. La rebellion qui, au depart, s’etait armee dans une perspective et dans une dynamique d’autodefense face aux forces de securite comprend aujourd’hui plusieurs dizaines de milliers de combattants repartis dans 250 a 350 groupes armes : des katibas , « brigades », qui se sont constituees sur une base essentiellement territoriale et sans base ideologique particuliere ou definie.

Les noyaux jihadistes qui ont essaime, a part, etaient tres minoritaires. University Youtube Music? Le vocabulaire employe etait meme, au depart (comme nous le verrons plus bas avec l’exemple des brigades Al-Farouq de Homs), du ressort du registre nationaliste. School Education? Ce n’est qu’a partir de l’hiver 2011 que l’imagerie religieuse, voire islamiste, a commence a gagner en visibilite. Asia Articles? Un marqueur identitaire, et donc sectaire, avant d’etre ideologique. Of Maryland? Comme un denominateur commun, culturel et historique des combattants et une source de reconfort spirituel en temps de guerre. Le journaliste libano-americain Nir Hosen, l‘un des premiers a couvrir l’insurrection sur le terrain, avait meme percu, au debut de l’annee, une certaine defiance des militants armes sur le terrain envers les Freres musulmans et les propositions d’aide interessee venant d’autres pays arabes, craignant d’etre manipules, tout en relevant une montee de la pratique religieuse parmi ces hommes. Union Hotel? Ce qui leur donnait foi, courage et des elements de « discours ». University Of Maryland Of Dentistry Continuing Education? Dans cette region conservatrice, l’irruption de la guerre n’a fait qu’encourager ce refuge dans la religion et ses eventuelles derives. At Purdue? Et encore plus l’identite de l’agresseur : le regime baasiste, issu de la minorite alaouite (et deja, a ce titre, honni par les sunnites rigoristes), et allie a l’Iran… Un regime qui, pendant des mois, a pu massacrer en toute impunite des civils, et face a une opposition menant, au depart, un combat solitaire et sans armes. Des lors, tout militant extremiste pouvait legitimement esperer n’avoir qu’a se baisser pour ramasser quelques fruits. University Of Maryland Continuing? D’autant que Bachar al-Assad a opportunement lache dans la nature les plus dangereux d’entre eux dans le cadre d’amnisties et d’ouverture politique (sic) – et surtout dans le souci de jouer la carte islamiste et d’effrayer l’Occident – en deux temps, au printemps 2011, avec notamment Abderahmane Suways, qui, comme on of miami music l’a vu plus haut ne s’est pas contente de rentrer chez lui pour y cultiver son potager (aux dernieres nouvelles, il fait le coup de feu a Homs) et en fevrier 2012 en liberant des dizaines de jihadistes, dont Abu Mussaab al-Suri, le cerveau suppose des attentats de Londres en 2005. Of Dentistry Continuing Education? (lire chapitre III).

La question des financements exterieurs : Hormis les Etats-Unis et la France, qui, officiellement, se contentait encore mi-novembre d’apporter une aide financiere aux structures civiles des zones liberees dans l’attente d’une levee de l’embargo sur les armes en faveur de la Coalition nationale syrienne, les pays qui offrent un soutien logistique, financier et militaire aux rebelles syriens sont sunnites : Qatar, Arabie Saoudite et, bien qu’etant un Etat d’une nature differente : la Turquie. American Of Central Anthropology Articles? Autres filieres non negligeables d’aide : celles des personnalites et organismes prives des pays du Golfe; ouvertement islamistes ceux-la, et qui, tout naturellement, atterrissent dans des mains… islamistes. University Of Dentistry Continuing Education? Un homme d’affaires et financier syrien avertissait mi-aout dans The Guardian : « Les commandants des Katibas font allegeance a qui les prend en charge […] les sources de financements de la diaspora syrienne n’etant pas unifiees ; l’argent va de main en main, se perd… il n’y a donc pas d’unification sur le terrain ». Une exception : les Etats, et surtout, l’Arabie Saoudite – dans un affrontement par procuration avec l’Iran – et le Qatar, emirat qui reve d’« incarner ainsi le wahhabisme du XXI e siecle » , et dont l’argent va de facon disproportionnee dans les poches des jihadistes salafistes : « Les systemes les plus organises sont geres par des groupes islamistes extremistes, ils ont le plus d’armes et de munitions, et ils obtiennent leur argent a partir d’une source unique [contrairement aux autres]. University Dorms Youtube? » Julien Barnes-Dacey, un expert au Conseil europeen des relations etrangeres, va plus loin : « Si les Saoudiens et les Qataris perdent la main sur les groupes qu’ils soutiennent, il y aura de grandes chances de retour de flamme. University Of Maryland Continuing Education? « « Blowback », le terme est une reference au soutien americain aux groupes jihadistes luttant contre les Sovietiques en Afghanistan… qui plus tard ont permis l’emergence d’Al-Qaeda. Entre les craintes americaines, l’incapacite chronique – dans l’attente de voir concretement ce que donnera la Coalition nationale creee a Doha – de l’opposition politique et armee « moderee » a s’unir et la multiplication des groupes et acteurs locaux sur le terrain, il n’est pas dit que des moyens, meme plus consequents, mis a la disposition des combattants « nationalistes », soient plus efficaces que ceux dont disposent les jihadistes sans une rationalisation des structures de commandement politiques et militaires.Un contraste, quant a la fluidite des financements, que resume bien un combattant d’Ahrar al-Sham de la province d’Idlib dans une interview au Time Magazine : « L’ASL a plus de moyens que nous sur le papier, mais ce qu’ils percoivent reste en Turquie et n’arrive pas aux revolutionnaires ici. International Center? Nous, quand nos soutiens nous envoient 100 livres, on of maryland school of dentistry continuing education a 100 livres. Cornell Women's Soccer? » la montee en puissance de l’ideologie salafiste est evidemment a situer dans ce contexte particulier de guerre civile, mais elle a aussi rencontre terreau historiquement fertile, car l’islamisme politique comme sa composante armee ne sont pas un corps etranger venu se greffer a la revolution syrienne ces dix-huit derniers mois. Of Maryland School Of Dentistry Education? Ils ont une histoire, presque un demi-siecle d’opposition, d’affrontements, d’insurrections avortees et de manipulations du regime syrien.

L’islamisme arme en Syrie depuis 1975 : Al-Taliaa al-mouqatila, la mere de tous les jihadistes. Il y a trente ans, une premiere insurrection islamiste : Longtemps symbole de la barbarie du regime, le martyr de la ville de Hama, en 1982, a marque par un massacre – 10 000 a 20 000 morts – la fin d’un affrontement arme entre les Freres musulmans syriens, debordes par des structures plus radicales, et l’Etat bassiste. Entre-temps, sous le coup de la repression, la confrerie est aussi la proie a de serieuses secousses internes. Cornell? Qui conduisent en 1972 a un affrontement entre une aile moderee dite de Damas, donc, dirigee par Issam Attar, et celle, plus radicale, dite d’Alep-Hamma, emmenee par Abdelfattah Abu Ghouda, partisane d’un durcissement ideologique accru et d’une confrontation avec le regime. Cette fracture au sein de la confrerie, il y a trente ans, n’a pas fini de modeler le paysage syrien. University Education? Le nord et le nord-ouest du pays sont depuis cette epoque des bastions d’un conservatisme sunnite culturellement attise par cette fameuse aile radicale des Freres musulmans, qui a su profiter d’un terreau fertile : region rurales (hormis les agglomerations, a l’epoque non dotees de l’hinterland « rurbain » actuel d’Alep, par exemple, fruit du developpement et de l’exode rural), pauvres, delaissees et meprisees par le regime… Apparait d’ailleurs au grand jour, debut 1975, l’Avant-garde combattante (Al-Taliaa al-mouqatila), des cellules organisees sous la ferule d’un Hamaoui, Marwan Hadid – qui dirigea une tentative de soulevement a Hama, en 1964, qui s’acheva par la destruction de la mosquee centrale et des dizaines de morts – qui va rapidement agreger autour de lui des militants de l’aile de Hama-Alep presses d’en decoudre avec le regime, au point que son organisation sera rapidement consideree comme un courant des Freres musulmans et plus tard, et a tort, leur branche armee – Meme si les deux organisations ont de fait tisser des liens naturels et que le groupe de Hadid a beneficie de l’infrastructure de la confrerie. Al-Hadid, apres la repression de 1964, est persuade que les Freres musulmans ont failli et qu’il faut une avant-garde militante aux avant-postes du combat contre le regime et qu’il a la capacite de servir d’aiguillon et d’entrainer la base de la confrerie avec lui. Dining Virginia Tech? Il recontextualise a la sauce wahabite la nature du regime de Hafez al-Assad: le pouvoir de la clique alaouite ne serait qu’un heritier des Qarmates , une secte ismaeliste et ordre militaire millenariste qui avait combattu le califat abasside au Xe siecle et est responsable du sac et du pillage de La Mecque en 930, bref l’alpha et l’omega de la fitna, notion musulmane designant le desaccord et la sedition, et qui met a l’index depuis que l’islam existe en tant qu’entite politique tous les schismes et par, extension, toutes les tendances non-sunnites. Continuing? Bref, cette premiere opposition radicale au regime baasiste pose les facteurs religieux et confessionnel comme ligne de rupture.

Et elle se distingue des le debut par son refus de tout dialogue avec les forces politiques non-islamistes (lire plus bas). En tout etat de cause, la mort, dans les geoles d’Al-Assad, du fondateur d’Al-Taliaa, vers la fin 1975-debut 1976, ne fera que precipiter un passage a l’acte… D’autant que plus que le regime est enlise militairement a cette epoque au Liban, et que les islamistes syriens beneficient d’un soutien des Moukhabarat de l’Irak voisin et ennemi. University Schedule? Suivent trois annees d’escarmouches qui vont deboucher une confrontation d’ampleur entre Al-Taliaa, Freres musulmans et le regime a partir de 1979. Le 16 juin, 83 cadets de l’ecole d’artillerie d’Alep sont massacres par Al-Taliaa, une operation dirigee par Adnan Aqla, qui deviendra plus tard le leader du groupe. University Of Dentistry Continuing Education? Un massacre qui ouvre une sequence de deux annees d’attentats et de guerilla urbaine dans les villes du centre et du nord du pays.

A Alep, entre 1979 et 1981, 300 fonctionnaires, militaires, universitaires ou religieux alaouites sont tues par des groupes armes, qui « innovent » en ayant recours a des attentats a la voiture piegee. Le 8 mars 1980, a l’occasion du 17e anniversaire du parti Baas, les grandes villes sont paralysees par une greve generale et des manifestations qui degenerent en affrontements. Dining? Le regime va alors reagir en envoyant des dizaines de milliers de soldats ecraser la revolte dans le nord. University Of Maryland Education? Avec, a la cle, une serie de massacres : Jisr al-Shoughour (9 mars, 200 morts), en reponse a un raid d’islamistes contre un village alaouite, Souq al-Ahad a Alep (13 juillet, 192 morts), Al-Masharqah, a Alep, (11 aout, plus d’une centaine de morts), et enfin le massacre d’Aqyol, toujours a Alep, avec l’execution de 2 000 jeunes… Au mois de septembre, l’insurrection est defaite dans la region d’Alep. University? Entre-temps, le regime a execute 1 152 Freres musulmans detenus dans la prison de Palmyre, le 17 juin. Of Maryland Education? Des lors, l’armee et les forces de securite vont se retourner vers le deuxieme bastion des Freres musulmans : Hama. Au niveau politique, Al-Taliaa al-mouqatila, durant l’annee 1981, tente de reconcilier, si ce n’est de refederer les deux ailes de la confrerie, Hama-Alep et Damas. University College Deadline? Cette derniere, semble un temps donner son accord au principe de la lutte armee et soutenir logistiquement ses freres du Nord par « necessite d’autodefense », d’abord, et ensuite parce qu’elle pense, en cette annee 1981, que le regime est malgre tout aux abois et que son noyautage de l’armee va porter ses fruits. University Of Maryland School Of Dentistry Continuing? Sauf que rapidement, les deux tendances vont a nouveau diverger, les « politiques » travaillant en meme temps a la constitution d’une coalition large avec les autres forces de l’opposition, dont la gauche.

Les Freres musulmans (l’aile de Damas etait majoritaire) finissent par se dissocier d’Al-Taliaa, qui multiplie alors les attentats a la bombe a Damas, au moment ou s’approche l’epilogue de l’affrontement entre islamistes et regime, a Hama. University Ms Cs Deadline? Les Freres estiment, apres le demantelement de leurs cellules dans l’appareil securitaire et l’eloignement de la perspective d’un putsch, que l’affrontement arme perdu et denoncent l’aventurisme d’Al-Taliaa. University Of Maryland? Trente apres, le ressentiment de la confrerie a l’egard des militants les plus radicaux demeure, en temoigne l’interview donnee par leur controleur general, Mohamad Farouk Tayfour, au quotidien Al-Hayat, le 18 janvier 2012, rappelant que « nous avions condamne le massacre de l’ecole d’artillerie, qui n’a pas ete commis par l’un des notres » , il revient sur Hama : « Al-Taliaa s’etait preparee a une confrontation militaire, mais nous avons pense que c’etait une erreur. Dining? C’est Adnan Aqlah qui a entraine la ville dans la confrontation, qui [a suscite] une reponse a la violence du regime et de la colere. University School? Mais je vous assure que la decision de la confrerie etait d’epargner a la ville un massacre. University Of Maryland College Deadline Clothing? Nous avons considere cette confrontation comme un echec […] . University Of Maryland Continuing? Le regime avait prevu le massacre, et Al-Taliaa ne voyait pas la situation telle qu’elle etait. Dining Hall Virginia Tech? » Le 3 fevrier au matin, une patrouille de l’armee tombe dans une embuscade dans Hama et; tres vite, c’est l’escalade, la ville, declare liberee par les islamistes (apres l’execution de 70 a 100 notables par un tribunal islamique), sera assiege et methodiquement pilonnee et detruite et nettoyee par plus de 12 000 soldats loyalistes pendant trois semaines. School Of Dentistry Continuing? Une tactique qui rappelle celle, plus pres de nous, utilisee contre certains quartiers de Homs en fevrier-mars 1982. Of Miami Dorms Youtube Music? Al-Taliaa al-mouqatila sera rayee de la carte. Of Maryland School Of Dentistry Continuing Education? Quand aux Freres musulmans, toutes tendances confondues, ils vont etre poursuivis et methodiquement demanteles par les Moukhabarat dans les mois et annees qui suivent. Les Freres musulmans ne sont jamais remis de l’insurrection de 1975-1982, ne parvenant plus a reconstituer une infrastructure politico-organisationnelle dans le pays comparable a celle qu’ils avaient mis en place avant Hama, devenant de fait, une opposition en exil.

Ce qui explique en grande partie le fosse qui separe actuellement la confrerie des autres groupes politiques et militaires actifs sur le terrain. Le vide politique – dans l’espace islamiste – cree par la faiblesse de ce courant sur le terrain a egalement sans doute faciliter et aider les autres courants islamistes a se developper et prosperer plus facilement dans le cadre du soulevement actuel, voire une revanche posthume d’Al-Taliaa al-mouqatila… dont les survivants, tout comme les ex-Freres musulmans qu’ils avaient entraine dans leur sillage, n’ont sans doute jamais pardonne a la confrerie sa « trahison » lors du massacre de Hama. Cornell Women's Schedule? On peut meme, a se sujet, oser voire dans les groupes jihadistes actuels une sorte d’Al-Taliaa al-mouqatila-bis, dans leur radicalisme et refus de collaborer avec les forces politiques traditionnelles. « La bataille pour un Etat democratique n’est pas notre probleme, nous nous battons pour un Etat islamique. University Of Maryland Of Dentistry Education? Nous sommes contre des elections, les hommes n’ont aucun droit a se gouverner, ils doivent se placer sous les ordres de Dieu […] Nous prefererions encore nous allier avec le regime qu’avec des partis politiques [sous-entendu democrates] , avec eux, nous n’aurons jamais d’Etat islamique. Cornell University Women's? » Damas utilsant des jihadistes… ou le retour du boomerang.

Si le regime s’est toujours efforce de traquer et de combattre avec acharnement « ses » islamistes, il n’en a pas toujours ete autant quand il s’agissait des autres, qui lui ont souvent servi d’arme de politique etrangere. University School? Mettons de cote la longue saga des mouvements palestiniens pro-Damas, le Hezbollah… qui aujourd’hui ont dans l’ensemble mis leurs distances avec Damas pour retrancher deux cas precis ou l’instrumentalisation de groupes jihadistes par Al-Assad a fini par se retourner contre lui. La base de donnees de Sinjar : quand Al-Qaeda en Irak cartographiait la Syrie… grace aux volontaires arabes que Damas laissait transiter par son territoire… Depuis les debuts de son occupation militaire de l’Irak, en 2003, Washington n’a cesse d’accuser Damas de soutenir l’insurrection contre ses troupes en laissant transiter armes et volontaires sur son territoire, voire en organisant directement leur transfert dans le nord et l’ouest de du pays. Cornell University Soccer? Le departement d’Etat et l’armee americaine pointant regulierement des liens entre les services syriens et des reseaux al-qaedistes actifs dans les provinces sunnites irakiennes, longtemps (du moins jusqu’aux annees 2005-2010) bastions de jihadistes locaux et internationaux. University Of Maryland School? Inutile de s’etendre plus sur le sujet. International Center Bookstore? Plus interessent, si l’on ose dire, sont les effets « pervers » de cette politique a l’aune des evenements actuels : l’arrivee non negligeable sur le territoire syrien d’hommes en provenance de l’Irak voisin venus preter main-forte aux insurges : parmi eux, des Syriens, plusieurs dizaines (sur les quelques centaines) a avoir combattu les forces americaines, des Irakiens, Yemenites… une nouvelle terre du jihad bienvenue alors que les islamistes armes sont en grande difficulte sur le terrain irakien. Et d’autant plus bienvenue qu’ils ont acquis certaines connaissances sur la Syrie en marge de leur combat en Irak.

C’est le deuxieme effet de l’arroseur arrose. University Of Maryland School Of Dentistry Continuing Education? Car ce qu’ignorait le regime de Damas (et il ne devait pas beaucoup s’en preoccuper alors), c’est que les jihadistes en transit chez lui tout comme ceux qui les receptionnaient de l’autre cote en ont aussi profite – directement ou par souci de securite, nous allons le voir – pour « parfaire leurs connaissances » sur la Syrie. Schedule? Tres bonne illustration de ce phenomene : la singuliere affaire dite des fichiers « Sinjar ». La base dite de Sinjar est une base de donnee faite a partir de documents captures dans cette ville du Nord Irakien en 2007 – et partiellement declassifiee et rendue publique par le Combating Terrorism Center de West Point – Elle decrit sous un nouveau jour cette Syrie « terre de passage des combattants d’Allah ». University School Education? Et eclaire bien cet effet boomerang a venir, l’expertise acquise par les reseaux jihadistes sur le pays d’Al-Assad (a commencer par comment s’y mouvoir…). Prudents, le Conseil de la Shura des Mujahidin et l’Etat islamique d’Irak soumettaient en effet les volontaires arabes qui les rejoignait a de veritables interrogatoires et retracait leur parcours ; les chefs jihadistes ont pu ainsi se constituer une veritable petite base de donnees sur les reseaux, trafiquants et individus « amis » ou pas, de l’autre cote de la frontiere. En 2006 et 2007, par exemple, ce ne sont pas moins de 600 « profils » de combattants etrangers venus en Irak qui sont etablis. Michigan University International? 42% ont cite un « contact » en Syrie ; beaucoup d’autres « au moins plusieurs ». Education? Les « interrogateurs » semblent particulierement curieux, ou mefiants, demandant aux volontaires de decrire physiquement leurs contacts, les tarifs demandes, l’impression generale laissee au combattant… L’ »administration » des katibas irakiennes a ainsi pu ainsi se faire une bonne idee des filieres, efficaces ou non, mises en place en Syrie.

Le tout ajoute aux liens et relations tribales et familiales entre grandes familles irakiennes et syriennes des deux cotes de la frontieres. Cinq ans plus tard, quand il s’est agi d’aller preter main-forte aux « freres » syriens aux prises avec Bachar al-Assad, certains n’ont pas du avoir beaucoup de mal a franchir la frontiere. Union At Purdue? Nombre d’informations essentielles pour un voyage confortable devaient etre proprement consignees dans leurs petits carnets de notes… De Nahr al-Bared a Damas, la curieuse saga du Fatah al-Islam libano-palestinien. Ce mouvement salafiste arme palestinien cree en novembre 2006 – et rejoint par d’autres volontaires arabes – fut a l’origine de la bataille du camp palestinien de Nahr al-Bared, entre le 20 mai et le 7 septembre 2007 – les combats internes les plus violents qu’a connus le pays du cedre depuis les annees de guerre civile (1975-1990). University Of Dentistry? Issu d’une scission du Fatah-Intifada – dit groupe Abou Moussa.

Un groupe lui-meme deja issu d’une scission du Fatah de Yasser Arafat, en 1983, a l’instigation de la Syrie – hormis chez Ariel Sharon, la haine obsessionnelle de Hafez al-Assad envers le dirigeant palestinien n’avait pas d’equivalent -, Fatah al-Islam fut fonde et dirige par Shaker al-Abssi, une vieille connaissance de Damas. Michigan State Bookstore? Al-Abssi fut en effet emprisonne par les Syriens vers 2004 apres s’etre livre a du trafic d’armes entre la Jordanie et la Syrie et avoir, semble-t-il, tente de lancer des operations armees contre les Israeliens sur le plateau du Golan. University Of Dentistry Education? Avant d’etre « libere » d’une facon « inexpliquee » en 2005, date a laquelle il rejoint… l’Irak combattre les Americains, et ou il fraye avec Abou Moussab al-Zarqaoui, chef d’Al-Qaeda au pays des deux fleuves. Dining Hall Hours Virginia? Et ce alors meme qu’il aurait ete implique dans l’assassinat du diplomate americain Laurence Foley a Amman en 2002 et condamne a ce sujet a mort par contumace par la justice jordanienne. Of Maryland Of Dentistry Continuing? Il ne sera evidemment jamais extrade par Damas… On retrouve donc Shaker al-Abssi comme par magie au Liban en 2007, ou on state lui prete une double attaque a la voiture piegee a Al-Aqla, dans le nord de Beyrouth, le 13 fevrier, qui fera 3 morts. Of Maryland School? Avant, qu’en mai 2007, il prenne le controle du camp palestinien de Nahr al-Bared pres de Tripoli… Bilan : trois mois de combat, 222 militants islamistes, 160 soldats libanais et 42 civils tues. University Schedule? Nombre de jihadistes se seraient infiltres dans le camp via la Syrie ou l’entremise de factions libanaises pro-syriennes, si l’on en croit les soupcons des Forces de securite interieures libanaises, le seul corps de securite du pays ayant toujours echappe au controle des allies de Damas et dont le chef en 2012, Wissam al-Hassan, a ete tue le 20 octobre dans un attentat a la voiture piegee qui porterait la signature des Syriens. En 2007, son predecesseur a la tete des FSI, le general Ashraf Rifi, accuse ouvertement, dans un cable a l’ambassadeur americain a Beyrouth Jeffrey Feltman, le regime de Damas d’etre derriere le Fatah al-Islam en s’appuyant sur des interrogatoires de prisonniers et des informateurs confirmant la connexion syrienne, entre autres…

Les Syriens, selon les promoteurs de cette these, se seraient appuyes et auraient utilise sur Fatah a-Islam comme un moyen de chantage pour faire echouer l’enquete sur l’assassinat de Rafic Hariri, ou du moins pour clairement signifier, par l’intimidation, au tribunal international qu’il n’avait pas interet a venir leur chercher des poux dans la tete. Toujours est-il que l’affaire du Fatah al-Islam va connaitre un premier denouement assez mysterieux. University Continuing? Les dirigeants du groupe vont d’abord, pour la plupart, reussir a s’exfiltrer du camp palestinien peu de temps avant sa chute. Cornell? S’en suit un silence radio qui dure… jusqu’au 27 septembre 2008 et l’explosion d’une voiture piegee a Damas qui tue 17 personnes dans un quartier chiite. University Of Maryland? Au terme d’une enquete express, les autorites syriennes mettent la main sur les poseurs de la bombe : 10 militants du Fatah al-Islam, dont la propre fille de Shaker al-Abssi, Waffa… auteurs d’une confession devant les cameras de la television syrienne (photo). Comment le groupe a-t-il pu organiser un tel attentat dans la capitale syrienne en 2008 ? Mystere. University College Park Deadline? Les membres du Fatah al-Islam se seraient-ils venges en se retournant contre leurs anciens « allies », estimant avoir ete trahis au Liban a Nahr al-Bared ? Nombre de questions resteront sans reponse. School Of Dentistry Continuing Education? Quand a Shaker al-Abssi, il meurt – opportunement ? – en octobre lors d’un accrochage avec les forces de securite syriennes.

Ses anciens camarades sauront en tout cas se rappeler au bon souvenir de Bachar al-Assad a partir du printemps de 2012 en apportant leur soutien a l’un des groupes jihadistes en lutte avec le regime syrien : Jabhat al-Nusra. Les amnisties interessees de Bachar al-Assad. Le 15 janvier 2012, dix mois apres le debut la revolte syrienne, le regime annonce une amnistie : le decret legislatif 10/2012 stipule ainsi qu’elle est octroyee pour « la totalite de la peine s’agissant des crimes mentionnes par les articles 285, 286, 287, 291, 294, 307, 308, 327 et 328 du code penal de 1949?, « la totalite de la peine concernant les crimes figurant dans le decret legislatif 54/2011 qui encadre le droit de manifester de maniere pacifique ». Dining Hours Virginia Tech? L’effet d’annonce et le charabia juridico-repressif qui le suit vont masquer l’un des coups fumeux dont Damas a le secret. University Continuing Education? Car l’ amnistie va concerner des gens fort eloignes des evenements : des dizaines de jihadistes. Dining Hall? A commencer par le plus symbolique d’entre eux, Abu Moussaab al-Souri, sorti des geoles a la meme periode. University Of Maryland? Il avait ete arrete au Pakistan en novembre 2006, avant d’etre livre par la CIA aux autorites syriennes. University Music? Ancien d’Al-Taliaa al-mouquatila de 1976 a 1982. University Of Maryland? Il rejoint apres l’Afghanistan, ou il sert meme de sorte d’attache de presse a Oussama ben Laden avant le 11 Septembre, permettant a des reporters occidentaux d’acceder au chef. University Of Miami? Soupconne d’avoir « eu l’idee » des attentats londoniens et d’avoir conseille Al-Zarqawi, chef d’Al-Qaeda en Irak, il est surtout l’un des theoriciens du self-jihadisme, le passage a l’acte individuel, eu Europe notamment. University Of Maryland? Une theorie qu’il exposa longuement dans un manifeste publie en ligne peu avant son arrestation : Appel a une resistance islamique globale.

Pour Yasser al-Siri, directeur de l’Islamic Observation Center, cite alors par TheArabDigest.com , « le regime [cherchait] peut-etre a islamiser la revolution, pour l’ecraser de l’interieur. Hall Hours Tech? » Ou a clairement signifier aux Occidentaux qu’il etait pret a relacher dans la nature tous ceux qui seraient susceptibles de les combattre, sur l’air d’apres moi le deluge. University Of Maryland Education? Si l’on n’a pas de nouvelles, depuis, d’Abu Moussab al-Souri, il est peu probable que ses condisciples aient regagne leur penates – a l’image du chef de Liwaa al-Haq (lire plus haut). Cornell Soccer? Combien sont-ils a se battre aujourd’hui sur les differents fronts du conflit syrien ? Les groupes jihadistes sur le terrain. Jabhat al-Nusra : l’ombre portee d’Al-Qaeda. « Pour l’amour de la revolution, il faut detruire ce groupe […] ou ils vont faire ce qu’on fait les bolcheviks en Russie : exterminer les autres revolutionnaires. University Of Maryland School Of Dentistry Education? » Le site Yalla Souriya. C’est sans doute l’un des deux groupes les plus dangereux pour la stabilite d’une Syrie post-Al-Assad. Le Front al-Nusra proclame sa naissance, via une video postee sur un forum jihadiste le 24 janvier 2012. University Of Miami Dorms Youtube Music? Une « Declaration au peuple de Syrie de la part des mujahidin de Syrie sur les champs de bataille du jihad ». University Of Maryland School Continuing Education? Son chef autoproclame, Al-Fatih Abou Mohamed al-Golani – une reference claire au plateau du Golan, dont une partie est occupee par Israel depuis 1967 – y annonce la constitution du Front d’al-Nusra, membre de « l’insurrection musulmane » , dont « les combattants affluent des fronts du jihad ». Women's Schedule? Un vocabulaire qui le place clairement dans le champ du « jihadisme internationaliste ». Au debut, beaucoup, dans les milieux de l’opposition, doutent de l’existence meme du groupe, y voyant une manipulation, une creature des Moukhabarat du regime.

Assez rapidement, pourtant, le nouveau venu jouit d’une certaine popularite dans la communaute jihadiste mondiale, avec, notamment, l’entree dans la boucle, du cheikh Ousama al-Shihabi (photo), alias Abou Zahra al-Zoubaidi, chef du Fatah al-Islam palestino-libanaisgim -qui, pour le coup connaissaient bien le regime (lire plus haut) – qui lui donne son onction et appelle les jihadistes a le rejoindre. University Of Maryland Continuing Education? Le chef jihadiste libanais donnait par ailleurs regulierement de la voix depuis l’automne 2011 sur des forums tels Hanein*, Ansar al-Mujahideen* ou Al-Massada*, appelant salafistes et jihadistes a prendre les armes, se coordonner et commencer a etablir la charia en Syrie. Les cellules d’Al-Nusra lancent des operations a travers le pays, avec une signature : l’attentat suicide. University Of Miami Dorms Youtube Music? Deux voitures sont lances contre un immeuble des forces de securite a Alep le 10 fevrier ; le 17 fevrier, ce sont les renseignements de l’armee de l’air a Damas qui sont vises… Le groupe va aussi recevoir le soutien d’ideologues jihadistes influents et populaires, dont cheikh Abou al-Mundir al-Shinqiti. La presence du groupe va aussi se faire sur le terrain, plus conventionnel, du harcelement et des operations de guerilla contre les forces du regime avec le recours de plus en plus intensif, a partir du printemps, aux mines artisanales telecommandees (IED) visant les convois de l’armee. University Of Maryland Continuing? Il semblerait d’ailleurs que la montee en puissance et en professionnalisme du mouvement sur l’axe Al-Qusair-Homs-Maarat al-Noaman est allee de pair avec une jonction entre le noyau initial, stricto sensu syrien, regroupe autour d’Al-Golani, et des cadres jihadistes experimentes, palestiniens et libanais, issus du Fatah al-Islam apres l’appel d’Al-Shihabi. En avril, les forces de securite syriennes, annoncent la mort d’Abdelghani Ali Jowhar, militant du Fatah al-Islam recherche au Liban, a Al-Qusair, qu’il avait rallie avec une trentaine d’hommes. Of Miami Dorms Music? Une mort confirmee par Al-Shihabi.

A la meme epoque, des sources militaires libanaises annoncent qu’un cadre d’Al-Qaeda, Tawfiq Taha – commandant des brigades Abdullah Azzam, et 6 autres membres du Fatah al-Islam, ont quitte le camp palestinien de Ain al-Hilwe, pres de Sidon, et se sont infiltres en Syrie. La montee en puissance militaire du groupe sur ce theatre d’operations depuis le printemps peut etre chronologiquement verifiee a travers la profusion de videos qu’il poste. University Of Maryland School Of Dentistry Continuing? De l’IED, on michigan university center bookstore passe a l’embuscade et au siege de positions de l’armee ; des quelques militants masques du debut, on school passe au deploiement de plusieurs dizaines de combattants sur des operations complexes, coordonnees par talkies-walkies et telephones satellites. Depuis, bien d’autres etrangers ont rallie la region. Cornell University? Le 26 octobre a Binnish (une dizaine de kilometres d’Idlib), Jabhat al-Nusra organise un meeting « populaire » pour feter l’Aid. University Of Maryland Continuing Education? A la tribune, ces deux combattants saoudiens, dont l’intervention filmee mise en ligne par Al-Nusra a ete supprimee depuis. University Of Central Asia Anthropology? Lors de ce meme rassemblement, un enfant chante des louanges a Ben Laden… Autre lien, celui a avec l’Etat islamique d’Irak (ISI), confederation jihadiste neo-al-qaediste, a l’autre bout du pays: la region de Deiz-Ezzour.

Grace a laquelle Al-Nusra (qui s’est signale des juin en mediatisant l’execution sommaire de 13 « chiens ») a non seulement beneficie de l’experience au combat de cadres d’Al-Qaeda venus du pays voisin, mais en a surtout fait une carte de visite lui permettant d’attirer des decus d’autres factions qui agissaient jusque-la sous l’appellation d’Armee syrienne libre. University Of Dentistry Education? Le journaliste Ghaith Abdul-Ahad a pu constater de visu cette attractivite a l’occasion d’un reportage pour le quotidien britannique The Guardian en juillet en passant quelque temps avec un bataillon commande par un ancien officier ayant quitte l’ASL, Abu Khudr, et ses troupes, qui occupent plusieurs villages de la province et qui dit tout le bien qui pense de ses nouveaux allies. Michigan Center? Un autre responsable de l’ASL les decrit d’ailleurs comme de « tres bons combattants », t out of maryland school of dentistry education, en etant effraye par leur propension aux executions sommaires… Aujourd’hui, avec ses quelques centaines de combattants dans la province de Deir Ez-Ezzour, Al-Nosra serait l’un des groupes les plus actifs militairement, selon un militant de la ville, ancien commandant de deux brigades de l’ASL, Hadj Abou Bakr, joint par la journaliste Mona Mahmoud le 11 octobre. Dining Hours Tech? « Les 80 unites de l’ASL, dont 18 sont reellement actives, passent leur temps a publier des communiques ou a stocker des munitions, les vrais combattants sur le terrain sont les islamistes […] les gens commencent a soutenir les organisations jihadistes, plus que l’ASL ». University Of Maryland School Education? L’affirmation est peut-etre exageree (les sources video recentes montrent demontrent l’activite d’autres groupes, dont Liwaa al-Umma – lire plus loin), mais elle reflete l’inquietude ambiante. Le Front Nord : Al-Nusra dans la bataille d’Alep. Autre front militaire et mediatique pour Al-Nusra, la bataille pour le controle de la grande agglomeration du Nord, debutee fin aout par une offensive des rebelles. Of Maryland College Ms Cs? La aussi, les combattants « lookes de Moujahid » sont sortis de l’ombre pour les premieres lignes. University Of Maryland School? Lors d’une rare rencontre avec un journaliste d’Al Sharq al-Awsat, leur commandant, Abou Ibrahim, qui disait fin aout avoir plus de 300 hommes sous ses ordres, reconnaissait beneficier « d’un certain soutien venu de l’exterieur » ; et s’il assurait ne pas avoir jusque-la recouru a des attentats-suicides, il n’en ecartait pas la possibilite, ce qui sera chose faite le 3 octobre avec une double attaque, place Al-Jabari, en secteur gouvernemental, qui fait pres de 50 morts. Autre « fait d’armes », la revendication de l’execution sommaire de soldats gouvernementaux apres la prise de la caserne de Hanano, publiee sur Al Manara Al Baida*, le canal mediatique du groupe.

L’activisme d’Al-Nusra et ses exactions n’ont pas l’air de perturber plus que cela les brigades Al-Tawhid, principale force combattante rebelle dans l’agglomeration et son arriere-pays, qui court jusqu’a la frontiere turque. Union Hotel At Purdue University? Mais pourrait-il en etre autrement ? Al-Tawhid renvoyant directement au concept d’unicite d’Allah, un b.a-b.a salafiste rabache depuis la naissance de ce courant…. Pis, dans une interview accordee a Al-Jezira, leur commandant qualifie les combattants de l’organisation de « freres » et souhaite la bienvenue a tous ceux qui combattent le regime sur le terrain… Cette collaboration entre Al-Nusra et les autres brigades de l’ASL ne se limite pas a la ville d’Alep : le 1er novembre, plusieurs unites de l’armee libre se sont alliees aux jihadistes d’Al-Nusra et d’Ahrar al-Sham pour attaquer la base aerienne de Taftanaz (dans le gouvernorat d’Idlib), une position gouvernementale strategique puisqu’elle abrite les 253e et 255e escadrons, soit la quarantaine d’helicopteres Mi-8 qui ravitaillent les garnisons assiegees du regime dans le nord du pays. Of Maryland School Of Dentistry Continuing? Sa chute, conjuguee a une autoroute Damas-Alep devenue quasi impraticable pour les convois de l’armee syrienne, isolerait encore un peu plus les positions de cette derniere dans la region. Michigan International Center? Cette operation montre encore a quel point les « Mujahidin », loin d’etre isoles, participent a des combats decisifs. University School Education? Ici : les preparatifs de l’assaut contre la compagnie de defense aerienne de Doueyla, tombee le 2 novembre.

Difficile de rater l’autre grand groupe « independant » dont la dynamique semble elle aussi ascendante et qui opere dans le nord du pays : les Kataeb Ahrar al-Sham. College Park Deadline Clothing? A premiere vue la plus puissante faction jihadiste, leur profil semble – dans l’attente de plus amples precisions de leur part – egalement plus « traditionnel », une sorte de salafisme et jihadisme national – ce qui, en soi, peut deja etre considere comme une difference doctrinaire avec Al-Nusra, meme si elles accueillent elles aussi des combattants etrangers . University Of Maryland? Autre specificite curieuse, si l’on ose dire, ces brigades sont probablement les premieres a deployer sur le terrain les fameux missiles sol-air reclames a cor et a cris par l’opposition… (un Strela. Hall Hours Tech? apparait a 1’05 sur la video qui suit), en plus de mortiers, vehicules blindes et chars recuperes lors de combats avec les forces gouvernementales. University Of Maryland Continuing Education? Les katibas d’Ahrar al-Sham ne seraient d’ailleurs pas completement etrangeres aux recents « deboires » de l’aviation du regime, de moins en moins souveraine a basse altitude (au moins 5L39 abattus les trois dernieres semaines d’octobre, selon un decompte source de l’Air Combat Information Group) et qui recourt de plus en plus a des raids effectues a haute altitude. Bien que ne communiquant pas officiellement sur le sujet, elles multiplient sur le terrain les operations communes avec Al-Nusra, et font preuve, comme ces derniers, d’une farouche independance envers les autres structures politco-militaires – tels les conseils militaires regionaux – mises en place par les groupes armes et militants se reclamant de l’Armee syrienne libre. Cornell Schedule? « Ils sont extremement professionnels et discrets, ils collaborent avec nous lors de combats contre les forces du regime, mais ils n’acceptent aucun ordre. School Of Dentistry Education? Leurs armes […] sont meilleures que les notres », reconnaissait un rebelle d’Alep en aout. University Music? Le groupe admet d’ailleurs des financements exterieurs et n’hesite pas a evoquer publiquement ses bienfaiteurs des pays du Golfe, dont des fonds koweitiens, par exemple, rassembles par le cheikh Hajjaj : 400 000 dollars en mai ; 400 000 euros en juin pour le Front des revolutionnaires (voire plus bas)… C’est a partir du printemps 2012 que les brigades commencent a reellement apparaitre « publiquement », bien que leur activisme sur le terrain semble remonter aux quasi premieres heures de la revolte, elles pretendent d’ailleurs etre la premiere organisation a s’etre armee dans le pays, « n’ayant jamais eu d’illusions par rapport aux manifestations et sit-in pacifiques face a un regime sectaire menant une guerre a la communaute des croyants » – Il semblerait en tout cas qu’elles sont issues de premiers noyaux jihadistes s’organisant des le debut 2011, voire de cellules dormantes plus anciennes. Of Maryland? A l’inverse d’Al-Nusra qui, jusqu’a il y a peu, se contentait de communiquer via des forums jihadistes. Dorms Music? les Ahrar al-Sham mediatisent a outrance leurs operations via un site internet, un compte Twitter, etc. University School Of Dentistry Continuing? – Les Ahrar al-Sham restent un brin sibyllins quant a leur projet politique, se bornant a affirmer leur volonte « d’etablir un regime islamique en Syrie » ; tout en pretendant vouloir « respecter les droits des minorites » – On ne peut qu’en douter.

Car outre une profusion de videos postees et repostees sur YouTube vantant ses operations militaires, le groupe intervient et est surtout regulierement cite sur les forums jihadistes internationaux, dont « Hanein » (cotoyant les groupes radicaux les plus durs, dont Al-Nusra et les multiples franchises d’Al-Qaeda) , ou il est suivi attentivement et respecte par la communaute jihadiste), ou en celui de Jhuf, en urdou, qui « donne » plus habituellement dans le taliban. Adoubees, les Ahrar al-Sham le sont aussi par le Cheikh wahabite Adnan al-Aroor, un sunnite syrien ne Hama et qui vit en Arabie Saoudite. University Of Maryland Park Ms Cs? Et auteur d’une profession takfiriste qui en dit long sur sa vision « pacifiee » d’un futur post-Bachar : « Je jure par Allah que nous jetterons les cadavres des Alaouites qui se sont dresses contre nous aux chiens. School Of Dentistry Continuing Education? » Une de plus. Of Miami Youtube Music? Sachant que Ahrar al-Sham dispose de trois katibas actives en pays alaouite ou a ses frontieres (Noussour Al Sahel, Obada ibn al-Samet, Nassrat al-Madhloum dans la region de Lattaquie), ou zones de peuplement alaouite et sunnite sont souvent a portee de kalashnikov… Le Conseil national syrien (CNS) s’est rapidement dissocie formellement du nouveau venu sur l’air, qui ne mange pas de pain, du « bien sur que nous sommes au courant » et en reaffirmant sa preeminence politique sur toute initiative dans le pays. University Continuing Education? Tout en se gardant bien de se positionner politiquement sur le fond. Hall Virginia Tech? « Grace » en soit donc rendue a l’un de ses membres, Frere musulman de son etat, Mohamed Sarmini, pour avoir caracterise la « chose » : « Le principal objectif de ce Front est d’organiser un soutien militaire et financier aux islamistes combattant sur le terrain », ajoutant que le Front en question agirait en coordination avec le CNS et les forces de l’ASL. University? Une declaration plutot troublante alors que le CNS ne cesse de clamer son intention d’unifier la resistance armee dans le pays.

Mais qui donne du credit aux rumeurs persistantes qui font etat de tensions grandissantes au sein des Freres musulmans syriens, la force majoritaire du CNS, entre d’un cote le groupe dit d’Alep, au pouvoir dans la confrerie jusqu’en 2010, et celui de Hama, qui en a depuis pris la direction. State University International? Les uns et les autres donnant l’impression de parier sur leur « cheval militaire » en prevision de la chute du regime. Of Maryland Of Dentistry? Lire a ce propos Divided They Stand, excellente etude sur l’opposition syrienne du journaliste Aron Lund pour la Fondation europeenne d’etudes progressistes. Toujours est-il qu’Ahrar al-Sham semble avoir mis en veilleuse a l’automne son Front, dont le site internet n’est d’ailleurs mis a jour que rarement. University Of Miami Dorms Music? Et il semblerait qu’en guise de fronts unitaires, nombre de groupes aient ete purement et simplement satellises, integres, voire avales par les brigades, ce qui, peut-etre, a ete in university of maryland of dentistry continuing education fine le but de la manoeuvre. Issus d’une matrice nationale, leurs dirigeants sont tres peu connus. Of Maryland College Ms Cs Deadline Clothing? A commencer par leur commandant, Abu Abadallah al-Hamaoui, qui ne s’exprime que par communique. University? Au 5 novembre 2012, Ahrar al-Sham revendiquait 58 katibas en activite a travers le territoire.

Meme si les realites operationnelles de ses unites sont tres diverses (d’une vingtaine de combattants a 200 pour les plus puissantes), il n’est pas imprudent d’evaluer leur effectif total a, au moins, plusieurs milliers de membres, principalement actifs dans les regions de Homs, Idlib et Alep – mais, a noter, une seule unite « solitaire » dans la region de Deir-Ez-Zor, bastion d’Al-Nusra. University? Une force militaire cela etant dit non negligeable dans l’avenir. School Education? L’assaut, le 2 novembre, contre la base aerienne de Taftanaz, tout comme les combats de Maarat al-Noaman, avec utilisation de roquettes, de mortiers et meme des chars dont dispose aujourd’hui le groupe en est une illustration. Dans les zones liberees, le groupe s’attelle aussi a un autre travail, societal, celui-la. Union Hotel University? Outre les cours de justice appliquant un droit plus ou moins inspire de la charia qui se multiplient dans les regions controlees par les revolutionnaires – pas forcement jihadistes -, Ahrar al-Sham innove en investissant les champs de l’humanitaire, mais aussi de l’education avec l’ouverture de Madrassas pour enfants ou elles professent leur breviaire salafiste. School Of Dentistry? Comme ici dans la region d’Idlib, ou les cours specialises du groupe ont pour but de remettre dans « le droit chemin une generation sacrifiee » La petite legion etrangere libyenne de Liwaa al-Umma. Il faut retourner a Tripoli, capitale de la Libye, et a l’ete 2011 pour remonter aux sources de la « division de la communaute des croyants » ou de la nation islamique. University Of Miami Dorms Youtube Music? Voire meme avant, du cote de Nalut, dans les montagnes de l’Ouest libyen. Of Maryland School Of Dentistry? En ces temps-la, donc, les forces speciales de Qatar entrainaient ce qui allait etre la premiere unite rebelle a entrer dans la capitale libyenne, alors toujours tenue par les forces de Kadhafi : la Brigade Tripoli. Union Hotel At Purdue? A sa tete, un telegenique citoyen irlandais d’origine libyenne, Mahdi al-Harati, jusque-la prof d’arabe a Dublin et dont le seul fait d’armes connu fut sa participation a la flottille pour Gaza en 2010.

Apres la chute de la capitale libyenne, il est elu a son conseil militaire comme adjoint d’Abdelkrim Belhadj – un ancien chef du Groupe islamique combattant libyen – et sous les yeux doux (les cameras pour le coup) d’Al-Jezira. Mais a l’automne, ils perdent de leur influence suite a la crise securitaire et les affrontements entre katibas de Thuwar a Tripoli. University Of Maryland School Of Dentistry Education? Il fait le voyage en Syrie en octobre-novembre, en compagnie d’Abdelkrim Belhadj, toujours, officiellement en « mission universitaire » ; Liwaa al-Umma serait sa reponse a une demande pressente de combattants syriens : « Ils m’ont demande si je pouvais les aider a s’entrainer et a s’organiser. College Ms Cs Clothing? J’ai accepte. Of Dentistry? » Mignon, mais un peu court. C’est en juin que le groupe proclame « publiquement » sa naissance, en video (ci-dessus) et par une proclamation de foi dans laquelle il declare, outre son attachement « au jihad sur le chemin de Dieu pour elever la parole d’Allah », a « defendre la Umma contre les agressions », sa promesse de « Cooperer avec tous pour l’etablissement d’un pouvoir islamique juste elu par la communaute des croyants » ainsi que travailler a « sa renaissance » (Ennahda). Un discours islamiste, mais assez vague, Harati declarant d’ailleurs a qui veut l’entendre qu’il n’est pas un jihadiste, mais « un universitaire conscientise combattant par solidarite avec ses freres » . Mais comme souvent, avec les groupes islamistes armes, a force de vouloir ratisser large, on of miami dorms youtube music finit toujours par croiser un lievre : celui-ci s’appelle Abdallah Azzam, Palestinien, compagnon de Ben Laden et grand theoricien du jihad global devant l’Eternel (l’unite d’Al-Qaeda canal historique syrienne porte d’ailleurs son nom), dont Liwaa al-Umma a poste une video pour agrementer son appel (ci-dessous) aux jeunes musulmans a rejoindre « les terres du jihad « au pays d’Al-Sham ».

Entre-temps devenu « cheikh », Harati est a la tete d’une petite armee a l’effectif revendique – et exagere semble-t-il – de 6 000 hommes, essentiellement dans le gouvernorat d’Idlib, a « 90% Syriens », dit-il. School Of Dentistry? L’encadrement restant libyen et arabe. Soccer? Et, au vu des videos postees et des reportages consacres au groupe (Al-Jezira toujours), il semble quand meme disposer de moyens consequents, aux regard des standards de la rebellion, qui tranchent avec l’image de bon samaritain venu faire, au depart , de l’humanitaire : mitrailleuses 14,7, mortiers… en sus des specialistes en communication, logistique… Le tout mis en place en quelques mois. Liwaa al-Umma commence a operer au-dela de sa base d’origine d’Idlib, avec la creation de « franchises ». Of Maryland School? Comme a Deir Ez-Zor, ou son groupe local entretient des relations tendues avec le conseil militaire de la ville, si l’on en juge aux accusations mutuelles d ‘ »abandon des premieres lignes » et munitions livrees, ou pas, aux uns et aux autres. Michigan University International Center? Petit apercu des echanges sur place, un bon exemple de la confusion qui regne dans certaines regions syriennes : – Liwaa al-Umma, le 27 octobre : « La ville souffre depuis quatre mois de toutes les injustices et oppressions possibles et imaginables, mais le conseil revolutionnaire de Deiz ez-Zor n’a pas apporte une balle ni soutenu financierement la cite. University School Of Dentistry Education? Pas plus qu’il n’a soutenu les katibas qui tentent de forcer la route de la ville (la ligne ‘Al-Jazira) » – Reponse d’un dirigeant la katiba Al-Hamza : « Avec tout le respect que je vous dois, je vous ai personnellement livre au nom des conseils 13500 balles d’AKM, 2500 de PKS, 32 RPG, 400 obus de 14.7, 400 de Doushka, 12 500 balles de M16. Asia Articles? Sachant en plus que nous, la division Jaafar al-Tayar, rattachee au conseil revolutionnaire, n’avons jamais quitte les premieres lignes ; vous ne nous mentionnez jamais, et vous de nous avez jamais livre ne serait-ce qu’une balle recuperee sur le champ de bataille… » Ambiance.

Pour le reste, si le groupe assure beneficier du soutien de financiers prives, en particulier du Koweit, qu’il remercie regulierement sur sa page Facebook, on university of dentistry continuing ne peut s’empecher de regarder du cote, la encore, du Qatar. Of Miami Dorms Music? Question d’histoire et d’ADN de Liwaa al-Umma – Al-Harati traine d’ailleurs et paradoxalement son histoire libyenne comme un boulet chez certains de ses detracteurs islamistes qui n’hesitent pas a l’etiqueter « agent de Doha », voire, supreme insulte… de la CIA. Qu’a cela ne tienne, Liwaa al-Umma ne cache pas ses ambitions, y compris politiques : le groupe a l’intention de se doter d’une aile « civile » dans la perspective de l’apres-Assad. Les « freres libyens » : petits coups de main et grandes ambitions, en somme. Of Maryland School Of Dentistry Continuing Education? Du moins pour leurs protecteurs. Union Hotel At Purdue University? Reste a voir comment ils parviendront a s’inserer dans les recompositions a venir au sein des groupes armes et politiques sur le terrain. Les katibas islamistes de l’Armee syrienne libre. Actif sous le nom-parapluie de l’Armee syrienne libre, il ne semble pas que ce groupe obeisse pour autant a grand monde. Of Maryland School Continuing? Les « faucons » sont nes en septembre dans le jebel Zawiya, une region de moyenne montagne situee au nord-ouest de l’autoroute Hama-Alep, et surtout l’une des premieres enclaves liberees par la rebellion armee du fait des difficultes d’acces pour les unites mecanisees de l’armee – ce qui a permis au groupe de beneficier assez rapidement d’une « safe zone ». Dining Hours Virginia? Ils ont ete fondes a Sarja par le cheikh Ahmed Aissa al-Sheikh aka Abu Aissa, dont le pere est l’un des « disparus » de l’ecrasement de la premiere insurrection islamistes au tournant des annees 80. University Of Maryland School Of Dentistry Continuing Education? Suivront Daoud (44 ans) et Abbas (33 ans), ses deux freres, tues les 4 juin et 14 aout 2011.

Un destin familial tragique qui rend Abu Aissa d’autant plus respecte comme chef de guerre. Of Central Asia Articles? « Nous aimons la mort autant que vous aimez la vie » est d’ailleurs l’un des grands leitmotivs de Souqour al-Sham. Aujourd’hui dans le top 5 des unites rebelles en termes d’effectifs : plus de 6 000 hommes revendiques en activite dans le jebel Al-Zawiya, dans les regions d’Idlib, de Rif Hama, Alep, Ariha, Khan Shakhyoun, Maraat al-Noaman, Ariha, Saraquib et Saramin… Soit un territoire strategique couvrant les voies de communications entre Homs et Alep ainsi que les routes remontant vers la Turquie. Le groupe qui, jusqu’ici, acceptait un peu du bout des levres le Conseil national syrien comme un representant de la revolution, n’a jamais accepte de se placer sous son autorite, et encore moins sous celle de la faction de l’Armee syrienne libre representee par le colonel Riad al-Assaad, longtemps cantonne en Turquie et rentre en octobre dans le pays. Of Maryland School Continuing Education? Il ne cache d’ailleurs pas son hostilite envers les Freres musulmans, quand bien meme il ne le dise qu’en termes diplomatiques et entre les lignes : dans une interview accordee au site du groupe, Abu Aissa exprime ainsi ses reserves envers « les actions menees par certains membres du CNS. At Purdue? Dont les decisions ne [l’]engagent pas. School? C’est nous qui sommes sur le terrain et sommes donc les mieux places pour apprehender le contexte que nous vivons ». State International Center? Circulez… Islamiste dans sa propagande generale (Abu Aissa est pour un Etat islmique) la rhetorique employee et le look de ses combattants – Souqour al-Sham est egalement visiblement assez lie a la Commission islamique du Levant (a laquelle renvoie son site web), une ONG salafiste disposant de solides relais en Jordanie et ans le Golfe, le groupe emprunte les « chemins jihadistes » dans certains de ses modes d’action. University Of Dentistry Education? C’est l’un des rares (avec Jabhat al-Nusra) a recourir aux attentats-suicides, qu’il n’hesite pas a mettre en scene et a filmer (comme ici a Idlib) : Debut novembre 2011, dans le quartier de Bab Amr, a Homs, apparaissent au grand jours des hommes qui, pendant plusieurs mois, vont devenir les visages de la resistance armee au regime, jusqu’a personnifier l’Armee syrienne libre. University Park Deadline Clothing? Dirigee par un jeune lieutenant, Abdelrezzak Tlass, deserteur de l’armee et neveu de l’ancien et inamovible ministre de la Defense de Hafez al-Assad, la katiba al-Farouq va resister jusqu’en fevrier aux assauts des forces loyalistes contre ce quartier de la ville, qui en feront le symbole du martyr des zones civiles syriennes. Of Maryland School Of Dentistry Education? La brigade Al-Farouq devenant, a cette epoque, l’unite la plus mediatisee de la resistance armee.

Mais l’histoire, meme tragique, etait peut-etre un peu trop belle, car sitot Bab Amr tombe, des langues d’autres commandants de l’ASL ont commence a se delier, certaines denoncant notamment la propension qu’avait eu le bataillon Al-Farouq a faire cavalier seul, son usage systematique de la violence a l’egard de ses adversaires ou concurrents politiques et a son refus de se coordonner avec les autres forces rebelles de Homs, a commencer par les 24 brigades unifiees de son conseil militaire. Dining Hall Hours? Ainsi, dans un echange de mails entre un responsable rebelle de la ville et le president du CNS de l’epoque, Borhane Ghalioun, revele dans le cadre des » SNC leaks » par le quotidien libanais Al-Akhbar, le premier fait le compte rendu au second d’une reunion des commandants militaires de l’insurrection a Homs. University School Continuing Education? Ces derniers, dans un document en 9 points, vont jusqu’a accuser la brigade Al-Farouq du meurtre de combattants d’une autre unite rebelle a Bab Sbaa. American University Of Central Asia Anthropology Articles? Un exemple parmi d’autres dans un requisitoire qui accuse le groupe d’Abdelrezzak Tlas, qualifie de corps etranger a la ville aux financements « exterieurs » ????? ?? ?????? ?? ?? ?? ????? ??? ???????? (???? ????? ????? ??????? ??? ??????? ????????? ?????? ???????) ???? ??? (???? ????) ???? ?? ???? ????????? ?? ???. ?? ????? ?????? ?? ????? ??? ???? ????????? ???? ??? ???? ?? ??? ?????? ????? ??????? ??? ???? ??????? ????????? ????? ?? ?????? ??????? ??? ???? ?????? ????? ????? ??? ?????? ????? ?? ???? ?? ??????? ??????? ?????? ?? ????? ???? ?? ??? ??????? ??? ????? ???????? ????? ????????.

????? ?????? ??????? ????? ??? ?????? ?????? ???????? ????? ???????? ???? ????? ?????? (24) ?? ??????? ????? ?? ??????? ???? ????? ??? ???? ????? ???????? ?? ????? ?????? ?????? ??????? ????? ?? ?????. Of Maryland Education? ????? ???? ??????? ?????? ????? ?????? ???? ?????? ???????? ??????? ?? ?? ????? ??? ???? ?? ??? ???? ??????? ???? ???? ??? ????? ??????? ??????????? ?? ?????? ????? ??????? ??????? ?? ???????? ?????? ??? ????? ?? ?? ???? ?????? ??? ??????? ??????? ?? ????? «????? ????? ???????» ?? ??????? ?? ?????? ?? ???????? ???????? ????? ??? ??????? ??????? ?????? ??? ??????? ???? ????? ????? ????????? ??????? ?? ???? ??? ?????? ???? ?? ????? ?? ???? ??????? ?? ???????? ???? ?????? ??????? ??????? ???? (5 ????? ?? ??? ?????? ?? «???? ???» ?? ??????? ?????? ???? ?????). La cohabitation entre les Al-Farouq – qui se sont depuis developpes dans le Nord (faruq al-shamal) et les autres forces – dont des groupes nationalistes – n’a pas l’air d’etre plus fraternelle ailleurs, notamment dans la region de Raqqa, ou ils ont provoque l’ire des autres groupes en prenant le controle (avec Ahrar al-Sham) du poste frontieres de Bab al-Hawa. Hall Tech? Et certains, activistes civils comme militaires, disaient debut octobre a un reporter du Time tout le mal qu’ils avaient l’air de penser de leurs nouveaux voisins au look salafiste, venus « d’ailleurs ». Quand a Abdelrazzaq Tlass, il a ecarte vers fin septembre-debut octobre, apres une improbable histoire d’adultere par telephone (….) qui en dit long sur le conservatisme ambiant chez les Al-Farouq. University School Of Dentistry? Il a depuis cree son propre groupe arme (encore un) : le Ier corps.

Car le bataillon Al-Farouq, devenu brigades, est egalement symptomatique du glissement progressif, visuel et rhetorique, d’un mouvement arme debute par des transfuges de l’armee allies a des civils qui maniaient au depart un phrase militaire, non-religieux et nationaliste a un groupe a l’apparence et au vocabulaire desormais islamiste. Dining Hall Hours Virginia Tech? Meme si, des le depart, a l’image d’une majorite de groupes armes syriens, il a choisi une signature aux referents exclusivement sunnites. Aujourd’hui, les barbes ont pousse, certains combattants se disent salafistes et expriment leur depit a l’egard de l’Occident, le logo du groupe, un drapeau revolutionnaire syrien, et le lisere « Armee syrienne libre », se sont vu adjoindre des epees croisees sur fond noir… rappelant les logotypes jihadistes. Of Maryland School? Meme s’ils ont – lire plus bas – toujours entretenu de bonnes relations avec le Conseil national syrien, contrairement a nombre de groupes qui n’ont cesse de la brocarder. Fortes aujourd’hui de plusieurs milliers d’hommes – certains avancent le chiffre de 10 000 – les brigades Al-Farouq, ont reagi fraichement a la naissance de la Coalition nationale syrienne a l’initiative de « la France et des Etats-Unis » « Pourquoi ses deux puissances n’ont-elles pas reconnu le Conseil national quand celui-ci refletait les aspirations des forces revolutionnaires, alors meme qu’elles avaient encourage sa creation ? » Font-elles mine de s’interroger. Schedule? « Qu’ont fait ces deux puissances pour aider reellement la revolution syrienne ? » La suite vaut avertissement : « Ce qui se passe aujourd’hui en Syrie ne doit pas etre un combat d’influence entre puissances etrangeres, regionales et arabes visant a dominer notre pays, c’est le combat engage par les Nouveaux Syriens, porteurs du message « La mort plutot que la soumission » contre toutes ces parties reunies. Of Maryland School Of Dentistry Education? » Le groupe semble decide a monnayer cherement ses acquis sur le terrain. Soccer Schedule? Il ne sera pas le seul. Post-scriptum : Liwaa al-Fourqane, sur le baril de poudre du Golan. Ce relatif nouvel arrivant dans la galaxie des groupes armes ne meriterait sans doute pas que l’on s’attarde plus que cela sur son cas si ce n’etait la zone tres sensible ou il opere : le Golan, ou les obus de mortier ont tendance a se perdre au-dela de la ligne de demarcation entre la Syrie et Israel et ou les incidents entre les Israeliens et « elements armes » commencent et pourraient se multiplier. Liwaa al-Fourqane, qui mene des operations sur une zone qui s’etend de Damas a Quneitra, n’est pas tres bavard et n’est pas, a l’heure qu’il est, un adepte de la plume – aucune profession de foi programmatique n’a ete rendue publique pour l’instant.

Difficile, donc, de le cerner. Of Maryland School Of Dentistry Education? A part via la profusion de videos rendant hommage a ses operations militaires – de la simple escarmouche a l’assaut d’un poste de l’armee en passant par » la collecte de prisonniers » du regime, ce qu’il semble affectionner particulierement. American University Asia Anthropology Articles? Reste que beaucoup dans l’attitude generale de ses membres et la rhetorique employee n’invite pas – mais on university of maryland school continuing education peut se tromper – a lui decerner la palme de la moderation. Au niveau organisationnel, Liwaa al-Fourqane s’inscrit dans la coordination armee d’Ansar Al-Islam (les partisans de l’islam), chargee de coordonner les operation rebelles dans la capitale sur le meme modele que les brigades Al-Tawhid a Alep. University Of Maryland Park Deadline Clothing? Et, exercice oblige ? Il dit s’appuyer sur des « financiers » venus du Koweit qu’il ne manque pas de remercier chaleureusement (video).

A suivre. Post-scriptum 2 : A Alep, l’union vers un Etat islamique (18/11/2012) Les principaux groupes jihadistes n’ont pas tarde a reagir, du moins a Alep et de concert, a la naissance de la Coalition nationale syrienne, reconnue comme seul « representant legitime du peuple syrien » par la France, l’Italie, le Royaume-Uni, la Turquie et les monarchies du Golfe. Of Dentistry Continuing Education? Le 18 novembre, dans un communique commun, les unites d’Alep de Jabhat al-Nusra, Ahrar al-Sham – dementies mollement par leur site national -, et Liwaa al-Tawhid (le principal groupe combattant dans l’agglomeration) ont annonce leur rejet de la nouvelle structure de l’opposition syrienne et de tout « projet etranger qui nous serait imposee par quelque parties que ce soit » ainsi que leur accord pour « l’etablissement d’un Etat islamique juste ».

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Ive never had a job so what should I use? Most of the templates above would suit your situation, but we suggest trying the Career Changer template because it emphasizes skills over the dates of soccer, your professional experience. (https://resumegenius.com/resume-templates/career-level-life-situation-templates#career-changer-templates) Best of luck! We suggest using the ‘Gatsby’ Template. Good luck with grad school! As far as style, we suggest our ‘Professional’ template.

In terms of format, if you want to include your restaurant experience, then you might want to consider using a functional format:https://resumegenius.com/resume-formats/functional-samples-writing-guide. Hope this helps! We suggest using our ‘Entry-Level’ template. Good luck with the internship! Good Day Resume Genius.I’m a midwife by profession an has worked in a military hospital for university school of dentistry 16 years in KSA.

I’m trying to apply as a home based ESL educator and hall tech, an email respondent . Since I’m from the medical profession, I’m having difficulty in choosing the perfect resume.The skill I know is school education more on the medical.,clerical which involes data entry for appointments and summary, interpreter and my part time informal english lessons to native speaking arabs. What template should I use? Try the ‘Murray’ template. University Of Maryland Park Ms Cs Deadline Clothing? Good luck! Hello. Of Maryland Of Dentistry Continuing? Which is good for university of maryland ms cs cabin crew applicant?

I have no many work experience in service. University Of Dentistry Continuing Education? So i want to highlight the other things. Thanks #128578; Take a look at our Flight Attendant resume sample: https://resumegenius.com/resume-samples/flight-attendant-resume-example You can download it and dining hours, input your own information. Which template would you recommend for a career in university of maryland school of dentistry education? Check out our teacher resume samples: https://resumegenius.com/resume-samples/teacher-resume-example You can download them and input your own experience.

Try using the ‘Freeman’ template. Best of luck on the promotion! Hi! What resume template would you recommend for a college freshman trying to michigan state apply for a competitive summer program with the USDA and of dentistry education, South Dakota State University? Sound like the ‘Entry-Level’ template would be a good fit for university asia anthropology what you’re trying to university school of dentistry continuing do. Good luck with the summer program. Hi! Which resume template would you recommend for someone trying to tap into the finance and dining hours virginia, accounting market. Looking for school of dentistry continuing education an entry-level position. You should go with the ‘Entry-Level’ template. Good luck with the american of central job hunt.

I have worked 32+ years as a nurse, the last 4 years taking care of of dentistry, my elderly father and online work. Now seeking to get back into american university anthropology articles the job market for extra income, not necessarily in the health field, just to earn some income and socialize. University Of Maryland School Continuing Education? What resume do you suggest? Try the ‘Job Hopper’ template. Music? Good luck with your job search! Hi! What resume template would you recommend for school education a 9th grader trying to apply for michigan university center a doctor (any)?? Apparently, resume making and interviewing is our project for the fourth quarter this year. I couldn’t find any clear examples on the web, and I was hoping you could help me out with what template I should use.. Try using the ‘Elegant 2.0’ template. Good luck on your project.

Yes, if you click the View all Resume Designs button and click the download link for university of maryland school the template pack of your choice. If you’ve never written a resume before, I’d recommend checking out our “How to university Write a Resume” guide to university continuing education get a clearer idea (it’s much more comprehensive than any answer I can give here). https://resumegenius.com/how-to-write-a-resume. Hit us up with any follow-up questions after giving that a read we’ll see if we can help further! Good luck! Hey there Margaret, In order to university youtube music best understand which template works, it’s a good idea to check out which resume format fits your particular needs; then you can take it from there. https://resumegenius.com/resume-formats.

All of the templates were created by professional resume writers, so it’s hard to go wrong with any of them — it just depends on your preference. Good luck! It really depends on what job you’re applying for. Since you have substantial work experience, try quantifying that in your resume (think: any numbers that a hiring manager can look at and better understand what you accomplished during your time working there). Check out this page and university of maryland school of dentistry, choose the one you find most fitting, that should be a good start: https://resumegenius.com/resume-formats. Good luck on the job hunt! Hey there hbil036, This way, you can focus on dorms youtube music, your skills qualifications critical to the job application. As an aside, you may want to look into whether you’re qualified to get back into accounting after that many years outside of the field. I understand that some regulations and rules change over university school of dentistry education the years — it may just be a matter of taking a test or updating your certifications, but I’m not certain. If that doesn’t seem to be a problem then go with the functional resume for sure.

Good luck on university international, the job hunt! If you are lacking in of maryland school continuing education major experience, I’d recommend using a reverse chronological format for your resume. Our “Classic” template on this page should do the university of miami trick: https://resumegenius.com/resume-templates/ Good luck at the job fair! I recommend you first check out university our internship resume sample page: https://resumegenius.com/resume-samples/internship-resume-example. Afterwards, feel free to choose any format – just use a comprehensive education section instead of a professional experience section, and you should be good. Good luck landing that internship! Share Free Downloadable Resume Templates Our code geeks and hotel, HR experts are proud to introduce our new Free Resume Builder software to help you land more interviews in today’s competitive job market. We provide HR-approved resume templates, built-in job description bullet point phrases to university of maryland education choose from, and easy export to MS Word and PDF. Get awesome job opportunities sent directly to your inbox.

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Accounting -Under the university school continuing education, Sarbanes-Oxley Act of virginia, 2002, Unit 3 Discussion: Management Assertions. Under the Sarbanes-Oxley Act of 2002, corporate officers and directors are personally responsible for the reliability of their company’s financial statements. Lawmakers believe that most cases of fraud and accounting dishonesty stem from corrupt corporate leaders. Therefore, as a provision of the Act, Chief Executive Officers (CEOs) and Chief Financial Officers (CFOs) must personally certify that the statements fairly represent company operations and comply with the provisions of the university continuing, Securities Act of 1934. University Women's Soccer! But what exactly does it mean to certify these documents? Specifically, it means that management is university education, asserting that the numbers in university park ms cs clothing, the financial statements signify the following as they pertain to transactions, and events: (AICPA, 2013) Occurrence.

Transactions and events that have been recorded have occurred and pertain to the entity. Completeness. All transactions and events that should have been recorded have been recorded. Accuracy. Amounts and other data relating to recorded transactions and events have been recorded appropriately. Of Dentistry Education! Cutoff.

Transactions and events have been recorded in the correct accounting period. Classification. Transactions and events have been recorded in the proper accounts. Additionally, management is asserting the cornell women's soccer, following about the account balances: (AICPA, 2013) Existence. Assets, liabilities, and equity interests exist. Rights and obligations. The entity holds or controls the rights to assets, and liabilities are the obligations of the entity. Continuing Education! Completeness. All assets, liabilities, and university, equity interests that should have been recorded have been recorded.

Valuation and allocation. Assets, liabilities, and of maryland school of dentistry continuing education, equity interests are included in the financial statements at appropriate amounts and any resulting valuation or allocation adjustments are appropriately recorded. And finally, management asserts the following with regards to the presentation and disclosure of the financial statements: (AICPA, 2013) Occurrence and rights and obligations. Disclosed events and transactions have occurred and of maryland park, pertain to the entity. Completeness. All disclosures that should have been included in the financial statements have been included. Classification and understandability.Financial information is appropriately presented and described and disclosures are clearly expressed.

Accuracy and valuation. Of Maryland School Of Dentistry Continuing! Financial and other information are disclosed fairly and at appropriate amounts. Readthe following litigation release from the state university center bookstore, SEC website about the Lernout Hauspie Speech Products, Inc. fraud case. http://www.sec.gov/litigation/litreleases/lr17782.htm. If this link is unavailable, please use the following URL from the Securities and Exchange website: http://www.sec.gov/litigation/litreleases/lr17782.htm. Discuss -In your initial post, please discuss the following: The Management assertions for Sales that the university of maryland continuing, auditor should be most concerned with. Dining Hall Hours Tech! The Management assertions for Accounts Receivable that the auditor should be most concerned with. Be sure to explain you the reasons for selecting each assertion. University School Of Dentistry Continuing Education! Are there any other management assertions that the Learnout Hauspie top brass falsely put forth?

I need 4 discussion boards done, each only needs a be a paragraph or two. all have instructions and dorms music, info needed. University Of Maryland Of Dentistry! Each have different scenarios to choose from, you only need to pick one for cornell university, each! Visit the AICPA website www.aicpa.org. Select ResearchStandardsProfessional Code of of dentistry continuing, Conduct from the menus. Once you have reached the Professional Code of Conduct page,Select Section 100 – Independence, Integrity and Objectivity,then SelectSection 100-1 Conceptual Framework for AICPA Independence Standards. Read through the specific expectations. Next read through each of the michigan university international center bookstore, scenarios below. Education! Each of the situations involves a possible violation of the AICPA’s Code of Professional Conduct. Choose one of the scenarios and indicate whether it violates the Code with regard to Independence.

Explain your reasoning and be sure to cite the specific section of the code that supports your opinion. Jessica Rabbit, CPA, has given business advice to her audit client, Cotton Inc., a privately held company. She has analyzed the financial statements, and advised expansion plans. She has not participated in any management decisions. Mustang Auto Parts, Ltd., a privately held company has asked their accountant, James Dean, CPA, to advise and help implement a new internal control system. Mustang would like Dean to organize the hiring and training of the new employees.

Mustang will make the final hiring decisions based upon Dean’s recommendations. Once the system is in place, Mustang will supervise the employees. Monkey See- Monkey Do, a large manufacturer of children’s clothing, chose Johnson Johnson to do next year’s audit. Kevin Johnson, one of the firm’s partners, owns 500 shares of Monkey stock. When the firm was investigating the possibility of bidding for the Monkey audit contract, Mr. Johnson placed his shares of stock into a trust. Smith and Associates audits a neighborhood association in which the college deadline clothing, parents of an associate of the firm own a rental property. The home is material to the parents’ net worth, and the associate participates in the audit engagement. Kim Chou, a sole practitioner, audited San Francisco Bread Co.’s, financial statements for university of maryland of dentistry education, the year ended March 30, and university of maryland college ms cs deadline, was issued stock by the client as payment of the audit fee.

Chou sold the stock before commencing fieldwork planning for the audit of the next year’s financial statements. Dippin’ Donuts requires an audit for the current year. However, Dippin’ has not paid Jessica Rabbit, CPA the fees due for tax services performed two years ago. Of Maryland School Of Dentistry Continuing! Dippin’ issued Rabbit a note for the unpaid fees, and she proceeds with the audit. University Ms Cs! Choose one of the following scenarios.

Readthrough the university of maryland school of dentistry, scenario. Identifywhat category of law and which specific legal action is appropriate: Breach of of miami youtube music, contract, negligence, gross negligence, fraud or willful violation. Decide which of the above defenses the of maryland school education, auditor would be most successful taking and of maryland college ms cs clothing, explain why. Instructions:Scenario 1: Hockey Stick Inc. engaged Jessica Rabbit Associates to assist in an initial public offering. Rabbit Assoc. audited the financial statements and gave an unqualified opinion. One of the Rabbit Associates had discovered some misstatements, but the firm believed that they were not material in university of maryland continuing, nature. Jimmy Olsen purchased some of the Hockey Stick stock on the day it was issued. Subsequent to university of central anthropology the issue, but before the registration effective date, the misstatements became public and the stock price plummeted. University School Of Dentistry! Olsen lost his entire investment.

Now Olsen wants to sue Jessica Rabbit Associates for not disclosing the misstatements in university, the audit report. What category of law and civil action will be most successful? What legal defense should Rabbit Associates use? Be sure to fully explain your responses.Scenario 2: In another case, Jessica Rabbit Associates audited the financial statements and gave an of maryland of dentistry unqualified opinion to Legendary Corporation. Only one report was issued to Legendary, as they did not indicate that they would use the audited financial statements for any other purpose than shareholder reporting. Berkshire Bank loaned Legendary Corporation $500,000 based on the strength of the audited statements. Subsequently, Legendary defaulted on the loan. Berkshire Bank would like to bring a case against Rabbit Associates for not uncovering misstatements that would have indicated Legendary’ s subsequent insolvency. Asia Articles! What category of law and specific legal action would be most appropriate?

What legal defense should Rabbit Associates use? Be sure to fully explain your responses.Respond to school of dentistry continuing education at least two classmates whose responses differ from your own. Discuss why you agree or disagree with their responses. Anthropology! Is there anything you can add or take away from their responses? You must respond to of maryland of dentistry education questions and comments that your classmates make to your own information posted.Your discussion postings will be graded on content, clarity, understanding, and depth as well as on your level of participation. Hall Tech! Unit 3 Discussion: Management Assertions. Under the Sarbanes-Oxley Act of 2002, corporate officers and directors are personally responsible for the reliability of their company’s financial statements. Lawmakers believe that most cases of university of maryland of dentistry education, fraud and accounting dishonesty stem from corrupt corporate leaders. Therefore, as a provision of the Act, Chief Executive Officers (CEOs) and Chief Financial Officers (CFOs) must personally certify that the statements fairly represent company operations and comply with the provisions of the Securities Act of 1934.

But what exactly does it mean to certify these documents? Specifically, it means that management is asserting that the numbers in the financial statements signify the following as they pertain to transactions, and events: (AICPA, 2013) Occurrence. Transactions and events that have been recorded have occurred and pertain to the entity. Completeness. All transactions and cornell university women's schedule, events that should have been recorded have been recorded. Accuracy. Of Dentistry Education! Amounts and other data relating to virginia recorded transactions and events have been recorded appropriately. Cutoff. University! Transactions and dining hall hours tech, events have been recorded in the correct accounting period.

Classification. Of Maryland Of Dentistry Continuing Education! Transactions and events have been recorded in the proper accounts. Additionally, management is asserting the following about the account balances: (AICPA, 2013) Existence. Assets, liabilities, and equity interests exist. Park Ms Cs Clothing! Rights and obligations.

The entity holds or controls the rights to assets, and liabilities are the obligations of the entity. Completeness. All assets, liabilities, and equity interests that should have been recorded have been recorded. Valuation and university of maryland, allocation. Assets, liabilities, and equity interests are included in the financial statements at appropriate amounts and any resulting valuation or allocation adjustments are appropriately recorded. And finally, management asserts the following with regards to the presentation and disclosure of the dorms youtube music, financial statements: (AICPA, 2013) Occurrence and rights and obligations. Disclosed events and university school continuing education, transactions have occurred and university of miami dorms youtube music, pertain to the entity. Completeness. All disclosures that should have been included in the financial statements have been included. Classification and understandability.Financial information is university school of dentistry, appropriately presented and described and disclosures are clearly expressed.

Accuracy and valuation. Financial and other information are disclosed fairly and at union university appropriate amounts. Readthe following litigation release from the SEC website about the school of dentistry continuing, Lernout Hauspie Speech Products, Inc. fraud case. http://www.sec.gov/litigation/litreleases/lr17782.htm. Hotel University! If this link is unavailable, please use the following URL from the Securities and Exchange website: http://www.sec.gov/litigation/litreleases/lr17782.htm. Discuss -In your initial post, please discuss the following: The Management assertions for university of maryland of dentistry, Sales that the union hotel at purdue university, auditor should be most concerned with. The Management assertions for Accounts Receivable that the auditor should be most concerned with. Be sure to explain you the reasons for selecting each assertion. Are there any other management assertions that the Learnout Hauspie top brass falsely put forth? Unit 4 Discussion: Internal Control Deficiencies. In order for an auditor to assess whether a company’s internal control over financial reporting is effective, there needs to be guidelines for defining insufficient controls.

The Public Accounting Oversight Board (PCAOB) has established these guidelines in Auditing Standard No. 5 An Audit of Internal Control over Financial Reporting that is Integrated with an Audit of Financial Statements.According to the Standard, there are three classifications for ineffective controls. (AS5, 2003) The first is simply called a deficiency.A deficiencyexists when the design or operation of a control does not allow management to prevent or detect misstatements on of maryland school of dentistry continuing education a timely basis. Michigan University Bookstore! There are two versions of university of dentistry continuing education, this type of deficiency: a deficiency in design, and a deficiency in operation. A deficiency in asia anthropology articles, designexists when an existing control is not properly designed so that, even if the of maryland continuing education, control operates as designed, the control objective would not be met. A deficiency in operationexists when a properly designed control does not operate as designed. (AS5, 2003, Appendix A, ¶5) A material weakness is a deficiency such that there is university international center bookstore, a reasonable possibility that a material misstatement of the company#8217;s annual financial statements will not be prevented or detected on a timely basis. (AS5, 2003, Appendix A, ¶7) Finally, a significant deficiency is a deficiency that is less severe than a material weakness, yet important enough to merit attention by those responsible for oversight of the of maryland continuing, company#8217;s financial reporting. (AS5, 2003, Appendix A, ¶11) Read Auditing Standard No. 5, paragraphs 62-70. These paragraphs address the specific criteria for evaluating identified internal control deficiencies. Navigate to the following link.

Once on the page scroll down to paragraph 62.http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_5.aspxNote:If this link break, please go to this website: http://pcaobus.org and navigate to Standards and of miami dorms youtube, find AS No. 5. Choose one of the following scenarios and education, discusswhether there is a control deficiency, material weakness or a significant deficiency. Be sure to dining virginia support your position with a reference to the appropriate paragraph in AS No.5.Scenario A Legendary Corporation uses a standard sales contract, but sales personnel have authority to university of maryland continuing modify the terms of the contract to suit each client. The nature of the modifications sometimes affects the women's soccer schedule, timing and amount of university of maryland school, revenue that is of central anthropology articles, recognized. The individual sales transactions are frequently large and represent a material amount. Legendary Corp. does not have procedures in place for the regularly review of these contracts, although management does review the gross margin for university school continuing, each contract. During the annual audit, the auditors discover that there have been some instances of improper revenue recognition of material amounts.Scenario B Sleepy Hollow Company uses a standard sales contract for most transactions.

Individual sales transactions are not material as the amounts usually small as compared with the overall revenue of the company. Sales personnel are allowed to modify sales contract terms to fit the hours, individual circumstances. The company’s accounting department reviews significant or unusual modifications to the sales contract terms, but does not review changes in university of dentistry, the standard shipping terms, which could require a delay in the timing of revenue recognition. Management reviews gross margins on a monthly basis and investigates any significant or unusual relationships. Hours! In addition, management reviews the of dentistry continuing, reasonableness of university of central articles, inventory levels at the end of each accounting period. University Of Maryland School Of Dentistry Continuing! The company has experienced a few situations in which revenue was inappropriately recorded in advance of shipment, but amounts were not material.Scenario C The Regis Company has a standard sales contract, but sales personnel frequently modify the terms. Sales personnel routinely grant unauthorized and unrecorded sales discounts to customers without the knowledge of the accounting department. University Of Miami Dorms! These amounts are deducted by customers in paying their invoices and are recorded as outstanding balances on the accounts receivable–aging. Although these amounts are individually insignificant, when added up they are material and have occurred regularly over university of maryland of dentistry education, the past few years. Use the michigan center bookstore, following coupon code: 100% non-plagiarized Papers 24/7 /365 Service Available Affordable Prices Any Paper, Urgency, and Subject Will complete your papers in 6 hours On time Delivery Money-back and Privacy guarantees Unlimited Amendments upon request Satisfaction guarantee.

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Learning Activities a. Routine 1. Prayer 2. Greetings 3. Checking of Attendance 4. Review b. Activity The teacher will ask students about their idea on the word “parallel.” Then, the. Black-and-white films , Following , Grammar 418 Words | 2 Pages. LESSON PLAN in cornell soccer, MATHEMATICS-6 I-OBJECTIVES At the end of the lesson , at least 75% of the university school pupils should be . Of Maryland College Ms Cs Deadline Clothing! able to; a. Define the circle graph b. Identify the title, the sectors and sector labels of the school of dentistry continuing education circle graph c. Read and interpret circle graph II- SUBJECT MATTER Topic: “Circle Graph” Materials: charts, flash cards Reference: Mathematics for Everyday Use By: Isabel V. Castro, Ed.D. pp. Union Hotel University! 243-245 Internet III- Procedure A. Classroom Management . Chart , Circle , Concentration 606 Words | 4 Pages. Biological Science Topic: Classification and Biodiversity Year Level: 2nd year High School I. Objectives At the end of 60 minute lesson . 75% of the II- St. Agnes students will be able to: 1. School! name the 5 kingdoms and classification in biodiversity; 2. identify the difference between each kingdom; 3. write down neatly different kinds of organisms according to what kingdom they belong.

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cass coursework Your entire coursework section will be organized by university school, term. Each semester, quarter, trimester and unit is considered a separate session. Before you enter any course, you will need to add your first session by clicking on of maryland college clothing, You will click on this button for EVERY semester, quarter, trimester or unit you have attended college. It is exceedingly rare for correctly entered coursework to only have one session.

2. University Continuing Education. Fill in information about your first term at of miami dorms youtube music, this school. NOTE: The Academic Status should reflect your status when you took the university of maryland school of dentistry continuing education, course. Of Miami Dorms Music. This is not your current status. 3. University Of Maryland School Of Dentistry. Enter your first course as it is university of maryland listed on your official transcript. Click “Save” when complete. Course Title - this line MUST match exactly what is listed on your official transcript, or be a clear abbreviation of what appears on your transcript. For example, if your transcript states “Introduction to Chemistry” you can report “Intro to Chem”, but not “Organic Chemistry”. Course Prefix and of maryland school education, Number -this line should have TWO pieces of information in it: the youtube music, course prefix (usually a shortened form of the department’s name) and the course number.

Course Level - Refer to the back of your transcript to determine whether the school of dentistry education, course number of this course would be considered lower division (sometimes called freshman/sophomore level) or upper division (junior/senior level). This section may be different than your Academic Status at the time. Course Subject - Use the Course Subject List to select the most appropriate course subject. Please be aware that Microbiology has its own course subject and that General Chemistry courses fall under Inorganic Chemistry. Course Type - If you took a science course, you will need to specify whether it is a lab course, a lecture course, or a class that consisted of both lab and lecture.

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PharmCAS will return your application to hall virginia you for of maryland of dentistry education, corrections or explanation if it identifies a significant number of course discrepancies or omissions. Union Hotel. If you fail to properly enter all of your courses when you first submit your application or do not make corrections as requested, your application will be delayed in processing and you may jeopardize your chances for university school of dentistry continuing, admission. Entering Special Types of university of maryland college ms cs deadline Coursework. Enter these credits under the first term of the school that gave you college credit for those scores. You should enter them as closely to your official transcript as you can. If your transcript doesn’t have course prefix or numbers listed, you can simply enter “N/A” for Not Applicable. Make sure you select “Advanced Placement for university, your special classification. Because these courses typically do not have grades associated with them, enter “CR-Credit”. NOTE: Your Test Score is NOT considered a numeric grade and shouldn’t be entered as a grade. If you know your AP score, please feel free to state international center enter it under “Test Score”.

Courses Taken in university of dentistry continuing education High School/Dual Enrollment. Even if you never physically attended a college campus, if you received credit from an university of central anthropology institution for course taken during high school you will need to enter that school on of maryland school education, your application, send an official transcript and union university, enter that coursework on your application. There is even a special classification in university school of dentistry continuing education the coursework section you can use to designate that a particular course was taken while you were in high school. List all Study Abroad courses that appear on a U.S. Transcript with itemized grades and credit hours in the “Coursework” section. For each Study Abroad course, select the name of the U.S. Hall Hours Virginia. institution in which the Study Abroad credit and grades appear. If the U.S. transcript does not itemize the grades and/or credits for study abroad, follow the policies for international (foreign) coursework below.

International (Foreign) Institution. Do NOT list any international (foreign) courses completed outside of a U.S. institution in this Coursework section. Consult PharmCAS instructions on how to of dentistry continuing education submit international transcripts, including all Canadian transcripts. If you attended a PharmCAS-recognized overseas U.S. institution, list all courses attempted and credits earned in michigan bookstore this section. University School Education. PharmCAS will consider course work from an overseas U.S. institution in the same manner as U.S. coursework. University Women's. For a list of overseas U.S. institutions, review the transcript instructions under “General Instructions”. A course is only considered repeated if it was repeated at the same institution.

NOTE: The images below have been generated to show the university of maryland education, repeat policy. When entering your coursework, you should list EVERY course you took during that term. It is rare for applicants to have terms with only a single course within them. If you received letter grades in every attempt of your courses, list each attempt as “Repeated”. Be sure to list the deadline, full amount of credits for university school, each attempt. If you withdrew from at purdue a course and then repeated a course, leave the education, withdrawn course as “Not Applicable”, but select “Repeated” for the second attempt.

List the full amount of credits for each attempt. Entering Planned/In Progress coursework in PharmCAS is very similar to the process for entering Completed coursework. When entering your term, select “Planned/In Progress” When this has been done correctly, you will be presented with a course entry page that does not ask you to specify a grade for university of miami dorms music, this course. NOTE: If you have any Planned/In Progress courses to university of maryland education report, you MUST list them in hours your coursework section.

Q: I took some courses over university of maryland school continuing a decade ago. Do I still have to enter these courses? A: YES! No matter how long ago you took those courses, you MUST list every college course you have ever taken. Q: Why do I have to enter all of my courses? A: You must enter all of your U.S. courses on your PharmCAS application because it…

Allows PharmCAS to automatically generate 20+ different GPAs using standardized criteria and calculations. Gives your designated programs access to your entire course history in a standardized electronic format that can be sorted by any field. Eliminates the need for programs to decipher different transcript formats. Allows your programs to calculate custom GPAs without manually entering course credits and grades. State Center. Provides PharmCAS with a mechanism to university school education collect additional information about your course history that is not (typically) on hotel, transcripts, such as the university school continuing education, course subjects, student status at the time each course taken (e.g., freshman), and test scores for AP, IB, and CLEP credit. Eliminates the need for PharmCAS staff to manually enter all courses which would increase cost to cornell schedule apply and university of maryland of dentistry continuing education, the average processing time by weeks or months. Q: I took summer courses. Since the university of maryland college park ms cs deadline, term was shorter than terms during the year, are these “quarters” or “units”?

A: No. University School Of Dentistry Education. In the vast majority of union university cases, all of university of dentistry education your term types are going to be the michigan state university, same at any school, unless you attended a school which changed calendar types during your enrollment. Quarter hours are automatically converted into semester hours in the GPA calculations by multiplying the number of quarter hours by .667. If you enter your summer sessions at a school on the semester calendar as quarters, your GPAs will not show that you have received as many credits as you have earned. Q: Can I use my unofficial transcript or online student account to enter my coursework? A: PharmCAS recommends you obtain an official transcript from every institution you have attended to help you enter in your coursework, because course prefixes and course titles can sometimes be reported differently than on university of dentistry continuing education, the official transcript. If the coursework you enter has several such differences, it will be undelivered to you for corrections. Q: I have attended two colleges.

Can I just report all of my courses from my other college as they transferred to my primary college? A: No. You have to use the college deadline, transcript from the original school which granted you those credits in order to show the university of maryland school, most accurate information to your degree programs: Not all courses can transfer over from one school to another, and some courses might be left off of your transfer credits. When courses show as transfer credits, the grades or credits might not be what you originally earned Often, schools will show the closest equivalent to the course offered at their school rather than the original title, prefix or number of the international center bookstore, course. Q: Do I need to school of dentistry continuing include all of my courses on my PharmCAS application? A: Yes. All previous coursework taken at regionally accredited U.S. colleges must be listed (including repeated, failed and withdrawn courses) and PharmCAS must receive an american of central official transcript from each college attended. Applications that do not include all courses listed on of maryland of dentistry education, their transcripts will be put on hold until the discrepancy is resolved with PharmCAS.

Q: Do I need to union university include courses taken at foreign institutions? A: NO, you should not enter any coursework taken at university of dentistry, non-accredited, non-U.S. foreign institutions, unless you have taken courses at a college outside the university articles, U.S. as part of a Study Abroad program. University School Of Dentistry. If you have taken courses at a college outside the U.S. as part of university of miami dorms music a Study Abroad program, list those courses as they appear on the official transcript of the U.S. institution that gave you itemized course credit for your Study Abroad. However, if the of maryland school of dentistry, U.S. transcript does not list each Study Abroad course separately, you must follow each pharmacy degree program’s instructions for submitting foreign coursework. All Canadian colleges and universities must be listed in the Colleges Attended section of your application as 555555 – NON-US (FOREIGN) INSTITUTION. Do not list the coursework from any Canadian institution in the Coursework section of dining hall virginia tech your application. PharmCAS can only accept and university of maryland education, forward official evaluations of coursework taken outside the U.S. NOTE: Transcripts from foreign institutions must be evaluated by one of the five transcript evaluation services listed in the application tutorial and sent to PharmCAS. PharmCAS will forward copies of official foreign coursework evaluations to all of your designated pharmacy schools once they are received at PharmCAS.

A: You may update your coursework information when PharmCAS initiates the university college ms cs deadline, academic update windows. You will receive an e-mail notification when this window is available. The Fall Academic Update window will open on December 15, 2016, following the completion of the Fall 2016 term, and close on February 15, 2017. Of Maryland. Arrange for your official Summer 2016 and Fall 2016 transcripts to be sent directly to PharmCAS as soon as they are available and no later than February 15, 2017. If you do not submit your updated courses and transcripts in a timely manner, your selected pharmacy schools may no longer consider you for women's soccer schedule, admission. You cannot make edits to your course work section, whether completed or planned / in-progress, until the Academic Update window is open.

Please refer to the Academic Update section of the Instructions for more information regarding the Fall and of maryland of dentistry, Spring Academic Update. Q: What do the terms “Academic Bankruptcy” and “Freshman Forgiveness” mean? A: Some colleges and universities offer Academic Bankruptcy and/or Freshman Forgiveness policies to students who have earned poor grades at the institution. If you are not familiar with these types of union at purdue university academic amnesty policies, they probably do not apply to you or your transcripts. PharmCAS GPAs include ALL college courses completed by university of maryland school of dentistry continuing education, the applicant, including those with Freshman Forgiveness and Academic Bankruptcy status. Freshman Forgiveness: Some institutions allow students to repeat courses taken during the freshman year in which a grade of D or F (or incomplete) was earned. The institution only hotel, uses the university continuing education, second grade in the calculation of the cumulative grade point average. Generally, the grades/credits for of miami dorms, both attempts appear on the transcript. Applicants must list all courses with Freshman Forgiveness status on university school continuing education, the PharmCAS application.

Academic Bankruptcy is similar to Freshman Forgiveness. Cornell University Women's Soccer. This policy usually applies to all coursework taken at school of dentistry continuing, the institution, including courses with A, B, and C grades and those taken after the freshman year. It “wipes” the student’s academic record clean as far as the institution is concerned. Generally, the bankrupted coursework remains on american university of central asia anthropology, the transcript; but it is not counted in the transcript’s GPA calculation and does not count toward the student’s degree requirements. University Education. Applicants must list all courses with Academic Bankruptcy status on the PharmCAS application.

All Freshman Forgiveness and Academic Bankruptcy courses WILL BE calculated in hotel at purdue your PharmCAS GPA. Your degree program designations reserve the right to exclude these courses once they receive your application.