Breach of the promise to contract and the penalty resulting from this breach is one of the important topics that occupied a wide space of interest in civil law jurisprudence when studying the subject of the promise to contract, and this importance did not disappear from the mind of the judiciary, so it was present in its decisions. This importance is due to the specificity of the promise to contract, despite being a contract Like other contracts, the breach of it is characterized by a special nature, as it may take place before the stage of expressing the desire on the part of the one who is promised, and it may be after expressing that desire. Based on this importance, the penalty for breaching the contract promise will be the su

Many financial institutions invest their surplus funds in stocks, either to obtain dividends or for trading purposes and to obtain profits from the difference between the cost and the selling price, and investment in shares represents an important part of the financial position of financial institutions applying to the common accounting system of banks and insurance companies, in addition to their impact It is clear on the result of the activity of these institutions.The aim of the research is to define what the shares and their types are, and to indicate the accounting treatments needed to move towards the process of adopting the International Financial Reporting Standard No. (9) and its reflection on its financial statements. I

Progression in Computer networks and emerging of new technologies in this field helps to find out new protocols and frameworks that provides new computer network-based services. E-government services, a modernized version of conventional government, are created through the steady evolution of technology in addition to the growing need of societies for numerous services. Government services are deeply related to citizens’ daily lives; therefore, it is important to evolve with technological developments—it is necessary to move from the traditional methods of managing government work to cutting-edge technical approaches that improve the effectiveness of government systems for providing services to citizens. Blockchain technology is amon

   E-commerce is the most important result of information technology in this day and age, has resulted in the use of commercial transactions to changes in economic, social, and psychological, and produced a new type of shopping, jobs, and create new job opportunities, and changed the traditional work environment. The challenge currently facing economic units is how to transfer this technology and its integration within the community, especially after the massive developments that have occurred in the areas of commercial and congested markets units, the economic and the products and services the many and varied and intensified competition among these units to achieve a profit, leading to the emergence of e-commerce as on

The human resources are considered to be the main pillar of the organizations , economic development and the foundation of moving wheels of individual growth. This is considered as the basic tasks for any productive and economic activity . The investment of the human resources is the economic pillar of production , but the most important element of the production . This research tried to access the method of resource investment and to identify the problems and training as key element in establishment of E –government . A questionnaire document have been distributed to the workers at different levels in the colleges and institutes. The research concluded the necessity of job description , continuous training of the workers , usi

  In an attempt to shed a light on the possible relationship between lipid peroxidation and some antioxidant.         The effect of vitamine E (as a potent antioxidant free radical scavenger) on the serum levels of Total cholesterol (TC) and Triacylglycerols (TG) was studied and the lipid peroxidation marker (MDA) was measured.       The study includes (50) healthy donors from males and females who had given vitamine E at a rate of (400IU) daily for one month and were divided into two groups. 1. Group (A) : included (25) males donors (20-40) years old, before and after giving vitamine E. 2. Group (B) : included (25) females donors (20-40) years old , before and af

This study aimed at isolating uropathogenic Escherichia coli from urinary tract infections (UTIs) of human and cattle to examine the molecular diversity and phylogenetic relationship of the isolates. A total of 100 urine samples were collected from UTIs of human and cattle. The isolates identification was done using routine diagnostic methods and confirmed by Vitek2. Antimicrobial susceptibility was tested against 10 antimicrobials. Random amplified polymorphic DNA (RAPD)-polymerase chain reaction (PCR) was applied to identify the genetic diversity among E. coli isolates from human and animal origin by using five different octamer primers. The gelJ software for the phylogenetic analysis created Dendrograms. Out of 50 human urine samples, E.