يُعد التنمر ظاهرة إجتماعية قديمة موجودة في جميع المجتمعات سواء أكان المجتمع صناعيًا أم ناميًا، كما يُعد من المفاهيم الحديثة نسبيًا، وربما يرجع لحداثة الإعتراف به نوعًا من أنواع العنف فضلاعن ندرة الدراسات التي تناولته وعدم وجود معيار محدد لتحديد السلوك الذي يعد تنمرًا أم عابرًا، لقد بدأ الأهتمام بدراسة التنمر في سبعينات القرن الماضي وأصبح موضعًا يحضى بأهتمام العديد في مختلف البلدان، وفي عصرنا الحالي تطورت الظاهرة الإجرامية تطورًا ملحوظًا سواء في أسلوب إرتكابها أو مرتكبيها وكل ذلك يرجع إلى التقدم السريع في ثورة المعلومات والإتصالات، فظهرتْ الجرائم الإلكترونية ومنها جريمة التنمر الإلكتروني، وفي نطاق الجريمة الإلكترونية، أختلف الفقه والقضاء في تحديد مسؤولية مزود خدمة الإنترنت وفقًاً لطبعية عمله المتمثل بمدى الرقابة التي يقوم بها على المحتويات غير المشروعة التي تتم عبر الخدمة التي يقدمها في الجرائم الإلكترونية ومنها جريمة التنمر الإلكتروني Bullying is considered an ancient social phenomenon that has existed in all societies for a long time, whether the society was industrialized or developing. Recently, bullying was recognized as a form of violence. Additionally, the interest in studying bullying began in the seventies of the last century and became a topic of interest in many countries around the world. nowadays, the criminal phenomenon has developed remarkably, both in the way it is committed or its perpetrators, and all this is due to the rapid progress In the information and communication revolution, cybercrimes appeared, including the cyber-bullying crime In addition, Jurisprudence and the judiciary have differed in determining responsibility of the internet service provider according to the nature of its work, which is the extent of control it performs on the illegal content that is carried out through the service it provides in cybercrime, including the cyberbullying crime. Le harcèlement est un phénomène social ancien présent dans toutes les sociétés, qu'elles soient industrielles ou en développement. Il est également considéré comme un concept relativement moderne en raison de sa reconnaissance récente en tant que forme de violence, ainsi que de la rareté des études qui l'ont abordé et de l'absence du critère spécifique pour déterminer quel comportement est considéré comme du harcèlement ou toléré. L'intérêt, pour l'étude du harcèlement a commencé dans les années 70 du siècle dernier et est devenu un sujet d'intérêt pour de nombreuses personnes dans différents pays. De nos jours, le phénomène criminel s'est sensiblement développé, que ce soit dans sa manière de se produire ou chez ses auteurs, et cela est dû aux progrès rapides de la révolution de l'information et de la communication. Les crimes électroniques, y compris le harcèlement électronique, ont émergé dans le cadre de la cybercriminalité. Dans ce contexte, les juges et les autorités judiciaires ont divergé dans l'établissement de la responsabilité du fournisseur d'accès internet en fonction de la nature de son travail, qui consiste en l'étendue de son contrôle sur les contenus illégaux qui se produisent par le biais du service qu'il fournit dans les crimes électroniques, y compris le harcèlement électronique.

The aim of this study is to get practical evidence from the Egyptian business environment The Impact of Audit Committees Effectiveness and External Audit Quality on Timeliness of annual Financial Report. Design and methodology: The study based on the content analysis technique to examine the annual reports of a sample of (30) companies listed on the Egyptian Stock Exchange (EGX100) during the period (2016-2019) with a total of (120) respondents. To test the research hypotheses, the results of the study indicate that there is a negative significant impact of audit committees on timeliness of annual financial report. Moreover, while there is a negative impact on the quality of the external audit on the timing of issuing the annual
... Show MoreThe research has designed for studying the relationship between manufacturing strategy and its flexibility under the flexible manufacturing system with their reflection on the competitive environmental performance of the firm. To interpret and tackle the problem, a hypothesis has formulated stating that “ the competitive performance of a firm is interpreted by the manufacturing strategy and flexibility which are derived from the firm and its business strategies under the flexible manufacturing system”. Related literatures with their theoretical dissertations, which enhanced the thoughtful content, have analyzed. An illustrative case study on the flexible manufacturing system at Toyota Motors Corporation working at the g
... Show MoreThe downhole flow profiles of the wells with single production tubes and mixed flow from more than one layer can be complicated, making it challenging to obtain the average pressure of each layer independently. Production log data can be used to monitor the impacts of pressure depletion over time and to determine average pressure with the use of Selective Inflow Performance (SIP). The SIP technique provides a method of determining the steady state of inflow relationship for each individual layer. The well flows at different stabilized surface rates, and for each rate, a production log is run throughout the producing interval to record both downhole flow rates and flowing pressure. PVT data can be used to convert measured in-situ r
... Show MoreAfter the political change in Iraq in 2003, Iraq witnessed a stage of social and political development and the strengthening of the legal foundations of the state system, by the approval of the permanent Iraqi constitution of 2005, and stipulating the quota system.
Iraqi women participated in the parliamentary elections from 2005 until 2021, and despite the participation of Iraqi women in all elections, there are challenges that women in Iraq face that prevent their political participation in general and participation in parliament in particular. There are factors behind this, including those related to Iraqi women themselves, including those concerning the political institution and factors related to the nature of society, and it
... Show MoreAn optoelectronic flow-through detector for active ingredients determination in pharmaceutical formulations is explained. Two consecutive compact photodetector’s devices operating according to light-emitting diodes-solar cells concept where the LEDs acting as a light source and solar cells for measuring the attenuated light of the incident light at 180˚ have been developed. The turbidimetric detector, fabricated of ten light-emitting diodes and five solar cells only, integrated with a glass flow cell has been easily adapted in flow injection analysis manifold system. For active ingredients determination, the developed detector was successfully utilized for the development and validation of an analytical method for warfarin determination
... Show MoreThe study intends to explore the obstacles that encounter a program of rehabilitating released prisoners as perceived by prisoners themselves in tubas' province. To this end, the researcher used a questionnaire as an instrument which was applied on (150) prisoner had chosen randomly to collect the study data. The findings revealed no significant differences among obstacles the encounter program regarding to the following variables: age, detention period, and number of detention, additionally, the findings found that there is a variance of obstacles mean according to the prisoners themselves, rehabilitation program, and the facility of that program.
In this work, the modified Lyapunov-Schmidt reduction is used to find a nonlinear Ritz approximation of Fredholm functional defined by the nonhomogeneous Camassa-Holm equation and Benjamin-Bona-Mahony. We introduced the modified Lyapunov-Schmidt reduction for nonhomogeneous problems when the dimension of the null space is equal to two. The nonlinear Ritz approximation for the nonhomogeneous Camassa-Holm equation has been found as a function of codimension twenty-four.
The Purpose of this Research show gap between a Normal Cost System and Resource consumption Accounting Applied in AL-Rafidin Bank.
The Research explores that, how the idle capacity can be determined under resource consumption accounting, discuss the possibility of employing these energies. Research also viewed how costs can be separated into Committee and Attribute. Resource Consumption Accounting assists managers in pricing services or products based on what these services or products use from each Source.
This Research has been proven
This research is drawn from a doctoral dissertation, studying the approach of Sheikh Abd al-Qadir al-Muhajir al-Sanandji al-Kurdi (1303 AH) on the issue of proving the existence of God Almighty.
Sheikh Abd al-Qadir al-Sanandji was one of the scholars well versed in mental sciences. He has many books, all of them in the sciences of speech and wisdom, and among his books is the book (Raising the Eyebrow in Explanation of Ithbat al-Wajib), which is still a manuscript that has not been printed.
Through this book, the researcher studied the evidence of Sheikh Abdul Qadir to prove the existence of God Almighty, and compared it with the evidence of philosophers and theologians.
At the beginning, he presented a study on the import