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 purpose of the research is to present a proposed accounting system model for converting and aggregating accounting information within the framework of the differentiated accounting systems, and the research methodology consists of: The research problem is the existence of differentiated and dispersed accounting systems that operate within governmental economic units and at the same time seek to achieve a unified vision and goals for the organization, and the central research hypothesis is the possibility of conducting the process of conversion accounting information from the government accounting system to the unified accounting system, and then aggregate those systems. The research was conducted at the College of Administrat
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The financial analysis of the published financial statements is the means that enables businessmen, financial institutions, financial analysts and others to conduct their studies and conclusions to obtain information that helps them in the decision-making process, including decisions related to investment. National in making the decision on the investment activity, for the period from 2012 to 2018, through the information provided by the annual financial statements, by selecting a set of indicators provided by the financial statements, namely (liquidity ratio, activity percentage, profitability ratios) to measure the extent of this ability Indicators in determining their role in making an investment decision.
The current study was carried out to study a high injection dose of the ethanolic extract thymus vulgaris leaf (500 ug /Kg) against the immune response combination with partially purified extracted Lipopolysaccharide ( LPS) from Proteus mirablis.Study groups were included four groups; Group I :treated with normal saline. Group II : treated with LPS antigen, Group III: injected subcutaneously ((500 ug /Kg) from ethanolic extract thymus vulgaris, group IV : injected subcutaneously (500 ug /Kg) from ethanolic extract thymus vulgaris leaf and LPS antigen, the immunological assays were measured through the phagocytic activity as (non specific immunity) after day 8 by using the phagocytic activity index.After day I4 the lymphocyte proliferations
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An experimental and numerical study was carried out to investigate the heat transfer by natural convection in a three dimensional annulus enclosure filled with porous media (silica sand) between two inclined concentric cylinders with (and without) annular fins attached to the inner cylinder under steady state condition. The experiments were carried out for a range of modified Rayleigh number (0.2 ≤Ra*≤ 11) and extended to Ra*=500 for numerical study and for annulus inclination angle of (δ = 0˚, 30˚, 60˚ and 90˚). The numerical study was to give the governing equation under assumptions that used Darcy law and Boussinesq’s approximation and then it was solved numerically using finite difference approximation. It was found that t
... Show MoreThe Contemporary Business Environment is Surrounded by many quick and continues variable and changes which has an effect on the economic units. These variables and changes like the high competition which need many tools to help them to continue and achieve The critical success. So to achieve this they have many competitive strategies like cost leadership strategy, differentiation strategy and focus strategy.
Budget is regarded one of main tools to execute objectives polices and programs of the economic units, beside show how the economic units had execute the available economic resources.
Activity based on budgeting is regarded one of the modern technique in the m
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Abstract of the research:
This research sheds light on an important phenomenon in our Arabic language, which is linguistic sediments, and by which we mean a group of vocabulary that falls out of use and that native speakers no longer use it, and at the same time it happens that few individuals preserve the phenomenon and use it in their lives, and it is one of the most important phenomena that It should be undertaken and studied by researchers; Because it is at the heart of our huge linguistic heritage, as colloquial Arabic dialects retain a lot of linguistic sediments, and we usually find them at all levels of language: phonetic, banking, grammatical and semantic. In the
... Show MoreIn Production and Operations Management the specialists have tried to develop a strategy to counter the risks arising from the activities of the organization and of waste of various types and therefore the risk management in the contemporary framework represents a phenomenon of new quality, and can not be this phenomenon to take practical dimensions, but the development of culture of the organization towards the risks and deal with all aspects and paint ways to address them within an integrated program, and requires new skills and systems provide accurate information capable of coordination between the various parties within the organization.
The research aims to develop a blu
... Show MoreAbstract Purpose of research: The purpose of the article is to conduct a comparative analysis of the concept and types of puns in the Russian and Arabic languages. The main focus is on identifying similarities and differences in the definition of a pun, as well as analyzing its various types in both languages. The purpose of the study is to understand how puns are used to achieve comic or semantic effect in different cultural contexts. Methods: The study includes an analysis of literature providing information about puns in Russian and Arabic. For comparative analysis, methods were used to compare concepts, definitions and types of puns in both languages. The phonetic, semantic and syntactic aspects of the pun are considered, and cultural f
... Show MoreThe main objective of this paper is to designed algorithms and implemented in the construction of the main program designated for the determination the tenser product of representation for the special linear group.