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 objective of this research is to develop a method for applying financial derivatives in the local environment to reduce the risk of foreign exchange rate fluctuations to enhance quality of accounting profits through Financial reporting to local units In accordance with international financial reporting standards, To accomplish this objective was selected a sample of Iraqi units exposed to the risk of fluctuations in foreign currency rates, As the research found:
- many companies and banks in the local environment a lot of losses due to fluctuations in foreign currency exchange rates.
- that financial derivatives in the Iraqi environment represent
Abstract
This research aims to define the roles of auditors by clarifying the concept and risks of cyber security in protecting information and financial data in economic units. Najaf, Babylon and Karbala, then the results were analyzed and the results were presented and analyzed to show that adopting cyber security improves the quality of reports Finance through what it achieves in displaying information with credibility and transparency, in a way that suits the needs of users, and cyber security has a role in managing economic resources more effectively to obtain benefits that would have been lost in the event of an
... Show MoreObjective: The study aim to evaluate of women's knowledge and personal preference about the place
of delivery in Baghdad City
Methodology:
descriptive study conducted in baghdad city on the mothers for the period from the 14th of December,
2015 to the 14th of April 2016. The sample of study included 500 mothers who were attending to
primary health care centers have been chosen sample of 26 primary health care center by a multi-stage
Simple random sampling Data was collected through a constructed questionnaire, validity Data was
analyzed by using of descriptive and inferential data analysis methods .
Results: The results indicated that approximately (29.4%) of the mothers in the age group (20-24) and
the average
This research aims to evaluate the teaching methods used by intermediate Arabic language teachers. To achieve the goal, the researcher followed the descriptive-analytical approach. The research sample was limited to Arabic language teachers at intermediate school for the academic year (2017-2018) the researcher chose a random sample included (155) teachers which form a (40%) Of the original community at Baghdad/ Rusafa1th. The researcher has developed standards of teaching methods which are (7) standards with (39) paragraphs included three alternatives. The results showed the need to pay attention to the use of various modern teaching methods. Moreover, the researcher suggested making an evaluation of the teaching methods used by Arabic
... Show MoreDevelopments are carried out to enhance the performance of vertical axis wind turbines (VAWT). This paper studies the performance of the ducted wind turbine with convergent duct (DAWT). Basically, the duct technique is utilized to provide the desired wind velocity facing the turbine. Methodology was developed to estimate the decisive performance parameter and to present the effect of the convergent duct with different inlet angles. The ducted wind turbine was analyzed and simulated using MATLAB software and numerically using ANSYS-Fluent 17.2. Result of both approaches were presented and showed good closeness for the two cases of covering angles 12 and 20 respectively. Results also showed that the convergent duct with an inlet angl
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(1)
The financial statements must accurately, clearly and fairly present the financial situation and financial statements should be reliable as well. Pursuant to Board Decision No. (74) 2020, CBI obliges banks, according to the Banking Law No. (94) for the year 2004, Article (33) paragraph 2 concerning real estate owned from previous years and expropriated as a result debt settlement , to apply a real estate liquidation provision at a rate of 20% for each property expropriated and at a rate of 100% for each year of delay up to (5) years .also from the significance of the issue of real estates that become a property of banks as a result of debt settlement and the pr
... Show MoreThe purpose of this study is to describe the extent and nature of informal tenure practices in urban areas in Iraq, through undertaking a rapid assessment in Baghdad city. The UN-HABITAT 2008 publication Secure Land Rights for All discusses the importance of access and rights to land throughout the developing world. Secure land rights are critical to development and poverty reduction, and the greatest challenge in providing secure land rights are in urban areas, where overcrowding can lead to a number of informal tenure practices ranging from individually unregistered or unauthorised housing, to large informal settlements. Access to land is a fundamental basis for human shelter, food production, and other economic activity. Secur
... Show MoreThe advancement of science and technology in recent years has led to heavy and diversified production and thus market congestion in various goods and services; which led to an increase of competition among advertisers in order to meet the needs and wishes and to upgrade to the level of consumers. These upgrades have imposed an increase in the usage of the promotions, including advertising in terms of quantity and quality, to influence and persuade customers innovatively and creatively using all available mass media.
The research aims to identify the attitudes of residents of poor areas towards television advertisements for medicines, and the impact of those advertisements on them in terms of making purch
... Show MoreAllah Almighty has aggrandized the position of orphans and elevated their status in the society and has given the graces for those who sponsor the orphan and care for and protecting them, even those who rub their heads. The divine care is manifested in the verses of the Holy Bible and the Holy Quran. Therefore, the whole world cared for the orphan, and called for the rights of the orphans in the conferences and the channels. But all that was little effort that does not meet what the orphan need and some were only ink on paper that were not applied. All that mentioned above is necessary in dealing with the study (the rights of orphans in the Old Testament and Islam, a Comparative Study). The study was divided into a Preface and four inquirie
... Show MoreThe development of human resources training programs has an applied and important role in the preparation of human cadresin terms of capacity to absorb technical sciences and skills and scientific and practical practices at faster rates in order to bealighed with continous development. Hence the recognition of the significant role that human resources play in the economy of any country,which has stressed the interest towards the economic unity of the qualified staff that it needsin atimely manner through the ongoing training process in the era of high technology day by day In this regard ,the current research deal with accounting of human resources and its impact on reducing costs in the military establishment and the
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