يمثل الارهاب في وقتنا الراهن اصعب التحديات التي تواجهها المجتمعات المختلفة ، فخطر توسع الظاهرة الارهابية اليوم لايشمل فقط دولاً او مجتمعات محددة او معلومة بل ان هذا الخطر يتسع ليشمل مجتماعات ودول كانت في مأمن حتى أوقات قريبة من الاخطار الارهابية ،إذ اصبحت مدن أوربية كثيرة تتعرض بشكل متكرر ومباشر الى الاخطار الارهابية من دون أن تؤتي التدابير الامنية والاستخبارتية الوطنية لهذه الدول

The groundwater represents the main source of water in the study area due to lack of surface water. The Dammam unconfined aquifer represents the main aquifer in the study area and Southern desert because of the regional extent, the quantity and quality of water. Many groundwater wells have been drilled in the study area to coverage the huge demand of water for agricultural purposes. The Geographic Information System (GIS) was used to estimate the volume of water which calculated (25.6964 × 109 m3) within the study area , automate calculation of the area of Al Salman basin using digital elevation models, derive the thickness maps of Al
Dammam unconfined aquifer from Key holes (KH) and Bore holes (

This research aims to clarify the role of Information Technology Competency (ITC) with dimensions' (IT Usage, IT Knowledge, and IT Operations) as an independent variable in the activation of Human Resources Management Practices (HRM Practices) as a dependent variable with dimensions' (Training and Development, Recruitment, Job Design, and Performance appraisal). Based on this, the correlation and effect relationships between the independent and dependent variables are determined by formulating two main hypotheses. There are a significant relationship and effect of IT competency with HRM practices within the dimensions. Furthermore, the scope and population of this research are the Informatics and Communications P

The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in

Where the accounting system in Iraq is still using many of these accounting practices according to the legal requirements to measure assets and liabilities away from the measurement that results in information representing the economic essence and represent honestly the financial situation and financial performance and future cash flows, and the needs of users of financial reports to useful accounting information adopted The International Accounting Standards Board (IASB) represents the true representation of accounting information in accordance with the concept of economic substance, which is the basis for the preparation and development of international accounting standards, and because accounting is part of the

n this study, data or X-ray images Fixable Image Transport System (FITS) of objects were analyzed, where energy was collected from the body by several sensors; each sensor receives energy within a specific range, and when energy was collected from all sensors, the image was formed carrying information about that body. The images can be transferred and stored easily. The images were analyzed using the DS9 program to obtain a spectrum for each object,an energy corresponding to the photons collected per second. This study analyzed images for two types of objects (globular and open clusters). The results showed that the five open star clusters contain roughly t

Abstract

The study seeks to use one of the techniques (Data mining) a (Logic regression) on the inherited risk through the use of style financial ratios technical analysis and then apply for financial fraud indicators,Since higher scandals exposed companies and the failure of the audit process has shocked the community and affected the integrity of the auditor and the reason is financial fraud practiced by the companies and not to the discovery of the fraud by the auditor, and this fraud involves intentional act aimed to achieve personal and harm the interests of to others, and doing (administration, staff) we can say that all frauds carried out through the presence of the motives and factors that help th

Increasing Mobile Device on Cloud Technology will dominate the various industries. Cloud has different data storage and data protecting techniques that based on Data User (DU) and industry’s needs. In this paper, an efficient way of managing user data sharing via Mobile Agent (MA) also called Mobile Proxy (MP) is proposed. The role of Mobile Agent Authorize User to collect the data from Cloud like Proxy and supply data to another Client due to this missing of cloud data is not possible. Instead of access data for all clients, the proxy hold required data and share the customer because of this network reliability, Network Bandwidth, User Congestion, Data Security. Also, this proposed scheme have more functionality like Cloud Authen