Abstract

This research aims to assess the practice of physical activities by people with intellectual disabilities and its challenges during the Coronavirus (COVID-19) pandemic from their families' point of view. The research sample consisted of (87) individuals from families with intellectual disabilities in the Makkah region. The sample was selected by the simple random method where the researcher used the descriptive analytical approach. A questionnaire of (32) items was used as the research tool to collect data. The findings of the study showed that the assessment level of practicing physical activities by people with intellectual disabilities was low. The public facilities dimension ranked first with a moder

Countries may experience health crises that threaten their security and the safety of them public order, such as the spread of an epidemic, this matter gives the executive authority the right to take preventive measures to control matters, such as curfews and quarantine. ), (240) of the Iraqi Penal Code No. (111) of 1969. Lik ewise, the Ira00qi Public Health Law No. (89) of 1981 included administrative penalties for the same violations. The difficulty and confusion arises with the application of these texts, so we need legislative intervention by introducing an amendment to the existing legal rules or by developing a special independent law regulating criminal responsibility for spreading epidemics

Many changes took place in a number of Arab countries, most of which ended with the change of the ruling leadership and a new coming. The same change brought about the hopes of the people to turn the page of the past into a democracy through which to overcome the grievances of previous years and achieve justice in all its aspects. The same new grievances have been added to that precedent and justice has not yet been achieved. Here we try to address the justice that is applied in the stages of change or transitional stages, which have been called, ie transitional justice, which has mechanisms and conditions of different application between countries, each of which the conditions applied in them and through a review of these mechanisms bet

Abstract:

                    This research aims to apply the Performance Focused Activity Based Costing System in the consultant office of Al-Khwarizmi College of Engineering at the University of Technology for the purpose of measuring the cost of consulting services provided by these offices in order to reduce costs and their reflection in achieving profits. For the purpose of calculating costs accurately, and to test the hypothesis of the research, the research was applied in the office of the consultant of the College of Engineering Al-Khwarizm - University of Baghdad through the financial statement

The purpose of this research that, the performance budget  is the best style of budget styles that can help and contribute in forming preparing federal typical budget in Iraq , By taking advantage of the application of the principles of scientific rules that would ensure optimal allocation and investment of the financial resources of the state and achieve the best performance and the lowest possible cost, both with regard to the administrative and accounting side, reducing the waste of public money, so that can enhance the success , power , and safety of financial activity of managerial system that it focuses on the magnetite and quality of the work done and the objectives wanted to meet. so application of performance budget require

At the last two decades , The environment has witnessed tremendous changes in many fields with the huge competition , various technological development and customer satisfaction , that are reflected in economic units a doption for lean production system.   

   Lean accounting that has appeared as a response for change occurred of economic units adoption for changes occurred of economic units adoption for lean production instead of wide production system , has devised new performance measures suitable for economic units adoption for lean ideas: and helping in providing suitable information about evaluating economic unit performance , these measures are divided into three levels , cell level,value flow level , a

this research five grammatical terminology, and predicate and ascribed to it and added and genitive, examined scientific accuracy envisaged in placed and how they conform to the content then proposed five alternative terminology, and proved that this alternative terminology reflects more accurately the content of conventional terminology in Arabic grammar lesson, logical approach relies on analysis of morphological derivation of the term and its language, and recommended research to pursue critical studies in grammatical terminology, because such research has Significant impact in removing the grammatical ambiguity of some scholars, as well as instrumental in the development of methods of teaching Arabic grammar, to return to the relatio

Ethnic cleansing is the systematic forcible removal of ethnic and religious groups from a specific area, with the intent of making the area ethnically homogeneous. Direct deportation is accompanied by genocide, rape, and destruction of property, so the crime of ethnic cleansing can be considered a crime against humanity and can be included in the Genocide Convention.

Ethnic extremism is a concept linked to the use of violence and weapons by a strong party against a weaker party. Extremism and fanaticism are often behind such a crime with the aim of obliterating or concealing the oppressed group in a particular geographical area.

Iraq suffers from lack of water resources supply because the headwaters of the rivers located outside its borders and the influence of upstream countries on the quantities of flowing water, in addition to the increase of pressure on available water as a result of population increase and not adopting the principle of rationalization where misuse and wastage and lack of strategic vision to treat and manage water use in accordance with the economic implications fall.  This is reflected fallout on water security and subsequently on national and food security, while the issue of using water resources is development top priority in different countries in the world because of the importance of water effect on the security of indivi

        The concept of information and communication technology between countries has become a well-known concept in the international community, and in light of this diplomacy has played an important and vital role in the field of international relations, through which all matters of interest to different countries are addressed, and their common interests are reconciled as well as divergent views. In light of this, the information and communication technology revolution has become a factor whose impact cannot be overlooked on the international system and international law in general, and that this development in information and communication technology has helped facilitate relations