Many urban and rural areas fall under the impact of disasters, whether natural or industrial, and with increasing complexity in urban areas, with diversity of economic, social and political components, and technological and cognitive development, the effects of disasters and wars have increased with the time, where disasters are affecting all aspects of life, causing great waste of property and lives, also displacement of populations and disruption of economic life, these effects are multiplied if they are not dealt with in sound curricula and scientific strategies.

The research aims to identify the experiences of some countries and their strategies and effective programs in reconstruction after exposure to disasters and wars wit

The world went through turmoil before the sixth century AD, and human societies were in conflict and rivalry, each strong state is a weak state-dependent, but the dominant societies made the slave societies to them .. And thus made many societies or civilizations system of classes, and differentiation between members of one community, Weakened its strength and go alone. As the Islamic society in the present weak and weak and falling to the lowest levels of civilizational underdevelopment in the organization of society and social security contrary to what it was Islamic civilization, because of our distance from the heavenly instructions, and this prompted many to walk behind Western ideas aimed at the demolition of Islamic civilization,

The research aims to identify the extent to which Iraqi private banks practice profit management motivated by reducing the taxable base by increasing the provision for loan losses by relying on the LLP it model, which consists of a main independent variable (net profit before tax) and independent sub-variables (bank size, total debts to total equity, loans granted to total obligations) under the name of the variables governing the banking business. (Colmgrove-Smirnov) was used to test the normal distribution of data for all banks during the period 2017-2020, and then find the correlation between the main independent variable sub and the dependent variable by means of the correlation coefficient person, and then using the multiple

Atheism is one of the most dangerous absurd doctrines that have swept the world in the modern era. Its strength lies in the bodies that stand behind it and adopt its ideologies which are accompanied by the tremendous media momentum of the theses of its supporters based on scientific and non-scientific levels. And since the denial of the existence of the Creator is the main focus and central point which the atheists based their view towards the universe, life and man, this humble research came to discuss the claim of the existence of the world by pure chance, and try to explain this scientifically through the theory of natural selection and survival of the fittest developed by the English biologist Charles Darwin. The resea

CO2 laser (10.6 μm) is the most often used laser in the oral surgery due to its high absorption by water of the oral tissues. Several benefits of the use of CO2 laser have been reported for oral surgical procedures. This study aims to evaluate the effect of CO2 laser on soft and hard oral tissues (in vitro study). This study was done on fresh tissues from sheep’s head. CO2Surgical Laser with different operation modes was used; 0.2 mm spot size using different laser parameters on the tongue, and bone making holes, incisions and cutting. The depths and widths of holes and incisions were measured using endodontic file under magnification. The speed of incisions was calculated and the required time for cutting was measured using sport clo

As performers in a social world, we communicate with other people by sharing information on many different levels. Each utterance includes linguistic information and conveys much information about the speaker’s identity. Variation in voice quality indexes information about the speaker and marks the speaker’s identity as a unique individual. The present study aims to validate the belief that each individual has an inalienable voice print that can’t be imitated. The study verifies that, even the more similar personality between two individuals, or the close position in society the variance is voice quality. The acoustic analysis is performed via analysing the acoustic parameters namely: the fundamental frequency, amplitude, inten

The study aims at measuring the dimensions of binding and non-binding social responsibility and its relation to the organizational performance in telecommunication companies in the Republic of Yemen using analytical descriptive approach and questionnaire as a main tool for data collection and comprehensive inventory method.

It has been found  that there is a positive effect and significant moral relation between social responsibility with its binding and non-binding dimensions  and the organizational performance of telecommunication companies in the Republic of Yemen at a level of significance below (0.05). It has also been found that the correlation between the non-binding social responsibilit

Encouraging micro-enterprises for comprehensive economic development are crucial to achieve the ambitious vision 2030 of the Kingdom of Saudi Arabia.

 Small and Medium enterprises are inputting around 15.5 per cent to GDP while 33 per cent contribution as a private sector to Saudi Arabia's gross domestic product (GDP). This study aims to identify the most important factors that affect the efficiency of small enterprises in Saudi Arabia. To accomplish this objective, the study was conducted for small projects via the comprehensive inventory method under the supervision of the Institute of Entrepreneurship. A total of 282 questionnaires were collected from entrepreneurs and the differentiation analysis

The love of the world and its lusts are the head of sins and the corruptors of religion, and the one who loves and loves them who prefers them over the hereafter is one of the most pitiful of creation, and the least intelligent of them, as he prefers imagination over reality, sleep over wakefulness, fleeting shadow over eternal bliss and the mortal abode over the eternal abode, and he sold the life of eternity for the most luxurious life. In life, it is dreams and sleep or as a fleeting shadow, and as it was said: The intelligent person is not deceived.
The reason for choosing this topic is due to two things:
The first: When I contemplated the reasons for the differences and conflicts that afflicted our wounded and occupied country

The research aimed to demonstrate the possibility of benefiting from the coordination between real estate and income tax as the independent variable on the tax outcome as the dependent variable as the dependent variable. Which were practiced within rented buildings, as information was obtained from real estate owners, and the annual controls for the year 2021 were relied upon in the process of calculating the tax amounts expected to be obtained. used in the tax inventory process lacks seriousness and continuous updating