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Cyber Crime and its Risks on Children
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Cybercrime and risks to children between the problems and solutions( An analytical study in the light of international, Arab and national statistics).
Lies the problem of the study to identify a new type of crime is different from the same traditional character of the crimes or what was customary since human creation up to the information revolution and we enter the era of globalization, which is also called (cyber crime) and their negative impact on all segments of society, especially children, as they the day of the most important social security threats, for all local and international communities alike , and those risks require collective action to various sectors and segments of society ,especially the educated classes in order to raise community awareness of the dangers of these crimes and their dimensions and manifestations that are still under study and research and digital exploration and statistical especially states that characterized Banglagaha prolonged contact of the world , making it more vulnerable to such crimes characterized by a high degree of organization , precision and uncertainty for large segments of individuals , specifically in the Iraqi society , The importance of this study lies in its search optimization for this phenomenon, and the legacy of a great vacuum in punitive legal aspect to criminalize this type of crime, which requires us a quick review of all laws that seek to curb cyber crime, whether at the international, regional or Arab or national through a modification and change, so in line with the new reality
The consisting of four topics to study in answer focused on some questions including: What are the cyber crimes, and what are the kinds of characteristics, and what are the difficulties that could face means control at the international level and Aarabiy and local, and what are the risks to various private groups in society, the kids category 1. The study has concluded that these crimes notifier great on all members of the community, especially children.
2. It threatens Social Security is not only the local and national community, but that the risks and penetrate beyond the territorial and national and international borders.
3. Azert results that traditional laws and new laws still do not rise to the level of combating this type of crime, and need more studies with to find the kind of coordination and cooperation with various countries to track crimes that carry the trait and the nature of the laws that could criminalize the perpetrators real quest.
4.Azart study that this type of crime suffered material losses and moral expensive process threatens the advancement of society and its development in the long run, particularly with regard to terrorism and the exploitation of children in this type of crime offenses.

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Publication Date
Mon Jan 01 2007
Journal Name
Journal Of Educational And Psychological Researches
اتجاهات طالبات قسم رياض الاطفال نحو العمل في رياض الاطفال ( دراسة مقارنة كليتي التربية للبنات والتربية الاساسية )
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ان نجاح رياض الاطفال في تحقيق اهدافها يتوقف الى حد كبير على معلمة الروضة التي تزود الطفل بالخبرات ، فهي تمثل الام البديلة للطفل ، وتقع على عاتقها مسؤوليات نفسية واجتماعية واخلاقية نحو اطفال الروضة ، لدلك فان معلمة الروضة تقوم بعدة ادوار في رياض الاطفال ، فهي ممثلة لقيم المجتمع وتراثه التي تسعى الى غرسها في الطفل . 

 وعليه فان ليس كل من تتقدم للعمل في رياض الاطفال تصلح ان تكون معلمة ناجح

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Publication Date
Fri Jun 30 2023
Journal Name
College Of Islamic Sciences
Concealment of Offenders: Its Conceptions, Evidence, Objectives, Criteria
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Concealment of the Offenders:

Its Conceptions, Evidence, Objectives, Criteria

This study discusses the concealment of the offenders, but also emphasize the importance of clarifying this concept. Furthermore, it differentiates between this concept and other relevant concepts. Moreover, this study explains that the ruling of the concealment of the offenders is required by sharia. This is evident by many proofs of the Quran and the Sunnah in addition to being in line with the sharia’s objectives.

Additionally, the study mentions several advantages to the concealment of an offender and the disadvantages of reporting an offender. Examples include ensuring the Islamic community cohesion, encouraging offe

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Publication Date
Thu May 18 2023
Journal Name
College Of Islamic Sciences
Consider speech science in light of its purposes
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Considering the science of speech in the light of its purposes is an accurate scientific study that looks at it from its reality in which it originated, and its topic that it dealt with and its goals that it sought, and it follows its main course in the directions of approving the belief and inferring it, and repelling the objections to it, and this study comes to show the realism of the science of speech in its emergence Its subject and method, since its launch was from the reality of the Islamic nation and based on its intellectual needs, so its presence was necessary in the life of the Islamic nation because of its role in facing the challenges faced by the Islamic faith, and the dangers it was exposed to as a result of the intellectu

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Publication Date
Sat Apr 02 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The structure of capital and its impact on the profitability of companies : is an analytical study of a sample of industrial companies listed on the Iraqi Stock Exchange
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This study aimed to know the impact of the capital structure measured by the ratio of financing to short-term capital and the ratio of financing to long-term capital on the profitability of companies, as measured by the rate of return on assets and the rate of return on equity. The study was applied to industrial sector companies listed in the Iraq Stock Exchange. The financial number of (14) companies, and (4) companies were selected that met the conditions for selecting the study sample. The study methodology relies on the analytical method as it is more appropriate to the nature, scope and objectives of the study, and the ready-made statistical program "SPSS" will be used to analyze the relationships and influence between the

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Publication Date
Tue Feb 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Use the Style of the Activity Based Cost time Drivine (TDABC) and its Impact on the Untapped Resources: Empirical study in the General Company for Textile Industries - Wasit
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   The research aims to identify the importance of using the style of the cost on the basis of activity -oriented in time TDABC and its role in determining the cost of products more equitably and thus its impact on the policy of allocation of resources through the reverse of the changes that occur on an ongoing basis in the specification of the products and thus the change in the nature and type of operations . The research was conducted at the General Company for Textile Industries Wasit / knitting socks factory was based on research into the hypothesis main of that ( possible to calculate the cost of activities that cause the production through the time it takes to run these activities can then be re- distributed product cost

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Crossref
Publication Date
Mon Sep 30 2024
Journal Name
Medical Journal Of Babylon
Effectiveness of Deep Breathing Technique on Pain Level of School Children during Catheterization
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Scopus (2)
Scopus
Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Phenomena of corruption and money laundering: and causes and risks and their role in the financing of terrorism in Iraq and finding ways of treatment
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Iraq  is Suffering nowadays from the criminal triad represented by the fiscal and administrative corruption, money laundering and terrorism, which are intertwined in a very related relations, as each of them support the other . Since the over growth has been one of its characteristics leaving behind a very dangerous negative effects whether it was social , economic or even political impacts . As a result , this trial is now represents a high risk that threatens the present and the future of Iraq . On the political , economic and social level , it is well to mention that the poor direct investment , the increasing rates of poverty , unemployment , inflation as well as the smuggling of goreign currency an

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Publication Date
Wed Sep 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Adopting International Financial Reporting Standard No. (9) Financial Instruments - Recognition and Measurement of Accounting for Shares and its Reflection on the Financial Statements of Companies
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Many financial institutions invest their surplus funds in stocks, either to obtain dividends or for trading purposes and to obtain profits from the difference between the cost and the selling price, and investment in shares represents an important part of the financial position of financial institutions applying to the common accounting system of banks and insurance companies, in addition to their impact It is clear on the result of the activity of these institutions.The aim of the research is to define what the shares and their types are, and to indicate the accounting treatments needed to move towards the process of adopting the International Financial Reporting Standard No. (9) and its reflection on its financial statements. I

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Job satisfaction and its relation to the effectiveness of performance: Applied research on a sample of employees in the Federal board of supreme Audit
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The research aimed to study the job satisfaction of the staff of the Federal board of supreme Audit and its relation to the effectiveness of their performance, The questionnaire was adopted as a main tool in the collection of data and information from a random sample of (54) employees of the Federal board of supreme Audit. In light of this, the data were collected and analyzed and the hypotheses were tested using the statistical program (SPSS).

The researchers reached a number of conclusions, the most important of which were: (1) the respondents' response to the variables of job satisfaction and the effectiveness of the performance were medium; (2) there was a significant relationship between job satisfaction and performance effe

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Publication Date
Tue Dec 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluating the disclosure level due to Standards & Poor’s (S&P) Indicators And its effect on relevant accounting information An applied research in Baghdad bank
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The world and the business environment are constantly witnessing many economic changes that have led to the expansion of the business' volume due to mergers and the increase in an investments volume and the complexity of business and the transformation of some systems, which was reflected on the size of the risk and uncertainty which led to necessity of a presence of transparent and objective accounting information In the way that reflects the financial performance of the economic units to be available to all users of that information, therefore, The need for the existence of indicators for transparency in the disclosure of accounting information that these units adhere to. Standards & Poor's indicators, which included items

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