يتناول البحث مسؤولية منتسبي قوى الامن الداخلي عن اعمالهم الشخصية

The research aims to study the reliability of government institutions, including the audit directors, which are one of the most important oversight formations in the Ministry of Construction, Housing and Public Municipalities, on which the responsibility for comprehensive auditing of all the Ministry's (municipalities) formations falls on the Managing the Audit Program according to the specification (ISO 19011: 2018) to improve the audit performance which requires compliance with the application of the audit management system in accordance with the standard Specification (ISO 19011: 2018), depending on the methodology of the case study, and using of checklists, which were chosen ac

Abstract

      Value Added Tax (VAT) is one of the most important types of indirect taxes because of its advantages in achieving financial, economic and financial objectives. The introduction of VAT is part of the reform of the structure of the Lebanese public tax system aimed at reducing the fiscal deficit and resulting inflation, which still lacks a general consumption tax. There is also an urgent need to increase treasury revenues , Because of its broad tax base, as it imposes on the consumption of locally produced and imported goods, in addition to the role played by this tax in support of the local product              &nbs

The present study investigates the relation between the biliteral and triliteral roots which is the introduction to comprehend the nature of the Semitic roots during its early stage of development being unconfirmed to a single pattern. The present research is not meant to decide on the question of the biliteral roots in the Semitic languages, rather it is meant to confirm the predominance of the triliteral roots on these languages which refers, partially, to analogy adopted by the majority of linguists. This tendency is frequently seen in the languages which incline to over generalize the triliteral phenomenon, i. e., to transfer the biliteral roots to the triliteral room, that is, to subject it to the predominant pattern regarding the r

سم اللغة العربية بكل ما فيها من حيوية بالإبداعية في دلالاتها التي تنقلنا إلى عالم الشاعر الدلالي، ولا بدّ من أن يكون للحذف دلالاته في ضبط النغم الشّعريّ على إيقاع المعنى الذي يريد الشاعر إيصاله، فللحذف دوره في الحفاظ على تماسك النصّ الإبداعي ودوره في التعبير عما يدور في قلب الشاعر من خلجات ومعانٍ، وإذْ يعطي أسلوب الحذف مساهمة واسعة للشاعرية أن تأخذ ما تريد من ألوان التعبير بأقل عدد من الكلمات. ويعدّ سراقة الب

The research starts from studying the contractual budget, which is one of the modern trends in preparing public budgets, both operational and capital, in addition to meeting the requirements of the global trend to achieve sustainable growth in all fields, whether financial or non-financial, and tools for the contractual budget have been identified (participation contracts, planning Implementation, monitoring) and studying its impact in supporting sustainable development through its dimensions (economic, social, and environmental). The method of the questionnaire was adopted as a main tool in collecting information on research variables and distributing it to a sample of (70) individuals who dictate positions of professional respo

Highway embankments stability during its service period represents an important factor for the safety of highway users and vehicles. Consequently, the cost of construction of these embankments should be adequate to maintain the safety and durability during this period through proper estimation of the loading on asphalt pavement, slope stability, horizontal and vertical deformation, etc. Slope stability of the embankment mainly depends on the shear strength of the soil layers materials; this shear strength is affected by the water table level through the contribution of the capillary water. Negative pore water pressure above the water table level evolves matric suction in the unsaturated zone above water table; this matric suction increases

  The visual impression represents a compound process of a group of concepts that might be secondary and interrelated to constitute, in reality, a cognitive image stored in the memory that can be retrieved according the implications of the situation in which the individual lives in his environment, as it awakens in him an image from the sub consciousness, thus it gets stimulated, and it is among the tangible things.
Since we live in our contemporary world under the development of knowledge, micro and wide technology of the devices, tools, materials, mechanisms, current developments and openness… etc. this transformation created visual impressions that the individual in general and the consumer in specific enjoys concerning his

لغةُ الشِّعر العراقيِّ المعاصر... التسعينيّات أُنموذجًا

Praise be to God, Lord of the worlds, and may blessings and peace be upon the most honorable of all creation, Abi Al-Qasim Muhammad, who is the messenger of mercy to the worlds and upon the God of the pure and good companions all