The e-commerce is one of the best achievements of the twentieth century, since the conduct commercial transactions via the Internet may be the consumer easy selection process and purchase convenient manner different from traditional methods, and with the beginnings of the new millennium impose the emergence of e-commerce term significant challenges to the insurance industry as an important economic sectors Generally, and insurance companies in particular as a result of scientific development, which has led to a reduction in costs and innovation in the production, which led to intense competition on both levels local or global. The insurance industry is a vital part of the economy and it has a varied impact to the community and individual

        This study aims to identify the amount of the effect of the ability to learn the individuals within the organization on the accumulation of intellectual capital and the role it plays in improving the performance of the organization, and to achieve that, the researcher designed a questionnaire to collect data and information from the surveyed respondents and analyzed using SPSS software, the study concluded after testing hypotheses to have a direct impact between the capacity for organizational learning and the accumulation of intellectual capital, which in turn affects the accumulation of intellectual capital as a positive and direct impact on the performance of the organization, al

This study comes to be as an attempt by the researcher to
participate in gathering part of the heritage of the Arab nation which is
dispersed between the historical and literary sources and references.
The study also aims to accumulate and achieve poetry to be more
useful and effective in the productions of the researchers and scholars
of Arabic literature and history.
The research is an extension of eight handwritings studied by
the researcher for the same poet. These handwritings are found in the
form of five eulogistic stanzas about the great prophet (may peace be
upon him). Therefore, the researcher decides to reveal what other
researchers have transcended but from the side of concern and belief
in th

The Islamic history is replete with important and prominent figures,
and they have left a great impact on the preservation and development
of the teachings of the Muhammadiyah message. These men made
tremendous efforts in the study of research and debates to defend
Islam and counter any attempt to challenge or distort it. Therefore, this
great message imposes many responsibilities on the jihadi scholars in
preserving and disseminating it.among these sincere jihadi scholars
were the venerable scientist

ابن حزم ، أبو محمد بن احمد بن سعيد بن حزم ، ولد في قرطبة (384هـ - 944م) وتوفي ودفن فيها عام (456هـ - 1016م) علم من أعلام الفكر الأندلسي ومن أجّل وأشهر مفكريه أصالة وعبقرية ، ويعد أفضل من مثل الثقافة الأندلسية في الحضارة العربية الإسلامية ، مفكر كبير ، وصاحب ثقافة واسعة غطت مجالات المعرفة كلها ، له اهتمامات متعددة يدل عليها كثرة تصانيفه والحقول التي كتب فيها ، حيث بلغ مجموع تأليفه نحو أربعة مائة مجلد ⁽¹⁾ ، شملت فروع ا

This paper deals with the political, economic and cultural condition wich in volves a lot of events that angaged Arab is history Islamic, The advantage of the Ibn AL-saa`i is in fact a study of the character of the historian and how classihy us his book History of the Caliphs in the eventes of this era.

The study aimed to reveal the extent of the first intermediate grade science curriculum focus on the national values, health, environmental, economic values, in the light of the education policy in the Kingdom of Saudi Arabia, in addition to present a proposed vision to strengthen it in the science curriculum for the first intermediate grade. The study was applied to the two books student and the two books of activity on the first-second semesters for the academic year 1441 AH. To analyze the curriculum content, the study used a verified card prepared by the researchers and a criterion for interpreting percentages. The study reached the following results: environmental values ranked first with a concentration of (43%), i.e. with an avera

In the last years, the self-balancing platform has become one of the most common candidates to use in many applications such as flight, biomedical fields, industry. This paper introduced the simulated model of a proposed self-balancing platform that described the self–balancing attitude in (X-axis, Y-axis, or both axis) under the influence of road disturbance. To simulate the self-balanced platform's performance during the tilt, an integration between Solidworks, Simscape, and Simulink toolboxes in MATLAB was used. The platform's dynamic model was drawn in SolidWorks and exported as a STEP file used in the Simscape Multibody environment. The system is controlled using the proportional-integral-deriva

This study uses the performance of the discretionary estimation models by using a sample of listed companies in the Netherlands and Germany. The actual accounting framework provides a wide opportunity for managers to influence data in financial reporting. The corporate reporting strategy, the way managers use their discretionary accounting, has a significant effect on the company's financial reporting. The authors contribute to the literature through enhancement to these models to accomplish better effects of identifying earnings management as well as to present evidence that is particular to the Dutch and German setting.

For this, we followed the methodology of Dechow, Sloan, and Sweeney (1995) and Chan

E-learning is a necessity imposed by the Corona pandemic, which has disrupted various educational institutions in the world, but some of these institutions have not been affected and education has continued with them, due to their flexible educational system that was able to employ technology in the continuity of the educational process in the so-called e-learning, because It has characteristics that make it the most suitable alternative to avoid the consequences of the Corona pandemic and its damage to the educational process, as e-learning is one of the modern methods that contribute to enhancing the effectiveness of the learner, and enabling him to assume greater responsibility compared to traditional education, so the learner becomes