The aim of this study is to look at  the potential of a  local sustainable energy network in  a pre-existing context to develop a novel design beneficial to the environment. Nowadays, the concept of smart cities is still in the developmental phase/stage   andwe are currently residing in a transitional period, therefore it is very important to discover new solutions that show direct benefits the people may get from  transforming their city from a traditional to a smart city. Using experience and knowledge of successful projects in various European and non-European smart cities, this study attempts to demonstrate the practical potential of gradually moving existing cities to t

Is hardly day expire without hearing the news either Abuse Managementthe accounting standards or the existence of serious misstatements by someauditors.Which caused the demanding of many companies in the recent republication of the financial statements and the re-announcement of its financialresults. Such acts raise questioning about the role that should be played by theauditors, prompting agencies responsible for setting auditing standards to takeTo throw increasingly responsibility on the auditors in order to interest risksfraud The Risks of Fraud in their review of the financial statements.also The Public Company Accounting Oversight Board in the U.S.called about the need of owning the Certified Public Accountants those whoaudits for

The research titled (narrations of Imam Muhammad bin Ali al-Baqir (upon him be peace) about washing, in the four books of Sunan - study and analysis -) deals with what was reported from the noble and purified hadiths about him, peace be upon him, through the four hadith works represented by Sunan Abu Dawud (d. 275 AH). And Al-Jami’ Al-Kabir (Sunan Al-Tirmidhi) (d. 279 AH), Sunan Al-Nasa’i (Al-Mujtaba) (d. 303 AH), and Sunan Ibn Majah (d. 273 AH), who is the venerable imam and jurist from the House of Prophethood, as he transmitted many traces from the Prophet, may God bless him and grant him peace. Upon him and his family, peace be upon him. The study focused on his narrations, including the rulings on washing

In every age there are few great who are able to hold the burden of understanding and explaining heavenly messages . those who are immortalized by their deed troy haut history are less . the  al-emam - musa abin jaafer – peace by upon him- is one of them by his science , mentality and religion

Background: Epithelial salivary gland tumours are relatively uncommon and constitute a wide spectrum of variable morphologic and biologic entities. The cell proliferation / death balance is most important in the development of salivary gland tumours. The aim of this study was to examine the expression of PCNA protein immunohistochemically and Bax mRNA gene using in situ hybridization techniques and to correlate between the clinicopathological features of salivary gland tumours with the expressions of PCNA protein and Bax mRNA. Materials and Methods: Forty nine formalin fixed paraffin embedded tissue blocks of epithelial salivary gland tumours were used in this study. Haematoxylin and Eosin stain was used for reassessment of the histopath

تسعى تركيا ضمن سياساتها المائية ومنذ زمن بعيد وبأصرار على تنفيذ المزيد من بناء السدود والمشاريع التخزينية المائية على حوضي دجلة والفرات، الامر الذي يؤدي بالضرورة الى تناقص معدل الواردات المائية لنهري دجلة والفرات الداخلة للاراضي العراقية .وبالتالي التأثير على مقومات التنمية الزراعية العربية بشكل عام والتنمية الزراعية بالعراق بشكل خاص ومن ثم تهديد الامن الغذائي الوطني.

لذا فأن البحث يهد

         The studying trying to determine the role of  Strategic Intelligence on the Process of Green Manufacturing  of  Sample of Mineral water factories at Dahuk city.  The study submit a theoretical frame of Strategic Intelligence and Green Manufacturing, a supposed sample, had been set to reverye   the nature of the relations and effect in the study  Varity, the study  depend on group of the main and branch concurring with the relations and effect between the Strategic Intelligence and Green Manufacturing to answer the following questions about research to problems:

 What are the relationships and effects between stra

The study aims to measure the level of academic stress in the e-learning environment in three areas, students and their dealing with classmates, dealing with the professor and technical skills, and the nature and content of the curriculum among graduate students in the College of Education at King Khalid University during COVID-19 pandemic. This study was descriptive in nature (survey, comparative). The sample consisted of (512) male and female graduate students in the master's and doctoral programs. The Academic Stress Scale in the E-learning Environment designed by Amer (2021) was used. The results indicated a high level of academic stress among graduate students in the e-learning environment. The study also found that there were stati

The study aimed to identify the effect of Total Quality Management on enhancing competitiveness through the opinions of employees of the front- rows of customer service in local Palestinian banks, the researcher adopted an analytical descriptive method through developing a special questionnaire to accomplish the study’s objectives and answer its questions. The study involved all the Palestinian local banks, with their scattered branches in West Bank. The study sample consisted of 3470 executive employees for banking services out of 4753 employees, in the rate of 73%, and the study sample reached (485) employees who were randomly selected working in the front -rows to provide services in the local Palestinian banks during the ye