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 t

      The problem of multi assembly line balancing appears as one of the most prominent and complex type of problem. The research problem of this dissertation is concerned with choosing the suitable method that includes the nature of the processes of the multi assembly type of the sewing line at factory no. (7). The State Company for Leather Manufacturing. The sewing line currently suffers from idle times at work stations which resulted in low production levels that do not meet the production plans. The authors have devised a flexible simulation model which uses the uniform distribution to generate task time for each shoe type produced by the factory. The simulation of the multi assembly line was based on assigni

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

The research aims to identify small and medium enterprises in accounting thought in terms of definition and concept, and this international financial reporting standard for small and medium-sized enterprises (SMEs) in the theoretical aspect. As for the practical aspect, the small and medium-sized enterprises standard has been applied to the financial statements of the company in question, the preparation of the opening entry on the date of the transition, the requirements of measurement and the accounting disclosure on the date following the application of the standard, and the preparation of the company's financial statements and the accompanying explanations according to the standard of small and medium-sized enterprises. The r

This paper analyses the relationship between selected macroeconomic variables and gross domestic product (GDP) in Saudi Arabia for the period 1993-2019. Specifically, it measures the effects of interest rate, oil price, inflation rate, budget deficit and money supply on the GDP of Saudi Arabia. The method employs in this paper is based on a descriptive analysis approach and ARDL model through the Bounds testing approach to cointegration. The results of the research reveal that the budget deficit, oil price and money supply have positive significant effects on GDP, while other variables have no effects on GDP and turned out to be insignificant. The findings suggest that both fiscal and monetary policies should be fo

The transition states that Iraq economy lived it after 2003, and the change in tools used by monetary policy based on C.B.I law 56 in 2004, under the especially situation for the economy (structural imbalances and the weakness of banking & financial sector).

The monetary policy adopted the inflation targeting policy to mantain the monetary stability in the economy and considered it an incubator for future growth. It used the exchange rate as a nominal anchor to achieve the goal (because the rentier of economy, finance Shallowness & separation between real sector and finance sector, all this cause the normal channel to transfer the effect of monetary policy (interest rate) ineffective.

This study examined the effects of water scarcity on rural household economy in El Fashir Rural Council / North Darfur State- western Sudan. Both quantitative and qualitative methods were used as to get a deeper understanding of the impact of water scarcity on the rural house economy in the study area. 174 households out of 2017 were selected from 45 villages which were distributed in eight village councils forming the study area. Statistical methods were used to manipulate the data of the study. The obtained results revealed that water scarcity negatively affected the rural household economy in the study area in many features. These include the followings: much family efforts and time were directed to fetch for water consequentl

Objectives: To determine the effectiveness of post-abortion family planning counseling program on nurses and midwives' practices and to predict the variables which may effect on their practices Methodology: A quasi experimental study was conducted from 23th April 2017 to 14th March 2018 in three governorates in Middle Euphrates of Iraq: (Holy Karbala, Al - Najef Al Ashraf and Babylon) on nurses and midwives who work at maternity hospitals. Systematic random sampling was used to select 122 nurses and midwives, (60) of them for study group and (62) for control group. A checklist is an instrument that evaluate the practices which included 50 items. Validity of content was determined through reviewing it by (16) experts and reliability of to

Abstract

      The present study investigates the effect of acetic acid on corrosion behavior and its potential of hydrothermally sealed anodized AA2319-Al-alloys. Anodizing treatment was performed in stagnant phosphoric acid electrolyte with or without addition of acetic acid. Hydrothermal sealing was carried out in boiling water for each anodized specimen. The open circuit potential of the unsealed and sealed anodized samples was examined using open circuit potential measurement for the purpose of starting in scanning polarization diagrams. The potentiostatic polarization technique measurements were performed to assess corrosion behavior and sealing quality (i.e., degree of sealing) of

لقد مثلت عملية التحول من النظام الشمولي الى مشروع اقامة نظام جديد ومغاير نقلة نوعية شهده المجتمع العراقي بعد 9/4/ 2003 القت بظلالها على مختلف الاصعدة السياسية والاقتصادية والاجتماعية، ولعل من بين ابرز تلك التحولات ذلك الذي تبلور على حول مفهوم الهوية الوطنية واعادة تشكيلها من خلال صياغة جديدة لمفهوم المواطنة الذي يفترض ان تكون القاعدة الراسخة التي يتأسس عليها المشروع الوطني الجديد الرامي الى إقامة او إعادة تأسي