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International Cooperation in the Face of Internet Crimes
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في بداية الستينيات ظهرت شبكة الإنترنت لاستعمالها في أغراض غير تجارية ، ثم تطورت بشكل مذهل خلال السنوات الأخيرة، فبعد أن كانت مجرد شبكة صغيرة أصبحت الآن تضم ملايين المستخدمين حول العالم ، وتحولت من مجرد شبكة بحث أكاديمي إلى بيئة متكاملة للاستثمار والعمل والإنتاج والإعلام والحصول على المعلومات .

 وفي بداية تأسيس الشبكة لم يكن ثمة اهتمام بمسائل الأمن بقدر ما كان الاهتمام ببنائها وتوسيع نشاطها  إلا أنَّه بعد إتاحة الشبكة للعموم بدأ يظهر على الوجود ما يسمى بالجرائم المعلوماتية على الشبكة أو بواسطتها، وهي جرائم تتميز بحداثة الأسلوب وسرعة التنفيذ وسهولة الإخفاء والقدرة على محو آثارها وتعدد صورها وأشكالها، إضافة إلى اتصافها بالعالمية وعبورها للحدود . وقد صاحب تطور شبكة الإنترنت وانتشارها الواسع والسريع ظهور العديد من المشاكل القانونية ، فظهر على الساحة القانونية مصطلح جديد عرف باسم " الفراغ القانوني لشبكة الإنترنت "، وإزاء ذلك كان لابد من تكاتف جهود الدول من أجل مكافحة هذا النوع المستحدث من الجرائم التي لم تعد تتمركز في دولة معينة ولا توجه إلى مجتمع بعينه بل أصبحت تعبر الحدود لتلحق الضرر بعدة دول ومجتمعات مستغلة التطور الكبير للوسائل التقنية الحديثة في الاتصالات وتعزيز التعاون بين هذه الدول واتخاذ تدابير فعالة للحد منها والقضاء عليها ومعاقبة مرتكبيها .

ولمواجهة الصعوبات التي تواجه التعاون الدولي في مكافحة جرائم الإنترنت كان لا بد من اتخاذ إجراءات سريعة تتمثل في تحديث التشريعات الوطنية المتعلقة بالجرائم المعلوماتية وجرائم الإنترنت وإبرام اتفاقيات      (دولية، إقليمية، ثنائية) لمواجهة القصور في التشريعات والقوانين الحالية ، ومعالجة حالات تنازع القوانين والاختصاص القضائي وتحديث الإجراءات التحقيقية الجنائية بما يتناسب مع التطور الكبير الذي تشهده تكنولوجيا المعلومات والاتصالات ، وتأهيل القائمين على أجهزة تنفيذ القانون لتطوير معلوماتهم حول هذا النوع المستحدث من الجرائم

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Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of applying international financial reporting standards to SMEs On optimizing the utility of financial reports between Palestinian and Libyan business environmen
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The main aim of the research is to identify the impact of the application of IFRS for SMEs on optimizing the utility of information for financial reports. To answer the questions and test the hypotheses of the research, researchers relied on the descriptive analytical approach. First, the researchers clarified the theoretical aspect through previous studies, and then they analyses d the results of the applied study by testing the hypothesis using the SPSS.

A questionnaire was distributed after evaluation and arbitration by a number of specialists on selected sample. The sample of 120 respondents consists of general managers, department directors, head of departments, accountants, auditors and financial controllers working in the

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Publication Date
Wed May 01 2024
Journal Name
مجلة الدراسات المستدامة
رقابة القاضي على تنفيذ قرارات التحكيم التجاري الدولي وفًقا لاتفاقية نيويورك
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رقابة القاضي على تنفيذ قرارات التحكيم التجاري الدولي وفًقا لاتفاقية نيويورك

Publication Date
Wed Mar 20 2030
Journal Name
College Of Islamic Sciences
equality between man and woman                           Among Islamic law               International conventions and agreements
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equality between man and woman
                          Among Islamic law
              International conventions and agreements

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Publication Date
Fri Sep 19 2025
Journal Name
Tikrit Journal Of Administrative And Economic sciences
Determination of competency levels and auditor evaluation procedures to the international standard (ISO19011: 2018) A case study at the Ministry of Construction, Housing and General Municipalities/Audit Directorate
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The current research seeks to achieve several objectives, including knowing the extent of the audit directorate of the Ministry of Construction, Housing and General Municipalities of the International Standard (ISO19011:2018) regarding determining the efficiency and evaluation of auditors and diagnosing the gap between requirements and application and knowing the reasons for not applying some of the items in the standard, starting from the problem, The field raised the following question (Does the audit directorate determine the efficiency and evaluation of auditors according to the standard ISO19011:2018?), and the importance of research lies in determining the return that can be achieved by the directorate through its application of stand

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Publication Date
Sun Apr 30 2023
Journal Name
Al-kindy College Medical Journal
Knowledge, Attitudes, and Practice of Self-Medication among Medical Students at Sudan International University, Sudan
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Background: Self-medication is a practice or action taken by individuals for themselves in order to achieve and maintain health, as well as to avoid and protect against disease. The aim of this study is to evaluate the knowledge, attitudes, and practice of self-medication among medical students at Sudan International University.

Subjects & Methods: This was a prospective study that involved 288 out of 1000 students in the Faculty of Medicine at Sudan International University. Data were collected using a self-administered questionnaire from January to March 2022 to evaluate the self-medication knowledge, attitude, and practice among first, second, and third-ye

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Publication Date
Tue Aug 05 2025
Journal Name
Journal Of Sport Biomechanics
Comparative Biomechanical Analysis of Three-Point Shooting Between Elite Iraqi Basketball Players and International Counterparts
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Objective This study aimed to compare the biomechanics of three-point shooting between elite Iraqi basketball players and international players, in order to identify key biomechanical differences that may impact shooting performance. Methods A total of 80 male basketball players participated in the study (40 elite Iraqi players and 40 international elite players). Kinematic data were collected using advanced motion analysis systems, force plates, and high-speed video analysis. The measured variables included joint angles, angular velocity, release speed, ball release angle, and ground reaction forces during three-point shooting. Each player performed 20 consecutive shots under controlled conditions. Group comparisons were conducted using st

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Publication Date
Sun Jan 01 2017
Journal Name
المجلة القانونية العلمية المحكمة
المشاكل الاقتصادية المالية للقروض الخارجية من منظور القانون المالي الدولي (دراسة مقارنة)
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Publication Date
Wed Jun 19 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Disclosure of deferred taxes according to IAS-12: بحث تطبيقي في الهيئة العامة للضرائب قسم الشركات
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The research aims to clarify the importance of adoption of International Accounting  Standard No. (12) "Income Taxes" as a tool for the measurement and disclosure of income taxes in the financial statements، and how to deal with the differences that arise as a result of difference in net profit accounting for net tax profit ،The problem of the research focused on the disparity between the income tax estimate in Iraq in accordance with the accounting standards and financial reporting and assessment of income tax in accordance with the tax laws and legislation, this discrepancy has led to the emergence of differences between accounting profit and tax profit (temporary differences and permanent differences) and these differences of w

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
اتجاهات تطوير أنشطة الرقابة الداخلية لتلبية متطلبات لجنة التدقيق: دراسة تطبيقية في مصرف اشور الدولي
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The audit committee has received considerable attention from international institutions and researchers as a result of financial failures and the collapse of major international companies, especially cases of manipulation and misinformation in the financial statements, due to the role played by one of the mechanisms of control of economic entities to increase disclosure and credibility of information published, In overseeing the preparation of financial reports, following up the internal auditing functions, supporting the external auditor and enhancing his independence, and strengthening the shareholders' confidence in the economic entity. The two researchers prepared the applied side of the research by applying a proposed model based on

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Publication Date
Fri Sep 19 2025
Journal Name
Al–bahith Al–a'alami
Frameworks for international press coverage of external interference in the formation of the Iraqi government Analytical study for the Saudi Al-Sharq Al-Awsat and Kayhan Al-Arabi-Iranian newspapers for the period (1/1/2018 - 31/12/2018)
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This research deals with the frameworks and mechanisms of international press coverage of the issue of foreign interference in the formation of the Iraqi government in the Saudi newspapers Asharq Al-Awsat and Kayhan Al-Arabi Iran and how this topic was addressed in the two newspapers. The frameworks for international press coverage of external interference in the formation of the Iraqi government. ”This research is one of the descriptive research that adopted the survey method، which made it possible to use the content analysis tool to analyze
the content of the two newspapers، whose numbers are (624) from the
newspapers (Al-Sharq Al-Awsat Al-Saudi Arabia and Kayhan Al-Arabi Iran) from (1/1/2018 to 31/12/2018)، and the researc

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