Abstract

This study aims to identify the repercussions of the Corona pandemic (Covid 19) and its impact on the educational and psychological functions of the Omani family from the point of view of a number of fathers and mothers. Drive for a group of fathers and mothers, some of whom work in the government sector and others are mothers enrolled in graduate studies programs at the university, their ages range between (30-50 years) totally (28) mothers and fathers: 22 mothers and 6 fathers. The results showed that the repercussions of the transformation of e-learning, home quarantine, social distancing, and the challenges associated with them were among the most frequent responses that posed a real challenge to the

The research aims to explain the role of the flexible budget in assessing the feedback resulting from deviations by comparing the actual results with the planned performance in light of the economic crisis that the world witnessed during the spread of Corona disease. As most companies, including the Electronic Industries Company, face the problem of controlling production costs and are trying hard to reduce these costs to the lowest level starting from measuring these costs and allocating them and distributing them to products. This helps in controlling deviations and thus the flexible budget becomes a tool that helps in controlling elements Costs

Abstract:

     The research aims to shed light on the Corona pandemic and its repercussions on the global economy in general, and on the activities of Iraqi economic units in particular. It also aims to show the impact of the auditor’s reporting on the effects of the Corona pandemic on economic units and its reflection on the quality of his reporting. To achieve the objectives of the research, the researcher prepared a questionnaire according to the five-point Likert scale and took into account in its preparation compatibility with the characteristics of the study community, and that the target community for this questionnaire are the economic units listed in the Iraq Stock Exchange that have complet

ان الازمة الصحية العالمية الناشئة عن انتشار فيروس كورونا (والذي وصفته منظمة الصحة العالمية في 30/كانون الثاني/2020 بانه حالة طواريء صحية عامة مُثيرة للقلق الدولي، ثم عادت لتُسبغ عليه وصف الجائحة   pandemic  في 11/آذار/2020) وما أتخذته السطات الحكومية في دول العالم المختلفة من تدابير وأجراءات متفاوته (سواء بمستواها الاعلى من فرض حظر التجوال الشامل او ما اطلق عليه عالميا بالحجر المنزلي وبالتالي تعطيل كافة القطاع

The spread of the Corona virus (COVID-19) has led to the use of public authorities to take a range of preventive measures and preventive measures to reduce and combat its prevalence. Adapt to the new position and reduce the spread of the epidemic, and the most important measures taken by the Sonato authorities are closing of some commercial activities, disrupting transport, domestic and social quarantine , and asylum to the partial option for public utilities.

The aim of the research is to measure the change in the impact of the factors of the Corona pandemic on psychological sensitivity and COVID-19 phobia in a sample of Bisha University students and to detect the differences in the phobia (phobia) Covid-19 among the sample members in the measurement before the ban and after the ban was opened, in addition to the differences in psychological sensitivity of  The sample has between sizes before and after the spread of the Corona pandemic, as well as the differences in them according to the gender variable (male, female). The researcher relied on the comparative approach. The scale of psychological sensitivity and COVID-19 phobia was applied to a sample of (62) male and female respondents.

This study aims to identfy virtual plastic art exhibitions in light of the challenges of the Corona pandemic. It used a descriptive analytical method through several questions and examining future challenges via the Internet in publishing virtual plastic art exhibitions in many parts of the world in light of the challenges of the Corona pandemic. For that, it used Arab and foreign references.
The study reached many results, the most important of which are: The detection of virtual reality applications and their impact on the plastic arts exhibitions sector. Besides, the insights gained from future art gallery research with VR technology could provide direct and practical value for this sector. By using a technology, similar to the “

This study seeks to clarify the adequacy of the current legal texts - procedural and objective - to respond to our situation under Corona and whether it needs to modify or develop treatment for this general exceptional circumstance or to avoid it, and the appropriateness of the idea of force majeure or emergency circumstance or (the idea of foreign reason) to face the consequences or effects of Corona on the rules of litigation and the formation of the court and its jurisdiction and procedural appointments and litigation procedures and appeal and judgment and its implementation in order to maintain and implement the public order that interferes with the mechanisms and measures taken It is intended and has legal and judicial implications

       The interest in the consumer and the search for appropriate means to protect it is not recent. The consumer protection has been the focus of legal, judicial and juristic interest, since the middle of the last century, and this interest has resulted in the adoption of many rules that would provide protection to the consumer as the weak party in the contractual relationship .banking laws sought to determine who is the banking consumer covered by protection, as well as  to indentify financial institutions that are committed to providing protection to the banking consumer when providing banking services, also ,the scope of consumer protection requires determining the banking  activities provided

Abstract 

          The research the impact of the application of some of the production system tools in the specified time, which can be adapted in the service sectors (banking sector) over the improvement and increase the quality of banking services, and highlights the research problem in the low quality of banking services provided to customers because of the reliance on traditional banking systems in the provision of services Because of the lack keep pace with global developments in the banking industry, and the goal of research is to clarify the applicability of the production system in the time specified in the service sector and th