The research aims to identify the magnitude of the impact of external debt on the gross domestic product in Morocco, and the importance of research lies in the role that external debt plays in addressing structural imbalances, if it is best disposed of according to well-studied economic plans by specialists in this regard, especially if these debts are directed with Other resources, as it helps pay the costs of these debts (debt servicing) that the external debt also raises the level of gross domestic product, and the research starts from the hypothesis that: There is an effect of foreign debt on the GDP in Morocco, has contributed in one way or another to The exacerbation of the external debt, which affected the m

The research aims to develop a proposed mechanism for financial reporting on sustainable investment that takes the specificity of these investments.

To achieve this goal, the researcher used (what if scenario) where the future financial statements were prepared for the year 2026, after completion of the sustainable project and operation, as the project requires four years to be completed.

The researcher relied on the results of the researchers collected from various modern sources relevant to the research topic and published on the internet, and the financial data and information obtained to assess the reality of the company's activity and its environmental, social, and economic i

This paper aims to identify how the United Nations works through its website in prioritizing audiences towards international issues، by identifying the digital PR mechanisms used in digital PR contents in prioritizing audiences towards the international issues they deal with. To achieve the objectives of this paper, the researcher used the survey method and content analysis tool with a view to identifying the ranking of international issues on the website of health، peace and security، humanitarian assistance، human rights، women، migrants، refugees and displaced persons، economic development، United Nations affairs، culture and education، environment and climate، sustainable development, and law and crime prevention. One of

  The present study aimed at ((building an educational -learning design based on the theory of Merrill in (CDT) and measuring the effectiveness of this design in the motivation and achievement of the high school fifth grade students to art education in the subject of the history of modern art)). The research community is made of fifth grade preparatory students in the secondary school of Umm Ayman in the Directorate of Education of Baghdad / Ar-Rusafa in a simple random way. The study sample (58 students) was chosen from section (e) to study according to Merrill theory (CDT) and section (d) to study according to the traditional way.
The pilot design of the control and experimental equivalent groups that have partial control in t

Tobacco products of all kinds are harmful to public health, so legislation has paid great attention to regulating the process of tobacco production and distribution, whether at the level of national or international legislation, in a way that achieves legal protection for these products, so the establishment of civil liability for tobacco companies as a result of harm to the smoker The positive and the negative provoked a jurisprudential dispute due to the specificity of the work of these companies, and the jurisprudence differed in the legal nature of tobacco companies ’liability between contractual and tort liability in a way that enables the injured smoker to obtain his right to compensation.

The present study discusses the names of the Day of Resurrection in Uri Rubin’s translations of the Holy Qur’an. To identify the translation difficulties and complications and to find out the Hebrew equivalence, the study, through the application of a comparative analytical approach, aims at analyzing the linguistic structures of Day of Resurrection names cited in the Holy Qur’an. Heavenly religions are rich with distinct and unique terms that distinguish and reflect their specificity of other religions; something requires a great accuracy in the translation of such terminology. By investigating selected examples of the names of the Day of Resurrection in Arabic and Hebrew, the present study sheds light on the morphological and semant

Each era has advantages in terms of innovation and development in form, technology, style, and design in ceramic vessels, both at the level of functional and aesthetic performance, so this study aimed to demonstrate the importance of geometrical foundations in the design structure of contemporary ceramic vessels, and also to reveal the constructive skills in The structure of the ceramic figure.
The researchers used the descriptive analytical approach to suit the nature of the study, and they described and analyzed the ceramic works in terms of geometric shape systems, elements and foundations of design in construction, formal diversity in the general design of ceramic vessels, and references and sources of artwork. In addition to th

Fifteen local isolates of Pseudomonas were obtained from several sources such as soil, water and some high-fat foods (Meat, olives, coconuts, etc.). The ability of isolates to produce lipase was measured by the size of clear zone on Tween 20 solid medium and by measuring the enzymatic activity and specific activity. Isolate M3 (as named in this study) was found to be the most efficient for the production of the lipase with enzymatic activity reached 56.6 U/ml and specific activity of 305.94 U/mg. This isolate was identified through genetic analysis of the 16S rRNA gene. and it was shown that the isolate M3 belongs to Pseudomonas aeruginosa with 99% similarity. The DNA of isolate M3 was extracted and lipase gene was amplified through PCR tec

In this paper, a harvested prey-predator model involving infectious disease in prey is considered. The existence, uniqueness and boundedness of the solution are discussed. The stability analysis of all possible equilibrium points are carried out. The persistence conditions of the system are established. The behavior of the system is simulated and bifurcation diagrams are obtained for different parameters. The results show that the existence of disease and harvesting can give rise to multiple attractors, including chaos, with variations in critical parameters.