يعد الاهتمام بأصحاب الهمم مطلب ديني لجميع الأديان ومطلب اجتماعي لانهم جزء أساسي من المجتمع ينبغي ان يحصلوا على فرصتهم وحقوقهم كباقي افراد المجتمع، فضلا عن كونه مطلب تربوي، إذ يعاني التلاميذ أصحاب الهمم من مشكلات عديدة وذلك لا سباب ترجع لخصائصهم وصفاتهم الخاصة التي ولدوا بها أو اكتسبوها بعد الولادة لسبب من الأسباب، لذا نجدهم يعانون من صعوبات في اكتساب المهارات والخبرات الحياتية بصورة عامة والتعليمية بصورة خاصة، لذا فهم بحاجة إلى نوع خاص من وسائل التعليم الحديثة التي تعتمد على التكنولوجيا المتطورة لمساعدتهم ودعمهم في أداء مهامهم وواجباتهم التعليمية وكذلك في عرض المادة العلمية عليهم وذلك لحاجة أصحاب الهمم إلى تكنولوجيا حديثة ذات طابع خاص يتماشى مع مستوياتهم وقدراتهم مساير وملائم للمستجدات العلمية ، فهم افراد تجمعنا معهم صفات مشتركة عديدة منها الحاجة إلى التفاعل والتواصل والتوافق مع البيئة المحيطة، واستخدام التكنولوجيا الحديثة تسهيل العمل في مجالات الحياة كافة ولا سيما للأفراد من أصحاب الهمم وبشكل أكثر تحديد عند توظيفها في عملية التعليم فهي تلبي الكثير من احتياجاتهم وبأقل جهد وعناء، لذا يجب توظيف التكنولوجيا الحديثة بكل ما تحمل هذه الكلمة من معنى في عملية تعليم أصحاب الهمم وجعلها جزء أساسي في عملية التعليم وليست مجرد إضافة في تعليم أصحاب الهمم بعد ان اثبتت فعاليتها في تحسين الممارسات التعليمية التي تقدم لهم وتطوير المهارات والمعرفة التي يمكن استخدامها في حياتهم الواقعية الحالية او المستقبلية، وقد هدف البحث التعرف على التكنولوجيا الحديثة في تعليم أصحاب الهمم، وقد توصل البحث الى أهمية استخدام التكنولوجيا الحديثة في تعليم أصحاب الهمم.
يُعد الاضطهاد الديني في ميانمار من أبرز القضايا الإنسانية والسياسية في جنوب شرق آسيا، إذ تعاني بعض الأقليات الدينية، خصوصًا المسلمين والمسيحيين، من التمييز والقيود والانتهاكات المستمرة
ُعد الاضطهاد الديني في ميانمار من أبرز القضايا الإنسانية والسياسية في جنوب شرق آسيا، إذ تعاني بعض الأقليات الدينية، خصوصًا المسلمين والمسيحيين، من التمييز والقيود والانتهاكات المستمرة
يشكل الدور الايراني و التركي العامل الحاسم بالمنطقة لما لهما من دور اقليمي فاعل في تغيير موازين القوى
The objective of this research is to know the extent to which Iraqi and Arab companies apply the criteria of accounting for sustainability and disclosure, as well as to analyze the content of the annual financial reports of the companies listed in the financial market to determine their compliance with the Sustainability Accounting Standards Board )SASB(. Annual Report The commitment of telecommunications companies to implement sustainability issues related to the standard of telecommunications services reached a general average of (54%) for the sample of the research sample. This means that there is a degree of admissibility in applying the standard. As well as the highest level of reporting to the criterion of the (Jordan Telec
... Show MoreIn this research, a selection of some mineral water was selected on the basis of being the most marketed by the owners of shops in Najaf province, with six types, where daily samples of this water were taken by 50 ml for two months from (1/11/2018 -1/1/2019). The following ions concentrations were measured (Br-, Cl-, F-, NO3-, SO42-, Na+, K+, Ca2+, Mg2+), pH and the electrical conductivity were measured and the results were compared with the allowable rates according to the international organizations. It was noted that they conform to international and Iraqi standards.
The bank risks has greaten and changed in its nature under the developments of financial liberalization, banking innovation and increasing use for new financial instruments which created by the huge technological advancement happened in the banking industry. So that, banks in large choose to base the profitability measures adjusted for risks; that is we introduced this research. The most important reason led us to do this is the restriction to use the modern statistical methods by trade bank in Arab countries equally with world banks which were the antecedent to base those models. Therefore, the research problem is embedded in the banks need to use measures that link between profitability and risks and this is what achieved by RARC
... Show MoreThe research aims to identify the theoretical foundations for measuring and analyzing quality costs and continuous improvement, as well as measuring and analyzing quality costs for the Directorate of Electricity Supply / Middle Euphrates and continuous improvement of the distribution of electrical energy,The problem was represented by the high costs of failure and waste in electrical energy result to the excesses on the network and the missing (lost) energy,Thus, measuring and analyzing quality costs for the distribution of electrical energy and identifying continuous improvement leads to a reduction in missing and an increase in sales, as the research reached many conclusions, the most important of which is the high percentage o
... Show MoreAs a result of the entry of multinationals companies in Iraq for investing in the joint projects through conducting agreements and contracts for work on important and strategic projects to get the necessary funds and various experiences which characterize the foreign participant sides that Iraq currently needs them and because of the non-applying the accounting processing stipulated in the unified accounting system in addition to the absence of a local accounting bases as well as the default of the participant contracts on indicating the accounting methods about those projects which are considered one of the bases that enables auditors in the public sector to depend on it, thus the research paper deals with studying an
... Show MoreThe present study aimed to determine the serum sex hormone levels among Benign Prostatic Hyperplasia (BPH) patients before and after 3 months of oral administration of 5-α reductase inhibitor(finasteride). Forty BPH patients and 40 healthy men from Amara city were involved in this study, their ages were between 40-59 year. They were all subjected to direct estimation of hormones by MinVidas method including Testosterone (T), Estradiol (E2), Follicle Stimulating Hormone (FSH), Luteinizing Hormone (LH), Prolactin (PRL), and Dihydrotestosterone (DHT) before and after 3 months of treatment with 5α-reductase inhibitor (finasteride) (the healthy individuals didn’t take finasteride).The results showed that T level was significantly lo
... Show MoreIs 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
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