يُعد التنمر ظاهرة إجتماعية قديمة موجودة في جميع المجتمعات سواء أكان المجتمع صناعيًا أم ناميًا، كما يُعد من المفاهيم الحديثة نسبيًا، وربما يرجع لحداثة الإعتراف به نوعًا من أنواع العنف فضلاعن ندرة الدراسات التي تناولته وعدم وجود معيار محدد لتحديد السلوك الذي يعد تنمرًا أم عابرًا، لقد بدأ الأهتمام بدراسة التنمر في سبعينات القرن الماضي وأصبح موضعًا يحضى بأهتمام العديد في مختلف البلدان، وفي عصرنا الحالي تطورت الظاهرة الإجرامية تطورًا ملحوظًا سواء في أسلوب إرتكابها أو مرتكبيها وكل ذلك يرجع إلى التقدم السريع في ثورة المعلومات والإتصالات، فظهرتْ الجرائم الإلكترونية ومنها جريمة التنمر الإلكتروني، وفي نطاق الجريمة الإلكترونية، أختلف الفقه والقضاء في تحديد مسؤولية مزود خدمة الإنترنت وفقًاً لطبعية عمله المتمثل بمدى الرقابة التي يقوم بها على المحتويات غير المشروعة التي تتم عبر الخدمة التي يقدمها في الجرائم الإلكترونية ومنها جريمة التنمر الإلكتروني Bullying is considered an ancient social phenomenon that has existed in all societies for a long time, whether the society was industrialized or developing. Recently, bullying was recognized as a form of violence. Additionally, the interest in studying bullying began in the seventies of the last century and became a topic of interest in many countries around the world. nowadays, the criminal phenomenon has developed remarkably, both in the way it is committed or its perpetrators, and all this is due to the rapid progress In the information and communication revolution, cybercrimes appeared, including the cyber-bullying crime In addition, Jurisprudence and the judiciary have differed in determining responsibility of the internet service provider according to the nature of its work, which is the extent of control it performs on the illegal content that is carried out through the service it provides in cybercrime, including the cyberbullying crime. Le harcèlement est un phénomène social ancien présent dans toutes les sociétés, qu'elles soient industrielles ou en développement. Il est également considéré comme un concept relativement moderne en raison de sa reconnaissance récente en tant que forme de violence, ainsi que de la rareté des études qui l'ont abordé et de l'absence du critère spécifique pour déterminer quel comportement est considéré comme du harcèlement ou toléré. L'intérêt, pour l'étude du harcèlement a commencé dans les années 70 du siècle dernier et est devenu un sujet d'intérêt pour de nombreuses personnes dans différents pays. De nos jours, le phénomène criminel s'est sensiblement développé, que ce soit dans sa manière de se produire ou chez ses auteurs, et cela est dû aux progrès rapides de la révolution de l'information et de la communication. Les crimes électroniques, y compris le harcèlement électronique, ont émergé dans le cadre de la cybercriminalité. Dans ce contexte, les juges et les autorités judiciaires ont divergé dans l'établissement de la responsabilité du fournisseur d'accès internet en fonction de la nature de son travail, qui consiste en l'étendue de son contrôle sur les contenus illégaux qui se produisent par le biais du service qu'il fournit dans les crimes électroniques, y compris le harcèlement électronique.
Abstract
This research aims to define the roles of auditors by clarifying the concept and risks of cyber security in protecting information and financial data in economic units. Najaf, Babylon and Karbala, then the results were analyzed and the results were presented and analyzed to show that adopting cyber security improves the quality of reports Finance through what it achieves in displaying information with credibility and transparency, in a way that suits the needs of users, and cyber security has a role in managing economic resources more effectively to obtain benefits that would have been lost in the event of an
... Show MoreTax governance is a set of legal means that directs the tax administration to deal in good faith with taxpayers based on transparency, integrity and accountability while ensuring the achievement of tax justice and works to introduce advanced means by which it deals with all stakeholders.
In this study, we try to explain its rooting and legal nature by shedding light on the position of some international organizations and their internal legislation in the context of public finance.
The banking sector of all kinds is the backbone of the economy in all countries, as it is the main financier of most economic projects in order to achieve economic development and achieve stability, which contributes to providing the necessary resources in return for obtaining a profit margin in exchange for giving up his money and bearing credit risks. Among the aforementioned banking sectors are: Islamic banks that invest their capital in several forms in order to obtain profits that enable them to continue and grow, and the most important of these formulas is the Murabaha formula, which is summarized by the bank selling a commodity after owning it and then selling it to the applicant for this commodity based on a prior request
... Show MoreBackground: The treatment of an ovarian cyst relies on its nature, the discrimination of benign and malignant cysts is, therefore of crucial importance, and in spite of the continuous improvement of diagnostic means, it remains sometimes impossible to differentiate functional from organic (malignant or not) ovarian cysts. The therapeutic decision will search for the main midway between cancer’s negligence and the fear of performing an unnecessary surgical operation for an ovarian cyst.Objective: To review of 116 cases of ovarian cystic diseases aiming in identify proper management and reducing unnecessary surgical intervention.Methods: A retrospective study was conducted at Al-Elwiya maternity teaching hospital/ Baghdad/ Iraq. One hund
... Show MoreThe adopted method in the teaching of history is conservation and indoctrination in all grades, and this will lead to a lack of students interact with teachers in the course of the lesson, and poor use of teachers to questions that raise students' thinking during the lesson, which leads to a lack of interest in the topic of the lesson and wasting opportunities contribution making it the teacher at the center of the educational process, and to provide arrogating the researcher to contribute to teaching style with the belief that the use of this method of teaching could lead to overcome the difficulties and problems faced by the teaching material.
And there are educational complexes integrated approac
... Show MoreThe financial statements must accurately, clearly and fairly present the financial situation and financial statements should be reliable as well. Pursuant to Board Decision No. (74) 2020, CBI obliges banks, according to the Banking Law No. (94) for the year 2004, Article (33) paragraph 2 concerning real estate owned from previous years and expropriated as a result debt settlement , to apply a real estate liquidation provision at a rate of 20% for each property expropriated and at a rate of 100% for each year of delay up to (5) years .also from the significance of the issue of real estates that become a property of banks as a result of debt settlement and the pr
... Show MoreAllah Almighty has aggrandized the position of orphans and elevated their status in the society and has given the graces for those who sponsor the orphan and care for and protecting them, even those who rub their heads. The divine care is manifested in the verses of the Holy Bible and the Holy Quran. Therefore, the whole world cared for the orphan, and called for the rights of the orphans in the conferences and the channels. But all that was little effort that does not meet what the orphan need and some were only ink on paper that were not applied. All that mentioned above is necessary in dealing with the study (the rights of orphans in the Old Testament and Islam, a Comparative Study). The study was divided into a Preface and four inquirie
... Show MoreThe purpose of this research is to identify the youth issues in Talk Shows in the Iraqi satellite channels via monitoring a sample of episodes of the Talk Shows episodes which are concerned and analyzed the youth issues in the Iraqi satellite channels, namely, «Hala Shabab Program» at Al-Iraqia satellite Channel and «Shabab wa Banat Program» at Al-Sumaria satellite Channel by recording and re-watching them again. This research is classified as one of descriptive researches. The survey method was adopted in this study.
For this purpose, the researcher prepared an analysis form. The researcher de
... Show More
This research aims to identify the effectiveness of counseling by using the technique of self-talkin developing the habits of mind among middle school students by testing important hypotheses, and choosing the experimental design for the two groups (experimental - control). The classification of "Costa & Kallick" was adopted to measure the habits of the mind, and the scale consisted of (64) items, and after confirming the psychometric properties of the scale, the researcher applied it to the research sample (487) students from middle school students. One of the students who got the lowest marks after answering the scale. purpose of applying the experiment. He divided them into two groups, one of them is experimental (10) students, as
... Show More