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.
In The Name of Allah Most Gracious Most Merciful
The characteristics of the doers of good are mentioned in the Holy Book of God, and love for them in five places, and whoever God loves, honors him and gives him victory. As for the love of the righteous, it has to do with loyalty, covenant, and integrity. Committing sins 0 Then after that he mentioned God those who fight in His cause and those who rely on Him and return to Him and turning away from everything else.
This research aims to identify the role that forensic accounting plays on the transparency and quality of the financial statements in trade bank of Iraq and the Gulf Commercial Bank in Babylon. This research came to address the problem that most financial institutions suffer from, which is represented by the lack of transparency and the quality of the financial statements issued in a manner. Annual also the manipulation and fraud in the financial data, which causes a big gap between that institutions and organizational stakeholders. According to the implementation of the research hypothesis and the objectives of the research, a questionnaire was prepared consisting of three axes, the first axis dealing with the demographic distri
... Show MoreDue to increased consumption of resources, especially energy it was necessary to find alternatives characterized by the same quality as well as being of less expensive, and most important of these alternatives are characterized by waste and the fact that humancannot stop consumption. So we have consideredwaste as an alternative and cheap economic resources and by using environmental index the MIP (input materials per unit ,unit / service) is based on the grounds that the product is not the end of itselfit is a product to meet the need of a product or service, awarded a resource input and output within the five basic elements are the raw materials is ecological, Raw materials ecological, water, air and soil erosion for a
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The study seeks to investigate the effect of Dunn Dunn learning style model on students’ achievement. Besides, the way of developing students’ deductive thinking by testing the null hypothesis: there is no significant difference between experimental group who takes Dunn Dunn model as style in studying geography and control group that follows a traditional method in studying geography at the level of (0,05). Additionally, there is no significant difference between experimental group who takes Dunn Dunn model as style in studying geography and control group that follows a traditional method in studying geography at the level of (0,05) on testing developing deductive thinking skills. The researcher adopted a quasi-experimental posttest
... Show MoreThe objective that the researcher seeks to achieve through this research is to clarify the relationship between strategic management accounting techniques and the reliability of financial statements, and to measure the impact of these techniques as an independent variable with its three dimensions, which are: activities-based cost, target cost, and benchmarking on the reliability of financial statements as a dependent variable. To achieve this objective, the researcher did the following: First: Determine the research problem through the following question: Do strategic management accounting techniques affect the reliability of financial statements in industrial companies listed on the Palestine Exchange? Second: Making the analytical des
... Show MoreThe current study aims to demonstrate the role of strategic renewal in enhancing organizational immunity through strategic renewal mechanisms represented by (Reanimating, Rejuvenation, Venturing, and restructuring). The main idea of this study relates to the extent to which organizations’ immunity is achieved through strategic Renewal mechanisms, by measuring these dimensions with Organizational immunity represented by organizational learning, organizational memory, and organizational DNA. The study population was the headquarters of the Iraqi Ministry of Education, and the sample included (330) individuals from the upper, middle, and lower leadership levels. Several statistical methods were used to deal with the results of the questionna
... Show MoreThe actual observations for Jupiter radio storm were taken for Hawaii station within multi years from 2001 to 2012. The Central Meridian Longitude (CMLІІІ) and Io's phase (γIo) were calculated for each year from Radio Jove program, the results of CMLІІІ for year 2006 was A=(180-300)º,B=(15-239)º, C=(60-280)º, phase was A=(182-260)º,B=(40-109)º, C=(200-260)º, which were close to the theoretical values, longitude was A=(180-300)º, B=(15-240)º, C=(60-280)º and phase was A=(180-260)º,B=(40-110)º and C=(200-260)º.
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The advancement of science and technology in recent years has led to heavy and diversified production and thus market congestion in various goods and services; which led to an increase of competition among advertisers in order to meet the needs and wishes and to upgrade to the level of consumers. These upgrades have imposed an increase in the usage of the promotions, including advertising in terms of quantity and quality, to influence and persuade customers innovatively and creatively using all available mass media.
The research aims to identify the attitudes of residents of poor areas towards television advertisements for medicines, and the impact of those advertisements on them in terms of making purch
... Show MoreThe duration of the contract is a legal term first provided for in French Amendment Decree No. 131/2016, and given the increasing importance of time in contracts, we have chosen to study the legal rules governing time at the formative stage by drawing on changes in French law compared to both Iraqi and Egyptian laws. Article 1102 of French Amendment Decree No. 131/2016 stipulates that: "Everyone is free to contract or not to contract, to choose the person with whom he contracts, and to determine the content and form of the contract within the limits established by law." Contractual freedom does not permit a breach of the rules relating to public order), as well as article 1104, which provides for (contracts must be nego
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In light of the corona pandemic, educational institutions have moved to learning and teaching via the Internet and e-learning ,and this is considered a turning point in course of higher education in Iraq in particular and education in general, which generated a great challenge for educational institutions to achieve the highest possible levels in practices and processes to reach the highest quality of their outputs from graduate students to the labor market that auditing performance by adopting e-learning standards is one of the effective tools that help the management of educational institutions by providing information on the ex
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