The study aimed to evaluate the distance learning experience in light of the spread of the Corona pandemic - Covid19 - from the teachers' point of view in Islamic Science Institutes in the Sultanate of Oman, which was applied during the second semester of the 2019/2020 academic year. The study sample consisted of (77) teachers from The Islamic Science Institutes of The Sultan Qaboos Higher Center for Culture and Science. The researchers prepared a questionnaire to evaluate the reality of the experience. The study results  revealed, the followings: The Department of Educational Affairs and Training at The Sultan Qaboos Higher Center for Culture and Science was able to a moderate degree in the rapid transition to a distance learning s

Abstract

The purpose of this research is to develop a proposed framework for achieving the Integration of the Target Cost and Resource Consumption Accounting Techniques and to show the role they play in reducing products costs and supporting the competitive advantage to cope with contemporary changes. To achieve this goal, the researchers followed the analytical method using the statistical questionnaire as a means of collecting data from the research sample include accounting, administrative, technical, engineering staffs and others. The research sample consists of (56) individuals and for the purpose of conducting statistical analysis of the data and testing hypotheses, the statistical program (SPSS) wa

The Muslim woman actively participated in narrating, preserving, controlling and maintaining the hadith, along with her brother, the man who later became an inexhaustible representative of the effort to preserve, control, and narrate the Sunnah. Undoubtedly, the mothers of the believers, may God be pleased with them, had a great advantage in communicating Islam and spreading the Sunnah of the Prophet Especially among women, all of them heard from him, may God’s prayers and peace be upon him, and lived with him in the details of his life on the disparity between them in memorizing and narrating and publishing them. It narrated (378) recently, and it is considered the second narrator after the mother of the believers Aisha, may God be pl

The study aims to know the preference of the Iraqi consumer of imported dairy products to local, which has increased demand in recent years due to various reasons including commodity dumping policy that Iraq has been suffering since 2003, which has led to decline in the role of local dairy product in our markets and its inability to compete with imported product for different reasons. The research utilized questionnaire as a survey tool of the opinions of a sample of Iraqi 92 consumers in Baghdad/Alrisafa. The questionnaire consisted of twenty questions included the four components of marketing mixture (product quality, price, place, and promotion). Weighted mean and percentage weight used for data analysis. The study showed that the mos

Abstract:

               Today, the financial and banking sector is witnessing a qualitative shift thanks to financial technology services, which provide their services to many individuals and companies in quick, easy and less expensive ways compared to traditional means. Financial technology is a new form of financial science that combines financial transactions and technological skills concerned with providing financial services and improving the work environment within Banking institutions, and financial technology provides many advantages such as lower transaction costs, instant payment, and saving more time and effort in conducting banking

In this paper, nanofluid of TiO₂/water of concentrations of 0.002% and 0.004% volume was used. This nanofluid was flowing through heat exchanger of shell and concentric double tubes with counter current flow to the hot oil. The thermal conductivity of nanofluid is enhanced with increasing concentrations of the TiO₂, this increment was by 19% and 16.5% for 0.004% and 0.002% volume respectively relative to the base fluid (water). Also the heat transfer coefficient of the nanofluid is increased as Reynold's number and nanofluid concentrations increased too. The heat transfer coefficient is increased by 66% and 49% for 0.004% and 0.002% volume respectively relative to the base fluid. This study showed that the friction

Recording an Electromyogram (EMG) signal is essential for diagnostic procedures like muscle health assessment and motor neurons control. The EMG signals have been used as a source of control for powered prosthetics to support people to accomplish their activities of daily living (ADLs). This work deals with studying different types of hand grips and finding their relationship with EMG activity. Five subjects carried out four functional movements (fine pinch, tripod grip and grip with the middle and thumb finger, as well as the power grip). Hand dynamometer has been used to record the EMG activity from three muscles namely; Flexor Carpi Radialis (FCR), Flexor Digitorum Superficialis (FDS), and Abductor Pollicis Brevis (ABP) with different le

Recording an Electromyogram (EMG) signal is essential for diagnostic procedures like muscle health assessment and motor neurons control. The EMG signals have been used as a source of control for powered prosthetics to support people to accomplish their activities of daily living (ADLs). This work deals with studying different types of hand grips and finding their relationship with EMG activity. Five subjects carried out four functional movements (fine pinch, tripod grip and grip with the middle and thumb finger, as well as the power grip). Hand dynamometer has been used to record the EMG activity from three muscles namely; Flexor Carpi Radialis (FCR), Flexor Digitorum Superficialis (FDS), and Abductor Pollicis Brevis (ABP) with different