ينقسم الاتجاه الأساسي الذي يجري مناقشته في هذه الورقة إلى مستويين: الأول يركز على تحديد مضمون العلاقة بين الشفافية والفساد، فضلا عن توضيح الدور الذي يمكن أن تؤديه أخلاقيات الأعمال، لتثار التساؤلات هي: هل أن الشفافية والفساد متغيرين مرتبطين معا؟ وهل تؤثر الشفافية في الفساد؟ وهل أن وجود الشفافية كفيل بإزاحة الفساد، أم نحتاج إلى شيء أخر يدعم عملية الشفافية؟ وإذا تم التحدث عن الشفافية كمصطلح بدون وجود مما

This study aimed to measure digital stress among students at the University of Baghdad and to identify differences in digital stress based on gender (male–female), academic level (first–fourth year), and field of study (scientific–humanities). The study sample consisted of 200 students from the University of Baghdad. The "Digital Stress" scale, developed by the researcher specifically for this study, was applied, and the descriptive-analytical method was adopted. After administering the scale and analyzing the results using appropriate statistical methods, the findings indicated that university students experience a high level of digital stress, while no statistically significant differences were found in digital stress accord

هدف البحث إلى التعرف على الانكسار النفسي فضلاً عن التعرف على الفروق في الانكسار النفسي بين الطلبة على وفق متغير الجنس (ذكر – انثى) والمرحلة الدراسية (أول- رابع)، تألفت عينة البحث من (120) طالبا وطالبة من طلبة الجامعة، وتم تطبيق مقياس البحث - مقياس (الانكسار النفسي) وهو (من إعداد الباحثة)، وقد اسفرت نتائج البحث عن: - إن طلبة الجامعة ليس لديهم انكسار نفسي. - عدم وجود فروق في الانكسار النفسي على وفق متغير الجنس أو متغير

Targeted this study underlined the importance of the adoption of international accounting standards and their impact on the process of tax for settlements to achieve taxation justice the application on a sample of foreign banks investing in the local environment in order to achieve many of the objectives:

1. Definition of the concept of justice for settlements taxation.
2. To identify the impact of adopting international accounting standards in achieving the justice for settlements taxation.
3. To determine the impact of the adoption of international accounting standards in attracting foreign investment.

They are summed up the problem of the study in the light of the nature of the problem and que

This is a contextual study in face and isotope science, and I have made it in one of the terms faces and isotopes, which is the word (bad). Quranic also, and that is at every aspect they mentioned.
The nature of the research required that it be divided into three sections:
The first topic: I singled it out to show the types of contextual connotations.
- The second topic: I singled it out to define the word bad and its meaning.
- The third topic: I devoted it to the study of the word bad and explaining the significance of the Quranic context on the additional meaning and the original meaning.
Conclusion: It mentioned the most important results, which are:
1- The significance of the Quranic context is one of the most impo

Media theories and studies have provided many diligences on the concept of social media and the circle of influence, including the theory of social marketing which deals with how to promote ideas espoused by the elite in a society to become a recognized social value. The emergence of social networks provided a revolutionary breakthrough, taking the media to unprecedented horizons; and giving its users great opportunities to influence and move across borders without restrictions and censorship, except in a relatively limited manner.

So, the emergence of social media has created channels of live broadcasting from its audience in a method of development that changes the essence of the known communication theories; a

The industries in Baghdad, the most important economic activities in the era albeit and Seljuk to the availability of manpower and resources which encourage the establishment of these industries in Baghdad.

These industries seam as simple crafts, but they may have influenced the nature of the social and economic life in the Baghdadi community during the foreign authority on Iraq and general in Baghdad in particular.

The novel has recently received great attention from readers and before them writers, due to the role it is playing, and this indicates an important rule, which is whenever there is art or creativity, there must be a criticism of its own, and this criticism is certainly no less important than its owner, so we find There are critics who have their distinguished literary position in following up the narrative development, and trying to describe the transformation of its elements, including Professor Fadel Thamer, and whoever wants to approach an element of the novel as an explorer, he must stand on the visions of this critic about it, and this is what made us take the element (personality) Tracking the most important opinions of the critic

يتناول هذا البحث اساسيات التعامل بين الرسول الأعظم r وبين المخالفين له في المعتقد، وضرورة التسامح الديني الذي أقره الاسلام وطبقه الرسول الكريم r في حياته، وعلمه لأصحابه الكرام t، وأصناف الناس الذين تعايش معهم الرسول r مدة سيرته العطرة، لاسيما الكفار وأهل الكتاب والمنافقين، مستندا إلى كتب التفسير والحديث النبوي الشريف، وقد جعل الباحث لكل منهم مبحثا مستقلا ، ثم انتهى إلى الخاتمة وأهم التوصيات .

Wielands Hauptwerk die Geschichte des Agathon (1766/73,1794) ist

der wichtigste Roman der Aufklärungsepoche (1720-1785). Die Verlegung der

Handlung in die Antike widerspiegelt die kulturelle Blüte der vorbildhaften Zeit

zwischen 5. und 4. Jhd. v. Chr.

Beim Lesen des Romans findet man unzählige (über 70) Namen aus der

Antike; von Herrschern, Strategen, Philosophen, Dichtern, Künstlern . . . etc,

woüber man unbedingt informiert werden muss, um deren Zusammenhang in der

Geschichte zu verstehen. Vorübergehend erwähnte Personennamen gibt Wieland

meistens als Beispiel für eine Situation oder ein Verhalten. Dies gab mir den

Anstoß, die wichtigsten Figuren