يسعى المجتمع من خلال الوحدات الإقتصادية إلى الوصول إلى تحقيق أفضل الإنجازات التي لا تتمثل بالسلع والخدمات حسب وإنما بما يتحقق من مردود لكافة الاطراف المعنية بالوحدات الإقتصادية على ان لايتم ذلك على حساب قيم المجتمع وأخلاقياته وآدابه العامة. وعليه تصبح الوحدات الإقتصادية مسرحاً لصراعات قوى متعددة كل منها له قيمه الأخلاقية سواء كان فرداً أومجموعة افراد أو وحدة إقتصادية أو أي جهة أُخرى، وبحكم مسؤولياتهم فأنهم يتخذون قرارات ويمارسون أحكاماً تحتوي في طياتها مضموناً أخلاقياً ينبغي ان لا يكون منفصلاً عن المجتمع وإنما جزءاً متفاعلاً معه للوصول إلى أفضل النتائج التي تخدم المجتمع بأجمعه. ادى ذلك إلى تلمس الحاجة لمواجهة هذه التعارضات والتصادمات على مستوى الوحدة الإقتصادية وعلى مستوى المهنة وعلى مستوى المجتمع، لذا وضعت محاولات لحل هذه المعضلات والتي تدعى المعضلات الأخلاقية. ولقد واجهت المحاسبة كمهنة بشكل عام والمحاسبة الادارية بوجه خاص ضغوطاً متباينة الشدة من قبل الاطراف المتعددة التي لها مصالح مباشرة وغير مباشرة في أعمال الوحدة الإقتصادية مما ولد عبئاً إضافياً على أعمال المحاسبين يضاف إلى اعباء العمل الاعتيادية المعروفة في انواع المهن الأُخرى، إذ ينبغي تسليط الضوء على ما تحقق لهذه الأطراف، أي تحديد القيمة المتولدة للأطراف المختلفة التي لها مصالح في وحدة اقتصادية معينة
In this paper, the goal of proposed method is to protect data against different types of attacks by unauthorized parties. The basic idea of proposed method is generating a private key from a specific features of digital color image such as color (Red, Green and Blue); the generating process of private key from colors of digital color image performed via the computing process of color frequencies for blue color of an image then computing the maximum frequency of blue color, multiplying it by its number and adding process will performed to produce a generated key. After that the private key is generated, must be converting it into the binary representation form. The generated key is extracted from blue color of keyed image then we selects a c
... Show MoreThe choice of binary Pseudonoise (PN) sequences with specific properties, having long period high complexity, randomness, minimum cross and auto- correlation which are essential for some communication systems. In this research a nonlinear PN generator is introduced . It consists of a combination of basic components like Linear Feedback Shift Register (LFSR), ?-element which is a type of RxR crossbar switches. The period and complexity of a sequence which are generated by the proposed generator are computed and the randomness properties of these sequences are measured by well-known randomness tests.
In this paper, we propose a new and efficient ferroelectric nanostructure metal oxide lithium niobate [(Li1.075Nb0.625Ti0.45O3), (LNTO)] solid film as a saturable absorber (SA) for modulating passive Q-switched erbium-doped fiber laser (EDFL). The SA is fabricated as a nanocomposite solid film by the drop-casting process in which the LNTO is planted within polyvinylidene fluoride-trifluoroethylene [P(VDF-TrFE)] as host copolymer. The optical and physical characteristics of the solid film are experimentally established. The SA is incorporated within the cavity of EDFL to examine its capability for producing multi-wavelength laser. The experimental results proved that a multi-wavelength laser is produced, where stable four lines with central
... Show MoreThe study of the subject of (Egyptian public opinion on the Libyan revolution) came to reveal the role of Egyptian public opinion in mobilizing and solidarity for the masses. With the events witnessed by the Arab countries before the revolution, this was evident by the people 's attitudes towards the tripartite aggression against Egypt in 1956, and the June 1967 war, and the most recent what the Egyptian people showed towards the Libyan revolution. The Egyptian press followed the completion of the arms deal with France and revealed the ability of the Libyan negotiator to achieve moral gain, supported by Egyptian support to thwart the United States intentions to arm "Israel" similarly. The Egyptian people expressed a love for peace and su
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The current study is concerned over the benefits from our Prophet ' Surah , these benefits are seven which are : the first : ( The losing , disappointment , weakness in the affairs of those disbelievers ,the second : showing the affairs of the believers in respect to integrity , forgiveness and rest, the third : Indicating the big difference between the believers and disbelievers , each team has his own characteristics that being distinguished from the other, I have explained the benefit that the disbelievers are in a difficult
... Show MoreThe purpose of this study was to find out the connection between the water parameters that were examined in the laboratory and the water index acquired from the examination of the satellite image of the study area. This was accomplished by analysing the Landsat-8 satellite picture results as well as the geographic information system (GIS). The primary goal of this study is to develop a model for the chemical and physical characteristics of the Al-Abbasia River in Al-Najaf Al-Ashraf Governorate. The water parameters employed in this investigation are as follows: (PH, EC, TDS, TSS, Na, Mg, K, SO4, Cl, and NO3). To collect the samples, ten sampling locations were identified, and the satellite image was obtained on the
... Show MoreThis experiment was carried out at the Grdarash field belongs to the Agricultural researches directorate/general Agriculture directorate-Erbil in September (2007)، 27 Arabic lambs aged (5-6 months) With average initial weight (39.178 Kg/lamb) were used. Lambs were divided in to (3) groups (9 lambs/group). Control group was fed on (85% barely، 10% bran and 5% straw)، and second and third groups were fed on various by-product in replacement with barely in loss and block shape respectively.
The total gain of three groups were (392708.32، 634826.52 & 445613.72 ID resp
... Show MoreMost of the studies conducted in the past decades focused on the effect of interest rates and exchange rates on domestic investment under the assumption that the independent variables have the same effect on the dependent variable, but there were limited studies that investigated the unequal effects of changes in interest rates and exchange rates, both positive and negative, on domestic investment. This study used a nonlinear autoregressive distributed lag (NARDL) model to assess the unequal effects of the real interest rate and real exchange rate variables on domestic investment in Egypt for the period 1976 - 2020. The results revealed that positive and negative shocks for both exchange rates have unequal effects on
... Show MoreThe current research aimed to identify the level of moral anxiete and its relationship to religious orientation (lntrinsic - extrinsic) to Dytalbp Faculty of Education, Ibn Rushd, as the research sample consisted of (180) students from the Faculty of Education, Ibn Rushd - University of Baghdad, for the purpose of achieving the goals of research used two instruments, the first tool to measure the moral concern has been prepared by the researcher consisted of (22) paragraph second tool is a measure of religious orientation, prepared by (Araji 2007), which consists of (38) paragraph religious orientation (lntrinsic - extrinsic) has been adopted in the current research, researcher used Addinm statistical methods was the most i
... Show MorePraise be to God, Lord of the Worlds, and prayers and peace be upon the Master of Messengers, and upon his family and companions
And whoever follows his guidance until the Day of Judgment. As for what follows: Islamic law commands Muslims to unite, reject disagreement, and not dispute, and to spread the spirit of tolerance and love among them. God Almighty said: “And hold fast to the rope of God all of you and do not become divided, and remember the favor of God upon you when you are enemies and He has joined your hearts.” So, by His grace, you became brothers (1), and He said: (And You will be like those who became divided and disagreed after the clear proofs had come to them. It is they - for them is a great punishment.) (2
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