Investment drives the wheel of the development of different developed and developing countries. Sudan is a model for a developing country facing a lot of difficulties in the field of both local and foreign investment. The present study was focused on the problem of poor diversification and efficiency of both local and foreign investment in Sudan. Also, it clarified the important role of administrative supervision to strengthen the efficiency of investment, taking the experience of the Sudan as a model. The researchers used the well-known descriptive and analytical tools (questionnaire, interview, observation) to complete this study. A well designed questionnaire was used. It included all questions that could cover all aspects of

The bodies responsible for the organization of accounting in the world seek to keep abreast of repaid development, by provide the information required by users, which they need to make efficient decision that return them to the desired benefits, and avoid the risks they could face if they made their decision based on misleading information, or insufficient, or not accurate, Hence, the IASB has undertaken to review the standards, and make the necessary adjustment and clarifications to remove the ambiguities that some of the paragraphs may have in IFRS issued.

And the Iraqi Central Bank obliges banks to convert from local accounting standards to apply IFRS only a step towards keeping pace with developments

The aim of the research is to demonstrate the concept, characteristics, efficiency and adequacy of infrastructure in Khor Al-Zubair, as it represents an important benchmark for judging the development of the city. The researchers thus aim to measure the efficiency, adequacy and personal impression of each service in Khor Al-Zubair city and its residential neighborhoods. To meet this objective, the researchers used the descriptive and analytical approach that involves randomly distributing a questionnaire with specific questions to the neighbors of the city. The study has reached a set of results and recommendations that contribute to addressing the problems to the sector of infrastructure services in the city, such as: the per capita sha

من الضروري اجراء تحليل الحساسية للمشاريع الاستثمارية التي يتبناها القطاع  العام أو الخاص وذلك لسببين ، الاول هو تضمين عامل المخاطرة واللاتاكد عند تقييم المشروع من الناحية الاقتصادية ، حيث لابد من يكون نسبة مخاطرة وعدم تاكد عند تقييم أي مشروع لمجابهة احداث المستقبل الغير متوقعة ، الثاني المنافسة الشديدة بين المنتجات المحلية والمستوردة  ، حيث ان تحليل الحساسية يعطينا صورة عن مدى حساسية القيمة الحالية

Future generations of wireless networks are expected to heavily rely on unmanned aerial vehicles (UAVs). UAV networks have extraordinary features like high mobility, frequent topology change, tolerance to link failure, and extending the coverage area by adding external UAVs. UAV network provides several advantages for civilian, commercial, search and rescue applications. A realistic mobility model must be used to assess the dependability and effectiveness of UAV protocols and algorithms.  In this research paper, the performance of the Gauss Markov (GM) and Random Waypoint (RWP) mobility models in multi-UAV networks for a search and rescue scenario is analyzed and evaluated. Additionally, the two mobility models GM and RWP are descr

الزكاة فريضة من فرائض الإسلام وعبادة من العبادات التي اقرها الشرع الإسلامي هذه الفريضة المالية التعبدية بالإضافة الى دورها المعنوي الذي يهدف الى إرساء قواعد العدالة الاجتماعية والقضاء على مشكلة الفقر في المجتمع الاسلامي وكما ينص عليها الدين الإسلامي فان لها ابعادها ووظائفها الكثيرة التي تخدم اليات العمل الاقتصادي في مجتمع يعمل وفق نظام اقتصادي أسلامي .

ان انفاق الاموال المتحصلة من فريض

In light of crises, the need for efficient and flexible public administrations to make quick and decisive decisions, also institutions capable of directing the internal elements and components of them and adapting them to the requirements of rapid change due to crises and disasters, which led to scarce resources becoming scarcer and economic, political and social problems becomes more prominent. For the majority of developing countries, including Iraq, the increasing need for the importance of moving towards enhancing the efficiency of the performance of public institutions while trying to predict their future, can only be achieved. Through solid mechanisms and principles of governance that enhance the ability of institutions and make them

AbstractObjectives: The work environment has an impact on the performance of nurses, as well as to determine the relationship between the work environment and the performance of nurses.Research methodology: A descriptive analytical study was designed for the impact of the work environment on the performance of nurses' jobs in the hospitals of the city of Nasiriyah. The study began in the period from May 15, 2022 to 1 November, 2022. The non-probability (purposive) sample consisted of (410) nurses working in the city center hospitals. Nasiriyah, they were chosen based on the study criteria, and after obtaining approval from them. The data was collected using the questionnaire, which consi

The world has seen in recent years as a result of rapid changes in the information and communication revolution until his limbs became distant as if a small screen can be controlled at the touch of which resulted in a stunning advance in all areas of life button, these changes were not accompanied by all the positive development, but it has many drawbacks on humans resulted in many of the psychological, social, intellectual and cultural problems.

As it is the cultural alienation of the most important challenges faced by the community in light of the tremendous technological progress and rapid jumps that exceeded all expectations in addition to the economic, social and political changes experienced by the country led to the desire