العدد الثاني عشر

Abstract: This study aimed to identify the role of modern internal control methods in enhancing the operations of government institutions, based on the views of staff and members from the oversight bodies of the Libyan Audit Bureau and faculty members with expertise in accounting and auditing. Additionally, the study sought …

AbstractThis study addresses the phenomenon of digital isolation as one of the emerging psychological and social challenges in the distance-learning environment. It aimed to identify the level of digital isolation among university students, explore its relationship with mental health and social interaction, and detect differences in it according to the …

Abstract   Background: Selecting an appropriate object-oriented programming (OOP) language remains a recurring challenge for students and practitioners, and C++ and Java continue to be the two most widely taught compiled/managed-runtime languages in Libyan and other universities. Objective: This study synthesizes and critically compares C++ and Java across performance, memory …

Abstract   This study examines household waste, its management methods, and its resulting health and environmental impacts. The case study focuses on Kosti City, White Nile State. The study aims to identify the methods used for disposing of household waste and the resulting health and environmental effects. It employs several …

Abstract   With the onset of the Islamic conquests, Arabs socialized with populations of other languages. While these populations acquired Arabic vocabulary, they committed solecisms (errors) in syntactic structures. This linguistic corruption began to permeate the speech of urban dwellers of mixed heritage, sparking fears that such errors might reach …

Abstract   This article, extracted from a master’s thesis, aimed to investigate the effect of blended teaching based on digital interaction on developing the numerical comprehension skill among fourth-grade primary students across its three dimensions: interpreting numerical relationships, applying arithmetic operations, and connecting numbers to real-life situations. The researcher adopted …

Abstract   This study examines the reprentations women in popular proverbs, drawing upon the documented oral material from aleppine popular proverbs and mardin proverbs by father youssef qushaqji. the study’s central problem lies in revealing the linguistic and rhetorical mechanisms through which proverbs reproduce social hierarchy, regulate domestic space, and …

Abstract Hypertension is one of the major global health challenges and a leading cause of chronic kidney disease (CKD). Conventional kidney function biomarkers, such as serum urea and creatinine, are limited in their ability to detect renal impairment during the early stages of kidney damage. Therefore, this study aimed to …

Abstract Contrary to the claim In civil matters , the law generally sets a specific timeframe for payment as long as the right exists and has not lapsed due to prescription , Therefore , an annulment action is restricted to a specific and narrow timeframe , The Libyan legislator, in …

Abstract The problem addressed in this study was how to define the role of internal auditing, with its dimensions (utilization of internal auditing, efficiency of internal auditing, and quality of internal audit reports), in maximizing organizational value. The study aimed to clarify the role of internal auditing, with its dimensions …