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    دور الإيرادات الضريبية في تمويل الإنفاق العام في السودان في الفترة من 2010 وحتى 2020م

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    The study dealt with taxes revenues role in public expenditures finance in Sudan; during the period (2010-2020), problem of the study acted in the weakness of taxes revenues in public expenditures finance, thus problem of the study acted in the coming questions: What is the role of taxes revenues in the current expenditure finance? and What is the role of taxes revenues in the development expenditure finance?, the practical importance of the study comes within the basic role which has been played by the taxes revenues as well as the effective contribution in public expenditure finance which leads to economic position development, where the scientific importance acted in full fill the gap which has been neglected by the previous studies, moreover to achieving for results which can benefit the researchers in the same field, the study followed the descriptive analytical approach to describe and analyze the study's data, furthermore the econometric approach to determine the relationship trend and measuring the explanatory factors for public expenditure. The study achieved to interesting results as follow: the study evidenced that increasing in taxes revenues by one unit led to an increasing in the current expenditure by amount of (0.013653), the study sured that increasing in taxes revenues by one unit led to an increasing in the development expenditure by amount of (0.005723), The study recommended with the coming: necessity of accurate taxes policies application that for increasing taxes revenues which leads to economic stability. Must increase the capital and development public expenditures in order to increase the diversity production so that it could enhance the development

    قلق المستقبل وعلاقته بالوسواس القهرى لمرضى الفشل الكلوى المزمن بمستشفي ابن سينا التخصصي

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    The current research aims to identify future anxiety and its relationship to obsessive-compulsive disorder among patients with kidney failure at Ibn Sina Hospital in Khartoum state. Brown obsessive-compulsive disorder developed by (Goodman and others) in (1989) as tools for data collection, and the data were analyzed using the Statistical Package for Social Sciences (SPSS) program of Pearson correlation coefficient equations and (T) test for one sample. T. test for analysis of variance The monotherapy, Alpha-Cronbach’s coefficient, Mann-Whitney test, percentages and frequencies, and the researcher reached the following results: Future anxiety among chronic renal failure patients attending the dialysis department at Ibn Sina Specialized Hospital is low, and obsessive-compulsive disorder is characterized by patients with chronic renal failure who attend the department Hemodialysis at Ibn Sina Specialized Hospital is on the rise, and there is a statistically significant correlation between future anxiety and obsessive-compulsive disorder among patients with chronic renal failure who attend the dialysis department. at Ibn Sina Specialized Hospital, and there are no statistically significant differences in future anxiety among patients with chronic renal failure who attend the dialysis department at Ibn Sina Specialized Hospital according to the variable duration of the disease, and there are also no statistically significant differences in future anxiety among patients with chronic kidney failure who attend the dialysis department Kidney at Ibn Sina Specialized Hospital according to the variable of age, and there are also no statistically significant differences in future anxiety among patients with chronic renal failure who attend the dialysis department at Ibn Sina Specialized Hospital according to the variable number of washing times. The researcher recommended the need to help patients and prepare them psychologically on the idea of washing and how to coexist with kidney failure disease

    Enhancement of Solubility and Dissolution Rate of Glimepiride Using Solid Dispersion Technique

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    لا يزال تحسين التوافر الحيوي عن طريق الفم للأدوية شحيحة الذوبان في الماء تلك التي تُعطى كجرعات صلبة يمثل تحديًا لتطوير التركيبة بسبب مشاكل قابلية الذوبان. الهدف من هذه الدراسة هو تحسين ذوبانية ومعدل الذوبان لعقار جليمبيريد، وهو دواء ضعيف الذوبان في الماء ينتمي إلى الجيل الثاني من السلفونيل يوريا المستخدم لعلاج مرض السكري من النوع 2، عن طريق تقنية الانتشار الصلب (SD). تم تحضير المنتشرات الصلبة لجليمبيريد وبولي إيثيلين جلايكول 6000، كحامل، بطريقة تبخير المذيب بنسب مختلفة من الدواء إلى الحامل لمقارنة ملف الذوبان. ثم تم استخدام أفضل صيغة للمنتشر الصلب لتشكيل الأقراص. تم فحص التفاعل بين الحامل والدواء في المنتشرات الصلبة المحضرة باستخدام التحليل الطيفي بالأشعة تحت الحمراء لتحويل فورييه (FT-IR) واختبار ذوبانية التشبع ومعدل الذوبان. أجريت دراسة ذوبان التشبع في ثلاث محاليل منظمة (رقم هيدروجيني: 1.2 و 4.5 و 6.8). وجد أن المنتشر الصلب فعال لتعزيز ذوبانية الجليمبيريد بشكل كبير في جميع الأوساط. أظهرت المنتشرات الصلبة التي تحتوي على PEG 6000 بنسبة 1: 3 و 1: 5 (الدواء: الحامل) إطلاقًا أسرع وأعلى للدواء ووجد أنه أكثر فاعلية بين جميع المنتشرات الصلبة. وجد أن المنتشر الصلب يزيد معدل ذوبان الجليمبيريد في محلول الفوسفات المنظم (الرقم الهيدروجيني 7.8) حتى 90.51٪ بعد 30 دقيقة. تم استخدام طريقة التفتيت الفائق بالضغط المباشر لعمل تركيبات الأقراص. وجد أن التركيبة التي تحتوي على 5٪ من البوليمر تعطي أفضل خصائص تفتت واذابة. خضعت الأقراص المحضرة لاختبار دستور الأدوية المعياري. تمت دراسة التفاعلات بين الحامل والدواء من خلال مقارنة أطياف FT-IR للمنتشرات الصلبة مع الدواء النقي وأظهرت المقارنة أن المنتشرات الصلبة كانت مستقرة. وفقًا للنتائج، يمكن أن يكون البولي إيثيلين جلايكول 6000 بوليمرًا محتملاً لتعزيز الذوبانية وبالتالي التوافر الحيوي للجليميبيريد

    دراسة وصفية تحليلية بالتطبيق على عينه من المؤسسات 2017 إلى 2018م وزارتي الثقافة والإعلام والاتصالات أنموذجاً

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    A research entitled: Employing public relations for the new media in the face of cultural invasion, a descriptive and analytical study by applying to a sample of institutions (2017 to 2018 AD) (the Ministries of Culture, Information and Communications as a model( Researcher's name: Henda Sahel Al-Hassan Taha Academic degree: Supplementary research to obtain a master’s degree in media, specializing in public relations and advertising This research dealt with the employment of public relations for the new media in the face of cultural invasion, and the problem of the research was that culture in its essence is an expression of human activity, and the new media has become supportive, influencing and transmitting cultural attitudes. The behavior of their societies, and their influence on other societies, and this is what created the problem of this study, which is looking at confronting cultural invasion through the functions of communicative public relations. Explaining the best way to employ the public relations of the new media to achieve the goals, and evaluating the performance of public relations towards issues of cultural invasion (in the Ministry of Culture, Communications), and clarifying how to confront the cultural invasion through public relations activities, and reaching the results of the study and then writing recommendations. The study presented a number of questions in order to reach scientific results and recommendations. It used the descriptive approach and the method of analysis and reached the most important crown, including: The study confirmed that 40.0% of the sample members agree that cultural invasion affects the upbringing of local communities, and the study confirmed that 36.70% of the sample members agree that there are methodological methods used to analyze incoming cultures. The study confirmed that 37.30% of the respondents agree that there is interaction between the ministry and related institutions through new media platforms in the face of cultural invasion. The research also recommends the authorities responsible for education to keep pace with development and employ technology in education so that education has the sufficient capacity to present all our different cultures, by stopping this foreign danger and highlighting its concept, mechanisms, risks and ways to confront it by various means, and the ministries of culture and information and communications should provide material capabilities

    تعقبات العلماء على ابن الجوزي في الأحاديث التي حكم بوضعها كما في كتاب تنزيه الشـريعة لابن عراق:الأحاديث من كتاب الأدب والزهد والرقائق من حديث رقـم: (30- 55).

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    Praise be to god , and prayers and be upon the seal of the prophets and messengers . and yet: : this research come under title ( taqabat al – Ulama on ibn al – Jawzi in the hadiths ) that were judged to be placed as in the hadiths that were judged to be placed as in the book { Tanzih al – Shari,ah al – Marfa,a from the heinous and Fabricated news } The study was based on the in ductive , analytical and literature , asceticism , and chips . The First chapter : the basics of reseach , and it contnains . three sections. . The second chapter : the situation in the hadith . The Thrid Chaptrer : introducing Ibn Al – jawzi , Al – Suyuti and Ibn Araq . and mentioning their books . it contains three topics . – And the fo urth Chapter : the study of the traces , which are at the core of the topic and include in Vestigations , Results , Recommedations and indexes . I greed in these pursuits and research by Ibn al – jawzi in one disagreed with in the other part. . And at Last I ask the lord , may he be exalted , to help us perform the service of the purified sunnah of the prophet and to provide us with His power and ability , for he alone is the one who seeks help , and to him is the return

    المسؤولية القانونية للمقاول في القانون السوداني "دراسة مقارنة"

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    This study dealt with the contracting contract and the legal responsibility of the contractor, which is one of the vital and modern topics that need scientific research. The research problem was represented in the foundations on which the legal responsibility of the contractor is based and the importance of research in creating an environment and a law facing the massive urban development witnessed recently. In order to achieve this, the researcher used the inductive, descriptive and analytical approach. In the first chapter, the study dealt with the basics of research and previous studies. The second chapter dealt with the concept of the contracting contract, its conditions and characteristics, and the legal adaptation of the contracting contract with other contracts. The third chapter dealt with the forms of the legal responsibility of the contractor and the responsibility of the contractor during construction after delivery. The fourth chapter dealt with the provisions of the responsibility of the contractor. In the conclusion of the research, the researcher reached the most important results of the shortcomings of the Civil Transactions Law of 1984 and the Law of Building Regulations for the State of Khartoum in 2008 in keeping pace with the rules and conditions of the FIDIC and the most important recommendations that the study concluded that the Sudanese legislator puts texts talking about FIDIC contracts and their importance and types

    Internet Videos and it’s Reflections on Public Youth Culture Descriptive analytical study on a sample of Internet videos for content industry From 2019 - 2022

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    Duha Shams al-Deen Fadl Mahmoud [email protected] Degree: Ph.D The study was titled Internet videos and their reflections on the culture of university youth, a descriptive and analytical study on a sample of Internet videos for content makers (2019-2022). And to inform them about various fields of knowledge and life affairs, but the videos that are published on the Internet are a double-edged sword, as they affect and are reflected in the behavior of young people negatively or positively. They have to through Internet addiction, watching videos, avoiding thinking about the future, self-development, wasting long hours watching it, acquiring other people’s cultures, and working on their applications in society, which in turn leads to the dissolution of society and distance from family cohesion. This is the problem that the study examines and can be highlighted through questions. Next: What are the implications of Internet videos on the culture of university youth? How do Internet videos change youth culture? The study aimed to identify the effects of Internet videos on young people. To identify the factors that attract university youth to watch Internet videos. To achieve the objectives of the research, the researcher relied on the descriptive approach, in both its survey and analytical parts, which deals with the study and analysis of the most important studies that dealt with Internet videos, as well as the culture of youth to determine the characteristics of those studies and their comprehensiveness. The study reached several results, including: Internet videos negatively affected young people, due to blurring the language of young people, killing their ambition, changing values and habits, and the negative impact on knowledge. The study showed that there are some positive effects of Internet videos represented in motivation and innovation, in addition to recreation and reducing stress. Work and the acquisition of new cultures, that the importance of the topic is one of the most important professional standards for the video, and it is different and varied for all groups of society, and each of them watches what interests him and draws him to continuous follow-up. The study showed that there is a direct relationship between Internet videos and changing the culture and values of society. More interest in watching videos that increase their development and positive change in society. Work to increase the positive effects of Internet videos to address all community problems.

    The Effectiveness of the Media Message in Attracting the Public Towards Family Issues Applied to Hala 96 Radio Programs From 2018-2021

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    Sara Salam Muhammad Ali [email protected] Degree: Ph.D The study dealt with the effectiveness of the media message in attracting the public towards family issues, a case study of Radio Hala 96. It aimed to identify the impact of the plans and programs of Radio Hala 96, its excellence and efficiency in attracting the public towards family issues. Studying the relationship between the distinctiveness of the radio's media message and the effectiveness of attracting the audience towards family issues. The problem of the study is the extent of the effectiveness of the media message of Radio Hala 96 in attracting the public towards family issues. What is the extent of the impact of Hala 96 Radio plans in attracting the public towards family issues? The study adopted the descriptive analytical approach and used the questionnaire form and the content analysis sheet to collect data. The study reached several results, including: There is a positive relationship between the challenges facing the implementation of media plans and the effectiveness of attracting the public towards family issues. The study showed a positive direct relationship between the efficiency of the media message and the effectiveness of attracting the public towards family issues. The study recommended that more attention be paid to radio programs in the family field so that it can immunize the family against foreign intellectual and media invasion, that radio programs contribute to protecting the cultural identity of Sudanese families and highlighting the national personality without prejudice to the democracy of culture, dedicating programs to address the incoming media currents that threaten the customs and behavior of families Sudanese

    دراسة ميدانية على ديوان الضرائب السوداني

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    The study dealt with the role of computerizing the tax accounting system in reducing tax evasion operations. The problem of the study was what is the role of computerizing the tax accounting system in reducing tax evasion operations? The study aimed to study the role of computerizing the tax accounting system in reducing tax evasion operations, and clarifying The relationship between the computerization of the tax accounting system and the causes of tax evasion, and to achieve the objectives of the study, the researcher adopted the descriptive analytical approachThe study tested the following hypotheses: There is astatistically significant relationship betwee the computerization of the tax accounting system and the economic causes of tax evasion. There isastatistically significant relationship between the computerization of the tax accounting system and the legislative causes of tax evasion. The study reached several results, includingThe :computerization of the tax accounting system project contributed to the various financial accounting operations between institutions and provided better capabilities in terms of speed, accuracy and effort. In the efficiency of tax administration and enabling it to detect means of tax evasion, computerization of the tax accounting system seeks tocomplete commercial, service and financial transactions through the umbrella of the tax identification number, through the findings of the researcher recommends the following:Striving to activate the good computerization of the tax accounting system to avoid and prevent financial management problems and increase the possibility of tax evasion, appealing to workers to develop their professional qualifications to develop their technical capabilities, inclusion ofthe system of penalties for tax evaders inthe tax accounting system at the Tax Office, computerizing the tax accounting system helps the state to encourage investment through Granting tax exemptions

    دراسة وصفية تطبيقية على برنامج ثقافة السلام بهيئة جنوب السودان للبث في الفترة من 2019- 2022م

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    The research dealt with the effectiveness of radio programs in spreading the culture of peace. The research aimed to identify the efforts made by the Southern Sudan Authority to broadcast in reducing community violence and directing towards community peace, identifying the motives for practicing violent behavior in Southern Sudan and the causes of problems that may lead to disability, death or homelessness of children and how to treat them, and identifying the reasons leading to the spread of societal violence in society despite the awareness provided by the South Sudan Broadcasting Authority, and clarifying the importance of community peace in countries that suffer from social problems (South Sudan as a model), and coming up with proposals that contribute to improving and raising the level of radio performance and reducing behavioral violence community, highlighting the roles offered by radio programs to promote societies in southern Sudan, and getting acquainted with the programs of the South Sudan Broadcasting Authority and its message towards the people. The researcher used the statistical belts program for the social sciences (SPSS) for the purpose of data analysis. The study concluded with a number of results, the most important of which are: The presence of the strategic plan represented in peace issues within the commission’s strategic plan, and the controls and legislation established by the commission that promote peace in the region, and the diversity of the program plan works when uniting tribes to support peace, and the commission’s strategic plan is based on the state’s plan towards an issue Peace, and that the social axis is positive, and this is represented in the fact that customs and traditions affect the selection of programs in the South Sudan Broadcasting Authority, and the multiplicity of social components within the authority contributed to spreading the culture of peace, and social programs within the authority contribute to the definition of workers and the authority’s policy towards peace, and the authority has programs that call Religious coexistence, which contributed to the dissemination of a culture of peace in the society of South Sudan, and the multilingualism of the South Sudan Broadcasting Authority did not limit the delivery of information required to achieve peace, and that technology is positive, and this is represented by the fact that the Authority is interested in keeping pace with modern technology, which contributed to the development of programs for the Authority. Electronic communication with social networking sites The researcher also recommends broadcasters to work on showing the facts, using a language understandable to all the people, training workers with modern technologies, continuous training for the authority’s workers in issues of peace and peaceful coexistence among the components, supporting programs morally and financially so as to allow the dissemination of a culture of peace and in a vibrant society, providing a budget and setting a clear strategy

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