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RISK MANAGEMENT IN ONLINE TRANSACTIONS: AN ISSUE OF SYSTEM AND NETWORK SECURITY بشرى محمد الأمين النعيم
Saudi Arabia is remarkably adopting technical developments just like the other developed countries whereas online shopping is also being common there. However, there are still some major concerns that remain in regard to information technology and its security. The concept of IT risk management is regarded as a system of a wider enterprise related to risk management. Previously, the information systems of the organizations have seen the rise of security breaches. The current era of the e-commerce web application is faced with the vulnerabilities, manipulated by hackers and other people possessing negative vibes and emotions. These days’ online frauds are most common and are on the rise than ever before . The idea of this research is to determine the troubles and insecurities in regard to transactions in a case when consumer deal with online retailers in Saudi Arabia. The main objectives of the research include understanding of the transactional insecurities, determining the influence of the network insecurities on e-commerce and knowing the perspective of users about online shopping and the threats they face in online shopping. This research will give the

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Shareholder Coalitions, Voting power, and Dividend Policy: New Evidence from Tunisia المنصف بوعنان قيزاني
The dividend decision is probably the most controversial of the long-term financial decision making. The seminal work by Modigliani and Miller (1958, 1961) established that, in frictionless world, when investment policy is held constant, a firm’s dividend policy has no consequences for shareholder wealth. Higher dividend payout ratios lead to lower retained earnings and capital gains, and vice versa, leaving shareholders’ wealth unaffected. Motivated by Lintner’s (1956) finding that firms follow wellconsidered payout strategies, financial theory has offered a range of explanations for dividend policies based on agency conflicts between corporate insiders and outside shareholders, signalling theories, and taxes. ...
Ownership-control discrepancy and dividend policy: Evidence from Tunisia المنصف بوعنان قيزاني
The corporate finance literature has traditionally focused on mitigating agency conflicts between managers and shareholders due to a separation of ownership and control (Jensen and Meckling 1976). Recent empirical studies have shown that in most countries publicly traded firms often have large shareholders, giving rise to another agency conflict between controlling shareholders and minority shareholders ( LaPorta et al. 1999; Claessens et al. (2000, 2002); Faccio and Lang, 2002; Barca and Becht, 2002; Masulis et al. 2009; Jong et al. 2011). This observation contrasts with the Berle-Means thesis of the “widely held corporation” and indicates that several firms with controlling shareholders become more widespread through many countries around the world.The potential problems involved in large shareholders representing their own interests become particularly aggressive if their control rights are significantly more important than their equivalent level of cash flow rights. ...
Can Dividend Serve as a Disciplinary Mechanism? Evidence from Tunisia المنصف بوعنان قيزاني
During the three last decades, economists have proposed a number of explanations of the dividend puzzle. Of these, the idea that dividend payments are expected to attenuate agency problems between corporate insiders and outside shareholders. According to Easterbrook (1984), Jensen (1986) and DeAngelo, DeAngelo and Stulz (2006), dividend can reduce agency conflict for many reasons. First, dividend generates external monitoring by forcing managers into the capital market to raise funds. Second, dividends reduce free cash flows that could otherwise be spent by managers on their private benefits rather than maximizing shareholders’ wealth. ...
فاعليه استخدام الجوال المتنقل فى تنميه مهارات الاتصال اللفظى للاطفال بطى التعلم هالة خيرى الجوهرى

الطفل الحسي ( الواقعي): وهذا الطفل دائماً نجد أنه ذو فكر نظري للغاية فإذا لاحظته مع ألعابه فستلاحظ أنه يلعب بألعابه بنفس الطريقة المخصصة للعب بها، 
ولا يوجد لديه أي نوع من أنواع الإبداع والتغيير وهو يفضل الحقيقة عن الخيال.. 
فنجده يتقبل منك الحقائق والأشياء الواقعية فإذا أعطيته كتاباً تجده يقرأ كلمة كلمةوببطء ولكنه يحفظها.. فيمكن أن تلاحظ الأم عندما تقوم بتدريس ابنها أنه يقرأ خطوةخطوة.. 
فهذا الطفل يحب الإرشادات المنظمة، والأشياء الفوض

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توظيف تكنولوجيا الفيديو التفاعلى فى تنميه بعض المهارات المعرفيه للاطفال ذوى صعوبات التعلم هالة خيرى الجوهرى

الالعاب
كما ان الالعاب الشعبية لها اهميتها فى تنمية وتنشيط ذكاء الطفل لما تحدثه من اشباع لرغبات الطفل النفسية والاجتماعية وتعوده على التعاون والعمل الجماعى لذى يجب تشجيع الطفل على مثل هذه الالعاب قد تندهشى عندما اقول لكى ان اللعب من اهم الانشطة التى تساعد الطفل على الابتكار والابداع وخصوصا الالعاب التخيلية مثل الحدائق المصغرة والحيوانات والدمية فالاطفال الذين يحبون الالعب التخيلى يتمتعون بقدر كبير من التفوق وبدرجة عالية من الذكاء والقدرة اللغوية وحسن التوافق الاجتماعى وتكون لديهم قدرات ابداعية فحفزى طفلك على مثل هذه

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فاعليه استخدام الالعاب التربويه الالكترونيه فى تنميه مهارات التواصل الاجتماعى للاطفال ذوى اتلاضطرابات الانفعاليه والسلوكيه هالة خيرى الجوهرى

تهتدف الدراسه الى تنميه المهارات اللغويه باستخدام تكنولوجيا التواصل الاجتماعى 

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Employment of multimedia technology to develop some skills kinetic self for children with learning difficulties هالة خيرى الجوهرى

in a positive interaction between the learner and learning resources to achieve, leading to improving the educational process and get to learn the best, if properly employed to make the learning experience more realistic and closer to life and more acceptable for the application, and to achieve more kinds of learning impact and usefulness.

Many forms have appeared in multimedia technology used in individualized instruction and meet individual differences in personality educated misfits them and those with special needs, including, for example:

- Programmed instruction Programmed instruction.

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Does the Contribution of Dividend to Firm Value Depend on Controlling Shareholders? المنصف بوعنان قيزاني

In their ideal world with perfect markets, rational behavior and perfect certainty, Merton Miller and Franco Modigliani (1961) have established that the value of the firm is unaffected by its dividend policy. This is what the authors qualify as the ‘the irrelevance of dividend policy’. Since this proposition, the academic literature, by relaxing these simplified assumptions, has focused on the impact of dividend policy on the value of the fi rm. In this paper, we try to answer the following question: Does the contribution of dividend to firms’ value depend on their control structure?

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Controlling Shareholders’ Activism Quality and the Disciplinary Role of Dividend المنصف بوعنان قيزاني
During the three last decades, economists have proposed a number of explanations of the dividend puzzle. One of these explanations is the idea that dividend payments are expected to attenuate agency problems between corporate insiders and outside shareholders. According to Easterbrook (1984) and Jensen (1986), dividend can reduce agency conflict for many reasons. First, dividend generates external monitoring by forcing managers into the capital market to raise funds. Second, dividends reduce free cash flows that could otherwise be spent by managers on their private benefits rather than maximizing shareholders’ wealth. ...
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