Agricultural lands have great importance in people's lives, and their exploitation has a great impact on strengthening the national economy. Therefore, countries have given great importance to this sector, and because of the importance of this sector, the state has given large areas of these lands to the farmers to invest in agriculture, and among these farmers are those who died and left behind children who took up crafts. Agriculture, for fear that these agricultural lands would be abandoned and turned into waste lands, a land system was introduced called (regular distribu- tion), which corresponds to (legitimate inheritance). Under this system, these lands were trans- ferred to the children of farmers who died so that the process of investing these agricultural lands in the production of agricultural crops could continue. This system has its rules that differ greatly from the rules of inheritance in Islamic law. Many people misunderstood this system to the point that they thought it was an inheritance. Legally, they began dividing it according to the legitimate inheritance. Due to the neglect of the competent authorities in this field in preserving these lands that belong to the state, people began selling these lands as if they were personal property. There- fore, this research shed light on this important issue and demonstrated the difference between (regular distribution and legitimate inheritance) as It was stated that the ownership of these lands is due to the state represented by the Ministry of Maliki and the Ministry of Agriculture. The re- search also showed the types of agricultural lands.
Abstract
The purpose of the research is to determine how much do the external auditors’ qualifications in Iraq match the international requirements? And determine the necessary and priority requirements that the auditor should have in order to adapt with the changes in the community and the profession. The research partially focuses on comparing international institutes curriculum requirements with the local institutes’ curriculum requirements. Furthermore, it compares examinations of local students with the questions of these institutes and compares the requirements of these institutes to continuing vocational education with the local, as well as analyzes and presents the questionnaire results to find out the necessa
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The current research aims to measure the level of entrepreneurial orientation and its dimensions (creativity, independence, proactivity, risk tolerance, and achievement) in the National Security Chancellery, as its importance and role in guiding senior leaders of the chancellery to make strategic decisions with high quality in various Iraqi concerns, more specifically the security aspect. The data was collected from 94 individuals (the research sample) from the research community (120) individuals at different administrative levels and intentionally where the questionnaire was adopted as a main tool for data collection and the primary data was analyzed through descriptive and inferential statistical methods (arithmetic mean, standard dev
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Purpose – determine the impact of the promotional mix in achieving competitive advantage in industrial organizations.
Problem- indicated a clear deficiency in employing the dimensions of the marketing mix in ensuring a competitive advantage for the researched organization.
Design/methodology/approach – Al-Dora Refinery was selected as a field of application. The sample was chosen by an intentional sample of (143) individuals in the Human Resources departments. The questionnaire was adopted as a data acquisition tool that was prepared based on a set of ready-made standards after being subjected to a number of v
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Computer modeling has been used to investing the Coulomb coupling parameter ?. The effects of the structure parameter K, grain charge Z, plasma density N, temperature dust grain Td, on the Coulomb coupling parameter had been studied. It was seen that the ? was increasing with increasing Z and N, and decrease with increasing K and T. Also the critical value of ? that the phase transfer of the plasma state from liquid to solid was studied.
Our scientists Arabs old efforts in achieving texts that led to the foundations of general
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study, analysis and precision in dealing with this work, which became the basis for each
investigator to the present day, which was to them careful consideration manuscripts and
work to be closer to the image by its author, so produced their efforts in this area several
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Began research of the foundations of Orientalist discourse based on force and metadata and authority, and the possibility of turning the West's view of the East as if made radical changes in the structure of the West or in a relationship of power and authority between it and the east. We have adopted in our paper on the research categories of Edward Said and visions in the field of Orientalism in general, and especially his book entitled the name of this area, not forgetting, or leave the expansion to other sources, a researcher in this field, to enrich the research.
We went to Orientalism as a concept and based cognitive, and the work of the Orientalist, and the meanings of Orientalism, which suggests Balastala which was c
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Digital repositories are considered one of the integrated collaborative educational environments that help every researcher interested in developing the education and educational process. The learning resources provided by the repositories are suitable for every researcher, so digital information can be stored and exchanged by ensuring the participation and cooperation of researchers, teachers, and those who are interested, as well as curricula experts, teachers, and students, to exchange each other’s experiences in constantly updating that information as a reason for developing their performance in education. This reveals the importance of the role of educational digital institutions by providing and
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