Different Arabic and Islamic societies are free of evil instincts. Therefore, certain provisions of legitimacy came to stress the importance of the intentions of sharia to achieve the interests of all people that involve several aspects, including the five fundamental things: religion, oneself, offspring, mind and money. Almighty Allah has specified certain punishments on those who violate these things by imposing punishments on the part of the criminal to preserve souls. He imposes the penalty of theft to preserve property, the Hadd punishment for adultery to preserve the symptoms, the punishment on the drunk to preserve the mind, and the Hadd punishment for the apostate to preserve the religion. By the adherence to these punishments li

The research aims to measure the impact of the quality of the audit on the Earnings Quality, for a sample of private joint stock companies listed on the Iraq Stock Exchange, as the research sample included (14) private and listed joint stock companies in issuing their financial statements for the period from (2010-2018), as well as companies The audit offices in charge of auditing these companies, which number (18) companies or an audit office, and the research relied on two main models for measurement, as the first model reflects the assumed relationship between independent variables represented in the characteristics of external audit quality and measuring the extent of its impact on the dependent variable represented in the Ea

The main objective of this study is to introduce a systematic design procedure for short-span segmental beams following a sophisticated ACI 440.2R-17 design procedure. The general aspects of innovative short-span segmental beams are easy to fabricate, economical and rapidly placed in pre-specified positions. Short-span segmental beams fabricated from individual precast plain-concrete blocks and CFRP plates. Recently, experimental tests performed on short-span segmental beams, by the authors, investigated CFRP plate-bonding, CFRP plate cross-sectional area, the thickness of plate-bonding epoxy resin, surface-to-surface condition of concrete blocks, as well as, interface condition of the bonding surface. The experimental program comprises tes

Experimental research was carried out to investigate the performance of CFRP wrapping jackets used for retrofitting twelve square reinforced concrete (CR) column specimens damaged by exposure to fire flame, at different temperatures of  300, 500 and 700ºC, except for two specimens that were not burned. The specimens were then loaded axially till failure after gradual or sudden cooling. The specimens were divided into two groups containing two main reinforcement ratios, ρ= 0.0314 and ρ= 0.0542. This was followed by the retrofitting procedure that included wrapping all the specimens with two layers of CFRP fabric sheets. The test results of the retrofitted specimens showed that the fire damaged RC

Pumping a BBO crystal by a violet diode laser with a wavelength of (405 nm) output power of (24 mW) and a line width of (3nm) was employed to generate entangled photons with a wavelength of 810 nm by achieving type II phase matching conditions.The coincidence count rate obtained in this experiment was in the range of (18000) counts/s. Two BBO crystals with different thicknesses of (4 mm and 2 mm) were tested, where maximum count rates of about (18000) counts/s was obtained with a (5*5*2) mm BBO crystal where the short coherence time for the pumping source was tolerated by using shorter BBO crystals. Also, the effect of compensating crystal on the walk-off effect was studied. The coincidence count rates were increased by using these crystal

Two of the main advantages of segmental construction are economics, as well as the rapid construction technique. One of the forms of segmental construction, for structural elements, is the segmental beams that built-in short sections, which referred to segments. This research aims to exhibit a new technique for the fabrication of short-span segmental beams from wedge-shaped concrete segments and carbon fiber reinforced polymers (CFRP) in laminate form. The experimental campaign included eight short-span segmental beams. In this study, two selected parameters were considered. These parameters are; the number of layers of CFRP laminates and the adhesive material that used to bond segments to each other, forming short-span segmental be

The integer simulation and development finite impulse response (FIR) filters taking into account the possibilities of their realization on digital integer platforms are considered. The problem statement and solution of multifunctional synthesis of digital FIR filters such a problem on the basis of the numerical methods of integer nonlinear mathematical programming are given. As an several examples, the problem solution of synthesis FIR-filters with short coefficient word length  has been given. The analysis of their characteristics is resulted. The paper discusses issues of modeling and synthesis of digital FIR filters with provision for the possibilities of their implementation on digital platforms with integer computation arithme

This paper identifies and describes the textual densities of ideational metaphors through the application of GM theory (Halliday, 1994) to the textual analysis of two twentieth century English short stories: one American (The Mansion (1910-11), by Henry Jackson van Dyke Jr.), and one British (Home (1951), by William Somerset Maugham). One aim is to get at textually verifiable statistical evidence that attests to the observed dominance of GM nominalization in academic and scientific texts, rather than to fiction (e.g. Halliday and Martin (1993). Another aim is to explore any significant differentiation in GM’s us by the two short- story writers. The research has been carried out by identifying, describing, and statistically analysi