Allah Almighty has aggrandized the position of orphans and elevated their status in the society and has given the graces for those who sponsor the orphan and care for and protecting them, even those who rub their heads. The divine care is manifested in the verses of the Holy Bible and the Holy Quran. Therefore, the whole world cared for the orphan, and called for the rights of the orphans in the conferences and the channels. But all that was little effort that does not meet what the orphan need and some were only ink on paper that were not applied. All that mentioned above is necessary in dealing with the study (the rights of orphans in the Old Testament and Islam, a Comparative Study). The study was divided into a Preface and four inquiries. The Preface includes the term orphan in language; the first inquiry includes the rights of orphans in the Old Testament; the second inquiry is about the rights of orphans in Islam, third inquiry is to the statement of the similarity between the two doctrines of these rights, preceded by introduction and followed by a conclusion and a list of the references.
The first known use of the term conspiracy theory dated back to the nineteenth century. It is defined as a theory that explains an event or set of circumstances as the result of a secret plot by usually powerful conspirators. It is commonly used, but by no means limited to, extreme political groups. Since the emergence of COVID-19 as a global pandemic in December 2019, the conspiracy theory was present at all stages of the pandemic.
The first known use of the term conspiracy theory dated back to the nineteenth century. It is defined as a theory that explains an event or set of circumstances as the result of a secret plot by usually powerful conspirators. It is commonly used, but by no means limited to, extreme political groups. Since the emergence of COVID-19 as a global pandemic in December 2019, the conspiracy theory was present at all stages of the pandemic.
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(16)
He research specifies subjects which may contribute in improve productivity of the General Company for vegetable oil product/ Al-Farab factory and aims to release the relationship between system Quick Response Manufacturing (QRM) and scheduling operations.
The Implementation was in the general company for vegetable oil product (Al-Farab factory), Universe Factory It suffers from a failure to follow Scheduling in its operations And not taking into account the lead times And delays in product delivery dates, Here are drawing the attention of the administration in the factory to use Quick Response Manufacturing (QRM) to control the energy and inventory, machin
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This study evaluated the effect of spore suspension and fungal filtrate against different developmental stages of Tribolium castaneum third and fifth larval instars and adults. Two isolates of entomopathogenic fungus Metarhizium anisopliae were used (commercially (Met 52 EC), and domesticly). For the two isolates, the effectiveness of various conidial concentrations were (1 × 104 ; 1 × 106 ; 1 × 108 conidia/ ml) and various concentrations of fungal filtrate (100,75,50%) were evaluated. It is observed that the fungal filtrate at a concentration of 75% and the conidial concentration of 1 x 108 conidia /ml for both isolates were the most effective in causing the highest mortality rates to the third and fifth instar larva and adult
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The present study was conducted to determined the action of several levels of cytokinis (N6-benzyladenine (BA), 6-furfurylaminopurine (kinetin), N6-(∆-isopentyladenine) (2,ip) on buds proliferation of Phoenix dactylifera L..3 ml explants of the heart of 3 years old offshoot were cultured on Murashige and Skoog medium (1962) containing 3 mg/L activated charcoal, 10 mg/L Naphthalene acetic acid proposed by (1) as a control. Other explants were cultured on this medium supplemented with 0.1, 0.5, 1 mg/L BA. 0.1, 0.5, 1, 2, 3, 4 mg/L Kinetin. 0.1, 0.5, 1 mg/L 2,ip. Best number of buds proliferated has occurred on control medium containing 3 mg/L. 2ip.
In recent years, the attention of researchers, governments and international non-governmental organizations has focused on the aggressive practices adopted by companies with the aim of evading the tax burden or from paying the tax obligations imposed on them by law, as the results of these practices are negatively affected by tax revenues. And that companies are part of the society in which they work, and they have rights and obligations, including paying taxes. The research community is the Iraqi private shareholding companies, and the research sample was 4 companies within the private sector and in the field and finance - banking, insurance, industrial and service, which are Ashur Bank, Al-Ahlia Insurance Company, Baghdad Soft
... Show MoreIn recent years, the attention of researchers, governments and international non-governmental organizations has focused on the aggressive practices adopted by companies with the aim of evading the tax burden or from paying the tax obligations imposed on them by law, as the results of these practices are negatively affected by tax revenues. And that companies are part of the society in which they work, and they have rights and obligations, including paying taxes. The research community is the Iraqi private shareholding companies, and the research sample was 4 companies within the private sector and in the field and finance - banking, insurance, industrial and service, which are Ashur Bank, Al-Ahlia Insurance Company, Baghdad Soft
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