Praise be to God, Lord of the worlds, and prayers and peace be upon our master and beloved Muhammad, the wise guide and great teacher, the guide to a straight path, the one sent as a mercy to the worlds, and upon his good and chosen family, his chosen companions, the working scholars, and those who follow them in righteousness until the Day of Judgment.

And after:

One of the important controversial topics shared between the sciences of the Noble Hadith and the Fundamentals of God is the issue of the innovator in terms of accepting and rejecting his narration and testimony, and the difference in it leads to disagreement in many branches of jurisprudence that were based on texts narrated by innovated narrators or those accu

Seeds of five cultivars of oats (Avena sativa) were introduced from Italy in 2009. Seeds were propagated on the farm of the Dept. of Field Crops Sci. / Coll. of Agric. / Univ. of Baghdad in the season 2009 – 2010. The cultivars Anatolia, Alguda, Hamel, Pimula and Genzania were planted under 3 irrigation intervals; 3, 4 and 5 weeks to give water depth of 480, 400 and 320 mm, respectively . The depth of water was 80 mm each irrigation. A factorial experiment with RCBD of 4 replicates was conducted in 2 consecutive seasons in 2010 – 2011 and 2011 – 2012. The cultivar Alguda gave highest grain yield (8.07 t/ ha) under 480 mm, and 7.02 t / ha average of 3 water depths. This cultivar was characterized by high growth rate (13.2 g/m2/ d) that

Abstract                                                                                              

The methods of the Principal Components and Partial Least Squares can be regard very important methods  in the regression analysis, whe

The attention of civil society organizations, governments and international non-governmental organizations in recent years has focused on the acute practices adopted by companies with the aim of reducing the tax burden, and the results of these practices have a negative impact on the tax revenues that the state uses to finance public needsThe aim of the research is to measure the impact of the voluntary disclosure of companies on tax planning for the period from 2011 to 2015 and the research community is in the General Tax Authority. The research sample is 6 companies within the private sector in the financial, banking, insurance and industrial fields. The research was based on a special model to measure the optional disclosure,

This paper addresses some of the morphological views of Al-Seraphy in the matter of "altasqeer" (reduction) in his book, "shareh ketab Sibawayh" (the explanation of Sibawayh's book) linking between them (views of Al-Seraphy) and the data of the morphological theme, in ancient times, and recently. Through balancing between what we have learned from the views of Al-Seraphy and the views of other former linguists and grammarians and latecomers of him. In this research we have linguistically and idiomatically explained the definition of "altasqeer" (reduction), and it's standard morphological balancing and what has deviated from it, by the examples in both cases; then we has produced the views of the grammarians of that "the definition of "a

This research was based on two pillars. The first is a comparison between of research done and the result of a particular  variable of research  indebendently in the united state, and second, knowledge and determine the effect of managers  practices on the contributions of personnel. The manager and staff are considered to be the most important elements in the organization and all of them  have a duty towards the others which governed by the relationship rules of procedure of the ministry researched, on the one  hand  and the interests of the organization and hence employees , whether executives  or employees within management formations that the availability of an acceptable level of good pract

NGC 6946 have been observed with BVRI filters, on October 15-18,
2012, with the Newtonian focus of the 1.88m telescope, Kottamia
observatory, of the National Research Institute of Astronomy and
Geophysics, Egypt (NRIAG), then we combine the BVRI filters to
obtain an astronomical image to the spiral galaxy NGC 6946 which
is regarded main source of information to discover the components of
this galaxy, where galaxies are considered the essential element of
the universe. To know the components of NGC 6946, we studied it
with the Variable Precision Rough Sets technique to determine the
contribution of the Bulge, disk, and arms of NGC 6946 according to
different color in the image. From image we can determined th

In order to evaluate the performance of introduced varieties of maize and test them under different levels of plant density, and to determine which of the introduced varieties give a high yield and at what plant density, a field experiment was carried out at Station A in the Department of Field Crops- College of Agricultural Engineering Sciences - University of Baghdad- Jadiriyah, for the fall season 2021, the RCBD design was used with four replications, in a split plot arrangement, the three plant densities (50.000, 70.000, and 90.000 Plant s ha^-1) were the main plates, while the varieties represented the secondary factor, which is six varieties of maize, class 2 = 5783 DKC, Class 3 = 6315 DKC, Class 4= 6590 DKC, whic

The aim of this work is studying the binary system ??'??? Ni?)with two ratios (y=36,80) by using casting method for preparing the samples.Magnetic and Mechanical properties have been studidt different httrea^nttem^rature.All the alloys were found a ferromagnetic behavior and sensitive to the heat treatment. Best properties were found at the heat treatment 1100 C°.A significant different results were found above 1100C° for lower magnetic and mechanical values. This is possibly due to the change on the degree of magnetic moment orders, in which most of the moments are started to remove from coupled ferromagnetically.?