Coronavirus 2019 (COVID-19) pandemic led to a massive global socio-economic tragedy that has impacted the ecosystem. This paper aims to contextualize urban and rural environmental situations during the COVID-19 pandemic in the Middle East and North Africa (MENA) Region.

The present study was investigated the activity of aqueous extract from Cinnamomum cassia bark on the blood glucose levels in healthy and diabetic rats induced by Streptozotcin (STZ). In healthy rats the blood glucose levels were slightly decreased after six hoursof single oral administration with dose (25 mg/kg) of body wight, as well as four weeks after twice daily repeated oral administration of aqueous extract of Cinnamomum cassia bark. In streptozotocin induced diabetic rats we absorved high significant decreased (p<0.05) in blood glucose levels, after four weeks of oral administration of aqueous extract (25 mg /kg ).And blood glucose levels seems to be normal after the period of treatment .Glibenclamide used as standard drug to com

       The aim of the research is to show the extent of the impact of administrative coordination on municipal performance after the state’s tendency to implement administrative decentralization and transfer of powers (administrative, legal, financial, and technical) from the Federal Ministry (construction, housing, municipalities, and public works) to local governments (governorates), to meet local needs, And since the municipality is considered one of the local administrative institutions and most of its goal is to provide increased municipal services to citizens due to population growth and urban expansion of cities by coordinating their actions using their powers, and in order to address gaps i

A literary-educational work is a work that explains wisdom to the reader and presents moral, educational and instructional issues in a literary form. Qaboos-nameh or Nasihat al-Muluk is an educational and educational book that has a special place in the field of ethics and guidance, where the author guides his children. Also, Ibn al-Wardi's Lamiyah or Nasihat al-Akhwan is a poem containing moral advice and advice in 77 verses that Ibn al-Wardi wrote to his son.

     It seems that the main goal of Ibn al-Wardi and Onsur AL-maali in Lamia and Qaboos-nameh was to express educational and moral issues and spread and convey them to future generations. Ibn al-Wardi, like Onsur AL-maali, listed moral points such as knowledge, humility

At the conclusion of my research for this readiness, I am ready to show the most important results I have reached, of which I can mention the most important:
Sheikh Al-Safti was a memorizer and jurist, and all the scientific strokes that he left behind for subsequent generations were in the disciplines of Hanafi jurisprudence, and this does not obscure the opinions of the jurists of other schools of thought. But among them: that these lines continue on a group of fatwas for the later in the gold of Abu Hanifa, may God have mercy on him, and then the books of fatwas usually refer to what is below the evidence.

He has no shock other than the knowledge of jurisprudence; And for this reason, it is due to the fact that the s

يصدر القضاء الدستوري احكامه على وفق اختصاصاته المتعددة ، وأخصها احكامه المعدمة للقوانين المخالفة للدستور ، لذا فإن ذاتية احكامه وصفاتها تمايزت عما سواها من الاحكام القضائية ، وامتازت عليها بخصائص العموم والالزام المطلق والبتات النهائي ؛ من هنا تقايست تلك الاحكام مع القواعد القانونية التي تسن بخصائص العموم والتجريد حتى باتت تنشر بالجريدة الرسمية ذاتها وأصبحت لا تقبل المطاعن التمييزية كونها مقترنة بقرينة

The importance of this research comes from the possibility of achieving positive interaction between accounting and tax through the interest in setting accounting standards and adapting them to local tax legislation, as the adoption of the application of the international standard (IAS 12) for income taxes helps to measure and determine the base for income tax and may lead to an increase in the tax outcome. Through the reliance of enterprises on many accounting bases, and that the tax administration in Iraq depends on the element of personal judgment in determining the tax base, which leads to lack of objectivity in determining the tax outcome, as the impact of the accounting standard (IAS 12) on the tax base and tax outcome is one of th

The present study is entitled “Problems of Translating Holy Qur’an Antonyms into German: An Analytical Study”. It discusses some of the problems of translating Holy Qur’an verses that contain words so opposite in meaning to another word. The main concern of the study stresses some of the errors in translating the oppositeness of certain words of Holy Qur’an from Arabic into other languages like German, a problem that can be traced back to the fact that such words may have two opposites in meaning, one is considered and the other is completely neglected.

      The errors in translating al Qur’an Antonyms can be summarized for several reasons: literal translation, ignorance of the different view

Antibiotic resistance is a problem of deep scientific concern both in hospital and community settings. Rapid detection in clinical laboratories is essential for the judicious recognition of antimicrobial resistant organisms. So, the growth of Uropathgenic Escherichia coli (UPEC) isolates with Multidrug-resistant (MDR) and Extensively Drug-resistant (XDR) profiles that thwart therapy for (UTIs) has been detected and has straight squeezed costs and extended hospital stays. This study aims to detect MDR- and XDR-UPEC isolates. Out of 42 UPEC clinical isolates were composed from UTI patients. The bacterial strains were recognized by standard laboratory protocols. Susceptibility to antibiotic was measured by the standard disk diffusi

The auditor has a role in allocating joint costs in the gas industry, and the auditor's procedures are considered as systematic critical examination, analysis and evaluation of everything related to costs in general and joint costs in the gas industry in particular, with the aim of controlling the joint costs of gas industry products, and knowing the share of the cost of each product from the total industry costs Gas products reflect the reality of the company's performance by discovering weaknesses, defects and any errors, to ensure increased effectiveness and efficiency of the parties concerned with auditing them and imposing control and control over the company's resources, as well as