لاصطلام في الخلاف بين الإمامين الشافعي وأبي حنيفة للشيخ الامام منصور بن محمد بن عبد الجبار المروزي السمعاني أبي المظفر(ت498هـ) من مسألة (إذا تزوج الكافر أختين أو أكثر، من أربع نسوة ، ثم أسلم وأسلمن معه

-دراسة وتحقيق-

اعداد

أ0م0د0قصي سعيد احمد

جامعة بغداد/ كلية العلوم الاسلامية

قسم الشريعة/ فقه مقارن

Dust storms are typical in arid and semi-arid regions such as the Middle East; the frequency and severity of dust storms have grown dramatically in Iraq in recent years. This paper identifies the dust storm sources in Iraq using remotely sensed data from Meteosat-spinning enhanced visible and infrared imager (SEVIRI) bands. Extracted combined satellite images and simulated frontal dust storm trajectories, using the Hybrid Single Particle Lagrangian Integrated Trajectory (HYSPLIT) model, are used to identify the most influential sources in the Middle East and Iraq. Out of 132 dust storms in Iraq during 2020–2023, the most frequent occurred in the spring and summer. A dust source frequency percentage map (DSFPM) is generated using ArcGIS so

The conditional style represents a form of structures built on associative relationships within the sentence sometimes, which also coincides with textual relationships at other times. It is based on the principle of semantic interrelation between the conditional verb and its response with a tool, as well as the textual context in which it is woven, which leads to the production of different meanings according to the stylistic structure of the condition and its context. Rhetoricians looked for those relationships and their semantic production especially with Al-Skaki and the rhetoricians after him, as they studied the harmony built on restriction and attachment in the conditional structure and what it carries of structural and semantic featu

The research aims to show the relationship between the use of automated accounting systems technology and its impact on enhancing the efficiency and effectiveness of the internal control system in a sample of Bahraini universities in light of the rapid changes in the                                       electronic business environment. Automated accounting and its impact on enhancing the efficiency and effectiveness of the internal control system, and it is concluded through the analytical study of the research sample that there is a percenta

Communication skills are essential for health professionals to achieve a positive relationship with patients, improving their health and quality of life. Communication is the foundation for obtaining medical history and conveying a diagnosis and treatment plan.

Abstract

       Tourism is one of the essential economic fields of many countries, both developed and developing. The social plays a greater role in the continuous awareness of a tourist culture based on the need to attract tourists continuously. the tourism heritage and state-owned tourism are the main factors in attracting more tourists. The interest in this strategic sector makes the country the first and most active framework in the development of appropriate mechanisms for investment in this sector, all within the framework of sustainable development of society through the rational use of resources obtained by various bodies in the implementation of seve

سعت العديد من الدراسات الاكاديمية الحديثة بالاهتمام بدراسة شخصيات اكاديمية وثقافية وعلمية افنى اصحابها اعمارهم في خدمة بلدهم من خلال البحث العلمي، وحققت بتلك الدراسات جملة من الاهداف اهمها حفظ السيرة العلمية والمعرفية لتلك الشخصيات، ولهذا كان لابد من تسليط الضوء على حياة ومنهج المؤرخة (صباح ابراهيم الشيخلي واسهاماتها في كتابة التاريخ الاسلامي) وتعد من الشخصيات التي ساهمت بشكل فاعل في تقديم الكثير من ا

This research aims to study the economic, social, and political reality of Iraqi women by identifying the obstacles and diagnosing their empowerment trends in various fields, assessing the extent of their participation in economic activity, and re-achieving balance between women and men by reducing the gender gap between them and reducing the percentage of female unemployment to the lowest possible level. Is achieved by enhancing confidence in Iraqi women by enacting laws and making decisions that allow them to access resources freely. The researcher used the descriptive and analytical method to deal with information and data related to the research topic over a specific period (1990-2018), using local, Arab, and international re

The Financial authority is considered as one of  the most of benefited parts from financial statements  which depends on it in process of accounting  in taxes as basis to determine The Tax Base , but no confidence from financial authority part in objectivity of income financial information in them for many of limited companies led to no dependence on them to specify taxation contain & dependence on yearly regulations that issued them. To enhance the confidence of financial authority to these lists must meet its requirements, because the menus Fulfill the requirements of the financial authority increases the confidence in these statements and therefore reliable in determining the tax base. So this research aims to speci