This paper deals with the Kufis and basris agreements in Abo Al _ Barakat Al _ anbary’s
work “ Al- Insaf Fi Masael Al - Khilaf.It attempts to settle the disputes and find out the right
views.
The book presents the issnes that the two schools of Kufa and Basra dispute upon and try to
evaluate them so as to support the correct ones .The present researcher has noticed that the
author of the above work was not always right or accurate in picturing a number of issues as
disputable whereas they implicitly shared the same views .Accordingly ,this papor sheds light
on such cases and drew acadernic researchers, attention to the invalidity of Al –anbary’s
misjudged views.

This research aims to study the contribution of social costs contribution to achieving social luxury in Al-Furat General Chemical Industries company that has considered second largest contamination in the area after the invasive power  to deal with chemicals in manufacturing and very dangerous to individual society and environment ,this is first to play an effective role by the senior parties related to sense of social responsibility of the internal and external environment of the company to identify costs that are preventing ,reduced and treating damage caused and achieving sustainable development ,to achieve this goal  and what they reached are the difficulty of accounting for the environment and social costs from final accou

First: The entrance to media and democracy
The growth of the media and the development of its technologies are linked to the development of the democratic system and its political and mass institutions. In many cases, the technologies concerned were able to open the closed doors to the spread of democracy and broaden the base of its applications. As Dupre points out, “audio-visual has opened the image and sound after printing has opened the natural language” (1) to democratization. The generalization of the book, due to the development of printing, led to the transcendence of the Church's dominance in Europe, and the direct broadcasting and transmission of information enabled the media to transcend the domination of factional syst

هدف الدراسة : تشخيص واقع العلاقة بين تقلبات أسعار النفط العالمية وانعكاسها على اتجاهات الإنفاق الحكومي على الزراعة والصناعة.

توصلت الدراسة : من خلال اختبار التكامل المشترك(ARDL)تبين انه لايوجد تكامل مشترك بين المتغيرين ,اي لا يوجد  تاثير للمتغير المستقل(اسعار النفط) على المتغير التابع(الانفاق على القطاع الزراعي), وذلك من خلال قيمة F المحتسبة والتي بلغت(1.

The undertaken study includes investigating the performance and effluent characteristics of the treatment plant of Al-Doura refinery. Influent concentrations for some important contaminants, which are TDS, oil and grease, TSS, COD, BOD, and turbidity were 2595 mg/L, 13934 mg/L, 466.45 mg/L, 2538.9 mg/L, 1739.2 mg/L, and 89.18 NTU, respectively, while the effluent concentrations were 1337.8 mg/L, 0.53mg/L, 21.7mg/L, 25.45 mg/L, 17.81 mg/L, and 7.08 NTU, respectively, giving removal efficiencies of 44.47%, 99.99%, 94.4%, 98.96%, 98.96% and 92.05%, respectively. All these results indicate that Al-Doura wastewater treatment plant was efficient in removing contaminants according to Iraqi and EPA specifications. Hence, the second part of this

B3LYP density functional is utilized for probing the effect of decorating Al, Ga, and In on the sensing performance of a boron phosphide nanotube (BPNT) in detecting the 2-chloroethanol (CHE) molecule. We predict that the interaction of pure BPNT with CHE is physisorption, and the sensing response (SR) of BPNT is approximately 6.3. The adsorption energy of CHE is about − 26.3 to − 91.1, − 96.6, and − 100.3 kJ/mol, when the Al, Ga, and In metals are decorated on the BPNT surface, respectively. This indicates that the decorated metals significantly strength the interaction. Also, the corresponding SR meaningfully rises to 19.4, 41.0, and 93.4, indicating that by increasing the atomic number of metals, the sensitivity i

This paper aims to explain the effect of the taxes policy including direct & indirect taxes on supporting the domestic Investment in Iraq. This could help the official planners for drawing the future policies that help provoking (istumlating) the domestic investment in Iraq the quantitative analysis approach was adopted using regression model. The results showed the significance of the effects of both direct & indirect taxes policies on domestic as a simple correlation coefficient ( r ) of ( 0.6 ) , ( 0.64 ) respectively.  

with an organized propaganda campaign. This military campaign was helped to formulate its speech by many institutions, research centers, and knowledge and intelligence circles in order to mobilize public opinion gain supporters and face the opponents by different means depending on a variety of styles to achieve its required effects. 
          After the US occupation of Iraq, US media fighters sought to influence the Iraqi public opinion and making them convinced them of the important presence of US military forces in Iraq which necessitated finding its justification through the use of persuasive techniques in its intensive propaganda campaigns. 
  This research discusses the most important

تم تحضير ثلاث معقدات جديدة Ni (II)و Cu (II) و Zn (II) باستخدام الليكند المحضر الجديد من تفاعل حامض مالونيك ثنائي هيدرازايد مع 2-بيريدين كربوكسالديهايد. حيث شخصت المعقدات لمحضرة وكذلك الليكند باستخدام تقنيات مختلفة مثل FT-IR و UV-Vis و Mass و 1H-NMR و 13C-NMR وتحليل العناصر CHN و تقدير محتوى  الكلور والموصلية المولارية والحساسية المغناطيسية والامتصاص الذري لتشخيص هذه المركبات. لكل معقد محضر جديد من النيكل والنحاس والزنك ، كشفت نتائج ا

The research explain the analysis of finance investments through  analyze the finance tables for commercial banks, by using the pointers to indicate the limits of economical benefit for these investments, and fix the negative deviations and as well positive, for the purpose of  diagnostic the negative (disadvantage) and develop the advantage deviation, For the importance of finance investments in the development operation and economical growth, further to that the finance investments is represent one of the most activities in the commercial banks in which aim the adequate incomes as a result of the commercial banks act to receipt the banks deposits and then make it growth and develop through  commercial advantage o