يعد الإسناد الإجرائي من الركائز الأساسية في الإجراءات  الجنائية وعلى الرغم من ذلك بلم تكن هناك دراسات واسعة ، اذ عد الفقه والقضاء هذا الموضوع من الشكليات المسلم بها في الإجراءات  الجنائية فانه لم تتضمن غالبية التشريعات الإجرائية الجنائية النص صراحة على تعريف الإسناد الإجرائي وترك ذلك للفقه ، فالمشرع العراقي لم يحدد مفهوم الإسناد الإجرائي في قانون اصول المحاكمات الجزائية رقم (23) لسنة 1971 المعدل وكذلك في

The research aims to contribute to the consolidation of scientific knowledge of compliance control and its role in verifying the proper disposal of funds to manage the wheel of the economy towards achieving targeted development and preserving public money, as well as clarifying the role of tax revenues in strengthening the public treasury and achieving social justice. The analytical descriptive approach was adopted in the process of analyzing The quantitative data collected through personal interviews, and the research reached a set of conclusions, the most important of which is the contribution of compliance control according to its three principles. (Transparency, accountability, and inclusiveness) on the availability

The aim of this work was to develop and validate a rapid and low cost method for estimation of ibuprofen in pharmaceutical suspensions using Reverse-Phase High Performance Liquid Chromatography. The proposed method was conducted and validated according to International Conference on Harmonization (ICH) requirements. The chromatographic parameters were as follows: column of octyldecylsilyl C18 with dimensions (150 × 4.6) mm, mobile phase composed of acetonitrile with phosphoric acid with a ratio of 50 to 50 each using isocratic mode, flow rate of 1.5 mL/min and injection volume of 5 μL. The detection was carried out using UV detector at 220 nm. The method was validated and showed short retention time for ibuprofen peak at 7.651 min, wit

In this research, Haar wavelets method has been utilized to approximate a numerical solution for Linear state space systems. The solution technique is used Haar wavelet functions and Haar wavelet operational matrix with the operation to transform the state space system into a system of linear algebraic equations which can be resolved by MATLAB over an interval from 0 to . The exactness of the state variables can be enhanced by increasing the Haar wavelet resolution. The method has been applied for different examples and the simulation results have been illustrated in graphics and compared with the exact solution.

The Islamic religion is a religion of tolerance and is pleased with worship and other legislation and the idea of peace is an authentic and profound idea related to the call for coexistence with all religions. The Prophet (PBUH) was keen to organize his relations with non-Muslims on the basis of cohabitation, On the basis of love and intolerance, God Almighty says: "If your Lord wants to make people one nation and they are still backward." Surah Hud: 118 Islam has taken care of the people and made them tolerant brothers who sympathize with their different beliefs. Which means that everyone has the right to live, believe and believe what he sees right and have the freedom to perform the acts of worship and beliefs he deems correct. The di

The denoising of a natural image corrupted by Gaussian noise is a problem in signal or image processing.  Much work has been done in the field of wavelet thresholding but most of it was focused on statistical modeling of wavelet coefficients and the optimal choice of thresholds.  This paper describes a new method for the suppression of noise in image by fusing the stationary wavelet denoising technique with adaptive wiener filter. The wiener filter is applied to the reconstructed image for the approximation coefficients only, while the thresholding technique is applied to the details coefficients of the transform, then get the final denoised image is obtained by combining the two results. The proposed method was applied by usin

The two-dimensional transient heat conduction through a thermal insulation of temperature dependent thermal properties is investigated numerically using the FVM. It is assumed that this insulating material is initially at a uniform temperature. Then, it is suddenly subjected at its inner surface with a step change in temperature and subjected at its outer surface with a natural convection boundary condition associated with a periodic change in ambient temperature and heat flux of solar radiation. Two thermal insulation materials were selected. The fully implicit time scheme is selected to represent the time discretization. The arithmetic mean thermal conductivity is chosen to be the value of the approximated thermal conductivity at the i

In this study, the acid-alkaline transesterification of refined coconut seed oil (RCOSO) to fatty acid methyl ester was followed by the production of a trimethylolpropane-based thermosensitive biolubricant using potassium hydroxide, and its physicochemical characteristics were evaluated. The American Standard Test for Materials (ASTM) was employed to ascertain the biolubricant's pour point and index of viscosity, which were found to be -4 ^oC and 283.75, respectively. The opposite connection between lubricant viscosity and temperature was shown by the measured viscosities at varied transesterification to be transformed into biodiesel. Following this, a biolubricant was created by further transesterifiedtemperature. The ester gr

Twelve species of philodromid crab or running crab spiders (Philodromidae) have been recorded in Armenia. Nine species are new to the spider fauna of this country: Philodromus cespitum (Walckenaer, 1802); Philodromus emarginatus (Schrank, 1803), Philodromus rufus Walckenaer, 1826; Rhysodromus histrio (Latreille, 1819), Thanatus atratus Simon, 1875; Thanatus formicinus (Clerck, 1757); Thanatus imbecillus L. Koch, 1878; Thanatus vulgaris Simon, 1870 and Thanatus pictus L. Koch, 1881.

      The Khor Mor gas-condensate processing plant in Iraq is currently facing operational challenges due to foaming issues in the sweetening tower caused by high-soluble hydrocarbon liquids entering the tower. The root cause of the problem could be liquid carry-over as the separation vessels within the plant fail to remove liquid droplets from the gas phase. This study employs Aspen HYSYS v.11 software to investigate the performance of the industrial three-phase horizontal separator, Bravo #2, located upstream of the Khor Mor sweetening tower, under both current and future operational conditions. The simulation results, regarding the size distribution of liquid droplets in the gas product and the efficiency gas/liquid separation, r