The process of doing many kinds of industries , crafts , professions around Islamic Arabian State , they enable us to say that Arab Muslims over their homelands had been occupied various types of crafts and manufacturing before emergence Islam . Moreover Islam encouraged to work within manufacture field . And These matters were clarified through verses of the Holy Qur’an and honored prophetic guidance ( Sunna  )  . Whereas Arab Muslims applied principle “ Free of Business “  . They admitted to different social groups such as pact – fellows people  to profession or craft which they desire to work . We have to not forget that Arab Muslims had broken all restraints and shackles which had restricted the worker bef

                The current research aims to show the impact of the international auditing standard IAS 540 in reducing income smoothing practices in Iraq. To achieve the objectives of the research, the researcher adopted a questionnaire for a sample of auditors in Iraq. Where 60 forms were distributed and after the questionnaire was retrieved and statistical analysis was done using the SPSS program, The research reached a number of results, the most important of which are: the existence of a statistically significant effect of the application of the international auditing standard IAS 540 in reducing income smoothing practices, The research recommended the necess

The study aimed to test the hypothesis of Caldor to estimate the relationship between industrial production and GDP growth in Iraq using with Integration Framework  and to determine the causal relationship in the short and long term using the error correction vector model for the period 1990-2016. the results showed a long-term equilibrium relationship between GDP and industrial output, while Ganger causality tests showed a causal relationship in the long run of GDP to output Subliminal thus illustrated the extent of the recession suffered by the industrial sector, which is supposed to be the driving force of the economy and the development and expansion of the productive base of the industry, so this study recommends attent

Abstract
This study aimed to kmow the effect of food on appearance of ovaries cyst in women aged 15-54 year in Baghdad. City and its relation ship with reproductive health Woman samples was divided to four aged groups;15-24 , 25-34 , 35-44 and 45-54 years.
Results demonstrate that all samples of women has varied level of obesity.
Also we are noticed that all samples of women has varied level of obesity.
Also we are noticed tgat is a relation ship between obesity and marriagestatas with the highest proportion of ovarian cystsin obese marriage woman reached to37.90% The percent of un married women which have obesity class // with ovarian cysts reached50% Results refer to found that %19-24 of married women had obortians and

Of non-Muslim minorities In the Muslim community

   The removal of Anit-Inflammatory drugs, namely; Acetaminophen (ACTP), from wastewater by bulk liquid membrane (BLM) process using Aliquat 336 (QCl) as a carrier was investigated. The effects of several parameters on the extraction efficiency were studied in this research, such as the initial feed phase concentration (10-50) ppm of ACTP, stripping phase (NaCl) concentration (0.3,0.5,0.7 M), temperature (30-50^oC), the volume ratio of feed phase to membrane phase (200-400ml/80ml), agitation speed of the feed phase (75-125 rpm), membrane stirring speed (0, 100, 150 rpm), carrier concentration (1, 5, 9 wt%), the pH of feed (2, 4, 6, 8, 10), and solvent type (CCl₄ and n-Heptane). The study shows that high ext

Abstract: In the current research the absorption and fluorescence spectrum of Coumarin (334) and Rhodamine (590) in ethanol solvent at different concentration (10-3, 10-4, 10-5) M had been studied. The absorption intensity of these dyes increases as the Concentration increase in addition to that the spectrum was shifted towards the longer wavelength (red shift). The energy transfer process has been investigated after achievement this condition. The fluorescence peak intensity of donor molecule was decrease and its bandwidth will increases on the contrary of the acceptor molecule its intensity increase gradually and its bandwidth decreases as the acceptor concentration increase.

The present investigation is concerned for the purification of impure zinc oxide (80-85 wt %) by using petroleum coke
(carbon content is 76 wt %) as reducing agent for the impure zinc oxide to provide pure zinc vapor, which will be
oxidized later by air to the pure zinc oxide.
The operating conditions of the reaction were studied in detail which are, reaction time within the range (10 to 30 min),
reaction temperature (900 to 1100 oC), air flow rate (0.2 to 1 l/min) and weight percentage of the reducing agent
(petroleum coke) in the feed (14 to 30 wt %).
The best operating conditions were (30 min) for the reaction time, (1100 oC) for the reaction temperature, (1 l/min) for
the air flow rate, and (30 wt %) of reducing