Abstract: Various peoples have contributed to building the Islamic civilization through the achievements and creativity of their scholars. In particular, the Kurdish scholars have provided new and great services to the Holy Qur’an that deserves attention. For example, it is no secret that Sheikh Ahmadian, with his interpretation, rendered a great service to the Glorious Book of God. His style is distinguished by modernity, seriousness and objectivity, and represents a lively response to the needs of the Kurdish Muslim people. Due to the importance of Ahmadian’s interpretation of the Qur’an, therefore, I have demonstrated his approach in this research in terms of dealing with his interpretation of the Qur’an with the Qur’an, the

The subject of the strategic vision is of great importance to all companies because they live in an environment of rapid change in various areas of life. Supports the performance of its operations in a better way, towards appropriate strategic growth and achieving success. The research aims to determine the level of interest of the researched company in the research variables (strategic vision and growth strategy), and the importance of the research came in being an attempt to provide the theoretical and scientific foundations for the research variables (strategic vision and growth strategy). As for the research method, it was relied on the descriptive analytical method, relying on the questionnaire as a means of obtaining data from the

The research aims to show the possibility of adopting the market approach to measure the fair value of biological assets in Iraq, by applying to a sample of the company listed on the Iraq Stock Exchange, where the Middle East Fish Production and Marketing Company was selected from among 7 companies representing the agricultural sector in Iraq, and according to the availability of data and for five years, the financial statements were presented of the measurement and disclosure of  biological assets at fair value according to the market approach, One of the most important conclusions reached by the researcher is the The possibility of measuring and disclosing biological assets at fair value according to the market approach in the Ira

The research aimed at finding out the effect of functional rotation on the tax performance of the employees of the General Authority for Taxes through the five-meter questionnaire prepared according to the required data. The data obtained from the research sample were analyzed. The results showed a significant effect of recycling In the tax performance, and this is evident from the proportion of his contribution to the interpretation of the total variation, which is a good indicator of the impact of functional rotation in the performance of the body sample research.

كان المؤتمر الآسيوي الأفريقي الأول الذي عُقد في مدينة باندونغ الاندونيسية عام 1955 هو المؤتمر هو الأول الذي اجتمعت فيه الدول الآسيوية والأفريقية بعد الحرب العالمية الثانية. كان مؤتمر باندونغ بمثابة نقطة الانطلاق نحو تأسيس حركة عدم الانحياز، والتي كانت مصر أحد أبرز أقطابها. شهد المؤتمر تقاربا في الآراء ووجهات النظر بين جمهورية مصر العربية وجمهورية الصين الشعبية، لا سيّما وإن الحكومة المصرية كانت قد تبنت س

Intervention in International Relations from the concepts that are still highly
controversial among those he considers a breach of international law and the UN Charter and
in violation of the rule , and those who felt that the need provided, however, that this is linked
motives humanity recognized by the international community , because the international
variables proved the inadequacy of the principle of non-interference and the principle of
sovereignty as the traditional variables international , and therefore most of the international
practice came a bus with many of the behaviors that reflect a decline in its entirety to these
principles , and became adapt these principles with international reality is too compl

This study seeks to identify the possibility of achieving the property of faithful representation of accounting information and measure it by using the standard approach based on mathematical and statistical equations by comparing two financial periods before and after the application of (IFRS-15) Revenue from contracts with customers, during the period. (2014-2018), for the financial statements of the mixed joint stock companies listed on the Iraq Stock Exchange, which is one of the main pillars of the economic structure of the country, as a joint investment between the state and the private sector, and has importance in many aspects, including support for projects of public companies, S Absorption and employment of labor, as well as ra

This paper focuses on the optimization of drilling parameters by utilizing “Taguchi method” to obtain the minimum surface roughness. Nine drilling experiments were performed on Al 5050 alloy using high speed steel twist drills. Three drilling parameters (feed rates, cutting speeds, and cutting tools) were used as control factors, and L9 (3³) “orthogonal array” was specified for the experimental trials. Signal to Noise (S/N) Ratio and “Analysis of Variance” (ANOVA) were utilized to set the optimum control factors which minimized the surface roughness. The results were tested with the aid of statistical software package MINITAB-17. After the experimental trails, the tool diameter was found as the most important facto

This research aims to identify the level of extension administration performance under comprehensive quality standards from the perspective of the working staff in agricultural extension at the level of the general extension body and agricultural directorates and agricultural division.this was to identify the extension administration performance under comprehensive quality standards from the perspective of vegetables growers , random sample was selected from the central region governorates Baghdad , Diyala , Babel , karbala and Al-Najaf , a random sample from the workers in the general body numbered 56 employee , sample of staff working in agricultural extension was selected at the level of agricultural directorates in proportion

Objectives: To highlight the knowledge of Al-Kindy medical students regarding varicella infection and to assess their knowledge and attitude toward its prevention. Methodology: This descriptive cross-sectional study enrolled academic year 2020/2021 students at Al-Kindy College of Medicine from first to final year. We used an online questionnaire by Google forms to collect data, which were analyzed with SPSS 26. Results: A total of 208 students participated with 126 in the preclinical and 82 in the clinical grades. Generally, most clinical students were more aware about epidemiology, clinical manifestations, and complications of varicella infection than the preclinical students. Conclusion: Educational stage is a significant variab