Praise be to God, Lord of the worlds, and peace and blessings be upon our master Muhammad and his family and companions as follows:
   For God Almighty has swapped for every age a group of religious scholars who give news to the narrators, so that they can lie against the Sunnah of the Mustafa, who is among those who memorized Ibn Al-Mulqin, as he followed the ruler in his book Al-Badr Al-Munir in the Hadith of Al-Sharh Al-Kabeer, and our research included two topics, which we explained in the first topic: The sequels in which the teacher's son Al-Malqin disagreed, and we discussed in the second topic: the followings in which Ibn Al-Malqin agreed to rule.
   This research included important results, th

The research aims to shed light on the amount of proceeds annual tax for each of the way the contract total and percentage of completion method - see which is better - as well as the current problems arising from the application method of the contract in full in settling accounts tax - to identify problems - related to postpone settling accounts tax in accordance with the way the contract fully and determine the advantages and disadvantages of each of the methods through practical application , and then use the results as inputs to help in the decision to confirm the continuation of the GCT using a full decade in settling accounts tax for long-term construction contracts or forgo them.

Were the result of research the existence of

The aim of this study is to identify the effect of enabling the effectiveness of the work of the audit committees in private commercial banks and to identify the extent of awareness of the importance of empowerment in the work of these committees, especially as it is known that these committees, especially the inspection committees that go to private banks and from various sources including committees of the Central Bank of Iraq Committees of the Securities Commission and finally committees of the external audit offices, through an analysis of the determinants of empowerment in the performance of the most important work of the audit committees, namely: supervising the process of preparing reports, supervising the system of intern

The growing population and the rising standard of living in cities as well as the increased commercial, industrial and agricultural activities around the world led to
massive production of waste containing different materials and one of them is the municipal solid waste (MSW), so there is a major problem facing the cities around the world about the waste, how to collect, transfer it and how to discard it. Because the accumulation of wastes, whether in the city alleys or in its squares and especially in its residential areas affect the health of their populations besides this situation will be a major indication of the deteriorating quality of life in the city, as hygiene considered a fundamental criterion for the city beauty as well

The present study deals with the effect of teaching speaking Strategies (SS) on
EFL Iraqi College students. The use of speaking strategies not only solves learners’
communication problems, but also enhances the learner’s interaction in target language,
and improves their oral proficiency .The aim of the study is to find out the effect of
teaching SS used by EFL College students .The learner of the first stage is population of
the study at the Department of English, College of Education /Ibn-Rushd .The sample
consists of (60) students distributed on experimental group(A) as well as control
group(B) each group contains (30) students . In order to achieve the aim of the study,
questionnaire has been constructed t

The fouling depositions of crude oil stream were studied theoretically in a shell and tube heat exchanger to investigate the effect of depositions on the heat transfer process. The employed heat exchanger was with steam flowing in the inner tubes and crude oil in the shell at different velocities and bulk temperatures. It is assumed that fouling occurs only on the heated stream side (crude oil). The analysis was carried out for turbulent flow heat transfer conditions with wide range of Reynolds number, bulk temperature and time. Many previously proposed models for fouling resistance were employed to estimate a new model for fouling rate. It is found that the fouling rate and consequently the heat transfer coefficient were affected by Rey

The study attempts to identify 1) the habits of playing video games among students, 2) the effect of playing video games on students’ academic achievement, 3) the statistically significant differences among students in regard of (gender, time of playing video games, number of hours). To this end, a five-likert scale questionnaire included four questions was applied to (250) male and female students chosen randomly from the second-intermediate stage at Al-Karakh side secondary schools. The findings revealed that students play games only on holidays and less than an hour daily, which means playing games does not affect their academic achievement. Additionally, the findings found there is a significant difference between male and female i