This letter dealt with one of the most prominent verbal and contractual issues, which are the similarities of the legal texts, or the so-called news features. The scholars differed as to their interpretation. Most of the verbal schools went on to interpret these texts in a valid interpretation according to the data of the Arabic language, in order to preserve them from the divine self's pronouncement of similar creatures, while we find that the ancestors kept it on its surface with delegating its meanings to God Almighty. This is what Burhan al-Din al-Kurani suggested in this letter, declaring his total rejection of interpretation.

                The main objective of the audit process is to enable the auditor to express his neutral technical opinion as to whether the financial statements have been prepared in accordance with the financial reporting framework and fairly express the financial position, the result of the activity and the cash flows. A wrong opinion works to burden the beneficiary parties with great damages, and then the presence of any error or bias from the auditor when applying the rules of professional ethics (such as violating professional confidentiality and conflict of interest and moving away from impartiality and objectivity) negatively affects the performance of his

      The aim of this study is to investigate the response of the Ionospheric E- region critical frequency f_oE and virtual height h’E parameters to the solar cycle 22 over Baghdad city (latitude 33.3˚N, longitude 44.4˚E). Both parameters display a high relationship with the sunspot relative number within the ascending and descending phases of the solar cycle. The E - region response to the solar activity is obvious around noon, sunrise and sunset times. Moreover, the gap between local mid-afternoon, dawn and sunset values expands as solar activity rises. In the declining phase, there is an aspect that results in a peak of disturbance. This portion may have

Global warming has a serious impact on the survival of organisms. Very few studies have considered the effect of global warming as a mathematical model. The effect of global warming on the carrying capacity of prey and predators has not been studied before. In this article, an ecological model describing the relationship between prey and predator and the effect of global warming on the carrying capacity of prey was studied. Moreover, the wind speed was considered an influencing factor in the predation process after developing the function that describes it. From a biological perspective, the nonnegativity and uniform bounded of all solutions for the model are proven. The existence of equilibria for the model and its local stability is inves

Background: Bilosomes are lipid vesicles that exhibit flexibility and deformability. They consist of phospholipids and amphiphilic bile salts. Compared to the normal vesicular systems such as liposomes and niosomes, bilosomes provide several notable advantages, including simplified manufacturing, cost-effectiveness, and enhanced stability.

Aim: The main objective of the present work was to evaluate the effect of different bile salts on the physical properties that include entrapment efficiency, vesicle size, and polydispersity index(PDI). In addition, in vitro drug release for nisoldipine (NSD) loaded bilosomes was evaluated.

     Cities witnessing mass-gathering events, such as Kerbala-Iraq, are peculiar in respect to their needs in controlling tuberculosis. DOTS was implemented in Kerbala almost two decades ago. GeneXpert MTB/RIF assay is adopted in the hope to escalate case detection rates, however, its performance is not evaluated yet. Records of 3254 patients suspected to have pulmonary TB whom they referred to the chest and Respiratory illnesses center of Kerbala governorate were analyzed. The overall trends of TB detection rates showed declining pattern over the year before the adoption of GeneXpert MTB/RIF. In the year of adoption of Xpert MTB/RIF, the detection rates raised, then after declined again. The GeneXpert MTB/RIF has add

Background: Directly observed therapy-short course (DOTS) had been adopted by World Health Organization (WHO) as hopeful strategy for treatment of tuberculosis (TB) since early nineties. Iraqi health authorities started DOTS implementation since 2001 in Baghdad. Coverage expanded gradually till 100% in 2004. War and unstable security condition hit Iraq since March 2003. Objective: The objective of this study was To evaluate the DOTS implementation program in Baghdad in different periods including 2 unstable periods for proper assessment of war and instability on treatment of TB. Patients and methods: This study had been conducted in Baghdad during four different periods (before and during 2003 war, after war; without and with DOTS). Dire

     The study aims to find out the extent to which several Iraqi institutional accreditation standards (governance and administration, scientific research, curricula) are applied in two public universities (Baghdad and Middle Technical University) and two private universities (Uruk and Al-Mansour College) by diagnosing strengths and weaknesses and proposing a mechanism and procedures to help educational institution aims to reduce or eliminate the gap. The study stems from the extent of application of several Iraqi institutional accreditation standards represented as it was worked on through observation and field coexistence to reach scientific and practical facts. The method of case study and comparison betwe

The Bouguer gravity and magnetic RTP data were used to detect the depth of basement rocks in middle and south Diyala Province, east Iraq. The depth of the basement rocks was calculated by using the Source Parameter Imaging (SPI) method. New attempt is achieved to applied the SPI technique to the gravity values to estimate the depth of basement rocks. The depths of basement map derived from gravity data range 8-14 km, the depth of basement map derived from magnetic data range 9-13.5 km and the basement depth prepared by C.G.G, 1974 range 9-11 km. The derived maps from SPI method and that prepared by C.G.G, 1974 show good matching in the distribution of the depths of the study area. This study showed that basement’s depth range from