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قال تعالى: (سنريهم ءايتنا في الافاق وفي انفسهم حتى يتبين لهم انه الحق اولم يكف بربك انه على كل شئ شهيد) -دراسة وتحليل-
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فقد تناولت في موضوعي هذه الآية الكريمة فقد جاء في هذه الآية تعليم من الله عز وجل لرسوله (ص) فلكل داع الى الله من أمته, اسلوباٌ يدعوا به الناس ومحاجة الكافرين بالقرآن, وفيها بيان من الله عز وجل بأنه سيري الناس في المستقبل بعض آياته في كونه, وهي آيات دالات على أن القران حق منزل من عند الله جل جلاله, وليس من وضع البشر, فالناس عاجز عن معرفة الآيات الباهرات التي سيريها الله عز وجل للناس في كونه , وقد أخبرهم عنها في القرآن.

أن التفكر في خلق الله جل جلاله، والتدبر في كتاب الكون المفتوح، وتتبع يد الله المبدعة، وهي تحرك هذا الكون العجيب، وتقلب صفحات هذا الكتاب هو عبادة لله من صميم العبادة، وذكر لله من صميم الذكر لو اتصلت العلوم الكونية التي تبحث في تصميم الكون، وفي نواميسه وسننه، وفي قواه ومدخراته، وفي أسراره وطاقاته؛ لو اتصلت هذه العلوم بتذكر خالق هذا الكون وذكره، والشعور بجلاله وفضله؛ لتحولت من فورها إلى عبادة لخالق هذا الكون وصلاة، ولاستقامت الحياة بهذه العلوم واتجهت إلى الله, ولكن الاتجاه المادي الكافر، يقطع ما بين الكون وخالقه، ويقطع ما بين العلوم والحقيقة الأزلية الأبدية؛ ومن هنا يتحول العلم أجمل هبة من الله للإنسان الى لعنة تطارد الإنسان، وتحيل حياته إلى جحيم منكرة، وإلى خواء روحي يطارد الإنسان كالمارد الجبار.

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Reflection the organizational Ambidexterity on organizational excellence An exploratory study at the Iraqi Cotton Industries Company
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Organizations of various activities strive to excel and continue in light of the challenges they face, so they seek to have leaders and workers in them for the ingenuity that is reflected in their excellence in work and achievement that is achieved through the adoption of the best modern technological technologies to reach Organizations to the best levels and thus achieve their goals easily and successfully.  The research aims are to know the correlation and impact between organizational proficiency and the dimensions of Organizations excellence (leadership excellence, and distinguish subordinates and excellence in organizational structure) at the Cotton Industries Company through the adoption of a unit of measurement which

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Publication Date
Fri Mar 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluation of accounting procedures for joint arrangements in the Iraqi environment and their reflection on the quality of financial reporting
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The research aims to assess the local accounting procedures related in one of developments that have taken place, and largely on the structure of the Iraqi economic activity. But a partnership between the (public and private sector), or one of the types of joint arrangements, and through the use of the analytical method and extrapolate the reality of the accounting treatments in Company research sample. Research found to a number of conclusions that the unified accounting system applied in the economic units that deal with contracting joint arrangements formula suffers from obvious shortcomings, and reflected the common arrangements suffer from obvious shortcomings. and reflected on the quality of financial reporting, and the urgent need

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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
International variables and their impact on the flow of foreign direct investment in Gulf Cooperation Council (GCC)
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Abstract:

The six Arab Gulf states (Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, UAE) play a vital role, especially with its geographical location and natural  resources (oil and gas) as well as other cultural and civilizational elements, in achieving  global economic balance and more specifically global energy security, naturally  because of  these countries have a comparative advantage in the field of fossil energy (oil and gas), thus this sector becomes more attractive for local and international investments alike. Being  the energy sector a leader sector in the economic development process, and the basic factor to achieve savings and financial surpluses in thes

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Publication Date
Mon Sep 15 2025
Journal Name
مجلة الانبار للقانون والعلوم السياسية
الصراعات الدولية وانعكاساتها على الامن الانساني في منطقة الشرق الاوسط بعد عام 2003
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تعد ظاهرة الصراعات ظاهرة قديمة كقدم الوجود البشري وهذا يطبق على المستوى الدولي مما يجعل الدول الصغرى هي ساحة تصفيات كما هو الحال في سوريا مما يجعل الامن الانساني فيها معدوم

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Publication Date
Thu Mar 31 2022
Journal Name
مجلة كلية الإدارة و الاقتصاد للدراسات الاقتصادية و الإدارية و المالية
دور مؤشر السيولة المصرفية في الرقابة الإشرافية للبنك المركزي العراقي على المصارف المتخصصة
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عد الرقابة الإشرافية احد اهم الأدوات التي تستخدمها البنوك المركزية في تقييم التزام المصارف بالمتطلبات التنظيمية والقوانين الصادرة منها وتستخدم البنوك المركزية عدة مؤشرات مالية منها مؤشر السيولة المصرفية لتقييم أداء المصارف تجاه حماية أموال المودعين وحماية المصارف من خطر نقص السيولة ومن ثم التعرض للإفلاس، لذا اقتضت الضرورة إلى دراسة مؤشر السيولة المصرفية الذي يستخدم كأحد أدوات الرقابة الإشرافية من قبل ال

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The tax planning and its effect on the investment: On sample of Iraqi Contribution Company
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The importance of the current study  lies in the  importance of the  Tax policy that  being considered one of the most important tools working on fulfilling  the  social,  financial  and economic  goals  and improving  the investment environment  in the country  to become  having the ability to  activate the  national economy. The current study  has  referred  that  (  Has  the  tax planning  practiced by  the Iraqi  contribution  companies  led to increase  the  far-term tax  outcome through  getting  benefit of   the monetary  funds  and expansion in&nbs

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
المتغیرات الداخلیة والخارجیة المؤثرة على النظام السیاسي في باكستان ٢٠٠٩ - للمدة من ١٩٩
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The research(the internal and external factors affecting the political system in
PAKISTAN) involves a series of effects interact both internally and external to affect the
stsbility of the political system.
Intrernally there are a lot of powers affecting the political map of PAKISTAN such as
military institution, political parties, judgement, religious schools……etc.of internal
factors, which represent one of the most important pressure points on the system.
Externally one of the most important external factors which affect internal stability is
Pakistani allision to USA in antiterrorism war. The Pakistani military institution was
involved in the war against Pakistani tribes leading to unstable security in Paki

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Publication Date
Wed Sep 15 2021
Journal Name
Al-academy
The impact of e-learning on the cognitive level in the Corona crisis: أسماء غازي عبد
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E-learning is a necessity imposed by the Corona pandemic, which has disrupted various educational institutions in the world, but some of these institutions have not been affected and education has continued with them, due to their flexible educational system that was able to employ technology in the continuity of the educational process in the so-called e-learning, because It has characteristics that make it the most suitable alternative to avoid the consequences of the Corona pandemic and its damage to the educational process, as e-learning is one of the modern methods that contribute to enhancing the effectiveness of the learner, and enabling him to assume greater responsibility compared to traditional education, so the learner becomes

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Publication Date
Fri Aug 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Preventive measures for banking supervision on money laundering (Search in the Gulf Commercial Bank)
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The research aims to study and assess the effectiveness of preventive measures banking for the reduction of money laundering based on the checklist (Check list), which have been prepared based on the paragraphs of some of the principles and recommendations of international and Money Laundering Act No. 93 of 2004 and the instructions thereto, to examine and assess the application of these measures by Gulf Commercial Bank, which was chosen to perform the search.

I've been a statement the concept of money laundering in terms of the definition and characteristics, stages and effects of political, economic and social as well as the nature of banking supervision in terms of the definition and the most important

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Publication Date
Tue Feb 01 2022
Journal Name
Baghdad Science Journal
Effect of the Concentration of Copper on the Properties of Copper Sulfide Nanostructure
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Nanoparticles of copper sulfide have been prepared by simple reaction between using copper nitrate with different concentrations ratio 0.1, 0.3, and 0.5 mM, thiourea by a simple chemical route. The prepared Nano powders have been deposited onto glass substrates by casting method at 60°C. The structure of the product Nano- films has been studied by x-ray diffraction, where the patterns showed that all the samples have a hexagonal structure of covellite copper sulfide with the average crystalline sizes 14.07- 16.51 nm. The morphology has been examined by atomic force microscopy, and field emission scan electron microscopy. The AFM images showed particles with almost spherical and rod shapes with average diameter sizes of 49.11- 90.64 nm.

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