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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
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The obstacles affecting the tax reform in Iraq: Applied research in the General Authority for Taxation
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    In light of this, attention should be paid to tax reform as part of a comprehensive economic reform program. Therefore, the research started from the problem of the weak efficiency of the tax reform process in the General Authority for Taxation, as well as the need to know the addition of new taxes or increase taxes.The research aims study the relative importance of each disabled person, whether organizational, human, financial, legislative or technical. The research led to a number of conclusions, the most important of which were that the financial obstacles occupy the highest importance of the other obstacles and for the success of the tax reform, the material resources must be provided in order to provide the n

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Publication Date
Fri Dec 31 2021
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE SUSTANABLE MARKETING IMMUNITY OF TOURIST OF BUSINESS IN LIGHT OF THE PANDEMIC-CORONA (COVID-19) AN APPLIED RESEARCH IN TRAVEL AND TOURISM COMPANIES IN BAGHDAD: THE SUSTANABLE MARKETING IMMUNITY OF TOURIST OF BUSINESS IN LIGHT OF THE PANDEMIC-CORONA (COVID-19) AN APPLIED RESEARCH IN TRAVEL AND TOURISM COMPANIES IN BAGHDAD
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The research aims to how to deal with certain situation to ensure the continuous competitive excellence of business market under the situation of covid-19, especially how to deal with major challenges, identifying the capabilities of tourism industry, investigating the ability of tourism agencies to resist the dynamic change of both internal as well as external environment to ensure their sustainability.

The important here as the paper notice, is how to be efficient and trying to find solutions in order to grow and survive through choosing certain strategies that aligned the critical issues.

Thus to achieve this level, many scenarios planed that could adopt in case of such pande

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Publication Date
Wed Dec 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
دور بعض الأفعال المنظمية في إدارة الوقت دراسة مسحية في عينة من المكتبات الجامعية في بغداد
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 The organizations recognize what the effective role of time management in achieving competitive advantage and success. But the effectiveness depends on integrating some organization actions which perspective are relating with it by significance relations and high affect. From this the research problem is arising، which descripe the recognizing of libraries managers for the role of some organizational actions. The samples from (40) libraries managers are chosen.

The major results: these organizational actions are related and affected on the time management  if integrated with  one anothers more than if related in separate.  &nbs

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Publication Date
Sun Nov 04 2018
Journal Name
Arab Science Heritage Journal
احاديث أحاديث المبادرة والاغتنام في كيفية استغلال الاوقات في طلب العلم في السنة النبوية ( دراسة تحليلية )
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Science is consider one of the most honorable want of man and the best thing the man desire and the most good fruit for that its honor make benefit for the student, science is the base of every thing and the spring of civilization, where how man can advance in his / her life without hard seeking for science, so I chose this subject because seeking science is consider one of the matters that took great care in Islamic society for its advantages in making science, civilized, and economical development. By science nations advance and achieve all of their desires of freedom and make benefit of times by using their talents in the field they excele in and which head to get all of their rights in gainings and individuals getting the fruits of t

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Publication Date
Sun Dec 20 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the external audit in improving the performance of the services provided: Applied research in the municipal directorate in ALMuthanna
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The subject of improving the performance of services provided by government institutions of the important topics at the present time because of their direct contact at the service of citizens and the increased importance of these units as a result of the diversity of activities performed by the so governments of the countries and their people made sure to pay attention to the good use of those allocated to those sectors of resources and spending in the service prescribed and manage the highest level of efficiency and effectiveness and monitor the proper management of the money used in those sectors and evaluate their performance through the Supreme Audit Institutions so that they can play their role oversight and contribute to th

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Publication Date
Tue Apr 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The impact of the market knowledge to improve marketing performance an empirical study for mobil communication companies in iraq
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       The study aimed to determine the extent of market knowledge in the companies researched, as if market knowledge is qualified to lead the companies researched to achieve marketing performance , for this purpose, formulated hypotheses of the study in three hypotheses, the first major hypothesis "there is a correlation with significance of market knowledge to improve the marketing performance  , "while the second major hypothesis, "there is a significant moral influence of market knowledge to improve the marketing performance  " these hypotheses targeting to determine the role played by market knowledge in the leadership of companies researched to achieve improvement in marketing perfor

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Publication Date
Mon Jan 23 2023
Journal Name
Arab Science Heritage Journal
رحلة الحاج الموريسكي بوي مونثون من إسبانيا إلى مكة المكرمة بعد تسليم مملكة غرناطة 897هـ - 1492م، دراسة في مضامين الرحلة "نماذج مختارة" دراسة في مضامين الرّحلة "نماذج مختارة"
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Day after day, Morsek literature 879-1018/1492-1609proves the completion of all literary branches starting from poetry with its different purposes to include prose with its various subjects. In 2016, a complete text of ‘the literature of Morsek journeys

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Publication Date
Mon Dec 26 2022
Journal Name
Arab Science Heritage Journal
رحلة الحاج الموريسكي بوي مونثون من إسبانيا إلى مكة المكرمة بعد تسليم مملكة غرناطة 897هـ - 1492م، دراسة في مضامين الرحلة "نماذج مختارة" دراسة في مضامين الرّحلة "نماذج مختارة"
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Day after day, Morsek literature 879-1018/1492-1609proves the completion of all literary branches starting from poetry with its different purposes to include prose with its various subjects. In 2016, a complete text of ‘the literature of Morsek journey

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Publication Date
Tue Jun 14 2016
Journal Name
Al-academy
Technical openness in the formation of postmodernism Pop Art Example (An analytical study)
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Addressed the problem of the research is marked (technical openness in the formation of post-modernism - Pop Art an Example) the nature of the technical expansion of the output artifacts postmodern, and the nature of the raw materials taken as components of its sensual. The search came in four sections: general framework for research and identified the research problem and the need for him. With an indication of the importance of his presence. From then select the search goal (revealed openness to hire technical material in the art of Pop Art), followed by the establishment of the three search limits (objectivity, the temporal and spatial) were then determine the terms related to the title. Then provide the theoretical framework and indi

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The Probability of Implementation Some Rules of Process Organization –Study of the Production Air-cooler engines
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This research is Interested in how the performance and implementation of factory production engine coolants of the General Company for Electrical Industries of its work, and to facilitate the flow of the decisions of senior management and access to all configurations, to ensure differentiation desired and reduce lost sales, resulting from poor scheduling of operations through the application of certain rules of scheduling operations in the production plant Engines Air-cooler, the objectives of research in identifying the best base and working to reduce the time and cost of Same Rules of Process which are considered the most influential of any organization and thr

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