This present work is concerned with one of the syntactic issues that has been researched by many linguists, grammarians, and specialists in Islamic studies, the estimated answer to a condition. However, this topic is researched this time by examining Imam Al-Qurtbi’s opinions in interpreting related ayas from the holly Quraan in his book (Collector of Quranic Rules) or its transliteration (Al-Jami’ Li Ahkam Al-Quran). Such a step involves commenting on, tracking what Al-Qurtbi said in this regard, discussing it from the points of view of other grammarians, and judging it accordingly, taking into account the apparent surface structures of the examples collected. To achieve this objective, the inductive analytical approach has been adopted in the analysis by tracing Al-Qurtbi’s various views in interpreting the Quranic verses. One of the most important conclusions of this study is that Al-Qurtubi was a carful interpreter of such linguistic issues, as his analysis was characterized by being highly intellectual and mature. Concerning the estimation of the answer to a condition, the study has concluded that Al-Qurtubi was concerned with the applied aspect of the concepts of interpretive and superficial structures, specifically when he estimated the answer to a condition in each presented verse.
Abstract
The study aimed to prepare a practical guide for procedures for auditing the strategies of municipal institutions in achieving sustainable development by adopting the idea of the audit matrix through which a classified report is prepared according to the dimensions of sustainable development, by preparing a specialized audit program for the purpose of auditing strategies for achieving sustainable development and emptying the results of the application of each of the paragraphs The program in the audit matrix that was prepared for the purpose of determining the impact of each observation and linkin
... Show MoreThe reconciliation of tax reconciliation is one of the legal methods used by the financial authority in Iraq, which is done with the taxpayer
The research dealt with the weakness of tax revenues for many reasons, including tax evasion, which led to the search for ways to reduce evasion to increase the tax revenue, and settlement reconciliation one of these means .
The research proceeded from the premise that the use of a more broadly settled settlement would govern the tax evasion of taxpayers.
The researchers used a series of studies and previous research, books and other sources related to the subject of research, and this was done through the theoretical framework, and the practical aspect that included the fin
... Show MoreOn Saturday, May 13, 2023, a glorious day was engraved in the history of Al-Kindy College Medical Journal as it is the day of indexing the journal in the Scopus Database Journals. The journal has paced a strenuous journey to make that achievement.
The nuclear structure of 38Ar, 59Co, 124Sn, 146Nd, 153Eu and 203Tl target nuclei used in technology for nuclear batteries have been investigation, in order that, these nuclei are very interesting for radioisotope thermo-electric generator (RTG) space studies and for betavoltaic battery microelectronic systems. The single particle radial density distribution, the corresponding root mean square radii (rms), neutron skin thicknesses and binding energies have been investigated within the framework of Hartree-Fock Approximation with Skyrme interaction. The bremsstrahlung spectrums produced by absorption of beta particles in betavoltaic process and backscattered p
... Show MoreA specific, sensitive and simple method was used for the determination of: vitamin B9 (Folic acid) in pure and pharmaceutical formulations using continuous flow injection analysis. The method is based on formation of ion pair compound between folic acid and ammonium molybdate in an aqueous medium to obtain a gray precipitate complex, using homemade; Ayah-6SX1-ST-2D solar cell CFI Analyzer. Optimum parameters was studied to increase the sensitivity for developed method. The linear range for the calibration graph was 0.01-0.6 mMol.L-1 of vitamin B9 and LOD was 131.994 ng/sample with correlation coefficient ( r ) of 0.9810, RSD% was lower than 0.1%, (n=9) for the determination of vitamin B9 at concentration (0.07and 0.5) mMol.L-1 respectiv
... Show MoreThe research aims to identify the impact of the merger of the companies affiliated to the Ministry of Industry and Minerals on their financial profitability since the companies before the merger suffered a rise in losses and the deficit reached very high levels that affected its overall performance and even on the morale of workers as losses are increasing and solutions Efficiency is absent. The problem stems from knowing the impact of the merger on the profitability ratios of the companies. The research field was represented by the companies affiliated to the Ministry of Industry and Minerals (21) companies, while the research sample reached (6) companies after the merger (14) companies before the merger, was based on data The f
... Show MoreGreek theatre and roman theatre don’t let for woman with working in the theatre such as writer , directing and acting theatre , so appear term women theatre in past sixty central because the woman feeling with iniquitousness in your life , so this search included several sections that include money parts . Part one is term theatre women. Part two causes show the women theatre. Part three jenouse women in writer, direction, and action in the world. Part four jenouse women in the Arab theatre. Part fife Iraqi woman jenouse in the theatre. Section tow includes analyses for once performance Iraqi theatre that include several women. This performance from editor and direction by kaseem – Muhammad, assistant in the direction montaha – rah
... Show MoreThe elections of the Council of Representatives in Iraq are one of the manifestations of political participation, which makes it attracts the attention of researchers. Where Iraq witnessed in 2005 important political events in the Iraqi arena, a pluralist parliamentary elections or elections in Iraq by direct free election on January 30, the first almost half a century ago. On November 15 of the same year, Iraq adopted a permanent constitution for the country through a popular referendum.
The typographic accomplishment is the most important means of cognitive communication and carries a message from the sender to the recipient which serves a certain objective functionally, economically and advertisingly.
The design of typographic accomplishment depends on two different techniques, the first is manual, which depends on the skill, training and individual achievement of the designer and his ability to design and produce typographic accomplishment with manual skill effects. The second one is the contemporary digitization which is represented by computers, programs and printers attached to them. The problem of the current resear
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