In a quick reading of the character of Camille Ben Ziad al-Nekha al-Kufi al-Taabi, one of the most sincere companions of Imam Ali (peace be upon him), he enjoyed great status and status because he was one of the people of his people who lived alongside Imam Ali (peace be upon him) since his tribe migrated from Yemen to Kufa To this end, he became loyal during the reign of Imam Ali (peace be upon him), who is also a member of the delegation coming from Kufa to protest against the actions of the Wali of Kufa during the reign of Caliph Uthman ibn Affan. After the death of Caliph Uthman bin Affan, (Peace and blessings of Allaah be upon him) (Duaa kamil), one of the most famous and important supplications in Islamic history, and each one of us who hears du'aa 'is heartfelt. The scholars have described it with several descriptions: "He is the bearer of the secret of Imam Ali (peace be upon him) Kamil bin Ziyad's position in the Arab-Islamic heritage lies in the internal events of the Islamic state during the reign of the Caliph Uthman ibn Affan, and the fact that he participated with Imam Ali (peace be upon him) in the Battle of Gamal, Safin and Nahrawan, and knew that he was honest and obedient In his people, and then Imam Ali (peace be upon him) working on the house of Alma As well as his role in the protection of the city of Hit when he was the guardian of it and hence began to address the attempts of Muawiya, which was aimed at controlling the areas under the rule of Imam Ali (peace be upon him), he continued to loyalty and love to the house of the Prophet, (Peace be upon him) after the persecution of his father, the Hajjaj bin Yusuf Al-Thaqafi was killed during the reign of Marwan bin al-Hakam, Kamil bin Ziyad year (82 e) after the request in his request was forced to surrender himself to the pilgrims after his famous saying "I am a great Sheikh has fed "The pilgrims hit his neck and were buried in the back of Kufa in an area called Al-Thawba near Of Najaf
L-arabinose isomerase from Escherichia coli O157:H7 Was immobilized with activated Bentonite from local markets of Baghdad, Iraq by 10% 3-APTES and treated with 10% aqueous glutaraldehyde, the results refer that the yield of immobilization was 89%, and pH profile of free and immobilized L-arabinose isomerase was 7 and 7.5 and it is stable at 6-8 for 60 min respectively, while, the optimum temperature was 30 and 35°C and it was stable at 35 and 40°C for 60 min but it loses more than 60 and 30% from its original activity at 50°C for free and immobilized L-arabinose isomerase respectively. Immobilized enzyme retained its full activity for 32 day, but it retained 73.58% of its original activity after storage for 60 d
... Show MoreThe organization is affected by and affects the attending environment. Whereas the accounting information system is one of the informational systems existing in any organization.
The research partake capability of developing information system in economic units through design “A Integrated System of Accounting and Management Information “to enable using the relationships of an integrated from all subsystems in economic unit specially: Accounting Information System (AIS) and Management Information System (MIS).
Also the research partake a set of basic requisites that will contribute in application An Integrated System of Accounting and Management Informat
... Show MoreThe emergence of e-marketing to make the world a small village does not comply with barriers, the place nor the time, which led to the transformation of marketing in various service sectors, regional and international general and the insurance sector, especially from traditional marketing to electronic marketing, bringing e-marketing of insurance services is the effective tool to achieve for growth, was able to jump to the overall marketing efforts to the contemporary trends in line with the current and its variables, and this significant acceleration in technological development has made insurance companies are racing to offer their insurance services on the latest applications of modern technology through multiple sites on the Internet
... Show Moreيعد تعزيز التجارة الدولية في مقدمة اهتمامات اي دولة ، فكل دولة تسعى الى تقديم خدمة مشروعات لتنمية الخدمات والبنى التحتية بوسائل عدة ، ومن اهمها قيامها بتمويل تجارتها الداخلية والخارجية مما يؤدي الى ازدهار وتحقيق التنمية والنمو المستدامين في تلك الدولة . ولكي تؤدي التجارة الدولية دوراً بارزاً في تحقيق النمو والتنمية المستدامين، لابد من توافر بيئة تجارية دولية مناسبة و نظام تجاري دولي مساند لعملية التنمية فا
... Show MoreHuman wealth is the most valuable wealth on the face of the earth, and building the intellectual, cultural and scientific human being is the greatest process carried out by all religions and philosophies at all times, and the divine law aimed at reforming the earth, including in order to preserve this great wealth, and to preserve its existential and qualitative entity
تعد التنمية المستدامة حق للكل البشرية وانها تهدف لتطوير المجتمعات البشرية من كافة النواحي وبشكل دائم وهي تهدف في القضاء على الفقر والجوع وهذه الظاهر ظاهرة منتشرة في العراق اذ ان المواطنين فيه يعشون في حالات تفرقة ودائما هم في حالات حروب اويعيشون في حصار اقتصادي او في اوقات كثيرة يعشون باوقات ازمات مما يجعلهم في فقر دوري ارض لتطبيق هدف التنمية المستدامة الذي ينص على القضاء على ،
يعد الأمن البيئي موضوعاً حيوياً لا سيما في العصر الحديث، حيث بدأت تحديات التغير المناخي تتدهور وبسرعة متزايدة. وتزداد أهمية هذا الموضوع مع تصاعد تلك التحديات، أذ يتعين على الجميع لا سيما النساء منهم المشاركة في الحفاظ على البيئة لضمان استدامتها للأجيال الحالية والمستقبلية. ويُعد الحفاظ على البيئة والموارد الطبيعية أمراً ضرورياً لضمان استدامة الكوكب ومستقبل الأجيال القادمة. وفي هذا السياق، يأتي دور المرأة
... Show Moreهدف البحث إلى التعرف على الانكسار النفسي فضلاً عن التعرف على الفروق في الانكسار النفسي بين الطلبة على وفق متغير الجنس (ذكر – انثى) والمرحلة الدراسية (أول- رابع)، تألفت عينة البحث من (120) طالبا وطالبة من طلبة الجامعة، وتم تطبيق مقياس البحث - مقياس (الانكسار النفسي) وهو (من إعداد الباحثة)، وقد اسفرت نتائج البحث عن: - إن طلبة الجامعة ليس لديهم انكسار نفسي. - عدم وجود فروق في الانكسار النفسي على وفق متغير الجنس أو متغير
... Show Moreالحمد لله خالق الأكوان، وبارئ الإنسان، عظيم الشأن والإحسان، والصلاة والسلام على خاتم الأنبياء والمرسلين الصادق الأمين محمد وعلى آله الطيبين الطاهرين وعلى من سار على هديه بإحسان إلى يوم الدين.
أما بعد ...
فالقرآن الكريم هو ذروة الفصاحة والإعجاز والسلامة اللغوية يمثل بقراءاتهِ القرآنية المتعددة: المتواترة والشاذة والآحاد أصلا أصيلا للنحو العربي يحتج به في إقامة
... Show MoreThere are many characters which belong to small & medium projects, this is not relate to their size only but also to its quality charchcters & the quantities indicators.
There is a focus in the ownership, management, Resources beside the limited internal control system.
the auditor must put his program according to the project’s circumstance, so auditing the small projects differs than other projects which maybe is less complex and done by limited persons
This research aims to show the responsibility of certified public accountant in evaluation the risks of the small & medium projects through depending the audit- based risk program which develop the useful information.