Dialogue is one of the most important means of calling to the Creator, as it is one of the scientific and verbal activities carried out by a group of interlocutors to present ideas they believe in, and evidence and proofs that express their views and demonstrate the reason for their belief in them, In order to arrive at the truth or a radical solution to a specific problem, so the interlocutor should pay attention to this science, study it and its etiquette, because the purposeful dialogue requires that the funniest of them be the most knowledgeable and knowledgeable about the axis of the hadith, and the funniest must also be able to be convinced of the rule of difference of opinion that does not spoil the issue of friendly They must also c

Research aims to identify the immediate impact of the announcement of mergers in the stockholders and the feasibility of gain abnormal return and benefiting from  asymmetric information during the announcement that unite 30 days before the announcement of the merger, and announcement day, and 30 days after the announcement of the merger. It was the largest and most important mergers and acquisitions pick that occurred during the global financial crisis, specifically in health care/pharmaceutical industry, Pfizer and Wyeth merger with Novartis acquisition on Alcon. search has adopted three hypotheses: the first hypothesis that ((achieves the target company's shareholders positive abnormal return (or negative) during and befor

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

لقد حمَّلت مفردة الإرهاب بكمٍ هائلٍ من المفاهيم والدلالات المُتباينة والمُتناقضة . لذا حاول البحث التأكيد على أهمية وضع تعريفٍ مُحدد لظاهرة الارهاب،ومن ثم توضيح ماهي الاسباب الحقيقية وراء تنامي الارهاب في العراق بعد 2003 ،وما هي المتغيرات الاجتماعية والسياسية التي اسهمت في تصاعد وتيرة العمليات الارهابية في العراق،لاسيما وإن المجتمع العراقي مجتمع متعدد الشرائح الاجتماعية،وبشكلٍ قد يُمَّ

يناقش البحث الاسباب الحقيقية بتفشي الارهاب في العراق بعد العام 2003

The research seeks to identify the impact of fraud detection skills in the settlement of compensatory claims for the fire and accident insurance portfolio and the reflection of these skills in preventing and reducing the payment of undue compensation to some who seek profit and enrichment at the expense of the insurance contract. And compensatory claims in the portfolio of fire and accident insurance in the two research companies, which show the effect and positive return of the detection skills and settlement of the compensation on the amount of actual compensation against the claims inflated by some of the insured, The research sample consisted of (70) respondents from a community size (85) individuals between the director and assistan

The present paper talks about balance between two poems which are the Nouniya for Ibn Zaidoun and Andalusia for Ahmed Shawqi. This study is not claimed to be the first of its kind but we found some artistic aspects that deserve to stop at them. This what makes the two the focus of critics and scholars as well in addition to their emphasis on the unity of the human feelings and immortality through the poet's ability to employ those feelings and emotions in a way that it can express the human soul in every time and place. That is what we believe Ibn Zaidoun had reached in his poem. Therefore, the present paper has come into the conclusion that Ibn Zaydoon's Nouniya is better than Shawqi's Andalusia due to what we got through reading and an

The Ash'aris and their position on faith, An Ideological Study

Omed AbdulQader rasool               

College of Islamic Sciences/Salahaddin University-Erbil

Abstract

The concept of faith is very complex, and there are a lot of talk about it among the major Islamic groups such as the Kharijites, the Mu'tazila, the Jahmiyya and others, because of its great importance, and the worldly and eschatological effects it entails according to the elements of faith such as recognition, ratification and action.

The researcher chose one sect, which is the

The problem of research is that there are ways to protect and sustain environmentally important sites in Iraq. There are no documentary sources for these sites, such as the natural landscape of natural and important natural resources, which suffer from severe environmental neglect

            Ibn al-Haytham is the pioneer of optics, which is a science that had described optics circumstances. Optics or landscape science as it was known by the Arab and Muslim scientists at the time when  is a science known as the conditions of sighters in their quantity and quality as the proximity and distance from the beholder , the different forms , conditions and what mediate between the beholder and the microscopes , to explain useful knowledge of what obscures the sight of the conditions of sighters and is used to measure the space Distant criminality and  mirrors.

Ibn al-Haitham wrote his famous book The Book of Mirrors and studied mistakes adopted the m