The increase in military spending has become a feature of the times for many countries, including China. They have sought to increase their defence spending, not with the aim of domination and possession, but rather to protect their economic interests and to secure their foreign trade. The research aims to identify the impact of military spending by studying the nature of defence spending and its role in providing security. And stability and facilitating foreign investment in it, as well as storming the military industry, securing some humanitarian supplies, and participating in a variety of public works that can be used in the civil and military fields, and the aim of the research is to id

The research aims to shed light on the importance of forensic accounting and its impact on the outcome of the activity of the Iraqi general insurance company by winning the lawsuits filed against the company because the forensic accountant (the judicial expert) possesses the ability to interpret and analyze the data. The research community represents the insurance companies in Iraq. Iraqi insurance, and the researchers adopted the descriptive approach in covering the theoretical aspect and the deductive approach in covering the practical side, depending on the financial statements of the Iraqi insurance company for the years of research.

One of the most important conclusions reached by the researchers was that forensic accounting

The aim of the research is to identify the values of the level of muscular strength of the thighs, as well as to identify the significance of the differences between the pre-tests and the post-tests for the first-class football referees in the Iraqi Premier League. The researchers used the one-group experimental approach for its suitability to the nature of the study problem, and the research sample was from first-class referees in the Iraqi Premier League for the sports season (2022/2023), and their number was (15) referees. They took the comprehensive enumeration method, and special tests were conducted on them in the stadium and the private hall at the Ministry of Youth and Sports Center. After analyzing and discussing the result

The importance of government Expenditure policy in economy come from its role leading to the mitigation and adjustment of fluctuations in macroeconomic variables caused by imbalance between aggregate demand and aggregate supply,  It is associated with the efficient management of government Expenditure to reinforcement the relationship between government Expenditure and the overall economic system .

Regarding the Iraqi economy,the increasing in financial rentier after the political change in 2003 has led to finance the budgets Characterized by consumption,The government Expenditure employed to encourage government employment in services jobs, and find different channels for the distribution of

 Abstract

In order to determine what type of photovoltaic solar module could best be used in a thermoelectric photovoltaic power generation. Changing in powers due to higher temperatures (25^oC, 35^oC, and 45^oC) have been done for three types of solar modules: monocrystalline , polycrystalline, and copper indium gallium (di) selenide (CIGS). The Prova 200 solar panel analyzer is used for the professional testing of three solar modules at different ambient temperatures; 25^oC, 35^oC, and 45^oC and solar radiation range 100-1000 W/m². Copper indium gallium (di) selenide module   has the lowest power drop (with the average percent

Background: Sperm motility disorder is an important cause of infertility in male, and one of the causes of reduced motility of the sperm is the disorders of the mitochondria because it provides the required energy for sperm motility, Laser biostimulation or low-level laser therapy has a positive effect on the mitochondria and led to increasing the synthesis of ATP. Method: Twenty fresh human semen samples were used in this research study, each sample was separated into two portions, one was used as control which is not exposed to the laser beam and the other was irradiated with the wavelength of 410 nm diode laser with an output power of 100 mW and an exposure time of 60 seconds, then the measurement of

يعد علم أصول الفقه السبيل إلى استنباط الأحكام من النصوص الشرعية، وبقواعده يسدد المجتهد نظره في أحكام الشريعة ويعينه على الوصول إلى الحقيقة. فهو علم دقيق المسلك، يقصده كل من يتحاشى السطحية في فهم النصوص الشرعية وتفسيرها وتكييف الوقائع والتصرفات الشرعية على النصوص تكييفا صحيحا يعصم العقل عن الخطأ، فهو بالنسبة إلى العلوم الشرعية كالنحو بالنسبة إلى العلوم العربية. وقد نال هذا العلم من جهد العلماء الحظ الأكبر وا

That is feared we frequent urgent calls from Islamic scholars and leaders of the Muslim faithful to their religion and nation to a culturally، economically، politically and militarily Muslim communities، in response to the call of the divine stones in the sit-rope of God and taking the greatest causes of strength and stamina، pride and empowerment، and did not bear fruit this repeated calls only sham gatherings and links formality not have the effect of rewarding challenges، and it was one of the greatest causes of failure that impact the absence of a proper understanding of the basis of the Islamic Alliance، and lack of consensus on the Thoroughbred clear vision of Islamic unity

يتناول البحث اثر عدم معرفة مرتكب الفعل الضار في المسؤولية المدنية من حيث اساسها واثرها

There are many opinions about modern political thoughts for future , trying to draw a map of strong powers in the world and one of these thoughts is the conflict with civilizations. Both of these phenomena search for future and western civilization. It is important to mention that Islamic civilization has special place and clear effect through its conditions.