This research addresses: Sharh Usul Al-Bazdawi "Explanation of the Fundamentals for Al-Bazdawi", by studying and investigating, from the beginning of prohibition chapter to its end. The researcher conducted a study about this book stating its significance and introducing the compiler and the commentator. The researcher as well mentioned that the prohibition has a special formula and requires repetition, and he went on explaining that prohibition according to Hanafis does not require absolute corruption of the prohibited matter unless based on an evidence, and that what is condemned as wrong act for itself is considered void and what is condemned as wrong act for external reasons is considered corrupt accor

?? ????? ?? ??? ??????? ?? ???? ????? ???????? ?????? ????? ????? ???????? ??? ??? ????? ??????? ??? ?????? ???? ????? ???? ????? ???? ???? ???? ?????? ??????? ????? ?????? ???????? ??????? ??????? 40 ???? ??? ?? ???????? ?????????? ???? ?? ?????? ?? ??????? ???????? ???????? ??????

        Corruption is a phenomenon that exists in all times and places, they appear in the developing countries and in developed countries, and in all political systems. And its repercussions and economic repercussions on the society in which it is rampant, and lead to the undermining of economic development and obstruction, is also working on increasing poverty and unemployment, as well as its role in the worsening of social problems, and political instability. And corruption is deviant behavior is illegal and contrary to the teachings of the religious and moral values. The emergence of this phenomenon is due to several reasons, including political, economic, social and cultura

Copper oxide thin films were deposited on glass substrate using Successive Ionic Layer Adsorption and Reaction (SILAR) method at room temperature. The thickness of the thin films was around 0.43?m.Copper oxide thin films were annealed in air at (200, 300 and 400°C for 45min.The film structure properties were characterized by x-ray diffraction (XRD). XRD patterns indicated the presence of polycrystalline CuO. The average grain size is calculated from the X-rays pattern, it is found that the grain size increased with increasing annealing temperature. Optical transmitter microscope (OTM) and atomic force microscope (AFM) was also used. Direct band gap values of 2.2 eV for an annealed sample and (2, 1.5, 1.4) eV at 200, 300,400oC respect

The study aimed to identify the impact of the use of systemic approach in the collection of geographical material and cognitive motivation when fifth grade students of literary, experimental design researcher adopted a partial seizures, and telemetric to two unequal one experimental and the other officer.
The sample consisted of fifth grade literary students from secondary (inherent) for Boys in Baghdad (the Republic of Iraq. (By Mjootain, and the number of students of each group (30 students). And has rewarded the two groups, in the variables (chronological age, average scores half-year, degree IQ),
Promising researcher himself requirements of research to determine the scientific material and teaching plans and the formulation of

  The purpose of the study is to analyze the extent of the impact of liquidity as an independent variable on profitability as an intermediate variable and the value of banks listed in the Iraq Stock Exchange as a dependent variable, as the research problem is summarized by the fact that most banks focus on profitability as a phased goal without focusing on maximizing its value as a strategic goal by enhancing the wealth of owners and shareholders. On the long term, the research community is represented by the banks listed on the Iraq Stock Exchange, while the research sample was deliberately chosen, which included three private banks such as Baghdad Commercial Bank, the Iraqi Commercial Bank and the Iraqi Investment Bank, an

The Mediating Role of Cobit 2019 in Managing the Relationship Between Qualitative Characteristics of Accounting Information and Information Asymmetry