After completing the research, with the help and success of God  Almighty , I will summarize what has been mentioned in a concise and understandable form, without boring prolongation or abbreviation .

    The subject, in general, was clarified, clarified and corrected, as I mentioned, for an incorrect concept, about paying zakat on trade goods.

    It has known trade offers parts and combination of language and idiomatic .

   The rule of zakat on trade goods, and evidence from the Qur'an, Sunnah and consensus .

    As well as the conditions of its zakat according to the jurists and their differences in it .

    It

Background: It has been well known that the success of mandibular implant- retained overdenture heavily depends on initial stability, retention and long term osseointegration this is might be due to optimal stresses distribution in surrounding bones. Types of mandibular implant- retained overdenture anchorage system and number of dental implants play an important role in stresses distribution at the implant-bone interface. It is necessary to keep the stresses below the physiologic tolerance level of the bone .since. And it is difficult to measure these stresses around bone in vivo. In the present study, finite element analysis used to study the stresses distribution around dental implant supporting Mandible implant retained overdenture Mate

This research including lineament automated extraction by using PCI Geomatica program, depending on satellite image and lineament analysis by using GIS program. Analysis included density analysis, length density analysis and intersection density analysis. When calculate the slope map for the study area, found the relationship between the slope and lineament density.
The lineament density increases in the regions that have high values for the slope, show that lineament play an important role in the classification process as it isolates the class for the other were observed in Iranian territory, clearly, also show that one of the lineament hit shoulders of Galal Badra dam and the surrounding areas dam. So should take into consideration

Measuring the efficiency of postgraduate and undergraduate programs is one of the essential elements in educational process. In this study, colleges of Baghdad University and data for the academic year (2011-2012) have been chosen to measure the relative efficiencies of postgraduate and undergraduate programs in terms of their inputs and outputs. A relevant method to conduct the analysis of this data is Data Envelopment Analysis (DEA). The effect of academic staff to the number of enrolled and alumni students to the postgraduate and undergraduate programs are the main focus of the study.

        Of the importance of the concept of ownership of real estate as the basic basis from which various projects are launched in various economic, tourism, and urban areas .... The need to research the diagnosis of real estate reality went astray in the difficulties, which played a decisive role in the process of urban development.

 This leads us to the research problem of the difficulty of implementing urban development plans in many cases due to the absence of a clear methodology for organizing and modernizing the ownership of real estate and its coordination with the management of urban land and to achieve the objective

يمثل التراث العربي منبعا يمكن أن تستقى منه المصطلحات ولا سيما المصطلحات العلميةعلى وجه الخصوص ذلك التمازج الحضاري الواقع بين الحضارة العربية في عصرها الذهبي والحضارات الأخرى نشأت في كنفه علوم متنوعة، تطلبت إيجاد مصطلحات مناسبة للتعبير عنها، فتصدى العلماء العرب لتلك المهمة وقاموا بوضع العديد من المصطلحات المعبرة عن تلك العلوم، وقد أخذت هذه المصطلحات أشكالا مختلفة منها ما جاء مفردًا ومنها ما جاء مركبًا بسيط

The banking industry, as a result of the great challenges it faced, required continuous development of the principles of management, control and mechanisms used. The Basel Committee on Banking Supervision has played a leading role in legalizing many of these developments and has been able to contribute significantly to establishing a common framework for banking supervision, The central role in the various countries of the world is based on coordination between the various regulatory authorities and thinking about finding mechanisms to confront the risks faced by banks, recognizing the importance of the banking sector in the stability of domestic and international banking systems or the danger of this sector in the emergence of F

This research focused on clarifying the relationship strategic decisions for operations management & performance excellence organizational, The research emerges from a problem which explained by many application questions. Special questionnaire has been prepared for this purpose distributed (72) to sample of  management levels (Top, middle) in the General company for mining industries and aquatic Insullation & the General company of batteries industry, The research has tried to test a number hypotheses related to the relation and regression among the variables of the research, and the differences among the <