Iben Katheer Al Dimashqi is considered among the eminent scholars in the eighth Hijri century / fourteenth Gregorian century. He acquired eminent academic and social standing. His book Albidaya Walnihaya is considered among the important historical sources. This book's study of the subject of commercial dealing methods clarifies that the commercial dealing methods dealt by the people throughout the successive historical eras were multiple, most prominent of which was money (whether Dirhams, Dinars, measures (mikyals), weights (like Sa') in addition to other means like usury. But here we notice that Iben Katheer stressed that usury must be prohibited because it is religiously forbidden and cited many Quranic verses and Prophetic sayings which confirm this. While there are other religiously permitted means, like mortgage and loans which solve a Muslim's financial suffering. In addition to the existence of religiously permitted types of sales, like selling by choice, and forbidden types of sales, like betting sale and melting of fats and selling them which were restricted by the time of the Prophet Mohammed (Peace be upon him) where he prohibited those types of sales and forbid the Muslims from dealing by them.
This research has come out with that, function-based responsibility accounting system has harmful side – effects preventing it of achieving its controlling objective, that is, goal congruence, which are due to its un integrated measures, its focus on measuring measurable behaviors while neglecting behaviors that are hardly measured, and its dependence on standard operating procedures.
In addition, the system hypotheses and measures are designed to fit previous business environment, not the current environment.
The research has also concluded that the suggestive model, that is, activity-based responsibility accounting is designed to get ride of harmful side – effects of functi
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To determine the association between cigarette smoking and oxidative stress, a study was conducted in the period from January 2020 to April 2021, at College of Medicine, Al-Nahrain University, Baghdad, Iraq. The Enzyme-linked immunosorbent assay (ELISA) technique was utilized for measurement the antioxidant enzymes including: Glutathione superoxide (GPX) and catalase (CAT) and the biomarker of lipid peroxidation Malondialdehyde (MDA). Also, the gene expression of Nrf2 and HO-1were determined by using RT-PCR technique. The results indicate lower level of both GPX and CAT (p ≤ 0.001) in smokers compared with non-smokers. While the result of MDA indicate higher level in smokers (p≤0.001) compared with nonsmokers. The Nrf2 and HO-1 gene exp
... Show MoreThis research discussed, the process of comparison between the regression model of partial least squares and tree regression, where these models included two types of statistical methods represented by the first type "parameter statistics" of the partial least squares, which is adopted when the number of variables is greater than the number of observations and also when the number of observations larger than the number of variables, the second type is the "nonparametric statistic" represented by tree regression, which is the division of data in a hierarchical way. The regression models for the two models were estimated, and then the comparison between them, where the comparison between these methods was according to a Mean Square
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Cadmium oxide thin films were prepared by D.C magnetron plasma sputtering using different voltages (700, 800, 900, 1000, 1100 and 1200) Volt. The Cadmium oxide structural properties using XRD analysis for just a voltage of 1200 volt at room temperature after annealing in different temperatures (523 and 623) K were studied .The results show that the films prepared at room temperature have some peaks belong to cadmium element along the directions (002), (100), (102) and (103) while the other peaks along the directions of (111), (200) and (222) belong to cadmium oxide. Annealed samples display only cadmium oxide peaks. Also, the spectroscopic properties of plasma diagnostic for CdO thin films were determined and the results show that the el
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تعد مراجعة النظير واحدة من الأســاليب الحديثة فــي مجال الرقابة والتدقيق ونشــأة كأداة لقياس مــدى فاعليــة الرقابــة علــى الجــودة هو لبنة أساسية في إدارة الجودة الشاملة ووسيلة لتحســين أدوات الرقابــة المعمول بها، وللتحقق من مدى الانسجام بين المعايير الدولية للأجهزة العليا للرقابة المالية والمحاسبة والاجراءات المعمول بها من قبل الاجهزة العليا للرقابة وعليه فأن مراجعة النظير أداة تستخدم ف
... Show MoreThe COVID-19 pandemic has profoundly affected the healthcare sector and the productivity of medical staff and doctors. This study employs machine learning to analyze the post-COVID-19 impact on the productivity of medical staff and doctors across various specialties. A cross-sectional study was conducted on 960 participants from different specialties between June 1, 2022, and April 5, 2023. The study collected demographic data, including age, gender, and socioeconomic status, as well as information on participants' sleeping habits and any COVID-19 complications they experienced. The findings indicate a significant decline in the productivity of medical staff and doctors, with an average reduction of 23% during the post-COVID-19 period. T
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The Corrosion protection effectiveness of Alimina(Al2O3,50nm)and Zinc oxide (ZnO,30nm) nanoparticales were studied on carbon steel and 316 stainless steel alloys in saline water (3.5%NaCl)at four temperatures: (20,30,40,50 OC)using three electrodes potentiostat. An average corrosion protection efficiencies of 65 %and 80% was achieved using Al2O3 NP's on carbon steel and stainless steel samples respectively, and it seems that no effect of rising temperature on the performances of the coated layers. While ZnO NP'S showed protection efficiency around 65% for the two alloys and little effected by temperature rising on the performanes of the coated layers. The morphology of the coated spesiemses was examined by Atomic force microscope.
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Two- dimensional numerical simulations are carried out to study the elements of observing a Dirac point source and a Dirac binary system. The essential features of this simulation are demonstrated in terms of the point spread function and the modulation transfer function. Two mathematical equations have been extracted to present, firstly the relationship between the radius of optical telescope and the distance between the central frequency and cut-off frequency of the optical telescope, secondly the relationship between the radius of the optical telescope and the average frequency components of the modulation transfer function.
ZnO nanostructures were synthesized by hydrothermal method at different temperatures and growth times. The effect of increasing the temperature on structural and optical properties of ZnO were analyzed and discussed. The prepared ZnO nanostructures were characterized by X-ray diffraction (XRD), UV–Vis. absorption spectroscopy (UV–Vis.), Photoluminescence (PL), and scanning electron microscopy (SEM). In this work, hexagonal crystal structure prepared ZnO nanostructures was observed using X-ray diffraction (XRD) and the average crystallite size equal 14.7 and 23.8 nm for samples synthesized at growth time 7 and 8 hours respectively. A nanotubes-shaped surface morphology was found using scanning electron microscopy (SEM). The optic
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The gas sensing properties of Co3O4 and Co3O4:Y nano structures were investigated. The films were synthesized using the hydrothermal method on a seeded layer. The XRD, SEM analysis and gas sensing properties were investigated for Co3O4 and Co3O4:Y thin films. XRD analysis shows that all films are polycrystalline in nature, having a cubic structure, and the crystallite size is (11.7)nm for cobalt oxide and (9.3)nm for the Co3O4:10%Y. The SEM analysis of thin films obviously indicates that Co3O4 possesses a nanosphere-like structure and a flower-like structure for Co3O4:Y.
The sen
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