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

The curriculum is a tool of the basic tools that seek through which educational institutions to achieve the objectives of any educational policy, and therefore must be a practical application of curriculum objectives of this policy. If, however, described the separate curricula for educational policy, that would be evidence of planning that leads to failure in achieving the great goals of society. The curriculum does not include the subject of education only, but goes to all the educational experiences that achieve the desired behavioral goals.
When goal-setting study for any of the articles should study the use of the overall goals of the article. And therefore must serve the general goals of academic material and objectives in one d

The art of calligraphy is regarded as one of the tremendous and distinct products in the history of Islamic arts through the unparalleled high ranks it reached to, until it gained Islam's indication and became a symbol for it, in terms of its function linked to the calligraphy of the holy Qur'anic texts, where this merit formed a strong impulse in seeking its development, the emergence of the calligraphic constructs, including the calligraphic straps, is one of this continual seeking products, and an advanced stage at the level of technical and expressive development, and also one of the natural results generated by the development of fonts and the increase of their employing methods through what they recorded at the level of formal char

The study aimed to identify the degree of academic leaders practices at the University of Northern Border for creative leadership, which attribute to different variables (nature of work, employer, gender, years of experience in administrative work at the university). To achieve the goal of the study, the researcher used the descriptive approach survey. Therefore, the researcher used a questionnaire as a study tool, which consisted of (40) items that included dimensions (sensitivity to problems, initiative, originality, flexibility). The study sample consisted of (240) participants included (agents of colleges, and supporting deanships, and their employees) during the second semester of the academic year 1439/1440 AH. The results showed t

This Study Sought to Determine The Relationship and Impact Between The Tax Core Capabilities and Tax Settlement The Study Took Place in The Tax Administration, and Based The Problem Was to Two Hypotheses As Solutions Initial Mocked Content to Explain The Relationship Between The Phenomena, and to Test The Validity of Assumptions And Due To The Fact That The General Authority for Taxes is The Body for The Advancement of The Collection Tax In Iraq Random Sample Was Selected to Represent The Population of The Study, Since The Sample Included 22 Individuals Representing 70% of The Total Community to Study, Represented by The Director General, Agents and Directors of Departments and Branch Managers Managers Working in The General Authority fo

The research aims to shed light on the nature of the tax gap in the income tax by the method of direct deduction and its reflection on the financial objective of the tax, and to determine the reasons for this gap in the deduction between the tax due in accordance with the laws and instructions in force and the tax actually paid. The tax gap is a real problem that cannot be ignored for what it represents loss of financial revenues due to the state.

The research problem is represented in the existence of a gap between the tax due according to direct deduction instructions and the tax actually paid according to the financial statements, and to achieve the objectives of the research and test the hypotheses, t

Anumerical solutions is presented to investigate the effect of inclination angle (θ) , perforation ratio (m) and wall temperature of the plate (T_w) on the heat transfer in natural convection from isothermal square flat plate up surface heated (with and without concentrated hole). The flat plate with dimensions of (128 mm) length × (64 mm) width has been used five with square models of the flat plate that gave a rectangular perforation of (m=0.03, 0.06, 0.13, 0.25, 0.5). The values of angle of inclination were (0^o, 15^o 30^o 45^o 60^o) from horizontal position and the values of wall temperature (50^oC, 60 ^oC, 70 ^oC, 90 ^oC, 100^o<

The study aims at diagnosing the importance of environmental analysis (external, industrial and internal) in the organization's strategy for the development of public organizations. The theoretical problem derived from the existence of a knowledge gap for studies and research that dealt with the variables of the study. Three public organizations were selected as the study society (the Civil Defense Directorate, the Directorate of Nationality, Passports and Residency, the General Traffic Directorate). The sample of the study was a sample of (215) managers (managers, department managers, Analysis of the data and hypothesis testing using the appropriate statistical tools, Pearson, the simple and multiple regression coefficient to te