Praise be to God, who taught with the pen, taught man what he did not know, and may blessings and peace be upon our master Muhammad, may God bless him and grant him peace, and upon all his family and companions.
As for after......
The science of financial transactions is one of the important topics that Muslims must need at all times and places, due to its great importance in clarifying the ruling of the Shari’ah on contemporary financial issues.
The jurists, may God have mercy on them, have spoken about financial issues in all their aspects in detail, as in the Book of Sales, whether in terms of the validity of the sale, its invalidity, or its invalidity, i.e., the invalidity of the sale. Among these issues is the issue of th

The purpose of this study is to explore whether the adoption of Beyond Budgeting (BB) as a management accounting practice (MAP) contributes to developing intellectual capital (IC) and creating value in Iraqi companies. This requires an understanding of the views of the Iraqi managers about the nature of the information provided by this practice, which may be used to determine whether this information is relevant in the management of IC in the context of Iraq. This research aims also to explore the challenges of the adoption of the BB in planning and controlling IC in Iraq. The study adopts a qualitative approach and an interpretive paradigm. It also adopts a semi-structured interview method of collecting data from executive managers

Abstract:

   Witness the current business environment changes rapidly reflected on the performance of the facility wishing to stay , which is no longer style reaction enough to handle installations with their environment , and quickly began to lose its luster with the emergence of a message and the vision of contemporary business environment from a set of parts interacting with each other and the concept of behavioral includes all dimensions of performance, it is imperative to adopt a system installations influence variables and positive interaction through the development of strategic plans and the use of implementation and follow-up strategies to ensure the effectiveness of the method for meas

The current study introduces a novel method for calculating the stability time by a new approach based on the conversion of degradation from the conductivity curve results obtained by the conventional method. The stability time calculated by the novel method is shorter than the time measured by the conventional method. The stability time in the novel method can be calculated by the endpoint of the tangency of the conversion curve with the tangent line. This point of tangency represents the stability time, as will be explained in detail. Still, it gives a clear and accurate envisage of the dehydrochlorination behavior and can be generalized to all types of polyvinyl chloride compared to the stability time measured by conventional ones based

In this paper we investigated some new properties of π-Armendariz rings and studied the relationships between π-Armendariz rings and central Armendariz rings, nil-Armendariz rings, semicommutative rings, skew Armendariz rings, α-compatible rings and others. We proved that if R is a central Armendariz, then R is π-Armendariz ring. Also we explained how skew Armendariz rings can be ?-Armendariz, for that we proved that if R is a skew Armendariz π-compatible ring, then R is π-Armendariz. Examples are given to illustrate the relations between concepts.

In this paper, we introduce a new concept named St-polyform modules, and show that the class of St-polyform modules is contained properly in the well-known classes; polyform, strongly essentially quasi-Dedekind and ?-nonsingular modules. Various properties of such modules are obtained. Another characterization of St-polyform module is given. An existence of St-polyform submodules in certain class of modules is considered. The relationships of St-polyform with some related concepts are investigated. Furthermore, we introduce other new classes which are; St-semisimple and ?-non St-singular modules, and we verify that the class of St-polyform modules lies between them.

The increase the rates of natural growth, urbanization and continuous migration, this has generated constant pressure and, as a result, the capital city of Baghdad faces a number of challenges related to its urban environment, including the challenge of acquiring real estate.

 and this research examines the impact of these holdings, representing the main base from which the various projects originate Urban in all areas (economic, social, and recreational).

this leads us to the research problem of the obstacles that arise during the process of acquiring real estate to carry out development projects, and to achieve the objectives of research, namely (work to create a regulatory methodology

The current research seeks to identify the most important humanitarian issues of a sacred and very important group in all the heavenly religions and human societies, namely the elderly, to identify their significant problems and health problems, and What are the effects of these problems on their mental health and which is the ultimate goal of human resources in All parts of the world? The study relied on what is available from the sources in the literature starting from the messages of heaven and the Islamic religion followed with humanitarian, social, legal and psychological postulates. The research included four systematic chapters included the definition research and identification of the problem, importance, objectives and terminolo

The aim of this paper is to present a weak form of -light functions by using -open set which is -light function, and to offer new concepts of disconnected spaces and totally disconnected spaces. The relation between them have been studied. Also, a new form of -totally disconnected and inversely -totally disconnected function have been defined, some examples and facts was submitted.