In the name of of Allah the Merciful
        Praise be to God, and blessings and peace be upon the Messenger of God, Muhammad, and upon his family and his family and peace, and after:
 The honor of every knowledge of honor is related to it, and since the science of interpretation is related to the Book of God Almighty; it is considered one of the most noble and longest of sciences, and this science began long ago as the early ages of Islam have expanded the Islamic state, and people entered the religion of God in cohorts, and the mixture mixed In tongues, and people did not know much about the meanings of the Qur’an, so the need for authorship in this great knowledge was severe, and pe

It has been an increase concern of scientific and professional accounting sides on disclosure especially after appearance of business firms and accounting development with its relationship to financial statements which are considered to be outputs of the activity results.  The preparing of financial statements and auditing of those accounts according to normal principles and standards of accounting on both local and international levels. Accounting disclosure can be seen an importance through discover all fundamental and necessary information for proper supply. Therefore, the research will highlight on public companies commitment in Iraq for basis and standards which have taken disclosure in financial data. The conceptual frame of t

ABSTRACT

      The current research aims at highlighting the role of engagement of a sample of employees who works in some of the Iraqi private banks in terms of their interaction , commitment and enthusiasm and the positive impact they own regarding their job and devote their efforts to achieve the core purpose  which is customer loyalty. The problem was expressed through a number of intellectual and practical questions.

In order to achieve the aim of the research the quantitative analytical method was used depending on a questionnaire as a basic tool to collect research data and the qualitative survey method depending on semi-structured interviews which were distrib

 The current specialized research tagged (intellectual and artistic concepts of the cultural context and their impact on contemporary ceramic sculpture) paves the way for the emergence of the context in ceramics active in life, so that this relationship will indicate the development and presence of ceramics or not and the volume of its circulation in the joints of the culture of the Arab recipient. As a result, the researcher collected scientific materials to serve the subject of the research in four chapters: Chapter One (General Methodological Framework) To clarify the problem of the research, the importance of the research to achieve benefit in higher education and education for scholars and teachers, while the research aims to revea

This research aims to analyze the indicators of spatial variation in the guide of health field in both Al-Adhamiyah and Rusafa districts according to the environmental and administrative units in 2016. The analysis was done by groups of health guide indicators. The objectives of the study were to identify the spatial variation of health services and assess the health situation for families following the environmental and administrative units of the studied area. Such objectives can be done by specifying the extent of the families’ consent to the type of services, measuring the cases of deprivation, and identifying the most deprived areas. The study has finally concluded that there is a clear spatial variation between the indicators and

This present work adopts the analytic and descriptive methodology to  recognize and analyze the major challenges faced by the Iraqi government. The study focuses on the press and national partiers’ cabipility of changing and unifying the opinions of the public in a way that serves the Iraqi interest, taking into account the fact that the press is the fourth authority after the three major authorities, (Executive, Legislation and Judicial). The researcher has concluded that the Iraqi press and parties initiated a national front with the Iraqi people against the government’s signature of the treaty of (1930). The national front illustrated that signing the treaty strengthens the authority of the British occupation u

Image processing applications are currently spreading rapidly in industrial agriculture. The process of sorting agricultural fruits according to their color comes first among many studies conducted in industrial agriculture. Therefore, it is necessary to conduct a study by developing an agricultural crop separator with a low economic cost, however automatically works to increase the effectiveness and efficiency in sorting agricultural crops. In this study, colored pepper fruits were sorted using a Pixy2 camera on the basis of algorithm image analysis, and by using a TCS3200 color sensor on the basis of analyzing the outer surface of the pepper fruits, thus This separation process is done by specifying the pepper according to the color of it

The electrical properties of polycrystalline cadmium telluride thin films of different thickness (200,300,400)nm deposited by thermal evaporation onto glass substrates at room temperature and treated at different annealing temperature (373, 423, 473) K are reported. Conductivity measurements have been showed that the conductivity increases from 5.69X10-5 to 0.0011, 0.0001 (?.cm)-1 when the film thickness and annealing temperature increase respectively. This increasing in ?d.c due to increasing the carrier concentration which result from the excess free Te in these films.

There are Islamic sources and books that deal with the different doctrinal and differential framework of the Islamic religion with a monistic approach, describing them with embarrassing jurisprudential titles such as: excommunication and expiation, and epithets that carry the characteristics of hatred and rejection, in addition to removing them from the sect and religion, and the reason for that is that the doctrine (A) or (b) considers itself the doctrine that represents only the Islamic religion, and other doctrines are misguided and disbelieving. the reasons behind this - besides the attempt to establish doctrinal and fiqih rooting in claiming truth and escaping from within the foundational differential doctrinal system – is the pol