Research Summary :

         Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of the Messengers, his family and all his companions, then after:

     This is brief research that contained between its two covers one of the jurisprudence rules derived from Islamic Sharia that guarantees the right of others, in case of forcing to do the prohibited act, and it is a restriction of the rule: “Necessities allow prohibitions” and “Hardship brings facilitation” and support for the rule: “Necessities are valued.” It is an origin in alleviating the taxpayer definitely , and the study has briefly shown some of the jurisprudential appli

The bodies responsible for the organization of accounting in the world seek to keep abreast of repaid development, by provide the information required by users, which they need to make efficient decision that return them to the desired benefits, and avoid the risks they could face if they made their decision based on misleading information, or insufficient, or not accurate, Hence, the IASB has undertaken to review the standards, and make the necessary adjustment and clarifications to remove the ambiguities that some of the paragraphs may have in IFRS issued.

And the Iraqi Central Bank obliges banks to convert from local accounting standards to apply IFRS only a step towards keeping pace with developments

This search seeks to know the trends of academics in the field of Press and audio, video and read press about paper press compared with continued development and widespread deployment of web journalism. This research belongs to descriptive studies which depends on sample survey approach adopted by five-meter design measuring trends. It contains 28 items having applied honesty and reliability transaction and the scale form is distributed to the sample studied of about 110 professors and then the researcher collects them and then applying the appropriate statistical program to get the results. This search seeks to know the trends of academics in the field of Press and audio, video and read press about paper press compared with continu

Objective(s): To evaluate the family physicians' practices and to measure its impact upon the quality of family
medicine health care in Baghdad City model primary health care centers.
Methodology: A descriptive study, using the evaluation approach, has evaluated the impact of family physicians'
practices upon quality of healthcare in Baghdad's Model Primary Health Care Centers of Family Medicine. It is
carried out during 15th of May – 20th of August 2017. The study is conducted at five model primary health care
centers of family medicine from two districts; AL-Rusafa and AL-Kurkh. Sample size is calculated to be (76)
family physicians. Convenient sample of (124) patients who are attending these primary health care cen

The primary objective of the present  research is to diagnose the most mportant imensions of quality of work life in a sample of individuals working in the Northern Gas Filling Company in Nynawa. The study sample consisted of 140 employees of the Northern Region Filling Company in even ,Through a questionnaire prepared for this purpose. The study concluded that there are five main factors that are considered to be measure of the quality of working life and are based on their importance: Empowerment, organizational health, internal work environment, motivation, development and training of workers. The study recommended that the organization should payattentio

Objective: The study aim is to identify factors that may contribute to children’s weight status variations. Methodology: A descriptive cross sectional study is carried out has been conducted at the AL- Samawah city in Primary Health Care Centers for the purpose of the screening children’s weight status of Age One to five Years Old. This study is started from December 16th 2018 to February 14th 2019. A(non propriety) purposive sample comprised of (20) primary health centers (10 main and 10 sub) are selected of 500 children who visit the primary health care center during the period for the purpose of the study; Data was collected through using a questionnaire designed and developed for the purpose of the study . It consists of two main

The research aimed to explore the recall habits and developing the right recall habits at middle school students. A sample of (40) students were chosen intentionally from middle school students in two schools (almntzr- zany aleabdyn) with an average of (20) students from each school. They were evenly distributed in two experimental and control groups. To achieve the aims of the research, a scale was designed to measure the recall habits, and a preparation of an educational program to develop recall habits.

To process data statistically, the researcher used several statistical methods such as Pearson correlation coefficient, chi-square, T-test for one sample, T-test for two independent samples, Wilcoxon test, Mann-Whitney test, ET

Researchers often equate database accounting models in general and the Resources-Events-Agents (REA) accounting model in particular with events accounting as proposed by Sorter (1969). In fact, REA accounting, database accounting, and events accounting are very different. Because REA accounting has become a popular topic in AIS research, it is important to agree on exactly what is meant by certain ideas, both in concept and in historical origin. This article clarifies the analyzing framework of REA accounting model and highlights the differences between the terms events accounting, database accounting, semantically-modeled accounting, and REA accounting. It als

The art of postmodernism has undergone a number of changes in the course of art and art schools, as art has left the traditional means and paved the way for this artistic transformation to change the materials, techniques, methods and visions as a result of the changes that occurred in the thought and this change played an important role in the artist's vision, To demolish and destroy all of the above and to reconsider the formal systems and intellectual contexts and expressive modes, so it is necessary for the whole art to keep up with the variables of the era and its elements. The current research aims to: "Detect the transformations of form in postmodern art in the projects of students of the Department of Art Education".

Sinc

Objective(s):        The study aims to evaluate the information of the elderly about personal hygiene , and to find out the relationship between residents of geriatric-care homes knowledge and their demographic characteristics .

Methodology:      A quasi-experimental design study is conducted at geriatric home  in Al Cyelakh  Geriatric Care Home. The study was started at between November 20, 2021, and March 1, 2023. randomly sample of (30) elderly  in geriatric home were studied . Data were collected throughout the utilization of the adopted questionnaire and interview technique. The questionnaire was consists of (40) items related to concerned personal hygiene geriatrics persons, t