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Except that of wishing between Sibawayh and grammarians
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The scholars of Arabic - may God reward them with the reward of the doers of good - laid down the rules of this language, the cycle of which never ceases to dazzle minds, so they adopted principles according to which they judged the denomination of this word, and the accusative of that, and determined in its light the worker and the done, until they reached us the rules and foundations of our dear language, and it is obvious that they differ. The origins of grammarians from one school of thought to another, or from one world to another, especially with regard to the subsidiary rules, and this difference was clearly reflected in what we have received from the rules, as we find a difference in the rulings that they restricted to the one factor or the applied, so we find two different rulings for the same word, so each of them rules According to a hearing, or a logical or moral argument that the other did not reach, or that he reached others, and both rulings are correct according to the principles that the scholar relies on, and the recipient must be convinced of any of them he wants, so he takes it with conviction in the principles of that ruling and its argument, and this multiplicity of opinions is not considered It is a defect, but it is one of the virtues of our Arabic language, as it gives it flexibility that other languages do not have, and among the many rulings in it is (not) that negates gender if an interrogative hamza enters it, and it indicates that they combine the meaning of wishing, for I used to read Ibn Hisham repeatedly, and I find him mentioning (Except) which is for wishing at Sibawayh, so my curiosity seduced me in searching for its truth and getting to know it, and its rulings, so this research came as a result of that curiosity, so I ask God that my curiosity be of benefit, and that I am not just an intruder, and I tried in this research to collect the opinions of grammarians About (no) if the interrogative hamza enters it and their wishful composition is indicated, and these opinions are compared with each other, and an attempt is made to reach its truth.
It should be noted that many grammarians did not elaborate on it, while a large number of them did not mention it, nor did they mention it except for two anonymous witnesses, which constituted an obstacle for me to reach the opinions of the grammarians about it.

I can not help but ask the reader for an excuse if he finds a slip or a mistake, for I am only a human being who has no immunity from error, and between me is a soul that is inclined towards evil. It is a mistake, but I do not mean it, and I seek forgiveness from God Almighty and repent to Him, and praise be to God, Lord of the worlds, and the best prayers and peace be upon our master Muhammad, and his family and companions altogether.

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of performance based costing technology in measuring the cost of consulting services : (an applied study in the Office of Scientific and Consulting Services - University of Technology
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             This research aims to apply the Performance Focused Activity Based Costing System in the offices of scientific and advisory services at the University of Technology for the purpose of measuring the cost of services provided by these offices in order to reduce costs. To test the hypothesis of the research, the research was applied in the consulting offices of the University of Technology through the financial statements for the year ending 12/31/2017 of the Scientific and Consulting Services Office of the University of Technology, because the data of these years were issued and audited by the Federal Office of Financial Supervision.

A number of

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Publication Date
Mon Dec 29 2025
Journal Name
College Of Basic Education Researches Journal
Identify the effect of exercise of the arm is the practice in the development of accurate performance skill transmission (short and long) arm of practice for students badminton
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Publication Date
Sun Jun 02 2013
Journal Name
Baghdad Science Journal
Comparison of The Effect of Aqueous Extracts of two Plants, Origanum Vulgare L. and Fenugreek Seeds with Anticancer Drug Cis-Platin on the Growth of Cancer Cell Lines
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This study involved the effect of the aqueous extracts of two plants, Origanum vulgare L.(1), Trigonella Foenum Graecum L. (Fenugreek) seeds(2) on the growth of cancer cell lines. Rhabdomyo sarcomas (RD) of human cell line and female intestine cells of Albino mice (L20B) in vitro System. These extracts were compared with the known anticancer drug Cis-platinum(Cis-Pt) as a positive control. The phytochemical tests were used for screening the active compounds in plants. The inhibition activity assay was used as a parameter of the cytotoxic effect of these extracts. Cancer cell lines were treated with four concentrations of Cis-platin, 31.25, 62.5, 125 and 250 ?g/ml for 72 hour exposure time. The same concentrations were used for the other ext

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Publication Date
Sat Apr 02 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The structure of capital and its impact on the profitability of companies : is an analytical study of a sample of industrial companies listed on the Iraqi Stock Exchange
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This study aimed to know the impact of the capital structure measured by the ratio of financing to short-term capital and the ratio of financing to long-term capital on the profitability of companies, as measured by the rate of return on assets and the rate of return on equity. The study was applied to industrial sector companies listed in the Iraq Stock Exchange. The financial number of (14) companies, and (4) companies were selected that met the conditions for selecting the study sample. The study methodology relies on the analytical method as it is more appropriate to the nature, scope and objectives of the study, and the ready-made statistical program "SPSS" will be used to analyze the relationships and influence between the

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Publication Date
Tue Jun 30 2015
Journal Name
Al-khwarizmi Engineering Journal
The Influence of the Magnetic Abrasive Finishing System for Cylindrical Surfaces on the Surface Roughness and MRR
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Abstract

Magnetic abrasive finishing (MAF) is one of the advanced finishing processes, which produces a high level of surface quality and is primarily controlled by a magnetic field. This paper study the effect of the magnetic abrasive finishing system on the material removal rate (MRR) and surface roughness (Ra) in terms of magnetic abrasive finishing system for eight of input parameters, and three levels according to Taguchi array (L27) and using the regression model to analysis the output (results). These parameters are the (Poles geometry angle, Gap between the two magnetic poles, Grain size powder, Doze of the ferromagnetic abrasive powder, DC current, Workpiece velocity, Magnetic poles velocity, and Finishi

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Publication Date
Thu May 16 2019
Journal Name
Al-khwarizmi Engineering Journal
Study of Transverse and Longitudinal Crack Propagation in Human Bone Using the Finite Element Method with MATLAB
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A finite element is a study that is capable of predicting crack initiation and simulating crack propagation of human bone. The material model is implemented in MATLAB finite element package, which allows extension to any geometry and any load configuration. The fracture mechanics parameters for transverse and longitudinal crack propagation in human bone are analyzed. A fracture toughness as well as stress and strain contour are generated and thoroughly evaluated. Discussion is given on how this knowledge needs to be extended to allow prediction of whole bone fracture from external loading to aid the design of protective systems.

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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of accounting standards, audit and finances in control On agricultural activity to achieve sustainable development
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The agricultural activity has a great significance in the all four dimensions of sustainable development. Firstly, the economic dimension which it contributes with the GDP, as well as, it is considered as an important source to attract the investment. Secondly, the environmental dimension which also contributes with conserving of the biodiversity, combating the desertification, and increasing the farmlands. Thirdly, for its role in the social dimension to achieve the food security, to eradicate the poverty, and providing jobs. Fourthly, toward the institutional dimension as well it is considered as a source that allows all people to participate effectively, and to exchange of the local and universal experiences and perspectives. For conf

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Publication Date
Fri Oct 01 2010
Journal Name
Iraqi Journal Of Physics
Evaluation of polyurethane and polyurethane /polyvinyl chloride blend coatings on steel as corrosion protection using EIS technique
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This paper was aimed to evaluate the polyurethane (PU) and polyurethane/polyvinyl chloride (90 wt. % / 10 wt. %) as organic coating of carbon steel substrate against marine environment (3.5 wt.% NaCl aqueous solution) as a severe corrosion environment . The electrochemical impedance spectroscopy (EIS) and fitting impedance data by ZsimpWin 3.22 software were used to estimate the physical barrier of the samples for different exposure times. Different equivalent electrical circuits were proposed for the physical barrier at different immersion times to get appropriate fitting .Both PU and PU/PVC coatings showed excellent corrosion protection ability for steel .The PU/PVC coating showed better protection and stability than PU coating against

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Publication Date
Sat May 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
Evaluation of Volatile Organic Compounds from Broccoli Plants Infested with Myzus persicae and Parasitoids Aphidius colemani Attraction
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Abstract<p>Volatile organic compounds (VOCs) from uninfested and infested broccoli plant samples with green peach aphid <italic>Myzus persicae</italic> were investigated by headspace solid microextraction (HS-SPME) combined with gas chromatography mass spectrometry (GC-MS). Overall, 25 compounds were identified in uninfested and infested broccoli plants. The HS-SPME combined with GC-MS analysis of the volatiles described the differences between the infested and uninfested broccoli plant samples. Based on peak area from the GC-MS analysis, the VOCs from infested broccoli were significantly greater than that from uninfested broccoli, such as D-limonene, Undecane, 3,4-dimethyl-, Heptane, </p> ... Show More
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Publication Date
Fri Apr 19 2019
Journal Name
Plant Archives
NEW INTERESTING RECORDS OF THREE SPECIES FROM PEZIZACEAE AND PYRONEMATACEAE FAMILIES (PEZIZALEA, ASCOMYCOTA) TO KURDISTAN REGION – IRAQ
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The survey was carried out From January to April of 2018 on macrofungi samples collected from different places in Halabja province located in north eastern parts of Iraq-Kurdistan region. This region is rich in forest trees and pasture lands with diversity of shrubs and herbs and is expected to support the growth of several macro fungal species. However, this part of Kurdistan in Iraq is still unexplored from macrofungal point of view. In this paper three species from Pezizaceae and Pyronemataceae families that belonging to (Pezizales, Ascomycota), were reported from Iraqi Kurdistan. These macrofungal species are recorded for the first time from Iraq. Also the species were identified and showing their locations distributed on a map prepared

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