One of the Kurdish scholars who have research on the doctrinal issues of the author of this brief message that we are about to achieve; to bring it out better and in order to preserve the Islamic heritage, and revive what can be revived after being close to death by staying in libraries here and there, out of reach of hands, carrying dust Years of forgetting and marginalization, and this letter is the papers in the door of the divorce entitled his author "Iqdar al-dream for those who did not sign divorce commoner," and the name is evident the name, and the intention of the author through writing, where he wrote it to answer some of the knowledgeable among the public at the time So they decreed that there was no divorce from commoners D who do not know the linguistic meaning of the word divorce, although they knew that the word put to break the marital relationship !! There is no doubt that this is an odd fatwa that is bizarre about seriousness, but accused the writer of these writers for taking bribes against those misleading fatwas; He succeeded in demonstrating what he wanted so that they destroyed their structure and overturned their course and direction.
Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two re
... Show MoreThis research deals with leverage and its impact on the profitability of Islamic banks in Iraq for the years (2015-2018), the research variables of leverage have been analyzed and measured as an independent variable, profitability as a dependent variable, and the research is based on a main hypothesis: there is a moral relationship of statistical significance. Between leverage and profitability at The Islamic Cooperation Bank for the period (2015-2018). The results of the research showed that there are moral (exorcist) relationships between the ratio of leverage and profitability indicators, as the higher the leverage ratio, the higher the profitability indicators. In addition, The Islamic Cooperation Bank has adopted a conservative poli
... Show MoreThe subject of marketing culture and mental image is one of the important topics in the field of management. There is no study that combines these two variables. The research is important because of the increasing importance of the subject. The future direction of the company in question will support the company's economic and marketing responsibilities. And reflect the company's mental image, as a culture that contributes to changing the reality of the organization investigated by polling the views of a sample of managers in the General Company for Vegetable Oil Industry, which (30) out of the (65) individual, and There are two hypotheses of research: There is a significant
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It highlights the importance of research through its focus on the assessment of tax for settling accounts Mmakhr medicines and annual statement controls and its role in determining the taxable income of the real tax Mmakhr drugs and achieve tax equity through tax settling accounts. The tax authority relies annual controls laid down by the tax settling accounts for Mmakhr medicines despite their inclusion bookkeeping business No. 2 system for the year 1985 average .ually this basis formulated hypothesis (that the adoption of the tax authority on annual controls in the tax settling accounts for Mmakhr medicine does not contribute in determining income taxable real tax for this Almmakr). the resulting search for a number of conclusions and
... Show MoreDespite Iraq's possession of the energies material, human and agricultural resources and great economic but that contribution of the agricultural sector in the total gross fixed capital formation and gross domestic product in the Iraqi economy remained low and declining continuously since the nineties of the last century, as well as the inability of agricultural production to meet the country's needs of food . The food gap increased strategic food crops until it reached 1049 thousand tons in 2010. On this basis, there is a need to study and analysis the behavior of the function of gross fixed capital format
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Sustainable development is launched through the interaction between the economy and natural resources and preserving them from exhaustion as well as the efficient management of natural and social resources and includes a diversified economic condition and thus is the focus of attention to the development of economic structures, which is intended to improve the level of human well-being by increasing its share in the necessary goods and services and their relationship With economic growth, which is the most important driver of economic transformation, because it reflects the ability of society and increasing its productive capabilities and investing in the optimal way Although the Iraqi economy is considered one of the diversified
... Show MoreThe current research aims to identify the extent to which cognitive economics skills are included in the content of the chemistry textbook for the third intermediate grade, and the research sample was represented in the chemistry textbook for the third intermediate grade. A list of knowledge economy skills was prepared (6) main skills (basic skills, communication skills, thinking skills, work skills Group, information-gathering skill, behavioral skills (and (20) sub-skills) (reading, writing, operations, computer skills and employability, oral expression and written communication, dialogue, persuasion, influence and arousal, analysis, problem-solving, decision-making, suggestions and hypotheses and employing them. Controlling, directing
... Show MoreSolar energy usage in Iraq is facing many issues; one of those is the accumulation “of the dust on the surface of the solar module which” would highly lower its efficiency. The present work study the effect of dust accumulation” on installing fixed solar modules with different inclined angles 15o, 33o, 45o, 60o. Evaluation of the solar modules performance under different circumstance conditions such as rain, wind and humidity are considered in study of dust effect on solar module performance. The results show that the lowest output average efficiencies of solar modules occurs at 15o horizontally inclined angle are 7.4% , 6.7% , 8.0% , 8.1%, and 8.4% for the cor
... Show MoreThe aim of this paper is to approximate multidimensional functions f∈C(R^s) by developing a new type of Feedforward neural networks (FFNS) which we called it Greedy ridge function neural networks (GRGFNNS). Also, we introduce a modification to the greedy algorithm which is used to train the greedy ridge function neural networks. An error bound are introduced in Sobolov space. Finally, a comparison was made between the three algorithms (modified greedy algorithm, Backpropagation algorithm and the result in [1]).
optical properties of pure poly(vinyl Alcohol) films and poly(vinyl Alcohol) doped with methyl red were study, different percentage prepared with constant thickness using casting technique. Absorption, Transmission spectra have been recorded in order to study the optical parameters such as absorption coefficient, energy gap, refractive index, Extinction coefficient and dispersion parameters were measured in the wavelength range (200-800)nm. This study reveals that the optical properties of PVA affect by increasing the impurity concentration.