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.
The investment budget represents a stage of the investment decision in service units, and the preparation and implementation needs to be a complement of the same planning part, because the planning does not end with the development of the plan, but includes a follow-up implementation, so it has to be effective and efficient oversight of the estimates and procedures for disbursement of funds approved for investment projects, The problem with research in that local governments suffer from the presence of Allkaat and problems facing the implementation of the investment budget projects due to the adoption budget items which can not be measured the efficiency of the performance of these units of government by, and shortcomings in the control
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The evaluation of banks plays an important role in maintaining the interests of customers with the bank as well as providing continuous supervision and control by the Central Bank. The Central Bank of Iraq conducted an assessment of the Iraqi banks through the implementation of the CAMEL model during a certain period. This evaluation did not continue. The research provides continuity to the Central Bank's assessment and as a step to continue the evaluation process for all banks through the use of the CAMEL model. ROA and ROE by using the regression model for four Iraqi banks registered in the Iraqi market for securities during the period 2010-2016. The results showed that the capital and profitability indicators have a significan
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The research gained its importance from the importance of technical reserves in the insurance activity and its impact on the result of the activity of insurance companies and their financial position and thus reflected on the insurance prices as the technical reserves are one of the most important and most valuable budget items usually, as well as that the insurance activity has a role in maintaining economic development where some countries develop laws and instructions for the formation of those reserves binding application to insurance companies and the fact that the financial statements in general are of interest to shareholders, banks, the General Tax Authority and other beneficiaries In the insurance activity as policyholders and t
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The government spending in Iraq and witnessed the changes and developments, especially after 2003, which outweighed consumer spending at the expense of capital expenditure and increased support and diversity of trends towards improving pension conditions for member
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Maintaining the quality of apricot fruits during storage is not an easy task due to the changes in their physical and chemical properties, so it is necessary to use less expensive, easy to apply, environmentally friendly, and safer preservatives to maintain the nutritional value of apricot. The damage to some fruits during storage can be a source of infection, which leads to the damage of healthy fruits more quickly, which requires building an intelligent model to detect damaged fruits. The aim of the research is to study the effect of immersing apricots in lemon juice once and sugar-water solution again on the quality properties of apricots, including sweetness, color, hardness, and water content. On the other hand, the YOLOv7 algorithm wa
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Electrocoagulation process was employed for the treatment of river water flows in Iraq. In this study, a batch Electrocoagulation process was used to treat river water taken from Al - Qadisiyah water treatment plant. electrolysis time, voltage and inter-electrode spacing were the most important parameters to study . A statistical model was developed using the RSM model. The optimum condition after studying the parameter effect the process was 1 cm separating, 30 volts . The RSM model shows the ideal condition of removal for both the TSS and turbidity at 1 cm, 20 volts and 55 min.
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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
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The objective of the research is to shed light on the nature of the impact of the activities of the national strategy for poverty alleviation in achieving the goals of sustainable development, and the research problem was represented by Is there an effect of the activities of the national strategy for poverty reduction in achieving the goals of sustainable development? and represents the field of research in the Ministry of Labor and Social Affairs For the years (2012-2016) and the results of the sustainable development goals indicators for the years (2012-2016), the ready-made statistical program (SPSS ver.10) was used to calculate the percentages, multiple linear regression equation, the F test and the R2 coefficient, and the research
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