This research deals with a part of our heritage and Arab culture, which is the poetry of contemporary Islamic poets, especially the poetry that was said in the mother in contemporary Islamic poetry, when extrapolating the offices of some contemporary Islamic poets found a clear presence of the mother, and during the search for the subject or its I found that the subject did not receive research and study, although the bureaus of contemporary Islamic poets included in it a huge amount of verses in which they stood at the mother Pharthua, and expressed their feelings and emotions towards them, and accordingly this research tagged (mother in contemporary Islamic poetry _ Dr Artistic models in models of contemporary Islamic poetry) to stand at models of those verses to study and demonstrate the technical skill of poets in the expression of the mother, I have adopted in my study this analytical method, as well as the dependence of various poets.
The research deals with the concept of rationalization of consumption, which is legitimately legitimized, by indicating the permissibility of consumption and its limits in Islam, the legitimate aspects of spending and its controls, and the concept of development in the Islamic economy. The researcher followed the descriptive method by presenting the legal texts and jurisprudential opinions and linking them to contemporary economic problems.The research has reached several conclusions, the most important of which is that the goal of Islam in relation to consumption is to inform the Muslim of the amount of economic maturity, and the truth of alms is good in money and religion. It is necessary for achieving maturity that both means
... Show MoreThe exercise of activities and sports are of great importance to public health and to maintain the ideal health weight as well as the psychological and mental comfort of humans. The aim of this study is to determine the contribution and participation of educated females in physical activities at the University of Baghdad hall for the years 2011-2016, and to show the factors that influence women's contribution to physical activities at the university by selecting 100 students of males and 100 females' students randomly. During the questioning questions and statistical analysis of the questioning to find out the reasons for the discouraging contribution of the women to the various physical activities and try to find solutions and r
... Show MoreObjective: To determine the effectiveness of an Educational Program in Enhancing Nurse’s Knowledge about Occupational Health Hazards at Medical City Hospitals in Baghdad City.
Methodology: The present study employed a quasi-experimental design held at Medical City Hospitals in Baghdad City. A non-probability sample (convenience sample) consisted of (60) nurse. Data were collected by using a self-report questionnaire which consisted of six parts (a) socio-demographic characteristics (b) physical hazards knowledge (c) chemical hazards knowledge (d) biological hazards knowledge (e) psychological hazards knowledge and (f) mechanical hazards knowledge. Data were analyzed using the statistical packag
... Show MoreAbstract
The purpose of this research is to develop a proposed framework for achieving the Integration of the Target Cost and Resource Consumption Accounting Techniques and to show the role they play in reducing products costs and supporting the competitive advantage to cope with contemporary changes. To achieve this goal, the researchers followed the analytical method using the statistical questionnaire as a means of collecting data from the research sample include accounting, administrative, technical, engineering staffs and others. The research sample consists of (56) individuals and for the purpose of conducting statistical analysis of the data and testing hypotheses, the statistical program (SPSS) wa
... Show More
(2)
This research aims to solve a problem in the field of accounting and financial knowledge in the world today, that is, the problem of creative accounting. Especially after the global financial crisis and the collapse of many large companies in the world, people find that they use creative accounting methods to distinguish them from reality, showing the results of their activities and their financial status. This research discusses the concept of creative accounting, the most important methods used in financial statements and its relationship with external auditing, and procedures to limit accounting creativity. This study uses descriptive analysis methods after confirming its theoretical aspects in practice. Using the statistical
... Show More
An experimental of kinetics investigation of the solution free radical polymerization of isopropylacrylamide (IPAM) initiated with potassium persulfate (PPS) was conducted. The reactions were carried out at constant temperature of 60 °C in distilled water under unstirred and inert conditions. Using the well-known conversion vs. time technique, the effects of initiator and monomer concentration on the rate of polymerization (Rp) were investigated over a wide range. Under the conditions of our work, the orders 0.38 and 1.68 were found with respect to initiator and monomer, respectively. However, the rate of polymerization (Rp) is not straight forwardly corresponding monomer concentration. The value 46.11 kJ mol1 was determined as the o
... Show More
(2)
Total dissolved solids are at the top of the parameters list of water quality that requires investigations for planning and management, especially for irrigation and drinking purposes. If the quality of water is sufficiently predictable, then appropriate management is possible. In the current study, Multiple Linear Regression (MLR) and Artificial Neural Network (ANN) models were used as indicators of water quality and for the prediction of Total Dissolved Solids (TDS) along the Tigris River, in Baghdad city. To build these models five water parameters were selected from the intakes of four water treatment plants on the Tigris River, for the period between 2013 and 2017. The selected water parameters were Total Dissolved Solids (TDS
... Show MoreThe research aims to achieve proof of convergence between optimal costs and standard costs in calculating costs for the economic unit, support efforts aimed at adopting optimal costs in cost accounts and accounting thought in general, and achieve benefit from the theory of convergence between optimal costs and standard costs in the field of achieving actual costs in The economic unit in order to reduce and converge, and this came to address the possibility of adopting the concept of optimal costs in the production costs calculations for the purposes of rationalizing administrative decisions, and rationalizing the preparation of financial statements within management accounting.
The research concluded that
... Show MoreThe research seeks to identify the proposed scenarios to predict and ward off monetary credit risks that the bank is exposed to in the future, using the banking stress tests model, and showing their impact on capital adequacy and profitability ratio,To achieve this purpose, Sumer Commercial Bank was taken as a case study, and mathematical equations were used to extract the results. Low percentage of profits and returns, strictness in the process of granting credit and financing operations in order to reduce credit risks.
In this work, an experimental study has been done to expect the heat characteristics and performance of the forced-convection from a heated horizontal rectangular fins array to air inside a rectangular cross-section duct. Three several configurations of rectangular fins array have been employed. One configuration without notches and perforations (solid) and two configurations with combination of rectangular-notches and circular-perforations for two various area removal percentages from fins namely 18% notches-9% perforations and 9% notches-18% perforations are utilized. The rectangular fins dimensions and fins number are kept constant. The fins array is heated electrically from the base
... Show More