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Graphical significance To (if) and (if) the two cops in Surat al-Maidah
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Many writers and scientists hardly differentiate between the two instruments of use
(If) and (if) to convergence in the meaning, as they perform the meaning of the penalty and condition, as the answer relates to his condition, but when linguistic meditation we find a great difference in use in terms of meaning, so this research came to reveal these meanings and was extrapolated applied in Surat al-Maidah By counting the verses in which (if) and (if) the cops were given and looking at their contexts, the connotation of the cops in most places was within the context of probability, which is the origin of its use, given in twenty places of Surat al-Ma'idah, and it had multiple connotations according to the contexts of the verses received. In them, the significance of the meaning of Alt Dad and the absence of constraints and warning.
 The (if) conditionality came within the context of what is certain to happen, and came in ten places from
Sura, and its implications also: permissible and mustahabb.

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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of the procedures of the Banking Compliance Controller on the decision to grant credit and default: Applied research in a sample of Iraqi banks
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Abstracts:

The Central Bank is the backbone of the banking system as a whole, and in order to maintain the banking system, one of the most important functions that the Central Bank performs is the function of supervising and controlling banks, with several tools and methods, and one of the most important of these tools is its creation of the function of a compliance observer, which obligated commercial banks to appoint a person in A bank that performs this function according to certain conditions and granting it some powers that would build a sound and compliant banking system. The function of the compliance observer is to follow up on the bank’s compliance with the instructions and decisions issued by

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Publication Date
Wed Jul 01 2020
Journal Name
The Iraqi Postgraduate Medical Journal
Prevalence and Risk Factors of Low Birth Weight in Al- Elwiya Maternity Teaching Hospital in Baghdad
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Publication Date
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Relationship between Blood Lead Levels and Hematological Parameters in Children from Al-Fallujah City in Iraq
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Environmental exposures to lead remain a serious problem in the developing and industrializing countries. Children are the highest risk aged-group for lead poisoning. This study was designed to assess lead exposure in Al-Fallujah city by analyzing blood lead levels in children and adults and to explain the relationship between blood lead levels, hematological parameters and ferritin levels in the children. The study was performed on-(90) subjects, (65children and 25 adults).Venous blood samples were taken for estimation of hematological parameters, serum ferritin levels and blood lead levels. The children group was subdivided into four groups as: group (A) (low ferritin, low Hb), group (B) (low ferritin, normal Hb), group (C) (normal fer

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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of The College Of Education For Women
Al-arbaeen Al-boldniy for Ibin Asker Historical Study
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Fortieth book is IbnAssaker mechanisms of modern books authored attention appeared amenable to the Messenger of Allah's will (Fife da upon h-d) in his emotional tempting scientists say despite his weakness and preached it save forty Hadith of year necessitated intercession and entering heaven eh Fife FA scientists 1940s h.g. Gae updated combines forty Hadith on a particular topic, authored destinations differed and collected and compiled, the first item in the 1940s that Abdul Rahman Abdullah ibn al-mubaarakmarvzishaikAssaker promised more than thirty workbook in this kind of composition topics varied between consolidation and conversations prove the Almighty Barry qualities, conversations provisions, worship, preaching, and of them only

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Publication Date
Sat Aug 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Using BIM for Optimizing the Upgrading Cost to Convert the Traditional Buildings to Sustainable Buildings in Iraq
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Abstract<p>A high percentage of existing buildings in Iraq are traditional buildings, yet there is approximately no such green building in Baghdad or other governorates. Most of these buildings require urgent upgrading to increase their performance (operationally, economically, and environmentally), also the building owners looking for identifying and implementing many of the green building measures to reduce the operational and maintenance costs of their buildings. The decision-makers need to support the possibility of achieving sustainable measures of existing building rating systems such as LEED or BREEAM, and that would require an optimization model. The goal of this study is to maximize the</p> ... Show More
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Publication Date
Thu Dec 31 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The contribution of the Environmental Audit to achieving the Sustainability of the Environmental Balance in the Sudanese Business Environment
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This study tackles the contribution of the environmental audit in achieving the sustainability of the environmental balance in the Sudanese business environment. The study aimed at clarifying the role of environmental auditing in supporting sustainable development, and to recognize the role of environmental audit in urging businesses to abide by environmental protection. It also shows how effective the environmental audit reports are, in providing the reliable data for the concerned authorities, in order to use it in making the decisions that would help in the sustainability of the environmental balance. To achieve the goals of the study, a questionnaire was developed and distributed to the registered chartered accountants in Sud

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Publication Date
Fri Dec 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Relationship Study Between Total Length with Otolith Length and Thickness in Two Fish Species: Coptodon zillii (Gervais,1848) and Cyprinus carpio” (Linnaeus,1758)
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Abstract<p>This study aimed new indications that may clarify the relationships between the total and standard lengths, and the length of the otolith, as well as the thickness and weight of these bones compared to the body weights of two different species of invasive fish in the Iraqi aquatic environment, the common carp <italic>Cyprinus carpio</italic> of the Cyprinidae family, and the common Tilapia. <italic>Coptodon zillii</italic>, from the Cichlidae family. The results showed that the otolith were not related to some of the vital characteristics of the studied fish, and there were differences in the correlation coefficient between some vital measurements with high signifi</p> ... Show More
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Publication Date
Thu Dec 26 2019
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
COMPARATIVE ANATOMICAL AND HISTOLOGICAL STUDY OF SOME ORGANS IN TWO FISH SPECIES CYPRINUS CARPIO LINNAEUS, 1758 AND MESOPOTAMICHTHYS SHARPEYI (GÜNTHER, 1874)(CYPRINIFORMES, CYPRINIDAE)
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  The present study aims to give some details about the normal anatomical and histological structure of the liver, pancreas and gall bladder in Cyprinus carpio Linnaeus, 1758 and Mesopotamichthys sharpeyi (Günther, 1874). Anatomical results revealed that the liver of C. carpio is a reddish-brown in color, located in the anterior part of abdominal cavity and dispersed between most of the intestines, which is divided into two lobes; while in M. sharpeyi the liver is light brown in color located in the anterior part of abdominal cavity and extends to the end of the intestinal tract with two lobs. The gallbladder situated in the right side of the liver in both species. Histological results in both species showed that the liver consists

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Scopus (6)
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Publication Date
Sun Nov 27 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The extent to which the Iraqi environment responds to the requirements of IAS 12 in determining income tax: بحث تطبيقي في الهيئة العامة للضرائب/ قسم الشركات
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The importance of this research comes from the possibility of achieving positive interaction between accounting and tax through the interest in setting accounting standards and adapting them to local tax legislation, as the adoption of the application of the international standard (IAS 12) for income taxes helps to measure and determine the base for income tax and may lead to an increase in the tax outcome. Through the reliance of enterprises on many accounting bases, and that the tax administration in Iraq depends on the element of personal judgment in determining the tax base, which leads to lack of objectivity in determining the tax outcome, as the impact of the accounting standard (IAS 12) on the tax base and tax outcome is one of th

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Publication Date
Tue Dec 06 2022
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of the Health Action Process Approach on Promoting the Health Behaviors of Male High School Students in Al-Rusafa District
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Objectives: The study aimed to evaluate health behavior, evaluate Health Action Process Approach, determine the effectiveness of the Health Action Process Approach based the application of program on students’ engaging in regular physical exercise.

Methodology: The research design for this study was a quasi-experimental. The study sample included high school male students, the final sample size was(160 ) Non-probability sampling (convenience sample) are chosen, (80) students study group and (80) students control group.

Results: The results show there was no statistically significant difference in the HAPA constructs among family's socioeconomic class groups and less tha

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