This paper seeks to study the link between the fundamentalist evidence based on the observance of governance and interests and the ranks of the three legitimate purposes (necessary, need and detailed). The researcher followed the descriptive-analytical approach. The study reached important results, including that the measurement relates to the three ranks, but predominantly attached to measure the meaning of the need and the need, and the measurement of the semi-formal and semi-predominance improvement. Reclamation is considered by the majority of scholars to be authentic if it is related to the necessity and the need, and that it is not acceptable to improve only by a witness who recommends it. The excuses relate to Hajji and Tahini, not to necessity. The approbation is any interest that was in the sense of reasoning sent or pretexts but was contrary to the years of measurement and rules or came as a result of resolving the conflict between multiple interests or between interests and evil; so it may relate to the three ranks. Some of the tapes stated that most examples of applause were improvements, and they interpreted the improvement by caring for the best. It is true that the purposes of pilgrimage is regarded as the organizer of the images of juristic approbation;
Sustainability including renewable energy and green power, is one of the important feature in recent years due to environmental constraints and the emission of CO2 from fossil fuel. Pressure retarded osmosis (PRO) process is considered one of the effective technology for power generation. This study assessed the application of pressure retarded osmosis to produce power from Tigris River water in Baghdad City, Iraq. Spiral wound TFC membrane was tested in the PRO process with different variables. The effect of different types of draw solutions (MgCl2, NaCl, Sodium Formate, KCl, Sodium Acetate), applied pressure (0 – 7 bar), and draw solution concentration (0.08 and 0.4 M) were tested in this work. The flux, recovery, and power density for
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Linguistic taboos exist in most cultures. Tabooed words are generally being culturespecific
and relating to bodily functions or aspects of a culture that are sacred. Such words are
avoided, considered inappropriate and loaded with affective meaning and failing to adhere to.
Strict rules, often, governing their use and lead to punishment or public shame. These taboo
words can be used as a way of violating social deixis represented by four types of honorifics;
addressee, referent, bystander, and finally setting honorifics. This paper shows how these
taboo words are used in Kenneth Bernard's play La Justice or The Cock that Crew from the
theatre of the Ridiculous as means of violating social deixis in its four types. Th
A fully automatic electrothermal atomic emission spectrometry (ETA-AES) is described. This system is based on an echelle monochromator modified for wave¬length modulation which is completely controlled by microcomputer . The advantages of the system in atomic spectrometry have been discussed . Aspects of the analytical performances such as calibration ? dection limit, precision , and recovery for copper are considered . This system is applied for routine determination of copper in commercial powdered mill? by slurr>' atomization versus aqueous atomization techniques.
Most of the world is seeking attention to the agricultural sector, which occupies a distinguished economic center, including Iraq, it is no wonder that the focus is on this sector, especially in developing countries. Descriptive analysis of the sample tables of wheat and barley crops in Iraq showed that adherence to the principles and rules of total quality, including modern irrigation methods (irrigated) has a significant impact in increasing productivity, reducing costs and improving quality compared to traditional irrigation methods, so it became necessary to take agricultural economic units All procedures and means that will help in the application of the rules of total quality to promote the reality of wheat and barley cultivation in I
... Show MoreThe global trend towards the use of fair value accounting is increasing, so the current study aimed to maximize the impact of fair value application on achieving relevance and representation faithfulness of accounting information in accordance with the common conceptual framework. To achieve the objective of this study, the researcher has determined in the theoretical framework the relationship of fair value with the characteristics of relevance and representation faithfulness of accounting information and the extent of achieving these characteristics, as well as conducting a field study by preparing a questionnaire distributed to a sample of academics (50) and auditors (50) with a total number of selected participants (100) of acad
... Show MoreThe research explain the analysis of finance investments through analyze the finance tables for commercial banks, by using the pointers to indicate the limits of economical benefit for these investments, and fix the negative deviations and as well positive, for the purpose of diagnostic the negative (disadvantage) and develop the advantage deviation, For the importance of finance investments in the development operation and economical growth, further to that the finance investments is represent one of the most activities in the commercial banks in which aim the adequate incomes as a result of the commercial banks act to receipt the banks deposits and then make it growth and develop through commercial advantage o
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Autorías: Imad Kadhim Khlaif, Talib Faisal Shnawa. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 1, 2022. Artículo de Revista en Dialnet.
This research aims to clarify the importance of an accounting information system that uses artificial intelligence to detect earnings manipulation. The research problem stems from the widespread manipulation of earning in economic entities, especially at the local level, exacerbated by the high financial and administrative corruption rates in Iraq due to fraudulent accounting practices. Since earning manipulation involves intentional fraudulent acts, it is necessary to implement preventive measures to detect and deter such practices. The main hypothesis of the research assumes that an accounting information system based on artificial intelligence cannot effectively detect the manipulation of profits in Iraqi economic entities. The researche
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