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Praise be to God, Lord of the worlds, and prayers and peace be upon our master Muhammad and upon his family and companions as a whole.
    The topic of attention was drawn to the attention of the speakers, as it made me ponder it carefully, and my goal in that is to know the reason for the interest of the speakers and their care for it, and to clarify from their books the purpose of making this topic one of the advanced investigations with them.

     The idea of ​​writing a paper on the subject of consideration was not absent from my thinking, because I saw the attention of speakers on this issue, as they made it one of the first issues that they deal with studying in their works because they relate to faith in God, glory be to Him, and is linked to the method of inferring the existence of God Almighty which includes meditation on the effects of existence, as Looking at the speakers means that the person charged with the evidence looks at the evidence to move to the science in terms, meaning that you follow the evidence, reflect on it, and observe the effects of work that leads to knowledge of the existence of the mastermind creator. Sorcerer E, and the maker of the author.

     Hence you realize the importance of this topic, and for this reason the speakers expanded its research in terms of stating linguistic and idiomatic meaning, as well as in many other ways, as they discussed the necessity of commissioning in order to arrive at the knowledge of God, glory be to Him, knowledge of His attributes, what he must and impossible to do, and they answered Through this topic, there are many questions related to the matter of consideration, including: Is the commissioning of consideration binding on the public or is it restricted to the private? Is looking useful science or not benefit it? Is knowledge of God Almighty obligatory, or not? What is the origin of this obligation? Is it Sharia or the mind? And other matters related to vision.

     The speakers were not satisfied with that but rather answered all the objections and problems presented by their violators, opposing the evidence that the speakers used to infer and relied on in the ruling that consideration must be given whether these objections are directed to the legal texts inferred or to the consensus that was said or to the mental rules that supported Forensic evidence and consensus.
    That is why I found it appropriate to stand with the phrases of the speakers in an attempt to rearrange and facilitate them, enlightened by the sound scientific method and the sober research context. An approach that combines the Qur’anic statement and the verbal report, so I made my research tagged (the topic of looking at speakers), which includes an introduction, two articles, and a conclusion ..

                                  And Praise be to Allah, the Lord of the Worlds

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Publication Date
Thu Dec 31 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Electronic payment methods used for salary resettlement and its impact on improving the mental image of customers: an applied study of the opinions of a sample of (private) commercial banks 'customers contracting with the Ministry of Higher Education and Scientific Research to localize employees' salaries
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The research seeks to identify the contemporary events that face the use of electronic payment methods to localize the salaries of state employees and its impact in enhancing the mental image of customers, and to achieve this purpose from the fact that a questionnaire was designed and distributed to an optional sample of (31) individual customers (employees) dealing With the researched private banks, it has been analyzed and reached a number of conclusions and recommendations, the most prominent of which is the lack of modernity of electronic payment methods by customers, which is reflected in the mental image of customers and the achievement of their satisfaction, in the Emiratization project for salaries needs an advanced leade

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Publication Date
Tue Feb 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
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Crossref
Publication Date
Wed Sep 08 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of financial leverage on the market value of the shares of Iraqi commercial banks: An applied research in the Bank of Baghdad for the period (2010-2019)
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The aim of the research is to know the effect of financial leverage on the market value of the stock by applying it to a sample of private Iraqi commercial banks listed in the Iraqi Stock Exchange for the period (2010-2019) and to show the extent of that effect, based on the bank’s annual reports for the mentioned period through the use of financial leverage ratios represented b (Equity multiplier, cash balance ratio), its discussion, analysis, description, inferential description, and testing of research hypotheses,

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Technical requirements for the application of economic intelligence and its impact On the dimensions of strategic success of banks: An applied research on a sample of Iraqi banks private
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Publication Date
Sat Feb 01 2020
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           The study aims at investigating the quality of internal auditing and its impact on nature, timing, and procedures of external audit, based on international auditing standards, in particular ISA (610). The standard ISA (610) requires the external auditors to assess independence, the scope of internal audit unit, competence, and due professional care of internal auditors as indicators that reflect the quality of internal audit performance before deciding to rely on internal auditors.

The sample of this study consisted of external auditors in Iraqi Solidary Companies for Auditing. A questionnaire was distributed to them via e-mail

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Crossref
Publication Date
Tue Oct 01 2019
Journal Name
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Using the Abbreviated Version of Modification of Diet in Renal Disease Formula as A Primary Estimate for the Prevalence of Undiagnosed Chronic Kidney Disease in Patients with Acute Stroke
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Results :The study included 38 male and 39 females
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Publication Date
Thu Dec 31 2015
Journal Name
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Design and Construction of Electrical Magnate to Study its Efficiency and the Optimum Parameters to Produce Alkaline Magnetic Water and Treating the Sea Water to be Suitable for Irrigation
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Abstract

Electrical magnate  was designed and constructed,  the optimum Magnetic flux  and the effect of time on the physical properties of the alkaline (magnetic water) produced from the bottled drinking water [the total dissolved solids (TDS) or the electrical conductivity, and pH] were studied, to simulate ZamZam water in Mekka Saudi Arabia. Also, the efficiency of magnetic field from this designed electrical magnate in decreasing the TDS of sea water (of 1500 ppm NaCl Content), to convert it to water suitable for irrigation (TDS<1000 ppm) was investigated in this work.The results show that the magnetic flux from our designed electrical magnate in the range of (0.013- 0.08) Tesla and 30 minut

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Publication Date
Wed Aug 27 2025
Journal Name
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A Clustering Technique Based on the Hard K-Means (H.KM.) Method to Determine the Governorate That Have More Influence for Spreading COVID-19 in the Kingdom of Saudi Arabia
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Scopus Clarivate Crossref
Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of fraud detection skills in the settlement of Compensatory claims for the fire and accident insurance portfolio: An applied study in the national and Iraqi insurance companies
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