Praise be to God, Lord of the worlds, and prayers and peace be upon our master Muhammad and his family and companions until the Day of Judgment.
The words of God Almighty are for the sake of the greatest and greatest speech, and the scholars, may God have mercy on them, raced.
To dive into knowing the word of God and what he intended, so they wrote in it the literature and collected works in it, and explained it to those after them.
And when the noble companions, were extremely eloquent and eloquent, because the Holy Qur’an was revealed in the language of the Quraysh, and all the Arabs knew their language, they understood the Holy Qur’an and applied it practically in their lives, and the Prophet explained to them the rulings that they had not understood, but that was a little, otherwise the original They understood the Qur’an softly.
When the astrology entered the Muslim countries by mixing with other nations and civilizations, people needed to clarify the meanings of the Qur’an and its beauties and its verses and surahs, so Islamic scholars, may God have mercy on them, began to interpret the Holy Qur’an and facilitate its meanings, and that was by transferring hadiths from the Prophet that explain some of the verses, or transferring antiquities from Companions in their interpretation of the Noble Qur’an, or the words of their followers, then the back of the so-called interpretation of opinion, and this has appeared among the good predecessors in the past, so they differed between what is prohibited and agreed.
And the interpretation of opinion is: the interpretation based on the diligence of the companions of the companions and those who came after them from the pious scholars who are astute, and they who took from the breadth of their knowledge of the language and their familiarity with the principles of Sharia and their understanding of the spirit of Islamic call, they took from this as a means of scrutiny and graduation and eliciting detailed opinions and explanations of issues mentioned in the Qur'an by way of reference To it or to its totality, and this has opened the door to thinking and reflection in the verses of God and not confining themselves to its phenomena, and to the views of the predecessors in their interpretation - only - but they have tried to strive and deepen their understanding, and extract the precise meanings that are contained in them so that this ijtihad does not contradict the spirit of the law And its goals.
What is meant by the school of rationality here is that which seeks to reconcile the texts of Sharia with human thought, which is the product of the human mind, so that it does not deviate from the scope that is consistent with the spirit of the law and the phenomena of texts.
This study showed the basic features of corporate tax in Iraq by showing what was in the Income Tax Law in force .The study aims of this to indicate the role of tax corprates in tax revenue and then the possibility of strengthening the revenue of this tax as an important source of local funding sources in the form that is with him reduce dependence on oil revenues to finance the general budget in Iraq, the risks and the study found a number of conclusions from the most important: that the corporate tax comes in the introduction to the components of the income tax structure in terms of relative importance and formed a revenue source of prime The gross proceeds of the income tax in Iraq, where it contributed to more than a quarter of that
... Show More
Twelve pends were selected and distributed on three verticals transects paths on the Tigers river in Al Rasheed county.Passing through land covers, that classified and covers the whole region. Based on the 8 Landsat of the year 2015. It was oriental classified by using Erdas 10.2 . The pedons were distributed on the area of each varicty of these classes. the series of soil according of the transect series (DW74,MMg,DMu6 , Df96) respectively were represented P1 , P2 , P3 , P4 .
The second transits series(DM97,MM5,DM96,DF115) respectively were represented P5 , P6 , P7 , P8 .The third transits series(DM46,MMg,MF12,MM11) re
... Show More
Since the beginning of the twentieth century, the art of composition has witnessed major transformations that accompanied the transformations that occurred in the cognitive field. The plastic artists rejected the prevailing artistic line, and sought to create a new artistic format that accommodates the new social and cultural problems. So was the announcement of the era of modernity in the late nineteenth century, with the birth of the impressionism movement that gave a place to challenge all that is familiar. . And he drew the attention of the researcher, and for that he chose the research title (Characteristics of Modernity in the Works of Saleh Al-Jumayyi (Analytical Study)) The researcher divided the research as follows:
Methodolo
The success of any media work in our contemporary life is based on proper planning. Television in Iraq is like any media outlet that adopts clear planning and programming in order to achieve the goals set in the news, entertainment, education. Iraq TV relies on four programming plans in one year (short term), but we often receive central instructions directly from the Minister of Information ordering to cancel the program plan and what was scheduled for broadcast to be finally replaced by alternative or emergency program associated with an incident, occasion or important news, these programs are all called (emergency programs).
In this present research we will be dealing with these programs as well as the extent of their impact o
... Show More
An experimental study is carried out on the effect of vortex generators (Circular and square) on the flow and heat transfer at variable locations at (X = 0.5, 1.5, 2.5 cm) ahead of a heat exchanger with Reynolds number ranging from 62000< Re < 125000 and heat flux from 3000 ≤ q ≤ 8000 W/m2 .
In the experimental investigation, an apparatus is set up to measure the velocity and temperatures around the heat exchanger.
The results show that there is an effect for using vortex generators on heat transfer. Also, heat transfer depends on the shape and location. The circular is found t
... Show MoreThe research has been concerned with the modalities of foreign trade payments (foreign trade financing), and made an accounting comparison between them to choose the best way to pay for the imported goods (payment of the real values of imported goods), given the importance of the impact of this activity on the national economy of all countries of the world, especially Iraq for the adoption of a very large amount of imported goods to meet the requirements of the people, which require the flow of huge amounts of foreign currency outside Iraq to pay for these goods, and therefore dealing incorrectly with it leads to the destruction of the national economy and the spread of a number of negative social and economic phenomena of
... Show More
A composite section is made up of a concrete slab attached to a steel beam by means of shear connectors. Under positive and negative bending moment, part of the slab will act as a flange of the beam, resisting the longitudinal compression or tension force. When the spacing between girders becomes large, it is evident that the simple beam theory does not strictly apply because the longitudinal stress in the flange will vary with distance from the girder web, the flange being more highly stressed over the web than in the extremities. This phenomenon is termed "shear lag". In this paper, a nonlinear three-dimensional finite element analysis is employed to evaluate and determine the actual effective slab width of the composite steel-concrete
... Show More
(6)
Language Teaching & Leaning Problems at the Iraqi university level: Image & Reality
The aim of the research is to identify the extent of the ability to ensure the integrated reports by the auditor in verifying the credibility of these reports, and their implications for the benefit of all parties dealing with the economic unit, as well as measuring the impact of the assurance procedures followed by the auditors and their role in confirming these reports.
The research methodology was designed after studying the previous literature related to the research variables, and then the relationship between these variables was tested, through the use of a questionnaire list. A questionnaire targeting the community of auditors in the local environment, and the results of the study wer
... Show More
(1)
ABSTRACT
The research aims to identify the role of scientific planning of inventory by determining the quantity of economic demand and the number of times of purchase and associated annual total costs to achieve a sufficient and appropriate level of inventory . The research was based on the case study methodology. Materials of increasing demand in the Institute of Technical Management and knowledge of the degree of conformity of the procurement plan with the standard indicators adopted in a scientific method ,its include economic order quantity and number of purchasing times .
one of The main results of the research was the existence of a large difference between the quantity of the economic purchase of ea
(1)