Abstract:

The six Arab Gulf states (Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, UAE) play a vital role, especially with its geographical location and natural  resources (oil and gas) as well as other cultural and civilizational elements, in achieving  global economic balance and more specifically global energy security, naturally  because of  these countries have a comparative advantage in the field of fossil energy (oil and gas), thus this sector becomes more attractive for local and international investments alike. Being  the energy sector a leader sector in the economic development process, and the basic factor to achieve savings and financial surpluses in thes

Our creator has honored human beings and granted them a noble place, the provisions of the Islamic system are designed to strengthen and consolidate this dignity and respect. Since women are human beings, they have their respect, status and dignity. There are some prophetic sayings concerning women that may be understood as contrary to this value, the value of dignity and respect for human beings. One example is the Hadith of a woman cutting off a man’s prayer if she passed in front of his prayer. The study examines this topic and presents answers for it.

In dealing with the subject, the study followed the descriptive, analytical and deductive approach of mentioning legislative texts, analyzing them and deducing

Abstract

Indeed, being busy with the understanding of religion is the best sort of worship that the almighty God has given each period of time a number of scholars and wise men. They receive what has been passed down to them from their great ancestors, and those who are willing to learn will learn, their students preserve their knowledge through teaching and writing. Thus, the scholars were pioneers in this field due to the value and importance of their knowledge. They have strived in learning, explaining, and writing new subjects.

One of those scholars is sheikh (Abdulrahman Al-Penjweni) who passed away 1319 AH in one of the villages of the city of Sulaimani in Iraq. He was one of the wisest scholars, a br

Purpose: The study aims to investigate the extent to which material and non-material requirements are available in applying budgeting programs and performance in Iraqi governmental companies that are not aimed at achieving profits. whose activities are limited to providing services of public interest. This is done by studying the extent to which the requirements of each stage of preparing the programs and performance budget can be met.   Theoretical framework: The process of evaluating financial performance is the main objective of all economic units, whether they are governmental or private economic units. Budgets contribute to the evaluation process by analyzing deviations in the application. The study includes an analytical pres

It has mixed views on the concept or the role (Portrait) carving human faces across historical periods. The counting and historical document recording profiles for individual, promised impression represents promised impression represents the importance and greatness of personal without attention logs features and individual features, and in all cases the (portrait) was working for celebrated personality, glorifying and out of respect for his role heroic or reputation or social status.
But if we intend carving human faces one varieties of art in sculpture became necessary for us to proceed from the statement which affirms "The requirement of art to be liberated from their recovery forms as they are in the outside world" and here we beg

قياس وتحليل تأثير صدمات أسعار النفط الخام على راس المال البشري في العراق للمدة (1970 – 2021)

The aim of this study was to know the inhibition activity of squeezed grape waste extract on Bacillus stearpthermophilus by using three different tempretures degree 40, 60 and 80c, in order to reduce the time exposure of food for preservation. This study include two branchs: First: isolation and identification of Bacillus stearothermophilus from soil, 5 sample were collected from the soil of the college agriculture/Baghdad university. Samples were cultured on nutrient agar, microscopic and culturing tests were conducted and many biochemical tests were done. The isolates were cultivated at 55 c and 65 c for differentiate it from Bacillus coagulans which is can^'t grow at 65 c^o. The c

Objective: The aim of this study was to evaluate the effect of pumice, burning investment material
and black sand on the surface roughness of heat cure acrylic resin.
Methodology: Sixty specimens were prepared from pink heat cure acrylic resin, the specimens
where grouped into; 20 specimens which polished with pumice and water (control group); 20
specimens which polished with investment material (after burning it) and water; and 20 specimens
which polished with black sand and water. The average surface roughness of specimens after
polishing procedure had been determined by profilometer (surface roughness tester).
Results: Through the application of ANOVA and LSD tests, the result of this study showed that there
wa

The research aims at the identity of the accounting information and its characteristics, and then to study the possibility of using accounting information in rationalizing the decisions of capital expenditure. The study relied upon the descriptive analytical approach it is suitable to the nature of this study, the hypotheses of the study were tested by using a number of statistical methods by relying on statistical package program (SPSS), and the research concluded that the companies listed in Khartoum Stock Exchange using accounting information in the comparison between investment alternatives available and estimating the number of years required to recover of the investment cost, the challenges that cause weakness in using the

The research aims to determine the role of the practices of green human resources management in achieving requirements of environmental citizenship in the workplace, the General Company for Vegetable Oils was chosen for the application of field-side of research which represent one of the important industrial companies in Iraq, which suffers from poor Green human resources management applications, which reflected negatively on the development Environmental citizenship among Employees. The questionnaire use as a tool to collect data and information as well as field presence of the researcher, The research sample included (30) managers of departments and Division ,and through using statistical program (SPSS) the data has been analys