The makers of strife exist in every era and time. They differ in how these temptations are created and the methods used in doing so. In our modern era, they are more; This is due to the presence of information technology and its easy availability at their fingertips, as well as the spread of social networking sites, which are rapidly spreading among ignorant groups and groups that are deficient in their use. Which led the makers of sedition to exploit these matters and create various temptations and spread them among peoples and societies. Today, we cannot predict the future of humanity in light of this huge amount of temptation. What the Holy Qur’an mentioned about the types of temptations in its noble verses and their embodiment in seve

Researchers often equate database accounting models in general and the Resources-Events-Agents (REA) accounting model in particular with events accounting as proposed by Sorter (1969). In fact, REA accounting, database accounting, and events accounting are very different. Because REA accounting has become a popular topic in AIS research, it is important to agree on exactly what is meant by certain ideas, both in concept and in historical origin. This article clarifies the analyzing framework of REA accounting model and highlights the differences between the terms events accounting, database accounting, semantically-modeled accounting, and REA accounting. It als

     Environmental Tax is deemed as one of the most important tools that can be used to eliminate the problem of oil –based  environment pollution resulted out of oil products processes and this has been significantly approved by the experience in those leading countries in the field of protecting the environment against pollution whereas oil-producing countries which are rather awkward in maintaining the environment such as Iraq , suffer from notorious environmental effects pertaining to oil product processes.

     The problem of the research is represented the increased and constant rise in the volume of the environmental pollutants resulted from the processes managed by the intern

The quality of groundwater should be improved by keeping safe water sources from contaminants in protective way by doing regular measuring and checkup before it supplied for usage. Private Wells do not receive the same services that wells supplying the public do. Well owners are responsible for protecting their drinking water. This work was carried out in Badra city, Iraq from December 2017 to May 2018, six wells water were investigated to determine the general characteristics of wells as well as studying the effect of environmental factors on the quality of water. The average of six wells were eleven parameters that is out of permissible limits were EC, Sal., Alk., TH, TDS, Na, Ca, Cl, SO₄, Fe, Zn (4402-5183 /cm, 2.76-3.9 ppt

During the study the current selection seven stations in the Zab River bottom and the Tigris River took samples a month to study the signs of bacterial contamination study coliform and colon fecal Almsobhaat and Almsobhaat Bazah and the total number of bacteria and bacterial gangrene gas causing Knkeran as well as a study to isolate and diagnose some races and types of bacterial pathogens in water or intensityusing the traditional system and the system of intestinal bacteria

Polish Academy of Sciences

This paper deals with the nonlinear large-angle bending dynamic analysis of curved beams which investigated by modeling wave’s transmission along curved members. The approach depends on the wave propagation in one-dimensional structural element using the method of characteristics. The method of characteristics (MOC) is found to be a suitable method for idealizing the wave propagation inside structural systems. Timoshenko’s beam theory, which includes transverse shear deformation and rotary inertia effects, is adopted in the analysis. Only geometrical non-linearity is considered in this study and the material is assumed to be linearly elastic. Different boundary conditions and loading cases are examined.

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The research aims to determine the role of functional alienation and its impact on Job Satisfaction in General Motors Company, that were selected to apply the field side being an important company in Iraq, the problem was research with difficulty in employees adapt and their sense of alienation in their work which is reflected negatively on the level of satisfaction with work in company searched. A questionnaire was adopted as the main tool for data collection research which included (31) items distributed on (50) employees in the company selected, on a randomly chosen and based on the statistical program ready by (SPSS). Sample of this study was the most important findings of the research are the weak management of the company i

The ration card system is a kind of support provided by the state to individuals through the provision of essential goods at subsidized prices during the period of war or crisis. For many years, the ration card was an essential source of food supplies to Iraqis, especially under the economic siege of the nineties, But after the events of 2003 and the passage of Iraq's political and economic changes required radical reforms in the ration card system according to the recipes of the International Monetary Fund. It was evident from the estimation of the demand function that the price did not have the greatest impact on this type of goods because the ration card items are subsidized by the government. There is also a

The current study aims to overcome the conflicts facing the company in its way of staying and continuing to maintain its performance excellent in light of the intense competition, which made it seek to find strong ways and links with its customers through electronic communication using electronic platforms, and this put confidence and safety in The place of suspicion and fear of not fulfilling credibility or violating the privacy, so this research comes to answer about the question:  “Can the company achieve an excellent performance by relying on the customer's electronic confidence?”.

The study followed the descriptive and analytical approaches by providing a virtual model and testing the zero hypotheses, which stipulat