Since the advent of the sunrise of the immortal message, Islamic legislation has always established justice and the right guidance, and has prevented any perversion, injustice or corruption, with a divine system that called in its course the characteristics of the legislation on its general basis and its ability to develop, progressivity, and paving the way with a collective approach, accompanied by the worldly and moral punishment. When the corrupters went too far, reformers were delayed and values were missed; Mankind has been afflicted with the scourge of injustice and loss, and has lost sight of the approach that the Creator of the world has given to the people of the world, for what would guide them in their affairs sooner and later

أخذت مواضيع اللياقة البدنية من اجل الصحة تفرض نفسها على المساحة البحثية بعد ان أصبحت تكون مطلبا مهما وجواباً شافيا للعديد من المشاكل الناتجة عن طبيعة التعامل مع الحياة العصرية الراهنة ,فالإعمال التي كانت تحتاج إلى ساعات من العمل اليدوي أصبحت تنجز بفعل التكنولوجيا الحديثة بظرف دقائق وبوساطة المعدات والآلات . إن قلة حركة الإنسان وزيادة الأعباء الفكرية والضغوط النفسية والجانب النمطي بأسلوب العمل أدى إلى تحديد

في هذا البحث حضر الكاربون المنشط ذو الحجم الحبيبي في المدى المايكروي والمدى النانوي من قشور الجوز واجريت عملية الكربنة باستخدام فرن المايكرويف ومن ثم استعمل محلول (%50) من حامض الفسفوريك مع المادة المكربنة وبأزمان مختلفة (2,4,8,16,24) ساعة لتحديد الزمن الأفضل لعملية التنشيط في هذا البحث ، وبعد ذلك اضيفت نسب وزنية مختلفة من مخلفات بولي بروبلين عند زمن (8) ساعة وكانت النسب 0.05):,1 0.1:,1 0.15:0.2 ,1: (1:0.25 ,1 للمضاف البوليمري ومس

     Recently Tobit  Quantile Regression(TQR) has emerged as an important tool in statistical analysis . in order to improve the parameter estimation in (TQR) we proposed Bayesian hierarchical model with double adaptive elastic net technique  and Bayesian hierarchical model with adaptive ridge regression technique .

 in double adaptive elastic net technique we assume  different penalization parameters  for penalization different regression coefficients in both parameters λ₁and  λ₂  , also in adaptive ridge regression technique we assume different  penalization parameters for penalization different regression coefficients i

The modern business environment Witness tremendous.These developments result from globalization of markets and economic and technological openness. Those developments resulting a heightened competition between economic units and higher the costs of their products and lower their functional characteristics. They do not take into account the response to the requirements of customers. This matter commit it to search for scientific methods to help it to cope with the happening changes and improve its competitive position, The current study acquired its importance by providing significance through by applicable integrated framework to reduce the costs of products. This reduction should be without compromising their quality by using the integr

The research aims to show the relationship between the use of automated accounting systems technology and its impact on enhancing the efficiency and effectiveness of the internal control system in a sample of Bahraini universities in light of the rapid changes in the                                       electronic business environment. Automated accounting and its impact on enhancing the efficiency and effectiveness of the internal control system, and it is concluded through the analytical study of the research sample that there is a percenta

The paper attempts to find out the elements of picaresque novel in selected English and Iraqi novels. It studies these elements in Henry Fielding’s Joseph Andrews and Adil Abduljabbar’s Arzal Hamad Al-Salim. The paper is divided into four sections. The first is an introduction to the picaresque novel. It gives a definition, a historical background, and the elements of the genre. The second section studies Fielding’s novel focusing on the elements of this type of novel and how it affects the story itself. The paper follows the novel from the beginning to the end showing these elements. The third is dedicated to Abduljabbar’s novel and how the elements of picaresque genre appear in the novel and play an important role in its developm

The performance measures and traditional methods used in management accounting is no longer able to provide convenient to evaluate the performance of economic units in the modern manufacturing environment information، and so this information is more important and feasibility must be Mistohat of all the company's activities and functions، and it is a problem Find the inadequacy of information management accounting that contribute to meet the needs of the upper levels of management to cope with the problems resulting from the increased size and complexity of the business، and lack of management accounting information and methods used in the performance evaluation، which reflected negatively on the value chain activities and then on the

تقع منطقه الدراسة قضاء عين التمر وارض الساقي ضمن محافظة كربلاء  في الجزء الجنوبي الغربي منها بين دائرتي عرض (/10   °32  - /45  °32) شمالا وخطي طول (/15  °43 -/45  °43) شرقا ,وتوضح هذه الدراسة الخصائص الفيزيائية  لترب منطقة الدراسة ومن اهم العناصر الفيزيائية  التي تطرقنا اليها هي (نسجة التربة مسامية التربة، الكثافة الحقيقية، الكثافة الظاهرية، المحتوى الرطوبي للتربة، واللون) التي تؤثر بشكل كبير على خواص التربة وتتطلب