The term of ability (Al qoudra) is of the common terms which used by speech scientists to relate to one of the important verbal issues which called “Fate and destiny”. the issues of fate and destiny has been raised by Muslims since the dawn of Islam and It was researched among speech scientists, there are many opinions about this issues as the man can do or leave anything or he forced to do something that mean he hasn’t ability.

Also the term was used by jurists and they mention to the ability conditions (Assigning the Divine) and when this conditions are not available that means the man is not commissioning, the conditions are Mind, puberty and other conditions which mentioned in the books of jurisp

Environmental education is considered as process of getting Humans in communication with this environment and all its various resources. such process requires acquiring knowledge about the environment that com help humans understand their correlative relations with the environmental elements on one hand and among the environmental elements themselves on the other . Besides, such a process requires developing human skills that help them participate in developing environmental circumstances. Therefore environmental education is responsible for perspective and cultural development that governs human behavior. Regarding their environment and stimulating tendencies and interests towards the environment , let alone helping humans acquire the c

The research aimed at identifying  the level of Acute stress disorder  and orientation towards supplication among the wives of the martyrs and knowledge of the two levels according to the age groups, academic achievement and profession. Sample of (72) wife of a martyr, and the results of the research indicated that the wives of the martyrs have symptoms of distress disorder and have adherence to the supplication to alleviate that disorder, as well as the results indicated that there are statistical differences in distress disturbance according to the variable of age groups, the profession variable and the variable of enrollment The academic year. As for the measure of the trend towards supplication, there are no statistical dif

This study aims to demonstrate the role of artificial intelligence and metaverse techniques, mainly logistical Regression, in reducing earnings management in Iraqi private banks. Synthetic intelligence approaches have shown the capability to detect irregularities in financial statements and mitigate the practice of earnings management. In contrast, many privately owned banks in Iraq historically relied on manual processes involving pen and paper for recording and posting financial information in their accounting records. However, the banking sector in Iraq has undergone technological advancements, leading to the Automation of most banking operations. Conventional audit techniques have become outdated due to factors such as the accuracy of d

The research seeks to find the relationship between psychological flow and futuristic thinking among postgraduate students. To this end, the researchers have made up two scales: one scale to measure the psychological flow which consisted of (32) items and the other to measure the futuristic thinking included (39) items which were distributed into three domains. As to collect the required data, the two scales had applied on a sample comprised (200) postgraduate students. The findings revealed that there is a correlation between psychological flow and futuristic thinking. The researcher recommended the coming studies take the relationship between psychological flow and psychological happiness.

Abstract

   It is clear to everyone how important it is to implement transactions electronically, as it facilitates the provision of services to beneficiaries, whether individuals or institutions, to achieve many benefits that are not exclusive to the beneficiary or the applicant, but extends to the governmental and international bodies. And the number of users has reached millions since its emergence in 1995, because the concepts of electronic transactions have great advantages for the economy in general and the banking sector in particular, so cooperation in various fields with the aim of becoming an information society has become paramount, It allows customers to pay money to any company they want t

Evolution has become a feature of this era because of the speed that makes it open multiple horizons and many to identify everything that is new in different areas and also characterized by the competitive position of emotional attitudes changing depending on the positions of winning and defeat, and the use of training methods are the most important pillars of the game of wrestling, The methods contribute to raising the level of the wrestler and refining his physical and skill potential. The problem of the research is that the shooting exercises from above the chest are very important in Roman wrestling and can be terminated by the player. Through very personal interviews for coaches and concluded that there is a weakness in the level of fl

The adsorption process of 5-Fluorouracil (5FU) drugs on Aluminum nitride nanotubes surface (AlNNTs) have been evaluated through density functional theory (DFT). The DFT results show that the interaction of AlNNTs with the F atoms of 5FU drugs is strong due to the fact that the amount of adsorption energy was about − 29.65 kcal.mol−1. Conversely, the interaction of the 5FU through O atoms with the AlNNTs was weaker due to the lower value of adsorption energy. Also, based on the values of Gibbs free energy, the 5FU adsorption on the surfaces of AlNNTs was spontaneous. In addition, based on natural bond orbital (NBO) analysis, the direction of charge transfer was from fluorine’s σ orbitals of the drug to nitrogen’s and aluminum’s n*

The international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards. The reality of the situation refers to the failure to inform the auditor in Iraq in  many areas, including: Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obt