Provisions related to nails in Islamic Fiqh

The research aims to shed light on the obstacles that hinder the use of taxpayers' commercial books covered by provisions of the amended commercial book-keeping system No. 2 of 1985 and ways to address these obstacles. On this basis, the main null hypothesis was formulated that there is no statistically significant relationship between the obstacles to the adoption of the commercial books and taxable income.

The research data were collected on the base of three applied case studies of registered taxpayers in the General Commission of Taxes, GCT, together with the use of a questionnaire distributed to a sample of taxpayers ( companies ). The collected data were analyzed, the result  were presented  and the hypothesis was

This work studies the role of serum apelin-36 and Glutathione S-transferases (GST) activity in association with the hormonal, metabolic profiles and their link to the risk of cardiovascular disease (CVD) in healthy and patients' ladies with polycystic ovary syndrome (PCOS). A total of fifty-four (PCOS) patients and thirty-one healthy woman as a control have been studied. The PCOS patients were subdivided on the basis of body-mass-index (BMI), into 2-subgroups (the first group was obese-PCOS with BMI ≥ 30 and the second group was non-obese PCOS MBI<30). Fasting-insulin-levels and Lipid-profile, Homeostatic-model assessment-of-insulin-resistance (HOMA-IR), follicle-stimulating-hormone (FSH), luteinizing-hormone (LH), testosterone and

The research aimed to study the job satisfaction of the staff of the Federal board of supreme Audit and its relation to the effectiveness of their performance, The questionnaire was adopted as a main tool in the collection of data and information from a random sample of (54) employees of the Federal board of supreme Audit. In light of this, the data were collected and analyzed and the hypotheses were tested using the statistical program (SPSS).

The researchers reached a number of conclusions, the most important of which were: (1) the respondents' response to the variables of job satisfaction and the effectiveness of the performance were medium; (2) there was a significant relationship between job satisfaction and performance effe

The research aims to; identify the management of conflict as perceived by secondary school managers toward the directors of directorates of education in wassat province, identify functional performance as perceived by secondary school managers toward the directors of directorates of education in wassat province. Besides, explore the relationship between Conflict management and functional performance among the directors of directorates of education in wassat province. A descriptive approach deemed more appropriate with study design. As a tool to collect the data of current research, the author used a questionnaire. Spss tools were used for data analysis

Abstract:

Purpose\The researcher paper aims to determine the impact of information technology on the job performance, for Iraq private ban as through the use of technology dimensions of job performance.

The aim of this research: this study aims to discuss the importance of information technology and its role in achieving job performance and its impact on the Iraq banking sector design/ methodology/ approach used entrance design/methodology/approach- pilot, the questionnaire was used to collect data in order to develop a model to measure reliably and correctly to the variables of information technology and job performance, and hypotheses were tested through the use of some statisti

This study included isolation and characterization of extremely halophilic bacteria from Al-Massab Al-Aam region in South of Iraq Fifty isolates were identified by using numerical taxonomy 40 strains belonged to the genus Halobacterium which inclucted Hb. halobium Hb. cutirubrum Hb. salinarium Hb. saccharovorum Hb. valismortis and Hb. volcanii. Ten strains belonged to the genus Halococcus which included Hc. morrhuae Hc. saccharolyticus. Growth curves were sensitive mutants determined for wild type and salt Generation time in logarthmic phase was measured and found to be (10.37 2hr 7 0.59) for Hb. salinarium / 18 (6.490 hr 0.24) for Hb. cutirubrum / 32, (6.700 hr + 0.488) for Hb. valismortis / 20, (11.243 hr + 0.96) for Hb. volcanii / 7. (7

Abstract :

    In view of the fact that high blood pressure is one of the serious human diseases that a person can get without having to feel them, which is caused by many reasons therefore it became necessary to do research in this subject and to express these many factors by specific causes through studying it using (factor analysis).

  So the researcher got to the five factors that explains only 71% of the total variation in this phenomenon is the subject of the research, where ((overweight)) and ((alcohol in abundance)) and ((smoking)) and ((lack of exercise)) are the reasons that influential the most in the incidence of this disease.

Research on the role of organizational change in easing the organizational conflict focuses for being one of the important topics and relatively modern and which have a significant impact on the future of organizations, so this study was to identify the relationship and the impact of organizational change and of deportation (technological, organizational structure, human resources, the change in the task) at the organizational conflict in the Earth company link Iraq, in order to reach the goals of the research, it has been the development of a questionnaire distributed to a random sample of (100) composed employees from managers and heads of departments and the people and staff at the Earth company link Iraq, the study found: the

Fraud Includes acts involving the exercise of deception by multiple parties inside and outside companies in order to obtain economic benefits against the harm to those companies, as they are to commit fraud upon the availability of three factors which represented by the existence of opportunities, motivation, and rationalization. Fraud detecting require necessity of indications the possibility of its existence. Here, Benford’s law can play an important role in direct the light towards the possibility of the existence of financial fraud in the accounting records of the company, which provides the required effort and time for detect fraud and prevent it.