In his study, the researcher highlighted the most important methods of authorship in the fundamentals of jurisprudence and speech. Fundamentalist rules and extraction and access method; they also distinct from each other that each has special divisions of the subjects of jurisprudence.

This study discusses the semiotic of the Islamic blazon - a related analytical study between the Islamic blazon and its visual publicity message. The aim of the current study is to explore the related relationship between the Islamic blazon and its visual publicity message. The sample is contained Five of Islamic blazon in the Mamelukes period which is between 1250 to 1517. The methodology is descriptive-analytical, and the result is that there is a clear relation between the Islamic blazon with its visual publicity message. This study's recommendation is to go towards analyzing the meanings of the cultural legacies of the Islamic civilization, and researching the implicit meanings accompanying these features leads to a deeper understand

This research tries to reveal how to manage and control the competitive edge for business by building managerial skills in various organizational levels. Our research aims at finding out the nature of various technical, human and in tellectual skills of a new president whose superiority is his competitive ness in the application field at general company for construe tioual  industriesand testing the surveyed minor and major changes through a questionnaire to collect information from officials. The sample was composed of (45) director. The data was analyzed  using some methods and statistical programs. The most prominent of these is (SPSS) that was used to extract the arithmetic mean, standard deviation, correlation coefficient

Public budget is the government's tool in achieving the objectives of economic and social development is the accounting curriculum to estimate state revenues and expenditures for years to come, as well as to have legal status as it is after the adoption of an official statement of government units to spend funds on items planned at the same time is a statement collect resources to finance these appropriations, if the primary objective of the budget initially limited to the achievement of financial and legislative control have evolved this function in the area of public administration turned attention from mere imposition of control over the money, which provides information to assist the Department to utilize available resources and prog

The research aims to determine the required rate of return according to the Fama and French five-factor model, after strengthening it by adding the indebtedness factor to build the Fama and French six-factor model FF6M-DLE. The effect of the indebtedness factor on the company's profitability and the real value of the ordinary shares calculated according to the (equivalent ascertainment) model and its suitability with the company's situation, and an analysis of the fluctuation between the market value and the real value of the ordinary stocks.

       The aim of the research is to show the extent of the impact of administrative coordination on municipal performance after the state’s tendency to implement administrative decentralization and transfer of powers (administrative, legal, financial, and technical) from the Federal Ministry (construction, housing, municipalities, and public works) to local governments (governorates), to meet local needs, And since the municipality is considered one of the local administrative institutions and most of its goal is to provide increased municipal services to citizens due to population growth and urban expansion of cities by coordinating their actions using their powers, and in order to address gaps i

The silicon carbide/carbon fiber (SiC/CF) hybrid fillers were introduced to improve the electrical and thermal conductivities of the epoxy resin composites. Results of Fourier transform infrared spectroscopy revealed that the peaks at 3532 and 2850 cm⁻¹ relate to carboxylic acid O–H stretching and aldehyde C–H stretching appearing deeper with an increased volume fraction of SiC. Scanning electron microscopic image shows a better interface bonding between the fiber and the matrix when the volume fraction of SiC particles are increased. As frequency increases from 10² Hz to 10⁶ Hz, dielectric constants decrease slightly. Dissipation factor (tan δ) values keep low a

Water is the basis of the existence of all kinds of life, so obtaining it with good quality represents a challenge to human existence and development especially in the desert and remote cities because these areas contain small populations and water purification requires great materials and huge amounts of fossil fuels resulting pollution of the environment. Cheap and environmentally friendly desalination methods have been done by using solar distillations. Passive solar stills have low yields, so in this research, the problem is overcome by connecting four heat pipes which are installed on the parabolic concentrator reflector with passive solar still to increase the temperature of hot water to more than 90°C, as a resul