One of the rules concerning the control of civil transactions is the rule of no harm and harm, which was enacted by our Holy Prophet Muhammad (peace be upon him and his family). Scholars singled it out by research and investigation, and classified by non-scientists independent messages, showing the status of al-Qaeda in terms of its perception, meaning, branches and results, and the importance of this rule in the payment of damage and compensation for it has been provided by the Iraqi legislator generous within the provisions of Iraqi law in all its branches of public and private, as applied The judiciary Iraq The provisions of this rule have been issued and numerous decisions have been made to compensate for the damage and to give to ev

The Schiff base (E)-2-(((2-(1H-benzo[d]imidazol-2-yl) phenyl) imino) methyl)-4-methylphenol (Lb) ligand with some metals(II) ion such as; Co, Cu, Cd, and Hg, were synthesis and characterized by the mass and 1 HNMR spectrometry for ligand Schiff base, the fourier-transform infrared spectroscop (FTIR), UV- visible and the flame atomic absorption (AA) spectrum, the CHN analysis, and the chlorine content, in addition to measuring the magnetic sensitivity of the complexes. All the complexes had octahedral geometry. The bioactivity activity for compounds against; Rhizopodium, Staphylococcus aureus, and Escherichia coli showed different efficacy towards these microorganisms

The aim of this study is to highlight on the concept of joint arrangements and projects in accordance with IFRS 11, in addition, the study also focuses on accounting standards and IFRSs which are relevant to this standard.  With a description of the legislative and accounting challenges in the Iraqi environment facing the application of IFRS 11, as well as studying the reality of accounting in such economic activity of companies operating in this sector.

In order to achieve the study objectives, the researcher conducted a comparative analysis between IFRS 11 (Joint Arrangements) and the Iraqi Unified Accounting System, In the second step, IFRS 11 is applied to the Basrah Gas Company's (research sampl

Purpose: To evaluate the effect of different surface treatments on shear bond strength between dentin and IPS e.max lithium disilicate glass-ceramic. Materials and Methods: Eighteen extracted third molars were embeded in epoxy resin. The tooth was sectioned vertically in mesiodistal direction using a low speed hard tissue microtome. The buccal and lingual surfaces of each section were ground flat using 600 grit Silicone carbide paper. Eighteen ceramic discs consisted of lithium disilicate glass-ceramic were prepared with a diameter of 4.7mm and height of 2.2mm. The discs were divided in two groups (n=10): (1) IPS e.max treated with hydrofluoric acid and Monobond Plus (MBP) and (2) IPS e.max treated with Monobond Etch &Prime (MBEP). The toot

In this study, functional and numerical response tests, which are important components in the selection of biological control agent, were carried out. In functional response trials, the amount of food consumed, attack rate (a) and handling time (Th) were calculated for each developmental period, depending on the number of preys given after 24 hours. The obtained results were evaluated with the Holling. In numerical response experiments, the development of the predator insect was examined depending on the number of preys given in certain numbers (5, 10, 20, 40 and 80) and the data were recorded. This phase of the trials continued until the individuals died. At this stage of the trials, the reproductive response of the p

Carbonate-clastic succession which includes the Shu'aiba, Nahr Umr and Mauddud formations are representing a part of the Barremian-Aptian Sequence (Wasi'a Group). The present study includes three boreholes (Ba-1, 4 and 8) within the Balad Oil Field. The study area is located in central Iraq. This field represents a subsurface anticline with a northwest to southeast direction axis within the Mesopotamian Zone. Eight types of microfacies were recognized in the succession of the Mauddud and Shu’aiba formations. These microfacies represent shallow open marine, restricted and semi-restricted, reef - back reef, deep open marine and basinal depositional environments. While Nahr Umr Formation includes two successions, the first is the upp

The Sarmord Formation is one of the overlooked formations that require more investigations than that achieved before. There are many problems in its definition, age, stratigraphy and aerial distribution. Previously in most parts of the Sulaymaniyah, it is not mapped and its outcrops combined with Balambo Formation while in the present study it is differentiated, mapped in the field on the Qaywan anticline and its problems discussed in details with a suggestion of solutions. For laboratory studies, 31 samples are taken on the Qywan Mountain (anticline) at 23 km north of the Sulaimani city for nannofossils biozonation. This study identified 19 species of the recorded calcareous nannofossils, the studied section reveals three biozones

Abu Firas al- Hamdani is one of the most prominent abbasid poets Who characterized their poetry with high artistic quality especially in his Romyate which blended the quality of feelings of grief, sorrow, longing and nostalgia that makes sensitive self conflict that stems with time from one hand and with place on the other hand. Because we are dealing with a poet lived west spatial coercive which it has been hurt him within a time conflict swinging between despair and some times patience and hope other times between the present and his painful reality also between the past and the beautiful times.
This researcher is to stand on this Romyat by monitoring effectiveness of the poetic text based on conflict between the presenc

The current study performed in order to detect and quantify epicatechin in two tea samples of Camellia sinensis (black and green tea) by thin layer chromatography (TLC) and high performance liquid chromatography (HPLC). Extraction of epicatechin from black and green tea was done by using two different methods: maceration (cold extraction method) and decoction (hot extraction method). Qualitative and quantitative determinations of epicatechin in two tea samples were investigated. Epicatechin identification was made by utilizing preliminary chemical tests and TLC. This identification was also boosted by HPLC and then quantified epicatechin in all ethyl acetate fractions of two tea samples. This research revealed the existence of epica