ملخص البحث:

    ان الله تعالى هو الذي خلق جميع المخلوقات ، والذي بيده الموت والحياة وان كل هذه المخلوقات تحتاج الى اوامر ، وهذه الاوامر الالهية وجهها الله لعبادة بوساطة انبياءه ( عليهم السلام) فكانوا هم اول المستسلمين والمنقادين لأوامره ، فجاءت الآيات الكريمة مخاطبة للأنبياء واقوامهم بشكل عام ولنبينا محمد (r) بشكل خاص.

اما عن المضمون البحثي فقد جاءت مادته مقسمة الى ثل

This study aimed at identifying the trend to applying the Joint Audit as an approach to improve the financial reports quality with all their characteristics (Relevance, Reliability, Comparability, Consistency), as well as enclose the difficulties that faced the auditors in the Gaza Strip in implementing the Joint Audit. In order to achieve the study aims, a measure was used to identify the trend to apply the Joint Audit and it was distributed to the study sample which is consisting of (119) individuals and retrieved thereof (99) valid for analysis, approximately (83.2%), (69) of them are Auditors, (30) financial managers and accountants. The researcher used the analytical descriptive method, and after analyzing the results, the s

In the present work, experimental tests was done to explain the effect of insulation and water level on the yield output. Linear basin, single slope solar still used to do this purpose. The test was done from May to August 2017 in Mosul City-Iraq (Latitude: Longitude: Elevation: 200 m, and  South-East face). Experimental results showed that the yield output of the still increased by 20.785% and 19.864% in case of using thermal insulation at 4cm and 5cm respectively, also the yield output decrease by 15.134% as the water level increase from 4 to 5cm, with the presence of insulation and 14.147% without it. It has been conclude that the insulation and water level play important role in the process of passive

    The experiment was conducted in the glass house in a  nursery at the growth season 2013.The experiment was designed by  the Completely Randomized Blocks Design(CRBD).The seeds of two varieties of eggplant were studied.They were : 1.Lot (Number)Melaneana  an American species,2.Aydinsiyah a Turkish species.We used three periods of water stress(1,8 ,16)days  respectively, and three concentrations of proline acid (0,50,100) ppm using three frequents for each treatment.The experiment contained 54 experimental unit.The seeds were planted on the 30th/8/2013 in the glass house of the nursery, a month later, we put the plantelet in pots with good  fertilized soil in the glass house.Some growth features were

The electrospun nanofibers membranes have gained considerable interest in water filtration applications. In this work, the fabrication and characterization of the electrospun polyacrylonitrile-based nonwoven nanofibers membrane are reported. Then, the membrane's performance and antifouling properties were evaluated in removing emulsified oil using a cross flow filtration system. The membranes were fabricated with different polyacrylonitrile (PAN) concentrations (8, 11, and 14 wt. %) in N, N-Dimethylformamide (DMF) solvent resulted in various average fiber sizes, porosity, contact angle, permeability, oil rejection, and antifouling properties. Analyses of surface morphology of the fabricated membranes before and after oil removal revealed

The research demonstrates new species of the games by applying separation axioms via  sets, where the relationships between the various species that were specified and the strategy of winning and losing to any one of the players, and their relationship with the concepts of separation axioms via  sets have been studied.

Jordan  curve  theorem  is  one  of  the  classical  theorems  of  mathematics, it states  the  following :  If    is a graph of  a  simple  closed curve  in  the complex plane the complement  of   is the union of  two regions,  being the common  boundary of the two regions. One of  the region   is  bounded and the other is unbounded. We introduced in this paper one of Jordan's theorem generalizations. A new type of space is discussed with some properties and new examples. This new space called Contractible -space.

In Libya, there are multiple sources of pollution, one of which is animal waste. The anaerobic digestion (AD) of organic wastes to produce biogas has the advantage of producing valuable, renewable energy while reducing the environmental impact of these wastes. Cowmanure have the potential to produce biogas due to their high organic content. This study aimed to study different concentrations for the feedstock (1:1 and 2:1 cow manure: water v/v) to monitor which one gives higher biogas production. A plastic tank with a capacity of 72 liters and a feedstock volume of 60 liters was used to create a pilot scale. The biogas was analyzed using a GC device at the end of the experiment in the Zawiya Oil Refining Company. The result indicated that th

The present work aims to study the effect of using an automatic thresholding technique to convert the features edges of the images to binary images in order to split the object from its background, where the features edges of the sampled images obtained from first-order edge detection operators (Roberts, Prewitt and Sobel) and second-order edge detection operators (Laplacian operators). The optimum automatic threshold are calculated using fast Otsu method. The study is applied on a personal image (Roben) and a satellite image to study the compatibility of this procedure with two different kinds of images. The obtained results are discussed.