The past decades have witnessed a development in the concept of corporate governance and the transformation of a concept that is limited to large companies listed in capital markets in major economies to an issue that concerns all business activities in the public and private sectors in both large and small countries. The aim of this research is to propose a guide to the mechanisms and rules of governance in the municipal institutions that contributes to the activation of the internal control system to reduce the fraud and manipulation of this activity. Institutions. The research was based on the hypothesis that the implementation of the principles and rules of governance in municipal institutions lead to the contribution of the activati

the bank sect for any country  is very important  because  its represent a major  nerve   to feed a verity economic and finance activities .development any state measure by development  banking  sets and its represent  important  factor to investors attract . and because  important  of this subject ,teen accounting rule is a specialized for it .its related by  Disclosures in the Financial Statements Of Banks and The Similar Institutions, its accredit  by auditing and accounting standard  consul in republic of Iraq.in date 10/28/1998.                      &

The simulation of passively Q-switching is four non – linear first order differential equations. The optimization of passively Q-switching simulation was carried out using the constrained Rosenbrock technique. The maximization option in this technique was utilized to the fourth equation as an objective function; the parameters, γa, γc and β as were dealt with as decision variables. A FORTRAN program was written to determine the optimum values of the decision variables through the simulation of the four coupled equations, for ruby laser Q–switched by Dy +2: CaF2.For different Dy +2:CaF2 molecules number, the values of decision variables was predicted using our written program. The relaxation time of Dy +2: CaF2, used with ruby was

Research summary

Muslim scholars have established fundamental rules for deriving rulings to be a methodology for every mujtahid who wants to extract rulings from his reliable sources, and one of the most prominent fundamental rules on which many rulings are built is the permissible and the many rulings related to it.

Leaving what is permissible on its own terms sometimes causes embarrassment and distress in some cases, so we need something that restricts it. In our Islamic law, many legal rulings are embodied in which the restriction of what is permissible is in the public interest, or to relieve embarrassment in public.

Because of the importance of this fundamentalist rule, and the difference in some

In a controversy between the intellectuals and doctors of Legal and Islamic
scholars, about the legality of medication organs and human parts, comes this
study, in order to reveal the controls of Islamic in that issue above, and to show the
effectiveness of Islam and its role, and the extent needed in the treatment of
problems intractable, and the resolution of the controversy in the case above, in
order to preserve the human dignity and the right integration of physical, and
prevents from Aptmalh, and included in the financial contracts, and to achieve that
goal, presented the study to the issue of the rule of medication and look to Islam to
him, and the rule of therapeutics in human organs, and the views of Almj

In this paper, we present a study of examples of writings that are known in the science of Semitic research compared to the texts (Jewish-Arab, Samaritan-Arabic) written in Hebrew script and texts from the Bible. We try to explain the role of these literary works in Islamic history and civilization, as one of the most important documents are the writings (Gniza), which contributed to provide a full presentation on life in the Islamic community in all aspects of life, especially religious activity and showed the sincere relationship in dealing with the other under tolerance The University of Cambridge has prepared Islamic documents and kept them in separate boxes and presented them to researchers to convey the Islamic heritage written by

Research summary

Today, the Islamic nation is going through a phase that is one of the most dangerous that it has never experienced before. This phase was characterized by the following:

The nation is divided into states and its weakness in most of its doctrinal, political, social, economic and moral aspects.
Enemies targeting the nation's faith and capabilities, and the emergence of loyalty to the enemies of the nation from some groups of society, spreading misconceptions in the Muslim community.
Spreading the spirit of rebellion in all segments of society and striving to stir up the people against the rulers and put pressure on the rulers.

All these manifestations and others require the nation's wise men

The God Almighty prefer on the Arab nation, and entrusted to carry his message to the secular world as a whole, , gave her all necessities of life in terms of location, who are the heart in the earth's surface. From this blessed place emerged the greatest civilizations and the world has ever known for it than in human history, a four empires Alsamyat

This research is an attempt to prove the scientific tendency in the Islamic philosophical heritage through a review of the most important ideas of intellectual and philosophical theories brought by the philosophers of this

This study was conducted in the Department of Employment and Loans at the Ministry of Labor and Social Affairs to indicate the importance and impact of both the empowerment and the functional flexibility in evaluating the performance of the employees. To achieve the objectives of the study, the data was collected through a questionnaire form designed for this purpose based on previous studies. Data obtained for a significant evaluation of the relationship between the components of both the empowerment and the functional flexibility with the components of the evaluation and determining the degree of importance of each component of both the empowerment and functional flexibility for the components of the evaluation by the extractio