You Mohammed, you're prophet of God and I'm Gabriel)). With this heavenly call which Mohammed, the messenger of God (may God's mercies be on him), got and when he left Hiraa cave and after getting the aye ((read with your God's name)), a new period of mankind's history started. From that time, the greatest state was established. There was no public treasury and no public financial resources at that time. Abu Baker (God bless him) spent a lot of money to support the costs of the new mission. After Al-Hijra, the bases of establishing the Islamic state were available but it lacked administrative and financial organizing. Therefore the prophet was very keen to find Islamic system which ensures justice and availability of foundations of establishing pillars of the Islamic state. The Islamic Sharia has set the rules of financial inspection and it has had dawawin which implemented financial effective control on state’s funds and protecting it against tampering and loss. In addition, there was self-control due to the deep Islamic faith. In spite of the many differences between Islamic financial and administrative systems and the modern states at that time, but the use of dawawin for example bait al-mal, crisis diwan, correspondence and reviews diwan, al- muhtasib diwan in addition to internal control systems tightened the control on bait al-mal resources. Each one has its important role in achieving balance between the incomes and outcomes with the aim at protecting the public fund from theft and tampering. That the imposition of Islamic financial control procedures at all stages of the collection of revenues and spending to reach the target, verify and impose tight control on the performance of employees and the procedures followed and controls are still applied in modern control systems.
Background: presence of lingual vascular foramina and canals in the interforaminal regionmay increase the risk ofsurgical complications during implant placement or any surgical procedure in this area.Aim of this study is the radiological evaluation of the anatomic characteristic of the lingual foramina and their vascular canals in the anterior of the mandible using cone beam computed tomography. Materials and Methods: Prospective study including 72 Iraqi subjects (31 male and 41 female) ranging from 20 to 59 years, all subjects attended AL- Sharaa dental clinic in AL-Najaf AL-Ashraf city, scanned with CBCT from September 2016 to February 2017. Using 3dimentional and sagittal cross section to detect lingual foramina and their vascular canals
... Show MoreThe objective of present study was to compare of several methods for estimating the degree of heritability and calculating the number of genes using generation mean analysis of maize (
The research amid to find out the extent of Iraqi oil companies commitment to implement internal control procedures in accordance with the updated COSO framework. As the research problem was represented in the fact that many of the internal control procedures applied in the Iraqi oil companies are incompatible with most modern international frameworks for internal control, including the integrated COSO framework, issued by the Committee of Sponsoring Organizations of the Tradeway Committee. The research followed the quantitative approach to handling and analysing data by designing a checklist to represent the research tool for collecting data. The study population was represented in the Iraqi oil companies, while the study sample
... Show MoreUnited nation determined many basic climatic effects which affect the crust of Earth.
And the most important one is the climatic change and its effect on environmental, economic,
social, and political effects. So, the amount of rain which is considered as one of climatic
changes in Iraq should be studied.So, this research explains the factors which affect rain, its
overall average, the variation in the amounts of rain, the amount of yearly rain and variation
in both yearly and monthly rains by using standard variation and yearly fluctuation.As a
result, it is concluded that the number of rainy days doesn't mean an increase in rains amount.
And there's variation in rains amount in all study areas which is contrastive
Abstract:
Interest in the topic of prediction has increased in recent years and appeared modern methods such as Artificial Neural Networks models, if these methods are able to learn and adapt self with any model, and does not require assumptions on the nature of the time series. On the other hand, the methods currently used to predict the classic method such as Box-Jenkins may be difficult to diagnose chain and modeling because they assume strict conditions.
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The launch of the EU’s Eastern Partnership in 2009 intended to signal a new, elevated level of EU engagement with its Eastern neighborhood. Yet there remain several long-simmering and potentially destabilizing conflicts in the region, with which EU engagement thus far has been sporadic at best. The Union’s use of its Common Security and Defense Policy (CSDP) in the region and to help solve these disputes has been particularly ad hoc and inconsistent, wracked by inter-institutional incoherence and undermined by Member States’ inability to agree on a broad strategic vision for engagement with the area.
The three CSDP missions deployed to the region thus far have all suffered from this incoherence to various extents. In particu
... Show MoreIn light of the limited sources of funding suffered by the Iraqi economy, it highlights the importance of enhancing the efficiency of public expenditure, and if the measurement of the efficiency of public expenditure and identify benchmarks first step of promoting efficiency, the adoption of scientific methods of analysis imperative in promoting the efficiency. Under this framework, the focus was on the methodologies used to measure the efficiency of public spending and supply analysis with trying statement strengths and weaknesses, and make use of it in the measurement of the efficiency of public spending in the Iraqi economy. As well as devise measurable indicators take into account the specificity of the Iraqi economy and the
... Show MoreThe research problem consisted in answering the question that revolves around whether there is a relationship to the settlement of salaries with the growth of bank deposits? The research also aimed to provide some initial solutions to improve the role of salary localization, in terms of reviewing the concept of electronic payment systems, its tools and channels, and then identifying the concept of salary localization, its importance, objectives and obstacles to its application, and then analyzing the reality of the state of the settlement of salaries and bank deposits for the research sample banks, which are each of the bank (Ashur International, Business Bay, the Iraqi Middle East for Investment, the Iraqi National, Development and the
... Show MoreThis research (The families of martyrs, victims of terrorism, war operations and military mistakes opinion about Al- Shuhada`a Establishment ) came to know and diagnose the mental image the martyrs victims of terrorism carries about the performance of Al- Shuhada`a Establishment and the services it provides to them, and to monitor the contents of that image that they had regarding their privileges and rights that Al- Shuhada`a Establishment supposed to give it to them, according to their law. The research problem was represented by the main question: (What is the image of Al- Shuhada`a Establishment among the families of martyrs, victims of terrorism, war operations and military mistakes), and this research was classified within the d
... Show MoreThe photooxidative degradation process of plastics caused by ultraviolet irradiation leads to bond breaking, crosslinking, the elimination of volatiles, formation of free radicals, and decreases in weight and molecular weight. Photodegradation deteriorates both the mechanical and physical properties of plastics and affects their predicted life use, in particular for applications in harsh environments. Plastics have many benefits, while on the other hand, they have numerous disadvantages, such as photodegradation and photooxidation in harsh environments and the release of toxic substances due to the leaching of some components, which have a negative effect on living organisms. Therefore, attention is paid to the design and use of saf
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