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.
The increasing requirement and use of dental implant treatments has rendered dental implantology indispensable in dentistry. The aim of this study is to determine the optimum concentration of calcium silicate to be incorporated into a polyetherketoneketone (PEKK) matrix used as an implant material to enhance the bioactivity and mechanical properties of the composite compared with unmodified PEKK. In this study, different weight percentage (wt%) of micro-calcium silicate (m-CS) is incorporated into PEKK with ethanol as a binder. Subsequently, the mixture is dried in a forced convection oven at 120°C and poured into customized molds to fabricate a bioactive composite via compression molding (310°C, 15 MPa, and 20 min holding time
... Show MoreIn this study, investigations of structural properties of n-type porous silicon prepared by laser assisted-electrochemical etching were demonstrated. The Photo- electrochemical Etching technique, (PEC) was used to produce porous silicon for n-type with orientation of (111). X-ray diffraction studies showed distinct variations between the fresh silicon surface and the synthesized porous silicon surfaces. Atomic force microscopy (AFM) analysis was used to study the morphology of porous silicon layer. AFM results showed that root mean square (RMS) of roughness and the grain size of porous silicon decreased as etching current density increased. The chemical bonding and structure were investigated by using fourier transformation infrared spec
... Show MoreThe anatomical study showed the epidermis leaves of Ricinus communis L.glabrous and withparacytic pattern, also the midrib of leavescomposedfrom a pyramidal shapearea with a circular tip like ascamel humpfrom the upper side consisting of supported collenchyma tissue, and the cross section of leaf petiole formed as an ovate shape as for the cross section of stem was a circular, also observed many druces crystaland aleuron grains that are spread in the cortex area. Pollen grain appeared under a scanning electron microscope that tricolporate, either the surface pattern was reticulate and the shape of pollen grain prolate spheroidal to subprolate
This paper introduces the concept of fuzzy σ-ring as a generalization of fuzzy σ-algebra and basic properties; examples of this concept have been given. As the first result, it has been proved that every σ-algebra over a fuzzy set x* is a fuzzy σ-ring-over a fuzzy set x* and construct their converse by example. Furthermore, the fuzzy ring concept has been studied to generalize fuzzy algebra and its relation. Investigating that the concept of fuzzy σ-Ring is a stronger form of a fuzzy ring that is every fuzzy σ-Ring over a fuzzy set x* is a fuzzy ring over a fuzzy set x* and construct their converse by example. In addition, the idea of the smallest, as an important property in the study of real analysis, is studied
... Show MoreBackground Anorectal carcinoma includes the anal margin, the anal canal, and the lower rectum. The incidences of anal tumors represent 1.4 % of all gastrointestinal tumors.
Patients and methods Our study is retrospective and was conducted at Baghdad Medical City. Patient’s data were collected from the medical records through a predesigned sheet that included the following information: demographic data, medical history, past-history, presenting symptoms, pathological data, and treatment details.
Results The median age was 49 years. As regard tumor extension, 85.71 % of patients had anal disease, while anorectal cancer was encount
The research aims to shed light on the impact of the application of the electronic services system on electronic banking activities in a sample of Iraqi banks, as investment in technology is the most important factor for the success and future growth of administrative companies in general, and banking in particular, as global economic developments in the field of Technology has led the majority of banking sectors in the world to undergo deep reforms and radical changes in the entity of their systems and mechanisms to confront competition and keep pace with economic changes, as the concept of banking services and its diversity changed with it, especially since persistence in the traditional approach no longer gi
... Show MoreThe study was carried out in plant tissue culture laboratory, University of Baghdad during the period 2017-2019, as factorial experiment in complete randomized design, to study the effect of PEG at (0, 2, 4, 6 and 8%) on physiological and chemical changes in callus of three sunflower (Ishaqi 1, Aqmar and Al-haga) induced by the cultivation of the young stem in vitro under water stress. The content of callus cells of SOD, POD, CAT and APX enzymes as well as total dissolved carbohydrate were determined as indicators to determine the effect of PEG in callus tissue cells cultivated on medium equipped with the PEG concentrations. The results showed that cultivars were differs significantly, and A-haja variety was superior in increasing SOD to 12
... Show MoreThis article deals with the influence of porous media on helical flows of generalizedOldroyd-B between two infinite coaxial circular cylinders.The fractional derivative is modeled for this problem and studied by using finite Hankel and Laplace transforms.The velocity fields are found by using the fundamentals of the series form in terms of Mittag-Lefflerequation.The research focused on permeability parameters , fractional parameters(
The banking performance and deposits attraction are considered to be of great importance in banks management, also the banking performance is one of the indications that measure the ability of satisfying and full fill the banks goals and the range of approach and move away from those goals, Also there are some important factors that affects on deposits, such as financial performance ,The aim of the research is to measure and analyses the banking performance and showing its effective impact and its relation in attracting deposits.
For the satisfaction of the research goals a smple was selected from the Iraqi banks which represented in five private banks were their data been analyzed between the periods 2009 to 2013 ,th
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