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jrashc-461
رفع التعارض بين أدلة أقسام الحكم التكليفي ونماذج من التطبيقات الفقهية
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الحمد لله الذي أمر عباده بكل خير واجب أو مندوب ، ووعدهم بالثواب على قليله وكثيره بقوله (فَمَنْ يَعْمَلْ مِثْقَالَ ذَرَّةٍ خَيْرًا يَرَهُ) سورة الزلزلة ، الآية ، ( 7 ) ونهاهم عن كل شر محرَّم أو مكروه وتوعدهم بالعقاب على كل محظور جليله وحقيره ( وَمَنْ

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Publication Date
Thu Feb 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of educational institutions and regulatory bodies to reduce the financial and administrative corruption
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This research seeks to clarify the regulatory and educational role of the regulatory and educational institutions in reducing the phenomenon of financial and administrative corruption as a dangerous phenomenon of the communities, as it touched search kinds of financial and administrative corruption and the causes and effects, as well as to the role of educational institutions in reducing this phenomenon, and finally between experiments some SAIs and accounting Arab and foreign countries on how to reduce the phenomenon of financial and administrative corruption.The research aims to several targets which shed light on the role of educational and supervisory institutions in reducing corruption, a statement origins and evolution of and justi

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Publication Date
Thu Aug 31 2023
Journal Name
Journal Of Legal Sciences
Industrial Property Licensing Contracts are Exempted from Ban in Accordance with USA and European Law
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Intellectual property rights of all kinds، and their nature، are considered a tool in the hands of their owner that enables him to monopolize the benefits that you confer on them without any dispute or mediation from anyone. Intellectual property on its intellectual product، and preventing others from exploiting it without obtaining the permission of its owner All of this is reflected positively on the progress of the industrial and commercial field، and this justifies the protection provided by the laws regulating intellectual property rights to its owner، whether at the national or international level، and with our recognition of the right of the owner of intellectual property rights to enjoy the exclusive use of his right، and

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Publication Date
Wed Jan 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
Estudio traductológico del relativo "que" del español al árabe A study in the translation of relative pronoun (que) from Spanish into Arabic language
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The scope of the world of translation is an area filled with different types of translations, whether translations of scientific, social, political or economic in addition to the other types are endless, but the translation problematic grammatical that may confront us if we proceed to translate any subject are important issues that must Translator whether translators or interpreters that puts it into consideration and attaches great importance to the translation is very clear and without any ambiguity. One of these forms of grammatical task is to translate the relative pronoun (que) from Spanish into Arabic language, which revolves around the subject of this research.

    The relative pron

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Publication Date
Mon Jan 01 2024
Journal Name
مجلة الدراسات المستدامة
The Quality of University Environment According to the Viewpoint of Female Students: The College of Sciences for Woman an Example
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This research aims at identifying the level of quality of University environment according to the viewpoint of female students taking the College of Sciences for Woman an example, as represented in the college units as registration unit and the unit of students' affairs, the curricula, instructors, study halls, the college library, scientific labs, computer access, stationary and photocopying services, health care center, the unit of artistic, cultural and sportive activity, the canteen, the college gardens, college buildings and equipment and bathrooms. To achieve the objectives of the research, the researcher prepared a questionnaire to identify the viewpoints of female students concerning the extent of the availability of the standards o

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Publication Date
Mon May 19 2025
Journal Name
Journal Of The College Of Education
العدل الإلهي في العراق القديم من خلال نصوص مختارة دراسة تاريخية
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شغلت نظرية العدل الإلهي بال الأديب العراقي القديم، مما جعلته يثير عبر نصوصه الأدبية كثير من التساؤلات حول عدالة الإلهة، التي يعبدها ويقدم لها الهدايا وتساؤلاته هذه دفعت بالباحث إلى اختيارها عنوانا لموضوعه، إلا أن الدراسة ستختصر على نصوص معينة، والسبب في ذلك أنها كانت الرائدة في هذا الجانب، وفي اللحظة التي ينتقي فيها العدل الإلهي وتتحول الإلهة إلى كلاب تلهث وراء غرائزها، ذهبنا وراء الأسباب التي قادت إلى فقد

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Publication Date
Fri Dec 01 2023
Journal Name
Baghdad Science Journal
Removing Toxic Dyes from Aqueous Medium by Trichoderma-Graphain Oxide Aerogel
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Toxic dyes are commonly discharged into waste waters and dyes are extensively used in the textile industry so it is necessary to find out efficient and eco-friendly method for treating waste waters resulting from industrial effluences. To achieve this aim the fungus Trichoderma sp. is employed into two lines: first line was self – immobilized fungal pellets in (Czapek – Dox medium) to adsorbs two dyes crystal violet, congo red by concentrations 0.01, 0.02, 0.03, 0.04, 0.05, 0.06 mg/L to both dyes, PH 2, room temperature with shaker in ( hrs.2,hrs.4,hrs.24) , by Uv- Visible spectrum . the removal efficiency of 0.05 mg/L crystal violet by Trichoderma sp was 96%. but there was no remova

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Tax Exemptions and their impact in reducing the phenomenon of tax evasion: A field study
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The research aims to verifying the tax exemptions granted in accordance with the Iraqi tax legislations, showing their suitability for basic tax rules, and identifying their role to reduce the tax evasion phenomenon and the negative effects resulting therefrom, which arerepresented by a decrease in the proceeds of tax revenue and therefore leadings to a reduction of public revenues of the state. Also, the research tries to identify the ways to reduce cases of tax evasion due to their reflection positively on the public budgetof the state. The data of the research was collected through two models of questionnaires distributed to a sample of taxpayers from some professions and a sample of the tax administration staff. The research has reac

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Crossref
Publication Date
Mon Jan 14 2019
Journal Name
Arab Science Heritage Journal
تقييد انزيم الاسبارجنيز (Asparginase) المنتج من بكتريا Bacillus subtilis المعزولة محلياً
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تم الحصول على 20عزلة من بكتريا Bacillus ، عزلت من مصادر غذائية ومائية مختلفة اختبرت قابلية العزلات على انتاج انزيم الاسبارجنيز وكانت العزلة Bacillus B1 هي الاغزر انتاجاً والتي شخصت على انها احدى سلالات B. subtilis.

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
A study of Nutritional and Chemical Content in One Kind Chamomile Tea for Infant and Children
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This study has been performed for knowing the nutritional and chemical content of one kind chamomile tea for infant and children available in the pharmacy. The results have been showed that the percentage of essential compounds which represented with moisture, protein, fat, carbohydrate, ash and calories as 7.09%,0.01%,0.01%,92,81%, 0.08% and 371,37 Kal./100g, respectively of dry weight. Also the results have been showed that the percentage of chamomile plant extract that added to the tea as 5.74%. And the result of chemical test for effective materials in alcoholic extract showed consist Tannis, Glycosides, Flavonoids, Alkialoids,and Resins.

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Publication Date
Thu Feb 01 2024
Journal Name
Baghdad Science Journal
Comparative Study of Gamma- Ray Shielding Parameters for Different Epoxy Composites
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In the current work various types of epoxy composites were added to concrete to enhance its effectiveness as a gamma- ray shield. Four epoxy samples of (E/clay/B4C) S1, (E/Mag/B4C) S2, (EPIL) S3 and (Ep) S4 were used in a comparative study of gamma radiation attenuation properties of these shields that calculating using Mont Carlo code (MCNP-5). Adopting Win X-com software and Artificial Neural Network (ANN), µ/ρ revealed great compliance with MCNP-5. By applying (µ/ρ) output for gamma at different energies, HVL, TVL and MFP have been also estimated. ANN technique was simulated to estimate (µ/ρ) and dose rates. According to the results, µ/ρ of all epoxy samples scored higher than standard concrete. Both S2 and S3 samples having h

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