The research discusses the issue of attribution to the verb, because the Arab scholars are unanimous in preventing attribution of the verb, because it is always informed of it, and does not inform about it, but this consensus violates the linguistic use. The research discusses this matter.

abstract:

Objectives: The study aims to reveal the approach of Imam Al-Salmi in the weighting between the apparently conflicting texts, and to show the extent of his agreement and disagreement with the rest of the fundamentalists, and does he have vocabulary that can be used to elicit legal rulings in modern contemporary issues?

Method: The method of induction and analysis is one of the main tools to reach the research results. The study resorted to following the sayings of Imam Al-Salmi in various sources and fatwas and standing on them, then analyzing and applying them to the various branches of jurisprudence in the various jurisprudential chapters.

Öz      

            Arzı Kanber/Kamber hikayesi Anadolu, Rumeli, Azerbaycan, Türkmenistan ve Irak gibi Türk dünyasının birçok yerinde birden fazla varyantı bulunan, çok sevilen ve yaygın olarak anlatılan aşk ve dramatik maceralı bir halk hikayesidir. Türk halk hikayelerinin en popüler olanlarından biri sayılan Arzı Kanber/Kamber hikayesi, Anadolu'nun birçok yöresinde bilinmesine rağmen Irak Türkmenleri arasında daha çok sevildiği ve yaygın olarak anlatıldığı tespit edilen birden fazla varyantından da görülebilir. Irak Türkmenleri arasında günümüze kadar hikayenin iki varyantı tespit edilmi

he public federal budget of the state includes estimated figures for state revenues and expenditures for the next fiscal year. The estimation process is one of the main parts of the preparation of the general budget of the state and the accuracy in the estimation of revenues and expenditures of the most important principles that should be based on the process of making estimates and should not overestimate the assessment process to ensure the availability of funds in the future in all cases, which lead to unfair distribution of allocations, so the research aims to study The case of preparing the budget in the Directorate and how to estimate the expenditure in, by the analysis of operating budgets and identify deviations in the implementa

يهدف هذا البحث إلى بيان أن الأديان في مقاصدها وأصولها وفروعها تلتقي على التسامح المؤدي إلى التعايش السلمي بين مجموعة مختلفة في الدين أو اللون أو القومية أو الفكر من خلال إعطاء حرية التعبير والفكر والتمذهب والعقيدة لكل إنسان وإن كان مخالفا معنا؛ حيث تفيذ نصوصها الأحقاد والكراهية، وتدعو إلى التأخي بين البشر محققة بذلك التعايش السلمي المنشود، بل وتحض الإنسان على حماية أخيه الإنسان وصيانة حياته وممتلكاته أيا ك

The current research aims to test the impact of the strategy of merger (as an explanatory variable) in human resources management practices (as a response variable), and the importance of the subject being an important topic that mimics the Iraqi environment, where has seen many mergers that have not been addressed by former researchers in the field. In addition, the future prospects carry many mergers, and the problem of research was the lack of understanding among departments in how to manage the integration and deal with it, on the basis of scientific which reflected negatively on the practices of human resources management, and the research was based on two main hypotheses Six sub-hypotheses emerge to explore the correlation

Background: The nasofrontal angle is the angle between the forehead & dorsum of the nose, it is of prime importance in giving the shape of the nose in relation to face. Workers studied this angle in living individuals, in this work, the angle was measured on dry human skulls, in addition, its value was statistically correlated with certain facial parameters.
Objectives: Determination of the value of nasofrontal angle in human skulls & correlation of this value to other facial parameters, namely; length of nasal bone, nasion height & midfacial length as these parameters are important for surgeons working in rhinoplasty.
Methods: The nasofrontal angle & other facial parameters were measured ca

The main purpose of this research is to diagnose the role of the Knowledge Accumulation of Human Resources KAHR in Strategic Performance SP, and for that, the research was applied to the represented sample by the administrative leaders consisting of (108) individuals distributed according to their positions and the organizational structure of the ministry. Correlations, effects, and benefits from generalizing the results in the field of research. The research involved a mixed-methods approach through two stages. During the first stage, the researcher gathered quantitative data from a questionnaire. The second stage gathered qualitative data to explore the survey results more deeply by conducting individual interviews with a sub-sample of

The problem of poverty and deprivation constitute a humanitarian tragedy and its continuation may threaten the political achievements reached by the State. Iraq, in particular, and although he is one of the very rich countries due to availability of huge economic wealth, poverty indicators are still high. In addition, the main factor in the decline in the standard of living due to the weakness of the government's performance in the delivery of public services of water, electricity and sanitation. Thus, the guide for human development has been addressed which express the achievements that the state can be achieved both on a physical level or on the human level, so in order to put appropriate strategies and policies aimed at elimin

The development of human resources training programs has an applied and important role in the preparation of human cadresin terms of capacity to absorb technical sciences and skills and scientific and practical practices at faster rates in order to bealighed with continous development. Hence the recognition of the significant role that human resources play in the economy of any country,which has stressed the interest towards the economic unity of the qualified staff that it needsin atimely manner through the ongoing training process in the era of high technology day by  day  In this regard ,the current research deal with accounting of human resources and its impact on reducing costs in the military establishment and the