The research aims to shed light on the financing structure, which is one of the important pillars of financial management in the commercial banking sector, which enhances its financial position through financing its various investments, which is one of the pillars of the successful economy of the commercial banking sector. in which country. The contents of the research variables, which were represented by the independent variable, financing structure, the dependent variable, and investment decisions in commercial banks, which the researcher tried to address, as the research began with a basic variable that depends on diagnosing the impact of the financin

Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of Messengers and his family and companions.

The study of the jurisprudential opinions of scholars, their choices, or their weightings, sheds light on the approach they followed in their choices, and reveals the originality of the scholar or his influence on those who preceded him from among the scholars.

And the commentators of the noble hadith of the Prophet have their important contributions in this aspect, as they undertake the task of explaining the noble hadith, the second source of legislation

Contemporary commentators have their share in the service of the honorable hadith, and the statement of their choices and preferences, and am

Abstract

      The  aim of  the research to define the concept of moral intelligence and its dimensions and its relationship to some personal characteristics with the internal auditors and identify the importance of the employment of moral intelligence dimensions of (empathy, conscience, self- control, respect, kindness, tolerance, fairness) in the internal audit and the extent of support for the performance of the internal audit process in light of these dimensions. And that by answering the following question : Is there a role for moral intelligence  of  internal auditors in support the performance of internal audit process ? How are employ these dimensions i

In accounting studies, more than one method is used to measure income and balance sheets elements. One of these methods is called the fair value, which use to determine the assets and liabilities ad it includes the benefits or self-satisfaction ability. This paper aims to focus on the importance of fair value as a basis of accounting measurement and its effects to achieve the relevant characteristics by using the equation is used by (Kythreotis) in his research, And Also , Editing this equation depending on the financial data and information of Iraqi Banks as a case.

المقدمة

 الحمد لله رب العالمين، وأفضل السلام وأتم التسليم على سيدنا محمد، وعلى آله وصحبه، أجمعين، وعلى من تبعهم بإحسان إلى يوم الدين، أما بعد.

 فإن مسألة التعارض بين الرواية، والفتوى، من المسائل المشهورة عند الأصوليين والفقهاء،وهي من مباحث السنة عند الأصوليين، والتي تبنى عليها مسائل متعددة، وهي من أسباب اختلاف الفقهاء، فإذا ما روى أحد الرواة حديثاً معيناً، ثم عمل بخلاف ما روى، فللعل

Modern asphalt technology has adopted nanomaterials as an alternative option to assert that asphalt pavement can survive harsh climates and repeated heavy axle loading during service life and prolong pavement life. This work aims to elucidate the behavior of the modified asphalt mixture fracture model and assess the fatigue and Rutting performance of Hot Mix Asphalt (HMA) mixes using the outcomes of indirect Tensile Strength (IDT), Semicircular bend (SCB) and rutting resistance; for this, a single PG (64−16) nanomodified asphalt binder with 5 % SiO2 and TiO2 have been investigated through a series of laboratory tests, including: Resilient modulus, Creep compliance, and tensile strength, SCB, and Flow Number (FN) to study their potential

Abstract. The minimal or maximal topological space is one of the topological spaces that we will employ in fibrewise locally sliceable and fibrewise locally sectionable. Now in this research I relied on some definitions specific to the research fibrewise maximal and minimal topological spaces. We will define a fibrewise locally minimal sliceable, fibrewise locally maximal sliceable, fibrewise locally minimal sectionable and fibrewise locally maximal sectionable, and I also clarified some examples of them and used them in characteristics by also clarifying them in diagrams.

Both religions have urged (honoring parents and kin) through the texts that came in their original sources, as honoring parents means showing respect to them In word and deed, and carrying in our hearts an appreciation for their status, and God commands to honor parents; Becausee this is Important in the eyes of God that he includeincludeed it in the Ten Commandmen.

The new media scene reveals that the unprecedented overlap of a number of technical, economic, and political factors has made the new media a very complicated issue; and the focus of specialized and public debates about its impact on traditional means of communication and forms of social media and social relations. Then, the same scene discloses the reality of the relationship between the new and the traditional. These are the axes that will be will be discussed in this study.