The present study is about tales attributed to certain people and are not traded. Such a study has a great importance for religion scholars and conveyors of hadiths since it is considered as one of the important sources of Islamic legislation that represent the Holy Sunna, and the majority of the recent study is concerned with non-traded tales of religion scholars. The research starts with the definition of such type of tales and then its types, conditions, legality, exceptions, and the benefit from studying such matter. It is mainly concerned with the opinions of the Imami and Hanafi region scholars respectively, and with comparing between the two doctrines i.e. Imami and Hanafi at the end of each

This study examines the impact of adopting International Financial Reporting Standards (IFRS) on the value of economic units. Given the global push toward standardization of financial reporting to enhance financial statement transparency, comparability, and reliability, this research seeks to understand the implications of these standards for economic valuation within a region characterized by its unique economic and regulatory challenges. A questionnaire was distributed to 86 Iraqi academics specializing in economics, accounting, and finance to collect their views on the impact of adopting international financial reporting standards. Through careful statistical analysis, the study concluded that applying international financial reporting s

Abstract: Tin oxide thin films were deposited by direct current (DC) reactive sputtering at gas pressures of 0.015 mbar – 0.15 mbar. The crystalline structure and surface morphology of the prepared SnO2 films were introduced by X-ray diffraction (XRD) and atomic force microscopy (AFM). These films showed preferred orientation in the (110) plane. Due to AFM micrographs, the grain size increased non-uniformly as the working gas pressure increased.

One hundred and sixty samples from saliva and dental plaque were sellected from patients with caries active at ages from (4-65) years from Umm Qasr Primary School and Al-Ameria Specialist Dental Center in Baghdad. 15 isolates belong to Streptococcus mutans were identified by biochemical tests and Vitek 2 compact system while 22 isolates identified by using Polymerase Chain Reaction ﴾PCR﴿ techniques and sequencing of 16SrRNA with 120 bp by using 16SrRNA the result confermed that these isolates were belong to S.mutans.

This study investigated the potential of bacterial culture in bioremediation of gasoline pollutant soils. Klebsiella pneumoniae has shown a tremendous ability in bioremediation of gasoline. K.pneumoniae was isolated from three electrical generator pollutant soils with gasoline in different regions from Baghdad (Abu-Graib, Al-Khadra quarter and Al-Seleikh region. Bacteria was isolated and identified according to biochemical tests, with optimum temperature at 35°C and pH=5.
FTIR spectrum was tested the ability of the K.pneumoniae to biodegrade the gasoline according to the peak areas, which appeared and referred to degrade amino compounds at wave number 3000 cm-1 (2955.23, 2923.47) which refer to the C-H with amines compounds and decre

Forty six Iraqi women with PCOS were involved in this study . They were treated with metformin alone and with antioxidant agents (vitamin E or C).It was found that all patients who treated with metformin or with combination of metformin with antioxidant agents showed significant decrease in hirsutism score. The treatment of metformin with antioxidant agents is of great benefit in treatment of hirsutism in PCOS due to that there was no worsening effect after treatment. This may indicate that antioxidant agents may participate in alleviation of hirsutism so it can be said that oxidative stress may play an important role in developing of hirsutism in PCOS.   

Foreign direct investment (FDI) is one of the most practical types of foreign investment. FDI contributes to job creation, foreign exchange earnings and national income escalation, improving semi-skill and skilled labor. Based on our knowledge, this paper is the first study attempting to investigate the effect of political stability on the FDI in Turkey using an econometric approach. Achieving this objective, a co-integration analysis was conducted between the FDI and its determinants in the short-run and long-run including “macroeconomic indicators” and “Political Stability (PS)” in Turkey. Using annual data from 1974 to 2017 via Auto-Regressive Distributed Lag (ARDL) model. The results confirm the positive correlation betwe

This study was achieved to satisfy two goals, the first of which is to treat an environmental problem represented by the disposal of date seeds, and the second is the use of these wastes to improve some mechanical and thermal properties of poly methyl methacrylate PMMA through strengthening different proportions of the powder of date seeds.

Particles of date seeds were used as a natural strengthening material for PMMA polymer, by mixing the matrix material (resin) with the hardener while still stirring continuously for a period of 10 min. After that, the samples of the reinforced material were prepared by adding the powder of date seeds, which is the reinforcing substance, with different percentages of weight fraction (0, 0.5, 1,

This research is marked by " lighting and processors formalism for spaces of shops selling mobile phones ," aims to " reveal about the relationship between lighting treatments formal designs spaces own internal selling mobile phone in addition to the recognition criteria Altsamama to lighting techniques and processes formality spaces shops competent to sell mobile phone " and lies the importance of this research in the " active role of the lighting in the building processors formalities and processes to prepare designs and show the final form integrated functionally and aesthetically so as to be ready for implementation , taking into consideration the role expressionist in the recipient and to make these spaces more than meet the require