أن مزود خدمة الدفع الالكتروني للأموال هو مؤسسة مالية تقوم بتقديم خدمات الدفع الالكتروني للمستخدمين ، تم استحداث هذه الجهه في ضوء التطورات التي طرأت على وسائل الدفع ، وحاجة التجارة الالكترونية لها ، وفي العراق تم وضع نظام خدمات الدفع الالكتروني للأموال رقم 3 لسنة 2014 ، ونظم فيه جميع الاحكام الخاصة بمزود خدمات الدفع مع ترك المسائل العامة خاضعة للقواعد العامة في قانون المصارف وقانون البنك المركزي والقوانين ذات

عــلــل اخـتـيــار القــراءات القــرآنيـة

للقضايا الصوتية

في كـتاب معـاني القـرآن للأَخـفـش الأَوسط (215هـ)

بحث مقدَّم

 إِلى مجلة كلية العلوم الإِسلامية / جامعة بغداد

تقدَّم به الطَّالب

لطيف شعيب صالح محسن الفهداوي

بإشـــــــراف

الأُستاذ الدكتـــور

محمــد جـــواد محم

The curriculum balancer (comparative) (comparative linguistics), of great
importance in studies of language in general, and study any phenomenon of
acoustic phenomena, morphological, syntactic and semantic study of balance in the
Arabic language in the light of the dialects of the Arabian Peninsula, leading to
significant results in linguistic research, which could achieve Some issues that were
not up to where the old research conclusive results, and helps to explain things may
have created confusion if it did not mean the budget in the interpretation of the
study, as well as its importance in the origination of phenomena of language and
reasoning on the same phenomenon, followed by the Sisters Arab Veseltha.
H

background:

Volunteerism is an element included in many human cultures. It represents a positive cooperative act between individuals and groups. It expresses the social value systems. As a social phenomenon, it develops in societies according to innumerous circumstances and conditions. This study uses a functional approach that assumes that volunteering performs six functions for volunteers. Namely, we assume that volunteering (1) creates a sense of protection (2) meets significant cultural values (3) improves professional status of volunteers, (4) strengthens their social relationships, (5) helps them achieve a better understanding of life, and finally, (6) enhances their outlook and self-esteem. The central aim of the study is to discuss these fun

The main aim of this study is to evaluate the remaining oil in previously produced zones, locate the water productive zone and look for any bypassed oil behind casing in not previously perforated intervals. Initial water saturation was calculated from digitized open hole logs using a cut-off value of 10% for irreducible water saturation. The integrated analysis of the thermal capture cross section, Sigma and Carbon/oxygen ratio was conducted and summarized under well shut-in and flowing conditions. The logging pass zone run through sandstone Zubair formation at north Rumaila oil field. The zones where both the Sigma and the C/O analysis show high remaining oil saturation similar to the open hole oil saturation, could be good oil zones that

Polycrystalline ingots of cadmium telluride have been synthesized using the direct
reaction technique, by fusing initial component consisting from pure elements in
stoichiometric ratio inside quartz ampoule is evacuated 10-6 torr cadmium telluride has
been grown under temperature at (1070) oC for (16) hr. was used in this study, the phases
observed in growing CdTe compound depend on the temperature used during the growth
process. Crystallography studies to CdTe compound was determined by X-ray diffraction
technique, which it has zinc blend structure and cubic unit cell, which lattice constants is
a=6.478
oA

The scholars differed very much in determining the grammatical doctrine of Ibn Qaysan. It was said that he confused between the two sects and took the two groups(1) and that he took from Abu Abbas the fox and Abu al-Abbas almabrd(2).He was descended from the two sheikhs almbrad and fox(3), This research to find out his grammatical opinions in the tools and grammatical words that appeared in the Book of Resonance of Multiplication to the many reported by Ibn Hayyan in it, he has seen the books of Ibn Kisan did not reach us.
The collection of these opinions and analysis is important for the scholars. Because the books of Ibn Kaysan specialized in grammar have lost their most important, the books that are similar to the book of Ibn al-Ha

يهدف البحث الحالي الى التعرف إلى درجة تقدير عينة من المديرين في المنظمات العامة لمستوى تطبيق ولتحقيق ، (Covid- نمط القيادة الخدمية من وجهة نظرهم ، وعلاقتها بمؤشر رضا الزبائن في ظل جائحة ( 19 ذلك اتبعت الباحثة المنهج التجريبي بتطبيق استبانة ضمت محورين، الأول: لقياس مستوى القيادة االخدمية وفقا الذي يشمل ( 8) أبعاد هي ( التمكين , الدعم , ( D. Van Dierendonck and I. Nuijten , لمقياس ( 2011 المساءلة, الشجاعة, التسامح , الموثوقية , التواضع , الر

The research aims to know the impact of workers values on their performance which is reflected on increasing productivity and improving its quality as well as the organization's progress and success.  Application of this research took place in the General Company Of Electrical Industries; it contained four main pillars; the first involved research methodology، regarding the problem، importance، aim، basic theory، and method of data collection، the second is dedicated to the theoretical framework related to the research basic variables (values and workgroups) the third is assigned to analyze the actual data by using number of statistical methods، such as mathematical medium and standard deviation and also spearman rank

Congenital absence of anterior cruciate ligament is highly uncommon occurrence. It has since been documented as a standalone anatomical entity or, more frequently, in conjunction with other congenital anomalies. Surgical treatment for this patient population has only been reported in very few cases. In this article, we share our experience in managing a case of unilateral congenital deficiency of anterior cruciate ligament (ACL) in a 13 years old female patient by physeal sparing arthroscopic ACL reconstruction, using All-inside technique.

This study aimed to identify the quality of the career path and its relation to organizational excellence at King Khalid University in the Faculty of Business from the point of view of the faculty members by identifying the dimensions quality of work-life including (participation of decision making, training and development opportunities, and the balance between personal and work life, and to identify the level of organizational excellence through dimensions ( Excellence of leadership, excellence of the  strategy, and excellence of organizational culture). The descriptive approach was used. The questionnaire was a research tool. It consisted of (29) paragraphs, distributed to the entire study community and then received 127

Abstract: -

The purpose of the research is to present and discuss the concept of grants and aid, with the study and analysis of the role and importance of grants and assistance on the activities of In government units, and then to determine the factors of obtaining grants and assistance, and the importance of providing accounting information in order to enhance the financial reporting of grants and assistance. The accounting system of the government and determine the areas of shortness, taking into account the failure to issue a local accounting base to determine the basis of accounting measurement and disclosure of grants and assistance to guide, and this is the starting point of the current research and so has been intr

This study aimed to clarify the importance of ecological taxation in achieving sustainable development, by analyzing a set of economic measures such as taxes, taxes levied by the legislation in the field of ecology, to fight against pollution.       And we tried to evaluate this initiative in Algeria. The results of the study showed that economic measures of ecological taxation contribute to achieving sustainable development, and Although Algeria has adopted a series of ecological tax mechanisms, it is far from keeping pace with developments in this area. 

The neutron, proton, and matter densities of the ground state of the proton-rich ²³Al and ²⁷P exotic nuclei were analyzed using the binary cluster model (BCM). Two density parameterizations were used in BCM calculations namely; Gaussian (GS) and harmonic oscillator (HO) parameterizations. According to the calculated results, it found that the BCM gives a good description of the nuclear structure for above proton-rich exotic nuclei. The elastic form factors of the unstable ²³Al and ²⁷P exotic nuclei and those of their stable isotopes ²⁷Al and ³¹P are studied by the plane-wave Born approximation. The main difference between the elastic form factors of unstable nuclei and the

Phosphorus is usually the limiting nutrient for eutrophication in inland receiving waters; therefore, phosphorus concentrations must be controlled. In the present study, a series of jar test was conducted to evaluate the optimum pH, dosage and performance parameters for coagulants alum and calcium chloride. Phosphorus removal by alum was found to be highly pH dependent with an optimum pH of 5.7-6. At this pH an alum dosage of 80 mg/l removed 83 % of the total phosphorus. Better removal was achieved when the solution was buffered at pH = 6. Phosphorus removal was not affected by varying the slow mixing period; this is due to the fact that the reaction is relatively fast.
The dosage of calcium chloride and pH of solution play an importa

One of the challenging issues encountered during drilling operations is the lost circulation. Numerous issues might arise because of losses, such as wasting of time and higher drilling cost. Several types of lost circulation materials have been developed and are being used to limit mud losses and avoid associated issues. Each solution has benefits and drawbacks.

In this study, a core flooding test was performed to study the effectiveness of polyacrylamide (PAM) granular gel on the reduction of the circulation lost. One common type of fracture characteristic is fractures with tips, commonly known as partially open fracture (POF). However, PAM gel therapy in POFs received little attention in prior research. Models of partly open fra

This paper examines the impact of the organizational culture prevailing at the university center, Ali KafiTindouf, on the quality of the educational service provided by the university center Ali KafiTindouf from the point of view of the teachers of the center. The questionnaire method was used to determine the effect between the variables studied, by the distribution of 33 questionnaires on a random sample of the study community.

The study found that the organizational culture prevailing at the university center of Ali KafiTindouf contributed to reaching higher levels in the awareness and quality of the educational service provided by the teachers of the center.<

Iraq suffers from lack of water resources supply because the headwaters of the rivers located outside its borders and the influence of upstream countries on the quantities of flowing water, in addition to the increase of pressure on available water as a result of population increase and not adopting the principle of rationalization where misuse and wastage and lack of strategic vision to treat and manage water use in accordance with the economic implications fall.  This is reflected fallout on water security and subsequently on national and food security, while the issue of using water resources is development top priority in different countries in the world because of the importance of water effect on the security of indivi

is divided into two chapter:Chapter one to ensure asyslematic framework for research amd included aresearch problem and also inchuded on the importance of research and the need for him as well as to clarify. The second chapter inchuded a theoretical framework: theoretical framework has been divided into two section. The first topic: poetics transformations The second topic: poetics and scale of rheloric in the film After the comp of the theoretical framework; so the researcher analyzed the film (Antichrist) has arrived ataset of resuits was including

The survey was carried out From January to April of 2018 on macrofungi samples collected from different places in Halabja province located in north eastern parts of Iraq-Kurdistan region. This region is rich in forest trees and pasture lands with diversity of shrubs and herbs and is expected to support the growth of several macro fungal species. However, this part of Kurdistan in Iraq is still unexplored from macrofungal point of view. In this paper three species from Pezizaceae and Pyronemataceae families that belonging to (Pezizales, Ascomycota), were reported from Iraqi Kurdistan. These macrofungal species are recorded for the first time from Iraq. Also the species were identified and showing their locations distributed on a map prepared

The purpose of this research is to understand the nature of the relationship and the level of impact between employee onboarding and talent retention. Employee onboarding assists employees adapting the social aspects of the organization and their new roles more easily, thereby increasing their productivity, satisfaction, and loyalty. The research also aims to identify the factors that encourage employees to stay with the organization. The research problem is highlighted by a talent shortage and the difficulty of identifying the factors that facilitate the integration of employees into the workplace and their retention within the organization. Moreover, it seeks to determine the extent to employee onboarding as one of the essential requir

The Study was achieved adjectives physical and chemical water wells in the district of
Samarra , where a study has 42 sample groundwater in different regions of the judiciary
randomly distributed all over the judiciary and examined in vitro.
The study showed that the quality of groundwater in the general area of study
Kipritateh punctuated Klordih water quality and other quality Bicarboonatih.
Varied the key components of groundwater in the study area in concentrations
between periods of rain and drought, especially because of the cation ion exchange processes
as well as mitigation as a result of filtering rain water and dominated the calcium ion,
followed by sodium.
As for the negative ions has dominated ion s

At the last two decades , The environment has witnessed tremendous changes in many fields with the huge competition , various technological development and customer satisfaction , that are reflected in economic units a doption for lean production system.   

   Lean accounting that has appeared as a response for change occurred of economic units adoption for changes occurred of economic units adoption for lean production instead of wide production system , has devised new performance measures suitable for economic units adoption for lean ideas: and helping in providing suitable information about evaluating economic unit performance , these measures are divided into three levels , cell level,value flow level , a

 The purpose of this paper is to recognize the impact of database levels on fields of banking service (provision of remittance services and transfer of funds, save financial deposits, provision of personal loans services) in some of Iraqi banks using one-way multivariate analysis of variance. The paper population consisted of (120) employees, then a random stratified sample of (104) employees was taken. A questionnaire paper consists of (24) items were designed in order to analyze by one-Way multivariate analysis of variance (MANOVA) using SPSS.One of the main findings of the current paper is that there is an impact of database on fields of banking service in Iraqi banks (Al Rafidain and Al Rasheed).

               Human history, with all its social, political, and religious transformations, has confirmed that belonging has been a human need that has accompanied man since the dawn of history. Thus, he found himself confronted with the need to belong to a group, a group, or a place. Regardless of age, race, or socioeconomic status, an individual always needs to feel like a member of a group with whom he shares common interests, and from which the group provides support. Belonging is one of the factors that determines the nature of a person's relationship with his social environment and with his society, everywhere and at all times. Thus, belonging is a social human

تستعين الكثير من الأعمال التلفزيونية بالكوميديا كجزء مهم في استقطاب المتلقين والتأثير بهم من حيث أن الكوميديا تشكل محطة لدى المتلقي، رغم ان الكوميديا ليست أمرا هينا أو سهلا كما مع باقي الأعمال غير الكوميدية، لاسيما وان المصادر العلمية نحو الكوميديا، ليس كم الأعمال الجادة، حيث لم يهتم منظرو الفن بالكوميديا بقدر اهتمامهم بالتراجيديا، ووضع الدارسون جل ذلك الاهتمام بالشخصية وأبعادها وصفاتها والتأثيرات النف

في ظل التطورات التقنية المتسارعة جاء الذكاء الاصطناعي كأحد أبرز أدوات العصر التي تسهم في توسيع آفاق الإبداع الفني، حيث أصبح شريكًا فعّالًا في إنتاج الأفكار وصياغة الرؤى الجمالية، كما مكّن الفنانين من استكشاف أساليب وأشكال جديدة تتجاوز حدود الأدوات التقليدية.

يسعى هذا البحث إلى استكشاف دور تقنيات الذكاء الاصطناعي في تطوير الإبداع لدى الفنان التشكيلي المعاصر مع الحفاظ على الهوية البصرية المستمدة

هدفت الدراسة الى التعرف على المعالجات البنائية للفضاء في فنون ما بعد الحداثة و تمثلاتها في نتاجات طلبة الدراسات العليا في قسم التربية الفنية ، ولتحقيق ذلك تم استخدام المنهج الوصفي التحليلي وذلك من خلال تحليل نتاجات الطلبة ومعرفة المعالجات البنائية لفضاء العمل الفني التشكيلي في فنون مابعد الحداثة ، وقامت الباحثة بتصميم أداة بحثها (استمارة تحليل العمل الفني) التي تم بموجبها تحليل العينة ، اذ حددت ( 5

تتناول الدراسة تقنيات الأداء الصوتي للممثل في المسرح المعاصر، حيث تعتبر الصوت أحد العناصر الأساسية في تشكيل العرض المسرحي. يشير البحث إلى أهمية الصوت في التعبير عن الشخصية وتفاعلها مع الموقف الاجتماعي والنفسي، ويؤكد على ضرورة أن يمتلك الممثل القدرة على استخدام صوته بشكل يعكس انفعالات الشخصية. كما يتناول البحث دور اللغة كوسيلة تعبيرية، ويشير إلى أهمية القراءة والتذوق الأدبي في تطوير مهارات الأداء الص