Abstract There is a rule used by Western countries, which is that the end justifies the means, in order to justify their transgressions ensuing from the interaction of modern biological and medical technologies and sciences with their abnormal cultures. They considered childbirth through surrogate mothers as a means to achieve the goal of motherhood without taking into account the religious, moral, and legal aspects. It did not stop there, but rather went beyond that and broke into Arab and Islamic countries alike, which made researchers address this issue to ensure its legal ruling, because of the effects and dimensions of this phenomenon on religious and moral principles and values. Because of the harm to the wife’s womb and the

The research draws its importance from identifying the methods of profit management in misleading the financial statements, which in turn is reflected in the decisions of the authorities that relied on these reports, and then the models that help in detecting those methods used by the auditors. Risks. The index (margin of excess cash) was used to detect profit management practices on a group of banks listed in the Iraqi market for securities and the number of (23) banks, including (12) commercial bank and (11) Islamic bank and the results were compared to commercial banks with Islamic banks.((The research started from the hypothesis that the use of the (excess cash margin) model in the banking sector reveals the management

Witnessing the global arena many changes in the political, economic, social, scientific and technological have left their mark on the world as a whole, these changes require necessarily Advancement of the profession of auditing, and improve their performance, especially after the mixer skepticism the health of approach and the method followed by a check in the major audit firms global view as for the external audit of an active role in providing services to members of the community in various sectors, were to be provide these services to the highest level of quality.To ensure the quality of the audit process to be a proper planning is based on a scientific basis to be the substrate a strong underlying different audit works, and if planni

Introduction: Biliary atresia (BA) is a disease characterized by a biliary obstruction of unknown origin. Viral agents have been proposed in the aetiology of BA such as cytomegalovirus (CMV). This virus also considered as a one of agents that can infect the liver and cause hepatitis. The aim of this study was to determine the role of CMV in children with both chronic hepatitis (negative for hepatitis B and C) and have biliary atresia in the same time.Material and Methods: A retrospective study done on 13 liver tissue paraffin blocks of children with chronic hepatitis (negative for hepatitis B and C) and biliary atresia (extra and intra). The diagnosis was based on the presence of HCMV protein (pp65) by using immunohistochemistry.Res

     A Spectroscopic study has been focused in this article to study one of the main types of active galaxies which are quasars, and to be more precise this research focuses on studying the correlation between the main engine of Quasi-Stellar Objects (QSO), the central black hole mass (SMBH) and other physical properties (e.g. the star formation rate (SFR)). Twelve objects have been randomly selected for “The Half Million Quasars (HMQ) Catalogue” published in 2015 and the data collected from Salon Digital Sky survey (SDSS) Dr. 16. The redshift range of these galaxies were between (0.05 – 0.17). The results show a clear linear proportionality between the SMBH and the SFR, as well as direct proportional between the luminosit

In the name of of Allah the Merciful
Praise be to Allah, Lord of the Worlds, and prayers and peace be upon the Seal of the Prophets and Messengers. The envoy is a mercy to the worlds Muhammad Sadiq Al - Amin, and to the pure and good companions of the Tayyibites.
The formula of the morphological formulas, which have diverged from other meanings, whether lexicon or contextual and what this formula contains many meanings (effective source) and (effective in the sense of effective) and (effective sense reactor) and (effective sense) and ( (F) in the sense of a similar character) and ((the name of the) (collect). This was dealt with in the formula in Surat al-Nisaa a gramophone study. As mentioned in the study of the morphological subj

Gaining the relationship between the central government and local governments is great importance especially after the expanded functions of the central government and became unable to carry out their works without all that delegate or transfer parts of its powers to lower levels.

The aims of the research is  to determine the relationship of the central government with the local government in accordance with the principle of administrative decentralization with the presentation of the competent authorities, the control of local governments, according to the Provincial Council Act No. 21 of 2008 amended.

The research has a problem that has been the relationship of the central

Incorporating modern technology into education is becoming imperative. Numerous pharmacy institutions are incorporating virtual reality (VR) technology training into their curricula to enhance educational experience. This review examines the current state, historical evolution, and application of VR programs in pharmacy education and training. The review also provides details about the main challenges and limitations associated with the use of this technology. The VR technology, including virtual laboratories and simulations, significantly improves clinical training and educational outcomes. The utilization of VR in clinical teaching encounters numerous barriers, including ethical concerns and technological constraints, as well as other res

The present study is a qualitative study that aims to investigate the way the Iraqi caricaturist,Dheaa Al-Hajjar uses caricatures to produce a satirical meaning humorously.Producing satire while at the same maintaining humor requires a creative thinking on the part of the caricaturist. Thus, the study examines the production of humorous satire in terms of creativity. The analysis is done from the cognitive linguistic point of view using Arthur Koestler's theory of bisociation as presented in his book The Act of Creation in 1964. The main principle on which the theory is based is that humor is created via linking (or bisociating in Koestler's terms) two habitually incompatible trains of thought in order to come up with a novel me

Our research tends to study the poetic attempt of  Badr Shakir Al-Sayyab and examine it stylistically, and we suggested his mature collection '' Rain song'' as a pattern for our textual analysis of the poet's attempt.

   In the beginning , we confirm that branches of applied structures meet to produce poetry such as narration , drama , cinema , mythology , allegory , various religious and historical texts , previous events , and special cumentary events related to work production. If all above-mentioned was complicated and disregarded throughout a single text , the text writer would not secure positive results that might keep open continuity between him and his readers.

   Therefore , this issue w