Discretionary Punishment, Public Regulation, Interest

Humility is assign of the Purity of the soul and safety of the heart from the disease of pride and arrogance. It represents an important side of the formation of man's character and his behavior since it calls for love, intimacy and connection and a means to free the heart from the chains of envy and grudge. The word Humility (humbleness) appeared in the holy bible in many places. A accordingly, Christianity urged for sticking to it by its followers. The study aims at showing the meaning of humbleness, its importance and example of the humbleness of Jesus Christ (Peace be upon him) under the title (humbleness in Christianity/A Descriptions study). The paper falls into an introduction and three sections. The introduction talks about the mean

Structure type and disorder have become important questions in catalyst design, with the most active catalysts often noted to be “disordered” or “amorphous” in nature. To quantify the effects of disorder and structure type systematically, a test set of manganese(III,IV) oxides was developed and their reactivity as oxidants and catalysts tested against three substrates: methylene blue, hydrogen peroxide, and water. We find that disorder destabilizes the materialsthermodynamically, making them stronger chemical oxidantsbut not necessarily better catalysts. For the disproportionation of H2O2 and the oxidative decomposition of methylene blue, MnOx-mediated direct oxidation competes with catalytically mediated oxidation, making the most

The Accounting Disclosure for non-current intangible assets is necessary to rely on accounting information by decision makers in the economic unity, two international accounting standards issued (IAS16,36), which aims to provide the foundations of the recognition, measurement and disclosure of appropriate assets Non-current tangible. (IAS16) allowed to use re-evaluation approach to measure assets entrance due to the inadequacy of the accounting information resulting from the application of the historical cost of the entrance under increasing technical developments and continuing that leave clear their effects on non-current intangible assets, As well as the requirements of what came (IAS36) the importance of accounting for the impairment

Two field experiments were conducted during the season 2021-2022 in central Iraq represented by the Al-Muthanna governorate - Al-Majd District and Al-Qadisiyah governorate / Al-Nouriah Research Station to determine the productivity of the Baghdad 3 cultivar from spray foliar fertilization of Macro and Micro elements with alcoholic sugars and half the fertilizer recommendation for addition floor, three treatments were used for fertilization: T1 as the control treatment and T2 with alcoholic sugar fertilization at a concentration of 20 g.L-1 + the fertilizer combination of Macro and Micro elements, and T3 with alcoholic sugar fertilization at a concentration of 40 g.L-1 + the fertilizer combination of Macro and Microelements, at irrigation 55

Staphylococcus aureus is one of the common causative agents of infections, from asymptomatic carriers to healthy individuals. It can colonize anterior nares of carriers with a high capability to resist different antibiotics. Students are susceptible to bacterial infection due to some factors, including poor health habits and surrounding school conditions. This study screened the rate of vancomycin- and methicillin- resistant Staphylococcus aureus nose carriers among secondary students in rural and urban schools and its association with some sociodemographic factors. The study sample included 300 male/female students aged 15-20 years from 12 schools of rural and urban areas during the period from November 2020 till May 2021. It was fo

We studied the effect of certain environmental conditions for removing heavy metal elements from contaminated aqueous solutions (Cd, Cu, Pb, Fe, Zn, Ni, Cr) using the bacterium Bacillus subtilis to appoint the optimal conditions for removal ,The best optimum temperature range for two isolate was 30-35○C while the hydrogen number for the maximum mineral removal range was 6-7. The best primary mineral removal was 100 mg/L, while the maximum removal for all minerals was obtained after 6 hrs of Cu element time and the maximum removal efficiency was obtained after 24 hrs of Cu element. The results have proved that the best aeration for maximum removal was obtained at rotation speed of 150 rpm/minute. Inoculums of 5ml/100ml which contained 1

  The study focused on the results of first paleostress from thrust fault slip data on Tertiary age of Hemrin North Structure, North of Iraq. The stress inversion was performed for fault slip data using an improved right dihedral model, and then followed by rotational optimization (Georient Software). The trend of the principal stress axes (σ1, σ2 and σ3) and the ratio of the principal stress differences (R) show the main paleostress field is NE-SW compression regime. As well as using Lisle graph and Mohr diagram to determine the magnitudes of palestress.  The values paleostress of the study area were σ1=1430 bars, σ2=632 bars and σ3=166 bar. The large magnitudes of the primary stress axes could be attributed to active tecto