Provisions and controls on the disposal of public funds between Sharia and law
Research Summary
That money is the foundation of life and one of the most important reasons for the reconstruction of the land, and God is the owner
The real value of this money, God has borrowed some individuals on public money, and people
They are charged with preserving it, since it is beneficial to them all, without anyone taking it
To himself, and the guardian is charged by God to protect this money and aggression
Because of its power, authority, various organs and public servants of the province
Upon him; Because the assault on public money by employees and others in the organs of the state
And exploitation of their jobs and this

The aim of the present research is to identify the test wisdom and the engagement with learning and psychological tension among postgraduate students at the University of Samarra according to the variables of the department, gender, age, and whether students are employee or non-employee. The study also attempts to identify the relationship between the test wisdom and the engagement with learning and psychological tension. The research sample consisted of (75) postgraduate students randomly selected from college of Education. The researcher applied the test–wisdom of (Mellman & Ebel) and the scale of engagement with learning preparation by (Al-zaabi 2013). In addition, the researcher used the list of the psychological stress of (Abu

Background : The dermatophytesare taxonomically related fungi causing different skin infections referred to as tineas in man or ringworm in man and animals . Objective:This study was established to investigate theof effect of yellow sap and gel of Aloe vera on skin of the rabbits which infected with T.verrucosum. Methods : Twelveskin biopsy were taken from rabbits for histopathological study to know the the effects of the T.verrucosumand treated with yellow sap and gel. Results : the results of histopathological study of effect of yellow sap and gel of Aloe vera on skin of the rabbits which infected with T.verrucosum showed the concentration of the gel of aloe vera at 75% was more effected to treat the infective area of skin with T.verrucos

The research problem is clearly deficient suffered by the internal audit function in all institutions of Iraq, as a result of the lack of sponsor organizations for this profession and there is no law or local legislation determine its powers and its responsibilities and scope of work As well as the lack of interest of senior management in economic units that function, as it focuses its work on the scope of financial and accounting matters only So required to rebuild this function in line with the current developments as well as the lack of a framework that defines the strategy of this function, and it came the idea of research to find out how to create a regulatory method for re-strategic construction of the internal audit function depen

Many reports confirm ulcers as an adverse effect of drugs such as nicorandil and aspirin. The exact responsible mechanisms of ulceration have until now not proved. Mucosal ulcers associated with the onset of ulcer are manifested by an increase in proinflammatory cytokine, excessive prostaglandin, and up-regulation of Endothilin-1 level, which directly impacts the release of leptin. These, released locally within mucosal tissues, have played a role in controlling the extent of local inflammatory responses and processes of mucosal repair.
This study was designed to find out the correlation of plasma leptin and prostaglandin levels as a possible mechanism of oral ulcer formation as an adverse effect of nicorandil. The effect of nicorandi

Background: Dental implant considers a unique treatment option for the replacement of missing dentition. The new trend of implants is looking for materials which accelerate bone formation in bone implant interface and enhance osseointegration to provide immediate loading directly after placement and decrease the time period which is disturbs patients and uncomfortable. The aim of the study was to evaluate the effect of nano zirconium oxide (ZrO2) and nano hydroxyapatite (Hap) mixture coating of screw shaped commercially pure titanium (cpTi) implants on bond strength at the bone implant interface with torque removal test and histological analysis in comparison with non coated implants. Materials and methods: Forty screws were machined from c

Bacteriocins were partially purified by ammonium sulphate 50% concentraction, bacteriocin activity of Pediococcus acidilactici-FMAC278 was 25600 U/ml with 5.8 folds and 7.6% yeild, the activity decrease to 12800 U/ml after dialysis with 6.3 folds and 3% yield, On the other hand the bacteriocin activity of Weissella paramesenteroides-DFR6 was 12800 U/ml with 2.7 folds and 8.8% yeild, after dialysis the activity became 6400 U/ml with 5.1 fold and 3.4% yield, Chicken Sausage were made by adding 0.25, 0.5 and 1% particaly purified bacteriocin to study its effect on microorganisms and increasing shelf life of Sausage. It is found that bacterial numbers were decreased after 3 days of storage at refrigerator at 0.5% conc. While the molds decrea

Jalal Jaafar Al-Awqati is a military figure who played a significant role in developing the Iraqi Air Force after the July 14, 1958 revolution. His personality crystallized during his studies. He was a thoughtful person, a good communicator, a man of few words, and held firm principled positions. He was known for his unique way of thinking. He was not violent in his daily dealings. He believed in democracy as a political doctrine and saw it as the best means and sure guarantee for solving the country's problems.

This study concerns a new type of heat exchangers, which is that of shell-and-double concentric tube heat exchangers. The case studies include both design calculations and performance calculations.

       The new heat exchanger design was conducted according to Kern method. The volumetric flow rates were 3.6 m³/h and 7.63 m³/h for the hot oil and water respectively. The experimental parameters studied were: temperature, flow rate of hot oil, flow rate of cold water and pressure drop.

A comparison was made for the theoretical and experimental results and it was found that the percentage error for the hot oil outlet temperature was (- 1.6%). The percentage