The study aims to clarify the truth of hearing the dead, and then the statement of the legitimate judgment of the indoctrination, by reference to the evidence contained in that regard, and try to combine and reconcile those evidence, and the study finds that the most correct in the matter of hearing is to say hearing the dead in the will of God and how Almighty teaches , As up to that indoctrination of the dead is permissible, so as to combine evidence.

للمرأة دوراً استراتيجياً حيوياً في المجتمع ، بوصفها نصف المجتمع ، ونظراً لأهمية الأدوار التي تؤديها في مجالات الحياة كافه سواء الاجتماعية ، أو السياسية ، أو الاقتصادية ، في ظل التغيرات والتحولات التي شهدتها المجتمعات عامة والمجتمع العراقي تحديدا, لاسيما في الفترة الأخيرة كانتشار التعليم والصحة ومفاهيم العدالة وتكافؤ الفرص في مختلف الميادين ، والتي صاحبها وبشكل واضح زيادة مشاركة المرأة في مجالات العمل المخ

  The aim of the research is to highlight the income tax by direct deduction in Iraq and the most important problems and obstacles faced by this type of taxes and identify the reasons for the clear and striking differences in the deduction between those charged with the state departments to reach the exact calculation in accordance with the laws and instructions and the unification of tax deductions for similar cases and clarify Cases of confusion and ambiguity, and achieving justice by deduction, whether in favor of the taxpayer or financial authority. Under the laws and regulations in force.

  The study was conducted on a sample of the salaries of the employees of the University of Basra, and interviews with account m

Aimed at the researcher during his research to characterize the elements of internal control under the standards of the state and measurement and analysis of the extent to which those elements in the form of technical education through a selected sample included the three institutes (Institute of Directors Technical Institute for the preparation of the trainees and the Institute of Technology). The researcher used the method of analysis the descriptive terms used questionnaire to collect the necessary information and were subject to analysis using descriptive statistical methods Kalost mean and standard deviation, and research found a set of conclusions, including a commitment to the elements of internal control in the form of technical

Plane cubics curves may be classified up to isomorphism or projective equivalence. In this paper, the inequivalent elliptic cubic curves which are non-singular plane cubic curves have been classified projectively over the finite field of order nineteen, and determined if they are complete or incomplete as arcs of degree three. Also, the maximum size of a complete elliptic curve that can be constructed from each incomplete elliptic curve are given.

This research highlights the light on the general framework of accounting discloser in the Islamic banks, and show the types and the concepts of Cost Efficiency, In this present study, the sample included Fourteen Islamic banks, where the data was collected from the annual financial reports. Accordingly, the study in order to achieve the aims and access to the results based on the analytical method and the descriptive analysis, and conducted a Simple & Multiple Linear Regression analysis, in order to test hypotheses of the research by using of statistical analysis software (SPSS). The research has arrived to many results such as: the commitment of Islamic banks working in the Kingdome of Bahrain (Wholesale) to the requirements of the

This study evaluated the effect of spore suspension and fungal filtrate against different developmental stages of Tribolium castaneum third and fifth larval instars and adults. Two isolates of entomopathogenic fungus Metarhizium anisopliae were used (commercially (Met 52 EC), and domesticly). For the two isolates, the effectiveness of various conidial concentrations were (1 × 104 ; 1 × 106 ; 1 × 108  conidia/ ml) and various concentrations of fungal filtrate (100,75,50%) were evaluated. It is observed that the fungal filtrate at a concentration of 75% and the conidial concentration of 1 x 108 conidia /ml for both isolates were the most effective in causing the highest mortality rates to the third and fifth instar larva and adult

Background: Anti-oxidants are used as supplements to counteract the over production of free radicals in periodontal disease.Co-Q10 functions as an intercellular antioxidant by acting as a primary scavenger of free radicals (FRs) and reactive oxygen species (ROS), this study aimed to evaluate the effect of intra pocket application of perio Q gel (coenzyme Q10) alone and as adjunct to scaling and root planing on the periodontal clinical parameters in the treatment of patients with chronic periodontitis and compare the better improvement on the clinical periodontal parameters among different treatment modalities at 3 and 6 weeks. Materials and methods: A total of 323 sites with pocket depth (5-8) mm in patients with chronic periodontitis were