The topic of the research on the Observatory of the Walls on Jurisprudential Matters in the Hanafi Fiqh, by Imam San’a Allah bin Ali bin Khalil Al-Ala’iyya Wai al-Naqshbandi, al-Rumi, who died in 1137 AH, which includes seven chapters, the first section of it concerning division and related matters, and the second section in the adaptation It is the apportionment of benefits in common objects, the third section, which pertains to lines, surfaces, and bodies, the fourth section, which concerns the inclined wall and certification, and the fifth section, which concerns the provisions of the walls and its claims, and the sixth section, which concerns the door of roads and doors, the opening of the skylight, the sails of the wing, the can

The policy issue in all countries of the world is concerned with government and research because it has the ability to reveal many of the problems facing the state and its organizational and scientific capabilities in the development of solutions and appropriate treatments that go beyond random and improvisational reactions, As a result of this interest, many studies have attempted to conceptualize and academicism it. The concept of public policy has been linked to various aspects of social life such as social, economic, educational, agricultural or other aspects. Public policy, regardless of its meaning or its relation to aspects of life, refers to the systematic thinking that directs the behavior and actions of the state, organization

Trace Elements (Cd, Pb, Cu, Zn, Ni) level were examined in hair of donors from industrial areas, cities and village, and in permanent contact with a polluted workplace environment in lattakia. Hair sample were analyzed for their contents of the trace elements by inductivity coupled plasma- mass spectrometer (ICP- MS). It was found that the contents of (Cd, Pb, Cu, Zn, Ni) in the hair were significantly higher in the industrial areas and cities, while in the village had the lower concentration of elements. Correlation coefficients between the levels of the elements in hair found in this study showed that hair is a good indicator of Environmental Pollution.

The aim of this research is to measure and analyze the gap between the actual reality and the requirements of the environmental management system in the middle refineries company/refinery cycle according to ISO14001: 2015, as well as to measure the availability of a clean production strategy and test the relationship and impact between the availability of the requirements of the standard and a clean production strategy for the actual reality in the company.

The research problem was determined by the extent to which the requirements of the environmental management system are applied according to ISO14001: 2015 in the middle refineries company? To what extent are the required clean production strategies ava

Concert place high school in the community Keep pace with societal change and what is going through Iraqi society from the wars and occupation and the sectarian and ethnic conflict and authoritarian policies and Dictator ship .
This is the circumstance of the most important historical stages that require .
Precision sons is Keep up with the progress and development and the advancement of the educational march .
The school is a social institution that organizes the members of society all walks of life and their habitats working on crafting members of the extraordinary alve of progress At the multiplicity of functions and tasks school pequires members qualified scientific and practical Becomes complementary members seek progress a

based on the importance of public relations in companies, I will discussed the issue of public relations and its role in marketing national products, given what these companies represent of great importance in terms of providing products and services to large segments of Iraqi society, which necessitated the need to search and investigate the role and importance of activities that Provides public relations in Iraqi companies in all categories( public, private and mixed).
the study tables and theirinterpretations, results and recommendations, and the studyreachedseveralresults, including the positive and the negative, the positive including the success in marketing the products by the number of companies in the Fairswhere the level of

natural and non-natural disasters, is an environmental challenges the society and the economy as well as a direct and indirect economic affect, and the units are part of the system overlapping among themselves and thus affected by external indicators, directly or indirectly, these direct effects appear in the destruction or damage inflicted by disasters in property , infrastructure , superstructure , accounting information systems and indirectly in the outcome of future business, comes research problem through access to accounting treatments issued by the Federal Office of financial supervision to address the damage caused by the disasters and prepare the missing financial accounts it turns out us that there is negligence of a nu

Stylistics is the analysis of the language of literary texts integrated within  various approaches to create a framework of different devices that describe and distinct a particular work. Therefore, feminist stylistics relied on theories of feminist criticism tries to present a counter- image of a woman both in language use and society, to draw attention , raise awareness and change ways that gender represents. Feminist stylistic analysis is related not only to describe sexism in a text, but also to analyze the way that point of view, agency, metaphor, and transitivity choices are  unanticipatedly and carefully connected to issues of gender(Mills,1995:1)            &nb

          IFRS 17 aims to provide a unified basis for accounting for all types of insurance contracts, including reinsurance contracts, in a manner that benefits both investors and insurance companies and enhances the ability of the financial statements of insurance companies for comparison between companies listed in financial markets around the world. According to this standard, insurance contracts are accounted for on the basis of the Asset-Liability Approach and the use of fair values that the standard requires updating regularly in order to provide more useful information to the users of financial statements, as a result of the failure of reporting requirements for insurance contr

Air pollution is considered one of the major environmental problems that contain many challenges and difficulties facing most countries of the world, including Iraq. The problem has emerged widely with the emergence of the industrial revolution in the world and the tremendous increase in the population and the increase in the number of transportation and its development in addition to excavation, maintenance and work Construction and weather fluctuations, such as dust and sandstorms, pollution resulting from oil refining, extraction, diversion and other processes that cause pollution, and the start of the world using methods that limit the volume of environmental pollution. The most prominent of these methods is the imposition of