There are Islamic sources and books that deal with the different doctrinal and differential framework of the Islamic religion with a monistic approach, describing them with embarrassing jurisprudential titles such as: excommunication and expiation, and epithets that carry the characteristics of hatred and rejection, in addition to removing them from the sect and religion, and the reason for that is that the doctrine (A) or (b) considers itself the doctrine that represents only the Islamic religion, and other doctrines are misguided and disbelieving. the reasons behind this - besides the attempt to establish doctrinal and fiqih rooting in claiming truth and escaping from within the foundational differential doctrinal system – is the pol

Brainstorming is one of the fundamental and necessary concepts for practicing the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead to increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brain

Brainstorming is one of the fundamental and necessary concepts for practising the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead To increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brain

Large – Almusseiyab soils survey project in mid Mesopotamian plain have
been chosen , because of its variation in soil series and reiteration map units, to
calculate the roundness of map units and roundness sorting values, in order to use
them as a pattern of map units shapes which help in interpret the distribution and
shapes of map units, which they were (18) soil series in (141) reiteration. Calculate
each map units roundness have been done and its value ranged between (0.09) to
(0.51), The average of roundness ranged between (0.250) for each MM1, MW5
soil series ,and (0.317) for DW45 . 99.30 % of samples were not good roundness
and with many sineuosity. The second group was a largest percentage 38.88 % with<

ABSTRACT

            The results showed that the organic fertilizer mixture (1:1) 30 tons/ha with chemical fertilization recorded the lowest level of bulk density of 1.2 g/cm³, the organic fertilizer mixture (1:1) 30 tons/ha with chemical fertilization recorded the highest percentage of aggregation stability amounting to 16.17%, the organic fertilizer palm fronds recorded the highest level of ready water with an average of 5.50 cm³/cm³ and the organic fertilizer mixture (1:1) 30 tons/ha without chemical fertilization recorded the highest level of ready water as it reached 6.93%, the or

When the financial resources of individuals and groups available, this will lead to increase the consumption ranges and sometimes reached to excessive especially to the categories that have little awareness about economic importance and its reflections. it seems that consumerism has increased in many countries including Iraq because of many factors, and the most important one is the availability of financial resources as a result of the increase in oil exports as well as the spread of consumption media department at various levels especially.

The research aims to delve into the nature of international financial reporting standards and the unified accounting system adopted in the Iraqi environment and financial ratios in the theoretical side. In the practical aspect, the results of some financial ratios of Basrah Gas Company were compared with the adoption of the financial statements prepared on the basis of the consolidated accounting system with the prepared financial statements Based on the International Financial Reporting Standards (IFRS). The research has reached a number of conclusions, including a difference in the accounting rules and practices between IFRS and the consolidated accounting system in force in Iraq. The adoption of IFRS has led to a decrease in profitabi

In this research the natural frequency of a cracked simple supported beam (the crack is in many places and in different depths) is investigated analytically, experimentally and numerically by ANSYS program, and the results are compared. The beam is made of iron with dimensions of L*W*H= (0.84*0.02* 0.02m), and density = 7680kg/m³, E=200Gpa. A comparison made between analytical results from ANSYS with experimental results, where the biggest error percentage is about (7.2 %) in crack position (42 cm) and (6 mm) depth. Between Rayleigh method with experimental results the biggest error percentage is about (6.4 %) for the same crack position and depth. From the error percentages it could be concluded that the Rayleigh method gives