Considering the science of speech in the light of its purposes is an accurate scientific study that looks at it from its reality in which it originated, and its topic that it dealt with and its goals that it sought, and it follows its main course in the directions of approving the belief and inferring it, and repelling the objections to it, and this study comes to show the realism of the science of speech in its emergence Its subject and method, since its launch was from the reality of the Islamic nation and based on its intellectual needs, so its presence was necessary in the life of the Islamic nation because of its role in facing the challenges faced by the Islamic faith, and the dangers it was exposed to as a result of the intellectu

For businesses that provide delivery services, the efficiency of the delivery process in terms of punctuality is very important. In addition to increasing customer trust, efficient route management, and selection are required to reduce vehicle fuel costs and expedite delivery. Some small and medium businesses still use conventional methods to manage delivery routes. Decisions to manage delivery schedules and routes do not use any specific methods to expedite the delivery settlement process. This process is inefficient, takes a long time, increases costs and is prone to errors. Therefore, the Dijkstra algorithm has been used to improve the delivery management process. A delivery management system was developed to help managers and drivers

Compression for color image is now necessary for transmission and storage in the data bases since the color gives a pleasing nature and natural for any object, so three composite techniques based color image compression is implemented to achieve image with high compression, no loss in original image, better performance and good image quality. These techniques are composite stationary wavelet technique (S), composite wavelet technique (W) and composite multi-wavelet technique (M). For the high energy sub-band of the 3 rd level of each composite transform in each composite technique, the compression parameters are calculated. The best composite transform among the 27 types is the three levels of multi-wavelet transform (MMM) in M technique wh

The study aims (objective ) to clarify the concept of comprehensive income and its usefulness for users, as the study aims to clarify the relationship between the concept of comprehensive income and market value of the company where the measurement of comprehensive income after accounting for net income and by measuring the unrealized gains or losses in the value of securities available for sale, and measurement the unrealized gains or losses on futures contracts, which are financial derivatives, and measurement the unrealized gains or losses from the settlement of foreign currency translation (conversions), and measurement the impact on the market value of companies and of the present study to rise or fall of return on the stock

Bending effects on the transmission of optical signal are investigated on a single mode
optical fiber (SMOF) of 10 m length, core radius of 5 μm and optical refractive index difference
0.003. The bending radii (R) were between 0.08 and 0.0015 m. A great decrease in the amplitude is
shown for radii below 0.01 m. Sudden break down occurs for radii less than 0.0015 m. Birefringence
(B) is difficult to measure for long fibers. Meanwhile, B was found by comparing with calibrated
fiber of the same properties but of length of 0.075 m. The results show an increase in propagation
constant (Δβ) and the decrease in beat length (Lb), and show that bending decreases the critical radius
of curvature (Rc) related to B. The chang

Break in the bond and its impact on the difference of scholars

The Messengers and the Imam of the God-fearing, Muhammad is God, his family, and all of his companions. As for what comes after... Fainting is one of the involuntary symptoms and states that occur to a person when carrying out his life’s tasks suddenly due to his loss of sense and movement, so he loses consciousness for a period of time that is short or may be long, and the person is held accountable and responsible for every moment of his life. He is required to perform duties specified by Sharia law, such as prayer, fasting, and Hajj...and fainting prevents him from performing these actions. We must consider the opinions of jurists and know the legal implications resulting from it. It was said that a person has a capacity that enable

In pre- Islamic poetry, there are a lot of words that indicate
peacefulness of one sort of another, in addition to the inspirations of semantic
modeling in which the poet sets himself in various horizons.
Among these words: brother, comrade, friend, companion, lover,
people, prince, home, land, country, blessing, honesty, contract, company,
justice, thankfulness, forgiveness, pardoning, guest, goodness, faithfulness,
silence, death, peace,….
In addition, there are their derivatives from various aspects that indicate
peacefulness either directly or indirectly.

Piracy is one of the most important problems faced by sound record producers, because it is a problem that technology, evolves with the development of time and and although piracy is not a new problem, it has received great attention in recent years, because of the means by which (the Internet) and its size result from it, even In many of the ruler, describing it as (the crime of nd she participated in the great the electronic age) aharm it causes to all the groups involved in it producing the sound recording, because there are three categories that contribute to the production of the sound recording, which is (the author of the recorded work, the st who performs the work and the producer who artiperforms an operation Performance recording

The development of human resources training programs can assist in agreat deal in creating products of high quality with quantitive advantage for the economicunit;through the sale of products by prices higher of the peer products price in the arket,or decreasing production costs which lead into increusing the unet  profits. for these reasons, the human resources have got great importance for their great role in  any economy,and they havestarled to consentrate on accounting these resource.From this point of view, this research has handied human resources accounting and their effect on quality costs.  In(MID-Refinery Company),quality costs are determined ,then we have larified the reality of training and development in the o