Atheists have spread in the modern era, so that atheism has become a bad phenomenon in the world in general and in Islamic societies in particular, so the research aims to study the individual and social effects left by atheism on the atheists themselves, and the research included multiple axes: atheism linguistically and idiomatically, atheism in the Qur’an Noble and Modern (and Contemporary) Atheism Statistics: and the reasons for atheism: Studying the phenomenon of atheism in Iraq as a model, then studying the effects of atheism: on the individual first, then atheism and its impact on society, then the conclusion, recommendations, sources and references

The research aims  to study strategic training and its impact on improving the performance of the inspectors general offices in Iraqi ministries, through two variables strategic training Which include Four Dimensions ( Strategic analysis , Formulation of Training Strategy , Implement the Training Strategy , Evaluation ) and Performance included Three dimensions ( Efficiency , Effectiveness , Added-Value).

This research problem is that the Offices of Inspectors rely on pre-made training Programs  received from training centers without designing the training programs that provide the employees with the skills and abilities that lead to the implementation of the current and future goals of the orga

In recent years, the attention of researchers, governments and international non-governmental organizations has focused on the aggressive practices adopted by companies with the aim of evading the tax burden or from paying the tax obligations imposed on them by law, as the results of these practices are negatively affected by tax revenues. And that companies are part of the society in which they work, and they have rights and obligations, including paying taxes. The research community is the Iraqi private shareholding companies, and the research sample was 4 companies within the private sector and in the field and finance - banking, insurance, industrial and service, which are Ashur Bank, Al-Ahlia Insurance Company, Baghdad Soft

In recent years, the attention of researchers, governments and international non-governmental organizations has focused on the aggressive practices adopted by companies with the aim of evading the tax burden or from paying the tax obligations imposed on them by law, as the results of these practices are negatively affected by tax revenues. And that companies are part of the society in which they work, and they have rights and obligations, including paying taxes. The research community is the Iraqi private shareholding companies, and the research sample was 4 companies within the private sector and in the field and finance - banking, insurance, industrial and service, which are Ashur Bank, Al-Ahlia Insurance Company, Baghdad Soft

Rock mechanical properties are critical parameters for many development techniques related to tight reservoirs, such as hydraulic fracturing design and detecting failure criteria in wellbore instability assessment. When direct measurements of mechanical properties are not available, it is helpful to find sufficient correlations to estimate these parameters. This study summarized experimentally derived correlations for estimating the shear velocity, Young's modulus, Poisson's ratio, and compressive strength. Also, a useful correlation is introduced to convert dynamic elastic properties from log data to static elastic properties. Most of the derived equations in this paper show good fitting to measured data, while some equations show scatters

The present study designed to determine the ethanolic extract of Cyperus rotundus on Liver in Albino Male Mice . In the present study 18 Male mice were used they divided into six groups ( 1st group consedered control group , 2nd group injected by 250 mg/ml from extract , 3th group injected by 300 mg/ml from extract , 4th group injected by 350 mg/ml from extract , 5th group injected by 400 mg/ml from extract and the 6th group injected by 450 mg/ml from extract ) . the expermint lasted for two days and the doses gived by intraperitonial injection . showed from the study results that ethanolic extract for Cyperus rotundus have negative effect on Liver tissue in 250 , 300 , 350 mg/ml concentrations when comparsion with control group . the re

Listening comprehension of Iraqi EFL college students are not given time for practice, and incorporate in the programme of the Department of English, therefore, students are not well-prepared to comprehend the spoken language also the Iraqi EFL College students are deficient in comprehending the spoken English. So, listening strategies require a larger amount of consistent practice. The present study aims at finding out the effect of teaching the proposed listening strategies programme on EFL university students' listening comprehension. The sample consists of 104 of 1st year college students at the Department of English Language, College of Education Ibn-Rushed for Humanities. The programme deals with the following strategies: summrazing-n

The aim of the research is to demonstrate the extent of the impact of resource consumption accounting technicality as an administrative technique that is compatible with the rapid developments and changes in the external environment, with the information it provides and scientific foundations in the allocation of indirect costs, and the identification and measurement of idle energy and its costs in a way that contributes to the rationalization of pricing decisions in economic units. In light of the intense competition and the multiplicity of alternatives, and to achieve this goal, a random sample was chosen.

Visceral leishmaniasis is a neglected tropical disease on the rise in different regions of Iraq, especially in areas with poor hygiene and among refugee populations. The effectiveness of existing chemotherapy for leishmaniasis is constrained by its high toxicity, cost, and the development of drug resistance. The current research examined various concentrations (ranging from 125 to 1000 μM) of lupeol to evaluate its ability to boost the generation of nitric oxide, which has anti-leishmanial properties, in an ex-vivo macrophage model. Griess assay was used to detect the nitric oxide (NO) production in Leishmania donovani infected U937 cell-line macrophages along 24 and 48 hours post treated. The nitric oxide concentration was signifi