Provisions and controls on the disposal of public funds between Sharia and law
Research Summary
That money is the foundation of life and one of the most important reasons for the reconstruction of the land, and God is the owner
The real value of this money, God has borrowed some individuals on public money, and people
They are charged with preserving it, since it is beneficial to them all, without anyone taking it
To himself, and the guardian is charged by God to protect this money and aggression
Because of its power, authority, various organs and public servants of the province
Upon him; Because the assault on public money by employees and others in the organs of the state
And exploitation of their jobs and this

The research emphasizes importance of preliminary drawings in design of any product. Therefore, using of simulation as tools for visual thinking in developing drawing and design skills. So that practice of drawing by hand, considering shape of ideas in first stage of visualizations, and practice of its techniques and continuous training.
Hence, the research problem arose with the role of simulation method for developing preliminary sketches in the sample of students of the Product Design Department at the College of Design and Art, PNU, as it is important tool for visual thinking that helps the designer in designing and producing innovative artistic works.
Therefore, the research axes, a number of findings and recommendations were

   The simulation is the oldest theory in art, since it appeared in the Greek aesthetic thought of the philosopher Plato, as we find in many of the thinkers and philosophers over a wide period of time to reach our world today. Our fascination with art in general and design art in particular is due to the creativity and innovations of the artist through the simulation, as well as the peculiarities in this simulation, which give objects signs and signals that may have an echo that sometimes does not exist in their physical reality.

   The real representation of life and design construction, descriptions of the expression of each of them in the form of intellectual construction and the ideas of producti

have been notable developments in the field of
r.ldical education in the country and in the region.
The most significant of which is a general awarness
that has been created about the need for and
relevance of changes.There is however a basic
question that posses itself and becomes clearly
relevant
in the context of effort .Today, to recognize health
care services in the developing countries in the light
of realigned priorities This ensure to bring about
learning outcomes as a tocurriculum changes to meet
this demand.

This research has discussed the origins of ESP, addressed key notions about ESP and examined issues in ESP syllabus design. The content of the paper was determined by a need identified based on my  experience as an ESL instructor designing and delivering the content-based language program - Language Preparation for the Cadets and Employment in the Iraqi  College of Police . These issues, where possible, have been supported by current and pertinent academic literature. It is my sincerest hope that these observations will lend insight into the challenges facing the ESL instructor acting as ESP syllabus developer.

This paper presents the design, construction and investigates an experimental study of a parabolic Trough Solar Collector (PTSC). It is constructed of multi – piece glass mirror to form the parabolic reflector (1.8 m ? 2.8 m) its form were checked with help of a laser and carbon steel rectangular as receiver. Sun tracker has been developed (using two – axis) to track solar PTSC according to the direction of beam propagation of solar radiation. Using synthetic oil as a heat transfer its capability to heat transfer and load high temperature (?400 oc). The storage tank is fabricated with stainless steel of size 50 L. The experimental tests have been carried out in Baghdad climatic conditions (33.3o N, 44.4o E) during selective days of the

The aim of this research is to study the effect of welded joint design (Butt joint and lap joint) on thejoint strength during tension and fatigue loading with different current of welding (40,50,60,70,80) ^per, and different type of wire welding. The result of this research is showed that the effect of fatigue loading on the type of joint is more than the effect of tension loading on it. And the butt joint welding is better than the lap joint welding during the fatigue loaded.The experimental results of the effect of W'elding current showed that more increasing and more decreasing the value of the heat input, during the welding was found to produce mechanical brittleness on the buttjoint welding during the static and dynamic loading. Also i

This study was conducted to study the cytogenetic effect of both alcoholic and water extracts of propolis on mice. Three different samples of propolis were collected from three different regions of Iraq (Najaf, Arbil and Baghdad) to be used in this study. The cytotoxic effect of two different doses of each extracted sample was measured by employing cytogenetic analysis which included (mitotic index (MI), chromosomal aberrations (CAs), micronucleus index (MN) and sperm abnormalities). Results showed that significant increase in MI and significant reduction in MN, CAs and sperm abnormalities percentage were seen after treatment with both alcoholic and water extract of the three samples when compared with negative control, and alcoholic extrac

Purpose: aims the study to show How to be can to enhance measurement management by incorporating a risk-based approach and the six sigma method into a more thorough assessment of metrological performance.   Theoretical framework: Recent literature has recorded good results in analyzing the impact of Six Sigma and risk management on the energy sector (Barrera García et al., 2022) (D'Emilia et al. 2015). However, this research came to validate and emphasize the most comprehensive assessment of metrological performance by integrating Risk management based approach and Six Sigma analysis.   Design/methodology/approach: This study was conducted in Iraqi petroleum refining companies. System quality is measured in terms of sigmas, and t

Purpose: aims the study to show How to be can to enhance measurement management by incorporating a risk-based approach and the six sigma method into a more thorough assessment of metrological performance.   Theoretical framework: Recent literature has recorded good results in analyzing the impact of Six Sigma and risk management on the energy sector (Barrera García et al., 2022) (D'Emilia et al. 2015). However, this research came to validate and emphasize the most comprehensive assessment of metrological performance by integrating Risk management based approach and Six Sigma analysis.   Design/methodology/approach: This study was conducted in Iraqi petroleum refining companies. System quality is measured in terms of sigmas, and t