Praise be to God, Lord of the worlds, and prayers and peace be upon the most honorable of God’s creation, Muhammad bin Abdullah, the illiterate Arab prophet, the faithful, and his family and companions.
And yet ...

     The realistic view is that Islamic jurisprudence is not exaggerated in the judgment of compensation, so it is judged for everything that has been lost by the victim of a profit or his loss, but he takes into account the bearing of the guarantee between profit and loss or the principle on which the theory of bearing liability is found, and it is clear through research that Islam The principle of respecting money, souls and rights is considered a public order, but it may exclude some ca

The current study aimed at (identifying the impact of a proposed strategy based on the realistic mathematics theory in the mathematical interrelation among the third intermediate grade students), two samples from the third intermediate grade were tested in a school affiliated to Rusafa I General education Directorate in Baghdad for the academic year (2022-2021)the experimental group will study according to the proposed strategy and it consisted of (30) female students , the control group will study through the traditional method and the number of its students is (30), thus the study sample consisted of (60) female students, the two groups were equalized in the variables (age in months, intelligence, prior knowledge) and to achieve the study

This thesis aims to show the effects of the development of the traditional manual system of the tax accounting process to the electronic system by the activation of the tax identification numbers (TINs) mechanism. The impact of this development is facilitating the tax accounting process, tax fraudand thus increasing the tax outcome.To prove the research hypothesis, an electronic system was designed based on income tax report, estimation note of individuals, in additional to using Adobe Dreamweaver application to write PHP, HTML, Javascript, and CSS web languages to implement  the proposed system. The research reached a set of conclusions, the most important of which is; not enough the communication methods between the Genera

    The current phase distinguish by the rapid scientific development, which pushes individuals to have the necessities of scientific and practical life through the proper scientific thinking which contribute to the development of invention and creativity away from memorizing and indoctrination and encouraging individuals to looking for information and then attempting to process and develop these information instead of being a passive receiver. The investment of minds becomes the logical investment in all societies by preparing the citizen to become able to face life changes and its necessities. It is very important to take care of individuals and develop their mental abilities and thinking skills. The constructive strateg

In this paper, a study was made to determine the properties of Jovian radio bursts emitted at frequency 20.1MHZ. The data were provided from the Radio Jove archive for twelve years (2000-2012) for multi stations. The duration time for Long bursts (L) was (10-30) seconds and for Short bursts (S) was (10-20) seconds. The effect of radio bursts from the Sun and the galactic background were calculated at the same frequency and were found that radio bursts from the Sun will reduce the occurrence probability of Jovian radio bursts much more than radio bursts from the galactic background. The distribution of Jovian radio bursts was different; the occurrence probability with respect to the northern latitudes was more than the southern latitudes.

Discrete Raman amplifier have many attractive aspects over rare-earth doped fiber amplifier such as (EDFA) including arbitrary gain band, better adjustability of gain shape, and better linearity. This paper shows that discrete Raman amplifier has higher gain in bidirectional pumping than counter pumping. The gain increases with increasing fiber length, and the noise figure remain at the same value for short fiber length.

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All over the world and in different societies and cultures , people are always looking for different ways of favourable , gentle smooth and soft communication .The 'powerful linguistic devices ' that are embedded in the daily English language is called "euphemism". It plays an important and vital role in daily communication. It represents a significant part of English . It is used to express any aspect of everyday realities such as the business world , mass media , etc. The comprehension of such realities can not be verified unless a reasonable command of euphemism is achieved.
Euphemism is defined according to various perspectives and views. It is " that figure of speech which consists in the substitution of a word or expression of c

Matching between wind site characteristics and wind turbine characteristics for three selected sites in Iraq was carried out. Site-turbine matching for potential wind power application in Iraq has not yet been well reported on. Thus, in this study, five years’ wind speed data for sites located in Baghdad (33.34N, 44.40E), Nasiriyah (31.05N, 46.25E), and Basrah (30.50N, 47.78E) were collected. A full wind energy analysis based on the measured data, Weibull distribution function, and wind turbine characteristics was made. A code developed using MATLAB software was used to analyse the wind energy and wind turbines models. The primary objective was to achieve a standard wind turbine-site matching based on the capacity factor. Another matching