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The saying of Al-Azhar in the fatwas with it from the words of Imam Zafar (may God have mercy on him) by Imam Pirizadeh Al-Hanafi (d. 1099 AH)
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It is no secret to anyone that studying and investigating books of jurisprudence, despite their suffering, is a pleasure that cannot be compared to pleasure, and it has benefits and importance that cannot be limited and summed up, and it has great fruits that researchers and students of knowledge reap, as well as enriching libraries with jurisprudential material, after dusting them and taking them out to the light of libraries to be seen. Researchers and scholars, generation after generation, so that this nation can benefit from this pioneering intellectual and scientific product that was written for us by our first ancestors of working scholars who enriched human civilization with this scientific material, which has become a beacon guiding the people of the earth and its countries. In the titles of the manuscripts in the libraries to choose a manuscript for investigation and study, my view fell on the title of this manuscript and marked (Al-Azhar’s saying in the fatwa with it from the sayings of Imam Zafar) by Imam Piri Zadeh, d. 1099 AH.. which will enrich the Arab Islamic library.

 

 

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Publication Date
Mon Jan 13 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The evaluation of the role of the information system in reducing tax evasion
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This research attempts to evaluate the role of the information system by highlighting its importance in providing date and information to the tax administration the process of tax accounting for those who are subject to income tax whether they are individuals or companies where the effective information system provides accurate and reliable information in a timely manner.

At the theoretical part of the research, the research approaches the problem of the research represented in that whether the information system, applied in the General Commission for Taxes, is capable of achieving its role in reducing the phenomenon of tax evasion. The existence of a set of things which in the Commission may lead to increase tax evasion by taxpa

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of the financing structure on investment decisions : Applied research in a sample of commercial banks listed in the Iraq Stock Exchange for the period (2011-2020)
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               The research aims to shed light on the financing structure, which is one of the important pillars of financial management in the commercial banking sector, which enhances its financial position through financing its various investments, which is one of the pillars of the successful economy of the commercial banking sector. in which country. The contents of the research variables, which were represented by the independent variable, financing structure, the dependent variable, and investment decisions in commercial banks, which the researcher tried to address, as the research began with a basic variable that depends on diagnosing the impact of the financin

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Publication Date
Mon Jun 01 2026
Journal Name
Surra Man Ra'a
The cultural effect on translating titles of an international Awareness Campaigns with reference from English to Arabic
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The study explains how translation participates in shaping the responses of different communities to global awareness campaigns, and the extent to which language and translated terminology from English to Arabic influence the audience’s understanding and interaction with the awareness messages delivered by these campaigns. The research aims to explore the problems in translating these campaign titles, which may lead to vague meaning, as the process is considered a major challenge due to the need to navigate linguistic nuances, cultural differences, and contextual variations. In this study, some awareness phrases were randomly chosen from many types of organizations’ campaigns, like the WHO, UN, mental health, and Empowerment, a

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Publication Date
Mon Oct 05 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Assessment of the oral findings, salivary oxidative status and IgA level among group of workers exposed to petroleum pollutants in Al-Daura oil refinery
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Background: Oil refinery workers are continuously exposed to numerous hazardous materials. Petroleum contains the heavy metals as a natural constituent or as additives. These metals induce the production of ROS which associated with an oxidative damage to DNA, proteins, and lipids. This study was conducted to assess the salivary levels of heavy metals, salivary oxidative status, oral immunological activity (salivary sIgA) and assessment of the oral findings among the workers of Al-Daura oil refinery in Baghdad city. Subjects, Materials and Methods: This study was done in Al-Daura oil refinery; samples consist of 60 workers involved in refinery processes (study group) and 20 non-workers (control group). Oral examination and saliva collection

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Publication Date
Sat Dec 01 2018
Journal Name
Al-nahrain Journal Of Science
Image Classification Using Bag of Visual Words (BoVW)
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In this paper two main stages for image classification has been presented. Training stage consists of collecting images of interest, and apply BOVW on these images (features extraction and description using SIFT, and vocabulary generation), while testing stage classifies a new unlabeled image using nearest neighbor classification method for features descriptor. Supervised bag of visual words gives good result that are present clearly in the experimental part where unlabeled images are classified although small number of images are used in the training process.

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Publication Date
Sun Mar 15 2020
Journal Name
Journal Of The College Of Education For Women
Rhetoric Effect of Ibn Al Faridh’s Poetry Counterparts: اسماء خليل ابراهيم, فرج منسي محمد
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 The Sufi poetry of Ibn Al-Faridh represents a true image of the spiritual  experience, in which he presented the bright aspects of  his experience, and his suffering in it, by formulating it in a poetic form, because the Sufi poetry is the result of an experience in which the Sufi seeks to achieve his goal of reaching the truth, and this is why Ibn Al-Faridh made his poetry a tool for expression on his own experience, the poet reflected his Sufi life in which he moved rhymes and weights.

   The poet Ibn Al-Faridh stands as a witness to his making of  Sufi poetry in the service of the purpose of who said, it is the embodiment of the Sufi journey in the stages, and the fluctuation in the places and si

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Publication Date
Mon Nov 19 2018
Journal Name
Al–bahith Al–a'alami
Analytical Study of Cartoon picture AL-Mada Newspaper is a model
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The researcher studies and explains the content of some pictures that are published in al-Mada newspaper. The research is important as it deals with a topic that has a relation with visual culture and its role to transfer the press letter to the audience. The researcher finds that cartoonist exposed the security services through important people who have a major role in state policy and reveals the level of corruption and the weak treatments for this phenomenon and its reflection on the whole society and individuals. In addition to that, cartoonists try to encourage the public for going on the peaceful demonstrations since it is a good tool to make pressure on the government to punish the corrupts.

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Publication Date
Wed Jun 10 2026
Journal Name
Adolescência E Saúde
Assessment Of The Effect Of 3-Caffeoyl Quinic Acid On Biofilm Formation By Kocuria Kristinae Clinical Isolates From Ear Infections
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Background: Kocuria kristinae (earlier known as Rothia kristinae) is a relatively new opportunistic pathogen responsible for ear infections. The ability of this organism to form biofilms increases its resistance to therapy and promotes the development of antimicrobial resistance, necessitating new treatment methods. Objective: To assess the effect of 3-caffeoylquinic acid on K. kristinae isolated from patients with ear infections. Methods: Isolation of five clinical strains was done by conventional microbiological procedures. The ability of K. kristinae to form biofilms was determined by the crystal violet method (absorbance at OD₅₇₀) before and after 3-caffeoylquinic acid exposure; statistical data analysis was done using a

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Publication Date
Sat Dec 01 2018
Journal Name
Al-khwarizmi Engineering Journal
Time Series Analysis of Total Suspended Solids Concentrations in Euphrates River in Al-Nasria Province
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The monthly time series of the Total Suspended Solids (TSS) concentrations in Euphrates River at Nasria was analyzed as a time series. The data used for the analysis was the monthly series during (1977-2000).

The series was tested for nonhomogenity and found to be nonhomogeneous. A significant positive jump was observed after 1988. This nonhomogenity was removed using a method suggested by Yevichevich (7). The homogeneous series was then normalized using Box and Cox (2) transformation. The periodic component of the series was fitted using harmonic analyses, and removed from the series to obtain the dependent stochastic component. This component was then modeled using first order autoregressive model (Markovian chain). The above a

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Effect of the fungus Metarhizumanisopliae (Metchnikoff) Sorokin and actelic insecticide in the protection of bean seeds packaged in bag from infection by cowpea beetle
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this study was perform to defined the effect of fungus Metarhiziumanisopliae Sorokin with concentrations 5x101, 5x103 and 5x105 spore/ ml and Actelic insecticide with concentration 0.001% in in rate of germinate treated string bean seeds also study effect of packed bags in two different type: jute and polypropylene bags which treated with fungal suspension pervious mention and insecticide in rate infested the string bean seeds packed in it.Results of the study showed the following: Lower rate of weight loss of cowpea seeds appear in poly propylene bags 4.41, 5.95% after six months of treatment with 5x 105 spore/ ml and Actelic insecticide respectively compared with 15.08% to control treatment. The fungal concentrations and insecticide not

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