Praise be to God who created the soul, perfected it, and inspired it with its immorality and piety. He says in His Noble Book: ﭤ Fajr: 27-30 Glory be to You, O God! O Lord, on whom I have chosen for You as a beloved from myself and the soul of the two worlds, may our master Muhammad be sacrificed for him, who enlightened the horizons with his introduction to enlightenment. It soon ends with the end of pleasure, which is the opposite of the pleasure of thought and meaning, as it is permanent and continuous, and from here we see that the Messenger of God, may God’s prayers and peace be upon him, urges us in various places to seek knowledge and fortify the soul and thought in a way that raises one’s status and protects him from the struggle of evil in this world and the Hereafter, where he said, may God’s prayers and peace be upon him : (Whoever travels a path seeking knowledge, Allah will make a path easy for him to Paradise, and the angels lower their wings in approval (narrators of the omnipotent). And we are in the midst of this relentless campaign against the ideas of our late nation, behind which it is intended to obliterate the correct intellectual truth and replace it with atheistic ideas or ideas that lead us to diminish the greatness of Islam, its creed and its law, we find it necessary for us to enlighten and understand well our Islamic heritage and what our previous scholars left of the civilizational and sober intellectual legacy Especially in the field of fighting philosophers, atheists, and those with narrow ideas, through the extensive and detailed study of those important manuscripts that are found in the shelves of international libraries. Ibn Abd al-Rashid al-Khawji, may God have mercy on him, a wide mercy, as he explained in it the book Ma’alim Usul al-Din by Imam Fakhr al-Islam Muhammad ibn Umar al-Razi, upon him be the clouds of mercy and pleasure. And it is called the speaking souls. May God make us among those who speak the truth in this world and the Hereafter. He is the best protector, and the best supporter to him is our fear in the few and the many, and may God's prayers and peace be upon the pearl of the coincidence of existence and the owner of the praised place, our master and our lord Muhammad and his good family and his faithful companions.
The current research seek to known the strategic planning for the taxes and its important , and its effect upon the investment , and this research was be in the general board of taxes, and the economical directorate of the ministry of finance , therefore this research started from the problem below:
- What level of the important and type of the research changeable of the research ( the strategic planning for the taxes and investment) in the research organization ?
- Is there any relation of the join and effect of the changeable of the research (the strategic planning for the taxes and investment)in the research organization ?
Therefore this research depended a hypotheti
... Show MoreThis research aims to design a high-speed laser diode driver and photodetector, the result is the
design of the high-speed laser diode driver with a short pulse of 10 ns at 30 KHz frequency and the
delivered maximum pulse voltage is 5.5 mV. Also, its optical output power of the laser diode driver is
about 2.529 mW for the centroied wavelength 1546.7 nm with FWHM of 286 pm and (1270-1610) nm.
The design of the circuit based on bipolar transistor where the input pulse signal is simply generated by
an arduino kit with 15 kHz frequency and then compensated to trigger to small signal amplifier which
was is simply NPN C3355 transistor and the output is a current driver to the laser diode. OptiSystem
software and Electronic
The research seeks to design a program of guidance in the form of emotional perception rational to reduce the fear of failure, to identify the effect of method of emotional perception rational in reducing the fear of failure. To achieve these objectives, the researcher adopted the null-hypotheses, which assume there are no statistically significant differences in the degree of fear of failure (for the control group) in the pre-posttest. There are no statistically significant differences in the fear of failure (for the experimental group) in the pre-posttest. There were no statistically significant differences in the fear of failure of the groups (experimental and control) after the application of the program in the post-test. In order to
... Show Mores The study aims to identify the fairness in the distribution of municipal services between municipal districts and areas, from point of view of municipal chamber staff and from the point of view of the citizen. It also aims to identify factors affecting the fairness of the distribution of municipal services. Municipal services were being studied : hygiene and waste, water supply, sewer, creating gardens, and street paving .Factors which examined its impact on municipal services are: resources available to municipal chamber, the managerial process at municipal chamber, and factors in the external environment surrounding municipal chamber.The results of the study showed that level of the e
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The study aims to evaluate sustainable traffic management strategies for congested intersections in medium-sized Iraqi cities, with a focus on Al-Sa’a Intersection and Al-Jari Street in Hit City. These nodes face severe traffic congestion, delays, and infrastructure limitations that compromise urban mobility and sustainability. A multi-criteria evaluation (MCE) framework was employed to analyze three categories of interventions—engineering, planning, and administrative—based on five weighted criteria: traffic efficiency (40%), delay reduction (25%), cost (20%), environmental impact (10%), and social acceptance (5%). The methodology combined field data collection (traffic counts, travel time, and delays), GIS-based spatial analysis, an
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Corruption has become the subject of great interest, and the subject of research and scrutiny in recent years, because of its penetration in all fields of life, whether these fields are political, economic, social, and administrative. It is one of the biggest challenges and problems that are facing communities. Therefore, this study is focused on the evaluation of measures implementing the national strategy to combat corruption in Iraq.
This study was launched, first because of its intellectual dimensions to ensure a conceptual presentation of the strategy and operational management in general with a special focus on the processes of implementation and control str
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The research aims to demonstrate the impact of governance mechanisms on the quality of financial reports in the light of the accounting disclosure for sustainable development represented in (accounting disclosure for economic development, accounting disclosure for environmental development, and accounting disclosure for social development) in a sample of banks listed in the Iraq Stock Exchange.
Governance mechanisms were measured by evaluating and analyzing the mechanisms in banks for the research sample consisting of (15) banks, based on the governance guide issued by the Central Bank, as well as the banks’ financial reports for the years 2016 -2018, and the dimensions of accounting disclosure for sust
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The scientific studies that deal with Herminutia (interpretation) as the art of reading the interpretation practiced by the recipient after his understanding of the literary texts and works of art that he sees or read them so that these readings to make the act of reading and allow him the opportunity to mature and rational reflection of each text or artistic work.
Based on this, the researchers considered the establishment of the problem of their research through the search for the problematic overlap of concepts in the interpretive practices of the literary text?
The second chapter dealt with the definition of the term interpretation as well as interpretation as a theory and concept, and then the indicators reached by t
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The aim of this research was to analyze the financial reporting requirements of segmental information that stipulated by the Iraqi accounting rules, investigating the extent of it compliance with the requirements of the International Financial Reporting Standard No.8 (IFRS 8) and the Statement of Financial Standards No.131 (SFAS 131). Also the research aimed to identify the segmental disclosure practices in listed corporations on Iraq Stock Exchange (ISX), basing on a hypotheses said that “the insufficient of Iraqi financial reporting requirements of segmental information affect<
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