The research tagged with (similar rulings in the holy heavenly books - the Holy Qur’an and the Bible) highlights that there are a number of rulings in the heavenly books that are similar to each other in terms of content, meaning and significance and did not change from one prophet to another because they relate to the basic interests on which social relations are built. Documenting ties, preserving rights, preventing abuse, etc. These are among the divine purposes in clarifying rulings in order to reach their goals and achieve their goals. Therefore, by combining these rulings, many problems and incidents that are the subject of disagreement and doubt between the two religions can be achieved and addressed. Those who want reform, righteousness, and goodwill are far away. Hatred, hypocrisy, and dissension serve the public interest and organize the human society by bringing benefit to them and warding off corruption from them, so these purposes were made in the hearts of the prophets (may God’s prayers and peace be upon them) and they considered themselves brothers even if they did not see each other because they are from one father and one mother and they are (Adam and Eve), so These messages are intended to complement each other and not to differ and contradict, because by agreement it is an essential part in organizing society and forming relationships (individual, collective and international) in order to achieve common interests, and to ward off blind suspicions directed at the two religions and to reveal their facts, especially in recent times several tendentious parties have risen to distort the provisions of Islamic law And defining it with violence, strictness, the permissibility of killing, violating the sanctities of others, taking people’s money unlawfully by looting, kidnapping, etc., and not taking into account their interests, and by combining similar rulings, he devises rulings related to gaining a worldly life filled with peace, security, and stability far from hatred, sin and aggression, and it also highlights that the source of rulings is God The Almighty and the prophets are all communicators of divine commands to convey His rulings aimed at organizing human society and preserving their five necessary interests; Because divine orders are not meant to be orders that must be executed only; Rather, these commands are coupled with purposes aimed at interests, and the benefit of these interests belongs to the people himself and not to God Almighty, but at the same time they are seeking His pleasure, the Most High, and as it becomes clear in it that the divine laws are not pure worship in the sense of staying in mosques and churches, fanaticism in religion and not mixing others as some people think; Rather, it is a set of provisions and rules that came to organize human society by bringing benefit to it and warding off corruption from it, and in order to achieve the pleasure of God Almighty.
This research aims to apply the Performance Focused Activity Based Costing System in the offices of scientific and advisory services at the University of Technology for the purpose of measuring the cost of services provided by these offices in order to reduce costs. To test the hypothesis of the research, the research was applied in the consulting offices of the University of Technology through the financial statements for the year ending 12/31/2017 of the Scientific and Consulting Services Office of the University of Technology, because the data of these years were issued and audited by the Federal Office of Financial Supervision.
A number of
... Show Morepublic relations at Al-Shuhadaa Establishment: an analytical study of social networking sites and the website) came to know and monitor the contents of social networking sites for Al-Shuhadaa Establishment, the research problem was represented by the main question: (What is the effectiveness of social networking sites and the website of Al-Shuhadaa Establishment) ,This research was classified within the descriptive research, and the two researchers adopted the survey method in order to achieve the objectives of the research, and they used the tool: content analysis as a research tool, the analysis of the contents included the official website of the establishment (Instagram page), and other social networking sites that Al-Shuhadaa Establish
... Show MoreThis study aims to explain the purposes of thinking in light of the Holy Qur’an. The study adopted the deductive method by analyzing the meanings of the eighteen thinking verses mentioned in the Holy Qur’an That is by referring to the ancient and contemporary book interpretations and inferring the purposes of thinking from the context of those verses. The study concluded that there are seven main purposes, for thinking in the light of the Holy Qur’an, are understanding the universal regulations, contemplating the social codes, inferring, extracting maxims and meanings from the Qur’anic proverbs, analyzing the situation objectively, balancing between interests and evils, and freeing the mind from the authority of the paranormal. T
... Show MoreThe love of the world and its lusts are the head of sins and the corruptors of religion, and the one who loves and loves them who prefers them over the hereafter is one of the most pitiful of creation, and the least intelligent of them, as he prefers imagination over reality, sleep over wakefulness, fleeting shadow over eternal bliss and the mortal abode over the eternal abode, and he sold the life of eternity for the most luxurious life. In life, it is dreams and sleep or as a fleeting shadow, and as it was said: The intelligent person is not deceived.
The reason for choosing this topic is due to two things:
The first: When I contemplated the reasons for the differences and conflicts that afflicted our wounded and occupied country
Population density represents an important indicator for determining the growth of the size of urban areas. Population density has a direct impact on the quality of life, and its excessive rise may lead to the deterioration of basic service facilities. The problem of the research is that the increase in the total population densities of the residential neighborhood may reflect negatively on the nature of the services provided to the residents in these shops, and thus the failure to achieve sustainability in the residential locality. The research assumes that the increase in population densities negatively affects the achievement of sustainability in the residential neighborhood.
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This paper deals with one of the most important issues in a foreign language teaching and learning, i.e. speaking test assessment. After giving a survey of literature written on the meaning and definition of a speaking test assessment, two sections have been devoted to tackle the most important issues in this topic. Section one, which is the theoretical part of this paper, sheds light on the basic definitions of the term ‘speaking assessment’ which are, according to the researcher’s point of view, sufficient to cover the area of the study. This section based on applied linguistic theories and researches in order to enhance our understanding of the what is meant by «a speaking test assessment«In addition,it explains the most importan
... Show MoreThis study was conducted in the Department of Employment and Loans at the Ministry of Labor and Social Affairs to indicate the importance and impact of both the empowerment and the functional flexibility in evaluating the performance of the employees. To achieve the objectives of the study, the data was collected through a questionnaire form designed for this purpose based on previous studies. Data obtained for a significant evaluation of the relationship between the components of both the empowerment and the functional flexibility with the components of the evaluation and determining the degree of importance of each component of both the empowerment and functional flexibility for the components of the evaluation by the extractio
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At the beginning of the nineties increased responsibility of the auditor to the community as the demand for auditing the environmental performance for the economic units in addition to audit the financial performance. With the aim of preserving the environment and reducing the damagse as aresult of the negative effects of the activities of these units.
The researh deal with two sides the first one identifies the theoretical framework of the concept of environmental audits, requirements, methods, types of procedures, and duties of the auditor in conducting environmental audits. It also deals with the concept of the enviro
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The research aims to employ one of the most important strategies for recovery from the crisis of the Covid-19 pandemic, which ravaged the economies of the entire world and its various sectors, including the banking sector, through financial technology that is based on digital transformation to achieve financial sustainability and the creation of innovative financial value chains in light of the decline in the banking sector as a result of The negative effects of the Covid-19 pandemic, be guided by the relevant international accounting standards to control the risks associated with financial technology. To recover from the Covid-19 crisis, the research came out with a set of recommendations, most notably financial technology from
... Show MoreThe study aimed to reveal the role of social capital represented by its dimensions (structural, relational, and cognitive) in strengthening the management of excellence in Azadi Hospital / Duhok. In order to reach the goal of the study, the study variables were highlighted in theory through framing concepts and literary contributions for researchers in this field, In the field, the questionnaire was used as a basic tool to collect data from the individuals in the research sample who were represented by officials and individuals working from administrators and technicians, as (120) forms were distributed to the respondents, and (110) were retrieved from them in a way that is valid for analysis. Several statistical methods have bee
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