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 at clarifying the concept of social auditing, which is one of the most important reasons for its emergence is social responsibility accounting and its role in measuring the social performance of enterprises. The study also aimed to know how social auditing has an impact and its role in improving the social performance of business organizations, and the research refers to testing the hypotheses of an impact of social auditing on social performance through a commitment to social responsibility. The research sample consisted of 200 individuals from 20 Algerian business organizations and represented individuals who were researched in managers and em
... Show MoreAt the beginning of the twentieth century distorting handling totalitarian phenomena of art, which can be called the stage of the test, transition from the theory of ideal theory and other realistic is not cushy, since it requires vision and reading and other concepts, and in light of this dialectic manifested research problem by asking the following Is affected by the design idealism and realism. Through the above mentioned questions, the researcher found rationale for addressing this problem, the study through his research, which is marked (idealism and realism in a comparative study design). And demonstrated the importance of research in the identification of the concept and the effectiveness of the two theories idealism and realism a
... Show MoreThe present research deals with studying the formal variations for the Quranic calligraphy at the beginning of Islam , as being regarded from the original Arabic calligraphies which were developed later till they became as they are now, where the calligraphers in pushing for simulating these original calligraphies and knowing the methods of their writing by the calligraphers at that time.That helped in enriching and developing the aesthetic and designing valuesFor these calligraphies, as being calligraphic achievements represent transmission resulted from the objective, aesthetic and indicative vision in producing the verses according to a certain form. This has a clear impact in tendency to the technical, aesthetic and expressing develo
... Show MoreTime series is an important statistical method adopted in the analysis of phenomena, practices, and events in all areas during specific time periods and predict future values contribute to give a rough estimate of the status of the study, so the study aimed to adopt the ARIMA models to forecast the volume of cargo handled and achieved in four ports (Umm Qasr Port, Khor Al Zubair Port, Abu Flus Port, and Maqal Port(, Monthly data on the volume of cargo handled for the years (2006-2018) were collected (156) observations. The study found that the most efficient model is ARIMA (1,1,1).
The volume of go
... Show MoreThe irony pushes us to inquire about what is in the text of contradiction, irony, suspense, and other acts of paradox, as well as a departure from what is logical, or familiar, that attracts the attention of the addressee, and this is what drives us to introspect the text and interrogate it in order to get to know the intended product of the text or its real or metaphorical intent. On the other hand, the irony is more in the literary text than in the scientific texts. Therefore, critics add the word literature to it in their definition.
As it is represented by the paradox, we will seek to study the paradox of the title and the problematic that it may pose as the beginning of the text, and i
... Show MoreThe study aims to build a model that revolves around the main question of the role of strategic agility (SA) in enhancing organizational excellence (OE). For the purpose of achieving OE and to determine the extent of interest and knowledge of managers at the Midwest Refineries Company (MRC) on the theoretical and practical implications, and on the performance foundations of these two vital variables with the aim of continuous improvement. A questionnaire was used and distributed to a random sample of 54 managers in this important energy production company. The study followed the descriptive analytical approach to answer the questions raised. The study model and dimensions were built according to reference models, most notably the mo
... Show MoreIncreased epidemic when Akbari in his book Explanation in the expression of the Koran
This research aims to identify the role that forensic accounting plays on the transparency and quality of the financial statements in trade bank of Iraq and the Gulf Commercial Bank in Babylon. This research came to address the problem that most financial institutions suffer from, which is represented by the lack of transparency and the quality of the financial statements issued in a manner. Annual also the manipulation and fraud in the financial data, which causes a big gap between that institutions and organizational stakeholders. According to the implementation of the research hypothesis and the objectives of the research, a questionnaire was prepared consisting of three axes, the first axis dealing with the demographic distri
... Show MoreThis research highlights the light on the general framework of accounting discloser in the Islamic banks, and show the types and the concepts of Cost Efficiency, In this present study, the sample included Fourteen Islamic banks, where the data was collected from the annual financial reports. Accordingly, the study in order to achieve the aims and access to the results based on the analytical method and the descriptive analysis, and conducted a Simple & Multiple Linear Regression analysis, in order to test hypotheses of the research by using of statistical analysis software (SPSS). The research has arrived to many results such as: the commitment of Islamic banks working in the Kingdome of Bahrain (Wholesale) to the requirements of the
... Show MoreThe rapid growth of cities and their inflation is a big problem, especially in the last years. this growth is accompanied by such problems like population growth, housing need, low level of services, random expansion, traffic congestion as well as pollution of the environment, which leads to a decline in the quality of life in Baghdad, the population are concentration in Baghdad therefore that leads to imbalance of development among cities and productive concentration for service projects in a mega cities, causing migration from other provinces In search of a better life. The main objective of the new cities is to relieve pressure on major cities and guide the growth of cities. Basmaya city it’s a new city project adopted f
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