Research summary

Muslim scholars have established fundamental rules for deriving rulings to be a methodology for every mujtahid who wants to extract rulings from his reliable sources, and one of the most prominent fundamental rules on which many rulings are built is the permissible and the many rulings related to it.

Leaving what is permissible on its own terms sometimes causes embarrassment and distress in some cases, so we need something that restricts it. In our Islamic law, many legal rulings are embodied in which the restriction of what is permissible is in the public interest, or to relieve embarrassment in public.

Because of the importance of this fundamentalist rule, and the difference in some

صار لزاماً علينا بيان مفهوم المعنى الحقيقي للجهاد وبيان أفضل أنواعه ورتبه وتحديداً الجهاد الكفائي بين النظرية والتطبيق من حيث معناه العام وبجوانبه الفكرية والاجتماعية , والسياسية ,والاقتصادية , وإيماناً منّا بانتفاضة المرجعية العليا في إعلانها الجهاد الكفائي ضد العصابات الارهابية التي استباحت الدين والوطن فكانت بالفعل الهام إلهي جسد أروع مبادئ الاسلام في التضحية والدفاع عن الدين ومقدساته , وانبل القيم الا

How I was eager to research the ruling on three of the most dangerous types to Islam and Muslims (the heretic, the sorcerer, the innovator, and related terms).
Because it is the most dangerous deadly disease that destroys the hearts of Muslims, and may even expel a Muslim from the circle of Islam, and how many Muslims have done or committed such a thing without knowing it. Indeed, how many Muslims have left Islam and whose wife has abandoned him without realizing it, and among them are those who have committed it without knowing it. As well as related words associated with heresy.( )
Because people debated such matters between extremists and lenient ones, most of whom were extremists, and they did not reach a conclusion. So I decid

The art of Islamic ceramics is considered one of the main pillars of the art of ceramics in the plastic arts, as his knowledge of what is presented in the Islamic arts intertwined in a special way. And the Islamic ceramics are indications of fertility and the rekindling of religious ties, controversy over them, and interpretation as additions to their vocabulary. Studies in the plastic arts began to empty the knowledge towards this direction, especially its relationship to the Arabic calligraphy and specifically the Islamic decoration, which derived the first aesthetic values from calling the artist Muslim pottery and potters to inviting the Arabic letter and Islamic decoration to indicate within the theory of "displacement" the aestheti

In this research، a comparison has been made between the robust estimators of (M) for the Cubic Smoothing Splines technique، to avoid the problem of abnormality in data or contamination of error، and the traditional estimation method of Cubic Smoothing Splines technique by using two criteria of differentiation which are (MADE، WASE) for different sample sizes and disparity levels to estimate the chronologically different coefficients functions for the balanced longitudinal data which are characterized by observations obtained through (n) from the independent subjects، each one of them is measured repeatedly by group of  specific time points (m)،since the frequent measurements within the subjects are almost connected an

             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

   This research deals with the financial reporting for non-current assets impairment from the viewpoint of international accounting standards, particularly IAS 36 "Impairment of non-current assets." The research problems focus on the presence of internal and external indicators on impairment of non-current assets in many of companies listed in Iraqi stock exchange. So it is required to apply IAS 36 to reporting for the impairment loss of assets since this impairment impact certain financial indicators. These indicators help users in their decision-making and forecasting future financial situation and the ability of the company to achieve future profits or maintain current profits. The research aims to shedding lig

In this research a recent developed practical modeling technique is applied for the glucose regulation system identification. By using this technique a set of mathematical models is obtained instead of single one to compensate for the  loss of information caused by the optimization technique in curve fitting algorithms, the diversity of members inside the single set is interpreted in term of restricted range of its parameters, also a diagnosis criteria is developed for detecting any disorder in the glucose regulation system by investigating the influence of variation of the parameters on the response of the system, this technique is applied in this research practically  for 20 cases with association of  National Center for

 Since there is no market for bond issuance by companies in the Iraqi market and the difficulty of borrowing, companies must resort to proprietary financing to finance their investments. However, in the framework of the literature of financial management, the type of financing used by the company sends signals to investors and therefore reflected on the market value. Therefore, the problem of the study revolves around the variables of the study (Equity financing within the framework the signal theory, price of common stock in the Iraqi market).     

The study aims to verify the impact of the capital increase through the issuance of new stock on the price of

This research is studying technique sculptures super - realism, search through, how the method of work, and the search for the materials used in their manufacture, and this is the first study in the field of art and the field of academic study in the country.Research consists of an introduction, And four sections, The introduction containing information on: research problem, Importance of research, Goals of the research, Limits of research, research approach, and research tools.The first section contains a technical study sculptures super -realism in contemporary sculpture, while the second section includes a search for alternative materials available in the local markets, for making sculptures super - realism, the third section dedicate