The subject of the provisions of prayer on the chairs of the important topics in the jurisprudence they fall under the door of the people of excuses, and this section of the important doors in Islamic jurisprudence because it permeates scourge, as prayer is one of the pillars of this religion, and the first thing to be held accountable on the Day of Resurrection prayer If the peace reconciled the rest of his work and spoil corrupted all his work, the street wise was interested in this matter and put him provisions overlooked by many people these days became insulted him and do not pardon him, and do not know the rules and provisions approved by Shara, and the omission of one of these provisions is possible To lead to the invalidity of his prayer which he does not know, and also what we see th A day of problems raised by the elderly in the mosques about how they pray on chairs or on the floor, and where they put the chair in the classroom as well as patients who can not bring the pillars of full prayer, they are ignorant when they may sit on chairs and when it is not permissible, one of them may invalidate his prayer is not Who knows .. For this came this study.
Abstract
The current research aims to identify the attitudes towards the Covid-19 vaccine and the Locus of Control (internal, external) among university students, to identify the significance of the difference in attitudes towards the Covid-19 vaccine, the significance of the difference in the Locus of Control (internal, external) according to the gender variable (male, female), and to identify the significance of the difference in students’ attitudes towards Covid-19 vaccine according to the Locus of Control (internal, external). To achieve the objective of the research, the researcher developed two scales, a scale of (20) items to identify the attitudes toward a covid-19 vaccine, and a scale of the locus of c
... Show MoreVirtual reality, VR, offers many benefits to technical education, including the delivery of information through multiple active channels, the addressing of different learning styles, and experiential-based learning. This paper presents work performed by the authors to apply VR to engineering education, in three broad project areas: virtual robotic learning, virtual mechatronics laboratory, and a virtual manufacturing platform. The first area provides guided exploration of domains otherwise inaccessible, such as the robotic cell components, robotic kinematics and work envelope. The second promotes mechatronics learning and guidance for new mechatronics engineers when dealing with robots in a safe and interactive manner. And the thir
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(1)
The budget represents a critical accounting tool used for planning and control. It is considered a measure of the results expected to occur.
This study aims to identify the impact of the Kaizen Budget in reducing costs and continuous improvement on the General Company's operations for Light Industries. The research idea is based on the fact that preparing the budget based on constant improvement supports the higher management of people, processes, materials, and production methods, thus enabling them to manage and reduce their costs.
Research results that the prepared budget suffers from many shortages that limit the materials' usefulness for management
The aim of the research is to measure the efficiency of the companies in the industrial sector listed in the Iraqi Stock Exchange , by directing these companies to their resources (inputs) towards achieving the greatest possible returns (outputs) or reduce those resources while maintaining the level of returns to achieve the efficiency of these companies, therefore, in order to achieve the objectives of the research, it was used (Demerjian.et.al) model to measure the efficiency of companies and the factors influencing them. The researchers had got a number of conclusions , in which the most important of them is that 66.6% of the companies in the research sample do no
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A simple physical technique was used in this study to create stable and cost-effective copper oxide (CuO) nanoparticles from pure copper metal using the pulsed laser ablation technique. The synthesis of crystalline CuO nanoparticles was confirmed by various analytical techniques such as particle concentration measurement using atomic absorption spectrometry (AAS), field emission scanning electron microscopy (FE-SEM), the energy dispersive X-ray (EDX), and X-ray diffraction (XRD) to determine the crystal size and identify of the crystal structure of the prepared particles. The main characteristic diffraction peaks of the three samples were consistent. The corresponding 2θ is also consistent, and the cytotoxicity of the nanoparticles was
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(2)
The aim of the research is to identify the adequacy of accounting disclosure in granting bank financing in explaining the role of accounting disclosure in granting bank financing by linking the concepts of full, comprehensive and adequate disclosure to bank financing. The impact of full accounting disclosure on granting bank financing, the existence of an impact of comprehensive accounting disclosure on granting bank financing, the existence of an impact of adequate accounting disclosure on granting bank financing, and the research relied on the descriptive approach, the deductive and inductive approach, the inferential analytical approach, a
... Show MoreFactors affecting consumer consumerism Iraqi The research aims to shed light on the factors influencing consumer consumerism Iraqi and arranged in terms of the degree of importance in influencing through poll sample, which amounted to (85) members of the shoppers of electrical goods in the markets of Baghdad, Questionnaire has been used as a tool head to collect data and information from the sample surveyed and their answers were analyzed using factor analysis and test ( ), and The research group was the most prominent
Examination is a form of tax audits which have been done by tax examiner rests with the General Commission for Taxes is responsible for determining the extent to which the amounts subject to tax provided by the holders of admissions with the laws and regulations, taxes. So the tax-examination is the major means of tax administration to make sure the fact that tax revenues generated from the imposition of taxes different kinds of direct and indirect search result, the importance of the role played by the (Department of Control and Internal Audit / Audit Division in charge) in charge of auditing the accounts, which may be Maclvoha clung to their accounts and access to the tax base acceptable to the expensive and fin
... Show MoreSince the introduction of the HTTP/3, research has focused on evaluating its influences on the existing adaptive streaming over HTTP (HAS). Among these research, due to irrelevant transport protocols, the cross-protocol unfairness between the HAS over HTTP/3 (HAS/3) and HAS over HTTP/2 (HAS/2) has caught considerable attention. It has been found that the HAS/3 clients tend to request higher bitrates than the HAS/2 clients because the transport QUIC obtains higher bandwidth for its HAS/3 clients than the TCP for its HAS/2 clients. As the problem originates from the transport layer, it is likely that the server-based unfairness solutions can help the clients overcome such a problem. Therefore, in this paper, an experimental study of the se
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The formula of Ijarah and Ijarah ending with ownership is one of the investment formulas in Islamic banks, so this research has shed light on it in order to benefit from the experiences of the research sample banks, This research aims to find a reliable way for Iraqi Islamic banks, namely (leasing and leasing ending with ownership) in order to invest their money without usurious interests, The problem of the research emerges through the lack of awareness of the Iraqi Islamic banks to work with different Islamic financing formulas and their inability to invest their money through the adoption of their administrations for different formulas, including the leasing, and this is reflected in the decrease and fluctuation of its profits, Theref
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