According to grammarians In ( نإ) and Itha (اذإ) are conditionals and sometimes they may be used interchangeably. However, when they are mentioned in the Holy Qur’an, they have their own specific use. This paper attempts to investigate their meanings in the source language as well as investigate their translations and find out any differences or similarities. The translations that are adopted in this research are as follows: Pickthall, Al-Hilali & Khan, and Shakir.

Physical measurements are one of the basic factors that affect the performance of the goalkeeper, especially when confronting fixed kicks that require special skills such as the reaction and accuracy in concentration, and with technological development artificial intelligence has become an effective tool for analyzing mathematical data that is difficult to discover in traditional methods The study aims to employ techniques Artificial intelligence to study the relationship between physical measurements and the accuracy of confronting the fixed kicks of goalkeepers in football. This study will contribute to providing a deeper understanding of physical factors that affect the performance of goalkeepers, in addition to designing dedicat

The process of evaluating business processes, complex, repetition of procurement processes, need for raw materials and frequency of demand, which makes dealing with suppliers in the evaluation process, making the need for a process intervention in the process. Lighter on the other hand.

Many Iraqi companies suffer from problems related to suppliers, and cases of administrative and financial corruption are often raised regarding this type of contract and from this reality the necessity of researching this problem and trying to develop some solutions to reduce its impact on the companies' work, by using a method that works according to the standards adopted in Evaluation and selection of the supplier in the

The current study is aimed to identify personality types of the lecturers of Baghdad University as well as identify the prevailing types among the lecturers. In addition, the study aimed to identify the significant difference among personality types (The Enneagram) according to the variables of academic title and scientific major . One hundred and ninety four lecturers were involved in this study. In order to achieve the study's aims, the scale of (Baron& Wagele 1994) was used to measure the nine personality types (The Enneagram) that was translated by( Anwar Omar Ibrahim 2012). Some statistical analysis were used and the result demonstrated that Romantic types was found to be the most prevailing types among the lecturers of Baghdad

The research aims to prepare preventive exercises in the boot camp style to enhance the efficiency of the ankle joint and reduce its injuries for young triple jump players, and to determine the effect of preventive exercises on improving the efficiency of the ankle joint. The researchers assumed statistically significant differences between the pre-and posttests in the research variables. The experimental approach was adopted to suit it, and the research sample was chosen from young triple jump players. The preventive approach prepared by the researchers was applied to the sample, and it included preventive exercises in the boot camp style with and without tools. The researchers concluded that preventive exercises in a boot camp style have

This research aims to solve a problem in the field of accounting and financial knowledge in the world today, that is, the problem of creative accounting. Especially after the global financial crisis and the collapse of many large companies in the world, people find that they use creative accounting methods to distinguish them from reality, showing the results of their activities and their financial status. This research discusses the concept of creative accounting, the most important methods used in financial statements and its relationship with external auditing, and procedures to limit accounting creativity. This study uses descriptive analysis methods after confirming its theoretical aspects in practice. Using the statistical

This study aimed at an analytical comparison of the Internal Auditing Standards issued by the Institute of Internal Auditors (IIA) and the Guidance Manual for Audit Units issued by the Federal Audit Bureau to show the compatibility and differences between them and the possibility of applying the IIA standards to economic units in Iraq. The guideline was generally not covered by all the internal audit units. There is a lack of keeping pace with changes in internal auditing at the international level and there is a need to strengthen the Guideline on Internal Auditing Standards II A), which is characterized by the preparation of an internal document containing the objectives, powers and responsibilities of the internal audit work as well a

   The paper aims to measure the impact of monetary policy on price stability , by testing the causal relationship between the money supply,  inflation rate and the exchange rate , In order to prove that the  inflation is a monetary phenomenon in the Iraqi economy , and that the exchange rate is controlled in the money supply , the money supply as an endogenous  variable continued we found by using the standard tests to the existence of a single co-integration  between the money supply and the rate of inflation and the money supply and the parallel exchange rate, This confirms the existence of a long-term relationship between the variables , It also confirmed the results of the vector error correctio