Abstract:

             The distribution or retention of profits is the third decision among financial management decisions in terms of priority, whether at the level of theory or practice, as the issue of distribution or retention is multi-party in terms of influence and impact, as determining the optimal percentage for each component is still the subject of intellectual debate because these decisions are linked to the future of the organization and several considerations, The research focus on the nature of the policies followed by the Iraqi banking sector As the sample chosen by the intentional sampling method was represented by the Commercial Bank of

Sustainability including renewable energy and green power, is one of the important feature in recent years due to environmental constraints and the emission of CO2 from fossil fuel. Pressure retarded osmosis (PRO) process is considered one of the effective technology for power generation. This study assessed the application of pressure retarded osmosis to produce power from Tigris River water in Baghdad City, Iraq. Spiral wound TFC membrane was tested in the PRO process with different variables. The effect of different types of draw solutions (MgCl2, NaCl, Sodium Formate, KCl, Sodium Acetate), applied pressure (0 – 7 bar), and draw solution concentration (0.08 and 0.4 M) were tested in this work. The flux, recovery, and power density for

This research deals with the design and simulation of a solar power system consisting of a KC200GT solar panel, a closed loop boost converter and a three phase inverter by using Matlab / Simulink. The mathematical equations of the solar panel design are presented. The electrical characteristics of the panel are tested at the values ​​of 1000  for light radiation and 25 °C for temperature environment. The Proportional Integral (PI) controller is connected   as feedback with the Boost converter to obtain a stable output voltage by reducing the oscillations in the voltage to charge a battery connected to the output of the converter. Two methods (Particle Swarm Optimization (PSO) and Zeigler- Nichols) are used for tuning

The present study aims at representing the importance of Quranic readings in the interpretation of the meaning of the Holly Quran in Imam Al Wahidi’s interpretation “Al Wasiet”, declaring its meaning, and eliminating of the paradox which takes place when trying to understand the intention of the Almighty Allah in His Holly book. The study aims at:

1- Defining the paradox linguistically and in terminology according to the formatives or the fundamentalists, the scientist of interpretation and of the Quranic sciences.

2-Reasoning paradox in the Quranic readings: Believing in matters that disagree with the Holly Quran and Sunnis, variety of the subjects in the verses, disagreement of the place and the place for the vers

Husain as a king of Iraq.
This paper deals with the British communication with faisel . then Winston Churchill's speech in British common house .then fodlowed by arriving faisal to Iraq after that the referend um faisel .
The his claims of British maneuver lastly coronation on faisal & his inauguration as a king of Iraq.

Praise be to God, Lord of the Worlds, and prayers and peace be upon the most honorable of creation, Muhammad, whom God sent as a mercy to the worlds, and his pure God and his faithful companions. The Islamic heritage was replete with texts issued from among the pure infallibility, which constituted a prominent teacher that takes the student to stop there in search of its goals, purposes and beauty. The choice was made from those texts that were issued by the imams of Muslims in the Abbasid era, namely Imam Muhammad al-Jawad, his son Imam Ali al-Hadi and his grandson Imam Hassan Zaki al-Askari. (Peace be upon them), and scholars have called them (sons of satisfaction), and researchers have shed light on these texts from rhetorical, artistic

Examining the pictures of the scientific miracles in Surat Al-Ra’d revealed to us - as all other verses of miracles revealed - the truth of the prophecy of our noble Messenger (may God bless him and his family and grant him peace) in receiving the verses of the Qur’an from God Almighty through revelation. It is not possible to talk about cosmic phenomena and their secrets in this way. Fourteen centuries ago, when scientific techniques, observational devices, space surveys, and means of science were non-existent, except for what is related to eye observation, transmitted experiences, and even observation is unable to explain many phenomena near as well as distant ones. The interpretations that are tainted by myth in the books

Wisdom in the era before Islam is soo famous and so mature And Wisdom in the age of Islam {the holy quran and AI Hadeeth AI shareef }is dealt with by different meanings that agree with the contexts in which it occurs its contacs One of meanings is wisesaying that occuars in the Halal and Haram .As to the wisdom of the Amawy age ,it was some times absent since it was not dealt with by the great Poets of that age .In the Poetry of AL-FARAZDAK , Wisdom was little and it expressed religious and phsycological meanings because wisdom is amessage that has along –rang .

research aims: 1- Demonstrating an aspect of the rhetorical miracle of the Qur’an represented in the accuracy of its verses and the consistency of its topics. 2- Clarifying the intent of Surat Al-Ghashiya, and clarifying the link between the topics of the surah and its purpose. 3- Studying the topics included in Surat Al-Gashiya, and highlighting their consistency among them. 4- Referring to the gifts contained in the noble verses.Research Methodology: In preparing this study, I followed the inductive-analytical approach, according to the procedures outlined in the introduction.From the search results: 1- The purpose of Surat Al-Gashiya: Reminding the Hereafter and its scenes of reward