After completing the research, with the help and success of God  Almighty , I will summarize what has been mentioned in a concise and understandable form, without boring prolongation or abbreviation .

    The subject, in general, was clarified, clarified and corrected, as I mentioned, for an incorrect concept, about paying zakat on trade goods.

    It has known trade offers parts and combination of language and idiomatic .

   The rule of zakat on trade goods, and evidence from the Qur'an, Sunnah and consensus .

    As well as the conditions of its zakat according to the jurists and their differences in it .

    It

The research aims to introduce international valuation standards and to identify the relationship between international valuation standards and international accounting and financial reporting standards in enhancing the quality of financial reporting (appropriate accounting information) through the use of statistical models for the purpose of measuring the property of appropriateness of accounting information through the use of statistical models for the purpose of proving the hypothesis that The research referred to it, and accordingly, the Francis and Kothari models were used to measure the appropriateness of accounting information (the quality of the information). The conclusions reached by the two researchers is that the sett

The study aimed to identify the degree of commitment of social workers working in the Ministry of Social Development to the professional principles of the social work profession in light of the Corona pandemic, and the sample consisted of (135) specialists. The study reached several results: the most important one is  the degree of commitment of social workers working in the Ministry of Social Development to the professional principles of social service was great. The other result is the absence of statistically significant differences according to the variables of sex and place of residence. Moreover, the results also showed the absence of statistically significant differences in the principles of ( Acceptance o

Background: Anaemia is a major public health concern and is one of the most prevalent health issue in women within reproductive age group.

Objective: to assess maternal knowledge related to anaemia during pregnancy.

Type of the study: A cross –sectional study.

Method: The study including 200 mothers who attended selected primary health care centres, Baghdad during November and December 2015, they completed a previously prepared questionnaire coveringsocio-demographic characteristics and knowledge regarding anaemia in 4 main domains. The responses were analysed by using frequency, percentage and percent score for each statement a

Background:-Osteoarthritis (OA) is the most common form of arthritis and the leading source of physical disability in elderly people. The Prevalence of OA is increasing and will continue to do so as the population gets older. The OA is predominantly managed in primary care centers by primary health care physicians and much can be done to alleviate symptoms from osteoarthritis by combinations of therapeutic options including pharmacological and non-pharmacological treatments.

Objectives of study :- To assess the knowledge, attitude and practice of Iraqi PHCC physicians in Baghdad, AL-Rusafa, regarding the management of osteoarthritis patient, and it's association with sociodemogra

Abstract

Antibiotic treatment of  S.typhi is difficult as compared to treatment of acute infection. Antibiotic resistance carried against S.typhi  by using 6 kinds of antibiotics from  different classes, their results  showed that all isolates were  high resistance to Ampicillin (99%), Gentamicin (98%), Amikacin (79%) and   less  resistances  Trimethoprim (55%) ,  Imipenem (60%)  and Ceftriaxone(66%)  .

The present study focused on the molecular detection of Wzx flippase, Wzy polymerase genes in some Salmonella typhi isolates, Samples were collected from typhoid patients by classical lab work. Antibiotics susceptibilit

SARS-CoV-2 stands for severe acute respiratory syndrome coronavirus 2 which is the causative agent of spreading coronavirus disease 2019 that is known as COVID-19 pandemic, the disease leads to severe acute respiratory illness. Matrix metalloproteinases- 9 (MMP-9) plays several important physiological functions. This enzyme could also be implicated in the "cytokine storm" in some way, which may represent one of the possible scianrios during coronavirus infection, in addition to its role in the mechanism of lung fibrosis on molecular basis.. The tissue inhibitors of metalloproteinase (TIMPs) are well characterized for controlling the activity of MMPs in extracellular matrix remodeling. They also considered as signaling molecules anal

SARS-CoV-2 stands for severe acute respiratory syndrome coronavirus 2 which is the causative agent of spreading coronavirus disease 2019 that is known as COVID-19 pandemic, the disease leads to severe acute respiratory illness. Matrix metalloproteinases- 9 (MMP-9) plays several important physiological functions. This enzyme could also be implicated in the "cytokine storm" in some way, which may represent one of the possible scianrios during coronavirus infection, in addition to its role in the mechanism of lung fibrosis on molecular basis.. The tissue inhibitors of metalloproteinase (TIMPs) are well characterized for controlling the activity of MMPs in extracellular matrix remodeling. They also considered as signaling molecules anal

            In this study, pure SnO₂ Nanoparticles doped with Cu were synthesized by a chemical precipitation method. Using SnCl₂.2H₂O, CuCl₂.2H₂O as raw materials, the materials were annealed at 550°C for 3 hours in order to improve crystallization. The XRD results showed that the samples crystallized in the tetragonal rutile type SnO₂ stage. As the average SnO₂ crystal size is pure 9nm and varies with the change of Cu doping (0.5%, 1%, 1.5%, 2%, 2.5%, 3%),( 8.35, 8.36, 8.67, 9 ,7, 8.86)nm respectively an increase in crystal size to 2.5% decreases at this rate and that the crystal of SnO₂ does not change with the introduction of Cu, and S