An ancient iraq man lived under sever shadow which led him to be creative for providing instruments that ables him to keep his life with who are near to him, this matter led to appear humanity civilization

This study aims at investigating the partial Islamic rules of preparing and distributing cartoons in order to issue an overall Islamic rul. To reach an end, descriptive and analytical approaches are adopted to clarify the nature of cartoons and other related concepts. The researcher, as well, with reference to verses of the Holy Quran, tradition (Hadith) and Islamic jurists, adopts a deductive approach to issue Islamic rules related to the industry of cartoons and it's distribution
The study consists of three sections. The first Section addresses the following issues: Definition animation; and related wordy. The second Section: Origin of Cartoon's history and it's negative and positive effects. The third Section: Islamic rules related

 This research is dealing with Islamic creed faith which would be the prophecy concept. The prophecies subject one greatest creed doors with God’s - high ranking – fortunate - messengers faith is one faith’s six pillars ; though no correct faith to adorer , until the adored completely faith in God’s angels , holly books

The extraction process of chlorophyll from dehydrated and pulverized alfalfa plant were studied by percolation method. Two  solvent systems were used for the extraction namely; Ethanol-water and Hexane-Toluene systems . The effect of circulation rate, solvent concentration, and solvent volume to solid weight ratio were studied. In  both ethanol water, and Hexane-Toluene systems it appears that solvent concentration is the most effective variable.

In fact, the main idea of ​​the manuscript is to take note of a branch of Islamic jurisprudence, which is the science of jurisprudential jurisprudence and this manuscript in its title and subject dealt to the men of knowledge of jurisprudence because of its ambiguity calls for thinking, and the brainstorming mood to test the intelligence of jurisprudence, Of students of knowledge jurisprudence. This section contains (14) questions starting with the question (26) and ending with (39) in the doors of pray.

Some research reports that cognitive grammar (CG) theory has good contributions to teaching English as a foreign language. In this research, the researchers seek to apply this theory and its principles when teaching the simple present tense to Iraqi students who face difficulties in differentiating between the multiple usages of this tense. To achieve this objective, the researchers have conducted an experimental study on a group of 60 Iraqi students in the University of Baghdad, College of Education for Women. Langacker’s (2003) theory has been adopted in the analysis of the cognitive relations to understand the common and different connections of these usages of the simple present. The study has concluded that the cognitive grammar t

The purpose of this study is discuss the effect of Corporate Governance in the Tax Planning, has been made in a sample of Iraqi Industrial contribution Companies listed in Iraqi Stock Exchange Market (ISE) , for the period from 2008 to 2012.The study used the" Experimental Research Approach" . Also used the (Modified Jones Model, 1995) in order to measure the corporate governance, to measure the extent of the practice of corporate governance in the samples companies. While it use to measure tax planning, the model that used by studies and researches of tax that adopted in discussions of tax reform, by analyzing the financial statements of companies  to reach  a measurement  for  the two variables of the study.  T

Statistics indicate criminal in most countries of the world that the suicide rate continues to increase, as it prevalence manufacturing and complexity of life and the intensification of conflicts and escalating problems of rising suicide rates. And suicide is death intentional, that is, the intentional act that leads to ending the life of the individual and self-on purpose. The current research aims to identify the suicide in terms of its causes and its factors and come up with recommendations for the prevention of suicide. Because suicide is a life-threatening problem has tried several theories of interpretation and stand on its grounds. Considering the theories of psychoanalysis (Freud) that suicide is the result of the individ

Abstraet

Students dropout from the Education has a negative phenomena on individual and society and even on different aspects of life especially on the economic aspect , Thus our research tries studying and analyzing the relation between the size of dropout and human development level in Iraq and as (research sample) the first decade of this century as a studying period, the study includes the dropout in Secondary schools and depending the formal records as a main source to evaluate the size of this problem in Iraq , which shows an increase in the size of dropout in this period in comparison with the last decades of the twentieth century, this produces a negative effect on human developme

 لقد توسعت وتطورت انشطة منشآت الاعمال بشكل كبير، وقد تمكنت المحاسبة من التعامل مع هذا التطور من خلال ايجاد المعالجات المحاسبية التي تتوافق مع خصوصية هذه المنشآت وطبيعة انشطتها، وقد ادى مجلس معايير المحاسبة الدولية دوراً مهماً في تحقيق توافق المعالجات المحاسبية في غالبية دول العالم مع المنطق الذي يحمله الفكر المحاسبي.

       في الربع الاخير من القرن الماضي ظهرت منشآت ذات خصوصية معينة يس