Bilad Alrafidain Journal of Humanities and Social Science

The Holy Qur’an is the clear light and the wise remembrance in its the highest goal that you
aim at, sharing it in the most complete and most beautiful way. Because of the highest goal it is only
with realistic views of the universe and the principles of morals and general rules, this is explained
by the Holy Qur’an, When Allah the Almighty says: ((They said: “O our people, we have heard a
Scripture sent down after Moses confirming what is before it guiding unto the truth and the right
road” (Surat Al-Ahqaf) verse: 30). and as a statement, “in containing all other things, the Almighty
says: ((And on the Day We will raise in in every nation We will raise a witness against them of their
own folk, and We bring thee ( Mohammed) as a witness against these. And we reveal the Scripture
unto thee as an exposition of all things, and a guidance and a mercy and good tidings for those who
surrendered (to Allah) (Surat An-Nahl: From verse: 89). What is in the previous two verses indicates
that the Holy Qur’an contains everything that humans need in their integrative path towards happiness
from the foundations of the creed and the provisions of the Shari’a. The first is for culture and
legislation, and its direct impact on the branches of Islamic culture and its components is not
concealed, as well as its indirect impact on the ((experimental sciences)) known to the Arab-Islamic
civilization, especially the scientific method that brought, the mental climate that spread, and the
psychological and social conditions that it provided and achieved for Islamic societies , this
imperative in taking care of learning the meanings of the Holy Qur’an, teaching them and
understanding them, necessarily makes us address the problems regarding its teaching as scholars and
teachers of the Holy Qur’an with recitation and meaning. The Holy Qur’an came to show the role of
the Owners of the Cloak, that prominent, distinguished, and chief role in enriching society with the
most wonderful examples and lessons that were embodied through their lives and their honorable
biography, which became an example to be followed by the far and near. In particular, by imitating
and following their biography, add to the fact that the Islamic education course is not complete and
its goals are not achieved except through the biography of the Ahl al-Bayt (peace be upon them). It
is established that the Messenger (may God bless him and his family and grant them peace) With his
supplications and behavior, he works the Holy Qur’an, applies its meanings, and instructs his family
(peace be upon them) and his companions (may God be pleased with them) to understand the
meanings of the Holy Qur’an, and they did not go beyond reciting the surah until they understood its
meanings and knew what was in it. May God be upon him and his family) and his pure family (peace
be upon them) and his good companions (may God be pleased with him), so he modified their
behavior, corrected their concepts, and defined their ideals until they conquered the largest kingdoms,
changed the system of life in them, led the peoples of the world, took control of global, culture, and
raised flag of Islamic civilization. While studying the methods of the Prophet’s Sunnah, it was found
that the Messenger Muhammad ((may God bless him and his family and grant them peace)) is Like
a doctor, he diagnoses the disease and prescribes the appropriate medication for it. He was able to
educate the nation, teach people and guide them with kind words, good exhortation, good example,
prophetic dialogue, and questioning...etc. The present adopts the descriptive approach, which reached
a number of results, including that the subject of Islamic education is closely and influentially linkedto the biography of the people of Al-(the Owners of the cloak) (peace be upon them), and they are the
rich source of the indispensable education teachers.

Industry is an economic social and cultural phenomenon in any country around the world.
industry is a complex process. It deals with the structuer of the society, the impact of the industry
leads to the development of the society from many aspects, economic, socially and structurally.

None of the countries of sub-Saharan Africa left a legacy in literature in the nineteenth century
AD, like Sheikh Abdullah bin Fodio; and the region is proud of the works of this genius, and their
value, completely, but for their inclusion of most of the sciences from: history, language, grammar,
morphology, logic, theology, presentations, and literature. There was not in West Africa more
knowledgeable than him at that time. His poems tend to follow the ancients in buildings and
structures, and their vocabulary is ancient, and some of them express the African environment, with
multiple purposes within one poem. His poems in description represent a great development in the
method of descriptive poetry in Arab-African literature. Because it was singled out to describe the
war and what happened in it, without digressing beyond the scope of the topic, and this is an unusual
phenomenon in the era before the so-and-so era, and the description of the desert is one of the
purposes that did not receive the attention of poets of this era, and perhaps the poet with this poem is
unique in dealing with these two purposes We have not found another poem that described the war
and the desert, at least in such detail. The research also aims at a literary study of these selected poetic
texts. This is in two chapters and a conclusion. The first topic is a brief historical study on the poet,
and the second topic: is a presentation of some of his poetic texts in the poetry of description that the
researcher’s knowledge reached, and then the conclusion, which is the most important results
obtained by the researcher. The descriptive - analytical approach was used by the researcher when
studying texts, as he followed the historical method in studying his life, as I can claim that I relied in
one way or another on the integrative approach, as the researcher saw it as the most complete
curriculum to bear the burdens of study in its various sections

Commercial papers occupy a special place in most comparative laws, as the legislator has given
them the direct power to implement without resorting to the competent court to prove the indebtedness
carried by these papers, and that has given them this executive, power and made them have
characteristics, the most important of which is the speed of collection of their monetary value, and
the guarantee of the rights of creditors.Providing a business environment based on trust and credit ,
the Iraqi legislator was more, strict than his Jordanian counterpart when he set some formal
conditions.that must be taken into account when organizing commercial papers. As it can be
considered that any mistake in writing them, or forgetting one of them may lead to the loss of the
commercial status and the executive power of these papers, . In addition to that, the Iraqi legislator
did not keep pace with the development witnessed by the methods of implementation, and did not
address the many problems that accompany the implementation procedures, unlike his Jordanian
counterpart, where many of them have dealt more than one legal amendment.

The technique of DNA has an effective impact in determining the identity of the person and know
his / her lineage, This by the modern science and became a method approved in many laws in the
world, and and which has been referred to explicitly or implicitly by modern scientific means, The
adoption of this technique would enable unknown parentage in the family to know which family they
belong to belongs so as not to mix the linage and protect the family component in addition to it In
addition to that it prevents womb matings. DNA can be considered evidence of descent and the judge
is free to believe it, but the legislation considered it to be judicial evidence.

Given the importance of crimes of assault on agricultural production, both plant and animal, which
necessitated their research and study, and among the crimes stipulated in some Iraqi economic
legislation that fall on agricultural production, we dealt with two crimes as a model, because of the
seriousness of these crimes, so it became necessary to inform citizens about them and educate them,
because their harm is not limited to the state alone and agricultural production, but to the individual
who commits it as well and to the citizens in general, and to provide the largest possible amount of
protection, . This protection protection is effective and strong, offset by severity in procedures and
penalties. Therefore, special economic penal legislation is one of the most important sources of penal
protection for agricultural production.We discussed the subject in two ways. In the first requirement,
we dealt with the crimes against plant production contained in Law No. 46 of 2012 regulating the
circulation of agricultural materials. Specifically, we have studied the crime of spreading a dangerous
disease of plant production.
We divided this requirement into two branches, In the first section we dealt withthe elements of
the crime of transmitting a dangerous disease from plant production diseases, and in the second
section we devoted it to the punishment of the crime, . Regarding the second requirement we dealt
with the crimes against animal production contained in the Animal Health Law No. 32 of 2013,
specifically as a crime model The transmission of a dangerous disease from animal diseases, and we
divided the requirement into two branches, as we dealt with in the first section the elements of the
crime of transmitting a dangerous disease from animal diseases, and we clarified in the second section
the penalty for the crime, and we concluded Our research with a of conclusions and suggestions that
resulted from the topic of research, . We hope that the Iraqi penal legislator Embodiment in legal texts
to provide penal protection for agricultural production

The criminal law should play a fundamental and important role in ensuring the protection of the
growth and development of agricultural production as it should keep pace with the sudden and rapid
changes that occur on it. In order to in order to show the effectiveness of the penal texts in protecting
it.In this research, We tried to present the criminal intent in the crimes of assault on agricultural
production, identifying it and clarifying its elements. We also referred to the unintentional error in
these crimes and their forms. In order to arrive at putting forward proposals that are clear to us useful
for the advancement of the reality of agricultural penal legislation in Iraq and the protection of its
agricultural production.

The Middle East region enjoys a great position in the policy of United States of America as it is
one of the regions in which American interests are concentrated and cannot be dispensed. It also has
goals and objectives within its strategy towards this region, especially after the dissolution of the
Soviet Union, and among its priorities is Iraq, which before 2003 posed a threat to US and Israeli
interests at the same time. Therefore, all efforts have been made to occupy and destroy Iraq, with
excuses and arguments that are flimsy and incorrect, some of which are declared and some of which
are hidden, One of these arguments is that Iraq possesses mass destruction weapons and its
relationship with Al-Qaeda. Through its occupation of Iraq, America wants to redraw the map of the
region to serve its interests and the interests of its ally, Israel.

The study aims to find out the difference between the accounting for intangible assets in
the unified accounting system according to the local accounting rule No. (2) and the international
accounting standard (38) to achieve the study objectives, the applied comparative approach was used
to show the accounting impact for intangible assets between the unified accounting system and
International Accounting Standard (38). To achieve this purpose, a comparative applied study was
conducted on the financial statements of the following economic units (Diyala General Company for
Electrical Industries, Asia cell Communications, Al-Nepal Arab Money Transfer, Ashur International
Bank) The study reached to several conclusions, the most important of which is that the accounting
information in measuring intangible assets depending on the use of the unified accounting system has
different results than the use of International Accounting Standard (38) intangible assets. Also, despite
the banking sector's use of international accounting standards, and in particular International
Accounting Standard (IAS) (38) in most Iraqi banks, the special accounting treatments in disclosing
intangible assets in most Iraqi banks were not in accordance with International Accounting Standard
(38) and were in accordance with the system Previously applied standardized accounting. Depending
on the results of the study, many recommendations were presented, the most important of which is
the need to develop the unified accounting system in line with the changes taking place at the
international level in the measurement and disclosure of intangible assets or the adoption of the
International Accounting Standard (38) in order to achieve economic development, improve investor
decisions, and give a clear picture of the honesty and reliability of the published financial statements.

The general budget embodies the state’s financial plan for an upcoming period of time, often for
a period of one year, as is the case in Iraq in accordance with the provisions of the financial
management law in force. Which the government expects to obtain from various sources of revenue,
and the government is working to obtain the approval of the legislative authority to approve the draft
budget, as it is the authority with the original jurisdiction to ratify the budget law so that the
government can implement its programs in its various aspects to achieve the set and envisaged goals
through the implementation of the budget law. According to the provisions of the financial
management law in force, the legislative authority is supposed to ratify the state’s draft budget during
the month of December of each year, specifically with regard to Iraq’s budget for 2020, but as a result
of the spread of the Corona pandemic and the consequent taking of closing measures worldwide and
Iraq, This caused a sharp drop in oil prices in world markets, and because oil revenues constitute the
bulk of the revenues of the Iraqi state's public treasury, this has caused a sharp drop in oil prices in
global markets in general and in Iraq in particular.. All of this resulted in a significant decrease in
Iraq’s revenues for this year, which resulted in the inability to pass the general budget law for the
Iraqi state, as well as the Iraqi government’s resorting to other options to compensate for this decrease
in the volume of revenues. Among the most prominent of those options was resorting to borrowing,
especially internal, To face the increasing expenditures, especially the payment of public sector
employees’ salaries, . In this research we will address the definition of the public budget as well as
the Corona pandemic and determine its legal nature, and then we will discuss the government’s
options due to the lack of approval of the state’s general budget., through the plan that we will adopt

The issue of combining blood money and compensation is one of the controversial issues in Iraqi and
comparative law, due to the discrepancy that follows in the jurisprudence and judicial opinion on this
issue. In this research, we will try to clarify the relationship between blood money and compensation
in terms of their basis, the aspects of suspicion and disagreement between them, and the extent to
which it is permissible to combine them based on the legal texts taken from the Holy Qur’an and the
pure Prophetic Sunnah, along with the positive law in Iraq and some Arab countries that raise the
issue of blood money and compensation in a jurisprudential and legal dispute.

Baby milk companies are currently witnessing many challenges and restrictions imposed by the
increasing technological world, as well as the increase in global competition and the continuous
change in the behavior of consumer requirements, but these companies can excel in their field and
maximize their profits and sit on top of competing companies. Depending on new mechanisms and
methods developed, setting rules in the company and working to apply them professionally and
distinctly, and one of the most important of these methods is the adoption of comprehensive quality
management in achieving the competitive advantage of infant formula companies that advance the
local and global markets “Comprehensive quality management is an essential element to improve the
competitiveness of the company and ensure its continuity and success, through which long-term goals
can be reached and achieve organizational unity in performance, which therefore reflects customer
satisfaction, so that companies must apply comprehensive quality management that effectively
contributes to improving organizational performance and focusing on the competence of employees
to achieve operational and productive goals.The overall quality management is an ongoing process
and is not related to the time it ends, as the pursuit of quality does not end when the company gets
approval to meet the standard of quality and therefore the quality management is based on performing
the work properly from the beginning of mistakes and is a preventive strategy that replaces the
repetition of the performance of the work again. Achieving competitive advantage in infant formula
companies depends heavily on overall quality management in order to obtain superior and excellent
outputs to compete in competitive advantage markets in a company that is interconnected and
dependent on each other, so linking quality management in achieving outstanding performance and
building many sustainable competitive features for companies

The causes of committed crime have varied and the prevalence of the this crime in many
countries of the world has become difficult to trace. It has become difficult to trace the leaders of
these organizations as they expand and deepen their organization and ramifications in more than one
country with the extension of its activates in many areas, violence remains the hallmark of these
organizations .The works of these organizations include drug trafficking, prostitution, casinos, selling
parts of human body,weapons etc .
The global society realizes the rescue of the organized crime and lie the solutions for this issue.