كان من مظاهر تأثير اللغة العربية في الفارسية بعد الفتح الإسلامي، القرآن الكريم والحديث الشريف، فتأثر الشعراء والأدباء الإيرانيون بهما وبفنون أقوال العرب عموماً، فاقتبسوا في أشعارهم وكتاباتهم الفارسية أو العربية منها، كثيراً من الآيات والأحاديث والمصطلحات العربية، وهذا الاقتباس هو فنّ أدبي ينتمي الى المحسنات اللفظية والتي تشكّل مع المحسنات المعنوية عُنصُري علم البديع الذي هو فرع من ثلاثة علوم الى جانب علم المعاني وعلم البيان والتي هي فروع البلاغة. والاقتباس معناه أن يضمّن الكلام نظماً كان أو نثراً، شيئاً من القرآن أو الحديث لا على أنه منه. تناول البحث الموسوم بـ( الاقتباس القرآني في دوحة الأزهار ) موضوع الاقتباس وأضربه في كتاب ( دوحة الأزهار) وهـو مثنوي للشاعر الإيراني الرقيق (زين العابدين علي عبدي بيگ الشيرازي ) في وصف دار السلطنة ( جعفر آباد ) في حكم الشاه ( طهماسب ) الصفوي. توفر البحث بعد المقدمة على ذكر البلاغة بين العربية والفارسية كمدخل للتعريف بها، ومن ثم ذكر الاقتباس بأضربه: النصّي والاشاري والمعنوي، والنتائج التي توصل اليها البحث من نواحٍ ثلاث : الأولى الاقتباس والفن الأدبي إذ جمع الشاعر بين لفظ ومعنى البيت الشعري ولفظ ومعنى الآيات الكريمات بأسلوب ينمّ عن براعة وتوفيق فجاء نسجُهُ دليلاً على ثقافته وعلمه بكتاب الله تعالى وفهم الآيات القرآنية ومناسباتها، وفي أحيانٍ كثيرة كان يستخدم الألفاظ القرآنية قاصداً بها بيان غرضه ومقصوده الشعري وليس غرض الآية ومعناها الأصلي. والثانية الاقتباس والأثر النفسي، وبيان أنّ اقتباس اللفظ والمعنى القرآني في الشعر له وقع وأثر لدى المتلقي فهو يحرّك أحاسيسه وعواطفه ويزيدُ من حركة الكلام والتفاعل بين الشاعر والمتلقي. والناحية الثالثة الاقتباس والأثر الاجتماعي، فالاقتباس القرآني يُظهر الشاعر عارفاً بدينه وبكتاب الله، قارئاً له فيتمَيّز من أقرانه ممن لا يسلكُ هذا النهج كما تكون اشعاره موضع ترحيب واستحسان عند سلاطين المسلمين فينال صلاتهم وعطاياهم ويتمتع في أكنافهم بالجاه والحُظوة والمكانة المحمودة.
This research aims to investigate the role of quality management in enhancing the efficiency and effectiveness of settling accounts tax in terms of achieving satisfaction in charge of the hand and the increase of tax revenue on the other hand, by testing the main hypothesis of the study and the sub-hypotheses in the Income and Sales Tax Department in Jordan for the period 2000-20
... Show MoreBig developments in technology have led to upset the balance of ideas, given of its own post new properties for products not provided by traditional technology, especially economic units operating within the industrial sector, and therefore it is important to develop the Iraqi industrial sector and interest to do its vital role in light Of progress technological, and the cost accounting has benefited from this technology to development its goals in the regulatory process through the use of non-destructive evaluation perspective in carrying out its functions and to provide appropriate assistance for the use of the products, which were traditional accounting does not take them into consideration. The research aims to a statement that the u
... Show MoreThe process of transformation from the central economy to a free economy requires restructuring the economy according to a new economic philosophy that relies on activating the role of private economic activity in which private and medium-sized institutions occupy an essential axis for their active role in the economies of all countries, especially those countries that have directed towards the market mechanism and sector leadership. The special process of economic development and the role that commercial banks can play in advancing the financing of these projects by establishing specialized business incubators for financing.
What encouraged countries to pay attention to these institutions is the ease of
... Show MoreThe research deals with the collection of Allamah Ali al-Nuri’s guidance on readings, which he included in his book (Ghaith al-Naf’ fi al-Qira’at al-Sabe) and singled out it in a separate study,
The relative strength index (RSI) is one of the best known technical analysis indicators; it provides the speculators by prior signals about the future stock’s prices, and because the speculations in shares of companies which listed in the Iraq Stock Exchange have a high degree of risk, like risk of shares prices felling, so the speculators became committed to use some methods to reduce these risks, and one of these methods is the technical analysis by using the relative strength index (RSI) which enable the speculators of choosing the right time for buy and sell the stocks and the right time to enter or leave the market by using the historical rice data. And from here the problem of the research formulated as “Is the using of
... Show Moreهدف هذا البحث الى التعرف على أثر فاعلية تكنولوجيا التحول الرقمي في تحسين كفاءة الخدمة التأمينية في شركات التأمين العامة في العراق من خالل تكنولوجيا التحول الرقمي في العملية التأمينية "الترويج لمنتج التأمين,تقديم طلب التأمين,االكتتاب ,تسوية الخسائر" ولتحقيق هذا الهدف تم تصميم استمارة استقصاء وزعت في المجتمع المبحوث والتي تمثل متخذي القرار في الشركات المبحوثة قيد البحث وكان من اهم نتائج البحث وجود عالقة بين ا
... Show MoreThe planning for the formation of administrative policies and guidance through leadership are important things for managing administrative processes and sporting activities. As both contribute in the stability of the administrative conditions, and their development in the sport federations, whether they both were attentive about team and individual Olympic Games. The two researchers observe that, there is a variation in the correct way of application. Particularly in the formulation of administrative policies and leadership describing it as, modern management standards for both team and individual Olympic Games in the Iraqi National Olympic Committee. That led to cause a misconception and lack of clarity for some administrators of those uni
... Show MoreThe research focuses on determining the role of customer relationship management in improving financial performance by surveying the opinions of a number of employees of a number of Iraqi private banks. The customer has become the focus of attention and the most important factors of success and profitability and competition. Therefore, decisions related to the customer are important decisions that support the process of making, And follow-up of administrative decisions, including financial decisions aimed at improving the financial performance of banks and distinguish them from competitors. Thus, the techniques used in customer relations management programs to collect, analyze and use data and information have beco
... Show MoreThere is nothing new in saying that Baghdad is the capital of world culture for eight centuries during the Islamic caliphate, it was the Arab book manuscript and copied books worldwide touring most of the capitals of the world
Abstract:
The tax is one of the elements of the general revenues of the state and contributes to covering its expenses. Taxes are imposed in most countries of the world. The tax proceeds depend on a set of factors that contribute either positively or negatively to the tax share by increasing or decreasing it. Therefore, the research aims to demonstrate the role of the tax examiner's procedures in achieving the validity of the taxable base and its reflection on the tax proceeds, as well as reviewing the tax examiner's procedures related to the tax return process. Examination and tax audit of the financial statements, as well as presenting the financial statements to an independent and i
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