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.
في المعادلة السياسية
The research gets its importance through the importance of the annual regulations in the taxation accounting and its efficiency to fulfill accounting justice under the effect of the financial changes and the truth of the activity of the taxable businesses .This through the problem of the research which is found in many objections about taxation accounting according to the annual regulations issued by the General Commission of Taxes , Their aim is to get the real benefits and to decrease the difference in opinions during the estimation to fulfill justice in distributing the burden of taxation .
The research expose many conclusions and recommendations namely , the taxation justice fulfillment is not only in justic
... Show MoreThis research aims to find out the relationship of risk behavior & job satisfaction for workers in the emergency program in the international relief agency (UNRWA) in the Gaza Strip and the level of each of them, and to achieve that we have been conducting research on the strength of "210" sample employees of the emergency program staff in the international relief agency in Gaza governorates, and try to answer the research questions the researcher through the use of measurements of risk behavior and job satisfaction are two of the researcher, The researcher has used several statistical methods to identify the validity and reliability of scales and access to research and interpretations of the results, and these methods: the m
... Show MoreThe research aims to show the relationship between artificial intelligence in accounting education and its role in achieving sustainable development goals in the Kingdom of Bahrain. The research dealt with the role of artificial intelligence applications in accounting education at the University of Applied Sciences as a model for Bahraini universities to achieve sustainable development goals. The application of artificial intelligence in accounting education achieves seven of the seventeen sustainable development goals. It also concludes that there is an artificial intelligence infrastructure in the Kingdom of Bahrain, as it occupies a leading regional position in digital transformation, as Bahrain ranks first in the Arab world i
... Show MoreThe accountants are preparing the financial statements under the Monetary Unit Stability Assumption without taking into consideration the changement of prices for the monetary unit. The income statement accounts containing different items of expenses and revenues. These items are not paid or obtained at one date, because the value of monetary unit is changing from one date to another , also the financial position contains different items of current and fixed assets, also contains different items of long-term liabilities and ownership rights, the continuity of applying historical cost principle will make the financial statements misleading, The adoption of financial analyst of these statements will affects
... Show MoreThis study aims at identifying the activation of the role of feminine leaders in educational decision-making in educational administrations in the Northern Borders Province in light of the Kingdom's vision 2030. It also aims to identify what educational leadership is, to study the conceptual framework of the contemporary education decision-making process, and to examine the reality of the problems of feminine leaders in educational decision-making in the educational administrations in the Northern Borders. In addition, it tries to develop a proposed vision to activate the role of feminine leaders in educational decision-making in Educational Administrations in the Northern Borders Province in light of Vision 2030. To achieve the objectiv
... Show MoreThis article considers the doctrine of good faith in English law of contract. It analyses the different decisions of courts and the opinions of scholars and assesses whether good faith is general doctrine in English law of contract or not? It has been found that there is traditional English hostility towards a doctrine of good faith. However, in the last six years, a judicial trend, supported by some English scholars, has begun to argue that the principle of good faith should be adopted in the law of contract. This trend tries to implication contracts the duty of good faith as a implied term.
The recent attempts of the Judge Leggatt and subsequent judicial decisions that have adopted his approach, although not yet reached its goa
... Show MoreObjective: The descriptive study was used to evaluate nursing staff performance in cardiac care units at teaching
and non teaching hospitals in kirkuk city: A comparative study.
Methodology: A descriptive study was used to evaluate nursing staff performance in cardiac care units. The study
was conducted from December 29th
, 2013 up to the 27th of Apr. 2014. A non-probability (purposive) sample of
(44) nurses who work in cardiac care unit at Azady teaching Hospital and Kirkuk general Hospital was evaluated by
a questionnaire which consisted of two parts; the first part is concerned with the demographic characteristics of
the nurses and the second part concerned Observation check list for evaluation nursing staff Perfo
Service companies always working to increase their competitiveness and efficiency of the survival, growth and development in the present and the future, including insurance companies, so as to increase competition, especially after the emergence of the civil companies dramatically after 2003, has become the goal of recent studies carried out by the organizations is the human capital, because its success and excellence and achievement its objectives depends on the human, and this does not mean that the other components are not important, but also rely on the rights which has increased interest in the search for the way in which they can guide the behaviors and values and their own language in line with the organization's strategy an
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