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.
The research aims to demonstrate the impact of the acceptable solvency of the National Insurance Company on the investment activity in it, as the research assumes the existence of a statistically significant relationship between the acceptable solvency variable and the investment variable, and the researcher took the National Insurance Company as a place to conduct the research, as it is the first insurance company Watania was established in the fifties of the last century, and it has a long history in the practice of investment activity, and the company’s financial statements for the period from (2010-2019) were relied on, and the annual reports issued by the company as well as records are tools for gathering information, and
... Show MoreThis research aims to introduce the general tax on sales in gordan and the most important concepts related to this type of taxes and identify the most on characteristics and stand on its role in supplying the general budget of the necessary fundig to cover the over head of the state and the factorsinfluencing it and whether such a tax has been able to chieve the desired goals.including in contribute to an important and growing role in puplic revenues or not to be able to achieve these goals through the use of descriptive and analytical technique based on the data and information relevant.wasreached some conclusion and recommendations was most important is that the general sales tax comes in
... Show MoreThis study aims to identify human resources development and its role in the development of the insurance industry in the national insurance company, and to inspect how the recruitment requirements for human resource development and its impact in setting up efficient and skilled staff ,good, effective and well prepared based on scientific grounds.
The concept has been identified the insurance industry as well as understanding human resources and its management and development the main requirements that lead to improve performance within the company. Divided into two main functions, the first type is the staff requirements and functions and the second kind is the requirements and functions of human resource development
... Show MoreThe purpose of the search definition on factors superior this whoever impact on the improvement the exploitation decision this detect on stock exchange markets assumption , and using questioners to data accumulate and the Iraq market of financial papers battleground to search annoy chose the eyeball extension (47) peoples from peoples employees on the market , and using the bought statistic program (SPSS) on input and analysis search data , and machinate the search outputs to their group of factors internal and external which impact on exploitation decision on financial papers markets , and the search commend on necessary rise the incumbency direction in the stock exchange
... Show MoreThe importance of the interpretation of the Holy Qur’an is that it is a necessity that accompanies Muslim throughout his life, it helps him to solve his problems, it is a way of gaining advanced knowledge, it facilitates the Muslim's understanding of the Holy Qur’an and to know God’s Almighty’s intent in His verses. Since there are so many needs that a person strives to achieve, therefore, the interpretation of the Holy Qur'an would be satisfactory to him and it facilitates the fulfillment of these needs within the limits of legal laws. The aim of the researcher is to get acquainted with the method of that honoured interpreter in his interpretation, and his ability to benefit Muslims in explaining the verses and come to a solutio
... Show MoreThe research aims to demonstrate the quality of the auditor’s report by analyzing a number of models represented by the auditor’s report based on the Iraqi audit evidence and the auditor’s report in light of the application of international auditing standards for the report and the auditor’s report in light of the application of the International Auditing Standard 701, in addition to explaining the impact of applying the International Auditing Standard 701. International Auditing 701 in enhancing the quality of the auditor's report, and in order to reach these goals, a comparison was made on international experiences before and after the application of the standard in addition to the results of the questionnaire distribut
... Show MoreThe environmental cost management focus on continuous improvement of processes and the various activities of the organization in order to improve the environmental performance by producing an environmentally friendly products lead to a competitive advantage for the organization and supports the activities of their sustainability.
The study was carried out in Bagel cement factory, one of the pioneer projects in Yemen in manufacturing field, The study found the need to develop a separate section for environmental management in order to put plans and environmental policies and the introduction of a special division in the Department of costs cares about Management practices cost and measure environmental costs, also give solu
... Show MoreThe management of the exchange rate of the most important tools of economic policy because of its wide area in achieving stability and economic growth through the provision of stability in the exchange rate of the currency of the country concerned , as well as the impact and influence of money supply and then treat the economic crisis monetary and reduce the risk of currency exchange rate .For the management of the exchange rate in Iraq has passed through several stages , from installation to link to a basket of currencies to float freely , and we are dealing with in this research regard to the achievements of monetary policy , especially after the enjoyment of independence on according to the Iraqi Central Bank Law No. 56 of 2004 and Ma
... Show MoreThe aim of this research is to find out the satisfaction functional for faculty members
To Girls College of education at the University of Baghdad, and to find out the differences in this variable according to gender and qualification of education.
The sample was chosen from 60 teachers (males – females), they applied a questionnaire consisting of (30) paragraphs after the verifying of sincerity and persistence for paragraphs.
The main findings of the studies,
The results are indicated that the samples (faculty members) have a good level of satisfaction functional. In addition, results are shown; there are no significant differences of statistically between males and females for the faculty members. However, results are sho