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.
Starting with a problem of the weakness of accounting disclosure in some companies administration when preparing and presenting the financial reports which are submitted to the Tax authority. This problem impacts on Tax authority performance (The effect on the quality of the performance of the tax authority), because of the lack of conviction for the information contained in those reports, and the failure to achieve accurate results in tax authority performance that leads to a negative impact on determining taxable income and affect tax revenue, as well as negative impact on determining taxable income and affect tax revenue, as well as negati
... Show MoreResearching performance audits according to the dimensions of financial sustainability in light of the scarcity of resources and economic and social transformations in the business environment is of utmost importance in the non-profit non-governmental organizations in achieving the goals and correct the path and address deviations, and help them in improving the outputs of processes and associated procedures and capacity The research was based on the hypothesis that the existence of a performance audit program in accordance with the dimensions of financial sustainability leads to the measurement of the commitment of the Olympic Committee. National Iraqi indicators of financial sustainability of the dimension of revenue in order to improv
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The aim of the research is to demonstrate the impact of long-term investment on profitability, and in order to achieve this goal, long-term investment was chosen, represented by (the ratio of long-term investments to total investments, the ratio of long-term investment to the total (deposits) as independent variables, and studying its impact on the dependent variable, which is profitability as measured by the rate of return on investments, the rate of return on equity. In order to reach the results, the inductive approach and the analytical descriptive approach were used, and the research found a significant impac
... Show Moreهدف البحث الى بيان تأثير بناء المقدرات الجوهرية المتمثل ابعادها بـ (التعلم التنظيمي ، المرونة الاستراتيجية ، المقدرات التكنولوجية، رأس المال البشري) في ادارة الايرادات الضريبية المتمثلة ابعادها بـ (فاعلية الادارة الضريبية ، الكفاءة في العمل ، التشريعات الضريبية) وتم اعتماد الاستبانة كأداة رئيسة في جمع البيانات والمعلومات من العينة البالغ عددها (35) مبحوثاً ممن هم بموقع (مدير قسم ، وكيل مدير قسم، مسؤول شعبة) ف
... Show Moreان المشكلة البحثية تتحدد في ان المهام والادوات التي تملكها السلطة التنفيذية، من الصعوبة تركها من دون رقابة، والرقابة والتقييد ياتي من اطراف عدة، واهمها: السلطة التشريعية، فالبرلمان في العراق منح اختصاصات للنظر في اعمال واداء السلطة التنفيذية بما يضمن تقيدها بالدستور الاتحادي. والهدف من هذا البحث هو الاشارة الى اهمية الاختصاصات الممنوحة للبرلمان العراقي، بما يضمن التاسيس لدولة القانون، اي وجود مرجعية قانو
... Show MoreThe aim of this research is to employ the roundhouse strategy to study its impact on the students achievement of the 10th grade in physics and their core thinking. After the application of the research experience and gaining data, which was processed statistically using the statistical packages program (SPSS). The results of the researcher revealed the superiority of the students of the experimental group who studied using the roundhouse strategy on the students of the control group who studied the usual method in the achievement test. As results showed that there were statistically significant differences between the average scores of the experimental group and the average scores of the control group students in the core thinking test and
... Show MoreThis study aims to highlight the role of financial control in the development of government performance through the use of "GFS" system and its application in the service of government units, which will help them in how to use financial resources efficiently through the quality of accounting information provided by this system in the financial statements that reflect the predictability in that fiscal policy of the state through government programs and activities fee as well as to identify weaknesses and address them quickly in order to avoid wastage and loss of public money, which leads to the possibility of utilization of available financial resources of the state to effectively and efficiently, has been reached that the failure of gove
... Show MoreAbstruct
This recearch is about studying the novel (doorstep’s women) by the Iraqi
narrator Hadia Hussian, and I choose Semiolog as a Curriculum for this
critical approach, because I think that this Semiotic curriculum has the ability
to read the Subjects and the narrative constructions. Which form the structure
of the novel starting from the little to the characters.
The focus is on many narrative constructions in the novel we have
studied the semiology of the tittle, the semiology of the cover, of the color, the
names of the characters and the semiology of the female characters.
First the focus of the novel is on the women’s characters because most
of it’s characters are women. Secondly because these
This study aimed to investigate the role of Big Data in forecasting corporate bankruptcy and that is through a field analysis in the Saudi business environment, to test that relationship. The study found: that Big Data is a recently used variable in the business context and has multiple accounting effects and benefits. Among the benefits is forecasting and disclosing corporate financial failures and bankruptcies, which is based on three main elements for reporting and disclosing that, these elements are the firms’ internal control system, the external auditing, and financial analysts' forecasts. The study recommends: Since the greatest risk of Big Data is the slow adaptation of accountants and auditors to these technologies, wh
... Show MoreInterested in many scholars and reseachers the subject of the media and means varied his roleinfluential in the definition of the public of issues and political, cultural, social and because of its spread wide and ability to address the people of all levels effect them in the formation consciousness of those issues and types of this awareness is an awareness of the tax, contribute to media formation consciousness tax through the definition of people what tax and importance of the role of its revenues to supplement the state budget by posting tax laws and regulations of applied and all what respect process account tax, to be in charge of the tax familiar enough about this, which avoid being cheated taxmisleading when rev
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