This paper addresses some of the morphological views of Al-Seraphy in the matter of "altasqeer" (reduction) in his book, "shareh ketab Sibawayh" (the explanation of Sibawayh's book) linking between them (views of Al-Seraphy) and the data of the morphological theme, in ancient times, and recently. Through balancing between what we have learned from the views of Al-Seraphy and the views of other former linguists and grammarians and latecomers of him. In this research we have linguistically and idiomatically explained the definition of "altasqeer" (reduction), and it's standard morphological balancing and what has deviated from it, by the examples in both cases; then we has produced the views of the grammarians of that "the definition of "altasqeer" (reduction)", starting from Sibawayh and those who followed or goes against him, passing by Al-Seraphy and ending with those who are latecomers, considering from three models an orbit for the research and considering the views of Al-Seraphy, his arguments and inferences on the trueness of his views, and these models are: " "Tasqeer Ahwa"( the reduction of Ahwa), and the reduction of the triple origin name, which has been added to it three more characters, and the origin of (Ruwaid) before it has been reduced. Then we have outbalanced the views of what we found likely to overcome others by God Allah" to be with us" the Acoustic and standard evidence. We ask
Active compounds were extracted from Anethum gravoelens to produce safety vegetable treat for diabetic, the results showed that alcoholic extract of Anethum gravoelens contain Alkaloid, glycosides, phenols, resins, saponins, coumarins, flavonoide, terpenes, steroids and volatile oils. after that it was studied the effect of alcoholic extract at dose 50, 100 mg/kg of body weight in reduced glucose level in serum of diabetic rats induced by alloxan, after the end of experiment for period 30 days the rats fasting 12 hours to measure the level of glucose in serum, the result showed asignificant decrease in serum glucose level of rats treated with extract in comparison with positive group (alloxan), So biochemical tests showed significant dec
... Show MoreThis study aims to identify the role of forensic accounting in resolving banking disputes in the Iraqi environment, and to achieve this goal, the fiel
d survey method was used, as it is the most appropriate for studying the phenomenon in question and achieving its objectives. A sample of (50) male and female employees was selected, distributed among five banks listed on the Iraq Stock Exchange in the Baghdad governorate. The questionnaire tool prepared for this purpose was applied to them, which consisted of two main axes. The first axis included paragraphs of questions related to the importance of forensic accounting. The second axis relates to disputes At the end of the research, we reached a set of conclusions, the most import
... Show MoreIraqi legislator taxation married women in charge of the income tax treatment of the man in charge of tax and the application of the principle of equality of individuals to bear public burdens. The factor legislator women in charge of special treatment in some cases, taking into account the circumstances family allow tax in the case of whether she was married to a man is unable to completely work and does not have a resource, as well as giving the legislator allow for her children. it observed that the amount of allowing still little is notcommensurate with the high cost of living in addition to limiting the tax allowances granted within the limits of the taxpayer and his immediate family did not take the legisla
... Show Moreتعد المحاسبة بشكل عام علماً لكنها ليست من العلوم الصرفة وإنما من العلوم الإجتماعية مما يتطلب للتعامل مع المواضيع المحاسبية الأخذ بنظر الاعتبار الأشخاص المعنيين بالموضوع سواء كانوا المعدين للمخرجات المحاسبية أي المحاسبين، أو الاطراف ذوي المصالح المعنيين والمستفيدين من هذه المخرجات أي المستخدمين، ويعد المحاسب جزءاً من العملية الاجرائية نفسها وبهذا يكون دوره مزدوجاً يجمع بين كونه القائم بالبحث والقي
... Show MoreThis study aimed at identifying the extent to which the social worker used the techniques of group discussion in the professional practice with the groups of school activity in the schools of Tubas governorate in light of some variables (gender, years of experience, academic qualification). The analytical descriptive method was used due to its suitability for the objectives of the study. A questionnaire was designed to collect data that included (30) items, distributed in three areas .The validity and reliability of the tool were verified and then distributed to the study sample.
The results of the study showed that the highest averages were in the discussion stage domain, where the pre-discussion stage was m
... Show MoreAbstract:
the current research aims at analyzing the efficiency of the private university teaching that recently expanded after 2003 ,;besides , the commitment of the private colleges ,definitely Al-Maamun and Al-Mansour colleges with strategy of the ministry of higher education and scientific research. This could be done through many indications that measure the efficiency of the private university teaching , including ( the indication of the efficiency of using human resources and efficiency in using the materialistic indications. But the human efficiency in these colleges , including the sample of the research ( Maamun
... Show MoreThis paper aims to explain the effect of the taxes policy including direct & indirect taxes on supporting the domestic Investment in Iraq. This could help the official planners for drawing the future policies that help provoking (istumlating) the domestic investment in Iraq the quantitative analysis approach was adopted using regression model. The results showed the significance of the effects of both direct & indirect taxes policies on domestic as a simple correlation coefficient ( r ) of ( 0.6 ) , ( 0.64 ) respectively.
This study aims to know the extent of the impact of Strategic Leadership as an independent variable in Strategic Learning as a dependent variable to help the senior leadership in Anbar University to take the right decisions to develop Strategic Learning programs in light of the circumstances of the Covid-19 and the sudden decisions adopted by the university to switch to E-learning and to blend. The survey was conducted by distributing a questionnaire that was adopted as a primary tool in data collection from the study sample represented by the university's senior leaders, An intentional random sample of (105) was selected from our community of (127), the data were analyzed by (SPSS) Depe
... Show MoreAlienation is a feeling that inflicts people especially adolescents due to certain reasons. As they grow up, adolescents tend to face certain psychological disturbances. They somehow feel indifferent to their surroundings and hence it would be quite hard for them to express their notions in the reality world they live in. So they either rebel against society and become aggressive members or they might console themselves in an alienated world that they create in their minds.
This paper depicts J.D. Salinger's (1919-2010) novel The Catcher in the Rye where its protagonist, Holden Caulfield, is an adolescent who feels there is no linkage or connection with the traits of his society. He is a teenager who
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