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الاعتراضاتُ النحويَّة لابنِ خروف(ت609هـ) على ابنِ طاهر (ت 580هـ)
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إنَّ من أجلِّ العلومِ علوم العربيَّة , إذْ هيَ المَرقاة إلى فهمِ كتابِ الله , وقد بذلَ سلفُنا الصالح في هذا المجال جهودًا مضنية , وقفوا من خلالِها على أسرارِ الكثيرِ من لطائفِ هذه اللغةِ الشريفة, وتركوا لنا تراثًا ضخمًا أودعوه دقائقَ فكرهِم وعميقَ نظرهِم وهو عنوان لحضارة ِهذه الأمة وأمجادها .

   أمَّا ابنُ خروف فهو من أشهر نحاة الأندلس في القرن السادس والسابع الهجريين , ومن أشهرِ شُرَّاح كتاب سيبويه , نجدُ آراءَهُ النحويَّة مبثوثةً في كتب النحوالمتأخرة  ؛وذلك لما ينمازُ به من ذهنٍ وقّادٍ وعقليةٍ خصبة , رَبَطتْهُ بأستاذهِ أبي بكر بنِ طاهر علاقة وطيدة أشبهُ ما تكون بعلاقةِ الخليلِ(ت 175هـ) بسيبويه(ت180هـ) ، ويطفحُ شرحُهُ لكتابِ سيبويه الموسومِ بــ (تنقيح الألباب في شرح غوامض الكتاب) بتقديره وإجلالهِ لأستاذهِ ابنِ طاهر الذي نعتهُ بـ (الأُستاذ ) في أكثر المواضع, وكثيرًا ما تَرَحَّمَ عليه عند ذكرِه إياه, وقد أقرُّ لهُ بالفضل وبأنِّ جميعَ حسناتهِ في شرحِ الكتابِ آيلة إليه.  قالَ ابنُ خروف مادحًا أُستاذه: (( وللأستاذ أبي بكر في كتاب الأبنية عجائب من تبيين مشكلها وتحقيق المستدرك منها ,وشرح الألفاظ المجهولة فيها, وتعليل ما لم يصح استدراكه والتنبيه عليه, وغير ذلك مما انفرد به (رحمه الله ), واجتمع في هذا الكتاب من ذلك العَجب العُجاب , وما أَظنك يانحويُّ تجده مجموعًا ملخصًا هذا الجمع والتلخيص في كتابٍ , فجميع حسناتي فيه منه (رحمه الله) .

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Publication Date
Mon Jul 01 2019
Journal Name
مجلة الجامعة العراقية
القياس المحاسبي عن التنمية المستدامة واثره على تقارير الابلاغ المالي نموذج مقترح (دراسة في الشركة العامة للمنتوجات الغازية)
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هدف البحث الى التعرف على القياس المحاسبي عن التنمية المستدامة، وبيان العلاقة بين القياس المحاسبي عن التنمية المستدامة وتقارير الابلاغ المالي، وكذلك بيان أثر القياس المحاسبي عن الاستدامة على تقارير الإبلاغ المالي في الشركة العامة للمنتوجات الغازية، وقد تمحورت مشكلة البحث في بيان أثر عناصر المحاسبة عن التنمية المستدامة، البيئية، والاجتماعية، والاقتصادية، على تقارير الإبلاغ المالي في الشركة العامة للمنتو

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
A proposal to impose a tax on the profits of securities trading to increase tax revenues: Applied research in the General Commission of Taxes
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Abstract:

                The research aims to identify the concept of trading securities in Iraq and to propose a new mechanism for the taxation of trading profits and the extent of its impact on tax revenues, as it was observed that there are professional investors in the trading market and some of them achieve huge annual profits. and this profit should be like other taxable profits. The General Commission of Taxes and in cooperation with the Iraq Stock Exchange should identifying those profits, subjecting them to income tax, and adding them to the tax base. The researcher relied on the use of the descriptive and analytical approach bas

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Publication Date
Wed Dec 12 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of an Intervention Oriented Program on the Prognosis of Osteopenia among Women at Private Clinics in Baghdad City
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Objective: To determine the effectiveness of an Intervention Oriented program on the prognosis of Osteopenia among Women at Private clinics in Baghdad City. Methodology: A longitudinal design. A purposive ''non probability'' sample of (25) Women who have bone mineral density (BMD) T- test between (-1 to -2.5). The data are collected through the utilization of a constructed questionnaire and by means of interview with each client who is involved in the study. Each interview takes approximately (20) minutes. Results: The study showed that there is a good improvement in bone density accord after applicatio

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Publication Date
Sun Apr 03 2016
Journal Name
Journal Of Educational And Psychological Researches
The effect of the differences in the correlation pattern of the micro blogging in the educational attainment of computer science curriculum for 12th grade students
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The object of this research is to determine the effect in the differences of the correlation pattern of the micro blogging on the educational attainment of computer science curriculum for 12th grade students. I will try to test the best suited correlation and I might use the demo curriculum as well to achieve its objectives , The research method that will be used in this research is the quantitative method where we will use a sample of 60 students divided into two groups ( correlate the micro blogging - adopted the sequence pattern of relating the micro blogging) As a result, we found out that there are quantitative differences among the two groups' median , The differences goes back to the main effect of the correlation pattern of the m

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Publication Date
Wed Jan 02 2019
Journal Name
Journal Of Educational And Psychological Researches
An Instructional Design According to the Active Learning Model and Its Effect on Students' Achievement in Chemistry for Fifth Intermediate Stage
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The objective of the research is to identify the effect of an instructional design according to the active learning modelsالباحثين in the achievement of the students of the fifth grade, the instructional design was constructed according to the active learning models for the design of education. The research experience was applied for a full academic year (the first & the second term of 2017-2018). The sample consisted of 58 students, 28 students for the experimental group and 30 students for the control group. The experimental design was adopted with partial and post-test, the final achievement test consisted of (50) objectives and essays items on two terms, the validity of the test was verified by the adoption of the Kudoric

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Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of Nurses' Practices toward the Control of Patients’ Complications at the Respiratory Care Unit in Baghdad Teaching Hospitals
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Objective(s): To evaluate nurses' practices who work in respiratory intensive care units to control the
complications of patients admitted at this unit and determine the relationship between nurses' sociodemographic
characteristics and their practices.
Methodology: A descriptive study was carried out at Respiratory Care Unit at Baghdad teaching hospitals that
started from February 22th, 2013 to August 30th, 2013. A purposive "non-probability" sample of (70) nurses who
work in Respiratory Care Unit was selected from Baghdad teaching hospitals. The data were collected through the
use of constructed questionnaire that consists of two parts; (l) Demographic data form that consists of 7items and
(2) nurses' practice form

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Publication Date
Wed Dec 12 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effect of Atorvastatin on Bone biochemical markers in dyslipidemic patients, Basra, Iraq
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Objective: The aim of the study was to estimate the action atorvastatin(20mg/day) on bone biochemical markers dyslipidemic men. Methodology: This study was conducted between May 2015 and November 2015 in Al-Basrah General hospital in Basra, Iraq, to evaluate important role of atorvastatin (20mg/day)(Lipitor® Pfizer Pharma GmbH.Germany) on bone biochemical markers. Thirty men patients who had been admitted for a variety of medical problems included in the study. All the patients had previously been diagnosed with Dyslipidemia by specialist physician in internal medicine and all patients age below 55 yea

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Publication Date
Sun Dec 24 2017
Journal Name
Iraqi Journal Of Laser
All Fiber Chemical Liquids Refractive Index Sensor Based on Multimode Interference
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A simple all optical fiber sensor based on multimode interference (MMI) for chemical liquids sensing was designed and fabricated. A segment of coreless fiber (CF) was spliced between two single mode fibers to buildup single mode-coreless-single mode (SCS) structure. Broadband source and optical signal analyzer were connected to the ends of SCS structure. De-ionized water, acetone, and n-hexane were used to test the performance of the sensor. Two influence factors on the sensitivity namely the length and the diameter of the CF were investigated. The obtained maximum sensitivity was at n-hexane at 340.89 nm/RIU (at a wavelength resolution of the optical spectrum analyzer of 0.02 nm) when the diameter of the CF reduced from 125 μm to 60 μ

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Publication Date
Wed Jun 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
الفحص الضريبي على الدخل لتحقيق وعاء مقبول في ضوء تمسك المكلفين بحساباتهم: دراسة تطبيقية في الهيئة العامة للضرائب
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Examination is a form of tax audits which have been done by tax examiner rests with the General Commission for Taxes is responsible for determining the extent to which the amounts subject to  tax provided  by  the holders of admissions with  the laws and regulations, taxes. So the tax-examination is the major means of tax administration to make sure the fact that tax revenues generated from the imposition of taxes different kinds of direct and indirect search result, the importance of the role played by the (Department of Control and Internal Audit / Audit Division in charge) in charge of auditing the accounts, which may be Maclvoha clung to their accounts and access to the tax base acceptable to the expensive and fin

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Publication Date
Sun Apr 01 2018
Journal Name
Al–bahith Al–a'alami
‏Framing war against ISIS in New York Times/ from 10/17/2016 to 4/16/2017
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The research is aimed at investigating how the New York Times framed the war against ISIS in its news coverage and which news sources it adopted while reporting on this war.
‏ The research could be classified under descriptive researches. The survey methodology has been adopted and the content analysis has been used. The research sample consists of all the news stories the New York Times have published about the war against ISIS from 10/17/2016 to 4/16/2017 according to the comprehensive sampling method. The number of news stories that were analyzed was (155) news story. The research tool was (coding scheme).
The research has reached the following conclusions:
‏ 1. In its news coverage of the war against ISIS, the New York T

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