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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 Jun 05 2023
Journal Name
Journal Of Economics And Administrative Sciences
Selection of variables Affecting Red Blood Cell by Firefly Algorithm
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Some maps of the chaotic firefly algorithm were selected to select variables for data on blood diseases and blood vessels obtained from Nasiriyah General Hospital where the data were tested and tracking the distribution of Gamma and it was concluded that a Chebyshevmap method is more efficient than a Sinusoidal map method through mean square error criterion.

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Publication Date
Tue Jun 23 2020
Journal Name
Baghdad Science Journal
Anomaly Detection Approach Based on Deep Neural Network and Dropout
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   Regarding to the computer system security, the intrusion detection systems are fundamental components for discriminating attacks at the early stage. They monitor and analyze network traffics, looking for abnormal behaviors or attack signatures to detect intrusions in early time. However, many challenges arise while developing flexible and efficient network intrusion detection system (NIDS) for unforeseen attacks with high detection rate. In this paper, deep neural network (DNN) approach was proposed for anomaly detection NIDS. Dropout is the regularized technique used with DNN model to reduce the overfitting. The experimental results applied on NSL_KDD dataset. SoftMax output layer has been used with cross entropy loss funct

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Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Brainstorming on audit Quality and its Reflection on Detecting the Risk of Fraud
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Brainstorming is one of the fundamental and necessary concepts for practicing the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead to increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brain

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Publication Date
Sun May 02 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Application of banking institutions' governance variables and their impact on financial performance as measured by (ROA & ROE): an applied study on a sample of local Islamic banks listed on the Iraq Stock Exchange
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The research seeks to achieve its goal of demonstrating the impact of applying banking governance variables on the financial performance of Islamic banks, and the independent research variables are represented by (X) by (the number of independent members in the board (X1), the number of directors in the board (X2), the number of committees emanating from the board ( X3), the percentage of shares owned by major shareholders in the board (X4), the number of members of the Sharia supervisory board (X5)), and the dependent variable (Y) is represented by (rate of return on assets (Y1), rate of return on equity (Y2)).

The research sample included (4) Islamic banks, namely (Iraqi Islamic Bank, National Islamic Bank, Jihan Islamic Bank,

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Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
المسار النموذجي لتدقيق اداء الدور الاشرافي للبنك المركزي العراقي على المصارف الخاصة على وفق معايير الاجهزة العليا للرقابة المالية والمحاسبة: بحث تطبيقي في ديوان الرقابة المالية الاتحادي
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With today's rapid and full of dangers the world banking sector is one of the most vital sectors at risk, and on the supervisory bodies responsible for monitoring the work of banks to take an active role in influencing the banks and put on the right track and is compatible with internationally approved curriculum. The lie of the research problem in the weak supervisory role of the Central Bank for banks in general and private banks in particular, limited the process of performance audit carried out by the Federal Office of Financial Supervision in auditing oversight role of the Central Bank control over the banks, according to the methods of performance audit followed by the upper bodies of financial control and accounting, And it was ba

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the cost of consulting services under the traditional cost approach and the performance-based costing technique and its impact on achieving profits : Applied research in the advisory office of Al-Khwarizmi College of Engineering - University of Baghdad
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Abstract:

                    This research aims to apply the Performance Focused Activity Based Costing System in the consultant office of Al-Khwarizmi College of Engineering at the University of Technology for the purpose of measuring the cost of consulting services provided by these offices in order to reduce costs and their reflection in achieving profits. For the purpose of calculating costs accurately, and to test the hypothesis of the research, the research was applied in the office of the consultant of the College of Engineering Al-Khwarizm - University of Baghdad through the financial statement

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Publication Date
Sat Dec 31 2022
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EFFECT OF ADDITION RAW BACTERIOCIN PRODUCED BY Lactobacillus delbrueckii Sub-Sp. bulgaricus ON SOFT CHEESE: EFFECT OF ADDITION RAW BACTERIOCIN PRODUCED BY Lactobacillus delbrueckii Sub-Sp. bulgaricus ON SOFT CHEESE
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ABSTRACT

         The effect of adding raw bacteriocin produced by Lactobacillus bulgaricus to cheese curd at an amount of (5 and 10 and 15) mL/kg cheese as a biological preservative to prolong the shelf life of soft cheese, in addition to the control treatment, knowing that each 1 mL of bacteriocin filter contains 15 units/ mL of bacteriocin. The results of the physicochemical, microbial and sensory tests for cheese stored at refrigerator temperature for a period (zero) to (21) d of adding bacteriocin showed the superiority of the treatment of cheese added to 15 mL/kg cheese of bacteriocin over the rest of the other treatments during the storage period, wh

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Publication Date
Tue Jun 30 2015
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
Evaluation the fermentation capacity of commercial Baker′s yeast and effect of the salt concentration on breadLeavening.: Evaluation the fermentation capacity of commercial Baker′s yeast and effect of the salt concentration on breadLeavening.
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This qualitative study was conducted on eight types of commercial baking yeast which available in local markets to estimate their fermentation activity as affecting the Bread industry and the impact of the salt added to DoughLeavening, The results showed a great variation in the fermentation capacity of yeast samples (their role in swelling the dough), most notably the sample value Y3 and least sample Y7 and reached 80% and 20% respectively, and the value of Leavening by using the two types of yeast with addition of three levels of salt (0 , 1 and 2%) have 20.0 , 19.7 and 15.7 of the sample Y3, compared with 10.5 , 10.3 and 8.8 of the sample Y7 for each of the levels of salt respectively, reflect

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Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
امكانية تطبيق نظام الموازنة على اساس النشاط ABB في مديرية بلديات بابل
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Under major developments in the field of business environment, the use of traditional budgets do not fit into these developments and adversely affect the future performance of the enterprises, which requires the transition to modern systems in the preparation of the budgets of activity based budgeting ABB because they provide a more accurate and objective estimates based on scientific foundations and practical avoided arising from the use of traditional budgeting problems, Where ABB is working better allocation of resources based on the activities of an enterprise and this positively affects the performance of the administration for the purpose of evaluating their performance according to responsibility centers and decision-making govern

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Publication Date
Wed Dec 25 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Non-interest income and its impact on the profits of the Iraqi banking sector: (Comparative study)
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     In this study,  has been discussed the issue of non-interest income and its impact on the Iraqi banking sector profit for the period between (2008-2017) as it was the main objective of the study is to find the relationship between the non-interest income and the profits of the banking sector in order to know  the size of the sector's dependence on non-interest income As well as an analysis of its profitability compared to selected countries, And to test hypotheses, the financial ratios and some statistical tests to determine the stability of the time series such as the test (Correlegram , Dickey -Fuller (depending on the statistical program (E-Views V8) and a simple linear regression method by (Minitab

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