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الحیوانات والطیور والحشرات والزواحف في كتاب الفندیداد (احد كتب الافستا الزردشتیة)
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The book of Alphendidad is considered as an important part of the holy book of
Avesta in the Zoroastrian religion. It is a religious and urbanization book that consists of a
number of chapters dealing with the creation. The book includes 22 chapters, mostly edited
as a dialogue between Ahuaramzda the god of goodness and his prophet Zoroaster. The
biggest chapter deals with the rules of purification of vices of the devil and dismissing it of
the places around, hence it is the book of law of Zoroastrian about the important animals,
birds , insects, and reptiles and their categorization according to their creation; creatures of
the spirit of goodness and creatures of the spirit of evilness.
Some of these creatures are included for their influence upon the life, nature, and
other creatures, in addition to their influence upon the religious life. This is the focus of the
current study that sheds light on the identity of these creatures and their effect on the
mentality and the Zoroastrian belief.
1. The Alphendidad is considered as the important idiosyncratic legislative part in the
book of Avesta, in which there is a lot of the legislations and laws that rule the
individual and social life and the consequences of the deeds of man as a reward
and punishment.
2. The study tries to concentrate on a specific part of the book of Alphendidad and
study it. It surveys the most important creatures in the book, especially animals,
birds, insects, and reptiles – according the Zoroastrian belief -. The Zoroaster
divides theses creatures into two types according to the creation and impotence.
The blessed creatures of goodness that created by the god of goodness,
Ahoramzda; and cursed creatures of evilness created by the god of evilness,
Ahrimn.

3. The ideas, points of views, rituals, and worships included in the book of
Alphendidad disagree with the common sense and any logical thinking. This is a
defect against the Zoroastrian belief and thinking. The legend and myth is the only
means by which events are explained especially the creation and the view of the
world that is ruled by these two forces; the force of goodness and its creatures and
the force of evilness and its creatures.
4. The human mind tends more to believe in myth and legend to explain mysterious
phenomena. Along history, Persians tend to weave legendry events in literature
resulting from their worshiping of natural phenomena that are difficult to be
explained in another way. They have found that the clear blue sky, light, fire, air,
and water are divine and good creatures. They have even called the sun and the eye
of god and light as the son of god. And darkness, drought, and sickness are divine,
cursed, and evil creatures.
5. The creation is focused on the good creatures especially livestock, small and big
animals, dogs, and birds as the creatures of goodness. the study concentrates also
on how to work on protectin and mentaining these creatures as the means of
victory for the god of light, Ahoramzada against the cursed creatures of evilness.
Therefore, Zoroaster imposes on his followers that they should sanctify these
creatures and never harm them or killing them with no right.
6. The Ancient Persian thinking has missed the fact that this world and its creatures
are the creation of one sole God. The question that raises here is weather the
Zoroastrian religion is a multiple-god or standard religion. Researches disagree to
answer this question. Some of them see the world with its two forces of goodness
and evilness are but two conflicting forces of the same God, and others believe that
Zoroaster is standard theologically and philosophically he is a multiple-god
religion.
7. The categorization of the animals, birds, insects, and reptiles into two types
according to the Zoroastrian belief is an evidence of ignorance and lack of
awareness. All creatures are the creation of the One sole God. The Zoroastrian has
divided these creatures into two types according to their features, work and their
effect on nature among other useful or harmful creatures. The religion imposes the mythical and legendary view picturing these creatures as animals, birds, insects
according to their importance.
8. The Zoroastrian religion exaggerates the importance of these creatures. It sanctify
and blessed the useful creatures and its remnants, as it considered the cow as a
very important creature by Ahoramzda. Its importance lies in the fact that the cow
is the source of their food, a means of cultivating their lands. Cow is considered as
the capital of the farming communities, and since the Parisian is an old agrarian
society, the cow and ox are important supplements. Yet there is a great deal of
exaggeration in dealing with the cow to an illogical extent of considering its urine
as a sacred thing for purification of sins instead of holy water, which a thing that
goes against proper and common test.
9. The study signifies a group of animals described by Zoroaster as creatures of
goodness as they have good and useful features according to the god of goodness,
Ahoramzda. These animals are: Cow, Awl, fox, ox, camel, donkey, sheep, horse,
bird, dog, goat, and eagle).
10. The study also identifies a group of creatures that are considered as harmful –
according to Zoroastrain religion – that affects the good creatures and affects the
nature and spoil it. Zoroaster has allowed the destruction and killing these
creatures and its harm to support the force of goodness over evilness. It also
considered the destruction of these creature as part of the important religious
rituals of the Zoroastrian belief to purgation of sins and evils and to get nearer to
the god of goodness Ahoramzda. These creatures are: rats, locusts, snakes, flies,
wolves, turtles, frogs, spiders, scorpions, lice, ants).

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluation of internal control System in non-governmental organizations: Applied Research in the Iraqi National Olympic Committee
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After 2003 Iraq witnessed a rapid development in the number and kind of non-governmental organizations in addition to the increase in their sources.A lot of obstacles and constraints hinder the development of the said organizations and one of the most important and prominent obstacles is their administrative and accounting structure that affect directly on the existence, continuity and survival of these organizations.This research discussed the concept the non-governmental organizations and reaching the assessment of internal control System in these organizations. Therefore, the researcher has assessed the internal control System applied National Olympic Committee of Iraq. The study showed vulnerabilities in the internal control the said

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Crossref
Publication Date
Mon Jan 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Managerial Skills and It`s Role in Strengthening the Competitive Edge of Companies: A Case Study in the General Company for Construction Industries
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This research tries to reveal how to manage and control the competitive edge for business by building managerial skills in various organizational levels. Our research aims at finding out the nature of various technical, human and in tellectual skills of a new president whose superiority is his competitive ness in the application field at general company for construe tioual  industriesand testing the surveyed minor and major changes through a questionnaire to collect information from officials. The sample was composed of (45) director. The data was analyzed  using some methods and statistical programs. The most prominent of these is (SPSS) that was used to extract the arithmetic mean, standard deviation, correlation coefficient

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Crossref
Publication Date
Fri Dec 01 2023
Journal Name
مجلة تكريت للعلوم السياسية
نوع المكاسب اثرها في التفاعلات التعاونية الدولية: دراسة في انماط سلوكيات الدول حيال التحديات المناخية
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في هذا البحث، تم استكشاف تأثير نوع المكاسب على التفاعلات التعاونية الدولية لاسيما في مجال مواجهة التحديات المناخية. إذ تبين أن المكاسب النسبية تلعب دورا حاسما في توجيه سلوك الدول فيما يتعلق بالاتفاقيات البيئية الدولية. ويعكس هذا التحليل دروسا مهمة لصياغة السياسات والجهود الدولية في هذا المجال ذاته. ان الدول عندما تتوقع مكاسب نسبية تفوق الخسائر المتوقعة من التعاون، فإنها تكون أكثر عرضة للالتزام بالاتفاقيات

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
"Testing Caldor's Hypothesis to Estimate the Relationship between the Industrial Production and Growth in Gross Domestic Product in Iraq"
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The study aimed to test the hypothesis of Caldor to estimate the relationship between industrial production and GDP growth in Iraq using with Integration Framework  and to determine the causal relationship in the short and long term using the error correction vector model for the period 1990-2016. the results showed a long-term equilibrium relationship between GDP and industrial output, while Ganger causality tests showed a causal relationship in the long run of GDP to output Subliminal thus illustrated the extent of the recession suffered by the industrial sector, which is supposed to be the driving force of the economy and the development and expansion of the productive base of the industry, so this study recommends attent

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Crossref
Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Samples of Al Samarqandi’s Selection in some of Washing Laws and the touch of the Grecians Quran in his book (The scholars’ Masterpiece)
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The Research is interested in the detailed comparative study of certain selection of
Imam Alsamarqandi in some subjects of washing and touching the Gracious Quran.
The value of this study is that it is related to one aspect of the duties obliged on Muslim
like parity.
The study has tried to collect certain scholars’ opinions of eight doctrines with the
selection of Alsamarqandi to make a comp arson between them and to show how
Alsamarqandi is able to create legal laws from his sources to lead the researchers nto have
knowledge about the syllabi of the famous scientists.
Finally we ask God to bless to what is right and to accept this study and make it part of
our good deeds, Ameen.

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Publication Date
Sun Dec 20 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Proposal guide for abilities building in SAIs: Applied research in the Federal Board of Supreme Audit
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SAIs has a pivotal role in enhancing public sector performance through its quest to achieve the greatest possible efficiency and effectiveness in its, so  it has to adopt applied framework for abilities building, the research aims to shed light on the role of SAIs and the nature of their  work,  and  the definition for its abilities building, and to prepare a proposal for abilities building applied to work with the SAI in the Republic of Iraq (of the Federal Board of Supreme Audit ),the Researchers reached conclusions, namely: abilities building is the outcome of the interaction between the reality of all of the employees of the SAI and the institution itself and the environment and the specific requirements of the de

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Publication Date
Tue Feb 19 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Role of the Opportunity Cost in the Overall Economic Development: Applied Study in The General Company for Leather Industries
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This research set to indicate the role of the opportunity cost in the overall economic development (human and social development) by selecting the most appropriate alternative for the growth of the country in exchange for sacrificing profit limits to achieve this growth and development of the country, especially in the present circumstances of the country and after studying the reality of the economic case for him, as the problem lies with don't selecting the best alternative that enhances the gross domestic product, which extends to promote overall economic development and revive the industrial and agricultural sectors, productivity is more like Impotent, versus sacrifice alternative consumption may bring more financially lucrative than

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Crossref
Publication Date
Mon Feb 26 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
10.28936 USING NATTOKINASE IN CHEDDAR RIPENING: USING NATTOKINASE IN CHEDDAR RIPENING
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The crude enzyme Nattokinase produced by Bacillus subtilis was used in ripening cheddar cheese by adding three concentration of enzyme 80, 160 and 320mg/Kg beside the control treatment without enzyme, the product was checked for three months to determine humidity, protein, fat, non-protein nitrogen, soluble nitrogen and pH, sensory evaluation was conducted, it was noticed that the variety in protein percentages and the soluble nitrogen percentage during second month of ripening for T2, T3 and T4 treatments were (11.2, 15.54 and 18.48) respectively, in comparison with control which was 7.6%, while in the third month it was (17.37, 20.67 and 22.26) respectively, in comparison with control which was only 10%, on the other hand, non-protein

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Publication Date
Wed Apr 06 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role Talents Management in Consolidating Organizational Learning Process: An Applied Study at the Yemeni General Telecommunications Corporation
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This study aimed at accounting for the role of talents management in consolidating organizational learning process at the Yemeni General Corporation For telecommunication. To achieve the objective of the study, the researcher designed a questionnaire and administered it. The sample of the study consisted of (166) employees (General Manager, Manager and Department Head). They were selected randomly out of a total Population of (291) employees during the Year 2019. The descriptive analytic approach was used t reach conclusions.

The finding of the study revealed existence of effect of talents management dimensions, all together and alone, (talents polarization, talents development, talents maintenance and ma

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of the dimensions of the strategic lens on achieving tax pioneer performance: Practical research in the General Authority for Taxes
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The aim of the research is to shed light on the dimensions of the strategic lens and its impact on achieving the pioneer tax performance and represented by the dimensions (strategic direction, growth, pilot indicator, renewal and modernization, efficiency and effectiveness) in the General Tax Authority. The questionnaire was adopted as a tool to collect data and information from the adult sample They are (91) who are on the site (Assistant Director General, Head of Division, First Division Deputy, Second Division Deputy, Division Officer, Division Officer Associate) The statistical program (SPSS) has been used to calculate (the mean, the standard deviation, the correlation coefficient, the difference coefficient, the F test, the

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