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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
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Unemployment Rates in Iraq and the Extent of the Contribution of Loans Granted by Banks to Finance Small and Medium Enterprises in Reducing Them
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This study examined the phenomenon of unemployment in Iraq and the extent of the contribution of these loans granted by banks to finance small and medium enterprises in reducing their rates. The temporal boundaries of the study included the period between (2012-2018). The spatial boundaries consisted of random sampling of six Iraqi banks) Where the government banks included (Rafidain, Rasheed and industrial), private banks included (the Iraqi Islamic Bank and the Gulf Commercial Bank and the Bank of the Middle East). In order to achieve the objective of the research in the light of the hypotheses drawn up, the research divided into three topics, the first section highlighting the reality of small and medium enterprises in Iraq and the lo

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
استعمال الاستدارة و فرز الاستدارة في تفسیر نمط توزیع واشكال وحدات خرائط الترب في مشروع المسیب الكبیر
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Large – Almusseiyab soils survey project in mid Mesopotamian plain have
been chosen , because of its variation in soil series and reiteration map units, to
calculate the roundness of map units and roundness sorting values, in order to use
them as a pattern of map units shapes which help in interpret the distribution and
shapes of map units, which they were (18) soil series in (141) reiteration. Calculate
each map units roundness have been done and its value ranged between (0.09) to
(0.51), The average of roundness ranged between (0.250) for each MM1, MW5
soil series ,and (0.317) for DW45 . 99.30 % of samples were not good roundness
and with many sineuosity. The second group was a largest percentage 38.88 % with<

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
في ترشيد التكاليف البيئية ABC تطبيق اسلوب الكلفة على اساس النشاط: بحث تطبيقي في شركة تعبئة الغاز
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   The aim of the research is to use methods based on cost-based activities )ABC) to identify the activities that cause the costs resulting from the environmental impact of the gas filling company and then to manage on the basis of the activities to manage the costs of these activities, which in turn rationalizes the environmental costs by eliminating activities that do not add .The research a number of conclusions, the most important of which is that the management of the company should continuously seek to train and qualify its staff on the accounting systems, especially in the field of accounting of environmental costs, the high environmental costs by the company, bears as a result of its activity.

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Publication Date
Mon Jun 01 2020
Journal Name
مجلة العلوم و التكنولوجية للنشاطات البدنية و الرياضية/ الجزائر
The effect of using the five-finger strategy on learning movement chain on a balance beam in the artistic gymnastics of women
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Abstract: The aim of the research identify the effect of using the five-finger strategy in learning a movement chain on the balance beam apparatus for students in the third stage in the College of Physical Education and Sports Science, as well as to identify which groups (experimental and controlling) are better in learning the kinematic chain on the balance beam device, has been used The experimental approach is to design the experimental and control groups with pre-and post-test. The research sample was represented by third-graders, as the third division (j) was chosen by lot to represent the experimental group, and a division Third (i) to represent the control group, after which (10) students from each division were tested by lot to repr

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
تقویم أداء الطلبة المطبقین في أقسام علوم القرآن والتربیة الاسلامیة في كلیات التربیة من وجھة نظر مشرفیھم
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The study falls in Five chapters as follows:
Chapter One : definition of the Study including:
1. The problem of the study: the current study tries to answers two questions;
First: the effectiveness of the performance of the applicants in the department of Quran
Sciences and Islamic Education in the colleges of Education according the point of view of
their supervisors.
Second: what is the future vision for teacher training according to the assessment of the
performance of the applicant students?
2. The importance of the study: the application or the field training is of an important role
in the process of training the students for teaching; as it is considered the real scale of
success in the processes of ac

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تقويم تحقق العدالة الضريبية في ظل طرق واساليب تقدير ضريبة الدخل: دراسة تطبيقية في الهيئة العامة للضرائب
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Tax justice is one of the important principles that any tax system seeks to achieve because it is an important and important pillar of the tax because it has negative repercussions on the tax accounting process on the one hand and the low tax revenues on the other hand. Therefore, countries have sought through their tax systems to use methods and methods In the process of estimating taxable incomes to achieve that justice depending on the awareness of their communities. The method adopted differs from one country to another according to the knowledge and understanding of the society of that state for taxation and its role in economic, social and political life. In Iraq, the General Authority for Taxation Methods of estimating taxable inc

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Publication Date
Sun Jan 04 2015
Journal Name
Journal Of Educational And Psychological Researches
Effectiveness of the self-questioning strategy in the achievement of the third stage Institutes of teacher preparation and decision - making in Chemistry
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This research aims to find out "the effectiveness of the self-questioning strategy in the achievement of students Phase III institutes of teacher preparation and decision-making in chemistry." The researcher follows approach quasi-experimental with a post-test, and the sample consisted of (27) from " Teachers Training Institute-AL-Byaa "in Directorate of Education Baghdad Karkh / 2 students divided into two unequal groups: experimental its number (14) students studied using reciprocal teaching strategy and control its number (13) students have studied in the usual way.The two groups were equivalent extraneous variables.

The researcher was prepare achievement test consist of 40 items was the adoption of a measure of decision-makin

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Publication Date
Wed Sep 25 2019
Journal Name
Journal Of The College Of Education For Women
اثر استخدام طريقة الاكتشاف في تحصيل تلميذات الصف السادس الابتدائي وتنمية المهارات الاجتماعية لديهن في مادة التاريخ
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اجري هذا البحث للتعرف على "اثر استخدام طريقة الاكتشاف في تحصيل تلميذات الصف السادس الابتدائي وتنمية المهارات الاجتماعية لديهن في مادة التاريخ" ،واقتصرت عينة البحث الحالي على تلميذات الصف السادس الابتدائي في مدرسة زيد بن ثابت  للبنات في مدينة الموصل حيث تكونت عينة البحث من (60)تلميذة  تم توزيعهم بشكل متساو الى مجموعتين احداهما تجريبية تدرس باستخدام طريقة الاكتشاف وعددها (30) تلميذة  في حين درست المجموع

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Electronic government and its effect in reducing Management Corruption: دراسة استطلاعية في دائرة المرور العامة (الإجازات)
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In view of the huge and speedy development of the information and communications technology sectores which cover all the life aspects. The traditional government started to adopt the Electronic Government Concept to deliver the information, services and product marketing to the beneficiaries through the Internet and Computer system. The E-government became inevitable necessity that should be applied in every country wishes to face the Modern technical development.

E-government is not on alternative of the traditional government but a supporter which can increase its efficiency by keeping away from the routine and Beaurucratic complexity, this will save the efforts, increase achievement and reduce costs, in addition to Provide Man

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Publication Date
Mon Oct 22 2018
Journal Name
Journal Of Economics And Administrative Sciences
The challenges facing the Insurance sector in Iraq Analytical study in Iraqi insurance companies (National insurance company as model)
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Most of World nations are striving to provide the necessary needs to protect their economic properties assets against natural or abnormal disasters that may be inflicted on such property and the means that used by such countries to reduce the damages is insurance, whereas insurance as a system that collects and distributes different risks into the group thus  to achieve a social symbiosis between individuals. The system works to transfer the risks from the individual to the group and then distributes the losses to all members of the group.

According to the importance of the insurance sector and the need to develop it as well as working on improving its performance, this search aims to identify the ac

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