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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
Thu Dec 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تقويم أداء لجنة التدقيق في القطاع المصرفي العراقي ـــ أنموذج مقترح: بحث تطبيقي في عينة من المصارف العراقية
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The audit committees are considered to be one of the most important committees because of the role they play in supervising and monitoring the process of formation of the financial statements and correction of the internal supervising system also strengthening the independency of the internal and external audit. Matters which increases the efficiency and integrity of the financial statements which reflects positively on competence of board of directors and then enhance the position of the company through increasing the trust of the users of the financial statement within the company. 

Therefore, this research deals with the evaluation of the performance of the audit committees in Iraqi banks according to the local rules and

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of accounting disclosure in granting bank financing A field study ona sample of banks operating in the state of Gezira 2022 AD: (دراسة ميدانية على عينة من المصارف العاملة في ولاية الجزيرة 2022م)
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                 The aim of the research is to identify the adequacy of accounting disclosure in granting bank financing in explaining the role of accounting disclosure in granting bank financing by linking the concepts of full, comprehensive and adequate disclosure to bank financing. The impact of full accounting disclosure on granting bank financing, the existence of an impact of comprehensive accounting disclosure on granting bank financing, the existence of an impact of adequate accounting disclosure on granting bank financing, and the research relied on the descriptive approach, the deductive and inductive approach, the inferential analytical approach, a

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Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of initial credit ratingAnnouncement of bonds on stock prices: An analytical study in the Abu Dhabi Securities Market
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The purpose of the research is to investigate the response of stock prices of companies that issued debt instruments (bonds) listed on the Abu Dhabi Securities Exchange for information content from the Moody's first credit rating announcements for the period 1 January 2005 - 30 May 2017. The study methodology was used to verify the existence of this response by the market and the Market efficiency of the Semi-strong shape.  The research focused on testing the impact of the initial announcement.The research showed that there is an influential information content to announce credit ratings in stock prices, with different responses between negative and positive. It was also found that the industrial sectors sample research separately d

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Crossref
Publication Date
Wed May 01 2019
Journal Name
The Iraqi Journal For Information And Documentation Studies
The role and importance of scientific research in creating new knowledge and its impact on developing the cognitive capabilities of information and librarians and their Employees
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The research aims at identifying the importance of scientific research for researchers and in creating new knowledge، development and utilization of mental and cognitive energies and developed them with the ability to research، extrapolation، meditation and then conclusion. The information was collected by interviewing the Secretary-General of the Central Library and by distributing questionnaire forms to the (33) teaching staff of the College of Higher Education. The responses of the society were analyzed the result and the recommendations were the most important 1. Information specialist and all employees of the administrators and technicians in the centers of information sources (libraries) and in the field are considered scientific r

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Publication Date
Tue Jan 30 2018
Journal Name
مجلة العلوم القانونية
الاخلال المسبق واثره في تنفيذ الالتزام العقدي على حساب المدين ـ دراسة مقارنة في القوانين المدنية والقانون الانكليزي
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يتناول البحث الاخلال المسبق واثره في تنفيذ الالتزام العقدي على حساب المدين ـ دراسة مقارنة في القوانين المدنية والقانون الانكليزي

Publication Date
Sun Oct 02 2011
Journal Name
Journal Of Educational And Psychological Researches
( الثقافة التنظيمية لرؤساء الأقسام العلمية في جامعة بغداد في ضوء معايير ادارة الجودة الشاملة من وجهة نظر التدريسيين)
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هدف البحث الى تعرف :

1- مستوى الثقافة التنظيمية لرؤساء الأقسام العلمية في كليات جامعة بغداد.

2- الأهمية النسبية لأبعاد الثقافة التنظيمية لرؤساء الاقسام العلمية  في كليات جامعة بغداد.

بلغت العينة (380) تدريسي وتدريسية من الأقسام العلمية في كليات جامعة بغداد المتمثلة بـ (كلية الهندسة، كلية العلوم، كلية الإعلام، وكلية التربية للبنات)، اعتمدت الاستبانة أداة لتحقيق أه

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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Using Information and Communication Technology to Improving the Quality of Blended Learning Elements’, a Survey Study at the Technical College of Management /Baghdad
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 The research has been based on two main variables (information and communication technology) and the quality of blended education (physical and electronic), aiming to reveal the relationship between four dimensions (physical devices, software, databases, communication networks) and the elements of education represented by (the teacher, the student, the teaching process, curriculum).  The methodology and post-analysis-based research were conducted at the Technical College of Management / Baghdad through polling the opinions of a random sample that included (80) teachers out of (86) and the number of students (276) representing a random sample from all departments of the college (for the morning study) out of (3500) stud

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Crossref
Publication Date
Fri Dec 31 2021
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THEEXPOSURE OF BAGHDAD SLUM RESIDENTS TO TELEVISION DRUG ADVERTISEMENTS AND ITS TRENDS: THEEXPOSURE OF BAGHDAD SLUM RESIDENTS TO TELEVISION DRUG ADVERTISEMENTS AND ITS TRENDS
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The advancement of science and technology in recent years has led to heavy and diversified production and thus market congestion in various goods and services; which led to an increase of competition among advertisers in order to meet the needs and wishes and to upgrade to the level of consumers. These upgrades have imposed an increase in the usage of the promotions, including advertising in terms of quantity and quality, to influence and persuade customers innovatively and creatively using all available mass media.

The research aims to identify the attitudes of residents of poor areas towards television advertisements for medicines, and the impact of those advertisements on them in terms of making purch

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Publication Date
Wed Dec 29 2021
Journal Name
Journal Of The College Of Education For Women
Impact of Electronic Games on the Increase of School Dropout among Students in the Basic Stage in Jordan from their teachers’ Perspective
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The study aims to identify the impact of electronic games on increasing the dropout rate among students in the basic stage in Jordan from their teachers’ point of view. The study adopted a descriptive survey method. Its community consisted of all fe(male) teachers of the basic stage in public and private schools, (First Amman, Irbid, and special education in Zarqa and Amman). The electronic questionnaire was used as a tool for the study. The results have shown that the effect of electronic games on increasing the dropout rate among students in the basic stage in Jordan was high. Besides, there are statistically significant differences due to the gender variable for males. There are statistically significant differences due to the varia

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Crossref
Publication Date
Sun Dec 01 2019
Journal Name
Al- Mohtaref Journal
Impact of The Use of Electronic Concept Mapping Strategy in Learning and Retaining Some of The Skills of The Ground-Moving Carpet in Women's Artistic Gymnastics
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The study aimed to identify the use of the electronic concept maps method in learning some of the skills of the floor exercises in the artistic gymnastics for third graders ,as well as to identify the best group between the two research groups (experimental And the officer to learn and retain some of the skills of the floor exercises in the artistic gymnastics of the research subject , and the experimental method was used and included the sample research on students of the collage of Physical Education and Sports Sciences/University of Baghdad, third grade, and has selected (10) Students for each group of The experimental and controlling groups randomly by lottery and after the completion of the period of implementation of the experiment wh

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