Preferred Language
Articles
/
jcoeduw-849
الحیوانات والطیور والحشرات والزواحف في كتاب الفندیداد (احد كتب الافستا الزردشتیة)
...Show More Authors

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).

View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Islamic Banks and Private Commercial Banks in Increasing Financial Depth in Iraq
...Show More Authors

The banks mobilize savings and channel them to the economy, whether commercial or Islamic banks and thus both contribute to increasing financial depth, the objective of this paper is to measure the contribution of the Islamic banks in increase financial depth in Iraq, and compared the role played by private commercial banks in contributing to increasing financial depth in Iraq. The paper has been applying the most used indicators of financial depth that used widely in the literatures, especially those applicable with the Iraqi economy.

The paper found via using the Autoregressive Distributed Lag Model (ARDL) that Islamic banks did not contribute to increasing financial depth in Iraq, as well as for the p

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Risk Analysis in Group Life Insurance: An Applied Research in the General Iraqi Insurance Company
...Show More Authors

Insurance actions has become a task of the vital foundations on    which the international economy depends, where its presence helped in the development of economic resources in which human resource is considered the most important of these resources. Insurance companies play the biggest role in protecting this resource and minimizing the impact of the dangers that verify this condition.Human has worked hard to get rid of the dangers and its harm, and to devise many ways to prevent them. A risk management is considered within human’s creations in order to create a society with fewer negative risks impacts.

                On this basis, th

... Show More
View Publication Preview PDF
Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Role of financial institutions in stimulating economic activity in globalized economy crises
...Show More Authors

Financial Institutions are central to all most all Macroeconomic debates. They explain the market for money creation and Exchange the financial assets such as money stock and bonds play a central role in organizing and coordinating our economy. Financial Institutions’ position in economy is urgent position especially in the economic crises, they want to realize their profit target but this target conflicts with the target of monetary policy or fiscal policy or economic policy some time.

         Financial Institution assets affect in technological factors and political factor. Those factors cause increasing or decreasing in wealth of the countries. The old classical crises was form real s

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 04 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Voluntary Obedience for Tthe Taxpayers to Find End to Tax Evasions in Iraq
...Show More Authors

The Voluntary Obedience has great importance for the modern taxes systems and its management and this is meant the taxpayer whom in charge to pay of his taxes obligations voluntarily , he is very known of himself whereas he prepared his finishing accountings and present them as samples prepared by taxes management and settle the tax sum directly according to specified income , which has an impact to find end to tax evasion as result lead to increase the tax income and achieve the justice for the taxpayer and the state treasury

View Publication Preview PDF
Crossref
Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Flexible budgeting role in expenditure planning and control In industrial establishments
...Show More Authors

The Study aims to show the role of Flexible Budget in planning and control The Factory over head.

The study consists four reaserchs the First introduction for the role of Budget in planning and control The second definition Flexible Badget the Third Factory overhed cost variances Analysis The four conclusions and recommendations.

The factory overhead cost represents great ratio from product cost so the management must planning and control on cost Through the year by the Budget of factory over head in the beginning of the year and determind overhead rater.

 

View Publication Preview PDF
Crossref
Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Eye movements, and their psychological significance   In the Holy Quran: (Study in non-verbal language)
...Show More Authors

In this research, the researchers attempted to reveal the non-verbal language in the Holy Qur'an through the hurt of the eye, its communicative effect, and its psychological significance in order to demonstrate the importance of this language. Fold the search ..

View Publication Preview PDF
Publication Date
Thu Mar 31 2022
Journal Name
Journal Of The College Of Education For Women
The Reality of Evaluating Teacher Performance in the Sultanate of Oman in Light of Global Models
...Show More Authors

The aim of the research is to reveal the reality of teacher performance evaluation in the Sultanate of Oman in light of some global models. The study followed a qualitative descriptive research design. Seven forms of teacher formative and summative assessments were analyzed. Besides, an analytical template was developed, consisting of six areas related to the teaching performance of teachers. These included: lesson planning and preparation, learning environment, education, professional development, student academic, and community and parental partnership. The study reached a number of results; the most notable is the lack of change of forms for more than a decade despite the rapid development of the educational system in the sultanate in

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of tax exemption in attracting foreign investment and the possibility of activation in the Iraqi economy
...Show More Authors

The tax exemption, whether wholly or partially, and for an unlimited duration of the investment or for a limited period of few years, is one of the encouraging things to the flow of foreign capital. And if necessary, impose tax on the profits of the invested capital, the promotion requires that not be discriminatory taxes or payments in the amount of money with the need to avoid double taxation. The tax exemption is granted by the government and the feature according to the law of a natural person or legal entity seeking from the government purports to achieve a set of political goals, economic and  social development. The reduction of taxes or grants partial exemption is one of the factors that encourage attract of direct foreign i

... Show More
View Publication Preview PDF
Publication Date
Sat Mar 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دور الدولة في حل معوقات التنمية الزراعية في العراق بعد عام 2003
...Show More Authors

تحتل التنمية الزراعية في معظم بلدان العالم مكانة مهمة ومتميزة لما لها من دور مهم في الحياة الاقتصادية والاجتماعية .ففي البلدان المتقدمة كان هناك دعم كبير  مالي وفني وعلمي وتكنولوجي من قبل الحكومات الى القطاع الزراعي على الرغم من الامكانيات المالية والفنية والادارية والتكنولوجية التي يمتلكها القطاع الخاص الزراعي.لذا فمن الضروري قيام الحكومات في البلدان الناميه بشكل عام والعراق بشكل خاص بتقديم كل اشكال

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Jan 07 2019
Journal Name
Arab Science Heritage Journal
استخدام استخدام تحليل الحساسية في تقيم المشاريع الاستثمارية في ظل ظروف المخاطرة
...Show More Authors

من الضروري اجراء تحليل الحساسية للمشاريع الاستثمارية التي يتبناها القطاع  العام أو الخاص وذلك لسببين ، الاول هو تضمين عامل المخاطرة واللاتاكد عند تقييم المشروع من الناحية الاقتصادية ، حيث لابد من يكون نسبة مخاطرة وعدم تاكد عند تقييم أي مشروع لمجابهة احداث المستقبل الغير متوقعة ، الثاني المنافسة الشديدة بين المنتجات المحلية والمستوردة  ، حيث ان تحليل الحساسية يعطينا صورة عن مدى حساسية القيمة الحالية

... Show More
View Publication Preview PDF