Preferred Language
Articles
/
jcois-1562
The Concept of the Text, its Divisions, Connotations, and Methodology
...Show More Authors

The text has many connotations in the Arabic language, such as vowel points, designation, completion, etc., and the original meaning of the text is to show. The Western text has its owen independent semantic unit .The biblical texts are a mixture of what was reported by the Prophet Moses (peace be upon him) and what the authors described in terms of texts over many centuries.The meaning of the text is guidance and payment, and it is a natural connotation. The religious text for Muslims is divided into peremptory texts that are national proof. The evidence for the meaning of the text is proven by language, and it is not required that the researcher be a jurist. The approach is a factual questionnaire by the researcher according to a specific scientific approach. As for the methodology, it searches for the scientific means that pervade all cognitive processes. One of the mechanisms for understanding the sacred text of Westerners is hermeneutics, which played a fundamental role in understanding religious texts by creating principles and laws for interpretation so that it is logical.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Aug 13 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The efficiency of the tax examiner and its impact on discovering the artificial adjustment of profits: Applied research in the General Tax Authority
...Show More Authors

The aim of the research is to measure the length between the variable the efficiency of the tax examiner with its dimensions represented by (scientific questions, practical process (experience), training and development, impartiality and independence, ethics of the profession) and the approved variable discovering the artificial adaptation of profits, and the degree of arrangement of those dimensions its importance and priority, and the research problem has been identified  In a main question that is there any effect of copying the images of the image examiner in discovering the adaptation, the financial statements and reports of the companies (X, Y) and the banks (A, B) were relied on in the interpretation of the results, t

... Show More
View Publication Preview PDF
Publication Date
Tue Aug 20 2019
Journal Name
Political Sciences Journal
Means of the right to self - determination actions and patterns of its practices under the contemporary international development
...Show More Authors

Abstract The means of self-determination have their peaceful and non-peaceful dimensions and are united(peaceful and non-peaceful) by international consensus adopted by international conventions and instruments. This has given it various dimensions at the applied level, especially in the light of the contemporary international developments witnessed by the world represented by a number of complete and incomplete implementation models that have nothing to do with the theory of truth Self-determination associated with the liberation of peoples from colonial domination or the liberation of oppressed nationalities

View Publication Preview PDF
Crossref
Publication Date
Tue Mar 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
Detailed feasibility study of the pre-cast reinforced concrete project and its importance in the construction of Iraq
...Show More Authors

 

Purpose:  Providing practical knowledge of the requirements of a detailed feasibility study for selecting the investment project.

Findings:  Directing the private sector towards investing in productive projects - the pre-cast reinforced concrete project - as it achieves a financial return as well as providing Providing foreign currencies by reducing imports and exploiting available natural resources

Practical implications: The importance of a detailed feasibility study to determining whether the project can be implemented or not.

The precast concrete method is one of the best modern c

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Oct 04 2023
Journal Name
Arab Science Heritage Journal
مفهوم الغريب ومناهج دراسته عند القدماء
...Show More Authors

This research sheds light on an important topic related to the understanding of the Qur’anic expressions and how to deal with them in relation to their meanings and connotations intended by God Almighty and the concept of the term strange among the ancients. Its glossaries, such as earth, sun, air, etc., and the other have vague meanings that require careful consideration and scrutiny in order to reach the exact meanings that God Almighty wanted

View Publication Preview PDF
Publication Date
Mon Dec 01 2008
Journal Name
Political Sciences Journal
مفهوم الدولة ونشوءها عند ابن خلدون
...Show More Authors

مفهوم الدولة ونشوءها عند ابن خلدون

View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Sep 25 2023
Journal Name
Arab Science Heritage Journal
مفهوم الغريب ومناهج دراسته عند القدماء
...Show More Authors

This research sheds light on an important topic related to the understanding of the Qur’anic expressions and how to deal with them in relation to their meanings and connotations intended by God Almighty and the concept of the term strange among the ancients. Its glossaries, such as earth, sun, air, etc., and the other have vague meanings that require careful consideration and scrutiny in order to reach the exact meanings that God Almighty wanted.

View Publication Preview PDF
Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the Social Responsibility and its Impact on the Financial Performance of Banks: Applied Research in the Iraqi National Bank
...Show More Authors

The objective of the research is to measure the impact of social responsibility on the financial performance of the National Bank of Iraq for the period from 2014 to 2016 (3 years) through discussing and analyzing the level of practice of the Bank of Baghdad for social responsibility and the impact on their financial performance during the period. To measure the independent variable (CSR), the researcher used the CSR Disclosure Index and relied on the ROA as an indicator to measure the dependent variable (financial performance). The results of the research showed the main hypothesis of the research, which states that the social responsibility of the banks has no significant impact on the financial performance. In relation to the disclosu

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Jun 15 2025
Journal Name
Wasit Journal Of Sports Sciences
The motivational characteristic and its relationship to the performance of the court defense skill among Baghdad University volleyball team players
...Show More Authors

View Publication
Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Internal control and its role in the reform of the tax work: Applied research in the General Commission for Taxes
...Show More Authors

That internal control is particularly important in improvingperformance and tax reform، they play an important role in the regularity ofwork and development and the anti corruption and activating the decisionsand tax legislation، as contained in the organizational plan and the means،procedures and components designed from which to ensure a policy andimplementation plans The research aims to review the reality of the internalcontrol in the General Commission for Taxes and stand on the deficiencies init, with the strengthening of the role of internal control in the GeneralAuthority for taxes based on the laws and regulations and by using modernmeans to work as well as developing the performance of employees in thebody، including helpin

... Show More
View Publication Preview PDF
Publication Date
Thu Oct 30 2008
Journal Name
College Of Islamic Sciences
Return in the gift and its contraindications in Islamic jurisprudence and Iraqi law
...Show More Authors

In his life, a person engages in different types of verbal and actual dispositions that result in various effects, some of which are necessary and not valid, such as selling, and some are not necessary for one of the two contracting parties, such as a mortgage or both, such as lending and agency. However, there are some actions that are sometimes necessary and not necessary at other times, such as a gift that indicates in its simplest sense. Owning money for another without compensation, it is one of the doors of benevolence and benevolence, and it is one of the attributes of perfection with which God, may He be glorified and exalted be He, described Himself. - And if this analogy is the difference - and distanced himself from greed, the

... Show More
View Publication Preview PDF