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The Scientific Trips Set Out by Scholars of Marrouzzeen and Baihaq Between each Other in the 5th and 6th Hijrah Centuries
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The present paper aims at finding out the Variance Ratio of Trips Set Out by Scholars of Both Marrouzzeen and Baihaq  .The researcher has come up with conclusion including certain findings ,one of which is that the trip is considered an essential base with high effectiveness since  the old times and has been evolved .This means that the trip has been the main source of  knowledge and sciences from the scholars directly .This had driven the scholars of both Baihaq and Marrouz cities .It has been noticed , though this paper, that the number of the Marrouz scholars who visited was less than those of Baihaq . The researcher has focused on their meetings or conferences and investigated what has been going on in such meetings such as dialogues , without finding out any details whether their debates, preaching , reminding , and dictation in that each scholar has his own  way , concepts of  participation  in such dialogues in order to provide learners and students .Moreover , the researcher has not found the type  of their  issues discussed or tackled in such meetings .Finally , it is important to note that the schools had vital effect on holding such meetings or conferences enriched with various sorts of scholars and sciences as such schools were named by their founders in Baihaq and Marrouz.

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Use of information and communications technology to archive data: A suggested form in the Tax Audit and Examination Department of the General Tax Authority
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The current world is observing huge developments in presenting the opportunity for organizations and administrative units to use information and communication technology and their adoption by administrative work due to its importance in the achievement of work with higher efficiency, speed, and facility of communication with all individuals and companies using various means of communication Depending on the Internet networks. Therefore, the research dealt with the study of electronic systems designed and adopted in the creation or construction of a database for archiving data, which is the main method in organizations and administrative units in developed countries. Where this system works to convert documents, and manual processes and t

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
Reasons modern and contemporary applications social and political engineering in the west
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The results of the historical review of social and political realities in general show that the practical and procedural applications of social engineering as a particular activity primarily of the social and political characteristics of man and society emerged in modern Western societies before appearing in other societies, These results also show that the emergence of these practical reasons and their applications in the West has also seen the emergence of modern theoretical foundations there, which seems to be the usual and usual context everywhere and in most or not all areas of life. Since the social and political dimensions are intertwined in human life and are in full, comprehensive and lasting harmony, interest in this geometry h

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Publication Date
Wed Jun 19 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Elements of Promotion Mix and Their Effect in Insurance Service Marketing by Using Factor Analysis Approach: An Exploratory Research foe views of works Sample at the National Insurance Company
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The insurance is considered as one of the sectors that is impact is vital to the national economy and development programs, Insurance companies as financial institutions have an effect an aspects of social, economic as well as the participation of enterprises in compensation for the risk potential losses and individuals, Insurance sector provides insurance service insurance which should be characterized by quality and satisfy  needs and desires of the customer , so the  raise insurance awareness in the community its members and institutions will help in  maintaining the movement of production and service delivery standards, quality sought by the insured to obtain, as well as the development of promotional programs, and use

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Tasks Implemented by Internal Auditors when Developing and Executing Business Continuity and Recovery Plan to Face the COVID-19 crisis
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The current research aimed to identify the tasks performed by the internal auditors when developing a business continuity plan to face the COVID-19 crisis. It also aims to identify the recovery and resuming plan to the business environment. The research followed the descriptive survey to find out the views of 34 internal auditors at various functional levels in the Kingdom of Saudi Arabia. Spreadsheets (Excel) were used to analyze the data collected by a questionnaire which composed of 43 statements, covering the tasks that the internal auditors can perform to face the COVID-19 crisis. Results revealed that the tasks performed by the internal auditors when developing a business continuity plan to face the COVID-19 crisis is to en

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Publication Date
Sat Nov 01 2014
Journal Name
Journal Of Next Generation Information Technology
The effect of the smoothing filter on an image encrypted by the blowfish algorithm then hiding it in a BMP image
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order to increase the level of security, as this system encrypts the secret image before sending it through the internet to the recipient (by the Blowfish method). As The Blowfish method is known for its efficient security; nevertheless, the encrypting time is long. In this research we try to apply the smoothing filter on the secret image which decreases its size and consequently the encrypting and decrypting time are decreased. The secret image is hidden after encrypting it into another image called the cover image, by the use of one of these two methods" Two-LSB" or" Hiding most bits in blue pixels". Eventually we compare the results of the two methods to determine which one is better to be used according to the PSNR measurs

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Towards Perceptions building a descriptive and procedural for the knowledge assets at the center of learning and growth for the techniques of Balanced Score card in the light of the strategic map concepts to achieve the strategic and operational: requirements of the contemporary business
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Abstract:

   Witness the current business environment changes rapidly reflected on the performance of the facility wishing to stay , which is no longer style reaction enough to handle installations with their environment , and quickly began to lose its luster with the emergence of a message and the vision of contemporary business environment from a set of parts interacting with each other and the concept of behavioral includes all dimensions of performance, it is imperative to adopt a system installations influence variables and positive interaction through the development of strategic plans and the use of implementation and follow-up strategies to ensure the effectiveness of the method for meas

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Publication Date
Thu Jan 01 2015
Journal Name
Journal Of The College Of Languages (jcl)
A Pragmatic Analysis of Implied Meaning in Selected Poems by T.S. Eliot and Al-Sayyab
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In addition to its basic communicative function, language can be used to imply information that is not actually stated, i.e. addressers do not always state exactly (or directly) what they mean. Such instances fall within the domain of pragmatics in that they have to do with how addressers use language to communicate in a particular situation by implication rather than by direct statement. The researcher attempts to demonstrate that the beauty and the multiple layers of meaning in poetry can be better explored if the addressee looks at the lines from a pragmatic perspective in search for implied meaning. There are many devices that can convey implied meaning in poetry, among which are 'rhetorical', 'figurative' or 'literary' devices. But

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Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Physics: Conference Series
Determination of Radionuclides and Heavy Elements in the Rising Dust in the Small Side of Diwaniyah City due to the Movement of Wheels and Cars
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Abstract<p>This research aims to determine the concentration of radionuclides in dust samples on the public streets of the small side of Diwaniyah city in Iraq as a result of movements of wheels and cars using the gamma spectra and high purity germanium detector (HPGe) with resolution of (2.3 keV) for energy (1.332 MeV) of cobalt <sup>60</sup>Co. Dust samples were collected from the streets Diwaniyah city with (26) samples prepared for measurement. The results of the specific activity concentration of Uranium-238, Thorium-232, Potassium-40 and Cesium-137 were (14.66 ± 0.950, 26.29 ± 2.431, 219.04 ± 15.150 and 11.49 ± 0.876) Bq/kg respectively. The radiation parameters Ra<sub>e</sub></p> ... Show More
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Publication Date
Wed Apr 10 2019
Journal Name
Journal Of The College Of Education For Women
Environmental Impact in the Cultural Output of the Civilizations of Ancient East, Iraq and Eygpt sample
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Our research subject (environmental impact in the cultural output of the civilizations of ancient East) the environmental impact on human civilization and how her and adapted to serve in various cultural aspects especially in ancient cultures whether punches or sculptures and other addresses as well as tracing precious stones and raw materials.  It was the environment of the civilizations of Mesopotamia and Egypt and another effective impact in drawing ancient history through human interaction and responsiveness.  The Iraqi environment was marked by poverty and cruelty on the one hand and on the other cultural elements contributed to the civilization in General and research dealing with technical and product sourcing raw materi

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Publication Date
Wed Jan 23 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Cancellation in the Life Insurance Policies and its Impact on the Financial Solvency of Insurance Companies: Applied Research in the Iraqi General Insurance Company
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This research cancellations in life insurance policies and their impact on the solvency of the insurance companies (Applied Research in the Iraqi general insurance company), The study was descriptive approach in identifying and addressing variables which consists of {cancellations in life insurance} independent variable, the financial solvency of insurance companies as the dependent variable, and for the purpose of achieving the objectives of the research were formulated one hypothesis has been tested in the Iraqi insurance company, the researcher used the financial statements in the collection data needed for the study and information . The research found a number of conclusions highlighted that inflation, as well as economic variables

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