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Context and its impact on the choice of Quranic singularity An applied study in some verses of repetition
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The research dealt with the study of choice between a range of different words between the repetitive texts in the verses of the Koran and explain the reason behind this choice, and how the context has the greatest impact in this choice, and that each word in the Koran was placed in the most appropriate place, which can not be replaced by equivalent words, whatever The degree of similarity between them in the indication of the other because it remains at the end that each of those vocabulary synonyms are indicative, the first of them especially that makes the possibility of replacing them with the equivalent vocabulary impossible, and the second general significance and this connotation makes them share with their peers In one aspect of the significance, and that the context is solely responsible for the manifestation of the private significance of the public to put it in the most appropriate place, has divided my research on the introduction and pave and then read two searches were the first of them in the choice between the names, while the second of them meant the choice between the actions and then the results, sources Behind him the satisfaction of God and delve into the holiest book known to mankind publicly win reading it and look at it and reflect on it and reflect on it

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Underwriting policy and its impact on the productivity of the life insurance portfolio: Analytical study in the "Iraqi General Insurance Company
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The research aims to study the basic concepts of the underwriting policy with its various indicators. The researcher studies the underwriting policy with its various indicators (sex, health status, age of the insured, insurance amount, The method of acceptance, payment method, and duration of insurance) where each of these indicators constitute an important factor in the productivity of life insurance policies, where the productivity of life insurance policies face many difficulties because insurance is a service and not a tangible material commodity and its benefits and not current. Therefore, the life insurance company needs to use a prudent underwriting policy so as not to endanger its financial position due to the expansion of the un

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Publication Date
Sun May 02 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Application of banking institutions' governance variables and their impact on financial performance as measured by (ROA & ROE): an applied study on a sample of local Islamic banks listed on the Iraq Stock Exchange
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The research seeks to achieve its goal of demonstrating the impact of applying banking governance variables on the financial performance of Islamic banks, and the independent research variables are represented by (X) by (the number of independent members in the board (X1), the number of directors in the board (X2), the number of committees emanating from the board ( X3), the percentage of shares owned by major shareholders in the board (X4), the number of members of the Sharia supervisory board (X5)), and the dependent variable (Y) is represented by (rate of return on assets (Y1), rate of return on equity (Y2)).

The research sample included (4) Islamic banks, namely (Iraqi Islamic Bank, National Islamic Bank, Jihan Islamic Bank,

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of the Banking Capital on Finance Fixed Assets of the Bank: An Applied Study on a Sample of Iraqi Private Banks
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To the Banks capital several uses, including the protection of deposits and this was approved by the Basel Committee, And Finance long-term investments which intended to investment in fixed assets that are essential to the continuation of banking activity, Fixed assets not financed from the funds of the deposit, but the owner equity do this jop. the current research tries to prove the effect of banks capital on fixed assets for a sample of iraqi private banks (bank of baghdad and Iraqi middle east Investment bank), for the period from 2011 until 2014. The research concluded that the capital of bank of baghdad affect on his total fixed assets by (84%), and the capital of Iraqi middle east Investment bank affect on his total fixed assets b

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Crossref
Publication Date
Thu Dec 31 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Electronic payment methods used for salary resettlement and its impact on improving the mental image of customers: an applied study of the opinions of a sample of (private) commercial banks 'customers contracting with the Ministry of Higher Education and Scientific Research to localize employees' salaries
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The research seeks to identify the contemporary events that face the use of electronic payment methods to localize the salaries of state employees and its impact in enhancing the mental image of customers, and to achieve this purpose from the fact that a questionnaire was designed and distributed to an optional sample of (31) individual customers (employees) dealing With the researched private banks, it has been analyzed and reached a number of conclusions and recommendations, the most prominent of which is the lack of modernity of electronic payment methods by customers, which is reflected in the mental image of customers and the achievement of their satisfaction, in the Emiratization project for salaries needs an advanced leade

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Tolerance and its impact on building society
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Tolerance and its impact on building society

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Publication Date
Mon Sep 30 2019
Journal Name
College Of Islamic Sciences
What Bukhari shortened to a bug in its attribution: (Applied study in the correct mosque)
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This study aims to show some of Imam Al-Bukhari's criticism of the Hadith from the Metn side, and part of his methodology in dealing with the correct hadiths that are tainted by a bug. This research focuses on what Imam Al-Bukhari summarized in his Sahih illusion of the narrator in his attribution, or uniqueness of the narrator, or to suggest a novel. We find that Bukhari sometimes abbreviates the hadeeth, and does not bring it out completely in his Sahih. He is satisfied with the abbreviated position but has done so because of a bug in it. The Bukhari usually does not declare his intention but knows this through tracking, inspection, and research of the correct hadiths.

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Publication Date
Sun Mar 01 2020
Journal Name
Iraqi Journal Of Physics
Effect of Laser Energy and Repetition Rate on Holmium Plasma Emission
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The holmium plasma induced by a 1064-nmQ-switched Nd:YAG laser in air was investigated. This work was done theoretically and experimentally.  Cowan code was used to get the emission spectra for different transition of the holmium target. In the experimental work, the evolution of the plasma was studied by acquiring spectral images at different laser pulse energies (600,650,700, 750, and 800 mJ). The repetition rates of (1Hz and 10Hz) in the UV region (200-400 nm). The results indicate that, the emission line intensities increase with increasing of the laser pulse energy and repetition rate. The strongest emission spectra appeared when the laser pulse energy is 800mJ and 10 Hz repetition rate at λ= 345.64nm, with the maximum intensi

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Crossref
Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the impact of internal control on tax performance using balanced score card indicators: An applied research in a sample of the branches of the General Tax Authority in Iraq
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This research dealt with the impact of internal control on tax performance using balanced scorecard indicators because of its special importance in improving tax performance and reform. The internal control system is a safety valve for senior management in all organizations, it plays an important role in the regularity and development of work and the fight against corruption To provide reliable and accurate data and information, follow up on compliance with laws, regulations and instructions. The aim of this research is to demonstrate how control affects tax performance and how to adapt internal control components to improve tax performance. In the General Authority for taxes and its branches,. The research resulted in a number of conclu

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Academic research the impact of organizational culture on the performance of the internal – study in government institutions- analysis study on some government institutions in state of Qatar
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This study was aimed to explore the impact of social concepts about tribe, clan and women, on internal audit performance. These concepts are considered to be components of the organizational culture and performance of internal audit practice, with respect to the individual and collective performance within the institution. The study, furthermore, was intended to investigate and understand the role of the organizational culture of the tribal, clan and women components with regard to their role in society, in Qatar.

To achieve these objectives, the researcher followed the descriptive analytical approach, using a questionnaire directed to experts and staff working in the banking sector, with the view to test

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Crossref
Publication Date
Sun Dec 12 2010
Journal Name
Journal Of Planner And Development
The stage of change and institution-building and its impact on the structure of housing policy in Iraq
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The research examines the reality of the housing sector in Iraq and the stage of change and institution-building, which is increasingly challenging to respond to development needs. The legal legislation in Iraq over the last five years indicates a significant shift towards decentralization, with powers and services being delegated from federal ministries to regional levels Localization and growth in cities and urban centers is an added factor that requires responses from local governments to strengthen the capacity of their institutions to engage in national policy debate at the re
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