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La sangre y la ceniza (Estudio teórico y crítico)
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    Alfonso Sastre escribió La Sangre y la ceniza, su primera obra dentro de la llamada “Tragedia Compleja” en los primeros años de la década de los sesenta, pero la primera edición no apareció hasta el año 1967 y fue en lengua italiana. Por causa de la censura la obra estuvo prohibida a lo largo de muchos años, finalmente su primera edición en castellano apareció en el número 1 de la revista Pipirijaina, en octubre del año 1976. El estreno tuvo lugar en el Teatro Villarroel de Barcelona en enero de 1977, a cargo del Colectivo de Teatro ‹‹El Búho›› el cual realizó con este espectáculo una gira por toda España y más tarde lo ha representado en los Festivales Internacionales de Teatro de América Latina en México, El Salvador, Guatemala, Costa Rica, Colombia y Venezuela. Unos años después, Sastre sigue escribiendo otras tragedias complejas como: La taberna fantástica 1965 y Crónicas romanas 1968.

    La obra recrea la vida y la muerte de Miguel Servet, científico español del siglo XVI, sobre quien ya Sastre había escrito la biografía Flores rojas para Miguel Servet (1967). Miguel Servet habría abandonado España y residido en diversas ciudades europeas, primero en Lyon, desde donde arranca la obra, y en el Delfinado de Vienne, donde  ejerció medicina. Sus argumentos científicos y teológicos convirtieron su agitada vida en una continua persecución por la Inquisición. Sus obras De trinitatiserroribus y Restitución del cristianismo atacaron a la Iglesia Romana y a la Reformada de Calvino, quien se declaró su enemigo personal y quien consiguió que fuera procesado por la Inquisición: acusado de herejía, últimamente Miguel Servet fue condenado a la hoguera en Ginebra

Abstract:

    This research studies a play entitled “Blood and ashes” by the Spanish author Alfonso Sastre (Madrid, 1926) from a theoretical point of view. It tackles the common features of analysis such as: story, characters, setting (Time and place) and language. This play was written in the early 1960, as the first work of the author called by him as the complex tragedy in an attempt to create a new dramatic genre mixing between what is tragic and what is comic, which cannot be separated. That is to say, one action is raised by both tragedy and comedy, accessing the Aerostatic classical tradition in theatre convention. The author had expressed his own philosophy on such type of drama stating that this tragedy is well revealed (when someone laughs but with pain)

    This play shows the last days of the Spanish doctor Miguel Servet who was being chased by the bad-famed investigation courts for he protested against the religious christian theories, especially the theory of trinity. Servet was subjected to exile from Spain and he was also chased in Paris and Vienna. Finally he was arrested in Genera and sentenced to burn, charged by fallacy and bringing harm to holy beliefs. This play with those that followed is considered one of the compound tragedy works and it is an elevation of Bricht epic theatre in that the author has depended on the historical topics in an attempt to hid from the censor because this play implies strict criticism addressed to dictator General Franco in Spain and also to other dictator regimes in the world. The author had technically and linguistically employed this play to simulate the innermost of the contemporary receiver, expressing his emotions and desires for freedom and well-living.  Technically, the author brings on new elements in the dramatic structure suchas: screen displaying in leaflets dates easy for the receiver in order to save time.

 He also used to address the public in the dramatic dialogue through making the stage and the public hall a place for the dramatic events in an attempt to bring on the receiver to the event as being part of it. The heroic model in this play is one of the most features presented by the author in his attempt to the renovation. Here, the hero is physically ill, weak and faint, incapable of facing hard conditions in order to fight the injust and tyranny and not to give up his rights, not to change his principle to confronting rulers showing them their big mistakes even if this costs his life. Linguistically, the author has relied on simple address understood by the public, including common expressions that arise from the care of the era in which this play was      written and enacted, going away from the era in which the events are narratated. This in fact, what distinguishes this play from other works of Alfonso Sastre and his pears of the first half of the 20th century. This also regarded by most critics as the best dramatic work of this Spanish author.

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Publication Date
Wed Feb 26 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Cost and Quality of Documentary Credit in achieving the Competitive Advantage in Banks: An Applied Research in North Bank for Finance and Investment and The United Bank for Investment
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Documentary Credit passes through many practical phases starting from Opening credit and matching documents and payment of the amount of credit……etc.  It is worthy to mention that there are several aspects that are varied and differed from Bank to another one which can offer Competitive Advantage for the bank …This will be shown in this research.

For the purpose of achieving the objective of this research within the theoretical aspect, the researcher had seen and briefed several books and researches which are mainly related to the subject of the research.

As for the practical aspect, has included Questionnaire which included many questions that are fit and suitable to the hypotheses.

Research sample has

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The effect of applying total quality management on the competitiveness from the point of view of the front-rows employees for customer service (An analytical study of Palestinian local banks)
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The study aimed to identify the effect of Total Quality Management on enhancing competitiveness through the opinions of employees of the front- rows of customer service in local Palestinian banks, the researcher adopted an analytical descriptive method through developing a special questionnaire to accomplish the study’s objectives and answer its questions. The study involved all the Palestinian local banks, with their scattered branches in West Bank. The study sample consisted of 3470 executive employees for banking services out of 4753 employees, in the rate of 73%, and the study sample reached (485) employees who were randomly selected working in the front -rows to provide services in the local Palestinian banks during the ye

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Evaluate the effectiveness of internal control systems and their role in providing an effective governance framework in Sudanese banks
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   The study aimed to find out the relationship between the dimensions of internal control systems and the availability of an effective governance framework in the Sudanese banks. The study used descriptive and analytical method for collecting and analyzing the study data using SPSS program. The questionnaire was used as an analysis tool. The target sample of Sudanese bank employees, the study found several results, including that the bank avoids methods that lead to the rational use of available resources, and identifies and separation of tasks among employees, in addition to rapid response to reports The study found several recommendations, including the need for a list of banks that are sufficiently flexible and comp

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Publication Date
Fri Mar 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Accounting Thought Direction of Fair value on the Relevance: An Applied Study of a Sample of the Listed Banks Listed in the Iraqi Stock Exchange
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In accounting studies, more than one method is used to measure income and balance sheets elements. One of these methods is called the fair value, which use to determine the assets and liabilities ad it includes the benefits or self-satisfaction ability. This paper aims to focus on the importance of fair value as a basis of accounting measurement and its effects to achieve the relevant characteristics by using the equation is used by (Kythreotis) in his research, And Also , Editing this equation depending on the financial data and information of Iraqi Banks as a case.

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of the Application of Corporate Governance On the Financial Performance Evaluation in Banks: Applied Study- Sample of the Conventional and Islamic Banks in the Kingdom of Bahrain
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 The aim of this research is to identify the extent to which the Conventional and Islamic banks are committed to implement the requirements of the corporate governance in its financial reports. In addition to its commitment to transparency and clarity in dealing with the shareholders and stockholders to protect their interests and to determine the impact of the commitment of the corporate governance on assessing the financial performance of the conventional and Islamic banks that participate in Bahrain Stock Exchange.

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Publication Date
Thu Feb 19 2015
Journal Name
مجلة ديالى للعلوم الزراعية
دراسة بعض المؤشرات الفنية لنوعين من الباذرات مع نظم الحراثة واثرهم في انتاج الحاصل الأخضر للشعير صنف سمير في الترب الجبسية
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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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Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Responsibility of the external auditor to detect the activity result of the public construction companies in accordance with the going concern principle: دراسة تطبيقية في شركة الفاروق العامة للمقاولات الإنشائية
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The audit profession today gets an increasing interest by the financial , economic and legal contemporary societies , because of the importance of the technical & neutral auditor’s opinion to the financial reports beneficiaries in order to enable them making their investment decisions , but some of them whom suffered damage or loss when they made that decisions according to the mentioned financial statements which consolidated with auditor’s report , exposed the function to a responsibility and credibility crisis in addition to missing the trust especially at the latest years. They always ask why or what is the reason that cause the auditor didn’t giving us any warning signs about the economic mater for that companies.

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Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The impact of the use of digital marketing channels on the implementation of the strategy of positioning Applied study on a sample of the managers of the International Company for smart card "Key Card"
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 The technology in continuous and quick development, that reflects in all parts of our life and interred both scientific and practical fields. Marketing is one of them, a customer’s way to deal with choosing and demanding the product deferent from the traditional way. Some of the buying processes are electronic now, therefore the current research is identifying the digital channels that entered the world of marketing and influenced the activities and types that fall under this name and how it affects in positioning strategy, which is how to install the product or brand in the mind of the customer and was dimensions (brand identity, brand personality, brand communication, brand awareness, brand image), The researcher took t

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Publication Date
Mon Nov 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Evaluating Quality of Control Policies and Procedures for Banking Transactions Using the Non-application Gap Model to Enhance Financial Reporting Requirements Applied Study in an Iraqi Private Bank
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The research aims to enhance the level of evaluation of the performance of banking transactions control policies and procedures. The research is based on the following hypothesis: efficient transactions control policies and procedures contribute enhancing financial reporting, by assessing non-application gap of those policies and procedures in a manner that helps to prevent, discover, and correct material misstatementsThe researchers designed an examination list that includes the control policies and procedures related to the transactions, as a guide to the bank audit program prepared by the Federal Financial Supervision Bureau. The research methodology is

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