Journal of Misan Researches

تهدف الدراسة الحالية إلى التعرف على مدى تضمين أنشطة كتاب الرياضيات للصف الخامس الابتدائي لتصنيفGallager and Aschner بمستوياته المعرفية الأربعة وهي:مستوى التفكير المعرفي، مستوى التفكير التقاربي، مستوى التفكير التباعدي، مستوى التفكير التقويمي. ولأجل تحقيق هدف الدراسة أتبعت الباحثة المنهج الوصفي التحليلي، بحيث تمثل مجتمع الدراسة بكتاب الرياضيات المقرر لتلاميذ الصف الخامس الابتدائي للعام الدراسي (2019- 2020)، أما عينة الدراسة تمثلت بأنشطة كتاب الرياضيات، حيث قامت الباحثة بتحليل (435) نشاطاً، حيث اعتمدت الباحثة على بطاقة تحليل في ضوء مستويات جآلآجروآشنر، والتي تكونت من (10) معايير و (28) مؤشر. ، وأظهرت النتائج إلى حصول المستوى التقاربي على المرتبة الأولى بنسبة (56%)، تلاه المعرفي بنسبة (26%)، ثم التباعدي بنسبة (14%)، وأخيراً المستوى التقويمي بنسبة (4%).

The study aims to clarify the impact of public expenditures on public debt in Iraq for the period of time (2003-2019), where it used the descriptive approach to illustrate the standard impact of public expenditures as the independent variable of the time (2003-2019) which is represented current and investment expenditures using the statistical program) Eviews-10,( and the study found that there is a clear impact of public expenditures on public debt in the Iraqi economy and recommended the need to direct spending to suit the size of the economy and achieve the development process

The research aims to study the impact of adopting international internal auditing standards in risk management. To achieve this goal, a questionnaire tool was used to find out the impact of adopting international internal auditing standards in risk management.
The research has reached a set of conclusions, the most important of which is the existence of an influence relationship and a direct correlation between international internal audit standards and banking risk management, that is, the greater the interest in applying international internal audit standards, the more positive risk management increases.
The research presented a set of recommendations, the most important of which was the need for Iraqi commercial banks to adopt internal audit procedures in accordance with the International Internal Audit Standards (IIA) by working to match the actual procedures with the paragraphs of the standards, in addition to encouraging employees to obtain professional certificates in internal auditing and risk management

The omission in the attachments of the sentences is one of the prominent linguistic phenomena in the construction of the Arabic sentence structure. Therefore, the researcher tried to find out these meanings and purposes in the hadith of Imam al-Sadiq (peace be upon him)

After the failure of the Council of Foreign Ministers of the major powers to reach an agreement to settle the German issue at the end of 1947, Britain and its Western allies followed a special policy in the western region under their control in Germany aimed at weakening the Soviet influence and limiting the spread of communism in Germany by making the western region superior to them. economically and politically on the eastern region subject to the Soviet Union, and this is why the Conference of Foreign Ministers of Western countries held in London for the period between February-June 1948 resulted in a set of decisions known as the “London Program” that defined the desired goals of economic reform and political reconstruction of the western regions in order to Formation of a federal government in Germany. This aforementioned conference aroused the opposition of the Soviet Union, and when the Western countries did not respond, it imposed a siege on the western entrance to Berlin, believing that it would lead to economic collapse in it, and thus impose its control on Berlin and then Germany, but Britain took a decisive position and actively participated In the airlift to break the siege by dropping food and fuel supplies by planes to the residents of West Berlin to show the West's support for them. This is what we will see in the course of the research

يعد معيار الاستقلالية مفهوماً أساسياً في تأسيس وعمل أجهزة الرقابة المالية العليا وان اهمال هذا المعيار قد يسبب عرقلة في عمل الأجهزة ومنعها من تحقيق أهدافها، وان موضوع استقلال أجهزة الرقابة العليا في العالم بشكل عام وفي العراق بشكل خاص من اهم المواضيع التي تحتاج الى بحث فهو المعيار الذي تتميز به رقابة هذه الأجهزة عن الرقابة الداخلية.
فالاستقلالية بتعبيرها المجازي هي الحرية ، وفي حالة فرض قيود قد تؤثر بشكل عكسي على أداء مهامها الرقابية وليس بأن تكون بمعزل عن السلطة التشريعية والتنفيذية فهي مطالبة بتزويد السلطة التشريعية بالمعلومات والتقارير والملاحظات في أداء دوائر السلطة التنفيذية، وعليها ان تتعاون مع السلطة التنفيذية بتقديم الرأي وتقييم الأداء واقتراح الحلول الفضلى لتلافي حالات القصور وتصويب الأخطاء

Internal audit acquires its importance, as it is the first line of control for the activities of these state-owned economic units in Iraq and how their management disposes of the resources entrusted to them and the extent to which they achieve the goals they seek to achieve, and given the importance of state-owned economic units and their influential role in the Iraqi economy, strengthening the independence of this function Governance mechanisms related to internal auditing are applied, and a field study was conducted by distributing a list of the questionnaire to a sample of (63) academics and auditors in the Federal Financial Supervision Bureau, as well as workers in the internal audit departments in state-owned economic units, to measure the impact of Governance mechanisms in the independence of internal audit, and the results of the study concluded that there is a relationship between governance mechanisms and the independence of internal audit, The study concluded with several recommendations, the most prominent of which is the need for the responsible authorities to develop a binding framework for governance to be applied in state-owned economic units. And the necessity for the Federal Office of Financial Supervision to oblige the internal auditors of state-owned economic units to abide by the application of the guiding guide for internal audit units

يهدف البحث إلى التعرف على متطلبات تطبيق التعليم المدمج في أقسام اللغة العربية في كليات التربية الأساسية من وجهة نظر تدريسييها ، ويتم تحقيق ذلك من خلال:
- تحديد المتطلبات التكنولوجية لتطبيق التعليم المدمج في أقسام اللغة العربية في كليات التربية الأساسية.
- تحديد المتطلبات البشرية لتطبيق التعليم المدمج في أقسام اللغة العربية في كليات التربية الأساسية.
تكونت عينة البحث من ( 200) تدريسياً في أقسام اللغة العربية في كليات التربية الأساسية في الجامعات العراقية البالغ عددهم (247) تدريسياً .
بنى الباحث استبانة متطلبات تطبيق التعليم المدمج في أقسام اللغة العربية في كليات التربية الأساسية وتكونت من (51) فقرة ، (30) فقرة للمتطلبات التكنولوجية و (21) فقرة للمتطلبات البشرية ، وضعت أمام كل فقرة (5) بدائل هي (أوافق دائماً، أوافق غالباً، أوافق احياناً ، لا أوافق ، لا أوافق أبداً) اعطيت الدرجات ( 1، 2، 3، 4، 5 ) للتدرج الخماسي وحسب مقياس ليكرت ، وتتراوح الدرجات النظرية للاستبانة بين (51 ،255 ) . وتم توزيع الاستبانة باستعمال (Google Forms) لتسهيل عملية التوزيع و استلامها وتمت عملية التوزيع وجمع البيانات في شهر اذار .2021.
وقد عالج الباحث البيانات احصائياً لتحليل النتائج ، بالوسائل الآتية، (مربع كاي ومعامل بيرسون والوسط المرجح و الوزن المئوي ).

The aim of the current research is to evaluate the developed mathematics book for the first grade of the primary stage according to the standards of the National Council of Teachers of Mathematics (NCTM) in terms of content and processes, and this was done through:
1) Preparing a list of (NCTM) standards with its axes of content and operations, the developed mathematics book for the first grade.
2) Analysis of the content of the developed mathematics book for the first grade according to the standards of the National Council of Teachers of Mathematics (NCTM) in terms of: A- Content B- Operations.
Where the research sample consisted of the content of the developed mathematics book for the first grade of primary school. In order to achieve the objectives of the research, the researcher built the analysis card according to the standards of the National Council of Teachers of Mathematics (NCTM), and the psychometric properties of the tool were verified for validity and stability on a sample of the content. After conducting the analysis process and collecting data from the analysis card for the sample under study, the data were processed and the frequencies were found, and the percentage of each standard and its sub-indicators. The results showed the following: content axis is as follows and is arranged in descending order:
1- Preparation and operations on 245 repetitions, at a rate of 68%.
2- Algebra on 56 repetitions with a rate of 15.56%.
3- Analysis of data and probability on 33 recurrences with a rate of 9.17%.
4- Measurement on 19 repetitions, 5.28%.
5- Geometry on 7 recurring only by 2%.
As for the operations axis, and they are arranged in descending order:
1- Solve the mathematical problems at 261 repetitions at a rate of 33%.
2- Sports communication over 166 repetitions, or 21.28%.
3- Mathematical representation over 151 repetitions, 19.36%.
4- Inference and proof of 111 recurrences at a rate of 14.23%.
5- Mathematical correlation 91 repetitions at a rate of 12%.
After that, the results were discussed, and in light of them, the researcher developed a number of conclusions, recommendations and suggestions.

Technological innovations have changed the basis of economic superiority as the dependence of products on natural resources has decreased with the growing effect of the gradual replacement of technological qualifications in improving production efficiency affecting the production function and the dynamics of the technological balance of payments. The importance of the research stems from the impact of the continuous technological transformation in creating a global economic environment in which competitiveness depends on technological knowledge. The research aims to analyze the concepts of the technological balance of payments and monitor its indicators, as well as to approach the performance efficiency of those indicators. The research problem confirms that the disparity in the capabilities of economic environments to keep pace with waves of technological transformation, resulting from the discrepancy in the performance efficiency of a package of qualitative variables between the environments producing technological knowledge and those consuming it. Technology that gives it qualitative opportunities to achieve sustainable economic growth by enhancing the competitive technological advantage in the international market. The research follows a methodology that adopts the shift from the inference of the economic perspective to the extrapolation of indicators based on statistical data closely related to the technological balance of payments, and then eliciting results that support the design of technological development policies according to the comparative analysis approach. The spatial boundaries revolve around a sample of the selected Arab countries and cover the temporal boundaries for the period 2010-2020. Among the most important conclusions is the evidence of documented empirical evidence of foreign trade in the goods and services of knowledge technology industries through the low performance efficiency of its indicators, especially - the ratio of the intensity of exports of high tech and medium tech industries and Low tech. We recommend the creation of an enabling and stimulating environment for technological innovation, through legislative and regulatory tools, through the development of national strategies aimed directly at building the scientific and technological capabilities necessary to create new job opportunities that adopt the new technological inputs and support efforts to achieve higher productivity and better competitiveness in the international market

The research aims to use continuous improvement technology to reduce failed units during the production stages, reduce their costs, increase the efforts of workers and develop their performance in order to achieve efficiency in production and enhance activities that add value and reach the highest level of quality in order to produce products that meet the desires and needs of customers and thus increase profits and market share of the unit Economic , In order to achieve this goal, the two researchers relied on the descriptive approach in writing the theoretical side of the research by relying on Arabic books and articles, research papers, letters and theses related to the topic of the research, As for the practical aspect, the researchers relied on financial data and personal interviews with The specialists in the Diyala State Company

تُعد خطب أمير المؤمنين علي بن أبي طالب عليه السلام ، منهلاً ثراً لكثير من المعارف والحكم التي تناقلتها الألسن وتعلقت بها القلوب مشغوفة بظاهرها الأنيق وباطنها العميق وأسرارها التي تدفقت من علم الإمام علي عليه السلام ، بحراً متلاطماً يغدق فيضهُ على الأزمنةِ ، يحدث كل زمان بلسانهِ حتى يوم الناس هذا ، يُسلط البحث الذي بين أيدينا الضوء على واحدة من تلك الخطب ، وهي خطبة الوسيلة التي اجتمعت فيها جواهر من الكنوز البلاغية لأمير المؤمنين عليه السلام ، وحكمهِ البليغة ، وقد تناول الباحث جوانب مهمة من هذهِ الخطبة ، واقتضت طبيعة الموضوع تقسيمه على مقدمة وثلاث مباحث وخاتمة ، تناول المبحث الأول مفهوم الخطاب الوعظي وأدواتهِ ، أما المبحث الثاني فقد أنتظم بعنوان النهج الوعظي في سيرة أمير المؤمنين علي بن أبي طالب عليه السلام ، كما تناول المبحث الثالث ، خطبة الوسيلة في محاور عدة وهي :-
1- سندها وأهم مصادرها .
2- عنوانها وتاريخها .
3- محورية قضية الإمامة في خطبة الوسيلة .
4- جوانب من الخطاب الوعظي في خطبة الوسيلة .
ولعلَّ في عملي هذا أذكر شيئاً بسيطاً من فضائل أمير المؤمنين علي بن أبي طالب ودوره الكبير في تهذيب النفس وبناء شخصية الإنسان، وفق منهج إسلامي يتوافق مع تعاليم ديننا الإسلامي الحنيف .

This study aims at highlighting the role of endowments (Awqaf) in the advancement of life in social and economic aspects in the city of Jaffa as well as enabling the institutions relying on these endowments to permanently fulfill their role. Such a role would achieve the solidarity and cohesion that provide the service and care within the institutional framework that derives legitimacy from the provisions of Islamic Sharia.
This endowment was registered at the Jaffa Sharia Court, to be a reference for work and to get protection against any modification, cancellation and acquisition in a way that ensures this continuity regardless of the changing circumstances and conditions.
Perhaps this study indicates the role of women in Jaffa in the overall public life.Endowment documents and scripts are among the most important sources that give a true accurate picture about the economic and social situations in the city of Jaffa in that era

This Study aims at introducing one of the most important families in Oman that had a political role before and after Islam, namely Al Julanda family. This family took over the throne before Islam.
This study traces their role before Islam until the end of the Prophet Era. The study follows the historical approach based on describing and analyzing historical narratives by comparing modern historians' perspectives on the study subject.
The study is devided into two sections and a conclusion. In the first section the study deals with the lineage of Al Julanda family before Islam, the tribes that are attributed to it, the role of the family, their welcoming to Amro bin Al Aas, and the Prophet message to Al Julanda.
The study finds number of results, most notably that Al Julanda family is attributed to Me'wala bin Shams and not to Al Julanda bin Karker ( which is attributed to Malik bin Fahm).
The two families share the nighth grandfather. The study also proves that during the Era of Al Ezz bin Me'wala bin Shams (in the forth and fifth century), Oman expanded to include The Arabian Gulf, Bahrain and Al Yamama).

The presence or absence of the relationship between the sender and the addressee is one of the most important factors that guide the sender in adopting a discursive strategy appropriate to the context, but the context of solidarity requires the sender to use the solidarity strategy; Because it is the one responsible for drawing the nature of the relationship between the two parties to the discourse. If this relationship exists, the sender seeks to end and strengthen it, and if it is absent, he seeks to create this relationship first, and then works on strengthening and strengthening it, leading to an inevitable relationship. The sender chooses this strategy, if he intends to establish or strengthen the relationship between him and the addressee, and thanks to it seeks to strengthen the bonds of kinship between him and the recipient, by expressing his appreciation to the addressee, and respect

The present study carries out a pragmatic scrutiny of speech acts performed in two English poems from two different literary periods. The first poem is “War Photographer” By Carole Satyamurti, from the contemporary literary period and the second poem is “Does it Matter” by Siegfried Sassoon from the modernist literary period. They both tackled the issue of war. The study established on Austin’s (1962) and Searle’s (1969) speech acts theory. It particularly adopted Searle’s (1969) flexible design of categorizing speech acts. Thus, the study focused on discovering direct and indirect speech acts’ types and functions in the two poems. Frequent studies delved into theoretical and practical perspectives considering speech act theory to conduct pragmatic analyses of various literary genres such as speeches and short stories. Thanks to the reasonable grounds it provides for explaining the author’s intended messages, speech act theory was implemented in analyzing the two poems. Findings showed that the two poems contained different direct speech acts types. The first poem held representative speech acts 100% on its surface level. The second poem’s highest number of direct speech acts was the directive type 46%. However, both poems (similarly) shared the highest percentage of the indirect speech acts as the expressive type 54% in ‘War Photographer’ and 62% in ‘Does it Matter’. The poems’ surface language was almost neutral, but the underlying meanings indicated emotional images about the suffering of the war victims