journal of kufa studies center

The research deals with an important topic of proof in Islamic jurisprudence, which is the subject of testimony , where this topic deals with the rights of non-Muslim minorities in proof and the extent of their acceptance in the Islamic judiciary, dealing with the conditions of testimony and the extent to which the testimony of a non-Muslim is accepted on a Muslim
It is the principle that his testimony is not accepted on the Muslim, but there is a case that his testimony can be accepted conditionally , either accepting the testimony of non-Muslims on some of them dealt with the research and the difference between accepting their testimony on other non-Muslims at all or accepting the testimony of each sect on their religion in particular and not others.

Repetition is an important graphic machine, but it is an artistic refuge because of the report and broadcast the rhythm of the effective function, the repetition in poetry strengthens its unity and shows the alternation of movement and stillness, and the repetition of many artistic and aesthetic messages were keen to review some of them.
Among the references to this critical issue, is what the Arabic poem initiated in the naming of neutrality, for example, it is said ((Mimia Zuhair ....)) , (Rain Song), which is the most famous in its attraction to the most prominent semantic component that took place in the repetition of the phenomenon.

There must be a language of understanding between peoples and besides this language found signs and symbols that replace the speaker for speech baptized research to root the roots of the sign in the language , and then worked to indicate the forms of reference and the type of connotations, whether verbal or non-verbal, which are the four functions.
The vase of the research divided the reference to natural and function and terminology, and the research singled out an important part of the emblem in Islamic jurisprudence that can be touched in the judiciary, marriage, divorce and pilgrimage

This research came to study what was issued by orientalists in the interpretation of the phenomenon of the spread of Islam , which was an important part of the factors that helped to spread, but it did not represent all the factors, they omitted to mention important factors, foremost of which is the economic factor and the military factor, as well as the tolerance of the true Islamic religion and its lofty humanitarian principles and high morals, which were embodied in the behavior of the Muslim committed to his honesty, honesty and chastity.
It can be said that the speed of the spread of Islam cannot be explained by a specific factor because the spread was like an integrated organization that would not have succeeded without the availability of a set of contributing factors.

Intolerance ideological pattern governs societies and is not devoid of any human being with different degrees between individuals, the research has shown sections of positive and negative intolerance, and may carry the human being in his behavior sections of intolerance such as intolerance of the right ((positive)) and destruction and evil ((negative)).
The researcher explained the reasons for intolerance stubbornness and adherence to the wrong heritage and follow the common , and when the fatigue torrent of negative effects tried the researcher to provide a set of solutions to this dangerous phenomenon in the forefront ((openness to the other and broadcast the spirit of tolerance and positive dealing with the legacy)).

The research provides a legal definition of the concept of fraud, indicating that it is a stand-alone theory within the scope of conflict of laws, and the reason for taking it is to protect the law originally competent according to the most correct opinion ((does not affect the issuance of the act of fraud from the parties to the act of disposition and does not achieve damage to the second party ....)).
It is a legal theory based on the provisions of Article (30) of the Iraqi Civil Code , but there is no way to adopt it in the case of changing the religion to Islam to protect the Islamic system.

The research provides a reading in the research of the roots of the eternal Turkish and European problem, which he returned to a set of factors and put at the forefront of the changes of Turkish society politically, economically, as well as socially and culturally, to highlight the factors that led to the transformation of that relationship, which can be neutralized by changing the internal Turkish situation first and the transformations of the region, as well as the role of the European Union in drawing world policy.
The research concludes with a study of European-Turkish economic relations, which are evident in the attempts to integrate within the framework of the European Union.

Strategic planning is of great importance as it helps the organizations of the external environment and competitors, so this research tries by assuming that there is a correlation as well as a statistically significant impact relationship between strategic planning and competitive advantage, taking the Southern Cement Company as a field of research according to statistical methods field descriptive and inferential during a period of three months of 2009, The research concluded with a number of recommendations, including the need for organizations to rely on specific strategic planning and that these organizations realize that there is no fixed competitive advantage.

The knowledge and competitive race in the business environment has made traditional systems obsolete and the real response to labor organizations lies in re-engineering the equipment to be more customer-centered , so strategic fusion networks should be built in order to improve competitive sustainability.
Hence the role of the research in analyzing the basic guidelines for customer value and how to employ it , and the results of the research stressed the importance of the overlap between customer value and growth strategies towards qualifying and framing the theory of customer value and its role in achieving sustainable competitive advantage.

The research aimed to study the impact of general changes in prices on the financial statements of Jordanian companies and study the potential impact of modifying the data with the change in prices and purchasing power of the monetary unit The results of the research showed that the historical financial statements need some adjustments to reflect the real reality of those companies and that the amendment of these data to show the change in the purchasing power of the monetary unit has become important for investment decision makers.
The research made a brief presentation of the open methods in the accounting literature to address the impact of changes in the level of prices on the financial statements, namely the historical cost adjusted by index numbers and how to build these figures and the method of ongoing cost was chosen the first method to be used in this research for its ease and frequent use by the industrial facility.
The aim of the study in particular is the effects of changes in prices that affect the financial statements, which are called accounting for fluctuations in prices, where we noticed through research the impact of this on the data, which will have a negative impact on the published financial statements, which would affect decision-making, so it required the presentation of data Presentation of the financial statements of economic establishments in an appropriate manner that reflects the reality of these data and this is what has been done in the practical application of the research
For one of the Jordanian joint stock companies, where its statements were amended using the general level of prices accounting (inflation accounting) as stated in International Standard No. (29), and the difference was clearly indicated for the adjusted financial statements after calculating the impact of the decrease in the purchasing power of the monetary unit on the items and financial statements of companies.
The Jordan Cement Company was chosen to study the phenomenon of inflation and its impact on the quality of accounting data for several years as an applied study, indicating the adjustment of the figures of these data using the adjusted cost.