journal of kufa studies center

In his criticism of the Arab mind, which was formed on the basis of the statement and then moved to gratitude, Al-Jabri said that the most prominent production of Islamic civilization is jurisprudence, as it is a pure product of this civilization and a distinguished product
Whatever the intention of Al-Jabri from this description, but the amount that he quoted from him that (jurisprudence) is the method of practicing Islamic society for civilization and civil behavior and the science of jurisprudence is that cognitive system that has been identified sources, methods, and knowledge, and overlapped with other sciences and knowledge to make it the other civilization at a time when it is one of the manufactures of Islamic civilization.
This dialectic needs a systematic and scientific deconstruction that studies the transformation of cause into effect, and the transformation of effect into motive, at the same time.
It examines the link between the concept of civilization on the one hand and the concept of jurisprudence as a social path to practice life on the other hand, and the link between the concept of civilization on the one hand and the concept of jurisprudence as a science of law or the science of the human rights system of Islamic societies as well as studying the link between space and essence .

The cultural aspect usually includes the theoretical part of civilization, while the practical aspect represents the second part, and recent studies have proven that the Arabs before Islam were not immune from the great civilization that adjoined them. Rather, they contacted it and dealt with it, and trade was the link between them, and then contact through the Arab Emirates adjacent to the borders of Persia and Byzantium, such as the state of the Nabataeans, Manathira and Ghassanids, or by the Christian and Jewish communities that settled in some Hijazi cities such as Yathrib, Mecca and Najran, and therefore the Arabs did not remain isolated, but took a share of the overwhelming vigilance increased in the clarity of their features and their location in the outskirts of major cities. It can be said that the practice of the Arabs in the pre-Islamic era of science was very limited, but that their culture was represented by the types of literary arts of rhetoric, poetry, prose and proverbs, the Arab mushroom on the intuitive, improvisation and inspiration, which is smart quick risk depends on the glimpse of the function and the distant reference such as poetry emotional and emotional aspects, and in general we find in pre-Islamic literature poetry and prose of ideals and opinions in life, which makes it a fertile and abundant human literature.

One of the characteristics of the rising nation is the presence of men of conscious thought, and the city of Najaf, which embraces it, but it is the incubator of the door of the knowledge of the Prophet (peace be upon him), the Commander of the Faithful (peace be upon him), was and still is a rich source of thinkers of the Islamic nation and humanity, and Sheikh Ahmed bin Sheikh Hassoun Al-Laithi Al-Waeli born in the corners of this city (in 1347 AH / 1927 m), and educator in the arms of a scientific family and in the atmosphere of its scientific possession since it opened his eyes on the narrow alleys full of frequencies voices of jurists, writers and poets was his first learning in Katatebha and then joined her possession and took the nectar of her knowledge by her professors, including Sheikh Ali Thamer, Sheikh Abdul Mahdi Matar, Sheikh Ali Sammak, and the two brothers Muzaffarin Sheikh Muhammad Hussein and Sheikh Mohammed Reda and others ... , To then join the reform project to advance the reality of the seminary in Najaf led by the renewed argument Sheikh Muzaffar with a group of scientists who carried these visions in the development and Sheikh Al-Waeli was one of them, he joined the College of Jurisprudence in 1958 to graduate from it in 1962 and then continued the path of science in his academic aspect by obtaining a degree (Master's) from the University of Baghdad for his message ( prison provisions) ), then (PhD) from Dar Al Uloom in ( 1978), and on the other hand continued to work within the reform project within the institution (Publishing Forum), elected secretary there, then president (year: 1976), and entered the political work belonging to the movement (Group of Scholars ).

The Quranic readings are one of the topics that occupied many researchers, old and new, because of their direct connection with the Qur'an, and perhaps the main reason that prompted the researcher to make Quranic readings a subject for his research is the huge amount of readings that may exceed a thousand, as it is not reasonable that the greatest Prophet (may God bless him and grant him peace) has read all or most of them, especially since some of them sometimes contradict others in the same verse, even if the dispute is in just The pronunciation would have been easier, how and some of them give meanings that are alien to the meaning of the original word, and this difference in pronunciation may lead to differences in the shar'i rulings deduced through it.Scholars have mentioned many reasons for this difference, perhaps the most important of which is the nature of Arabic writing and Quranic drawing, whose letters were devoid of points and shape, which led to the exchange of similar letters in the drawing sites among themselves in the readings as well as increasing the possibilities in reading each word because it is devoid of shape, so each letter bears all movements, as well as some of its letters bear weakening and mitigation, as well as the thousand that were not drawn in many of the words of the Qur'an, towards the word ( It is possible (the slave, the slave and the servants) according to the deletion or increase of the thousand. For all this, the researcher came up with the idea of this research, which is to collect readings that differed because of the Quranic drawing and classified into groups according to the reason for the main difference, and the sting of this topic the researcher decided to study the issue of non-dotting alone in this research, hoping to study other issues in subsequent research hopefully so the title of the research was ( the impact of Quranic drawing in the difference of readings .. Non-drip as a model). The nature of the research required starting with the definition of the Qur'anic drawing and mentioning its terms and characteristics briefly, and sufficiency of the readings by defining them and mentioning the difference in their frequency from the Prophet (peace be upon him and the machine), and the dispute in being and the Qur'an one fact or two different facts, and the reasons for their difference, then focus on the most important of these reasons, which is, in the eyes of the researcher, devoid of letters of points and shape presenting the opinions in favor and rejection for this reason, discussing the rejectionists, and then moving to The crux of the matter, which is the presentation of the Qur'anic readings that differed because of the lack of dotting the letters, dividing them into groups according to similar letters, and then talking about them while delving into their connotations to suit the idea of the research, and the researcher did not know the readers whose names are mentioned in the research, because they are too famous to know them. As for the research sources, the most important of them are books of Quranic readings, interpretations and dictionaries, and at the forefront of these sources comes the book of Al-Muhtasib by Ibn Jinni (d. 392 AH), which the researcher relied on in the inventory of Quranic readings, statistics and attribution to their readers.

The work of investigating it is a lot of effort and hardship, but the fruit of this effort ripens by producing the verified text as developed by its author, to benefit it in reviving the heritage of the predecessors, and to be in the hands of scholars to benefit from it and benefit. If this manuscript is associated with a science that benefits from it, which is the science of grammar, the advantage was greater, it is a science that is used in understanding the Arabic language through its rules and complexities that help the reader to realize the language, bring all its distances closer, and solve its problem dependently. On the purest resources and articulated represented by the evidence of the Qur'an and its readings, and the words of the Arabs organized and scattered, and because of that fell the choice on this manuscript (answers to grammatical issues), which is originally part of (12) issue (5) of which in grammar and (7) in theology limited in the investigation to issues (5) and named (answers to grammatical issues) To suit its content grammar, the name does not stray far from the author's intention and purpose of the message, as he pointed out in its chest that it is an answer to a set of issues asked by one of the distinguished scholars. This treatise is part of the product of a liberating scholar, a virtuous sheikh, and a stallion writer with a long history in religious and human sciences, which was an added reason for choosing this manuscript. The work was organized in two parts, the first section: the study and included three sections and a conclusion, presented in the first section: his life and effects, and the second topic: I talked about the sources of the book and the description of the manuscript and the method of investigation, and the third section: The grammatical study, which included, first: the grammatical witness and its various ramifications, secondly: the grammatical term and its well-known divisions, and finally: the conclusion in which the most important results of the study were presented. The second section: the investigation, which included the symbols of the investigation and the text of the investigation. Finally: Bibliography of sources and references. And yet, my work has made an effort, I did not waste time or effort, if I succeed in what I seek, it is a blessing from God, and if I fail, it is the result of my weakness and lack of helplessness, perfection is for God alone gives to whomever He wants from His servants and is able. In conclusion: I ask Allah to be kind to me, and to guide me to the right path, and to guide me to the right path and to keep it in my sights, and to keep me away from wonder and hypocrisy.

It must be reassured that place, as an essential structural element in the artistic adventure of a literary work, must lie in the light of different ethical practices that place it in the nucleus of the linguistic activity of the text, as it passes through the depth of the textual network to scatter its scenes and symbols on its scandal and coloring.
So that the place is not a personal monopoly within the private things of the poet, but it is as a sign to be a partner with the poet and clubs to obtain that he abandons his ideal geographical scope and be a moral symbol.
Each creator defends himself against power from the visual difficulties that surround it to symbolize his vision of objects and concepts as one of those defensive factors.
The text happens contrary to the reality of the ruins. The ruins are static and the people who lived in them are gone. So the poet still weeps over their remains and misses the civilized moment of those ruins. But here is the poet who moves this time as a sign of creativity, argument and enrichment of existence and who begins to leave for another time to continue his work, and move in the new life with and for her.
Despite the bitterness of absence, the text inspires this absence. But it is not the bitter separation as it exists in the surface of the text because it is the exit that is filled with tears and these tears coming from under the standing eye that sees and discerns everything. So that these tears serve as a cleansing of the visual eye from the imperfections of the past and to be supportive of the future.

The message of squareness and rotation, one of the most beautiful things written by Al-Jahiz in the section of sarcasm and irony and drawing caricatures with words, in world literature, is wonderful people Cervantes for Don Quixote nor what was presented by comedies of plays in the history of the world, and the Greek theater in particular, but those plays deal with movement on the stage and have a context and elements, either Al-Jahiz did not write a play and did not pay attention to comedy represented by a number of artistic talents, like in this work that he painted with words and mocked and noted and laughed And I love and despise .... He had a superior ability to manipulate words and phrases, which enabled him to have the ability to tamper with shapes, distances and times.

Any political system that finds elements for its advancement must be linked to what is in line with the nature and basics of society.
The ancient Iraqi society is one of the societies that lived in a struggle with nature for survival and livelihood, and as a result man lived in fear and hesitation because he believed that there were hidden forces controlling the universe that he must find a way to satisfy them.

There is no dispute that the absolute existence of individual rights and freedoms may lead to harm to the rights and interests of individuals, and on the other hand, depriving the individual of his basic rights and freedoms guaranteed to him by the Constitution means stripping him of the tools he needs to build and prove his entity in a way that reflects negatively on him and leads to his disability and lack of adaptation and interaction with the society in which he lives. Therefore, we find that rights and freedoms are regulated by law in a way that protects society and preserves its security and the safety of its children.
It may be obvious that the criminal case leads to the infringement of those individual rights and freedoms, as the individual is subject during the stages of that lawsuit to many legal procedures that would prejudice his individual rights and freedoms, and perhaps one of the most important, dangerous and most severe of these procedures is arrest, which requires that it be characterized by exceptional privacy as it constitutes a departure from the presumption of origin in the human being of innocence, so he resorts to it only when there is a serious necessity for him and in legally defined circumstances and under conditions and guarantees approved by the legislator. If those circumstances and considerations cease to exist, and it is proved that the interest of the investigation no longer requires it, it should be terminated for the disappearance of its illness, and the means of such termination is release.
Hence the idea of research on this topic, which outweighs the importance of arrest because it constitutes the original and arrest is the exception, but all literature, studies and legal research are interested and focus on the exception and leave the original, so we have generated a desire to research on this topic, especially in its precise part, namely the limits of the authority of the penal judge in the release of the accused and judicial control over that procedure and that authority at the same time, in an effort to draw those boundaries that sometimes disappear The penal judge is obliged to release or arrest and continue it until the case is resolved, and at other times expands, so he has a wide discretion that narrows the control of the higher courts, so it does not exceed research into the legal reasons for release and some objective reasons that respond to issues of fact and the circumstances of the case .
We have dictated to study this subject divided into four sections, we are exposed in the first section to the nature of release through three demands, we allocate the first requirement to the meaning of release, and we single out the second requirement for legal adaptation of the release decision, while the third requirement we talk about the competent authority to release. The second section will deal with cases of release in two requirements, we address in the first requirement cases of release at the stage of the judicial investigation of the first instance, and show in the second requirement cases of release at the trial stage. We devoted the third section to the study of guarantees of release in two requirements, we talk in the first requirement about the release of a personal pledge is not accompanied by bail, and we talk in the second about the release of a personal pledge coupled with bail. The fourth and last section we have devoted to research in judicial control of the release decision and that in four demands necessities of research, we devoted the first requirement to study self-censorship on the decision to release, and dealt in the second requirement control of the appeal decision to release, and we discussed in the third requirement the parties that have the right to appeal the decision to release, and we showed in the fourth requirement the impact of the appeal on the decision to release. We have concluded this research with the most important results and recommendations that we have reached during the pages of this humble research, which we find necessary to complete its requirements in the hope that we will succeed in our efforts.

It is said above that the ministry is the owner of the actual authority and dominating the management of state affairs, and is responsible for all its actions before Parliament, and for this it is considered the axis around which the parliamentary system revolves, where the ministers are a council called the Council of Ministers headed by the Prime Minister, (called the Prime Minister in England), and this Council is a stand-alone unit and it manages the affairs of the state and sets the general policy of the country and issues important decisions and works to achieve harmony between the work of the various ministries It is this council that bears joint responsibility because it includes the members of the ministry and makes them an integral whole.
This collective responsibility, means that the ministers be a unit (Unite) represented by the Prime Minister, if the Parliament votes not to trust the Prime Minister, it is a lack of confidence in the whole ministry, and in the sense that the vote of no confidence in one of the ministers for an act related to the general policy of the government, is a lack of confidence in the whole ministry ( i.e. all ministers) , Ministers are jointly responsible for the general policy of the government, and we have been exposed to the above topics within our research the relationship of the Prime Minister with members of the Council of Ministers through two sections We have reviewed in the first section the role of the Prime Minister in the mechanism of selection of ministers and countries compared to the subject of research, then we limped in the second section to discuss the role of the Prime Minister in the management of the Council of Ministers, and thus this research on two sections The first section : Selection of ministers . The second topic: the management of the Council of Ministers.

Iraq is considered the cradle of ancient civilizations, where the first cities and civilizational centers arose and developed, and in which the first human attempts to write and legislate laws appeared, so it was truly the cradle of civilizations in the following eras.
With the development of daily life and the diversity of individuals' relations with each other, and the stability of customs and traditions that individuals walk on in those societies, there were laws that ensure the closest to the gods by enacting their provisions to take the form of divine provisions, and with the expansion and development of societies, a new legal organization related to the various human conditions appeared, including personal status, which included marriage, divorce, adoption, inheritance and other family relations that have a large share in those laws.
The family was the basis of the old Iraqi society, in which the man enjoyed great powers over his family members, sometimes to the extent of killing or selling them, but this power has diminished over time. As for the wife, she is responsible for the home and raising children, and the status of women was distinguished in some periods, such as the Old Babylonian period.
Since marriage is the basis of the family, so we dealt in our research with everything related to marriage and the family as the basic building block in the formation of society by addressing the texts of the old laws and their provisions with an attempt to compare them with the provisions of the Iraqi Personal Status Law No. 188 of 1959.

There is no doubt that the political conditions and decisions have a significant impact on the overall economic life, and these conditions leave a clear impact on the economy, and in Iraq and as a result of the various circumstances experienced by the political has begun economic policy in general - and the tax including - oscillating according to those policies and decisions, it has produced the conditions of the Iraqi war - The Iranian in the decade of the eighties and the blockade in the decade of the nineties and the events that took place after April (2003) is one of the biggest challenges to economic policy, which is how to work to establish balance and stabilize the Iraqi economy, whose economy has become dysfunctional and suffers from clear structural distortions in light of its full rents and neglect of the rest of the economic activities.
Taking preventive measures to rebalance requires the government to activate all tools that ensure the elimination and absorption of all surplus quantities in macroeconomic variables (aggregate demand), and for this purpose highlights the role of tax policy that the government can use by adapting it to reflect the economic cycle, that is, the government can stimulate aggregate demand by reducing taxes on its various containers or increasing taxes according to the needs of the prevailing economic situation.
The state can do this by using a mechanism known as a negative tax multiplier. Based on the purely theoretical point of view on this subject, the tax policy can work to bring about reductions in monetary income, which directly affects consumption, which leads to the absorption of cash surpluses and thus reduce the severity of inflation or reduce it in the event of an increase in taxes, and in the opposite direction, reducing tax withholding will increase incomes and thus stimulate consumption among individuals, which leads to an increase in aggregate demand and through the multiplier mechanism will increase production and get the economy out of recession.
The economic effects of taxes on macroeconomic variables varied according to the conditions and events that accompanied the development of this economy, and the role of tax in the budget was marginal as one of the financial resources in providing revenues.

The banking sector is one of the important and vital sectors that greatly affect the overall economic activity, whether locally, regionally or internationally, and its role has recently increased as a result of practicing multiple and diversified banking business, and banks and financial institutions have a special nature in terms of the operations they conduct, returns and risks to which they are exposed, which prompted the International Accounting Standards Committee to develop an independent standard for disclosure in the financial statements of banks and similar financial institutions No. (30)Therefore, the application of international accounting standards in banks is a necessary input to access information that helps decision-makers to evaluate the financial position, work and achievements carried out by banks and understand the special characteristics of the nature of banks' business. Therefore, this study focused on the shortcomings of the accounting system applied in Iraqi banks in terms of its components and elements and the lack of accounting treatment that leads to increasing the effectiveness of the accounting system in the field of providing appropriate and reliable accounting information in a sufficient and appropriate manner for its users and in accordance with the requirements of the relevant international accounting standards.
The research also aimed to develop the banking accounting system through the application of international accounting standards and keep pace with the development in accounting information systems in order to be able to respond to the requirements of the surrounding environment in an easy and flexible manner and work to meet the requirements of users of financial statements in a timely manner and with great efficiency. The research reached a set of conclusions and recommendations representing the most prominent conclusions: The existence of a wide gap between the reality of the accounting system applied in the bank and the requirements of international accounting standards represented by the lack of disclosure in financial reports and the inadequacy of the accounting system applied in Iraqi banks and its inadequacy to the magnitude of banking work and the fact that the accounting system is manual and not electronic and requires great time and effort. The fact that Rafidain Bank remains in its current position means that it is isolated and unable to enter the Arab and international banking competition market.
The most important recommendations reached by the research are: - The need to make some amendments to the accounting rule No. (10) for the purpose of including an adequate and appropriate level of disclosure of accounting information for the purpose of providing it to its users, especially with regard to liquidity risks and changes in shareholders' equity and the need to replace the manual banking accounting system with an electronic accounting system in a way that reduces time waste and helps in the speed of completion and raises the efficiency of banking accounting work and intensify educational and training programs And holding courses for accountants and auditors of international accounting standards in order to be qualified to cooperate with academic institutions to train cadres .