journal of kufa studies center

The theory of conceptual synthesis is a cognitive theory of its authors, Gilles Foucault and Mark Turner, this theory is related to the theory of mental virtuosity, as well as being a development of it, as the theory of conceptual synthesis is used to construct facts, and concepts, it arises through selective projection between two entrant mental spaces with the meeting of their elements within a third space that encompasses all these elements, so that the process of construction is integrated with the participation of accumulations, and cognitive experiences. In order for these mental processes to crystallize in a space of a (new) mixture that carries the cognitive outcome, and therefore the theory of conceptual synthesis is a theory of human cognitive abilities, used to construct new facts and concepts.

It is not possible to separate the gap between grammar and sound, although some of the hadiths have downplayed the importance of the connection between grammar and sound among the ancients, as they said: "It is rare to find in the ancient grammar books anyone who refers to the connection between a grammatical phenomenon and a phonetic one, even though many phenomena of grammar can only be explained on a phonetic basis." The claim that certain sounds signify or suggest certain meanings is an issue that scholars have not agreed on, and others believe that the study
The phonetic was attached to the grammar and did not pave the way for it, nor did it help to understand it as it should be, and it came at the end of the book, so the reader could not see it until after the grammar and morphology had been finished, which is proof that the grammarians did not appreciate the relationship between sounds and grammar, and this was due to two reasons: the first is that the readers were concerned with the phonetic aspect to control the Qur'anic text, because the Qur'anic readings were frequent by oral recitation, and the result of that was that The Tajweed of the Qur'aanic text leads to an attempt to describe the phonetic in terms of exits and adjectives, and it may be that the grammarians of the reciters and not other readers were the ones who created this phonetic description of the exits of the letters and their attributes, and then they handed over this description to their successors who were non-reciters grammarians. The second reason is that when the grammarians began their grammatical observations on the language, they came across the Arabic language as written, and writing in any language cannot be stable and serve its purpose unless the authors of this script and the rules of spelling are intuitive and aware of the phonetic system of the language.

The demand to write this research was not only to mention the sayings and commandments of Imam Ali (peace be upon him), but also because of the importance and responsibilities of impartiality in writing this subject, and to identify the most important stations in which the Imam spoke about building human beings and how to improve them, from his infancy to the end of his life, as the Imam called for building human beings from childhood and drew an educational methodology that nurtures the growth of the child and building him faithfully, morally and scientifically, as education is on virtues from a young age It takes root in the human being and takes root in his future behavior.
The Imam (peace be upon him) was based in all his words and deeds on the principles of the true religion, its tolerant Sharia, the teachings of the Qur'an and the Sunnah of the Holy Prophet, and he used to associate words with deeds and give an example in his personal behavior, calling in his commandments to rid humanity of its evils and pests that kill man himself before others, and he also called for enlightening the human mind with science and knowledge, and for the exertion of knowledge and benefit. People are aware of it, and we find that it also urges people to stay away from all corrupt sciences, such as divination and astrology, because of the falsehoods and superstitions that lead people to misguidance and deviation. The Imam found in the work zakat for the body and the protection of man from humiliation and humiliation
The Muslim and non-Muslim man is a supreme value for the Imam (peace be upon him), as we find him directed to purify the human soul from all its evils and greed, and calls for the sanctity of the Muslim's blood, money and honor so that a generation of people who respect each other arises, a generation that has been raised on virtue and noble morals, and so that every individual in the society is safe for his life, his offer, and his money, and he is accountable. for himself to be a watchdog over it before the laws and authority were a deterrent to him. Correcting a person and walking on the right path is a correction of the course of the entire society, for the goodness of society is the goodness of its children.
It is clear to us through the research that Islam is not a belief in the heart, but rather a way of life in which belief and faith turn into a behavioral practice in all aspects of life, and thus the Islamic method is a tool for the elevation of man materially and morally.
We call through research to activate these commandments and sayings in all fields, so that they become a solution and a solution to many of the mental illnesses that people suffer from and the issues and problems related to the life of society .
Imam Ali (peace be upon him) was an example of a Muslim who is loyal to his Lord and his community, and he spared no effort in guiding people to what is best for them, and by doing so, he did not seek the faces of Allah (swt) alone.

The great importance of urban transportation was not the result of urban growth in recent centuries, but since the inception of cities, it has been a major joint of the city, as urban transportation is the connecting axis and the middle link in city planning, and it gives flow and movement to make the place have a renewed dynamism, and then it acquires its urban character in its many forms, but now the transportation network is not only an important part of the components of the city. Rather, it is the artery that transports, feeds and finances the various events and activities in it, as all works in the city depend on the flexibility of the transportation movement and its efficiency in its interaction with urban growth.

The purpose of this research was to identify the impact of the components of the internal control structure with its five dimensions (control environment, control activities, risk assessment, information and communication, and follow-up) on the quality of accounting information in terms of (appropriateness and honest representation), and it was applied to a number of Iraqi government units with different activities.
The research relied on the inductive method, as a questionnaire form was drafted and distributed to a group of accountants, auditors, and managers of accounting and auditing units in Iraqi government units. The research also adopted the inferential method, by adopting the scientific findings, as the research reached a set of results, the most important of which was the agreement of most of those surveyed on the existence of an important impact of the components of the internal control structure on the quality of accounting information in terms of appropriateness and honest representation. This was followed by follow-up activities, then internal control activities, then information and communication axis, and finally risk assessment.
The researcher recommended several recommendations, the most important of which are the need to pay attention to the components of the internal control structure in government units, especially the control environment, because of its importance and great impact on the rest of the other components of internal control, as well as paying attention to the quality of accounting information in government units to ensure accountability and transparency on the use of resources and public spending, and expanding future studies to identify and address the reasons for the low level of quality of accounting information in the public sector.

The research aims to use the concept of quality engineering in the engineering dissection of the components of the commodity and its classification on the basis of each group of parts of the commodity that participate in achieving the requirements of functional quality and considering it as a new and independent concept with the aim of rationalizing costs, and this concept was applied in the research sample in the Babylon Tire Factory on the product of tires with sizes (12 and 14) and a set of conclusions was reached, the most important of which was that quality engineering in improving quality, addressing its deterioration, and redesigning it in accordance with the market and development. From an engineering approach with the aim of rationalizing costs, the research concluded with a set of recommendations, including the possibility of using quality engineering in improving quality through an engineering study of the commodity, the required technology, the maintenance policy and its requirements, the engineering of raw materials and technical manpower.... etc .

The words of the Commander of the Faithful are considered the following words of the Holy Qur'an and the hadiths of the Final Prophet(²) directly and without competition, and the book Nahj al-Balagha is famous for collecting the pearls of his words, and it has been acknowledged by writers and commentators as a sweet approach to eloquence and eloquence, and contains the student's need for literary topics and arts. This attempt came to shed light on one of the arts of this fruitful Alawite tree, which is to talk about the description of the devils of the jinn and their role in seducing the sons of Adam. The type of study is phonetic stylistic because of what distinguishes this subject from others in terms of phonetic features in the homogeneity of vocabulary in the sounds of its letters, the type of construction of the musical rhythm of speech, and to try to understand the intentions of the creator through these phonetic characteristics, and his ability to formulate this occult and metasensory world, and to embody it within the appropriate linguistic – phonetic rules to present it to the recipient.

The year 1942 was the beginning of Talqani's entry into the midst of political and intellectual conflicts in Iran, and this was a reaction to the spread and influence of communist thought within the Iranian society, as Mahmoud Talqani realized the magnitude of the challenges facing the Iranian society, especially that it became a fertile ground for the penetration of materialistic ideas, especially communism, so Talqani rose up with other religious scholars to confront these ideas and prevent them from penetrating into the minds and minds of the society, especially the young ones, due to their weak religious awareness, and the Holy Quran was The means used by Talaqani to influence these young people, as he tried to imitate the minds of young people by following more modern methods in interpreting the Qur'an and understanding its sublime meanings, and did not stop at the interpretations of the scholars before him, but tried to give an interpretation that is consistent with the modern developments that the world is witnessing, including Iran. Talqani used the Holy Qur'an and its interpretation as a means of refuting the intellectual proposals brought by communism, which tried to question the ability of religion to rid the Iranian society of its problems, and Talqani also used academic expertise to confront this thought, including Engineer Bazarkan, who became one of his closest friends and the cooperation between them lasted for many decades, and through this cooperation, Talqani tried to convey a message that there is no intersection between religion and modern science, as everyone has his function in life and practices it in order to serve the people .

The research tries to give an accurate picture of the relationship between administrative decentralization and the empowerment of employees in the Directorate of Labor and Social Affairs in Diwaniyah Governorate, so the research problem was represented in the administrative obstacles in the application of administrative decentralization in the Directorate of Labor and Social Affairs in Diwaniya Governorate. In order to achieve the main objectives of the research and to reach answers that are consistent with our study, the questionnaire was adopted as a tool to collect the required data, and it was adopted by a set of main statistical tools to reach the required results using the (SPSS-20) as an analysis tool to evaluate research metrics and test its hypotheses. The research reached a number of conclusions, the most prominent of which was that there is a very close correlation between the main variables of the research, as the organizational structure and administrative delegation, as they are tools for administrative decentralization, are affected and affect the variable of employee empowerment.

This research aims to raise the level of performance in the public sector departments of the research sample and help them achieve their set goals and the aspirations of the beneficiaries of their services, through the use of modern technologies in their work, including the project resource planning (ERP) system, as well as providing these departments with knowledge about the requirements of the successful implementation of this system, which leads to a smoother implementation path. (Support senior management, process re-engineering, information technologies, strategic vision clarity, availability of technical knowledge of human resources, effective project management, and support for system vendors), and use statistical software (SPSS. V20) to analyze the results of the natural distribution of research data, describe and diagnose the research variables, as well as use the statistical program (Smart PLS) to analyze the confirmatory factor of the paragraphs of the scale and the stability of its dimensions, as well as to test the impact relationships, and the research has reached a set of theoretical conclusions, including: (The (ERP) system is one of the modern systems classified as the most important development in the organizational communication of business technologies, as it employs the latest technologies, and includes the best practices of operations management to have a common database that leads to the achievement of Integration at the scale of the economic unit), as for the process, we mention: (there is a possibility of applying the (ERP) system in the research sample departments to meet the implementation requirements), and recommendations.

The subject of preparing technical and economic studies of the feasibility of "investment opportunity" for various economic projects is one of the very important topics for the process of differentiating and diagnosing investment opportunities, using the best available methods (and alternatives) to implement these projects, reducing the cases of wastage in various economic resources, and avoiding failed projects that give modest returns compared to the cost of investment and justify sacrificing (alternative opportunities) to compete with them.
For this purpose, feasibility studies have been found to guide the investment decision, so that it is a rational decision based on scientific foundations, and based on the validity of the project from all environmental, legal, market, financial, technical, economic, and social aspects . It is necessary to study all aspects related to the project in which the funds are to be invested, in order to avoid the risks of uncertainty that have become a feature of this era.
The current situation in the field of education in Iraq requires a serious pause to follow the path of modern learning like its counterparts in the region and the world, and therefore we had to keep pace with modernity, because vocational schools can make a difference for the better and make a difference in the opportunities available to students, develop their abilities to take responsibility better in the future, and contribute to building a new generation that loves education that possesses imagination and the scientific ability to research and investigate.

Iraq witnessed a series of parliamentary elections after the establishment of the monarchy in 1921, the Constituent Assembly inaugurated by King Faisal was elected on March 27, 1924, and the Constituent Assembly wrote an Iraqi constitution in August 1924, and called for a constitutional monarchy, and the constitution specified that the parliament should consist of two houses, namely the House of Representatives and the Senate, the first is elected based on the right of suffrage for qualified Iraqi people. The first parliamentary elections were held for the first assembly, which held its first meeting on July 16, 1925, and between 1925 and 1939, nine legislative sessions were held in Iraq, and it was during the reigns of King Faisal (1921-1933) and King Ghazi (1933-1939).

The Holy Qur'an is the center of the social movement, and the Prophet was  the human symbol who carried the torch of the call, and embodied the values of Islam through his creation and behavior, and the revelation was the tool of communication between heaven and earth, and it was the tool of transmitting the message from its divine source to the heart of the Seal Prophet.
The Holy Qur'an, with its Meccan and Medina texts, is considered an expression of that period of time, which is constantly extending, represented by its fixed facts of the struggle between good and evil and changing only by people, which is the secret of the Qur'anic miracle in all its texts, and with this knowledge, the people of knowledge in Islamic studies benefit from the Holy Qur'an, whether it is a surah or a verse, with great benefits related to the reasons for the revelation and help the interpreter, jurist and researcher to know the direction of the verse.
For this reason, the scholars of interpretation were humble about calling it "the science of Mecca and Madani" until the importance of studying it reached the point that it became a science that has a limit that is known for it and its distinctive signs.
This research may consist of an introduction, five demands, a conclusion, and a list of the most important sources, and we ask Allah Almighty to be a service to the Holy Qur'an and accepted by it Almighty.

Critics have realized the difficulty of investigation and the seriousness of the lapses that occur in the investigative books in revealing the falsity of the texts and correcting the narrations, in order to extract sound texts from every defect, and it sheds light on the efforts of the ancients in various fields by objective study so as not to obscure their right in their efforts and jurisprudence. Honesty and patience.

The aim of the study was to identify the level of contradiction in emotional expression as well as to identify the significance of the statistical difference in the contradiction in emotional expression according to the two variables of research, gender (male-female), and specialization (scientific-literary) among middle school students.
The discrepancy in emotional expression was measured by the scale of (King & Emmons, 1990), for the contradiction in emotional expression (AEQ), which was prepared for Arabic by the current researcher (2019), and the study sample consisted of two samples of middle school students, including (385) male and female students representing the construction sample of statistical analysis and (400) male and female students representing the basic application sample. The current study reached a set of results that can be summarized:
1 – The percentage of students with a high level of contradiction in emotional expression from the total sample is higher than the percentage of those who have a low level.
2 – There is no statistically significant difference between the scores of the research sample on the Emotional Expression Contradiction Scale according to the variable (gender and specialization).
3 – There is no statistically significant interaction in the discrepancy in emotional expression between each of the two variables (gender and specialization) among the total sample members.
The results were interpreted and discussed in the light of the theoretical framework, previous studies, and the researcher's experience.

The importance of the research is evident because of the role played by the banking sector in financial intermediation, mobilizing savings, granting credit, and a cycle in the development of banking products within the boundaries of the banks' infrastructure, and financial research seeks to analyze the relationship between the credit gap for GDP with oil and without oil in commercial banks, and for this reason, the research problem revolved around the extent to which the credit gap granted to the private sector with oil and without oil expands to the GDP, and whether this gap is positive or negative, and the extent of the In order to answer this question, the research tested the private sector of Iraqi commercial banks for the period (2004-2018) using the financial data published in the annual reports of financial stability and the Research Department of the Central Bank of Iraq, the Department of Statistics, the Directorate of National Accounts and the early warning indicators for the period. Statistics and Extraction of Results Using the Hedrick Method and the Statistical Program (EViews) Tenth Edition The results were represented by the existence of a disparity between commercial banks regarding the impact of the credit gap on the GDP with and without oil by granting credit to the private sector, which indicates the weakness of the banking sector in Iraq as well as the decrease in banking depth, and this is due to the dominance of government banks and the low number of private banks, and the credit gap for the GDP with and without oil is less than 2%, so it requires the formation of Additional capital to face banking crises, the study was completed on four topics, the first topic was the methodology of the study and previous studies, the second topic was the credit gap, the third topic was measuring the credit gap for GDP with and without oil and comparing them, and the fourth topic was conclusions and recommendations

In the framework of society, we notice that there is always a group of individuals who impose their will on the majority, whether with their consent or against their will, as they direct their orders to the group, and these individuals are the (rulers), and the rest of the members of the group who receive and carry out orders are (the ruled), and that every society must have a ruling class and a governed class, and this class differentiation is considered one of the natural social phenomena that characterize human societies alike.
The ruling class is in fact the authority, so power in its essence is considered a natural phenomenon, where it is impossible to imagine a society without power, whether this power is spiritual or material, so power is a perception of the human being to interpret and understand the orders of the rulers, so the relationship between the rulers and the governed is not just a material relationship devoid of ideological description and justification as a relationship between the strong and the weak only. It always needs the individual – the ruler – to justify his submission to it, and the one who orders it – the ruler – justifies his orders. Therefore, the attitude towards power and the justification for exercising it and submitting to it determines the individual's position on its legitimacy.
Legitimacy here is based on obedience to the authority and adherence to its orders, so if individuals believe in the legitimacy of authority in terms of its formation and practice, their obedience to it will be absolute and the authority will be strong and ruling in its grip at the same time, and on the contrary, if the authority loses its legitimacy by losing the faith of individuals in the way it is formed or exercised, then it loses its power and power over society. Perhaps the crisis of legitimacy in its reality is the crisis of power in society The crisis of the exercise of this power, and the latter expresses itself through the legal rules it establishes, so the crisis of legitimacy leads to the crisis of the law set by the authority.
In this case, there will be hollow laws in society that the citizen does not respect because it is issued by an authority that he does not believe in and questions its legitimacy, as individuals obey the law that is set by a legitimate authority, and obedience to the law is in a sense legitimizing the authority that sets it.
Accordingly, legal rules are not obedient and taken for granted if they are issued by an authority that lacks legitimacy, and if they are issued in this case, the barrier between what is permissible and what is permissible, and between what is permissible and what is forbidden, and this is corruption in particular, as society views power as illegitimate and that everything that comes out of it is illegitimate and worthy of disrespect and obedience, and here the crisis of the legitimacy of the authority emerges for what it is .
The legitimacy of any authority has an objective and a formal aspect , and in order to achieve it, both sides must be present, so if one of them fails, the authority loses its legitimacy. We can imagine the formation of an authority by the means and mechanisms stipulated by the legislature, and thus it will be the guardian of formal legitimacy, but this authority may lose its legitimacy through the illegal practices it carries out, which are contrary to the spirit and principles of the constitution The basic principle that should not be violated at all, as it loses its objective legitimacy, and here the crisis (between the text and the practice) emerges, and in comparison to these ideas, how the constitutional system in Iraq was after 2003, in terms of text and practice.

The verbal commonality is one of the linguistic phenomena that has an impact on the construction and breadth of language, and it is a characteristic of its characteristics, and a clear sign of it, and its impact is clear in being a factor in its development, as it represents a single word that indicates two or more meanings, or the same word has multiple meanings, for example, the word "eye" refers to the human eye, the eye of money, the eye of the cloud, and the eye of the scale. And other meanings that led to the expansion of our Arabic language.

Due to the nature of the work of commercial banks and their reliance mainly on third parties' funds to finance their assets and practice their activities, this has given them a great diversity of sources of financing more than what is available to non-banking institutions, and on the other hand, it has created a kind of ambiguity and complexity in choosing the appropriate financing mix that is consistent with investment opportunities.

Objective: Research 8 began with a variety of conceptual and intellectual questions, which aimed to determine the conceptual, intellectual and philosophical framework of the research variables (brainstorming and strategic performance), as well as to test the signs of association and impact between them, which are important topics that occupy specificity in our Iraqi society and environment, as well as to identify the level of importance of the two research variables for Dhu Kifl General Hospital, Babylon Governorate, and to identify the extent to which the brainstorming method is used to achieve strategic performance.
Methodology/Design: The descriptive-analytical method was relied on as the research methodology, and for the purpose of obtaining data and information, the researchers relied on personal interviews and a questionnaire form that was addressed to the departments (administrative and medical staff) for the purpose of answering them, which consists of (58) paragraphs distributed over (34) paragraphs for the brainstorming variable and (24) paragraphs for the strategic performance variable, and the research included hypotheses to test the correlation and impact relationships, and the research population was (130) and the sample size table method was used for(Krejcie & Morgan, 1970:608) To determine the sample size that should be (130>= n) for a population of (283), (200) questionnaires were distributed, (151) questionnaires were retrieved, and (21) questionnaires that were not valid for statistical analysis were excluded, leaving (130) questionnaires that were actually used in statistical analysis to have a percentage of their representation to the community (65%), and (SPSS Microsoft Excel) programs were used for the purpose of processing data, verifying the validity of correlation and impact hypotheses, and coming to conclusions.
The most important conclusions: The researcher reached the acceptance of all hypotheses, correlation and influence, and recommended the necessity of adopting brainstorming and its dimensions for the purpose of achieving the strategic performance necessary for the purpose of achieving the goals.