Ahl Al-Bait Jurnal

The Law of evidence includes procedural rules and substantive rules. If the procedural rules may not be agreed upon because they are from the general order. Then the objective rules related to the methods of proof were a matter of dispute between jurisprudence and the judiciary. These rules are not part of the system and therefore is it permissible to agree on defining the methods of proof between the contracting parties and to present weak evidence to strong evidence such as submitting the testimony of witnesses to writing in evidence. There are those who say that some of the methods of proof are from the general system, and the other section is not from the general system without going into the details. Therefore, this research is an attempt to determine of the methods of proof are from the general system and which of them are not. we have dealt with this research through two sections, in the first section we dealt with the position of comparative laws on the agreement modification of methods of proof, while in the second section we dealt with subject with a statement of the chosen opinion.

In the name of Gad the most merciful and the most compassionate. No doubt the al naby Mohamad and ahl albaut has a great favour on the Arabic language. Without the holy al naby Mohamad and ahl albaut, the Arabic language would not last and continue and would be subject to change and vanish ness. It has also a great impact on the emergence of Arabic linguistics (the sciences of Arabic language like grammar, morphology, rhetoric etc and an the emergence of those fruitful studies which have maintained the Arabic language and kept it alive.

The research dealt with the biography of the kings, princes, and presidents of Egypt in the twentieth century. It also shed light on the political and economic efforts they made in critical historical periods, sometimes from the history of Egypt and the most important achievements of each of them. As well as justice to figures who were absent from history for political reasons, and to show facts that some Egyptian rulers tried to hide from those who preceded them in power.

This study deals with the application of the principle of proportionality in the wars of Imam Ali Ibn Abi Talib (peace be upon him) compared to the rules of international law. The principle of proportionality is one of the basic principles governing the use of military force. The principle of proportionality as a restriction on the use of force in the context of the right to resort to war, in the case of self-defense, as well as a restriction on the use of force under the law of war, that is, the degree of injury that can be caused by the hostile party, The first topic was devoted to explaining the role of the principle of proportionality in light of the right to resort to war, which in turn divided into two requirements, the first to clarify the role of the principle of proportionality in determining the situations in which the use of force is allowed, The second topic was devoted to the role and content of the principle of proportionality under the law of war, which was divided into two requirements, the first of the principle of proportionality under international humanitarian law, and the second of the principle of proportionality in the humanitarian law of the war when Imam Ali ibn Abi Talib (peace be upon him).

Religious sciences have a great and important place for students of science, because they are the path to happiness in this world and the hereafter, and the science of jurisprudence is one of the most important ones because it is the way and rules that lead to the deduction of legal rulings, and which repays the diligent scholars and jurists to reach the truth and avoid superficiality in understanding the legal texts and properly adapting the facts away from The error.
The fundamentalists have relied on a lot of rules and verbal investigations, perhaps among them - the subject of our research - (orders), which they examined for their significance through the Qur’an and the Sunnah.
The fundamentalists have relied on a lot of rules and verbal investigations, perhaps among them - the subject of our research - (orders), which they examined for their significance through the Qur’an and the Sunnah.
And that the matter, whether it is (material) or (form), it is apparent in the obligation if it is vacant and its nature, and that is what reason requires and hasten to mind. Such as guidance, mustahabb, and permissibility must be accompanied by evidence of that, and its significance is metaphorical.
The principle with regard to duties is psychological, in-kind, and specific, but if third-party, voluntary, and voluntary duties are to be sought from them, a presumption must be obtained that indicates this, in order to be absolute and authentically not to fall into the act of others.
The obligation related to orders must be authenticated abroad, because external verification is what is required for every taxpayer.

aims to mention the Qur'anic verses related to the journey and address them to study this subject in the light of the Holy Quran, where the Qur'an referred to the journey in several places, including in Sura Quraysh, which represents the religious journey of the Prophet Muhammad (peace be upon him and his God) and the journeys of prophets and apostles in communicating the Islamic da'wa and the divine messages and spreading it to God, and this research seeks to introduce the journey and its causes and motives, including religious motivation, and may be purely spiritual journey from one place to another. In the land and then to heaven as in an event for the Prophet on the night of the prisoners and the maraj, some of them for the purposes of trade and politics and in the request for knowledge and education and the call to Allah Almighty and geographical statements and others, the Qur'an called for travel, transportation and going, many prophets and parents were told what they saw and what they heard during their trips, which were considered useful tourism not limited to recreation and rest.

This research tackles the concept of childhood in Jafar Ali Jasim’s “Childhood Poetry”. The study analyzes thematic aspects of his poetry. It is divided into a preface and five sections. The preface introduces the poet first, then it investigates children literature and its significance which is manifested in building child (human) character from all directions. These thematic aspects were used by the poet in a hierarchical fashion, where the religious aspects represent the base since they are essential in raising the child. The thematic aspects of childhood in Jasim’s “Childhood Poetry” are as follows:
First: Spiritual (Religious)
Second: Nationalistic
Third: Familial
Fourth: Humanistic
Fifth: Cultural
The research ends with a conclusion which sums up the findings of the study.

The aim of this research is to know the extent of the financial resilience in banks and to know its effect on banking risk and to explain this effect by studying the relationship, impact and correlation between variables of financial resilience through its indicators (leverage, cash balance ratio, employment ratio) as a variable Independent in banking risk, the variable dependent on its indicators (credit risk, liquidity risk, capital risk, market risk). The research problem was determined by the nature of the relationship between financial flexibility and banking risk, which is a problem in itself. And study the methods used in banks to face risks and know the extent to which indicators of financial flexibility can be applied in banks, and know the level of the relationship between indicators of the study variables and their nature. This relationship was tested in Iraqi banks and UAE banks using the quarterly financial statements for the period (2011-2018) and was applied to a sample consisting of (32) views, as the hypothesis of this main study related to impact relations and the link between its variables was tested in order to reach the goals and objectives that It aspires to research and diagnose the level and direction of financial flexibility and its role in banking risk within the banks. The research sample: In order to process data, many financial indicators and statistical methods were used and the results were extracted using the Regression Step Wise Method method, The research reached a set of theoretical and applied conclusions, among them the banks should increase interest in spreading banking awareness for customers through advertising and advertising the idea of depositing amounts in the bank, and the banks must possess liquid assets to solve the crises that are exposed to them suddenly to maintain their position in the market and in front of Its customers, and the more the bank’s tangible assets enable it to borrow, because it is a guarantee that Arab and international banks can share their experiences in overcoming risks, and reliable indicators should be developed in the field of financial flexibility for banks and that they are compatible with the nature of their business and their environment and that they reflect Bank of the relevant parties that deal with them. And the need to adopt banks and pay attention to the issue of financial flexibility and study their indicators and make them within the reality of work in the plans for the work of the bank because it earns the bank the ability to face crises and the use of methods and treatments that have been used and reflected on the environment of Iraqi banks.

This topic is important and modern because the Internet represents an important and necessary source for all in the field of information provided to users, hence the importance of this topic and its seriousness, especially when it The electronic publisher abuses the powers granted to him to the author and works, which raises the responsibility of the publisher as a supplier of internet content, and this responsibility is based on the error of His side, which caused damage to the undue compensation, the right to copy according to the narrow meaning is that the author takes a picture of the work in such a way that it is available to the public, but according to the broad meaning of the copies represents all kinds of Use and exploitation, through which the author can follow up on all aspects of the use of his work, which in turn expands the circle of responsibility for electronic dissemination for all violations to which the work is exposed Under his guard, the publisher is responsible for any violation of copyright, whether or not partly if it is without the owner's permission, or may be by circumventing technological protection measures, through prepared publication. For private use, in order for the electronic publisher to be able to exclude its own version so that it is not responsible for the illegal copying, it must therefore take into account the specific conditions indicated by the property protection laws. Intellectual, otherwise the publisher is responsible for the violation of works as a guardian of the website.

This research sheds light on one of the most important influences in enhancing the competitive advantage of a selected sample of Iraqi commercial banks by dealing with the reengineering of banking operations or the so-called re-engineering of banking operations and the possibility of their application in the Iraqi banking sector, especially after the rapid developments and changes in the sector Banking recently.
The study adopted the theoretical framework of the re-engineering of banking operations and related issues such as aspects of its concept, importance, stages of application, advantages and disadvantages, in addition to the relationship between the re-engineering of banking operations and their impact on enhancing the competitive advantage.
The study was based on the questionnaire form for the collection of the analyzed data. It was distributed to two private Iraqi banks (Commercial Bank of Baghdad and Commercial Bank of AL-Khalij) in addition to personal interviews where the researcher clarified the questionnaire paragraphs of the sample for the accuracy of the answer. The researcher obtained through these interviews with the heads of the board of directors, members of the board of directors, branch managers, deputy directors and heads of departments some information that enriched the study.
The study reached a number of conclusions, the most important of which is the implementation of the process of re-engineering the banking operations in the selected Iraqi banks through the adoption of the technical and developmental dimension and after the organization and efficiency and the dimension of control and quality of service with its subcomponents a large and effective role in enhancing the capabilities of these competitive banks and increase the market share of customers (customers) Gaining competitive advantage.

It is well known that every authority in the state has a main function, the legislative authority is concerned with legislating laws, the executive authority works to implement them and maintain security and order in the country, the judiciary, it is concerned with applying the law.
Each of these three authorities must carry out the tasks assigned to it within the limits set by the constitution and not interfere in the tasks of the other authority, in accordance with the principle of separation of powers which was called by the jurist (Montesquieu) in his book (The Spirit of Sharia), This does not mean absolute separation between the authorities, but a flexible separation based on cooperation and balance, especially between the legislative and executive powers in parliamentary systems, which are based on two main pillars: the balance between the legislative authority and the executive authority and the other pillar of cooperation and mutual influence between the two authorities.
President omission to ratify the draft laws is considered a type of interference between the legislative and executive powers, It is considered one of the traditional rights of the president and its origins are due to the right of royal ratification that was prevalent in England and some other European monarchies, from which it was transferred to the rest of the world, and it is an essential necessity in order to disposal the control of the legislative authority and not deviate from the path set by the people. In spite of the important of the president objection of the laws but it still studded according to legal and political questions raised by this topic.

General international law underlines the proportionality of the effects and provisions of its proceedings on the basis of its legal foundations. The most important of these elements in the legal representation of international treaties and general rules regarding the non-retroactivity of treaties of the past, as referred to in article 28 of the Vienna Convention on the Law of International Treaties of 1969, From the adoption of the idea of general rule not to accept the reactionary effect of those treaties, but as a result of the emergence of some real cases had to be accepted some of the exceptions to that rule, the most important in the retroactivity of the jurisdiction and compensation for damage are the cases of moderate reaction.
However, because this law adopted by States to regulate their contractual relations was limited to both retroactive and compensatory situations, it was not possible to put another situation in the lives of the contractors. This is the case of the outcome of a treaty whose time has expired between its creditors and for some reason they have concluded another new treaty on the same subject But when they held it, they did not discuss the agreement to have a retroactive effect, and they did not imagine that they might face the effects of the facts produced by the texts of their previous treaty, which led to international intervention to find alternatives to control this situation. Solution to the theory he called the theory of asymmetric conditions for the application of the international treaty retroactively, to be a means convincing solution to their owners and they have accepted to resolve what remained stuck from the previous treaty provisions of the new treaty similar to its predecessor.

The research aims to determine the impact of talent management processes to achieve high performance for organizations in the application of the Iraqi and our organizations in order to achieve this was the adoption of the dimensions of talent management (attracting talent, talent selection, talent development, maintain talent), As it has been the adoption of high-performance organizations dimensions (quality management, long-term commitment, openness and effective orientation, continuous improvement, the quality of the labor force) (DeWaal,etal.,2014), The private hospitals in the holy governorate of Karbala (Kefil, Zine El Abidine) were chosen as a field of research through a questionnaire of 144 people, as well as personal interviews. The correlation coefficient, the t-test was used to determine the significance of the relationship between the variables, the F test to determine the significance of the regression equation, and R2 was used to explain the effect of the independent variable in the dependent variable, The most important conclusions reached are the results of the field in the hospitals investigated that the high performance of the various dimensions of the organizations is an appropriate tool and successful in activating the strategic thinking of the top leaders through the great attention to it and one of the most important features of achieving competitive advantage. The research concluded with a number of recommendations The following:
1- interest in the discovery of talent and distinguished through the ongoing research inside and outside the organization and work on the rehabilitation and development of personnel capabilities commensurate with the actual need for each section and according to competence.
2- Training programs and development of human resources should be organized to increase awareness of the concept of diversity management and talent management and its role in achieving high performance compared to other hospitals.
3- Enable human resources in their work by giving them the freedom to determine the methods of accomplishing the work and discuss the problems facing them freely and honestly without fear or hesitation to put those problems and the adoption of the policy of the open door.

Throughout history, a succession of nations and states have been witnessed. There is no doubt that the rise of a state and its collapse, then the rise of a state in its place, and so on, has certain reasons that are directly related to the policies of those states. In addition, the circumstances available play a role in all states’ rise or collapse and the speed of those events. Among the Islamic states that ruled the Islamic nation for nearly five centuries is the Abbasid state.
In this research, we summarized the secret movement that the Abbasids carried out beginning in the year (100 AH / 718 AD), and the events that surrounded it. These events eventually led to the establishment of the state in the year (132 AH / 750 AD). In this work, we also mention the Alawites’s stance on the movement. The research is divided into four parts and a conclusion

The study of banking liquidity indicators and measuring their impact is a fundamental objective of the research and a tool that can be used to measure the effect of the banks on the economic reality of any country on the grounds that the banks and especially the commercial have become prominent roles in supporting investment and effective tool in addressing the imbalances that possible to hit the economy, Accordingly the focus was on the effectiveness of liquidity indicators (cash balance ratio, legal liquidity ratio and employment ratio). The sample consisted of five banks (Bank of Baghdad, Al-shrq Al-Awsat Bank, Investment Bank, National Bank, Gulf Bank), And the problem of research centered on the impact that can be left by bank liquidity and its reflection on economic activity, in addition to insufficient funding for investments, The aim of the research was to clarify the role of banking liquidity in creating monetary stability and stimulating economic activity Therefore, the hypothesis was the extent to which positive advantages on economic activity and monetary stability Therefore, the hypothesis was the extent to which positive advantages were achieved on economic activity and monetary stability, For the purpose of testing the validity of the hypothesis, the equations for bank liquidity indicators were used and quantitative analysis was used to extract the results of the applied side.

Determining the legal nature of the advisor's work on the stock market is essential because it is the basis of the legal provisions applicable to the contract to which the consultant is a party. Many customers invest a large number of their savings in securities, which would put them at risk The loss of their savings invested, as well as making mistakes that lead them to conclude transactions that may be very dangerous, especially when the client has little experience in the areas of securities trading, that is ignorance of the factors that affect the market of economic or political factors and others. Here he shows the role of an adviser and advice on the stock market, where it would help customers avoid the many risks they could be exposed to. Hence, it must be adapted from the legal point of view, as well as to indicate the person of the adviser in the stock market, it must be distinguished from the work of some people who mingle with his work as broker and financial analyst in the stock market, it is similar with them in some aspects and differs with them in other aspects.

Determining the legal nature of the advisor's work on the stock market is essential because it is the basis of the legal provisions applicable to the contract to which the consultant is a party. Many customers invest a large number of their savings in securities, which would put them at risk The loss of their savings invested, as well as making mistakes that lead them to conclude transactions that may be very dangerous, especially when the client has little experience in the areas of securities trading, that is ignorance of the factors that affect the market of economic or political factors and others. Here he shows the role of an adviser and advice on the stock market, where it would help customers avoid the many risks they could be exposed to. Hence, it must be adapted from the legal point of view, as well as to indicate the person of the adviser in the stock market, it must be distinguished from the work of some people who mingle with his work as broker and financial analyst in the stock market, it is similar with them in some aspects and differs with them in other aspects.

The writer Naguib Mahfouz did not write his autobiography, but was satisfied with the interviews he conducted with him, please discuss, so he wrote a gelatinous picture of his biography in the echoes of the biography. So he captured some glimpses of his childhood, youth, family, and lost love, reaching a purely philosophical stage when the character of Abd Rabbeh, the wanderer, appeared in the last third of the book. This is what we will try to study in two sections: echoes of his life, and echoes of his thought and philosophy.

This search aims to Know the students of Islamic science college attitude the department of Quran studies in grammar subject for the morning and evening.
this study depends …
-The students of third stage Quran studies dept Islamic science college Karbala university-morning and evening studies.
The theorist used a describing syllabus to make his research on samples from (100) students chooses randomly from a society of research which contain (198) students from the students of Islamic science college and the instruments of the research procedures that made by theorist verb(30) items in its find formula.
The theorist make use of a countable devices so aster treated the data(information) as a specialist like: t-test, pearson factor and the result is this:
These is clear difference between morning studies and evening studies students the theorist commend to:
1-Encourge teachers in university to depends on teaching strategic of thinking to in crease the students achievements in this subject then units comprehension.
2-use modern strategics in teaching grammar.
3-teaching grammar in more them one year in a simple way to make the learner able to cover its ilems in one batch.
-the theorist suggested to make a similar studies like this in other branches of Arabic language.

The Adonis of the most prominent Arab writers contemporaries, and most productive, and energetic, he was a poet innovative, and theorist troublemaker, so it was of interest to a number of critics and scholars, this research tries to delve into a number of critical studies that have focused on the study done Alodonisi in poetry and criticism, by Critics of Arab and foreign contemporary, committed to the contemporary methods of cash, they tried through which shed tools that curricula in Alodonisi project analysis, so it made us search in three sections, preceded by a boot in the life of Adonis cultural and intellectual development, while the first section: Adonis address in light of intertextuality theory The second topic was titled: Adonis in light of cultural criticism, and the third section entitled: Adonis in philosophical criticism.

The Great Battle of Al-Teff is full of major events which reflect the moral values of Imam Al Hussein and his companions (p.b.u.t.) such as chivalry, valour, generosity, fervour, defending religion and honour as well as giving sincere advice. Conversely, these values couldn’t be seen in his enemy front but malevolence, cruelty, swearwords and glee like what happened to Nafi'e bin Hilala Al-Jamali. We can find these values within the words of Imam Al Hussein and his companions (p.b.u.t.), thus he/they used to summarize or elaborate where necessary to uncover the hidden facts for the people of Kufa. Also, using semantics as the conjunction ", "إنvowing and " "لامof emphasis to draw the listener's attention in addition to using the art of tropes such as metaphors, similes and metonymy to convey the sense as clear as possible.
Concerning the arts of rhetoric, they were rather few because the situation didn’t need to focus on using terms or phrases as far as the gist and debating with their rivals, therefore, the usage of antithesis was limited as compared with alliteration

The aim of the current research is to know: The effect of using the (McCarthy) model on the achievement of intermediate second-graders in Arabic grammar, and to achieve this goal the researcher built a null hypothesis and another alternative, and he chose the research sample intentionally, then chose the experimental and control group randomly after he determined The research community, in addition to that, the researcher has rewarded between the students of the two groups in the chronological age calculated by months and the academic achievement of the parents, knowing that the researcher adopted the experimental approach to conducting the experiment and in light of that he prepared an experimental design and prepared behavioral goals and study plans for the six Arabic grammar rules that The researcher studied it for the experimental and control groups, and after conducting the achievement test on the experimental and control group at the end of the experiment the researcher analyzed the results of the research and its explanations according to the current research hypotheses and based on those results the researcher rejected the zero hypothesis and before the alternative hypothesis that there was a statistically significant difference between the average scores of students of the experimental group and the group Control and this difference was in favor of the experimental group who are studying Arabic grammar for the second intermediate grade, according to the model McCarthy.

The aim of the research is to show the importance of leasing finance and its role in supporting and developing medium and small projects (SMEs), as these projects are one of the most important sectors that aim to achieve economic and social development in most of the countries of the world, which has made the ways to support and finance them of great importance Especially "what is known as lease financing, as the conceptual framework was presented, and an analytical study was conducted of the practical reality of rental financing and its role in financing the assets of medium and small projects depending on" the official sources of interest to projects such as the General Authority for Statistics in the Kingdom of Saudi Arabia. Friendly and the Iraqi Central Bureau of Statistics in addition to the published reports, periodicals, information and data obtained by the researcher through the official websites, and the statistical package (SPSS) was used to reach the results of the research that summarized a set of conclusions and recommendations, most notably that lease financing is an additional opportunity for medium and small projects It is allowed to make a comparison between lease financing and other loans granted. As for the most prominent recommendations, it was necessary to work on expanding and spreading the culture of lease financing among the Iraqi investors by promoting in all media outlets. L or through participation in international and local economic seminars and workshops, as well as "the adoption of international accounting standards in accounting treatments for lease financing in Iraq.

Accounting measurement methods have Multiply, Which Translated the financial events over time and in order to unify these methods in the form of agreed models. The (IFRS) has been concerned in supporting measurement methods by providing a measure achieving of Relevance, and Faithful Re Representation and improves transparency in financial reporting. It aims of the Research is to clarify the impact of applying measurement at fair value in achieving financial reporting transparency and its applicability in the Iraqi companies. The importance of the research Returns from the importance of measurement at fair value as a subject of modern topics and measurement. The research was based on the Hypothesis that the application of measurement at fair value of that measurement in the financial statements improves a high level of transparency of financial reporting. This is achieved by comparing the measurement application at fair value In the research sample (Commercial Bank of Iraq and Trade Bank of Iraq) with the application of historical cost measurement, the level of transparency in the financial statements was increased. The most important results were obtained. The level of transparency of the financial statements when Selection the measurement at fair value is Height than the level of transparency when Selection the measurement at Historical cost, and fair value measurement improves compared to the financial statements of various financial units being supported by the application of international accounting standards and financial reporting, and the basis of differentiation between them and the measurement of historical cost is to achieve the The required saucepan of Relevance and Faithful Re Representation The most important thing that the researchers recommend is that applying the measurement at a fair value provides a higher level of transparency compared to the measurement according to the historical cost and according to the scale of (S&P), and measuring the transparency of financial reporting according to the global standard (S&P) or adopting an Iraqi index that fits with the Iraqi environment annually from a body Securities help serve the requirements of investors.

The administration is entrusted with performing public services that individuals may not be able to perform, so the law gives it an advantage to carry out these actions and behaviors, and during the administration’s performance of its work through its subordinates, it may cause harm to others, even if its acts are legitimate as well as unintentional, meaning that it does not intentionally harm others, and the administration may err through the actions of its subordinates Here, it has a legal obligation, which is to compensate those affected by these acts, whether there is a mistake or not, as the administration bears its civil responsibility and compensates those affected as it is responsible for the actions of others from its subordinates. There is, and the positive civil law tried to keep pace with the Sharia, as it specified civil liability for the actions and actions of the administration, but it set conditions that the aggrieved may be unable to prove.

This research aims to show the role of organizational Identification in enhancing the Readiness for change, based on the views of a sample of college staff at the University of Karbala through the use of analytical research methodology. A total of 290 questionnaires were distributed to the staff of the college of the University of Karbala. 186 questionnaires were retrieved, of which 281 were valid for statistical analysis with a response rate of 97%. After the statistical analysis of the data was done using a set of statistical methods available in the statistical programs (SPSS v.23) and (AMOS v.20)The results of the statistical analysis of the responses of the research sample showed that the staff of the college of Karbala University site of the research shows great interest in organizational Identification as an important factor and influential in the process of enhancing the Readiness for change,and this is evidenced by the existence of a correlation and direct impact of statistical significance between organizational Identification and the Readiness for change. The research also reached a set of recommendations, the most important of which is that the management of the organization of the research sample is constantly interested in identifying the needs and desires of the workers and working to provide them as much as possible because this will increase their interaction within the organization and harmony with the functions they perform as they have a desire to stay in the work they do. Increases the level of their skills, expertise and abilities and this all working to improve the performance of the organization and raise the efficiency of work in it.

This research addressed the role which play knowledge management practices in the service quality, the higher dynamic in market condition and level of consumer's taste push the business organizations to importance in achieve the differences in it's products design as compared with rival's product.the problem's research expressed in questions about range of effect play knowledge management practices and it's dimensions in service quality, simple from workers in tourism hotels within first class in kerbala holy and alnajaf alashraf city, the research aims to achieve some of goals according to the main and sub hypothesis, and used questionnaire to collect data and information about this simple, which distributed on simple formulate in (160) persons included staff)service providers, division manager and department manager who works in this hotels, and for process this data used several statistical methods and represented by a factor of linear correlation of pearson (pearson correlation) as well as linear regression.
The statistical methods shown a number of results from the most prominent is having a significant effect between knowledge management practices and quality service. In the light of discussion the results showed the big importance to between knowledge management practices and quality service concept, this will need more care from the hotels in knowledge management practices because it's role in service quality

The study and analysis of the Iraqi balance of payments is an essential necessity for the purpose of identifying the imbalances that afflicted the Iraqi economy and that led to the deficit and the imbalance in this balance, as it reflects the structure and composition of the national economy in terms of strength and weakness, as the imbalance in the Iraqi balance of payments was a result of the conditions experienced by the country In the nineties and the following decade, represented by the second Gulf War and the imposition of an economic blockade, and after that the occupation of Iraq in 2003, which led to a significant deterioration in all economic systems in general.

The Iraqi Economy Witnessed Exceptional Circumstances In The Past Decades Of Wars And Then An Economic Blockade That Lasted For More Than A Decade, Which Is Reflected In The Decline Of All Economic Indicators. Policies Achieved Runaway Inflation, And Chronic Deficits.
Therefore, The Study Aims To Study The External Public Dept. And Its Relationship To Financial Sustainability In The Iraqi Economy, The Impact Of External Public Dept. On Financial Sustainability, Analysis Of The Relationship Between Macroeconomic Variables And Financial Sustainability,Analysis Of Financial Sustainability Indicators And Provide A Future View To Achieve Financial Sustainability in Iraq And For This The Research Department To Two Topics,The First Topic Dealt With The Theoretical Framework For Public Debt And Financial Sustainability While The Second Topic Dealt With Measuring The Relationship Between Financial Sustainability, Gross Domestic Product And Exports,The State Of The Budget And The Parallel Exchange Rate The Specimen Self-Regression To Slow Distributor (ARDL).
As For After 2003, In Light Of The Increasing Oil Revenues And Economic Openness To The Outside World, We Did Not See Any Change In The Reality Of The Iraqi Economy, But The Rentier Nature Depend And There Were No Directions For The Public Authorities To Draw Their Economic Policies That Aim To Address The Structural Imbalances To Rebuild The Destroyed Economic Structure And Keep The Economy Away From The Impact Of Internal And External Shocks.

The research was interested in assessing the economic performance of the concentrated sulfuric acid plant, which is located between the Musayyib District Center and the Indian side of the dam, and it belongs administratively to the- AlHindiya dam, which is part of the Babil Governorate. The concentrated sulfuric acid plant has two types of acid, the concentrated and dilute acid that is used in the manufacture of fertilizers, dyeing materials, iron and other minerals. It is also used in the manufacture of dyes and medicines, the leather industry, and car batteries. A set of criteria that are used in performance evaluation such as (the standard of production capacity, the standard of productivity, return on capital, the value added standard, the degree of manufacturing standard, the standard of the degree of technology used, the standard of marketing efficiency, the standard of cost of sales, the standard of the ratio of salaries and wages to value added).
The results showed that the concentrated sulfuric acid plant had succeeded in some tests and failed in others. The research reached a number of conclusions and recommendations that would overcome the weaknesses and strengths of the plant as well as enhance and raise competitiveness.

The importance of research lies in the importance of the accountant in the unit (the institution), the accountant is considered as a central processing unit as it works to convert economic events into accounting numbers, as well as being the first attempt in which to address the accountants and the pressures they are exposed to. The research aims to know the role of external auditing in enhancing the performance of accountants and reducing the Stressors they are exposed to by departments to cover their illegal practices sometimes in the implementation of the general budget.. To achieve the goals of the research a descriptive approach has been taken to suit the nature of the subject of the research A questionnaire of 28 paragraphs was designed as a tool to collect data. The research found that: the absence or weakness of objective criteria helped Stressor the accountants, that the audit reports reveal the aspects of manipulation and administrative pressure in an accurate and frank manner. The researchers recommended that: Unions should take their important role in protecting accountants and assisting them in performing their tasks objectively. The audit reports that demonstrate manipulations and administrative pressures must be strengthened in an accurate and frank way to reduce the Stressors on accountants.

The present study aimed to test the relationship between transformational leadership (independent variable) and positive psychological capital (defendant variable) for a sample of employees of the Directorate General of Education in the province of Babylon based on a fundamental problem identified through a number of questions, the most. effact size of which is the impact of the variable Transformational Leadership) in Positive Psychological Capital? In the Directorate General of Education in Babylon? The descriptive analytical method was used to obtain, display and analyze information. The questionnaire was the main tool for collecting information for a sample of 175 employees from different administrative levels. A number of statistical methods were used, including arithmetic mean, standard deviation, correlation coefficient (Pearson) and simple and multiple regression to test interactive relationships. These methods were used by statistical program (SPSS V, 23). Babel's education has a high level of transformational leadership behaviors which are reflected in the promotion of positive psychological capital. Based on these conclusions, a number of recommendations were made.

The study aimed to demonstrate the role of internal public debt sources resulting from the government budget deficit that may occur to it as a result of economic, social and political conditions, and to measure the extent of their impact on the size of bank deposits, as the study used a set of statistical analyzes and tests using financial and statistical programs SPSSv.23 and EXCEL, The study included the sources of internal public debt in Iraq for the years 2006-2019, The study reached a set of conclusions according to which the financial authority in Iraq relied on treasury transfers at commercial banks as one of the most important sources of internal public debt in 2016, and this may be due to the fact that military operations against ISIS were at their peak, prompting banks to invest in a risk-free return And represented by the treasury transfers, and the government directs towards financing the internal public debt by selling discounted transfers by the Central Bank for the years 2017, 2018 and 2019, making them the largest contribution in terms of volume of funding compared to the rest of the sources of financing the internal public debt, The study concluded with a set of recommendations among them, the state should work to activate the productive and economic sectors and not rely on oil as a main source of the economy because in the event of low oil prices, it will face a real problem and thus will find itself compelled to resort to public debt (internal and external), which leads to exacerbation Debt is thus difficult to pay, and the Ministry of Finance is able to form an independent body to manage internal public debt with its mission (supervision, regulation, planning, and oversight) and then provide appropriate solutions to solve the budget deficit problem by activating the government investment side and finding sources New revenue.

Activating sustainability standards achieves a set of positive material and social returns for the company, as well as contributing to gaining customer confidence and enhancing the value of the product for customers, and thus the research aims to study the possibility of applying the sustainability standard NR0401 construction materials in Karbala Cement Factory and show the importance of dimensions of sustainability and its impact in the laboratory As the construction materials standard is one of the standards issued by the SASB Council, these standards provide companies with standardized accounting standards to take into account performance in sustainability issues at the industry level, and when disclosing sustainability issues.
The researcher has reached a number of conclusions, the most important of which is that following the sustainability accounting standards provides a company with very important disclosures in the aspects of sustainability (environmental, social, economic and governance), that the application of the sustainability standard is an attempt to limit the effects of laboratories that raise pollutants with different effects to achieve the dimensions of sustainability

Income Smoothing practices are dangerous practices in large part to the appropriateness of accounting information and their sincere representation of the reality of the company's business, so it is necessary to follow certain methods to ensure this, and to find out whether or not such practices are practiced, the specialists relied on a mathematical method that depends on the possibilities, which is the Benford Law As this law applies in the field of accounting and auditing to uncover the possibilities of tampering with information and leaving it out of certain standard possibilities, the research aims to apply this law to ensure that the companies in the research sample that are likely to perform Income Smoothing practices have reaped the benefits of this by positive changes to the values of Its shares, and the research reached a set of conclusions, the most important of which is that the phenomenon of introducing income does not clearly affect the value of shares of paved companies and as a result does not affect the value of the company. This is what led the researchers to present a set of recommendations, the most important of which is to expand the understanding and awareness of users of financial data of Income Smoothing practices and their effect in distorting the image of financial data, in addition to urging accountants and auditors to follow auditing and other methods to ensure the integrity and correctness of accounting work and provide guidelines for Relevant authorities and guiding them in their tasks.

It is not easy nor safe to deal with Al-Hallaj’s intrigue biography with all his Sufi and gnostic thoughts and visions that were loaded with meanings and symbols. His personality is complex and it is rare to come across such a grand figure in history.
The researcher might miss the point in some occasions, and this is part of the research process. In Al-Hallaj’s case the researcher is searching through papers and works that did not survive the censorship of authorities that collaborated to hide the truth of Sufism, setting it aside of reform movements and the revolutions against the people of privilege and desires. The anti-sufists were fierce and should not be overlooked.
Although the evidence comes to us scattered, and the signs are weak, but they can be gathered to reveal the reality of Sufism which cost Al-Hallaj his life by being killed and hanged at the doors of the Caliphate.
This research is a rereading of Al-Hallaj regardless of the falsified reports on him.

Language is a reflection of not only one's identity, but also his or her soul and self. This is how the particular use of language can lead to interesting facts about its speakers. The political scene is regarded to be a rich source for investigating the use of language and highlighting the results of such use. Among the different pragmatic notions, the study's main objectives are identifying the types of speech acts issued by a bully, and the types of deixis used in such an exchange. Though children and schools are the first to come to our minds when mentioning the term 'bullying', it can occur in a more mature environment. From here, the study sees the possibility in investigating "bullying" as a linguistic phenomenon by which people serve certain purposes and not only a life style or a behaviour.
To fulfil the aims of the study, the researcher devises an eclectic model. The data for this study include five selected tweets by Donald Trump targeting his opponent, Hillary Clinton, during their running for Presidency in 2016. The study hypothesizes that (a) a political bully depends on directive and representative speech acts in a bullying exchange, (b) the speech acts are regarded as ironic in most cases, and (c) a political bully tends to use person deixis more often. The selected data is analyzed in terms of an analytical pragmatic framework and the results are statistically calculated by the percentage equation.

Lots of scholars try to trace the Arab literary impact on the European literatures, especially the English one. However, it won't be an easy task to trace such an impact in the course of English literature unless you follow the ways that came through. The ways that Arab literature left its impact were through the French literature and Italian one. This study tries to approach the Arab literary elements which transmitted to English literature, in particular, Geoffrey Chaucer's masterpiece (Canterbury Tales). Chaucer had used some Arab elements like 'courtly love' and 'narrative technique' in his works. The study primarily focuses on the Arab literary impact on Chaucer's work owing to his importance in the English literature that comes from his originality and innovation in English literature where is often called the father of the English Literature. Moreover, the study sheds light on a historical tour to reveal the stages of transmitting to the Arab literary characteristics that flourished in Spain to the rest of European literatures, especially the English one.