journal of kufa studies center

This study examines whether external government debt affects Iraq's economic growth due to the accumulated debt burden and the impact of debt. The study sample included financial data and reports on Iraq's economic growth relative to GDP, in addition to total external indebtedness relative to GDP, in addition to servicing external debt to exports in Iraq between the years 2004 and 2018. E-views using the Panel-Data analysis system, through following several methods and standard statistical tests, namely: descriptive statistics, correlation coefficients, self-correlation study, variance heterogeneity study, time series dormancy test, co-integration test, and multiple linear regression. The researcher reached several conclusions, most notably that Iraq's external debt negatively affects economic growth. The study made a number of recommendations, including: Channeling a large part of the external debt to the industrial and production sector to boost industry and increase economic growth.

In Iraq, the indicators of economic freedom do not have an acceptable level, as it is classified as a "weak economic freedom" as a result of the weak rule of law, administrative and financial corruption, and state interference in economic activity, because Iraq is a rentier state, weak organizational efficiency, chaos of openness to the outside world, and weak investment protection..... Etc. However, indicators of economic freedom have not been clear about the role of the private sector in Iraq because it depends on oil exports, while it may have a clear impact if Iraq's economy is diversified.
These reasons led to the deterioration of economic freedom in Iraq, which made it rank behind in the economic freedom index, all of which reflected negatively on the non-oil external sector in particular. In order to activate economic freedom to stimulate the external sector in Iraq, it is necessary to effectively shift towards a market economy, improve the level of security and economic stability, establish free zones and investment zones, and implement realistic and effective reform programs.

The research dealt with the study of the role of organizational justice in reducing retaliatory behavior, and the research problem was to increase the impact of the absence of organizational justice on the reactions and behaviors of individuals, and therefore it greatly affects their performance, and due to this, the lack of application of organizational justice by managers in organizations can result in some negative behaviors in the workplace to express the rejection of injustice, and one of these behaviors is revenge behavior. These variables have been studied to try to reduce or eliminate this phenomenon. The research aims to determine the relationship between organizational justice and the reduction of retaliatory behavior, by testing and measuring the impact of organizational justice in reducing retaliatory behavior, and the study was applied to a sample of (82) individuals working at Al-Hakim General Hospital, and the data were collected by distributing the questionnaire to them, and the data were analyzed through the SPSS statistical program. V23, the research reached the most important conclusions, including that the application of organizational justice in its multiple dimensions has a great impact on reducing the retaliatory behaviors of employees, and the researchers also recommended a set of recommendations, most notably the need to pay attention to organizational justice procedures, especially the category of administrators because they are the most aware of justice, through the subject of the system of wages, incentives and rewards obtained by employees, and linking them to the size of their previous experiences, scientific qualifications, and distributing burdens, duties and job responsibilities fairly and appropriately among All employees.

The critic Dr. Mohammed Abdul Rahim Kafoud is considered a pioneer of the literary criticism movement in Qatar, through critical studies that have extended since the seventies of the last century until now, and he has had a great impact on fiction, fiction, theater and critical criticism at the level of Qatari, Gulf and Arabic literature. From the perspective of contextual criticism, his critical studies in these various literary fields are considered pioneers in Qatari literature. Starting from the establishment of the Qatari critical movement in story, short, novel, poetry, theater, and criticism, and ending with his intellectual and cultural studies These efforts were represented in his pioneering critical studies, including but not limited to: " Modern Qatari Literature: Modern Literary Criticism in the Arabian Gulf", and the Diwan of "Ahmed Yousef Al-Jaber: A Study and Investigation", and these works were published in the early eighties of the last century, and then his other critical studies followed, such as: "Social Issues in the Qatari Theater" in 1991, "Studies in Contemporary Arabic Poetry in the Gulf" in 1994, and "The Beginnings of Literary Criticism" In the Gulf" (1995), "The Short Story in Qatar: Origin and Development" (1996), "The Problem of Arab Culture between Originality and Modernity" (1996), "Tolerance in Islamic Culture" (2003), and "Theater in Qatar: Origin and Experience" (2008), and his critical studies have continued to this day.
The critic Noura Al-Saad is also one of the most prominent Qatari women writers in the creative and critical process, and is considered an extension of the advanced critical and cultural movement in Qatar in recent decades since the end of the eighties until now, as she published her short story collection "The Newspaper Seller" in 1989, then published a study entitled "Abdul Rahman Munif's Experiment in the Cities of Salt" in 2005, "Voices of Silence" which are articles in the story and novel in 2005, and "The Sun in My Trace" in 2007, which is an essay in poetry and criticism, and her collection of short stories. Paranoia" in 2013, and her fictional and critical works have continued to this day, and then the study revolves around two axes.
• First: Dr. Mohamed Kafoud and the Contextual Critical Vision of the Pioneer Generation
• Second: Noura Al-Saad and the Cultural Critical Vision of the Second Generation

In writing this research, the researcher has followed the descriptive-explanatory method, as he dealt with the two tools, and the wow of Sayyid Tabataba'i in his interpretation of the balance, and how he liked, permitted, and tolerated in directing his grammatical issues, and these issues are: the preference of the coming of something interrogative over the meaning of negation, the weighting of the coming of something connected to the negation, or interrogative or infinitive, the weighting of the coming of something connected to being a source, the preference of the coming of something that is connected to the meaning of the conjunctive, and the weighting of the coming of something connected to the fact that it is interrogative, and the weight of the meaning of affection In the waw on the meaning of appeal, and the preponderance of the coming of the waw to the state instead of being an emotion, and the weighting of the fact that the waw is included in the sentence of the adjective as an affirmation instead of being the eight waw, and the weighting of the coming of the waw to the oath rather than being an emotion.

The research dealt with the views of Al-Nisaburi on the integration of those who are close to him, mentioning the opinions of his predecessors so that it becomes clear that he agrees with some of them and disagrees with others, and mentions the opinions of the hadiths, so he dealt with the definition of the integration of the close ones, and divided into axes, the first dealt with the rulings of the sounds of the throat, the second the rulings of the sounds of the mouth, and the third the rulings of the sounds of the lip.

The topic of the research that was named (Educational Issues in the Thought of Imam Sadiq (AS) as an analytical and historical study is of great importance in knowing who the Imam was in those humble lines, and the research study contained an introduction with a preamble hoping to be worthy of the position of the founder of the Ja'fari school of thought, peace be upon him, and then it spoke with a preface that contained the emergence of the Imam, his lineage and his blessed affiliation with two researchers. The first topic talked about his intellectual and educational methodology, while the second topic talked about the educational influences at the end of the Umayyad era and the beginning of the Abbasid era and what happened to him during the rule of Al-Mansur Al-Dawaniqi until his martyrdom (AS), where I ended with the most important findings through a conclusion of the research topic with a list of the most important sources and references that I relied on, and I do not hide that the sources are about the fragrant biography of the Ahl al-Bayt (AS).

The Sailors' Revolution broke out on October 28, 1918 after the German commander issued an order for the participation of the German fleet in attacking the British fleet, and the revolution was a spontaneous act in which German soldiers and sailors participated, and then expanded to include the port of Kiel and the German states, and the labor parties and unions worked to invest the result of the revolution in their favor, and the revolution had various practical results, the most important of which was the fall of the German Tsarism and the flight of Tsar William II to the Netherlands, and one of the most important results of the revolution was the prelude to the communist Spartacus Revolution in Germany, and the establishment of the German Weimar Republic, while one of the most important reasons for the revolution was the defeat of Germany in all forms, especially the economy, and its impact on German society and its impact on German sailors and soldiers, as well as the spread of socialist ideas under the influence of the Russian Revolution in 1917.

The importance of studying these effects lies in the fact that the postponement of the criminal case can often have dual effects, as it prevents the consideration of the criminal case during the adjournment period, while it ensures the transfer of the criminal case to a session Therefore, the purpose of examining these effects is to clarify the position of procedural penal legislation on regulating them and minimizing their consequences in a way that achieves the public and private interest at the same time and creates a state of balance between what contradicts them.

The study dealt with the variation of the evaporation values of possible transpiration calculated according to the modified Penman-Monteith equation (FAO) spatially and temporally and its effect on the water needs of the sunflower crop in Iraq and for the purpose of determining the extent of the relationship between the values of evaporation - possible transpiration and the water needs of the sunflower crop, the consumption and water requirement as well as the water losses of the crop were calculated. There may be spatial variation between the parts of the study area, and in general, the values of evaporation – annual possible transpiration decrease in the direction from south to north as a result of the change in the values of the factors affecting evaporation-transpiration, as well as the effect of geographical and astronomical location, the difference in the angle of fall of solar radiation, the height of the station, and other influencing factors. The study concluded that the average values of water requirement of the sunflower crop in the study area is about (1393 mm) and these values varied spatially. The northern stations recorded the lowest values which reached (978 mm) in Mosul station, and gradually increased in the central and southern stations, where the values of water requirement reached 1705 mm in Nasiriyah and Basra stations, and the water losses of the sunflower crop reached (574 mm), which represents 70% of the water consumption values of the crop during the growing season, which is (819 mm).

Most countries of the world seek to develop their economic, social and service reality by achieving a number of reforms and improvements in their approved financial, accounting and administrative systems in a way that keeps pace with continuous developments and the optimal use of available resources. At the same time, the governments of some countries, especially developing countries, suffer from many criticisms as a result of their mismanagement in distributing the country's resources in programs and services that benefit the people in a fair and appropriate manner.
In view of the importance and sensitivity of this subject, especially in light of the financial, economic and political crises that the country is going through during the last decades and the present time, this study came to study, analyze and evaluate the method of preparing the general budget for government units in general and for Iraqi universities in particular, and to identify the most prominent weaknesses, problems they suffer from, and their consequences.

There is no doubt that the Qur'anic words include high special contents that are not included in a book other than the Holy Qur'an, and in order to shed light on the connotations of these words, studies of Qur'anic words have been carried out through which some divine goals and purposes are identified behind the use of a certain word in a place in the Qur'anic text, and this research is only one of those attempts. In two papers preceded by an introduction, he has tried to show the effect of Qur'anic usage in converting some of the meanings of words from The central linguistic semantics to another semantic path, so he studied the word "increase" and its semantic expansion in the first topic, and its fluctuation between truth and metaphor in the second topic, and he came up with results in this field.

The credit rating of banks is one of the most important types of credit ratings provided by credit rating agencies, and the credit rating score of banks expresses the opinion of the credit rating agency on the extent to which the bank can enter into financial difficulties, and therefore the extent of its need for financial support and assistance in the future, so this research came to show the nature of the effect between the credit rating, granting loans and attracting deposits, as well as analyzing the credit rating scores obtained by the bank from Fitch during the years (2009-2018) and how The research came with a set of conclusions, the most important of which is that there is a significant effect relationship between credit rating, deposits and loans at a significant level (0.05).

This research was concerned with the study of (Educational Systems for Artistic Monuments at the University of Kufa after 2003) and included four chapters, the first chapter specialized in the research problem and was represented in the question about: What are the educational systems for artistic monuments at the University of Kufa after 2003?, while the goal of the research was to define the educational systems of artistic monuments at the University of Kufa after 2003. While the limits of the study dealt with the artistic monuments at the University of Kufa, for the period between (2003-2019). As for the theoretical framework, it included two topics, the first topic dealt with the concept of the educational system, while the second topic dealt with artistic monuments, and reviewed previous studies, and at the end of the theoretical framework, the two researchers reached a set of indicators. As for the research procedures, they represent: the research community and included the artistic monuments at the University of Kufa, for the period between 2003-2019, and the research sample in which the artistic works located in the complex of colleges affiliated to the University of Kufa were selected and determined The entire research community due to the small size of the community, which amounts to (2) models, as for the research methodology, the researchers adopted the descriptive method with the method of content analysis, and the research tool The researchers relied on the results of the theoretical framework as a research tool, while the fourth chapter included the results of the research, the most important of which are: achieving some artistic achievements in cultural communication and conveyors of heritage through Tanas Direct and indirect and inspired by the cultural heritage with contemporary visions in terms of organizing the elements of artistic composition to achieve an artistic vision in the formulation of the visual aesthetic discourse, and then the conclusions, sources and references.

It should be noted that the Jewish heritage expressed this idea and mentioned various qualities for the waiter and tried to apply them to many personalities, as mentioned by traditional and modern sources, but they did not fully apply, in addition to the unfulfilled prophecies mentioned in the Bible. In this research, we aim to highlight the Hebrew meaning of what is expected in the Old Testament, and the methods that express its characteristics in the biblical texts and analyze them rhetorically and grammatically.
First: The Hebrew meaning of the waiter in the Hebrew language.
Second: Promise and good news of what is expected in the Old Testament.
Third: The way of expressing what is expected in the Old Testament by mentioning its attributes.

The research dealt with a balance between the two lamentation poems (I Believed in Al-Hussein) by the Iraqi poet Muhammad Mahdi Al-Jawahiri, and (In the Rehab of Al-Hussein) by the Iraqi poet Abdul Razzaq Abdul Wahid, and these two poets lived in the same time, and they recited their poems in one place, (Karbala) on two different dates. We shed light on the study of their poems in terms of style and language to identify the similarities and differences between the two poets in their style and poetic language, where we deduced the most prominent styles in the two poems from our study of the poem's sea, rhyme and familiarity We have also deduced the most prominent linguistic phenomena used in the two poems from nouns, verbs and letters to serve as a simple statistic that shows how to employ these factors to serve the desired poetic purpose .

The phenomenon of informal housing has accompanied the development of the city since the nineteenth century, especially after the Second World War, due to the significant increase in income and the continued increase in new housing to provide housing needs for new families, who left the traditional life of living with their families. These cases appeared clearly in Western cities during and after the Industrial Revolution, but this problem exacerbated until it reached the third world countries in the 1950s, thus becoming a global problem. Attention by researchers in all their specializations. In the mid-1950s and early 1960s, the migration of the population in third world countries from rural to urban areas increased dramatically, leading to the large inflation of cities and the expansion of the area of random irregularities.
Perhaps the problem of informal housing is one of the biggest problems that the city of Baghdad suffers from, as this problem primarily affects the priority need of the human being , which is comfortable and healthy housing, and informal housing constitutes a major and specific obstacle to the implementation of many strategic plans of the city in its backyard.

The research aims to define the urban structure and its structural characteristics and find a relationship between the spatial structure of the urban structure and the spatial behavior of individuals , where when the comprehensive or local structural characteristics of the urban structure change, it will affect the individual's perception of the urban space and then his behavior changes in it, and the study area was chosen Al-Mansour Main Street (Al-Mansour Mall Street) because of the changes that have occurred in its urban structure that affected the structural characteristics of the street and the impact on the spatial behavior of the recipient, the structure analysis was adopted. By the rules of space syntax analysis and the analysis of space behavior through observation and analysis by the researcher.

Iraq shares with Iran a group of tributaries and rivers that feed the Tigris River, where the countries of the upper river basin (Turkey and Iran) have carried out many irrigation projects and dams to store water, which affects Iraq's water supply in quantity and quality, without taking into account Iraq's rights as a country that is a coastal country with them, and as a result of Iraq's weak control over its surface waters, it has faced serious and direct threats that include most of its economic activities, represented by the decrease in the productivity of agricultural tenure and the shrinking of the area of irrigated lands, in addition to the deterioration of industry and trade and a complete halt Most of the factories and factories that move the wheel of life, while Iran's various exports to Iraq have been taking up a lot of space, making Iraq economically dependent on Iran.

No one disagrees that the reports and financial statements issued by the companies at the end of the accounting period represent the main concern of the parties directly and indirectly with these companies, and with it the concern about the validity and integrity of these data even after it has been audited, especially after the great difficulties faced by the audit companies after the collapses and scandals about the collusion of some of the world's largest audit firms in manipulating the contents of the financial statements of some companies such as Enron Energy and others and the resulting imbalance Confidence in the audit profession, which necessitated the search for other alternatives that restore the prestige and confidence lost in the audit profession, while emphasizing the importance of the auditor's independence without being subjected to any pressures or temptations that affect his integrity and final judgment. Therefore, the idea of joint audit came about, which is based on the audit of the financial statements of a particular economic unit by two or more auditing firms, with their share of legal and joint responsibility for the results reached. Accordingly, the research aims to show the impact of joint audit on the auditor's independence when carrying out joint audit tasks by defining the concept of joint audit, its importance and objectives, as well as explaining the concept of independence in general and the independence of the auditor in particular. A sample of auditors' offices in Iraq and the Arab world was selected to show the extent of the impact of joint audit on the independence of auditors by designing a questionnaire form and distributing it to the research community and sampled it electronically due to the results of the outbreak of the Corona virus and the difficulty of direct communication with the researchers. The research reached many conclusions and recommendations, which can be clarified as follows:
1. The majority of the study sample members agreed that there is a positive relationship and effect of joint auditing on the independence of auditors with a percentage of (96.75%) and an arithmetic mean of (2.902%) of the scale used in the questionnaire.
2. There is a positive correlation and a significant correlation between joint auditing and audit independence, with a simple correlation coefficient (0.632).
The researchers recommend that the idea of joint audit should be generalized to audit the financial statements of joint stock companies at the country level, as it has a positive impact on improving the quality of the audit process.