journal of kufa studies center

The study entitled "The Use of Some Quantitative Methods in Predicting Financial Default for the Corporate and Investment Sectors" aims to identify the most important factors that lead to financial distress and determine how financial distress can be predicted, as well as to make a comparison between the quantitative methods represented by the method of discriminant analysis and the method of logistic regression in order to know the work of each model in forecasting under the influence of the different characteristics and qualities of the data used. The study population and sample consist of all financial investment companies invested and listed on the Iraq Stock Exchange from (1/1/2005 to 31/12/2019), which are (4) investment companies, and the research came out with a set of conclusions and recommendations, the most important of which showed that the results of the logistic analysis match the actual situation of all the investment companies studied and that the forecast error was implied, i.e., the model error in forecasting was in the study years for some investment companies. As for the most important results shown by the method of logistic analysis, we suggest that investment companies use it and adapt its working conditions to suit the work of investment companies in Iraq .

This research deals with a descriptive-analytical study of the inputs and outputs of the General Company for Agricultural Supplies for the period 2004-2019, including assets, expenses, revenues and profits, relying on the data issued by the company from the planning, accounts, marketing, commercial, and administrative departments, in addition to the reports of the National Audit Office, as well as the interviews conducted by the researcher with the concerned authorities and related persons. The total was 614942302104 Iraqi Dinars (six hundred and fourteen billion nine hundred and forty-two million three hundred and two thousand one hundred and four Iraqi Dinars), the highest profit margin in 2006 was 113045918223 Iraqi Dinars and the highest percentage of development in profit with the base year was 329,027% for the base year, while the company suffered from a deficit of 10625860280 Iraqi Dinars in 2015 and in the same year the lowest percentage of profit development for the base year 2004 by -140,327%, while the highest margin for total profit was in 2010 with 59.26% and the lowest rate was in 2015 by -8,406%, and if we move to return on assets, the highest percentage was in 2005 by 12.67% with a development rate of 341.74%, while the year 2015 witnessed the worst rate of -0.84% and a rate of development with the base year decreased to 129,217%. As for the return on equity, it also reached its highest rate in 2005 by 105,774% and decreased to the lowest value in 2015 by -11,128%.While the total income of the current activity for the years under study was JD 2456970276934, its highest value in 2019 was JD 292319780523 with a growth rate of 195.8%, while the lowest value of those revenues was in 2014, where it reached JD 78271387483 with a year of development compared to the base year 2004, which amounted to -20.8%. The company's total assets reached its highest value in 2018.With regard to the inventory turnover rate, the highest rate witnessed in 2006 by 2.6 was offset by the lowest average inventory holding period of 144 days, and the lowest turnover rate was in 2018 by 0.45, offset by the highest average inventory holding period of 800 days.782569009819 1480395193331 The average collection period was the best indicator in 2006 with 659 days, while the weakest was in 2017 with 1825 days. If we look at the turnover rate of fixed assets, it achieved the highest percentage in 2005 with 79,757 and the lowest percentage was in 2014 at 5,523. The total asset turnover rate was the highest in 2006 at 0.25 and the year 2014 witnessed the lowest turnover of those assets at 0.067. Finally, the indebtedness ratios had a share of this analysis, as the company reached its highest percentage in 2004 with 0.937 and its best index was in 2007 with 0.86, and with regard to the debt to equity ratios, it reached its highest value in 2004 with 14,821 and achieved its lowest value in 2007 by 6,097.

The research aimed to identify the nature of the impact of strategic balance in its dimensions represented by (information technology, employees, internal processes, and insured "customers") in reducing the strategic drift in its dimensions represented by (lack of strategic planning, limited focus on the external environment, resistance to change, and deterioration of performance) in the National Insurance Company. Due to the importance of the expected results, the researchers adopted the questionnaire as a tool to collect data from the (64) members of the research community. The statistical program (SPSS) was used to calculate (weighted mean of the calculation, standard deviation, coefficient of difference, regression coefficient, test F, coefficient of determination R2, and test X2), and the most prominent results of the research were:
There is an effect of strategic balance in reducing strategic drift (34%), and the results showed that there were no significant differences in the respondents' answers about the questionnaire items according to the personal and functional variables represented by (age, job location, and number of years of service).

This study sought to predict the risk of the shares of institutions listed on the stock exchanges, and the study was conducted in a number of institutions listed on the Saudi Stock Exchange, and the study sample included (5) institutions listed on the Saudi Stock Exchange, and the daily observations of the closing prices of the shares of the study sample were taken for the period (2013-2021). The study started from a problem that most investors in the capital markets suffer from, which is the state of uncertainty or unpredictability of the risks of securities, which is still a matter of controversy from The number of models used and the many methods of technical analysis, in addition to being one of the important topics to rationalize investors in making the optimal investment decision. Hence, the study sought to achieve a number of goals, the most prominent of which was the application of Box-Jenkins' prediction models for time series, and to know the best possible model to predict the risks of securities, as well as to help investors make the best investment decision by removing or reducing uncertainty about the future.
For the purpose of achieving the objectives of the study, main hypotheses were formulated based on the study problem, and the data were extracted, tested, and the appropriate models were reached using (Excel) and statistical program (Gretl). The study reached a set of conclusions, perhaps the most important of which is that the Box-Jenkins models are able to predict the data series of yield variables (R) in the Saudi stock market after making the data series stable relative to the arithmetic mean and variance. The study concluded with a set of recommendations, the most important of which is urging investors to rely on the models reached to predict risk to help them make the optimal investment decision and develop future plans that would maximize the value of their investment portfolios.

Individuals are obliged to respect and implement judicial decisions, and if they do not do so, the public authorities will force them to do so, but who compels the administration to respect and implement judicial decisions, which is a public authority?
The research aims to study the authority of judicial decisions in general and administrative judicial decisions in particular, and to study the solutions that have been put forward to solve the problem of the administration's refusal to apply judicial decisions.
The study relied on the analytical method to analyze the relevant legal texts. It also relied on the inductive method with regard to judicial decisions on this subject to derive the principles on which the judge relies in this field. In addition to the above, this study adopted a comparative approach in order to shed light on the solutions reached by the legal systems in the comparative study countries in the subject of the study.

Through our treatment of the research topic entitled "Turkish Foreign Policy Towards Regional Crises after 2014 and the Gulf-Qatar Crisis as a Model " , it can be said that regional variables have greatly affected Turkish foreign policy, through which it has played a pivotal regional role .
By addressing many regional and international issues, indications indicate that Turkey enjoys a unique geographical location, as it is unique in being the confluence of the continents of Asia and Europe, and it is almost a geographical convergence zone, in which the sides of the two continents converge and its territories spread between maritime spaces, as it overlooks the Mediterranean Sea, controls the Sea of Marmara, overlooks the Black Sea (Bosphorus and Dardanelles Straits) and disputes control with Greece on the Aegean Sea, and Turkey is described as a central country With multiple regional identities that cannot be limited to a single characteristic, Turkey's diverse regional composition gives it the ability to maneuver in many regions around the world at once, including its regional surroundings, so the Middle East region is and still is, the most influential environment in drawing its foreign policy strategy, due to the events that helped it to play a regional role, and seek to control the areas of influence in its regional neighborhood, as the conflict in Syria was the turning point The main aspect of the behavior of Turkey's foreign policy, as it has moved from the policy of zeroing problems to engaging in them, driven by considerations of achieving its national interests and protecting its national security, as Turkey today represents an authentic party in its regional regions.

This study revealed to us the extent of interaction and interaction between Christians and the Sassanid state, relying on one of the most important sources of Christian literature, which is the Sa'dari history, whose anonymous author intended to show the image of his Nestorian doctrine in terms of its church, history, impact and relationship with the state in which it originated, and we can see this from the historical structure of the book, through which it is clear that the Church of the East adopted the Nestorian doctrine that appeared in the fifth century AD as a result of the sectarian disagreements and divisions about the nature of Christ (peace be upon him), and began. Nestoria finds a suitable ground for growth and spread within the territory of the Sassanid state, which was helped by two factors :
The first is the religious consensus on the correct faith between the Church of the Orient and the Nestoria .
The second is the continuous political enmity between the Sassanid and Roman states, where King Fairuz (457-484 AD) supported the spread of Nestorian because it was contrary to the doctrine that prevailed in Rome.

The Iraqi Chronicle is the first official newspaper published in Iraq on December 8, 1922, and it is the official gazette of the Iraqi state, and one of its most important basic and official documents, as it is the mouth of the government and what it issues in terms of laws, legislations, regulations, instructions, decrees, and orders.
The first issue of the newspaper began with the publication of legislations, official statements, and minutes of the sessions of the House of Representatives, and the notables, and continued until the end of the royal era on July 14, 1958, of which (4178) issues were issued until this date, and then it began with a new issue bearing the number (1) on July 23, 1958, after the establishment of the republican system in Iraq.
The newspaper continued to publish the laws and legislation issued by the Iraqi government despite the different regimes that ruled Iraq, starting from the royal era (1921-1958), to the first republican era (1958-1963), then the second republican era (1963-1968), to the rule of former President Ahmed Hassan al-Bakr (1968-1979) – the subject of our research – until the present time, so that what is published in them becomes effective.
The subject of our research is (The Most Important Legislations and Laws Published in the Iraqi Chronicle Newspaper 1968-1979), through which we shed light on the most important laws and legislations: (political, economic, and social) issued in the year (1968-1979), which were published in the Iraqi Chronicle.

Wine and drink are among the symbolic words that have taken their place in the poetry of Ibn al-Farid and Jalal al-Din al-Rumi, as the meanings of wine and its expressions associated with drinking wine, sugar and the solicitor go in the mind of poets to the true lover, adoration and eternal love, through which they depict the most beautiful poetic images.
The research dealt with several issues, namely: wine in the poetry of Ibn al-Farid and Jalal al-Din al-Rumi, and the common alcoholic contents in the poetry of Ibn al-Faridh and Jalal al-Din al-Rumi.

One of the most important reasons that pushed them to do so, the most famous of which is to preserve the Arabic language from being lost after people moved away from the era of eloquence or the age of protest, and perhaps the biggest challenge that faced the morphologists was the rules of the sources of the abstract triple verb, as they set verbal rules for a number of these sources, such as saying that each source of an action A transgressive triad responds to the construction of a verb, but they collided with a large number of sources that were not expelled in a particular word but they found that these sources were given a function of specific meanings, such as color or

The present research examines the effect of marketing capabilities in its dimensions (market sensibility, brand manageability, and customer relationship management capability) on creative prowess in its dimensions (exploratory creativity and investment creativity). The research sample included (121) managers in private banks in the Middle Euphrates governorates (Diwaniyah, Babil, Najaf, Karbala, and Muthanna). The research relied on the descriptive-analytical method and reliance on the questionnaire in collecting data and information, in addition to relying on a set of statistical methods such as Among them (arithmetic mean, standard deviation, simple correlation coefficient, simple regression, structural modeling equation). The research concluded that there is a significant impact relationship for marketing capabilities in the dimensions of creative prowess, and the research came out with a set of recommendations, the most prominent of which is the need for the banks in the research sample to pay great attention to building their capabilities in the field of sensing, working on the development of a specialized unit in customer relationship management that appears in the organizational structure of each bank, as well as developing their capabilities in the field of brand management, through their focus on the benefit achieved from the services provided and aimed at achieving their creative prowess.

The research aims to clarify the theoretical concepts related to the environmental feasibility study, and the goals of doing it for the project itself and society in general.
The research hypothesis lies in the following question: Does the environmental feasibility study have an impact on reducing the potential risks of establishing some projects that result in health harms to the public health of the community and the environment?, and the extent of its importance for the project among the feasibility studies (financial, legal, economic, etc.).
The researcher followed the descriptive method in analyzing and studying the research concepts, through a theoretical review of them, as well as describing some of his vocabulary in another way based on some practical data.
The research was divided into three topics, the first topic dealt with what the investment project is, the second topic was to explain the theoretical frameworks for feasibility studies, and the third topic was environmental feasibility and its impact on projects.

The research comes to shed light on an important sector of the financial sector, which is the insurance sector, as it focuses on providing a theoretical framework that helps to understand the important foundations and rules on which the concept of risks and returns in the insurance sector is built and based. The research consists of three topics, the first dealt with the linguistic and economic definition of insurance and the characteristics of the insurance contract and its economic and social effects, and the second included the analysis of investments, returns and risks of the companies in the research sample, and was divided into three paragraphs, namely the analysis of the investments and returns of Al-Hamra Insurance Company and the analysis of investments The returns of Dar es Salaam Insurance Company and the risks of insurance companies, while the third topic was devoted to the applied aspect, which was represented in the diagnosis of the impact of the risks exposed to insurance companies on the returns, which will be applied in the insurance sector.

The scope of the principle of legality may be ambiguous in multiple areas and therefore needs research to uncover it. The scope of the research is limited to two extremes of the principle of legality: the first is the principle of legality in ordinary circumstances, and the second is the principle of exceptional circumstances.
The scope of the principle of legitimacy is determined in three places, namely the discretionary power of the administration, exceptional circumstances, and acts of sovereignty, so we will divide the research into an introduction, three topics and a conclusion, and in the first topic we will study the discretionary power of the administration, the second will be devoted to the theory of exceptional circumstances, and in the third we will deal with the acts of sovereignty.

When the recipient realizes the significance of the news reports describing Zayd as "the coming" in the sentence "Zayd came", he will realize the way in which the benefit of speech is achieved, which can be called "understanding the meaning", which ultimately makes the signive function of language of a social nature.
The muttaliqi is like Qutb al-Rahi in the process of communication, and if it were not for him, the mutakalim would not have taken the initiative to speak, according to al-Suhayli (d. 581 AH) when he said: "I know that speech is an adjective that exists in the soul of the mutakallim, which expresses to the speaker about it in a word, a moment or a handwriting, and if it were not for the muktātāb, there would be no need to express it in general in the soul of the muktākīlīm."
Al-Suhaili does not agree with this view, because the two parties of communication are opposites, so the speaker cannot be dispensed with in the presence of the receiver, even if we think and talk to ourselves, we represent two parties of communication that are united in one breath.
On this basis, speech is not only a descriptive speech of the world, but it is a description and change of the world at the same time, so that speech becomes a social activity; therefore, the whole sentence includes three linguistic acts:
The first action is the verbal verb of the speaker.
The second act is the intentional act of the speaker that is realized when pronouncing it.
The third action is the act of influencing by saying, and it appears in the contemplation of the receiver.
In this way, maqam grammar abandons the arbitrary separation between informative sentences and constructive sentences, which are judged by the criterion of (success or failure) in achieving actions through words, rather than the criterion of (truthfulness and falsehood), which makes each sentence – once uttered in some way – at least work with an accomplishment: a verbal act, an act implied in the utterance, and the act of executing the act of being influenced by the saying, by approval, rejection, or postponement.

Grammatical reasons play an important role in the multiplicity of meanings in the Qur'anic text, and some interpreters have employed them for the purpose of expanding the understanding of the text and tracking the possibilities of multiple meanings in it. Al-Zamakhshari is one of the most prominent interpreters who stood at it, explaining through it the appropriate meaning for it in the interpretation of the Qur'anic verse, and these reasons include: the multiplicity of meanings in the letters of meanings, the multiplicity of pronoun references, the multiplicity of syntactic facets, the multiplicity of syntactic objects, the multiplicity of the syntactic object, the multiplicity of the adverb and the adverb to more than one thing, as well as the multiplicity of the adverb and the exception From him.

The Qur'anic texts have emphasized that the Prophet Muhammad is the first teacher, the most complete educator and the best role model, as the Prophet's biography has proven this attribute and great mission, including his employment of the educational methods that every teacher needs from encouraging Muslims to learn, and the way he teaches his companions through wisdom and good advice, because it is related to the realization of The objectives of the Islamic call are to change and build the personality of the Muslim man, and these efforts have resulted in a development in the sciences in terms of content and methodology.

1- As a result of the development of historical writing in the fourth century AH in terms of style and content, and as a result of the existence of fertile material, historiography and its writing became the main occupation and cultural activity of some scholars and not other sciences.
2- The sources of the fourth century AH were considered references for most of the scholars and historians who were helped by these sources to fill in the gaps and gaps of the historical events of the historians of the first three centuries, so we see that the works of the century after the fourth until the beginning of the seventh century AH are works that were characterized by tradition and are not renewed in them.
3- The fourth century AH was no different from the previous centuries in terms of influencing the historian, but what differed in it was that the sectarian persecution and exclusion against the Shiites was reduced until their scholars breathed a sigh of relief, and there was an abundance of literature and the presentation of what was hidden due to the authority.
4- The economic aspect played a distinctive role in enriching the historical and jurisprudential writing of the Shiites in the fourth century AH due to the accumulation of money among some men of this sect, as the authority was forced to attract them and make them ministers, and this led to the revival of writing with Alawite tendencies from both sides, as the Shiite is eager to find such an opportunity, while others found their way to write in accordance with the tendencies of the Shiites, including those who are in power in exchange for obtaining money and prestige Perhaps the best evidence of this is al-Isfahani and al-Tanukhi.
5- The political aspect of the center of the caliphate had a positive impact, so that special schools for Shiites were established in Qom and Baghdad, and the features of competition between these two schools, the Qom News School and the Fundamentalist School in Baghdad, appeared and this led to a significant abundance of scientific activity.
6- The attitudes of some jurists came as a reaction to what some Abbasid caliphs did in dealing with the visit to the grave of Imam Hussein (peace be upon him) through their reliance on some narrations that deepened the ideological aspect of the Imamate despite the difficulty of the sectarian position.
7- One of the most important features of this century is that the historian or jurist was allowed to narrate the hadith and obtain permission without meeting the world and even without writing a license for him, it is not strange that we have seen the historians of the fourth century AH transmitting the hadith as if he had spoken with its narrator, for example, al-Mas'udi says that our narrator Imam Ja'far al-Sadiq (d. 148 AH) did not see it or hear from him directly.
8- The environment occupies the first pillar and the first influence that the historian in particular and the writer in general is influenced by, so the danger of this influence on historical writing is much more than others, in addition to the influence of time, and by this I mean the historical phases that contemporaneously and successively form the general events of historiography, so we find that both the historian, the writer and the scientist have been subjected to these influences to varying degrees.

This study aims to identify the impact of the relationship between internal audit and the audit committee in improving the effectiveness of the internal control structure and shedding light on the literature interested in internal audit and the audit committee. The Audit Committee is one of the main committees of the Board of Directors that works to support the independence of the internal audit function. Internal audit is an evaluation and independent activity that also aims to detect cases of fraud and financial and administrative fraud that occur in the economic institution and work to address them. The researcher collected information through Designing a questionnaire that included three axes and each axis contains ten questions with the aim of answering them through a group of internal auditors and academic accountants . The answers of the study sample members were analyzed using the statistical analysis software SPSS to reach the conclusions and recommendations of the research. A set of conclusions were reached, the most important of which is the existence of a strong and solid internal audit system that enhances the commitment of the employees of the economic institution to the instructions, controls and laws This improves the component of the control environment as well as increases the efficiency of the internal control structure. The most important of these recommendations are the increasing role of the internal audit and the audit committee and relying on the reports prepared by the internal auditor and the audit committee, which would detect financial and administrative errors and violations and provide appropriate solutions for them.

The present study aimed to find out the effectiveness of the (F-A-R) model in acquiring physical concepts and developing mental skills among third grade intermediate students, by verifying the two hypotheses of the study:
- (There is no statistically significant difference at the significance level of (0.05) for the average scores of the students of the experimental group that studied according to the (F-A-R) model and the average scores of the students of the control group who studied in the usual way in acquiring physical concepts).
- (There is no statistically significant difference at the significance level of (0.05) between the average scores of the experimental group ( F-A-R ) model and the average scores of the control group (normal) in mental skills).
The study sample was randomly selected from the students of the third intermediate of Iraq High School affiliated to the Diwaniya Education Center, the governorate center for the academic year (2021-2022) for the second semester, and two divisions were selected with a total of (60) students distributed among (30) students for the experimental group (model) and (30) students for the control group (regular), the two groups (experimental and control) were equal to the variables (chronological age in months, intelligence and previous information), the researcher prepared the behavioral purposes for the last four semesters of the second semester of the third intermediate physics textbook, The study group also prepared teaching plans with (30) plans, so the experimental group (F-A-R) became (15) teaching plans and the control group (regular) with (15) teaching plans, with the preparation of the two research tools: the concept acquisition test consisting of (35) multiple choice items, and the mental skills test consisting of (20) multiple choice items distributed over five skills (observation - experimentation - Classification - Prediction - Measurement), after verifying their honesty and consistency and the strength of discernment and difficulty of the paragraphs for both, and the researcher applied his experiment himself in the second semester of the academic year (2021-2022), and after the completion of the experiment, the study data was processed in the statistical package, the results showed a clear superiority of the students of the experimental group that studied with the (F-A-R) model over the students of the control group that studied in the usual way in acquiring physical concepts and developing mental skills. Therefore, the two null hypotheses were rejected, and the study came out with a set of (recommendations and suggestions).