journal of kufa studies center

The research deals with the theory of mind according to \"George Tarabishi\" with the axes of reason and standards, and the establishment of the origins of the theory of mind in him and its central use of ethnicity in order to follow and know the endemic hermeticism in its hidden logic to what is expressed in the dialectic of civilization and nomadism .
The research was divided into two topics, the first dealt with the theory of mind according to George Tarabishi, while the second dealt with the endemic hermeticism of George Tarabishi.

The study aims to shed light on the important role of strategic leadership in human resources management in terms of raising its effectiveness in providing services and meeting needs in the area where the Najaf Governorate Office and some civil departments were selected as a study community by random sampling method, and (108) questionnaires were made and distributed as a practical study to document the results after retrieving (104) from the above number, of which (4) are corrupt and (100) measurable, where the statistical means represented (frequency - weighted mean - standard deviation) and from During the statistical programs (SPSS) as a data processor, the researcher reached a number of results, the most important of which is that there is an effect relationship between the independent variable (strategic leadership and its dimensions) and the dependent variable (human resources management), where there is an interest in administrative cadres by supporting them with information and experience that forms a basis to face future obstacles and threats, by transparently informing them of the plan drawn for the purpose of achieving the desired goals and the sustainability of providing services and requirements.

The current research seeks to measure the impact of the efficiency of human capital as an independent variable, in the added value as a dependent variable, and to determine the type of relationship between the research variables in the industrial joint stock companies of the research sample, and in order to achieve the research objectives and answer its questions, the research was limited to a sample of joint stock industrial companies, using the data published on the website of the Iraqi Stock Exchange for the period from (2010-2020) The sample included (10) listed industrial companies. It sought to test the hypothesis related to significant relationships between the variables of the current research, to answer the questions related to the problem of the current research and reach the set goals, and in order to process the data, many financial equations and statistical methods were used and the results were extracted using the (Eviews-9) program through the use of the (JarqueBeer) test. The least squares method, and the most important findings of the research are that the money spent by organizations on the development and investment of human capital, is considered as investments that help create added value in the future.

Financial inclusion is one of the most important developments that have occurred in the past period, which most countries have sought to develop the banking sector in a way that contributes to increasing the level of financial inclusion, Iraq is among those countries where it joined the initiative launched by the International Monetary Fund and there was a development in the level of financial inclusion compared to previous years, and the indicators of financial inclusion were applied in Iraq and then the aggregate index in Iraq, and the study concluded that there is an impact of the level of financial inclusion on economic life In Iraq, by increasing the bank\'s deposit base, which requires the investment of these surplus amounts, and thus reflects on the poor and marginalized class by obtaining credit at a low interest rate, easily and without complicated conditions.

One of the most prevalent practices that affects the quality of a company's financial reports is earnings management, as earnings management affects the process of showing the real performance of companies by exploiting flexibility in accounting principles (GAAP), and the use of the M-score model is important in discovering earnings management practices, and the research was applied to the 16 Iraqi banks listed on the Iraq Stock Exchange for the year 2018. M-score is 9 banks, which constitutes 56.2% of the total sample of 16 banks listed on the Iraq Stock Exchange, the remaining 43.75% do not practice profit management, while the research recommended the employment of statistical models by external auditors to reveal earnings management practices, as it is a useful technique and a good tool that can be added to other control procedures that they use in their auditing of companies ' accounts.

The research aims to identify the role of ethical leadership in promoting strategic sustainability, as the research focused on a sample of the teaching staff of the University of Kufa, and the research problem was formulated as follows: "The emergence and promotion of strategic sustainability is directly affected by the level of ethical leadership in the research institution", and for the purpose of completing the research requirements and in order to represent the target research community, the random sample method was adopted, as (270) questionnaire forms were distributed directly to a sample of the teaching staff of the University of Kufa, and the (240) Valid forms for statistical analysis with a response rate of (89%), and the collected data were analyzed using a set of statistical tests available in SPSS V.26 and Smart PLS v.3.3.2.
The researcher found that there is a knowledge gap to clarify the nature of the relationship between research variables in institutions in general and the University of Kufa in particular.

The adoption of integrated reporting in the disclosure of non-financial statements in government units helps to increase transparency in the presentation and evaluation of government performance in Iraq, by addressing the shortcomings in the process of reporting non-financial information (sustainability dimensions), which results from the non-adoption of the International Standards for Sustainability Accounting and International Financial Reporting Standards. The research was based on the hypothesis that the adoption of integrated reports in the presentation of government financial statements helps to improve the quality of disclosure of sustainability dimensions from the during the analysis and representation of the items of the general budget of the state). The research came out with a set of conclusions, the most important of which are; The presentation of financial statements in government units in Iraq suffers from a lack of keeping pace with significant developments in international regulations due to its non-adoption of IPSASs.

The research is summarized by reviewing the extent of the legal problem raised by the choice of the parties to an international trade contract because of the inclusion of more than one law in their contract to apply to one or more elements of that contract, and what are the limits of the authority of the legislator and the judge who considers the dispute in connection with a contract of international trade to rely on more than one law to establish itself as a law applicable to one of the ideas assigned in the international contract.
The introduction of the subject of the fragmentation of the chosen law and the elements of the international contract was the tendency of the personal school in this regard, as the former gave free rein to the legislator, the judge and the contractors alike in the division of the international contract under the necessities of respecting the principle of the law of the will that was satisfied by the express or supposed will of the parties in the discrimination of the international contract, while the supporters of the objective school opposed the authority of the contractors and the judge in the division of the international contract. Read them reluctantly under the constraints of achieving the necessary harmony of the international docu-league, respect for the rule of law and not escaping its authority in absolute.

Obtaining evidence through the search requires that the accused subject to this procedure be informed of safeguards that prevent the violation of his rights because such a procedure would infringe on the individual's privacy and sanctities. Therefore, we find that most of the legislations have taken care of the rights of the accused by setting guarantees represented in rules and principles that must be taken into account when issuing a search warrant. Unless there is an actual crime that has taken place with strong evidence attributing it to the accused, and it is also stipulated that the place of search should be specific at the time of issuing the order, so that this procedure does not apply to other shops of the accused or others, or that it should be confused with other shops, and that the premises should be something that may be searched. Despite the shortcomings of these laws, they have played a prominent role in emphasizing such statements as safeguards dictated by the basic principles of criminal procedure.

The research aims to reveal the nature of the Israeli policies practiced towards the Palestinian Authority as well as to mention the results of the Israeli policy towards the Gaza Strip in 2021, and the research problem is summarized in: To what extent within the two-state solution project caused the prolongation of the Arab-Israeli conflict?, and the research assumes the great transformation in the means of Palestinian resistance that brings a settlement closer to the resolution of the Arab-Israeli conflict, and divided into two topics, the first dealt with the variables of Israeli power, while the second dealt with the Palestinian resistance, its goals and the factors that It helped set it off.

The teaching of compound tenses is of great importance in both Arabic and Persian, and the teaching of verb forms is one of the problems of learners of foreign languages and at the same time one of the pillars of language education, to overcome this problem and provide appropriate solutions, the development in the course of teaching past verb forms and how to express them in Arabic and Persian languages has become the focus of this study, and since these two languages do not belong to the same linguistic family, this study is of great importance. The study focused on the study of the conjugation of verb forms in The past tense and the discovery of the different ways in which it is expressed in the Arabic language first, and comparing them in the Persian language, secondly, relying on the method of reciprocity, in order to find the similarities and differences between the two languages in their expression of the past tense, as well as to show the extent of their agreement in the expression of the past tense, and as a result, to overcome the difficulties that learners may face in the course of teaching its various and scattered forms.

It deals with the research on the administrative system during the reign of Imam Ali, by returning to the old historical documents, and studying his sermons, directives, and biography in historical sources. It was divided into three main topics, the first topic presented the situation of the Islamic state and led to the revolution against the previous caliph, the second topic referred to the immediate administrative and financial reforms carried out by the Imam, and the third topic dealt with the administrative structure of the state during the rule of the Imam.

Ijtihad is of great importance in Islamic jurisprudence and the method of deduction, as well as imitation for the taxpayer, and the condition of knowledge is one of the most important conditions set in the reference of tradition, especially in the case of a difference in the fatwa and the possibility of identifying the scholar among the differences, but it seems that there is a great controversy between the jurists in general and the jurists of the Imamiyyah in particular, and this dispute and controversy has withdrawn from "determining what is meant by the scholars and its owners, and as well as the ruling on the tradition of the scholar on multiple directions, between a supporter and a rejecter, and it has become clear that Each direction has its own evidences on which it was based, as well as the dispute over the ways in which the most knowledgeable can be determined, and how to examine the most knowledgeable, and it is clear that both the evidence of determination and the evidence of proof or denial, were the subject of criticism, controversy, refutation and conclusion.

Lebanon is one of the most important Arab countries in the Middle East. With its borders on Palestine, where the borders of the Zionist entity are important in its ideology due to its control over water resources, it is of very strategic importance and serves as the target of its expansionist geopolitical thinking. As a result, this nation created political and economic problems until the beginning of the civil war in the mid-twentieth century.
These conflicts made Lebanon's problems worse, and when the first civil war ended in the early 1980s, the country was always at risk of another war. This is a result of the government's poor economic management practices and political quotas that have hampered all attempts at progress in this nation.
Successive crises have wreaked havoc on the lives of the Lebanese people. The economic crisis under study is not the last, as its characteristics began to affect people's lives in the 1950s and continued to worsen until the government declared bankruptcy at the end of this period.

The research was determined by the teachers of the University of Kufa for the academic year 2021-2022, and the size of the basic sample reached (250) that were randomly selected, and the researcher relied on the descriptive research method, and to achieve the objectives of the research, a list of indicators of the evaluation criteria of the Moodle electronic educational platform was prepared, and it consisted in its final form of (32) indicators distributed over three fields, and after applying the research tool and using the appropriate statistical means according to the program of the statistical package for social sciences (SPSS), the achievement of quality standards in general in the Moodle educational platform, and the absence of statistically significant differences between the two disciplines (scientific and humanitarian), and between years of experience (less than ten years and more than ten years), and that the interaction between the two variables according to the binary interactions of the research tool does not rise to the level of significant significance, and with the same results of indicators in general, for the scientific specialization and for the human specialization, and in light of the results of the research, the researcher presented a set of conclusions, recommendations and suggestions.

Education has witnessed an unusually remarkable expansion, as it has expanded to provide within educational strategies, educational curricula, and modern teaching methods to make a change in the reality of learning, and for this reason, the research came to apply one of these solutions in the practical field, so the research included four chapters, the first chapter was concerned with the methodological framework, while the second chapter included the theoretical framework and was divided into two topics. The first topic included (social constructivist theory and their applications), the second topic dealt with (planning, colors, art and study), then the second chapter concluded with previous studies, and the indicators that resulted from the theoretical framework, while the third chapter included the research community and its sample, which specifically included the experimental design of the social constructivist theory and then its application to the experimental group, and the researcher's adoption of the equalization procedure between the control and experimental groups by adjusting variables related to the results of achievement, and the fourth dealt with the results and conclusions.

The research aims to explore how the New York Times and the New York Post covered the assassination of the two commanders, General Qassem Soleimani and General Abu Mahdi al-Muhandis, near Baghdad International Airport by US forces in what is known as the airport incident.
The research sample included (20) newspaper articles published on the websites of the New York Post and the New York Times for the period from 3/1/2020 to 3/7/2020.
The research reached a number of conclusions, most notably that the two newspapers dealt with the airport incident from the point of view of the American interest and American national security without any consideration of Iraq's sovereignty and security, and the political inclination of the two newspapers was prominent in their opposition or support for the operation.

One of the pillars on which Maliki jurisprudence is based are African jurists, which made them one of the references that scholars document as we find brilliant personalities whose traces remained recorded in their books, which had the power to prove in their writings, and these jurists are:
Abu Saeed Abd al-Salam Sahnoun, the mayor of the Maliki school, Abu al-Hasan Ali bin Muhammad al-Rabi'i, known as al-Lakhmi in al-Tabasrah, and Abu Abdullah Muhammad al-Mazri, who explained his indoctrination, followed a new method in which he linked the branches to the fundamentals, as well as the comparison between the Maliki school of thought and other madhhabs, Sheikh Muhammad al-Tahir Ibn Ashoor, who called for collective ijtihad, Abu Abdullah Muhammad bin Arafah al-Urghami, who collected the sayings of the madhhab in his summary, and Sheikh Muhammad bin Abi Zayd in his book Anecdotes and Additions, which are considered jurisprudential wealth. After its development.

Sufi poetry was known for its delicacy of emotion and cruelty to the soul, and Sufi poets were creative by revealing with sweet, smooth poetry that was ignited by the flood of divine love, and Sufi poetry began to be adorned with the beauty of Arabic poetry, as it acquired its meanings and aesthetic message, while the Sufi poetic discourse was characterized by deep artistic characteristics, and the captivating exquisite painting addressed two discourses, namely: the spiritual discourse that documents creation with the Creator, and the aesthetic discourse that characterized Sufi poetry, especially its employment of symbols and its assimilation of experiences.

Emperor Manuel I is considered one of the most important emperors of the Byzantine Empire, because of the important events that took place during his reign and in which he had a great impact, especially the Second Crusade, which consisted of the French army led by Louis VII and the Germans led by King Conrad II, to recover Edessa from the hands of the Muslims, but this campaign was not successful due to the conspiracies concocted by Manuel to thwart that campaign. Fearing that the Crusaders would enter Byzantium, plunder, and burn it.