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الحیوانات والطیور والحشرات والزواحف في كتاب الفندیداد (احد كتب الافستا الزردشتیة)
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The book of Alphendidad is considered as an important part of the holy book of
Avesta in the Zoroastrian religion. It is a religious and urbanization book that consists of a
number of chapters dealing with the creation. The book includes 22 chapters, mostly edited
as a dialogue between Ahuaramzda the god of goodness and his prophet Zoroaster. The
biggest chapter deals with the rules of purification of vices of the devil and dismissing it of
the places around, hence it is the book of law of Zoroastrian about the important animals,
birds , insects, and reptiles and their categorization according to their creation; creatures of
the spirit of goodness and creatures of the spirit of evilness.
Some of these creatures are included for their influence upon the life, nature, and
other creatures, in addition to their influence upon the religious life. This is the focus of the
current study that sheds light on the identity of these creatures and their effect on the
mentality and the Zoroastrian belief.
1. The Alphendidad is considered as the important idiosyncratic legislative part in the
book of Avesta, in which there is a lot of the legislations and laws that rule the
individual and social life and the consequences of the deeds of man as a reward
and punishment.
2. The study tries to concentrate on a specific part of the book of Alphendidad and
study it. It surveys the most important creatures in the book, especially animals,
birds, insects, and reptiles – according the Zoroastrian belief -. The Zoroaster
divides theses creatures into two types according to the creation and impotence.
The blessed creatures of goodness that created by the god of goodness,
Ahoramzda; and cursed creatures of evilness created by the god of evilness,
Ahrimn.

3. The ideas, points of views, rituals, and worships included in the book of
Alphendidad disagree with the common sense and any logical thinking. This is a
defect against the Zoroastrian belief and thinking. The legend and myth is the only
means by which events are explained especially the creation and the view of the
world that is ruled by these two forces; the force of goodness and its creatures and
the force of evilness and its creatures.
4. The human mind tends more to believe in myth and legend to explain mysterious
phenomena. Along history, Persians tend to weave legendry events in literature
resulting from their worshiping of natural phenomena that are difficult to be
explained in another way. They have found that the clear blue sky, light, fire, air,
and water are divine and good creatures. They have even called the sun and the eye
of god and light as the son of god. And darkness, drought, and sickness are divine,
cursed, and evil creatures.
5. The creation is focused on the good creatures especially livestock, small and big
animals, dogs, and birds as the creatures of goodness. the study concentrates also
on how to work on protectin and mentaining these creatures as the means of
victory for the god of light, Ahoramzada against the cursed creatures of evilness.
Therefore, Zoroaster imposes on his followers that they should sanctify these
creatures and never harm them or killing them with no right.
6. The Ancient Persian thinking has missed the fact that this world and its creatures
are the creation of one sole God. The question that raises here is weather the
Zoroastrian religion is a multiple-god or standard religion. Researches disagree to
answer this question. Some of them see the world with its two forces of goodness
and evilness are but two conflicting forces of the same God, and others believe that
Zoroaster is standard theologically and philosophically he is a multiple-god
religion.
7. The categorization of the animals, birds, insects, and reptiles into two types
according to the Zoroastrian belief is an evidence of ignorance and lack of
awareness. All creatures are the creation of the One sole God. The Zoroastrian has
divided these creatures into two types according to their features, work and their
effect on nature among other useful or harmful creatures. The religion imposes the mythical and legendary view picturing these creatures as animals, birds, insects
according to their importance.
8. The Zoroastrian religion exaggerates the importance of these creatures. It sanctify
and blessed the useful creatures and its remnants, as it considered the cow as a
very important creature by Ahoramzda. Its importance lies in the fact that the cow
is the source of their food, a means of cultivating their lands. Cow is considered as
the capital of the farming communities, and since the Parisian is an old agrarian
society, the cow and ox are important supplements. Yet there is a great deal of
exaggeration in dealing with the cow to an illogical extent of considering its urine
as a sacred thing for purification of sins instead of holy water, which a thing that
goes against proper and common test.
9. The study signifies a group of animals described by Zoroaster as creatures of
goodness as they have good and useful features according to the god of goodness,
Ahoramzda. These animals are: Cow, Awl, fox, ox, camel, donkey, sheep, horse,
bird, dog, goat, and eagle).
10. The study also identifies a group of creatures that are considered as harmful –
according to Zoroastrain religion – that affects the good creatures and affects the
nature and spoil it. Zoroaster has allowed the destruction and killing these
creatures and its harm to support the force of goodness over evilness. It also
considered the destruction of these creature as part of the important religious
rituals of the Zoroastrian belief to purgation of sins and evils and to get nearer to
the god of goodness Ahoramzda. These creatures are: rats, locusts, snakes, flies,
wolves, turtles, frogs, spiders, scorpions, lice, ants).

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Publication Date
Sun Sep 27 2020
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of an Education Program on Nursing Staffs' Knowledge about Infection Control Measures at Intensive Care Unit in Al-Diwaniya Teaching Hospital
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Objectives: To determine the effectiveness of the educational program on nursing staff knowledge about infection control measures at the Intensive Care Unit in Al-Diwaniya Teaching Hospital.

Methodology: A pre-experimental design (one group design: pre-test and post-test) was used. This study was conducted in Al-Diwaniya Teaching Hospital for the period from ( 20th February to 5th March, 2020) on a non-probability (purposive) sample consisting of (25 nurses) working in ICU. A questionnaire was built as a data collection tool and consisted of two parts:

First part: The demographic characteristics of the nursing staff (age, gender, level of education, years of experien

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Publication Date
Tue Nov 06 2018
Journal Name
Arab Science Heritage Journal
منهج منهج البيروني ((ت440هـ))في دراسة علم الأرض في كتابه ((تحقيق ما للهند من مقوله مقبولة في العقل أو مرذولة))
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From the above we conclude that the Peronist represents one of the distinguished scientists who had a prominent role in supplying the Arab and Islamic Heritage Library scientific achievements that have had their impact on the Arab-Islamic civilization at a high level of knowledge has given us

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Publication Date
Wed Sep 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of Auditing Quality on the Earnings Quality: (An applied research in a sample of private joint stock companies listed on the Iraq Stock Exchange)
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The research aims to measure the impact of the quality of the audit on the Earnings Quality, for a sample of private joint stock companies listed on the Iraq Stock Exchange, as the research sample included (14) private and listed joint stock companies in issuing their financial statements for the period from (2010-2018), as well as companies The audit offices in charge of auditing these companies, which number (18) companies or an audit office, and the research relied on two main models for measurement, as the first model reflects the assumed relationship between independent variables represented in the characteristics of external audit quality and measuring the extent of its impact on the dependent variable represented in the Ea

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Mechanisms Corporate Governance in the Accounting Conservatism
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This research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective the use of all of it (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables was used model Basu revised to measure the Accounting Conservatism  , which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the pe

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Crossref
Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Use sensitivity analysis in evaluating projects Investment under the conditions of risk and uncertainty Case study of glass bottles project in Anbar province
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This paper studies the investment project evaluation under the condition of uncertainty. Evaluation of investment project under risk and uncertainty is possible to be carried out through application of various methods and techniques. The best known methods are : Risk-adjusted discount rate , certainty equivalent method , Sensitivity analysis and Simulation method The objective of this study is using the sensitivity analysis in evaluation Glass Bottles project  in Anbar province under the condition of risk and uncertainty.

After applying sensitivity analysis we found that the glass bottles project  sensitive to the following factors (cash flow, the cost of investment, and the pro

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Crossref
Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of applying the target costing technique on rationalizing pricing decisions in economic units
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                The research aims to highlight the role played by the target costing technique as an administrative technique that is compatible with the rapid developments and changes in the external environment, with the information and scientific foundations it provides in the allocation of indirect costs and the accuracy in measuring the cost from the start of the project planning process up to the production process and indicating the extent of its impact on decisions Pricing in a way that contributes to the rationalization of pricing decisions in economic units in the light of intense competition and the multiplicity of alternatives.

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Publication Date
Mon Sep 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Strategic planning of taxes, and its effect in the investment: Applied research in Taxes General Board
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The current research seek to known the strategic planning for the taxes and its important , and its effect upon the investment , and this research was be in the general board of taxes, and the economical directorate of the ministry of finance , therefore this research started from the problem below: 

  • What level of the important and type of the research changeable of the research ( the strategic planning for the taxes and investment) in the research organization ?
  • Is there any relation of the join and effect of the changeable of the research (the strategic planning for the taxes and investment)in the research organization ?

Therefore this research depended a hypotheti

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Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Used Approaches In Formulating Accounting Standards in Iraq & Their Develop Importance: filed Study
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This research aims to show the most important approaches applicable in forming the accounting standards , the  importance approaches used to formulate local accounting standards & the  need to cancel or develop the unified accounting system in Iraq besides activate the local auditing & accounting standards council to issue accounting standards able to save the relevance & Reliable accounting information that serve the decisions of stockholders and others of stakeholders in the incorporate companies , especially the companies listed in the Iraq securities exchange , So this study based partially on analyzing the questionnaire form which has been designed to inquiry the specialists and experts opinion about the accoun

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Publication Date
Sat Mar 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
الادارة الالكترونية في شركات التأمين: إنموذج مقترح في شركة التأمين العراقية العامة
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In recent decades, the world has faced some rapid technical developments, affected on many fields of life, which had the best chance in the information and communication technology, such that it created an entirely new situation, summed up the life and development of business enterprises. This is while these developments have changed a lot the reputation of management institutions and civil society organizations in return. In addition, they have linked the citizen and those institutions in their different specialties within a distinct electronic format called e-management in the contemporary literature.

    This study attempted to highlight the importance of investment in building e-management by linking citiz

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
Employment Listening Skills in The Teaching Of Recitation: Employment Listening Skills in The Teaching Of Recitation
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Abstract
We Can Summarize This Research According To the Following Points
A- result
1- We conclude a new method to teach the recitation we call it (listening
method) which consist of four steps (introduction , listening ,continuity,
evaluation )
2- This research get many listening skills that educated need it when
listen to (holy quran) beside to many propositions that help to develop
it.
3- This research briefs some principles that help the teacher when use
listening method.
B- conclusion
1- The best way to teach and learn the recitation of holy quran is by
using listening skill because the prophet (pease be upon him )learn
the holy quran by it from jebrel (pease be upon him ) and then
teach

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