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QUALITY SYSTEMS.POSSIBILITY OF IMPLEMENTING IN SOME LOCAL FOOD ESTABLISHMENTS: QUALITY SYSTEMS.POSSIBILITY OF IMPLEMENTING IN SOME LOCAL FOOD ESTABLISHMENTS
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In order to have an idea about what happens in Iraqi food establishments in relation to implement quality management system ISO 9001, this study was performed to show the actual situation of Iraqi food establishments concerning quality management system (ISO 9001:2015), reasons of implementing, factors that hinder implementing and problems faced high administration for getting establishments certification ISO 9001:2015. The study demonstrated from the questionnaire some difficulties to implement ISO 9001 for both of establishments that implemented the quality system or which in implementing of this international standard. The most important problems during implementing were business culture and costs and the most important problems during getting certification were auditors and costs.            

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Publication Date
Fri Jun 30 2023
Journal Name
Journal Of The College Of Education For Women
The Semiotics of the Thresholds in (Sunset Garden) Diwan of the Poet Ghazi Al-Qasaibi
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This study is concerned with revealing the semiotics of thresholds, and its role in building textual coherence at the form and semantic level in Sunset Garden Diwan of the Saudi poet Ghazi Al-Qasaibi. This research aims to spotlight on the semiotic theme of the title threshold and its relation to other thresholds. As the death phenomenon and absence dominated the poetic achievement space through intertwined semiotic relationships that lead to each other through the parallel text semiotics.This study is based on the semiotic method which concerns with searching for the interpretive connotations and revealing the profound symbols in the threshold structure and its role in the whole formation of the Diwan. Among the most prominent conclusio

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Publication Date
Wed Sep 30 2015
Journal Name
College Of Islamic Sciences
Preservation of the mind and its development Makassedi study in the light of prayers Almathur
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A great abbey in the Shari'a, and is therefore destined to be preserved in many texts and by methods
There are many prayers in the Qur'an and Sunnah to encourage them
They have a clear relationship with the preservation of the purposes of the Sharia in general, and with a purpose
Save the mind in particular, but the scholars - the mercy of God - when they declare that the costs of Sharia
Due to the preservation of my intentions in the creature, they limit their words to orders and intentions, and are not exposed
In particular,
If they were included in the texts of the Shariah and Tawjiyatiya,
To be related to the preservation of the purposes of the law, which confirms the words of the former leaders, and light the li

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Publication Date
Fri Sep 30 2022
Journal Name
College Of Islamic Sciences
original study Judicial rules of law And its applications in the Hanbali school of thought
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Praise be to God alone, and after:

This is a research entitled: “A fundamental study of judicial jurisprudence rules and their applications in the Hanbali school of thought,” in which the researcher studied eight legal jurisprudential rules considered by the Hanbalis and others.

At the conclusion of his research, the researcher reached a number of results, including: the importance of taking care of judicial rules, and the need for judges and their assistants to them, including: the need for students of science in Hanbali jurisprudence to study these rules according to the doctrine, and to highlight their applications to them, including: the importance of the rules under study, and their impact on rulings Jurisprudenc

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Publication Date
Fri Dec 15 2023
Journal Name
Al-academy
The composition of the fragmentary image of the actor's performance in the Iraqi theatrical show
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The theatrical image represents one of the tools of communication with the other to create a communicative language that is produced and transmitted by the actor and his body through the theatrical space to convey the meaning in all its forms and types. The actor is concerned with the composition and construction of these images. My girl, the image is fragmented and multiple and different. Therefore, based on the foregoing, the researcher has divided his research into four chapters, representing the (methodological framework). First, the research problem, which is manifested in the following question (what is the structure of the fragmented image of the actor's performance? The Iraqi playwright), and secondly: the importance of the resea

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Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Evaluate the performance of the agricultural initiative in the application of the Agricultural Cooperative Bank.
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       This paper deals with the process of evaluating the performance of agricultural activity in Iraq and in particular the agricultural initiative launched by Prime Minister Nuri al-Maliki, during the period from 2008 - 2011. Where it is possible to use criteria or indicators that are fabricated by a statement on the calendar and the results of which may be by comparing planned performance with actual performance or the evaluation of the actual performance of successive periods selected. With an emphasis on the agricultural initiative is subject to the evaluation process by implementing and destinations specialized loan funds its own projects as one of the agricultural lending. With the need to co

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Publication Date
Mon Feb 19 2018
Journal Name
Al-academy
The preoccupation of mental image in the designs of internal spaces (cinema) is a model
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The design studies, especially in their contemporary stages, have not been isolated from the subjects that underpin advanced ideas in the field of technical treatments that enrich and improve the social life of users through those technological innovations that have enhanced and changed life styles, Especially in the field of general institutional techniques, including cinemas, as the ideal places for people and visitors to this space, which can contribute to the promotion of cultural, social and technical aspects within this millennium. DONC as reflected on the positive communication and communication between the intellectual and cognitive develop individuals, including cultural and technical side of the individual. The first chapter co

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Publication Date
Fri Dec 30 2022
Journal Name
College Of Islamic Sciences
Verses of cheerfulness and fluency of the face in the Holy Qur’an: An Objective Study
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Most of us are tired of the circumstances that surround us because of their deficiency, deprivation, and sullenness, even though troubles and pains are the soil in which the seeds of strong personality  sprout.             

   The content of the research is summed up in the fact that there is no need to frown, so let our face be free, and our word good and tolerant, so that we can be the most loving people of those who give them, and the Messenger of God (may God’s prayers and peace be upon him and his family) was known to be the heaviest  concerns  of people, but he was most smiling of people, by smiling, we buy lives, so we should get used to it, because that gives us hope and finds the world in our hands, an

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
The role of governors and Arab workers in helping the needy and the poor in the eras Rashidin and Umayyad
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The research deals with financial and supplies support from the rulers and governors of the
Arab cities and Islamic regions to the poor of common people and the poor of their own . The
Islamic Arab community was characterized , since the prophet's era , with great humanistic
features that formed the cultural characteristic which organized individual's economic life .
The prophet , senior Muslims and the rich cared a lot about this side . There was a large
variation in the degrees of wealth and poverty in the Muslim Arab community as a heritage
from the pve – Islamic society where there is no concern about helping the needy and poor .
Thus , the research sheds light on the different forms of help offered by rulers a

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Social Safety Nets and its role in the protection of widows (Problems and advancement options) A field study in the Social Welfare Department for Women
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Current search problem manifested and widows who community harsh to bear hardships and pains، The goals of continuing the sustainability of life and take responsibility, and especially in light of the difficult circumstances in which Iraq is going through, and the displacement of murder and terrorism, which generated huge numbers of widows and orphans Because of the loss of a breadwinner and which became women and children are the most harm to the victim and as a result of wars and armed tendencies So this research is an important and vital topic opens our horizons important for overlapping roles of women widows and their impact on the achievement and status of Iraqi women and that as long as aptly characterized and their ability to end

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Reflection of applying the requirement of IFRS 9 regards impairment of Banks loans on earning management in Iraqi Banks
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Impairment of financial assets defined according to IFRS 9 as the difference between all contractual cash flows that are due to an entity in accordance with the contract and all the cash flows that the entity expects to receive, the entity should estimates all the cash flows through looking to the contract terms during the life time period of the assets or for shorter period if possible, the cash flow should include the amounts of selling any collateral taken or any other enhancement. On the other hand, the Central bank of Iraq guidelines regards impairment differ from the IFRS 9 that’s does not consider the collateral value on calculating the impairment that’s effects on the net profit through recognizing exaggerated loss an

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