A poetic vision appeared in the poem of Al-Abbas bin Mardas Al-Sulami. He lived in the eras of pre-Islamic times and the emergence of Islam. The focus of this research: is the study of poetic text in the pre-Islamic era and the era of early Islam. The research followed a method in treating poetic texts, as it is based on presenting poetic texts from the collection of Al-Abbas bin Mardas, explaining the features of his poetic vision, and examining all the external factors that surrounded the poet and influenced his vision and all his thoughts. The results of this research was that Al-Abbas Ibn Mardas revealed some of the positions that he found contradicted the authentic Arab value before the advent of Islam, and the poet Abbas bin Mardas tried to reject them, including his rejection of some aspects of social injustice, which he found to be a cause of the spread of hatred. He tried to break the artistic molds of the ancient Arabic poem with direct influence from Islam. The idea of supporting the Prophet, peace and blessings be upon him, was the focus of this poet’s vision in the Islamic era. This research also found a clear influence from this poet on other poets of the era, such as Hassan bin Thabit, Kaab bin Malik Al-Ansari, and Kaab bin Zuhair. This research contributes to understanding Arab culture from poetry. This research also contributes to researchers who want to study Arabic language and Arabic poetry as well as the development of Arab thought after the arrival of Islam.
The research dealt with the design of the cost accounting system for the transport service and its Role in improving the efficiency of pricing decisions through the application of the cost system based on ABC activities. The main activities were defined and cost guides were to measure the cost of each service and to determine the cost of each service for the purpose of providing management with appropriate information and pricing decisions The problem of research in the lack of adoption by some public companies in the service sector on the cost accounting system to calculate the cost of service as well as the lack of identification of productive activities and service activities and therefore cannot make the appropriate decision t
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يهدف البحث الحالي إلى قياس مستوى تطبيق معايير الابلاغ المالي الدولية المستندة إلىمدخل الأصل-الالتزام في سوق العراق للأوراق المالية، حيث ركز البحث الحالي على أبرز معاييرالابلاغ المالي الدولية" التي استندت إلى مدخل الأصل-الالتزام لاسيما معيار اإببلاغ المالي الدولي (، إذ اعد الباحثان استمارة فحص مكونة من ) 13 ( فقرة من متطلبات تطبيق معيار اإببلاغ (المالي الدولي ) 9( لاختبار مستوى تطبيق المعيار المذكور في ا
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يتناول البحث الحالي احد الاساليب المعروفة والمستخدمة في تحليل الاسهم بصورة منفردة او ضمن (قطاعاتها الصناعية) الا وهو اسلوب تحليل القوة النسبية.
ولاثبات فرضية البحث تم اختيار سوق العراق للاوراق المالية لكي يكون مجتمعا للبحث، ومن ثم اختيار عينة عمدية مؤلفة من ثلاثة عشر سهما من اسهم الشركات المدرجة في هذه السوق لتكون ميدانا للبحث.
توصل البحث الى عدد من الاستنتاجات، الا ان اكثر
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The study has tackled three important variables on the strategic and organizational level, that are : (Administrative skill, strategic Entrepreneurship and organizational flexibility). Through the statistical analysis is, the research hers have sought to identify the relation among them. The study has been applied on a sample of (44) private banks in Iraq. A questionnaire, which has been designed according to a number of international standards, has been used. It's made of (29) items that cover the three variables to test their hypotheses. A number of statistical tools have been used A number of conclusion have been reached and recommendations have also been suggested.
اسباب تفرد استخدام خط النسخ في تصميم الحروف الطباعية
في تعزيز بيئة الانتاج الرشيق استخدام اسلوب S -5
ان دراسة مستقبل النظام الدولي حاليا يبدو انه وفق المعطيات العلمية والوقائع القائمة في ظل بروز الفواعل الدولية من غير الدول، والمؤسسات غير الرسمية الدولية انه يتجه لنظام اللاقطبية وهذا الاتجاه تغذيه متغيرات عديدة لتقليص القطبية، ومن المتوقع مستقبلاً ان تحول النظام الدولي الى اللاقطبية.