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.
يتناول البحث دراسة العلاقات الاقتصادية بين مصر والسودان في الفترة ما بين عامي (1970–1973)، وهي مرحلة اتسمت بقدر كبير من التفاعل نتيجة للتقلبات السياسية والإقليمية التي شهدها البلدان. فقد جاءت هذه السنوات في أعقاب تولي الرئيس جعفر نميري السلطة في السودان عام 1969، ووفاة الرئيس جمال عبد الناصر عام 1970، وصعود أنور السادات إلى الحكم في مصر، الأمر الذي انعكس بصورة مباشرة على طبيعة العلاقات الثنائية. وع
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Here is a professional and precise English translation of the text, formatted for clarity and academic/report standards: ## Translation Sustainable management of irrigation water is one of the most critical challenges facing the agricultural sector in Iraq, including the Al-Mahmoudiya district. As a vital rural and agricultural area, Al-Mahmoudiya relies on agriculture as a primary source of livelihood, particularly for cultivating grains, vegetables, and certain horticultural crops. Farmers in the district mainly depend on the Tigris and Euphrates rivers and their branching canals, as well as groundwater in certain areas. However, the prevailing irrigation methods remain traditional, leading to significant water waste and low water-use e
... Show Moreيهدف البحث الى بيان اثر المحاسبة الخضراء في تحسين التدقيق البيئي لتحقيق التنمية المستدامة، ولتحقيق هدف البحث قام الباحثان باستخدام قائمة استبيان لجمع البيانات اللازمة لاختبار فرضيات البحث، حيث وزعت على عينة من (84) فردا من العاملين في الشركات الصناعية المدرجة في سوق العراق للأوراق المالية،وقد أظهرت نتائج تحليل الاحصائي الوصفي بان هناك تأثير طردي لمتغيرات البحث ، حيث ان أي زيادة في المتغير المستقل(المحا
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تغير النمط السائد لاختطاف الأطفال في العصر الحالي، ولم يعد يقتصر على الحدود المحلية للدول بل أخذ يتجه إلى منحى دولي، والاستخدام القانوني الأكثر دقة لاصطلاح الاختطاف الدولي للأطفال ينشأ في اتفاقية لاهاي المتعلقة بالجوانب المدنية لاختطاف الأطفال دولياً، والتي تنظر- وكما توحي إليه تسمية الاتفاقية - في حالات الاختطاف من وجهة نظر القانون الدولي الخاص، ليمثل جوهره نزاع مرير على حقوق الحضانة يتطور إلى حد اختط
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The past decades have witnessed a development in the concept of corporate governance and the transformation of a concept that is limited to large companies listed in capital markets in major economies to an issue that concerns all business activities in the public and private sectors in both large and small countries. The aim of this research is to propose a guide to the mechanisms and rules of governance in the municipal institutions that contributes to the activation of the internal control system to reduce the fraud and manipulation of this activity. Institutions. The research was based on the hypothesis that the implementation of the principles and rules of governance in municipal institutions lead to the contribution of the activati
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This paper is an attempt to investigate the syntactic and semantic features of the English phrasal verbs. In this paper, phrasal verbs were classified into subgroups according to their syntactic and semantic characteristics. After giving a survey of literature written on the meaning and definition of phrasal verbs, two sections have been devoted to tackle the most important issues in this category of English verbs. Section one sheds light on the basic definitions of the term ‘phrasal verb’ which are, according to the researcher’s point of view, sufficient to cover the area of the study. In addition, it studies the number and the importance of phrasal verbs in English. Section two deals with the syntactic and semantic features of Engli
... Show MoreThe research aims to clarify the importance of adoption of International Accounting Standard No. (12) "Income Taxes" as a tool for the measurement and disclosure of income taxes in the financial statements، and how to deal with the differences that arise as a result of difference in net profit accounting for net tax profit ،The problem of the research focused on the disparity between the income tax estimate in Iraq in accordance with the accounting standards and financial reporting and assessment of income tax in accordance with the tax laws and legislation, this discrepancy has led to the emergence of differences between accounting profit and tax profit (temporary differences and permanent differences) and these differences of w
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امكانية تكييف نظام الجودة في شركة الاسمنت العراقية وفقا لمتطلبات نموذج تاكيد الجودة iso9001 الخاص بنظام العمل والعاملين دراسة استطلاعية لاراء عينة من المديرين في الشركة
تركت العولمة المتسارعة أثرا عميقا على مدى واسع من السياسات والتطبيقات الاقتصادية في كل من الدول النامية والمتقدمة على حد سواء, إذ نشأت الأنظمة الضريبية الحالية عندما نمّط كل بلد سياسته الضريبية بشكل تركز معه على متطلبات الاقتصاد المحلي, وعندما كانت تعقد المفاوضات بين الأمم المختلفة حول المعاملات الضريبية والاتفاقات الضريبية كانت تجري في إطار من هيمنة السياسة الضريبية المحلية.
لكن العولم
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