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.
Considering the magnitude of its economic, social and political impact, unemployment represents a crucial challenge confronting the majority of the countries of the world. The problem of the study was the high rates of unemployment in Sudan and the inability of economic growth rates to keep pace with the steady increases in unemployment rates during the study period. This study aimed to identify the economic and social variables influencing unemployment rate in Sudan, in addition to measuring the impact of these variables over the period (1981-2015). Data were collected from databases of the World Bank and Atlas of the World's data .The study hypothesized the presence of statistically significant and direct relationship between u
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המחקר הזה שופך אור על הנטוריליזם שהופיע בשנות ה- 60 במאה התשע עשרה כהמשיך לריאליזם וביטוי לתחושה בתנאים היסטוריים והחברתיים המורכבים ביותר,שידעו חברות במערב אירופה. נטורי ליזם היא דוקטרינה ספרותית בעלת סגנון אמנותי הנגזר מריאליזם אבל היא לשאת איתו את האופי הפילוסופי. לפיכך אנו יכולים להבין שהנטוריליזם היא כוחות חיצוניים וחברתיים המעכבים את חירות האדם,בניגוד לכוחות הגנטיים תת הכרתי שקובעים אחריות מוסרית ורצ
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Performance measures are a central component of management control system, making good planning and control decisions requires information about how different subunits of organizations have performed. To be effective, performance measures (both financial and nonfinancial) must also motivate managers and employees at all levels of organization to strive to achieve organization goals.
To give aclear picture about performance must be used compound measure, that was best than single measure.
Altman model can be used as a compound performance measure that measures the performance by tied a sum of variables, due to make weight for every variable to reach for performance.
تهدف الدراسة إلى إبراز دور المدرسة الجغرافية الأمريكية في إعطاء الدراسات الإقليمية أهمية كبيرة، والمعروف عن المدرسة الأمريكية أنها تحتل وضعا مميزا في سياق الفكر الجغرافي رغم حداثتها إلا أنها استطاعت أن تثبت أقدامها بفضل اهتمامها بالدراسات الإقليمية منذ نشأتها إذ أن إظهار التباين بين مكان وأخر وبين زمن وأخر ضمن مساحة معينه أو حيز جغرافي بخصائص طبيعية، تاريخية، بشرية، ثقافية أو اقتصادية أو اجتماعية معينة كم
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The study aims to identify the extent to which the applied colleges at the University of Technology and Applied Sciences meet the comprehensive quality standards in light of the national education strategy for the 2040 Vision in the Sultanate of Oman. To do this, the researchers used the descriptive approach. They used a questionnaire as a tool for data collection that was applied to (237) administrators, academics, and support functions. The study found that the extent to which the applied colleges at the University of Technology and Applied Sciences meet the comprehensive quality standards in the light of the National Education Strategy 2040 in the Sultanate of Oman recorded a high range. The study als
... Show MoreThis research after financial ratios in the detection of fraud to the financial statements published which enables specialists from the work of their studies and their conclusions to obtain the information they seek on the activities of the entity. Has provided researchers what these relics They then field study to test the validity and sincerity of the findings of the suggestions that have been upheld the need to study all financial ratios extracted in general, organized and used in decision-making processes necessary administrative.And that the financial management attention more financial analysis and extraction of financial ratios and compare them with industry standards taken from historical norms
The research seeks to clarify the problems related to the aspects of the financial and accounting process resulting from entering into contractual arrangements with a period of more than 20 years, among which is the research problem represented by the lack of clarity of the foundations and procedures for the recognition of oil costs and additional costs borne by foreign invested companies, which led to a weakening of their credibility and reflection. Negatively "on the measurement and accounting disclosure of financial reports prepared by oil companies, and the research aims to lay down sound procedures for measuring and classifying oil costs and additional costs paid to foreign companies, and recognizing and recording them in th
... Show MoreThe paper attempts to find out the elements of picaresque novel in selected English and Iraqi novels. It studies these elements in Henry Fielding’s Joseph Andrews and Adil Abduljabbar’s Arzal Hamad Al-Salim. The paper is divided into four sections. The first is an introduction to the picaresque novel. It gives a definition, a historical background, and the elements of the genre. The second section studies Fielding’s novel focusing on the elements of this type of novel and how it affects the story itself. The paper follows the novel from the beginning to the end showing these elements. The third is dedicated to Abduljabbar’s novel and how the elements of picaresque genre appear in the novel and play an important role in its developm
... Show MoreThe objective of this research is to know the extent to which Iraqi and Arab companies apply the criteria of accounting for sustainability and disclosure, as well as to analyze the content of the annual financial reports of the companies listed in the financial market to determine their compliance with the Sustainability Accounting Standards Board )SASB(. Annual Report The commitment of telecommunications companies to implement sustainability issues related to the standard of telecommunications services reached a general average of (54%) for the sample of the research sample. This means that there is a degree of admissibility in applying the standard. As well as the highest level of reporting to the criterion of the (Jordan Telec
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The research aims to clarify the role of electronic marketing and what it can achieve in promoting the products of the national industry in Iraq. Marketing channel depends on modern communication and information technology that industrial and metal companies can use in promoting and selling their products along with traditional marketing outlets. To achieve the objectives of the research, a questionnaire was used, which consists of three axes, the first includes the personal data of the sample (gender, age, educational attainment, place of residence, marital status, income level), while the second axis includes various questions about the products of the national industry. Third axis includes que
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