Since start studying the subject of this research, I have been busy with several queries; most of them were trying to reach the relation of technical civilization development and its role in the appearance & transformation the modern painting schools. This had been enhanced by checking the artistic works for different times and trying to understand and study the subjects of these paintings and how those works had been done. Did we reach to the result that the great success of the modern techniques had caused intellectual and psychological change inside the artist himself, making him changing his subjects & turning over the roof of his portrait and minimizing the time needed to fulfill the portrait and its ingredients. This can be touchable in many affiants, First of all the disappearance of the functions and traditions of the church and Divinity from the artistic works, changing it over with the nature's elements, then reversion on the nature itself and misshaped it depending on scientific facts based on analyzing and cantoning. Then misshape every thing to reach the absolute abstract. The French revolution came in order to record great developing in ideology and freedom domain through bourgeois state, liberal and democratic values which were the first base of transferring process, then civilization's jump and the followings of the scientific inventions, the appearance of the mutual challenges among the fighting state on advantages and greediness. Above all the arising of fight represented by the First World War & the Second World War then the Cold War, to play basic role in enhancing the technical development - the one we are in now-.The (painters-artist) is result of this civilization, and his art summarizes those big changes, this what we call (modernity) which is an impression represents having the contemporaries to this civilization or getting through these big events and their feelings that they are witnessing an artistic revolution which is collimated to the scientific or political revolution. If we wanted to set a history, boiling eon of specialized in modernity (the eon of total abstract of shapes) which started in 1905 ( by thoughts and Persons like Abulineer, Soundars, Max Jacob, Brack, Picasso, analytic cubical etc...) so it is started before the war 1914 – 1918 and reaches its optimum over the end of this war; but the seeds of this boiling eon started a lot before this stage. So we have to study these seeds which overturn on what is found and bring on something not traditional in paintings which needs blasting off from pioneers who broke the traditional painting roles, which means that the modern painting schools with its revolution called (modernity) started from the portrait of Claude Monet (Impression, Sun Rising) in the second half of the seventeenth century; considering that the ideological and scientific developments had been started two centuries before with the invention of printing machine by the German black smith Gontberg in the middle of fifteenth century. The one who could change the memory of the humanity and was its way to built new memory depending on writing historical record of the nations depended on in its rebirth, and built its scientific & ideological progress. The continuous progress of the sciences and techniques in addition to the works division had been entered to the social life after the continuous changes and collapsing of traditional culture and criteria, then the social division to the work led to a wide political connection and made kind of social conflict that had been witnessed in nineteenth and twentieth centuries. After that the importance of the population growth, the cities centricities, the huge development for information and communication means, had appeared on followings. These factors forgathered had recorded its impression on the modernity concept and made it appeared as a social exercising, and a form of life based on changing and invention which led all the literary and cultural conversions based on wariness, disestablish, and the continuing movement. This was before the First and the Second World War; or it might be the reason for them. . So the researcher fact's become and as it is found in art’s history .the revolution of the shape's abstract reaching to the absolute abstract .(modernity) started from Claude Monet portrait (impression - sun rising), and the development of civilization and techniques allowed what was not accepted in arts in previous ages to become accepted and desired under the sign of trend and developing in two ways in shape and style or concept or modern painting or ((Modernity)).
The importance of internal audit in the growing demand for services in the public and private economic units, and in the rapid growth of its systems professional, has also been recognition of the importance of internal audit quality and the quality of information provided in a long time, as well as the importance of achieving the greatest possible quality in his work to reduce accounting risks of financial reports misleading or fraudulent, which is one of the important features of the audit.
The internal audit quality are linked with the ability of auditors to detect errors in the financial statements, and their willingness to express an opinion technical neutral and non-aligned based on the results of th
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Suffer most of the facilities of the high cost of inventory , which affects the high cost of the product and thus affects many administrative decisions , as well as suffer the facilities of the systems developed by the provisions of inventory control , and this problem is exacerbated in the construction sector where the inventory in the form of Construction spin of the Year for another it becomes difficult to control the cost effectively , and is the research problem in question follows: What are the implications of the use of the system in time inventory accounting system for the contracting company does kills Alrkaah to the provisions of the cost of inventory and what is the optimal approach to inventory control ? Find assumed
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The current research aims to test the relationship of the entrepreneurial leadership and its factors (strategic factors, communication factors, personal factors, motivational factors) in managing the organizational crisis and its stages (detection of warning signs, readiness and prevention, containment of damages, restoration of activity, learning) among a sample of companies of the Ministry Water resources (Al-Fao State Company for the implementation of irrigation projects, Al-Rafidain Company for the implementation of dams, Iraq Company for the implementation of irrigation projects), as well as standing at the level of interest of the research companies in the search variables and their factors and stages, there is no doubt tha
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The paper tackles two topics. The first is about the term "Ремейк" which is very common in contemporary Russian literature; it has counterparts such as " Обработка" and " Переделка", where these two may indicate any of the following meanings (remake, reformulate, rewrite, treatment, modification, change). It has been shown that this term does not have a stable definition. Also, the role of this term in literary studies has been mentioned along with how it has come to its peak of use in post-modern literature.
The second is that I have taken a sample of well-known works in Russian literature " On the Eve, On the Eve " by the contemporary Russian writer YevgueniBobov, and shown the effort of the writer
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Every researcher must say that the world in continually progress toward the best and that
the Arab and Islamic civilization had produced much of systems and virtuous educational
practices which raised from Islamic heritage. This nation was not isolated from external
world, but it was made a clear active for promote the banner of other nations which entered
under her influence to promote Islamic banner and Muslims. Consequently also Muslims are
affected and influenced, this resulted a clear impact in the civilization and educational
ideology especially in the contemporary teaching methods.
The Anticyclone Merge affects Iraq’s climate clearly through its impact on the different climatic elements. where it appears while they pass through special and distinctive weather . and most of this affection appears in temperatures, Therefore, this research study the relationship between the repetition and the survival period of the Anticyclone Merge and temperature average by using coefficient correlation (Pearson) that shows there’s strong inverse relationship between the integration of Anticyclones and temperatures average. &nbs
... Show MoreIFRS 17 aims to provide a unified basis for accounting for all types of insurance contracts, including reinsurance contracts, in a manner that benefits both investors and insurance companies and enhances the ability of the financial statements of insurance companies for comparison between companies listed in financial markets around the world. According to this standard, insurance contracts are accounted for on the basis of the Asset-Liability Approach and the use of fair values that the standard requires updating regularly in order to provide more useful information to the users of financial statements, as a result of the failure of reporting requirements for insurance contr
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Abstract:
The research aims to shed light on the Corona pandemic and its repercussions on the global economy in general, and on the activities of Iraqi economic units in particular. It also aims to show the impact of the auditor’s reporting on the effects of the Corona pandemic on economic units and its reflection on the quality of his reporting. To achieve the objectives of the research, the researcher prepared a questionnaire according to the five-point Likert scale and took into account in its preparation compatibility with the characteristics of the study community, and that the target community for this questionnaire are the economic units listed in the Iraq Stock Exchange that have complet
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The aim of the research was to know the effect of the inquiry wheel model on chemical enlightenment among second-grade middle school female students in government daytime middle and secondary schools. Umm AlQura Middle School was chosen by intentional selection to be its students as the research sample for the academic year (2024-2025). Two groups were chosen, one of which was the experimental group studying using the inquiry wheel model and the other the control group studying in the usual way. The equivalence of the two research groups was verified by a set of variables, which were (chronological age in months, previous information test, Raven's intelligence test, chemical enlightenment scale). As for the research tool, the researchers bu
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