The present paper talks about balance between two poems which are the Nouniya for Ibn Zaidoun and Andalusia for Ahmed Shawqi. This study is not claimed to be the first of its kind but we found some artistic aspects that deserve to stop at them. This what makes the two the focus of critics and scholars as well in addition to their emphasis on the unity of the human feelings and immortality through the poet's ability to employ those feelings and emotions in a way that it can express the human soul in every time and place. That is what we believe Ibn Zaidoun had reached in his poem. Therefore, the present paper has come into the conclusion that Ibn Zaydoon's Nouniya is better than Shawqi's Andalusia due to what we got through reading and analyzing an aspect of their poems. This preference can be summed up as follows:
- Ibn Zaidoun adopted the style of irony and holding diodes which is based on antimony and contrast between opposite sides in the poem (perhaps the expression through paradox is connected to the argumentative situation, time and the conflict through which it falls into)1. Therefore, the language of Ibn Zaidoun relying on irony in manifesting the psychological meaning in a complete picture is coupled a lot with the human action whichdraws its continuation through time and this has given it human dimensions and a continuous argumentation.
- The language of Ibn Zaidoun is a coherent language that expresses the nature of his era as he managed to adapt it to fit the emotional purposes that he wanted to express. Shawqi on the other hand used expressions that belonged to the pre-Islamic era. This forced us to go back to the dictionary to find out the meanings , i. e. , he did not bend the words to acquire new connotations so as to contribute to the development of the situation and content, a point to be considered for the poet.
- The poem of Ibn Zaidoun represented an integrated thematic unit from the beginning till the end, while Shawqi's poem was divided into sections, starting with parking on the ruins, descriptive parts, monologues, and conclusion.
The symbol in Ibn Zaidoun's poem acquired human dimensions, while Shawqi was characterized by locality in that the Sphinx symbolism was associated with Egypt. This is not compared to the beloved that expresses comprehensive human positions in every time and place. The symbol of the beloved for Ibn Zaidoun includes the entire poem while is confined to limited lines for Shawqi.
This research aims primarily to highlight personal tax exemptions A comparative study with some Arab and European regulations. And by conducting both theoretical comparative analyses. Most important findings of the study is the need to grant personal and family exemptions that differ according to the civil status of the taxpayer (single or married). In other words, the exemption increases as the number of family members depend on its social sense. Also taking into account some incomes that require a certain effort and looking at the tax rates, it is unreasonable for wages to be subject to the same rates applied to commercial profits.
Reseach target the most important topic, is Activity and ProfitabilityIndictors Analysis for
Nationality and Iraqi Insurance Company, In order to stand on them ability to cover its risks
and explore the efficiency asset and its avialible resources using to determine them abilities to
profit generation from its insurance activity. The analysis was focus to examine their profit
and activity power, and test the significant differences aming them performance. Test 2
hypothese that is related and result it sign that the 2 company no has significant differences at
profitability and activity level. The research depend on coneclusion, recommended two
company to work at efficiency with cost element of insurance activity in or
Receipt date:10/27/2021 accepted date:12/15/2021 Publication date:31/12/2021
This work is licensed under a Creative Commons Attribution 4.0 International License.
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