The research addresses a pattern of imagery which is regarded a Prominent feature of Abi Tamaam's Poetry (the image of implicit simile) which is based on the hidden signified and the signifier which can be deduced out of context . The investigation requires a study whose proof is based on imagery which is of three types: natural proof , human proof and Quran proof . After handling the realistic structures of this image, the researcher has shifted attention to its types and has dealt with the psychological domain , dividing it in two types: the sensory image and the mental image. The research is directed towards studying the implicit sentence regarding its styles of expression : declarative expression and composition expression . The

I've dealt with marked (after the global economic crisis in the policy of the United States from 1929 to 1933) a set of facts and historical events that contributed to the shaping of American foreign policy during the economic crisis or Miaraf historic recession that hit the big capitalist world Thelatnaat the beginning of the last century, whereOur research included three main areas in which we tried to stabilize the political decision-making in the corridors of diplomacy, U.S. State Department has set off in this research study in three axes: the first included a knowledge of U.S. foreign policy with the countries of Central and South America in light of the global economic crisis 1929–1933. While the second axis included on an

The current study aims at specifying the required teaching skills to teach history in the intermediate stage according to the point of view of history teachers . The Study is applied in Iraq , Baghdad on the schools of the First and Second Rusaffa directory for the academic year of 2008– 2009 . The researcher prepared a tool of study as a questionnaire of 30 items with three options . They are distributed to six fields . The researcher checked the tool's validity by consulting experts in the field of history and educational an psychological sciences .and the factor of validity of the tool of study is derived through depending on initial test of samples of the society of research which is of 30 male and female teachers . The ratio of th

The Al-Shishtary is considered one of the well-known Andalus poets. His poetry represents a flood of kind emotions, springs from the sincere sources of Divine Love, and this is what we felt in his life and his literary prestige. He was a poet who was familiar withthe art of his timeknowsthe oldand popularintellectual assets ofIslamicSciencesof Sharee'a. This wide culture, which he had, is available to him through his many travels between the coasts of Syria, Egypt and others ... to become Imam of the religion way known as(Al-Shishtariyah)resonatedin the hearts ofthe general publicespecially the poor people. This showshis smoothand influential styleand his humanitarian andsimple words which resonate in the hearts of his followers, therefo

The current study aimed at identifying the orientations of the female students of Faculty of Education for women in Baghdad University toward the different teaching methodologies and the differences in variable factor with different major, teaching phase and the interaction between them. The study sample consisted of (147) female students on whom a questionnaire composed of (36) items were applied after verifying its objective and steadiness. The results indicated that the orientations of the female students of Faculty of Education for Girls in Baghdad University toward the teaching methodologies are positive however it was negative toward the questionnaire. The results indicated also that there is difference in the orientation toward th

This paper discusses the role of Auditors' Technological Maturity in reinforcing the quality of auditing profession, through focusing on the concepts of Technological Maturity and quality of auditing profession, as well as designing a proposed model for Technological Maturity which includes five evolutionary and sequential stages, and this proposed model would contribute to reinforce the quality of auditing. This proposed model will be employed in the field of auditing profession because the importance of the development and investment in this profession and the importance of the need for specialized knowledge in Information Technology, and the result of a proposed model is development of technological knowledge for the auditor to reach

The insurance companies are one of the organizations that rely mainly on human capital to underwriting to insurable risks because most of risks have many variables, so the aim of the research is to show the level of interest of the researched company in human capital, the reality of the underwriting policy in it, and the relationships of correlation and effect between them, and the approach has been used Analytical descriptive, as books, research and other related sources were used for the purpose of completing the theoretical side, on the practical side, a questionnaire was prepared, which represents the main tool for collecting data and distributed to a random sample of 64 people from underwriting managers and employees in spec

Researching performance audits according to the dimensions of financial sustainability in light of the scarcity of resources and economic and social transformations in the business environment is of utmost importance in the non-profit non-governmental organizations in achieving the goals and correct the path and address deviations, and help them in improving the outputs of processes and associated procedures and capacity The research was based on the hypothesis that the existence of a performance audit program in accordance with the dimensions of financial sustainability leads to the measurement of the commitment of the Olympic Committee. National Iraqi indicators of financial sustainability of the dimension of revenue in order to improv

The follower of the needs of the users of accounting information notices the necessity of adopting faithful representation of information Hence, IASB adopted the economic substance approach as the basis for the Formulation and development of international accounting standards Therefore, this research discusses the reflection of the economic phenomenon in terms of its economic substance on the subject of measurement , And it should be consistent measurement method where the problem of research is concentrated in the fact that the economic units operating in the local environment to address events and economic phenomena according to the legal form , as appropriate With the requirements of the unified accounting sys

This study aims to highlight the role of financial control in the development of government performance through the use of "GFS" system and its application in the service of government units, which will help them in how to use financial resources efficiently through the quality of accounting information provided by this system in the financial statements that reflect the predictability in that fiscal policy of the state through government programs and activities fee as well as to identify weaknesses and address them quickly in order to avoid wastage and loss of public money, which leads to the possibility of utilization of available financial resources of the state to effectively and efficiently, has been reached that the failure of gove