The Transformation of environments surrounding human which called (place), formed an intermediate compresser in forming awareness pictures, human knowledge, culture and thought features, and changing the systems and contexts of human societies, which led to a change the rhythm of life as a whole. So according to that the place will be encodes according to these data for psychological connotations, lead to human sense of harmony with the place in different manner format, here the search problem lies when trying to detect how Iraqi artist deliberating with the place concept, wondering how to investing place in the contemporary Iraqi drawing within its reference dimension, and showing mechanisms from comparative study for the works of two artists, who formed the place element a radical axis in their works, how are each of the artist Nuri al-Rawi, and the artist Saad al-Tai. And the place within the data human culture and thought, represents civilizational reference and national privacy, and the art dimension is a part of data of human culture and thought. So it carries a great mutants for the place. Hence the importance of research comes to be as a new dimension on the level of critical analysis to detect the references and attributes of this concept in the identity of Iraqi art. So the search aims: to detect referential dimension of place in the Iraqi drawing among contemporary contexts, and showing it in the work of artists Nuri al-Rawi and Saad al-Tai.
Based on the correlation of both - knowledge and place, for that each of this knowledge founded its theories about the concept of place, both according to its data and orientations, as the problem of the place is from philosophical problems which be placed within the circle of simple search even to be impossible of the same place, but the concept of the place was more fortunate in the field of philosophical studies in general, and monetary and literary and artistic especially, so had to stand starting from the concept of the place, and the theory of place in art and literature from the perspective of aesthetic and semantic, of where correlation between place and time for literary space with creativity space. On this basis, many descriptions developed for the place types, correlated with the most important concepts within the dialectic forming place within the field of fine arts, which are include: real place, symbolic place, assumption place, and imagined place. And then shed light on the mechanisms represent the place in trends of modern art (global and Iraqi), which varied from symbolic realistic representation for inherited significances reaching to absent the place or neglect its recipes and breakdown from domination imposed by its selected, or attempt to openness to the space of place in the work, which skips the boundaries of time and history.
After analyzing the samples that have been chosen are intentional, came researcher outcome of the most important: that the place manifestation different levels of expression at each of the artist Al-Rawi and artist Al-Tai, the Rawi was often clings to supposed place, while Tai moved from supposed place to symbolic place to the imagined place, the Al-Rawi often transcend on the realistic to place and transmit them to places with ideal characteristics, while Al-Tai transmitting recipes of example on the landscape seems to be linked to reality. And the place for Rawi reflects oftenly an externally part (village), but for Tai reflecting external parts and internal (special and private). The place devoid of all that is emotive in Al-Rawi, so its place are rapting meditating, while Al-Tai places are more emotive and movement from Al-Rawi places. In addition to the general results included the concept of place and its relationship with characteristics of the formation of the artwork.
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
هو ابو الحسن السري بن احمد السري الكندي الرفاء الموصلي ويعرف بالسري الرفاء وهو الاسم الذي غلب عليه، ولقب بالرفاء لانه كان يعمل في رفو الثياب وتطريزها وقد ذكره الثعالبي في اليتيمة فقال (فمنهم السري بن احمد الكندي المعروف بالرفاء)(1)ولد الرفاء في مدينة الموصل ولا تعرف سنة ولادته ولكنه من شعراء القرن الرابع الهجري الذين ذكرهم الثعالبي في يتيمته، وقد عاش صباه رفاء في سوق الرفائين في الموصل حيث سلمه والداه الى احد
... Show MoreThe God Almighty prefer on the Arab nation, and entrusted to carry his message to the secular world as a whole, , gave her all necessities of life in terms of location, who are the heart in the earth's surface. From this blessed place emerged the greatest civilizations and the world has ever known for it than in human history, a four empires Alsamyat
The aim of the study is to identify the stage of both decentralized performance and organizational confidence with through those responsible the decentralized work of officials in organizing and managing local championships affiliated with the Iraqi Athletics Federation from their perspective. The study employed a descriptive approach using a correlational method on a sample of those managing local championships of the Iraqi Athletics Federation, including members , coaches, referees, and the president of the central administrative board, as well as the members and presidents of the subfederations for the sports (2020/2021).
Praise be to God alone, and after:
This is a research entitled: “A fundamental study of judicial jurisprudence rules and their applications in the Hanbali school of thought,” in which the researcher studied eight legal jurisprudential rules considered by the Hanbalis and others.
At the conclusion of his research, the researcher reached a number of results, including: the importance of taking care of judicial rules, and the need for judges and their assistants to them, including: the need for students of science in Hanbali jurisprudence to study these rules according to the doctrine, and to highlight their applications to them, including: the importance of the rules under study, and their impact on rulings Jurisprudenc
... Show MoreThe aim object of research is to show the computerized services library of Salahaldeen University in Erbil city in Iraq, so the research treatment all side of library such as building, location ,staff ,finance, resource collection and services ,we refer to. problem which face library such as administration and finance through the using Of case study method, reference source ,meeting , online comment and data record .The study focus develop in library departments, users services, management ,staff, the resource collection, building and location.
The study ending with many results and recommendation to develop the library services by using modern Information system to all users inside and outside the university and link them with other
In the name of God, praise be to God, and prayers and peace be upon the best of God’s creation, Muhammad bin Abdullah, and upon his family and companions, and from his family:
And after:
He saw from verbs that transcend one effect if it is visual and to two effects if it is heart and this action has several strokes and it is an awareness of the sense and illusion and imagination and reason and in addition to that it has many meanings dealt with in the glossary books and as for what the verb included in the audio studies it is the explanation and deletion and slurring The heart of my place. As for what the grammatical studies included, it focuses on one or two effects according to its l
This study showed the basic features of corporate tax in Iraq by showing what was in the Income Tax Law in force .The study aims of this to indicate the role of tax corprates in tax revenue and then the possibility of strengthening the revenue of this tax as an important source of local funding sources in the form that is with him reduce dependence on oil revenues to finance the general budget in Iraq, the risks and the study found a number of conclusions from the most important: that the corporate tax comes in the introduction to the components of the income tax structure in terms of relative importance and formed a revenue source of prime The gross proceeds of the income tax in Iraq, where it contributed to more than a quarter of that
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