يعد حافظ الدروبي من الفنانين العراقيين الذين تصدروا الحركة التشكيلية العراقية في العقود (الرابع والخامس والسادس) من القرن العشرين، وكان لهم دور متميز في أرساء الدعائم الأساس للحركة التشكيلية العراقية الناهضة ، فضلا عن ذلك فهو يعد رائدا تربويا كان له الفضل في تخرج نخبة كبيرة من الفنانين الشباب والطلبة المتميزين فنيا . ولم يكن الدروبي أقل أهمية من أقرانه الفنانين مثل الفنان(جواد سليم وفائق حسن وعطا صبري وأكرم شكري ) (15:ص31_ص61)، ممن أكملوا دراستهم في المعاهد العليا خارج العراق في ( إيطاليا وفرنسا وإنكلترا ) ثم عادوا ليضعوا الأسس والركائز لنهوض الحركة التشكيلية في العراق . حاول هؤلاء الرواد ان يعيدوا تصوراتهم ورؤاهم الفنية تجاه البيئة والطبيعة عبر محاكاتها تارة اوعبر أعاده بنائها من جديد بعد تفكيك معالمها تارة أخرى ، من خلال رؤية أكثر وعيا بعالم الحس الموقظ للخيال والجمال وبعالم الفن والكشف عن مضمونه . وكما هو معروف ان الفن هو ظاهرة إجتماعية بدأ بها الإنسان منذ ظهوره على الأرض، فالفن من ناحية الوظيفة كالعلم ، فالأثنين يمثل معرفة في حياة الإنسان، فالأول يعتمد في تفسيره للظواهر الطبيعية على الحس والحدس والجمال ، في حين الثاني يعتمد هذا على التجربة والبراهين والحقيقة العلمية ( العقلية)، وصولا الى معرفة الحقيقة البشرية التي تنامت وتطورت عبر الحقب الزمنية الطويلة والى يومنا هذا ، ومن هذا المنطلق اتجه هؤلاء الفنانون العراقيون الرواد الى الكشف عن محتوى الفن ، وكان من بينهم حافظ الدروبي الذي كان متميزا في قدرته على تشكيل البيئة في بناء عمله الفني ، والتي اقترنت بمواهبه الأولى في صباه في(الرسم والرياضة والتمثيل والموسيقى) متنقلا بفنه من أسلوب الى أخر . وتظهر أهمية البحث بما يحتويه من ثقافة فنية تسلط الضوء على تجربة أحد الفنانين الرواد الحركة التشكيلية العراقية بعدها تجربة يمكن الاستفادة منها عندما يطلع عليها الفنانين والأجيال اللاحقة من الفنانين الشباب وبما يقدم البحث من معرفة تساهم في زيادة الوعي الثقافي والتذوق الفني عند الناس بما يفيد المكتبات العامة والمكتبة الفنية الخاصة لعموم الفنانين
In our research, we dealt with one of the most important issues of linguistic studies of the Holy Qur’an, which is the words that are close in meaning, which some believe are synonyms, but in the Arabic language they are not considered synonyms because there are subtle differences between them. Synonyms in the Arabic language are very few, rather rare, and in the Holy Qur’an they are completely non-existent. And how were these words, close in meaning, translated in the translation of the Holy Qur’an by Almir Kuliev into the Russian language.
The study has tackled three important variables on the strategic and organizational level, that are : (Administrative skill, strategic Entrepreneurship and organizational flexibility). Through the statistical analysis is, the research hers have sought to identify the relation among them. The study has been applied on a sample of (44) private banks in Iraq. A questionnaire, which has been designed according to a number of international standards, has been used. It's made of (29) items that cover the three variables to test their hypotheses. A number of statistical tools have been used A number of conclusion have been reached and recommendations have also been suggested.
Comparison is the most common and effective technique for human thinking: the human mind always judges something new based on its comparison with similar things that are already known. Therefore, literary comparisons are always clear and convincing. In our daily lives, we are constantly forced to compare different things in terms of quantity, quality, or other aspects. It is known that comparisons are used in literature in order for speech to be clear and effective, but when these comparisons are used in everyday speech, it is in order to convey the meaning directly and quickly, because many of these expressions used daily are comparisons. In our research, we discussed this comparison as a means of metaphor and expression in Russia
... Show MoreThe audit profession today gets an increasing interest by the financial , economic and legal contemporary societies , because of the importance of the technical & neutral auditor’s opinion to the financial reports beneficiaries in order to enable them making their investment decisions , but some of them whom suffered damage or loss when they made that decisions according to the mentioned financial statements which consolidated with auditor’s report , exposed the function to a responsibility and credibility crisis in addition to missing the trust especially at the latest years. They always ask why or what is the reason that cause the auditor didn’t giving us any warning signs about the economic mater for that companies.
The research aims to shed light on the amount of proceeds annual tax for each of the way the contract total and percentage of completion method - see which is better - as well as the current problems arising from the application method of the contract in full in settling accounts tax - to identify problems - related to postpone settling accounts tax in accordance with the way the contract fully and determine the advantages and disadvantages of each of the methods through practical application , and then use the results as inputs to help in the decision to confirm the continuation of the GCT using a full decade in settling accounts tax for long-term construction contracts or forgo them.
Were the result of research the existence of
... Show MoreThe 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 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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يعدُّ السيد محمد المالكي صاحب عقيدة سليمة، وخلق قويم من كل شائبة، فعقيدته عقيدة السلف الصالح من أهل السنة والجماعة، والتي تنبذ البدع، وتتبرأ من الغلو والتكفير، فكان جامعاً للمسلمين على اختلاف مذاهبهم؛ لأن منهجه الجمع بين العلم والعمل والروحاني، والدعوة الإصلاحية المبنية على احترام وجهات النظر والتسامح، فكان بحق إماماً من أئمة المسلمين عقيدة و
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