Amidst the changes resulting from the subject matter of expression in art. The necessity of searching for the expressive features of thought that leaves different imprints with aesthetic features and values which called for re-modifying the expressive vision of contemporary drawings. Therefore, this research has been concerned with the study of (abstract expressive features in the drawings of (Serwan Baran) and (Eric Barto) - a comparative study), and the research includes four chapters. The first chapter is devoted to explaining the research problem, its importance, need, purpose, and limits, then determining the most important terms mentioned in it. Where the research problem dealt with the subject of abstract expressive feature

Takbiratul Ehram "The First Takbeer to Start Prayer" means: the words that the worshiper says to start his prayers, and refrain from anything invalidates it. the findings revealed that the four school jurists agreed that the prayer is not valid without Takbiratul Ehram "The First Takbeer to Start Prayer", and they disagreed on its description, so the majority of jurists said that it is a pillar, and some of them called it an obligatory, but Hanafi made it a condition. Likewise, the four jurists agreed that the one who articulates Takbiratul Ehram "The First Takbeer to Start Prayer" with the word: “Allahu Akbar,”; his Takbeer is correct, and they disagreed about the one who adds a word, or replaced it with another, where the m

The research of three-based financial indicators to create value for shareholders, have been identified research problem in a number of the questions revolved around the extent to which it can express its based performance metrics to create value for the essence and the reality of the surveyed enterprises performance, Can the departments surveyed companies to choose the scale or the most harmonizing index and an expression of the actual performance of the company, has the goal of research is to diagnose the strengths and weaknesses in the performance of the surveyed enterprises through the use of a number of based on the concept of creating economic value and the search for the most suitable indicator to the reality of the perfor

The payment of stripping is more prominent than the defenses that the personal guarantor can hold against the creditor; In order for him to maintain the financial guarantee, and the guarantor derives this payment from the personal guarantee, i.e. not a connection with the guarantee. Your educational tutorial, environmental protection plans, environmental protection plans, environmental protection plans, environmental protection plans, Guaranteeing him to pay the guarantor towards the creditor by stripping the money burdened with in-kind insurance as security for the debt he is guaranteed; If this insurance was prior or contemporary to the personal guarantee, and what distinguishes this special form of payment by abstraction from the gene

The study aims to measure the impact of reporting on value creation on the earnings quality of the economic unit by presenting and discussing the conceptual aspects of the value creation process through multi-capital and the importance of reporting it in Iraqi private banks in addition to presenting and analyzing the concept of profit quality and its measurement models. Therefore, the checklist prepared for this purpose was used based on previous studies related to the subject in order to determine the level of reporting of the research sample banks by analyzing the content of the annual reports of those banks as well as adopting the Tobin's Q scale to measure the value of the economic unit and then using some statistical models to

The exception of contract non-Performance represents an important mechanism in the implementation of obligations. It enables a contractor to refrain from implementing its obligation until the other party has fulfilled its obligations. It is a means of defense, pressure and guarantee of its rights. It is stipulated in articles 161 of the Egyptian Civil Code and Article 123 of the Civil Code While it was not provided for in the French Civil Code except after the issuance of Order No. 2016-131 on the reform of the system of contracts and public order and the establishment of obligations in articles 1217, 1219 and 1220 thereof. These texts, although they did not show the basis on which the exception of contract non-Performance, leaving this

The obligation in accordance with the provisions of the Iraqi Civil Code to meet the obligation to meet the charge for the acting renewal in loyalty, clearing, union of disclaimer, acquittal, impossibility of implementation and statute of limitations. However, the subject of our study will focus on one of these reasons, which is exoneration, but we will not deal with the provisions of acquittal in general, as we chose the nature of the acquittal as the target of this study because it provoked a doctrinal debate among Islamic doctrines, as this study lacked to examine the nature of the acquittal by comparing Islamic jurisprudence with civil laws.

At the beginning of the twentieth century distorting handling totalitarian phenomena of art, which can be called the stage of the test, transition from the theory of ideal theory and other realistic is not cushy, since it requires vision and reading and other concepts, and in light of this dialectic manifested research problem by asking the following Is affected by the design idealism and realism. Through the above mentioned questions, the researcher found rationale for addressing this problem, the study through his research, which is marked (idealism and realism in a comparative study design). And demonstrated the importance of research in the identification of the concept and the effectiveness of the two theories idealism and realism a

It is no secret to anyone that studying and investigating books of jurisprudence, despite their suffering, is a pleasure that cannot be compared to pleasure, and it has benefits and importance that cannot be limited and summed up, and it has great fruits that researchers and students of knowledge reap, as well as enriching libraries with jurisprudential material, after dusting them and taking them out to the light of libraries to be seen. Researchers and scholars, generation after generation, so that this nation can benefit from this pioneering intellectual and scientific product that was written for us by our first ancestors of working scholars who enriched human civilization with this scientific material, which has become a beacon guid