The poet Maarouf Al-Rusafi lived in an anxious era of our intellectual history at the end of the nineteenth and first half of the twentieth century, which is the stage of the launch of the Enlightenment movement in the Arab East with the great political and social changes that witnessed this stage that had an influential

Pride in the poetic Genius in Al-Shareef Al-Murtada's poetry.Pride in the poetic genius is a rich and recurring subject .The poets always compete with each other to show their skills in composing poetry.This subject illustrates the poet's creative talents and his ability to comprehend the vocabulary of the Arabic language.Pride in the poetic gift witnessed great development which was caused by the cultural progress of the Abyssian Age. Such influences are often reflected in poetry because it is an essential part of life.

السخرية والمفارقة في شعر احمد مطر

הקדמה
עיון זה מטפל ביסוד עיקרי במבנה השירי, כלומר הצורה השירית, המהווה את היסוד הבולט והחשוב ביותר
בשירה, אין שיר בעל ערך אמנותי שלא מכיל צורה שירית יפה.
העיון הזה כולל מבוא על הצורה השירית , בו הצגנו דעות של מבקרים ערביים ומערביים בולטים ביחס הנושא ,
למען הגשת צורה מפורשת להבנת מבנה הצורה השירית . סקרנו את היסודות העיקריים שנשענה עליהם
הצורה השירית ומהן: הדמיון, הדמוי, מטאפורה, סמל, סיפקנו הסבר מפורט על

According to the importance of the subject of research, and the importance of the surveyed organization as a dynamic sector of the country in general , The research attempts to suggest to service organizations in general reconsidering the currently adopted mechanisms in the redesign of its functions , and in the services provided industry . The data was collected from (98) Director Mangers , head of department and head of division . The research tool is the questionnaire , which included (50) items . The results show Significant Effect & Correlation relationship between the two variables due to their dimensions . These lead to he application of job enrichment technology will increase the organization's ability to possess efficient hu

In this article, the types of renewable energies and the environmental effects of consuming these energies are studied. Energy is one of the things necessary for economic and social development and improving the quality of life, and the presence of continuous and sustainable economic energy is essential for any economic development and growth. Humankind has been aware of renewable energies such as biomass and geothermal energy for a long time and has used these energies as heat sources for shelter. With the beginning of the extraction of fossil fuels such as oil and coal and unlimited access to these products, the use of renewable energy sources, except in remote places and forest areas, has become limited and forgotten. Currently in Iraq,

The research aims to shed light on the nature of the tax gap in the income tax by the method of direct deduction and its reflection on the financial objective of the tax, and to determine the reasons for this gap in the deduction between the tax due in accordance with the laws and instructions in force and the tax actually paid. The tax gap is a real problem that cannot be ignored for what it represents loss of financial revenues due to the state.

The research problem is represented in the existence of a gap between the tax due according to direct deduction instructions and the tax actually paid according to the financial statements, and to achieve the objectives of the research and test the hypotheses, t

This research aims to identify the role that forensic accounting plays on the transparency and quality of the financial statements in trade bank of Iraq and the Gulf Commercial Bank in Babylon. This research came to address the problem that most financial institutions suffer from, which is represented by the lack of transparency and the quality of the financial statements issued in a manner. Annual also the manipulation and fraud in the financial data, which causes a big gap between that institutions and organizational stakeholders. According to the implementation of the research hypothesis and the objectives of the research, a questionnaire was prepared consisting of three axes, the first axis dealing with the demographic distri

The research aims to identify and diagnose the public relations strategies in its digital online communications by the United Nations High Commissioner for Refugees (UNHCR) in managing the crisis of Iraqi refugees in Turkey. A content analysis form was designed for the digital content of the UNHCR's website dedicated to topics and issues concerning Iraqi refugees that were covered by the site, adopting a comprehensive enumeration approach. The study covered the period from 01/03/2022, to 30/06/2022. The research yielded several key findings, including the predominant use of media, advertising, and education strategies in managing the crisis of Iraqi refugees in Turkey. News and reports ranked first among the media