The moon tree, the lover of the night, cholera, the sea changes its colors are poetic products left by the pioneer of free poetry, as many have called her. She used to write poetry and publish it in magazines and newspapers until she published it with collections that came into existence from an early age. Several factors helped her in that that contributed to the formation of her personality and the maturity of her talent, including factors Family, including environmental, and psychological, until she later became the focus of attention of many, so she became taught in the universities of London, and students stood by her method of writing free poetry, this poetic color that Badr Shaker Al-Sayyab participated in pioneering. Whoever examines the life of this poet and her achievements finds that every part of her life evaluates research and letters, and every house she has has a lot of ambiguity and creativity, which makes you stand there a lot to meditate on it and dive into its meanings and try to extract the rhetorical arts from it and wonder how a poet at an early age had this ability to choose words. Eloquent to this extent, and how can you weave it, but you go back and say talent and the poet's family are the two main poles in its formation, in addition to its culture and study, which enabled it to impart Arab landmarks colored by the Western character and renewal. And al-Sayyab explained by saying: (The two poets - meaning Nazek and al-Sayyab - tried to renew the content of Arabic poetry and followed the general form of the poem on the path of immigrant literature and American literature in particular. Badr was deeply impressed by English and American literature, and he admired the American poet TS Eliot. .......... As for Nazik, she is authentic in her Arab culture and in her understanding of Arabic literature. It was clear, and it followed a well-marked path (( ), as for its pioneering of free poetry, it had another opinion, it was mentioned that this poetry has roots dating back to the year 1911 AD, in what was published in magazines and newspapers, and that Nazik and Al-Siyab re-try and renew () although they are in many Interviews It was confirmed that she is the pioneer of free poetry, from that an interview that Dr. Mahmoud Muhammad al-Habib conducted with her and was published in the Journal of Arts when he asked her by saying: (There was a lot of controversy about the first poem that was composed in free poetry. It was said that the late Badr Shakir al-Sayyab preceded you in that in his poem “Was it Love” in his collection “Withered Flowers” (1947), while you insist that you preceded him chronologically in your poem “Cholera” which was published by Al-Oruba magazine on 1/12/1947.. .......... - She replied - ....... The important thing is that my poem was published before his poem, and I did not have any knowledge of Badr Shakir al-Sayyab - may God have mercy on him - at that time, so he did not look at my poem when he composed his poem Nor did I read his poem when I compiled mine, but each of us started separately. The two poems (Cholera) and (Was it Love) differ from one another in weight, theme, form, and language...) () We note from her answer that she insists and is proud that she is the pioneer of poetry Al-Hur, with her poem Cholera, was agreed by many.
The reconciliation of tax reconciliation is one of the legal methods used by the financial authority in Iraq, which is done with the taxpayer
The research dealt with the weakness of tax revenues for many reasons, including tax evasion, which led to the search for ways to reduce evasion to increase the tax revenue, and settlement reconciliation one of these means .
The research proceeded from the premise that the use of a more broadly settled settlement would govern the tax evasion of taxpayers.
The researchers used a series of studies and previous research, books and other sources related to the subject of research, and this was done through the theoretical framework, and the practical aspect that included the fin
... Show MoreThis study aims to know the role of strategic leadership to achieving competitiveness in industrial establishments by identifying the respondents’ perceptions about the level of availability of dimensions of leadership strategies (creativity and innovation, risk tolerance, available opportunities) in Bashir Al-Siksek & Partners Company for the manufacture of sanitary and plastic ware in Gaza strip
To achieve this, a questionnaire was developed and distributed to a sample of managers, auditors, accountants, and administrative employees in the study sample company. The questionnaire tool was distributed to 60 employees and employees, of which (52) were retrieved, or 86.6%, and (8) were excluded for la
... Show MoreThe research aims to develop a proposed mechanism for financial reporting on sustainable investment that takes the specificity of these investments.
To achieve this goal, the researcher used (what if scenario) where the future financial statements were prepared for the year 2026, after completion of the sustainable project and operation, as the project requires four years to be completed.
The researcher relied on the results of the researchers collected from various modern sources relevant to the research topic and published on the internet, and the financial data and information obtained to assess the reality of the company's activity and its environmental, social, and economic i
... Show MoreReaxys Chemistry database information SciVal Topics Metrics Abstract A novel CoO–ZnO nanocomposite was synthesized by the photo irradiation method using a solution of cobalt and zinc complexes and used as a coating applied by electrophoretic deposition (EPD) for corrosion protection of stainless steel (SS) in saline solution. The samples were characterized using powder XRD, scanning electron microscopy (SEM) and electrochemical polarization. It was also found that the coating was still stable after conducting the corrosion test: it contained no cracks and CoO–ZnO nanocomposites clearly appeared on the surface. SEM showed that the significant surface cracking disappeared. XRD confirmed that CoO–ZnO nanocomposites comprised CoO and Zn
... Show MoreBackground: Antimicrobial prescribing patterns have an important role in the emergence of resistance, and community pharmacists have a substantial influence on this issue. Objective: To assess community pharmacists' behaviors and attitudes toward antimicrobial dispensing, determine their proportions and categories, and examine the underlying rationales for this practice. Methods: A descriptive cross-sectional survey of community pharmacists in Iraq was conducted from June to August 2023, using a self-administered validated questionnaire. The attitudes, practices, and motivations driving the distribution of antimicrobials without a prescription (AWP) were explored in three areas. Results: A sizable proportion (61.6%) of respondents rejected
... Show MoreDiscretionary Punishment, Public Regulation, Interest
The research discusses with organizational spirituality and its implications on the organizational performance in the General Company for Food Industries in Abu Ghraib (Baghdad). The aim of the research was to determine the contribution of organizational spirituality in the organizational performance of the surveyed company. In order to achieve the objectives of the research، two main hypotheses were adopted. Several sub-hypotheses centered on the relationship between organizational spirituality and organizational performance in terms of its dimensions (Meaning work، self-esteem، community affiliation،
... Show MoreThis research deals with a very important subject as it tries to change the theoretical and scientific heritage and some professional rules adopted in the newsroom. Most media students have difficulties in writing news for press correctly. The researcher tries to identify the compatibility of what is published in local news agencies with professional and academic standards.
The research finds detailed editorial rules for a number of news formats which will play an important role in writing news for press easily, especially for the beginners and newcomers. Also, it discovers a new fact denying the beliefs of some researchers and writers in not having news conclusion in news edited according to the inverted pyramid pattern.
The re
The basic solution to overcome difficult issues related to huge size of digital images is to recruited image compression techniques to reduce images size for efficient storage and fast transmission. In this paper, a new scheme of pixel base technique is proposed for grayscale image compression that implicitly utilize hybrid techniques of spatial modelling base technique of minimum residual along with transformed technique of Discrete Wavelet Transform (DWT) that also impels mixed between lossless and lossy techniques to ensure highly performance in terms of compression ratio and quality. The proposed technique has been applied on a set of standard test images and the results obtained are significantly encourage compared with Joint P
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