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.
المقدمة ومنهجية البحث
تتفق أغلب الأدبيات ومنها المحاسبية, بأن الخطوة الأولى في وضع وتقييم أي نظام إداري أو محاسبي هي في صياغة أهداف ذلك النظام لما لذلك من أهمية في توفير معيار للحكم على كفاءة التطبيق من عدمه.
وتعرف الأهداف بأنها (النهايات التي تعمل أو توجه النشاطات باتجاهها أو هي النهايات التي تطمح النشاطات تحقيقها). ( 1 ) ..,
كما تعرف أيضا بأنها (الأ
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Key findings from the study include:
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