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.
This research aims to show the sight at the importance of the private banking sector in Iraq and its role in financing of the investment projects , of the ability of Central Bank's decision to increase the minimum limit of capital for private banks to provide support to the economic activity and the development in Iraq. In addition to illustrate the importance of the capital increase, with a, and taking into notice the most important determinants that can stand in front of these banks in the beginning of the decision implementation, which in turn can lead to the most important proceedings that can contribute in the support of banks to implementation the decision. Also, the research has highlighted the most important ways through wh
... Show MoreThe analysis of time series considers one of the mathematical and statistical methods in explanation of the nature phenomena and its manner in a specific time period.
Because the studying of time series can get by building, analysis the models and then forecasting gives the priority for the practicing in different fields, therefore the identification and selection of the model is of great importance in spite of its difficulties.
The selection of a standard methods has the ability for estimation the errors in the estimated the parameters for the model, and there will be a balance between the suitability and the simplicity of the model.
In the analysis of d
... Show MoreThe research aims to measure the impact of the quality of the audit on the Earnings Quality, for a sample of private joint stock companies listed on the Iraq Stock Exchange, as the research sample included (14) private and listed joint stock companies in issuing their financial statements for the period from (2010-2018), as well as companies The audit offices in charge of auditing these companies, which number (18) companies or an audit office, and the research relied on two main models for measurement, as the first model reflects the assumed relationship between independent variables represented in the characteristics of external audit quality and measuring the extent of its impact on the dependent variable represented in the Ea
... Show MoreResearch includes evaluation of projects implemented and which entered into trial operation period in accordance with the evaluation criteria and of (cost, quality and time) to determine the size deviations gap for the sample of projects during the years of assessment (2011-2012-2013-2014) of each of the three evaluation criteria, and then followed by a calculation the size of the overall gap to the problem based on the research problem to determine deviations from the specific implementation of each project by answering several questions to answer turns out the reasons for these deviations occur.
The importance of research Focus on the evaluation of received projects from contractors executing the projec
... Show Morewhich is much useful in the Arabic Language generally in the Holly Quran especially. It is the pronoun I have taken in the semantic aspect from it and I have done on the surra sabba which varities the semantical pronoun in it among the pronoun of the speaker the conscience of the addressee the absent such the the siprat pronoun that comes in it with the explanation for its importance and its work and this is the subject of the first unit which I advanced it from the concept of the pronoun Linguistically and convention. After that I have lighten in some meanings which I have done in the surrat as a semantic , magnification , proud, reprimand and others which I ended my research I have reached the results from it
... Show MoreThis research sheds light on those discrepancies in the use of ornaments, adornment and perfumes, as well as the art of cosmetics, in two important civilizations, namely, the Mesopotamian civilization as the earlier civilization, and the civilization of Yemen, which represents the first Arab civilization. Through the foregoing, our research includes two topics, the first topic included the history of the use of decorations, ornaments and perfumes in the civilization of Mesopotamia, while the second topic included the study of ornaments, adornment and cosmetic art in the ancient civilization of Yemen. And then the research came out with a number of conclusions that the researcher considers very important to highlight the differences and f
... Show MoreThe subject of research entitled "The Mechanisms of build up the dramatic construction in the films of the world of nature - National Geographic's films as a model" emerges from the importance of the subject of the dramatic construction and its departure from its classic style due to the evolution of the visual presentation and its instruments and the specificity and emergence of a form of television production represented by the films of the world of nature which began to occupy an important space in the map of television and television channels specialized in this subject, which drove the researcher to study the mechanisms of producing the dramatic construction in this kind of film s. This research came in three chapt
... Show MoreIs hardly day expire without hearing the news either Abuse Managementthe accounting standards or the existence of serious misstatements by someauditors.Which caused the demanding of many companies in the recent republication of the financial statements and the re-announcement of its financialresults. Such acts raise questioning about the role that should be played by theauditors, prompting agencies responsible for setting auditing standards to takeTo throw increasingly responsibility on the auditors in order to interest risksfraud The Risks of Fraud in their review of the financial statements.also The Public Company Accounting Oversight Board in the U.S.called about the need of owning the Certified Public Accountants those whoaudits for
... Show MoreAccounting disclosure is the main means and effective tool for communicating business results to users in support of their decisions, especially those with thought and specialization from academics and professionals in the field of accounting and auditing about the importance of accounting disclosure and transparency in financial reports.
Contingent liabilities represent commitments based on the occurrence of one or more events in the future to confirm the value due, the party entitled to it, the maturity date, or to confirm the existence of the obligation itself, and therefore they should not be recognized as a contingent liability i
... Show MoreThe article considers the main reason for A. I. Herzen's address to obsolete words, which is their ability to acquire a stylistic coloring in the context of speech, as well as the possibility of combining, in some cases, with neutral lexemes of various functional styles. A certain stylistic effect of such characteristics of this type of vocabulary is represented, as a result of which their stylistic coloring in syntagmatic terms does not coincide with stylistic coloring in terms of paradigmatics, that is, in speech they have a completely stylistic meaning. Attention is focused on the role of outdated vocabulary, which consists in the fact that they serve to implement such features of the artistic style as imagery, emotionality, and their
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