مشكلة البحث:

يبقى الفن ولا زال في جميع حالات التعاقب البشري ومراحل التطور الانساني الاكثر انطلاقة وتميزاً في التعبير عن واقع الانسان وعن مشاعره وانفعالاته وافكاره ذات الصلة بتأثيرات البيئة المحيطة به.

والفن ولاسيما (الرسم) يمثل وسيلة من وسائل التعبير الفني بل يكاد يكون الرسم وسيلة الانسان الاولى التي عبر فيها بخطوط مرئية عن مجالات حياته وعلاقته بالبيئة التي عاش فيها، ويقيناً ان الخطوط هذه وكما شكلتها يد الانسان وظهرت بصيغة رموز وصور ذات دلالات او معانٍ عبرت عن انفعالاته واهتماماته وحالته النفسية الداخلية من جهة، وعلاقته بالبيئة التي يعشيها بجميع ظواهرها الاجتماعية والطبيعية من جهة اخرى، في اشكال ظهرت في البداية على جدران الكهوف والقصور والمعابد والمنازل التي استخدمها كاوراق للرسم عليها وفيما تركه ذلك من ادلة على التعبير الفني لمكونات بيئته.

ومع ان وسائل الرسم وطرائق التعبير عنه قد تعددت وتنوعت عبر الاف السنين الا ان ميزة التفرد الرئيسة للرسم ظلت وستبقى تمثل حاجة نفسية يلجأ اليها الانسان بوصفها الوسيلة الاقرب وضوحاً الى نفسه والاعمق اثراً في وجدانه، كون ان الرسم من اكثر الفنون تماساً بملامح حياته ومن اشدها تأثيراً بشعوره وادراكه بدليل ان الحضارات الانسانية سعت ولقرون عديدة الى ان تعبر عن تجربتها الانسانية بالرسوم التي ينجزها ابناؤها.

ان هذا التوجه يعزز القناعة بفاعلية تلك الرسوم وفي تهيئة ذلك الترابط بين الانسان وما يعتمل في نفسه وفي كل ما في بيئته من مظاهر واشكال وما تحتويه من مشاهد تتمثل في رسومه وفي رؤيته ونظراته الى البيئة وتذوق مظاهرها وما يحسه من اشكال الشخوص والكائنات الحيوانية والنباتية والحوادث التي يريد التعبير عنها.

ويشير (هربرت ريد – 1975) بهذا الصدد الى ان "الفن استعداد متوافر لدى الافراد بدرجات متفاوتة ويطبقونه في كل ما يقع تحت احاسيسهم وعواطفهم ومشاعرهم في حياتهم اليومية، وهو يكشف القيم الجمالية، فبواسطته نستطيع ان نتعرف على مكامن الجمال والقبح والتمييز بينهما في الاشياء التي تقع بالبيئة المحيطة بنا، وكذلك فانه ينمي الذوق والاحساس بالجمال وينمي الوجدان كونه متغلغل في حياة الانسان منذ القدم اذ اصبحت كل الاشياء التي يصنفها الانسان خاضعة الى حد كبير للتشكيل الفني.

 

 

The research aim is to identify the concept of fair value and its measurement approaches, shed light on the concept of fraud and its forms, motives, as well as how to identify fraud under the fair value method.

I have been using the program package SSPS statistical in the calculation of the research variables, and the research sample was a group of university professors and auditors working in the federal board of Supreme Audit. 

 The researcher has reached some conclusions, the most important; the lack of conclusive evidence about management's intent in adopting the use of fair value raises several doubts about the credibility of the statements prepared in under the fa

Every cultural achievement is a creative text, and every text is a group of signs. The Winged Bull sculpture is a sort of text that is not confined to some signs; indeed, its cultural signs go far beyond as they are open-ended, everlasting and it lends itself to various horizons of interpretation. The recipient has to combine the signs of this sculpture, which belong to different patterns, in the pursuit for perfection so that he can decode its media message.
I have tackled this sculpture by adopting a semiotic approach. The semiotic approach is a modern critical approach which is as wide as culture and as rich as knowledge. It has been linked to modernism, which in turn has been linked to modern critical approaches, because it can

For cleaner air and unpolluted continue assessment study air pollution the city of
Baghdad by measuring the concentrations of air pollutants, which included TSP, Pb, where
the adoption of three stations (Andalus Square, Jadiriya, Allawi) are distributed in the city of
Baghdad in order to compare the concentrations of these pollutants with previous studies.
Study pointed out that the city's air contaminant, especially in minutes outstanding after
deducting the amount of atmospheric dust thick mechanism city this year where the highest
concentration of minutes outstanding (9895) micrograms / m 3 at the station Alawi and lower
concentration of 157 micrograms / m 3 at the station Alawi and this was higher than the
det

Greenhouses are provide that produce of vegetable in non times seasons production by controlling the various environmental factors that appropriate atmosphere in temperature and humidity for the growth of plants in the plastic houses and owner plastic.
The objective of this research is to study of the most important natural and human factors affecting the Greenhouses in the province of Baghdad and study geographic distribution for the Greenhouses in the province.
Some properties on curriculum geographical descriptive analytical that used in describe and analysis of data and information that could be available from Directorate of agriculture in Baghdad to 2014. As it turns out that district of Mahmudiya acquired (45.3%) of the total

The public budget in Iraq depends on a number of legislations across its fourth stages, starting from preparation to implementation and control; one of these legislations is the amended law of financial management and public Debt. No. (95) In 2004. Accordingly, the public budget cycle faces various failures, some of them resulted from the shortcomings in the legislation depended that effect on the public budget in a way or another; whereas the other failure resulted from no applying the legislation that adversely effect on the public budgeting stages that call for studying them and paying the attention toward them to present the suggestions that contribute in handling and developing public budgetin

دور اللوبي الصهيوني في صنع السياسة الأمريكية

الأحكام القانونية للجرف القاري في القانون الدولي

اكتشافات النص الروائي واهميته في المعالجة والاخراج

Abstract The League of Arab States took many procedures against the Syrian political system, like suspended Syria's membership in the League of Arab States and sent a team of Arab observers headed by Dabi to discuss the situation there and issued some decisions and statements that called the Syrian regime to stop the use of violence and repression against the Syrian opposition.Through these steps, the Arab League has tried to help the Syrian parties to resolve the crisis. However, the role of the league in the Syrian crisis was characterized by weakness in general, and lack of seriousness, which contributed in the aggravation of the situation in Syria, and the intervention of major powers in the internal affairs of Syria.

Most cities in the world are suffering from the problem of solid waste and the resting adverse impact on the environment and public health, in particular the spread of diseases, insects and rodents, As well as the proliferation of nuisance odors result of provided by the responsible parties, As wall as weak environmental awareness among those who dwell in dealing in environmentally sound disposal of solid waste, this study was  bembgesan  first intake of solid waste and the kinds of concept and components by land use, As wall as the effects of solid waste on the environment spatial, factors affecting the quality and quantity of solid waste, the second topic was included as a study field presented the historical city of Baghdad