Stop and stop Alsergsti classed many of the characteristics of great poets and
literary arts and persuasions, in Mqamth cash cash Antzmtha three criteria: the
standard of Islam and the standard time, and Maaartadd purposes of poetry. This
has had its effect on lighting stand many of the goals of the poets and their
attitudes.
The first criterion: Those who study the positions of Alsergsti to poetry and
poets must be discerned his money comes from the spirit of Islam as a religion and
creed and a system, a position that is encouraging him wherever expressed, such as
the Muslim community the new values, away from the vulgarity, which contributed
to the formulation of the standard of religious poetry criticism.
He left the standard of religious Basmath and stir in some of the provisions
cash Sergsti in Mqamth addressed by the hair and poets, Fodahm in the ranks of the
houses as Ahtute their poetry or their behavior Nfhat religious and moral values,
through brief references devoid of reasoning or depth cash.
The second criterion: touch Alsergsti in His criteria of this development that
has plagued templates poetry and its meaning is no longer on the format and the
one due to the development of society, emerged as new templates in the Abbasid
period and the abandonment of many of the templates that I knew in the era of pre-
Islam and shortly thereafter, leaving the words many were common before that,
leaving her place in the era of civilization and intellectual development and
introduced new meanings and accompanied by the poets Maged in their lives and
what there was of culture, science and philosophy, but this is not the critic
equitable, which gives everyone his due, preferred the old and the neighbor to talk.
The third criterion: It is blessed with consideration of the positions Alsergsti
cash and his art in the standard purposes of poetry finds it has issued for a sound
understanding of the function of poetry, nature and essence, comes to him from
Ekov a long practice of poetry and his studies, and to surround and wide the news
of poets and their curricula and their environments, and the circumstances in which
they lived, succeeded where including the attributes of artistic talent and sense of
literary styles slender to absorb the poets and their ways of speech and expression
in Menahihm imaging, and the familiar characteristics and technical features that distinguish them from each other. Although our observations and our reservations
that we expressed in the body of the standard on some of his views of cash, but
Alsergsti as including Ottey of taste and science of hair and the practice of it, to go
out to the preference of poets according Migda of quality in Nteghm and the
multiplicity of their purposes, an arbitrator taste literary as favored by the product
of the poets who Aordam And criticism Alsergsti in Mqamth This is an extension
of the spirit that Vgahnaha in the era before Islam and beyond in terms of
accreditation in cash on the intuitive, printing and taste the Arab pure, we get all of
this to the rule of Aasana undeniable: it is the criticism when Alsergsti not rid of
the old was not liberated of the assets, known before, in terms of taste hair, and its
meanings and purposes of the trade-off between the poets, Criticism has the self as
a whole.
We were able to touch all of this without a permit directly from the Alsergsti
and we calculated that the literary critic depends terms of the means of his skill and
personal intuition to capture the significance of the word in the text or a phrase,
which we ask Allah that we have been successful in it, and it says payment and
reconciliation.
Abstract:
The aim of the research is to demonstrate the impact of the professional specialization of the audit companies in the detection of fraud in the financial statements of the economic units listed in the Iraqi market for securities for the period 2014-2015 through the application of the model (Carcello) to test the hypothesis of research on the impact of professional specialization of audit companies in the detection of fraud in lists The effect of the variables was revealed through the use of statistical models of logistic regression model and correlation coefficient. After testing the hypotheses of the research, a number of conclusions were reached. The most important was the existence of a signi
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This research theme of the pressures of work , which is one of the important topics in order to recognize the reality of( influencing the pressures of work in the performance of employees in the General Company for Vegetable Oil Industry in Baghdad )through the statement of the existence of the correlation and influence whether or not the statement of the strength of this relationship and its impact in the case of its existence has been provided as part of my Search for variables and their removal in front of the Sub- scientific aspect has been the distribution of the questionnaire on a sample of( 62) people working in the company Mint distributors on several sections where.
Formed resolution of two sets
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(1)
The Study aims to show the role of Flexible Budget in planning and control The Factory over head.
The study consists four reaserchs the First introduction for the role of Budget in planning and control The second definition Flexible Badget the Third Factory overhed cost variances Analysis The four conclusions and recommendations.
The factory overhead cost represents great ratio from product cost so the management must planning and control on cost Through the year by the Budget of factory over head in the beginning of the year and determind overhead rater.
The Voluntary Obedience has great importance for the modern taxes systems and its management and this is meant the taxpayer whom in charge to pay of his taxes obligations voluntarily , he is very known of himself whereas he prepared his finishing accountings and present them as samples prepared by taxes management and settle the tax sum directly according to specified income , which has an impact to find end to tax evasion as result lead to increase the tax income and achieve the justice for the taxpayer and the state treasury
In this research, the researchers attempted to reveal the non-verbal language in the Holy Qur'an through the hurt of the eye, its communicative effect, and its psychological significance in order to demonstrate the importance of this language. Fold the search ..
The paper aims to measure and analysis the impact Public Spending on Iraq economy (Kaldor Variables).
(variables of the magic square Kaldor) and them in after 2003.
The paper adopted econometric Methods to test the stationarity of the Variables under consideration. For the period (2005-2016) by using multiple regression and estimation the Impulse response function (IRF), by adopting Eviews 10 program.
The results of Impulse response function for the following five-years after the period under consideration reflexes that public expenditure (PEX) was fluctuating between positive and negative in all the variables of the research and this shows the fragility of the performance of fiscal policy in Iraq.
T
... Show MoreThe aim of the research is to reveal the reality of teacher performance evaluation in the Sultanate of Oman in light of some global models. The study followed a qualitative descriptive research design. Seven forms of teacher formative and summative assessments were analyzed. Besides, an analytical template was developed, consisting of six areas related to the teaching performance of teachers. These included: lesson planning and preparation, learning environment, education, professional development, student academic, and community and parental partnership. The study reached a number of results; the most notable is the lack of change of forms for more than a decade despite the rapid development of the educational system in the sultanate in
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Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two re
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