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 research explored the impact of applying lean thinking With all that carries this term of goals, trends, principles, foundations and concepts, The possibility of applying it in institutions, including Ur public company, an industrial company, And the only one in Iraq specialized in the manufacture of cables, Electrical Wires and the aluminum industry ,Which has been applied to the curriculum of lean thinking , The problem of research is that the institutions, including the company (research sample), adopt and practice traditional administrative, financial and technical methods without relying on modern curricula and ideas, including the subject of our research, In order to achieve the research objectives, the research was divided int
... Show Moreتفضيل السيولة - تضخم جانب الطلب - الاستقرار النقدي - معدل التضخم
The audit committee has received considerable attention from international institutions and researchers as a result of financial failures and the collapse of major international companies, especially cases of manipulation and misinformation in the financial statements, due to the role played by one of the mechanisms of control of economic entities to increase disclosure and credibility of information published, In overseeing the preparation of financial reports, following up the internal auditing functions, supporting the external auditor and enhancing his independence, and strengthening the shareholders' confidence in the economic entity. The two researchers prepared the applied side of the research by applying a proposed model based on
... Show MoreThe study aimed at identifying the level of administrative work quality of private Schools principals at Southern Governorates of Palestine from the teachers' point of view in their schools. To achieve the objectives of this research, a questionnaire was prepared by the researcher consisted of (28) items. It was applied to a sample of (350) teachers. The researcher adopted the descriptive-analytical approach. The results of the study showed that the degree to which principals of private schools in the southern governorates of Palestine practice Administrative Work Quality from the viewpoint of their teachers was very high, with relative weight (85.00%). The results also showed that there are statistically significant differences at the l
... Show MoreThe researcher used the experimental approach due to its suitability and the nature of the research problem. The research community was represented by the eighth-grade students in the Rozak Elementary Mixed School affiliated with the General Directorate of Education in Erbil / the center, for the academic year (2021-2022), the number is (96) students, and the research sample consisted of (63) male and female students, with (31) in the experimental group, and (32) in the control group, and (11) students were excluded by (5) students from the experimental group, and (6) students from the control group, as the excluded, are students who failed and were absent from the lessons, and accordingly, the research sample became composed of (52) mal
... Show MoreThe present study aims to identify the extent to which biology book of sixth grade achieves the basic scientific aspects in light of its scientific objectives. To achieve this goal, the researcher needed to build two questionnaires to evaluate the biology book for sixth-grade. To answer the questions of the study, the researcher used the following statistical methods : the weighted average, and percentages; and to identify the extent to match the perspective of teachers of the material with the perspective of a researcher in each paragraph of the questionnaire as well as the degree of severity of each paragraph in the book neighborhoods sixth-grade has reached Aalbagesh to several of the most important results: 1. All the teachers were w
... Show MorePerformance measures are a central component of management control system, making good planning and control decisions requires information about how different subunits of organizations have performed. To be effective, performance measures (both financial and nonfinancial) must also motivate managers and employees at all levels of organization to strive to achieve organization goals.
To give aclear picture about performance must be used compound measure, that was best than single measure.
Altman model can be used as a compound performance measure that measures the performance by tied a sum of variables, due to make weight for every variable to reach for performance.
Technology is one of the important influences in the development of professions in general and the profession of tax auditing and examination in particular because of the importance of this section in the General Tax Authority because of the service it provides is auditing the financial accounts provided to the department by the taxpayers to ensure the correctness of revenue and the achievement of tax justice. Where the research aims at the importance of using electronic accounting information systems in developing the work of the Tax Audit and Examination Department, to reduce the difficulties that the department may be using using manual systems, which is the need for time and effort to accomplish it, and to develop methods and procedu
... Show MoreA financial analysis tool such as financial rations concentrates on explanation of financial statement and using them in the evaluation of company profiles and fixing taxable profits, by analyzing final calculation, explaining their results and studying relationships between a group of financial lists 'elements in a specific period and the trend of their relationships in percentage from so, financial analysis is considered on important instrument for tax analytical test procedures through studying and evaluating financial data in order to get proper information which is needed to make sure of credibility and reliability of statements submitted by the taxpayer and the satisfaction of the tax analyzer in the credibility of these statements
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