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.

 

 

Specialized banks provide their banking activities to their customers at interest rates that are determined according to the approved bank policy, which is almost similar to most or most banks. To satisfy the financial desires of customers and at the same time it is a source of the bank's profits, However, these banks have been introduced to new services that they provide with the funds of the Central Bank initiative launched at the beginning of (2016) to address the economic stagnation that befell the country due to the (financial security) crisis that the country faced in 2014. To put forward initiatives amounting to nearly (15) trillion dinars, which were put forward through private commercial and Islamic banks and specialized

Mersing is one of the places that have the potential for wind power development in Malaysia. Researchers often suggest it as an ideal place for generating electricity from wind power. However, before a location is chosen, several factors need to be considered. By analyzing the location ahead of time, resource waste can be avoided and maximum profitability to various parties can be realized. For this study, the focus is to identify the distribution of the wind speed of Mersing and to determine the optimal average of wind speed. This study is critical because the wind speed data for any region has its distribution. It changes daily and by season. Moreover, no determination has been made regarding selecting the average wind speed used for w

The reconciliation of tax reconciliation is one of the legal methods used by the financial authority in Iraq, which is done with the taxpayer

The research dealt with the weakness of tax revenues for many reasons, including tax evasion, which led to the search for ways to reduce evasion to increase the tax revenue, and settlement reconciliation one of these means .

The research proceeded from the premise that the use of a more broadly settled settlement would govern the tax evasion of taxpayers.

The researchers used a series of studies and previous research, books and other sources related to the subject of research, and this was done through the theoretical framework, and the practical aspect that included the fin

The tax policy is an important tool of fiscal policy tools which is usedasits multiple tools the State seeks to achieve objectives, such as theachievement of economic development.The importance of the research comes from the importance ofeconomic development resulting from economic policies and prudent fiscaland appropriate to the economic situation of Iraq at the moment is the mostimportant tax policy that taxes one of the most important financial instruments.The research aims to clarify the role of tax policy in developing of theIraqi economy.In an effort to achieve the goals researchers tried to prove thehypothesis ((The tax policy and through multiple tools that seeks to contributeto the achievement of economic development in Iraq)).

Current study was Based on the variables interact with each other to form a general framework of  the pricing of banking services, and the role of profitability in the banking activity, because profit is the most important goal of commercial banks,  that  included the study United Bank, North Bank and Bank of Baghdad, and the each formation of bank were was collected about the prices (Iraqi dinar and the U.S. dollar) and interest percentages and then revenue (Iraqi Dinars) through banking channels, and each channel service included a group of well-known banking operations.

The study found that the effect of prices, and interest on profitability and clear. There have been a correlation between the rates, and interes

   The organizations and institutions of the developed countries have given attention to the subject of the knowledge economy by using advanced technology in the function of tax examination because of the important and effective role in ensuring the accuracy of the tax accounting process procedures, But the General Commission of taxes is still using traditional methods in the field of  tax examination which affects the performance of its work. This research aims to explain the level of effect on introducing advanced methods of Economics and knowledge represented by advanced communication technology in the field of practicing tax examination function in the General Commission of taxes, A questionnaire has been used as a mea

The current research aims to evaluate liquidity (as an independent variable) to improve the bank’s profitability (as a dependent variable ), by the bank’s ability to maximize its profits from its business results without excessive bank’s  liquidity, so that may affect negatively affects the bank’s reputation and it’s dealers confidence in facing their financial obligations. and this may lead trying to come out among other recommendations including contributing to obtain, the bank’s ability to achieve liquidity balance to maximize its profits. This research has been applied to the sample induced intentionally by choosing three Iraqi private banks. The researcher used financial indicators to assess the bank’s liq

The fresh water green alga Chlorella vulgaris was selected to study its ability to degrade one of polycyclic aromatic hydrocarbon (PAHs)known is anthracene (ANT). ANT is widely used in artificial products such as wood preservatives; insecticides; dye and coating materials. This algae was cultivated in CH-10 medium under constant laboratory conditions and exposed to different concentrations (1, 3, and 5 mg/l) of anthracene for 3, 5, 7, 9 and 15 days, with the concentration of ANT measured  by high performance liquid chromatographic analysis (HPLC). The results showed that C.vulgaris has high ability to reduce anthracene to 80% at 1mg/Lcon centration after 3 days and 100% after 5 days, while at 3 and 5 mg / L concent

The aim of the present study is to evaluate the effectiveness of using Art as therapy to reduce the symptoms of Attention Deficit Hyper Activity Disorder (ADHD), in primary school children.
A clinical approach was used to test the validity of the hypothesis of our study, conducted on two second and fourth-year primary school pupils from Algiers, aged 7 and 9 years respectively.
In addition to the clinical observation and interview, we made use of the "Conners" scale for a (pre and post intervention) ADHD assessment, consisting of a combination of Art media in the form of mosaic works on purposely prepared panels. After 10 therapy sessions, results revealed the effectiveness of Art therapy in reducing ADHD in primary education

Corruption, in all its categories and forms, is regarded as the nowadays virus which has greatly spread in most institutes and society, a matter that cause a great waste of resources.

      According to the reports of international transparency Institute, Iraq is regarded as one of the greatest countries in corruption.

      Regardless of the reasons and forms of corruption, the retreat in work – values and ethics are the main reasons behind that.

      Being the main source of providing qualified staff "educators" for the working market, the high education institutes face great challenges in standing against corruption inside and outside