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.

 

 

                 This study aims to identify the role of forensic accounting in the Iraqi environment, banking stability, and to achieve this goal, we used the field survey method, as it is the most appropriate for studying the phenomenon in question and achieving its objectives.

Where we selected a sample consisting of (50) male and female employees, distributed among five private banks in Baghdad governorate, namely (Ashur International Bank, Development Investment Bank, Iraqi Middle East Investment Bank, Hammurabi Commercial Bank, Khaleej Commercial Bank), and the questionnaire tool was applied to them Designed for this purpose, which consisted of

From the above we conclude that the Peronist represents one of the distinguished scientists who had a prominent role in supplying the Arab and Islamic Heritage Library scientific achievements that have had their impact on the Arab-Islamic civilization at a high level of knowledge has given us

         The studying trying to determine the role of  Strategic Intelligence on the Process of Green Manufacturing  of  Sample of Mineral water factories at Dahuk city.  The study submit a theoretical frame of Strategic Intelligence and Green Manufacturing, a supposed sample, had been set to reverye   the nature of the relations and effect in the study  Varity, the study  depend on group of the main and branch concurring with the relations and effect between the Strategic Intelligence and Green Manufacturing to answer the following questions about research to problems:

 What are the relationships and effects between stra

Objective(s): The aims of present study to findout the effect of aeromedical evacuation program on flight medics’ knowledge.
Methods: A pre-experimental design is carried in army aviation bases in Iraq, for the period of April 1st 2019 to October 25th 2019. Non-probability "purposive" sample of (30) flight medics are selected from army aviation bases. The questionnaire consisted of two main parts: the demographic characteristics of air paramedics, and the second part included five axes, which are (50) paragraphs related to the knowledge of air paramedics towards emergency injuries. The researcher used the statistical program version 20 to analyze the data, and the stability of the questionnaire was measured through the pre and post

The research aims to highlight on the behavioural approach in accounting, and clarify the behavioural implications of the main activities of accounting, and clarify the concept of information inductance within the framework of the behavioural approach and its impact on preparing financial statements. And that the impact of financial information on the behaviour of investment decision-makers, and to achieve the goals of the research, the researcher prepared a questionnaire according to Likert five-step scale, and he took into consideration in preparing it in line with the characteristics of the study community, and that the target community for this questionnaire is the investors in the Iraq Stock Exchange. The researcher reached

Abstract
Objectives: This study aimed to evaluate the effectiveness of an educational program on nurses' practices concerning therapeutic communication.
Methodology: A quasi experimental design was carried out at Karbala Center for Cardiac Diseases and Surgery, Imam Hussein Medical City and Al-Handia General Hospital for period 10th June 2017 to the 15th of August 2018.
The program and instruments were constructed and developed by the researcher to measure the purpose of the study. Purposive sample comprised of (57) nurses were divided into two groups, study and control groups. The questionnaire consisted from two parts, first part is related to nurses' demographic characteristics and second part which include practices checkl

Imposed on foreign oil companies from important sources in the financing of the general budget in most countries of the world income tax is considered as well as be used to achieve political, economic and social goals, and has developed the concept of the tax until it became play an important role in influencing the economic conditions of a country, and the aim of this research is to statement imposed on foreign oil companies operating in Iraq in the financing of the state budget income tax contribution, as well as clarify the contracts type contracts with these companies, which is in favor of Iraq, together with the Income Tax Law No. (19) for the year / 2010, and instructed No. (5) for the year / 2011, which organized the tax process s

     Environmental Tax is deemed as one of the most important tools that can be used to eliminate the problem of oil –based  environment pollution resulted out of oil products processes and this has been significantly approved by the experience in those leading countries in the field of protecting the environment against pollution whereas oil-producing countries which are rather awkward in maintaining the environment such as Iraq , suffer from notorious environmental effects pertaining to oil product processes.

     The problem of the research is represented the increased and constant rise in the volume of the environmental pollutants resulted from the processes managed by the intern

The problem of research was to identify after the use of cost technology based on specifications in the validity of determining and measuring the costs of the implementation of contracting, by applying to al-Mansour General Construction Contracting Company as an appropriate alternative to the traditional costing system currently adopted, which is characterized by many shortcomings and weaknesses Which has been reflected in the validity and integrity of the calculations. To solve this problem, the research was based on the premise that: (The application of cost technology based on specifications will result in calculating the cost of the product according to the specification required by the customer, to meet his wishes properly and witho

The study aims to verify the independence of auditors working in companies and offices of the Iraqi audit, and measure the level of accounting conservatism in the financial statements of banks and insurance companies listed on the Iraq Stock Exchange, as well as a statement after the independence of the auditor on accounting conservatism in the financial statements of banks and insurance companies listed on the market Iraq Stock Exchange, as it has been measuring the independence of the auditor using the survey form was auditors working in the Iraqi audit firms were measured the level of accounting conservatism for companies sample using a form( Basu) was a statement after variables through the use of statistical models in a mann