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 concepts of financial crisis and its reasons of creation , also explain the effects of the accounting disclosure and the International Accounting Standards in current financial crisis, In addition to,  indicate the role of accounting in the reform of the financial system from the impact of financial crisis.      

       The  methodology of this study orientied to two main aspects, the first is an identifying approach through exploring the opinion of financial experts, the second aspect is based on an analytical approach to satisfy the requirements  of experts to get there opi

The research aims to answer some of the fundamental questions posed by the contexts used and assumed for the criticism of poetry from the cultural anthropological perspective in the field of genealogy in Andalusia, as available from the remaining literature in this humanitarian field. Criticism, the varieties of its outputs, and the reasons behind it, which came in its entirety as a critical link in the critical heritage chain, did not create separation as much as we wanted to shed light on them from their sources, and from the atmosphere that resulted.

The aims of research is diagnose and indicate the role of fairness in the work of accounting, which is important in reducing the unacceptable practices to manage earnings by economic units, As well as the interpretation and indicate Ethical inside in the accounting and accountants in particular practices in the area of ​​earnings management to reduce the negative effects of the practice and display the results mentioned acts according to what is supposed to be for the purposes of service users, Researchers have identified that one hypothesis, that "Fairness of accountants in of their work accounting lead to a reduction of earnings management practices". The results suggest that the accounting practices that lead to the manipu

Unter Exilliteratur versteht man „die literarische Produktion von Autoren, die wegen politischer, religiöser oder rassistischer Verfolgung gezwungen sind, sich an einem anderen als dem von ihnen gewünschten Lebens- und Arbeitsort aufzuhalten.“[1] Deswegen unterscheidet sich „Migration“ von „Exil“ dadurch, dass sie freiwillige Auswanderung ist. Bereits in der Antike und auch im Mittelalter gab es Schriftsteller, die vor Zensur oder politischer Verfolgung ins Exil geflohen sind, wie zum Beispiel der griechische Satiriker des 

Natural convection in a trapezoidal enclosure with partial heating from below and symmetrical cooling from the sides has been investigated numerically. The heating is simulated by a centrally located heat source on the bottom wall, and four different values of the dimensionless heat source length, 1/5, 2/5, 3/5, 4/5 are considered. The laminar flow field is analyzed numerically by solving the steady, two-dimensional incompressible Navier-Stokes and energy equations. The Cartesian velocity components and pressure on a collocated (non-staggered) grid are used as dependent variables in the momentum equations  discretized by finite volume method; body fitted coordinates are used to represent the trapezoidal enclosure, and grid generatio

The almighty Al-Bari imposed on Muslims easy and accessible worshipers for every individual who is eligible to commission, so whoever performed it rightfully, God rewarded it with the best reward. From the Muslim, the Almighty made the Almighty to the types of acts of worship and acts of righteousness as a reason for the remission of sins that were advanced and late, so I chose a topic (from the hadiths of righteous deeds mentioned in the atonement of sins) as a research drawn from the master’s thesis called (the hadiths of the atoners of sins that were presented and delayed - An analytical study- ), And collect in this research kinds of acts of righteousness that bring the mercy of God Almighty to His servants and be a reason for the

The energy consider generally and specifically the petroleum energy
from the prior requirement of the population and nations, and the basics of the
survival of mankind and all the challenges for the sake of continuum, so
without this energy the life of ankind being varied, so far the life is still as a
fact on the planet earth, and suppose the life may continue as the willing of
Allah ,that the events and the standards and the degree of development is still
as it is, in another word no any technical developments and no any
entertainment no transportation and also there is no demographic domination
for the whole lands belonging to Allah, certainly no way to talk more on what
we and the others knew, what is the g

The research dealt with the effect of the tax examiner's efficiency in detecting tax evasion, as the research problem dealt with tax evasion, especially in Iraq, for many reasons and factors, including those related to tax administration represented in administrative corruption and the complexity of procedures in the tax accounting process and failure to achieve justice in the tax treatment, including the taxpayer himself, as he tries to evade for reasons Related to the level of tax awareness, loss of confidence in the tax administration, and reasons related to the state's inability to manage the services file well and its ability to achieve the set goals, This reflected negatively on the emergence of some of the consequences of

يعتبر مفهوم المجتمع المدني من بين سلة المفاهيم التي حملت لوائها واعادت رفعها حركات الموجة الثالثة من الديمقراطية في العالم التي نادت بالتعددية والانتخابات الحرة ...الخ .

       Fraud crimes, which is a form of crimes against the funds in public office, is one of the crimes of traditional and cutting-edge in the same time, but it took a distinct character from other traditional crimes because of what is based upon, behavioral fundamentals and foundations and expressive image of personal qualities, concentrated in the mental work, the inventive sophistication, and skillful abilities of the perpetrators of these crimes, in addition to what is owned by crooks today a behavioral ability represented in underestimating laws and instructions. Fraud is considered one of the organized crime methods It is the most important method of its methods, all crimes practiced by the cro