Preferred Language
Articles
/
4BcGjpEBVTCNdQwCtZV0
New Record of the Genus Hydrotaea Robineau-Desvoidy, 1830 (Diptera, Muscidae) from Kerbala City, Iraq
...Show More Authors

Crossref
View Publication
Publication Date
Tue Dec 31 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Causes and Effects of Earnings Management on Stock Prices
...Show More Authors

This study uses the performance of the discretionary estimation models by using a sample of listed companies in the Netherlands and Germany. The actual accounting framework provides a wide opportunity for managers to influence data in financial reporting. The corporate reporting strategy, the way managers use their discretionary accounting, has a significant effect on the company's financial reporting. The authors contribute to the literature through enhancement to these models to accomplish better effects of identifying earnings management as well as to present evidence that is particular to the Dutch and German setting.

For this, we followed the methodology of Dechow, Sloan, and Sweeney (1995) and Chan

... Show More
View Publication Preview PDF
Crossref (4)
Crossref
Publication Date
Thu Feb 20 2025
Journal Name
Arab World English Journal For Translation And Literary Studies
The Impact of Culture in Translating English Idioms into Arabic
...Show More Authors

This study sought to understand how critical cultural awareness was in translating English idioms into Arabic, particularly in political news where clarity and precision are paramount. The challenges that arise from the linguistic and cultural disparities between the two languages include differences in metaphor, image, and cultural reference. The study demonstrates, through the lens of Skopos Theory, how efficient translation relies on the function and intent of the text taking precedence over word-for-word equivalence and cultural context. Overall, the study establishes the need to transform idioms so that they better align with what is appropriate given the expectations of the audience. The results highlight the importance of inn

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Dec 31 2017
Journal Name
College Of Islamic Sciences
Westernization in the sciences of rhetoric, its beginnings and development
...Show More Authors

Research summary

 


Westernization is a term not familiar to our scholars at the beginning of the emergence of translation from Western literature, sciences and arts in its detailed form now.

Westernization was not an issue that those Greeks, Persians, Romans, Indians and others worked on translating those sciences and cultures. Rather, it was a process of transferring a new philosophy and logic that had not been previously seen by the Arabs, so they were affected by it in a strange way, to the point of fascination by some of them. For this reason, this research came to clarify these issues and address them within the scientific methodology.

View Publication Preview PDF
Publication Date
Tue Feb 01 2022
Journal Name
Journal Of Engineering
Geomechanical study to predict the onset of sand production formation
...Show More Authors

One of the costliest problems facing the production of hydrocarbons in unconsolidated sandstone reservoirs is the production of sand once hydrocarbon production starts. The sanding start prediction model is very important to decide on sand control in the future, including whether or when sand control should be used. This research developed an easy-to-use Computer program to determine the beginning of sanding sites in the driven area. The model is based on estimating the critical pressure drop that occurs when sand is onset to produced. The outcomes have been drawn as a function of the free sand production with the critical flow rates for reservoir pressure decline. The results show that the pressure drawdown required to

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Dec 15 2021
Journal Name
Al-academy
Websites Quality Assessment of Iraqi Universities Using the WDQI Index
...Show More Authors

The Web Design Quality Index, known as WDQI, was applied to assess the quality of websites for six Iraqi universities, namely Basra University, Mosul, Muthanna, Samarra, Dijla University College, and Al-Isra University College. The results of the index showed that the universities of Basra and Dijla University College had the highest value, at 71.07 and 70.39, respectively. Its final evaluation metric was that the website of these two universities needed a slight improvement. As for the rest of the other universities, the final values of the index ranged from 64.72-69.71. When the final values of the index are displayed on the final evaluation scale, it appears that the websites of the four universities need many improvements. The study

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Sep 15 2022
Journal Name
Al-academy
Role Of the Interactive Public Sculpture in Increasing Physical Activity
...Show More Authors

The study investigates the possibility of utilizing public interactive sculptures to enhance physical activity in Saudi Arabia. The paper uses a descriptive-analytical methodology to identify the characteristics of interactive sculptures promoting physical activity in public areas as follows: The size and space of the work area are appropriate to the type of physical activity that is achieved, and the importance of the work site in the city and its relation to the surrounding space, identifying participants at the same time and their relationship to ensure safe interaction, as well as the relationship between the esthetic and intellectual concept of working in the community. The study concludes that three technical proposals were present

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The role of internal audit in promoting social performance reports
...Show More Authors

The research aims to demonstrate the impact of internal audit in Iraqi economic units on enhancing social performance reports, through the statistical models used, as a survey list (for the independent variant) of the search, which contains five axes of each axis, contains a set of The questions were prepared on the basis of the standards issued by the Institute of Internal Auditors (IIA) and were distributed to a sample of internal auditors, as for (for the approved variable) the researcher obtained numerical data represented by the financial statements of the research sample and used statistical models such as model (Kolmakrov-Smirnov) is a good match (goodness of fit) which assumes that the data is distributed naturally as wel

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Reflection of the service encounter environment in enhancing customer satisfaction
...Show More Authors

Because of the fierce competition between service organizations on the one hand and the increasing demands of customers on the other. Therefore, these organizations sought to distinguish their service by taking care of all aspects. One of these important aspects is the service encounter environment and its reflection on customer emotions, so we choose the current research to clarify the importance and impact on customer satisfaction, the problem of research is how the interest of Iraqi restaurants in the service encounter environment and how to care about its elements and whether this interest is sufficient to reflect the satisfaction of the customer. the goal of the current research was to clarify how much the application of the

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Space-Charge Effect on the Theoretical Design of Enzil Lens
...Show More Authors

The presentwork is a theoretical study in the field of charged particle optics. It concentrates on the design of electrostatic enzil lens for focusing charge particles beams, using inverse method in designingthe electrostatic lens. The paraxial ray equation was solved to obtain the trajectory of the particles, the optical properties such as the focal length and spherical and chromatic aberration coefficients were determined. The shape of the electrode of the electrostatic lens were determined by solving poison equation and the results showed low values of spherical and chromatic aberrations, which are considered as good criteria for good design.

View Publication Preview PDF
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
the coincidence lefschetz number for self-maps of lie groups
...Show More Authors

Let/. It :0 ---0 G be any two self maps of a compact connected oriented Lie group G. In this paper, for each positive integer k , we associate an integer with fk,hi . We relate this number with Lefschetz coincidence number. We deduce that for any two differentiable maps f, there exists a positive integer k such that k 5.2+1 , and there is a point x C G such that ft (x) = (x) , where A is the rank of G . Introduction Let G be an n-dimensional com -pact connected Lie group with multip-lication p ( .e 44:0 xG--+G such that p ( x , y) = x.y ) and unit e . Let [G, G] be the set of homotopy classes of maps G G . Given two maps f , f G ---• Jollowing [3], we write f. f 'to denote the map G-.Gdefined by 01.11® =A/WO= fiat® ,sea Given a point g

... Show More
View Publication Preview PDF