The research aims to clarify the COBIT5 framework for IT governance and to develop of a criterion based on Balanced Scorecard that contributes in measuring the performance of IT governance. To achieve these goals, the researchers adopted the deductive approach in the design of balanced scorecard to measure the IT governance at the Bank of Baghdad that was chosen because it relied heavily on IT.

The research has reached a number of conclusions, the most important of which is that the performance of IT department in the Bank of Baghdad falls within the good level that requires constant monitoring, the most committed items of Balanced Scorecard by the Bank were customer, internal operation, growth and finally the financial item; IT

The importance of this research is to clarify the nature and the relationship between the indicators of financial policy and banking stability in Iraq, as well as to find a composite index reflects the state of banking stability in Iraq in order to provide an appropriate means to help policymakers in making appropriate decisions before the occurrence of financial crises.

     Hence, the problem of research is that the fiscal policy has implications for the macro economy and does not rule out its impact on banking stability. Moreover, the central bank does not possess a single indicator that reflects the stability of the banking system, rather than the scattered indicators that depend o

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This research was interested in studying the phrase “I don’t know” in the Lisan al-Arab dictionary, and Lisan al-Arab was based on collecting its material from five dictionaries, including: Tahdhib al-Lugha, al-Muqamah, al-Sahih, and the footnotes of Ibn Berri, al-Nihaya and Gharib al-Hadith. The objection to this phrase, and the discussion of its various implications among linguists and the clarification of the closest and most famous content to it according to the data presented to the researcher in his research journey, and to reach this goal, the research division into a preface, five demands and a conclusion and followed the list of sources and references. To define the lexicon of Lisan al-Ar

Colors are universal, and throughout the ages, they have been associated with
various religious, social and spiritual meanings. They symbolize a galaxy of things
to designate certain ideas or symbols that are sometimes contradictory.
The present study is an attempt to investigate colors, their meanings and
symbolism, and the approaches to translating color idioms from English into
Arabic. It fathoms one of the thorny areas for translation theorists let alone
practitioners. Various definitions, classifications of types and symbolism across
cultures are provided. After reviewing idioms and methods of translating them, a
survey of 114 sentences that include color idioms was conducted to see which
method is mostly

Worldwide, there is an increased reliance on COVID-19-related health messages to curb the COVID-19 outbreak. Therefore, it is vital to provide a well-prepared and authentic translation of English-language messages to reach culturally and linguistically diverse audiences. However, few studies, if any, focus on how non-English-speaking readers receive and linguistically accept the lexical choices in the messages translated into their language. The present study tested a sample of translated Arabic COVID-19-related texts that were obtained from the World Health Organization and Australian New South Wales Health websites. This study investigated to that extent Arabic readers would receive translated COVID-19 health messages and whether the t

This study investigates the phonological adaptation of diphthongs within English loanwords in Iraqi Arabic (IA). In contrast to earlier small-scale descriptive studies, this study used quantitative content analysis to analyse 346 established loanwords collected through document review and direct observation to determine the diphthong adaptation patterns involved in the nativisation of English loanwords by native speakers of IA. Content analysis results revealed that most GB diphthong adaptations in English loanwords in IA occur in systematic patterns and thus may be ascribed to particular aspects in both L1 and L2 phonological systems. More specifically, the results indicate that the IA output forms tend to maintain the features of the GB i

T he article deals with the linguistic, cultural, sociolinguistic, functional and stylistic characteristics of the translation of gluttonic discourse text structures within the framework of the Arabic-Russian combination, as well as with the difficulties encountered in interpretation and translation and related to different conditions under which speech is generated in Arabic and Russian-speaking areas.

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