The aim of this research was to analyze the financial reporting requirements of segmental information that stipulated by the Iraqi accounting rules, investigating the extent of it compliance with the requirements of the International Financial Reporting Standard No.8 (IFRS 8) and the Statement of Financial Standards No.131 (SFAS 131). Also the research aimed to identify the segmental disclosure practices in listed corporations on Iraq Stock Exchange (ISX), basing on a hypotheses said that “the insufficient  of Iraqi financial reporting requirements of segmental information affect<

Abstract

The aim of the present research is to identify the test wisdom and the preoccupation with learning and psychological tension among postgraduate students at the University of Samarra according to the variables of the department,  gender,  age,  and employee or non-employee, and revealing the relationship between the test wisdom and the preoccupation with learning and psychological tension. The research sample consisted of (75) students randomly selected from postgraduate students at the college of Education. The researcher applies test –wisdom of (Mellman & Ebel) and measurement of preoccupation with learning prepared by (Al-zaabi 2013) also, the researcher used the scale of t

In The Name Of God the Most Gracious, the Most Merciful [Should he not know he that created? And he is the one that understands the finest mysteries (and) is well-acquainted] surah Al-Mulk verse No. (14), this Qur’anic verse is one of the pieces of evidence that indicates the suitability of Sharia for the human life, since God Almighty created the creation and he is the best-known concerning the needs of his creation to survive and for life to continue.

One of the key ways for the continuity of human life is Sharia's possession of the feature of suitability for every time and place, and for the whole world, and it is comprehensive to all the details of life and its integrated systems, a systems that comp

PDBNRSIA Asst, International Journal of Research in Social Sciences and Humanities, 2018

Research Summary

Abstract: Culinary is a lexical item (Latin origin) which means kitchen. Culinary verbs have to do with cooking or kitchen. This paper tackles one of the Iraqi EFL learners’ difficulties of translating English culinary verbs into Arabic. It is considered significant for both translators and students of translation. It probes why Iraqi EFL learners are unable to find the appropriate Arabic equivalents of some English culinary verbs. Such English culinary verbs as broil, grate , simmer are mistranslated because they have no equivalents in Arabic and appear to be culture-specific terms that reflect the tradition of cooking. It is concluded that some English culinary verbs are difficult to translate which is due to the fact that Iraqi EFL

Media has become a common platform for communication as a tool of offense. English language has many insult words which are commonly used in the world of media. This study investigates the socio-pragmatic aspect of insulting in English news. It aims at identifying and analysing insult words and expressions used by news presenters. To specify the problem of the study, language has a harmful power that hurts the addressees and seriously harm their psychological well-being. The insulting words that are an element of all human languages are the source of this abusive power. The study questions sought to find out are if news presenters use insult words, which insult words, and in what social contexts. In this study, the descriptive method is use

This paper investigates the collocational use of irreversible food binomials in the lexicons of English (UK) and Arabic (Iraq), their word-order motivations, cultural background, and how they compare. Data consisted in sixteen pairs in English, versus fifteen in Arabic. Data analysis has shown their word order is largely motivated by logical sequencing of precedence; the semantically bigger or better item comes first and the phonologically longer word goes last. These apply in a cline of decreasing functionality: logical form first, semantic importance second, phonological form last. In competition, the member higher in this cline wins first membership. While the entries in each list clearly reflect culturally preferred food meals in the UK