The present paper sheds light on irony as one of the most important and most common linguistic phenomena in modern linguistics, in general ,and in discourse in particular, whether it is (political, literary, journalistic, etc.). When irony is used correctly or positively, it paves the way for the speaker to gain the approval of other parties participating in the dialogue and dissolve barriers between them. It is a simple multi-functional linguistic style and an expression of one’s meaning by using language that normally signifies the opposite according to the context and the situation. Therefore, it is necessary to study its characteristics, define its functions and traces the extent of

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

This research aims to identify the reality of teaching political science research methods curriculum, to observe practices, and differences in teaching and learning between the Arab and Western universities. Moreover, it focuses on the difficulties that face students' acquisition of the course skills. The research uses the course model of some Western and Arab universities as case study.

This research shows that the curriculum do not reach yet the final form as other political science curriculums, and its upcoming changes will reflect the needs of stakeholders. The best method to teach this curriculum is to use applied learning in groups, learning by doing, and finally problem-based learning approach. Using optimal assessment deep

The issue of peaceful coexistence between societies is the topic of the hour, as it is one of the important issues in this era, especially in days when conflicts and conflicts abound, and even wars in the name of religion, gender, race, language, and the like. The world, so that single-mindedness and adherence to one opinion and intolerance to it became the method of dialogue in our world today, as writing in the field of peaceful coexistence, peace-building, tolerance, pluralism, and acceptance of the other is one of the new fields of knowledge in Iraq in general and in Nineveh Governorate in particular, as peaceful coexistence is one of the basic needs And necessary for the presence of individuals in societies, and it requires the achi

The research has been talked on specific an important notions concerning with the dimensions of effectiveness of good governance and sustainable development inside all Arab states, So that the scientific article reflected the role of investments in various sections of institutional business by draw attention toward different projects about analyzing the whole political reality according to the standard indications of political and social stability on the regional level and international aspects. Therefore, the study resembled scientific contains and the dimensions of political reform and administrative overhauling within governmental system in order to achieve all raw objectives for sustainable development. All international and

Nowhere is American author Shirley Jackson’s (1916-1965) social and political criticism is so intense than it is in her seminal fictional masterpiece “The Lottery”. Jackson severely denounces injustice through her emphasis on a bizarre social custom in a small American town, in which the winner of the lottery, untraditionally, receives a fatal prize. The readers are left puzzled at the end of the story as Tessie Hutchinson, the unfortunate female winner, is stoned to death by the members of her community, and even by her family. This study aims at investigating the author’s social and political implications that lie behind the story, taking into account the historical era in which the story was published (the aftermath of th

The researcher of human history finds that the first social relations on earth were represented by the violence of Adam, peace be upon him, Cain and Abel. Violence has been a phenomenon of life and society. The history of history is full of all forms of violence and its forms. It speaks of cruelty, oppression and states. History began, in some of its chapters, written with the blood of the victims. It is a testimony to the cruelty of human beings. His human nature and his sin have played a major role that can not be overlooked in the development of important and fundamental developments in some historical turning points where violence was a necessity for life, and its launching change, renewal and reform, and major revolutions in human h

Democracy in any country is measured by the cultural, social and economic level reached by women in it in general and women with disabilities in particular, and the extent of their participation in political life and political decision-making. As a result of the patriarchal power that societies have known, including Iraq, history has witnessed multiple types and forms of discrimination against women, which differed from one country to another, this matter has pushed women and since the beginning of the last century the issue of women's rights has been raised at the global, regional and national levels, through holding international conferences and agreements In order to empower women in all social, economic and political fields.