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Qualitative Researches in Media and Communication Sciences: Theoretical Highlights and Applied Pathways
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The debate on the methodology of media and communication research is no longer subject to the logic of the contradiction between the quantitative and the qualitative approach, nor the logic of the comparison between them. The nature of the topics presented for research, the problems they raise, the goals to be achieved from the research, and the epistemological positioning of researchers are among the critical factors that dictate the appropriate approach or methodological approaches to conduct their research. This positioning means the implicit philosophical principles upon which any researcher relies and which determine the path he/ she takes to produce scientifically approved knowledge. The method of the researcher's access to the phenomenon considered and the aim of its study are what controls his/ her epistemological position.
Therefore, it can be said that we reduce the debate concerning the methodology of scientific research if we limit the difference between the quantitative and qualitative approach to saying that the first depends on numbers and the second depends on words. The difference between them is philosophical and epistemological.
If we are satisfied that the qualitative research allows for a comprehensive understanding of phenomena and delves deep into the analysis of social data; and that quantitative research is a form of scrutiny of the surface of social facts, then defining the specificity of qualitative research requires approaching more of its philosophical and epistemological framework

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Publication Date
Thu Dec 31 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Application of data content analysis (DEA) technology to evaluate performance efficiency: applied research in the General Tax Authority
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The aim of the research is to use the data content analysis technique (DEA) in evaluating the efficiency of the performance of the eight branches of the General Tax Authority, located in Baghdad, represented by Karrada, Karkh parties, Karkh Center, Dora, Bayaa, Kadhimiya, New Baghdad, Rusafa according to the determination of the inputs represented by the number of non-accountable taxpayers and according to the categories professions and commercial business, deduction, transfer of property ownership, real estate and tenders, In addition to determining the outputs according to the checklist that contains nine dimensions to assess the efficiency of the performance of the investigated branches by investing their available resources T

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Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring Operational Risk on according to International Requirements: An Applied Research in Bank of Baghdad- Private Shareholders Organization
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This research aims to study and evaluate the reality of the Iraqi banks in terms of how they cope with the risks of the banking business, specifically banking operational risks, and to develop a model integrated to define, identify, measure and mitigate the impact of these risks on according to the Basel Committee requirements II about the dangers of Alchgal.uchir major search to the presence of weak results in the Iraqi banks in understanding and defining and measuring operational risks and not hedged properly, which avoids those banks operating losses as well as the results show there is a shortage in the equation of capital adequacy applied by the Iraqi banks because of non-observance of the minimum capital required to counter the ris

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Publication Date
Sun Dec 20 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Importance of obligation to the rules of professional conduct and its impact on tax revenues: An applied research in a sample of companies registered at the Department of the Public Authority for corporate taxes
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The researcher  tried to show the importance of obligation with the rules of professional conduct set by the Association of Accountants and Auditors of Iraqis when expressing an opinion the financial statements submitted tax administration and enhance the confidence of these lists, and adopted in the tax settling accounts process and its impact on tax revenues, and touched a researcher at the theoretical side of the search to the problem of research and of my Is there a trace of non- not to obligation by the rules of professional conduct in Iraq affect the tax revenue with the rules of professional conduct in tax revenue for companies research sample, the research aims to study the rules of professional conduct set by the Associatio

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Publication Date
Thu Feb 21 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analysis Tax Advantage of Financing Lease: An Empirical Study
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The Purpose of this study are  analyze financial lease advantage through analyze and discuss financial lease cost, and achieve tax advantage to reach study objective. study include two firms ,oil firm and construction firm with limited liability. The inductive method is used for the applied part in analyzing the financial data of the companies considered in 2011-2015.The result of the study shows that the financial  lease achieve present value of the costs is positive. This study found out the results that verify the hypothesis: The tax advantage of financial Leasing is characterized by decreasing cost and achieving higher tax shield. The study also found the most important recommendations of awareness of the benefits arising f

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Publication Date
Mon Jun 28 2021
Journal Name
Journal Of The College Of Education For Women
The Effect of Using the Fear of Failure Motivation Teaching Technique on the Achievement of Students from the Department of the Holy Quran and Its Sciences at Khawlan Faculty of Education in Sana'a University: عبدالغني علي المقبلي
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Nowadays, university education stands in front of both students who feel they are weak and teachers who are addicted to using traditional and dependent teaching. This has led to have negative repercussions on the learner from different aspects, including the mental aspect and the academic achievement process. Therefore, the present research is concerned with finding a new teaching method that adopts the motivation by the fear of failure technique. Thus, the study aims to examine the effect of adopting this method on students’ academic achievement. To achieve this aim, an experimental method was used, and an achievement test was built for the curriculum material of level two students. The pretest test was applied on 17 male and female s

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Asset Utilization Efficiency and its effect on the sustainable Stockholder’s Wealth: Apply Study of Iraqi Companies listed on the Iraqi Stock Exchange
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The research discusses one of the most critical issues of corporate finance which is related to asset utilization efficiency. Researchers used internal growth rate as independent variable (Proxy of asset utilization efficiency) and sustainable growth rate-dependent variable (proxy of stockholders wealth). According to these two variables, researchers formulate major hypotheses (There is no significant effect of internal growth rate on sustainable growth rate), as well as two sub-hypotheses, examine the components of major variables. Sample of Iraqi industrial companies which listed in the Iraqi stock exchange selected to test and examine main hypotheses. Result of simple and multiple regressions explain there is a significant effect of i

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Publication Date
Wed Apr 30 2025
Journal Name
International Journal Of Environmental Impacts
Analysis of the Effect of Heavy Elements in Polluted Industrial Water and its Environmental Treatment: An Applied Study on the Gas Power Plant/ 1 (Central Region) in Southern Baghdad and its Discharge into the Tigris River
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Water produced from power plants is one of the most important sources of water pollution, especially for areas like Baghdad, Contaminated industrial wastewater is a major environmental challenge due to the rapid growth of industries, leading to increased accumulation of harmful pollutants in water resources, the work is intended to study the impact of water generated from a power plant in the south on the level of heavy metals before and after the treatment process and after its discharge to the Tigris River. Objective is to determine the extent of heavy metals such as iron, copper, chromium, and zinc concentration in water extracted from various points and subsequently study the monthly variations of these elements with a view to assessmen

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Publication Date
Tue Mar 01 2022
Journal Name
Iraqi Journal Of Applied Physics
Fabrication of Solid Random Gain Media in Visible Region from Rhodamine Dye Solutions Containing Highly-Pure Titanium Dioxide Nanoparticles
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In this work, solid random gain media were fabricated from laser dye solutions containing nanoparticles as scattering centers. Two different rhodamine dyes (123 and 6G) were used to host the highly-pure titanium dioxide nanoparticles to form the random gain media. The spectroscopic characteristics (mainly fluorescence) of these media were determined and studied. These random gain media showed laser emission in the visible region of electromagnetic spectrum. Fluorescence characteristics can be controlled to few nanometers by adjusting the characteristics of the host and nanoparticles as well as the preparation conditions of the samples. Emission of narrow linewidth (3nm) and high intensity in the visible region (533-537nm) was obtained.

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Publication Date
Tue Mar 01 2022
Journal Name
Iraqi Journal Of Applied Physics
Fabrication of Solid Random Gain Media in Visible Region From Rhodamine Dye Solutions Containing Highly-Pure Titanium Dioxide Nanoparticles
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In this work, solid random gain media were fabricated from laser dye solutions containing nanoparticles as scattering centers. Two different rhodamine dyes (123 and 6G) were used to host the highly-pure titanium dioxide nanoparticles to form the random gain media. The spectroscopic characteristics (mainly fluorescence) of these media were determined and studied. These random gain media showed laser emission in the visible region of electromagnetic spectrum. Fluorescence characteristics can be controlled to few nanometers by adjusting the characteristics of the host and nanoparticles as well as the preparation conditions of the samples. Emission of narrow linewidth (3nm) and high intensity in the visible region (533-537nm) was obtained.

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Publication Date
Tue Oct 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
The use of analytical procedures to detect Earning Management Practices
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            That analytical procedures are of analytical tools important because it gives assurance to the auditor-free financial statements of the economic units replace the audit of cases offraud and errors and distortions, and thereby to increase the effectiveness of the audit process and confirm the possibility oftrust and reliance on the financial statements that Adfgaha auditor.
Inspite of identify evidence of proof necessary to enhance the auditor's opinion the results reached in the audit p

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