Despite scholars’ attention on the typology of modality as a linguistic phenomenon, yet the use of modality across varieties of English is not well visible in communication-based researches that take semantics, pragmatics and discourse issues as the objects for their investigation. The paper generates its data from six M. A. dissertations from Nigerian University and equal number of the M. A. dissertations from Iraqi University to qualitatively and quantitatively investigate the contextual use of modality within the pragmatic perspective. The data analysis reveals that modality such as usuality, potentiality, necessity, probability and obligation in the dissertations encapsulates interpersonal and authorial voice in which the mean

The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in

Background: The aim of this study was to measure the radiopacity (RO) of modified microhybrid composite resins by adding 2 types of nanofillers (Zinc Oxide and Calcium Carbonate) in two concentrations 3% and 5% and comparing them to unmodified microhybrid composite resins and to nanofilled composite resin. Materials and Methods: Two types of composite resin were used (Microhybrid composite MH Quadrent anterior shine and Nanofilled composite resin Filtek Z350 XT), for each tested group five disk-shaped specimens (1-mm-thick and 15 mm diameter) were fabricated. The material samples were radiographed together with the aluminum step wedge. The density of the specimens was determined with a transmission densitometer and was expressed in term of

Graphene oxide GO was functionalized with 4-amino, 3-substituted 1H, 1, 2, 4 Triazole 5(4H) thion (ASTT) to obtain GOT. GOT characterized by FT-IR, XRD.via modification of the working electrode of the SPCE with the prepared nanomaterial (GOT) the effect of scan rate and pH on the determination of Amoxilline (AMOX) was studied using cyclic voltammetry. AMOX show various responses at pH ranging from 2 to 7 and also was observed sharp increase in the oxidation peaks in the pH 3. The formal potential (midpoint) for AMOX was highly pH-dependent. From the effect of scan rate, surface coverage concentration Γ of electroactive species the values of the electron transfer coefficient and the electron transfer constant rate ket was obtained as 5.39×

Most of World nations are striving to provide the necessary needs to protect their economic properties assets against natural or abnormal disasters that may be inflicted on such property and the means that used by such countries to reduce the damages is insurance, whereas insurance as a system that collects and distributes different risks into the group thus  to achieve a social symbiosis between individuals. The system works to transfer the risks from the individual to the group and then distributes the losses to all members of the group.

According to the importance of the insurance sector and the need to develop it as well as working on improving its performance, this search aims to identify the ac

This study presents the debonding propagation in single NiTi wire shape memory alloy into linear low-density polyethylene matrix composite the study of using the pull-out test. The aim of this study is to investigate the pull-out tests to check the interfacial strength of the polymer composite in two cases, with activation NiTinol wire and without activation. In this study, shape memory alloy NiTinol wire 2 mm diameter and linear fully annealed straight shape were used. The study involved experimental and finite element analysis and eventually comparison between them. This pull-out test is considered a substantial test because its results have a relation with behavior of smart composite materials. The pull-out test was carried out by a u

Accounting changes have taken place in either the local or international level has led to more disclosure from companies, and that many of the economic units in order to attract investors to negotiate on its shares price in the stock market require amendments with respect to the information disclosed, Thus, the objective of this research is to analyze whether companies were research sample disclose contingent assets and liabilities and provisions in their annual financial reports with what brought him International Accounting Standards. It has been used descriptive analysis of annual financial reports for a sample of (50) listed company on the Iraq Stock Exchange were identified companies that disclose contingent assets and liabi