With the fast-growing of neural machine translation (NMT), there is still a lack of insight into the performance of these models on semantically and culturally rich texts, especially between linguistically distant languages like Arabic and English. In this paper, we investigate the performance of two state-of-the-art AI translation systems (ChatGPT, DeepSeek) when translating Arabic texts to English in three different genres: journalistic, literary, and technical. The study utilizes a mixed-method evaluation methodology based on a balanced corpus of 60 Arabic source texts from the three genres. Objective measures, including BLEU and TER, and subjective evaluations from human translators were employed to determine the semantic, contextual an

                 This study aims to identify the role of forensic accounting in the Iraqi environment, banking stability, and to achieve this goal, we used the field survey method, as it is the most appropriate for studying the phenomenon in question and achieving its objectives.

Where we selected a sample consisting of (50) male and female employees, distributed among five private banks in Baghdad governorate, namely (Ashur International Bank, Development Investment Bank, Iraqi Middle East Investment Bank, Hammurabi Commercial Bank, Khaleej Commercial Bank), and the questionnaire tool was applied to them Designed for this purpose, which consisted of

This study aimed to measure  the accounting conservatism  and the lemited factors which  affected on it in the annual financial reports of insurance companies which listed on the Amman Stock Exchange during the period from 2005 to 2016, these factors were represented by firm age, firm debt and firm size.

Using the market value model (MV) To book value  ( BV) Beaver and Ryan (2000) The level of the accounting conservatism was measured. The study found that the insurance companies which are listed on the ASE exercise the accounting conservatism when they were  preparing financial reports. And when conducting a process  of the test of the affected of the factors (The age of the

This study aimed to know the impact of the capital structure measured by the ratio of financing to short-term capital and the ratio of financing to long-term capital on the profitability of companies, as measured by the rate of return on assets and the rate of return on equity. The study was applied to industrial sector companies listed in the Iraq Stock Exchange. The financial number of (14) companies, and (4) companies were selected that met the conditions for selecting the study sample. The study methodology relies on the analytical method as it is more appropriate to the nature, scope and objectives of the study, and the ready-made statistical program "SPSS" will be used to analyze the relationships and influence between the

The surplus glycerol produced from biodiesel production process as a by-product with high quantity can be considered as a good source to prepare glycerol carbonate (GC) whereas with each 1000 kg from biodiesel obtains 100 kg from glycerol. Glycerol converted to glycerol carbonate over bio-char as a catalyst prepared by slow pyrolysis process under various temperatures from 400 ᴼC to 800 ᴼC. The char prepared at 700 ᴼC considered as a best one between the others which was manufactured to activate the transesterification reaction. GC have large scale of uses such as liquid membrane in gas separation, surfactants ,detergents , blowing agent , in plastics industry, in  Pharmaceutical industry and electrolytes in lithium batteries.

Introduction and Aim: Klebsiella pneumoniae is a Gram-negative bacterium responsible for a wide range of infections, including respiratory tract infections (RTIs). This research was aimed to study the antibacterial and anti-biofilm effect of AgNPs produced by Gram positive and negative bacteria on RTIs associated with K. pneumoniae.   Materials and Methods: The biofilm formation of K.  pneumoniae was determined by tube method qualitatively from select bacterial species characterized by UV-Visible spectroscopy. The antibacterial susceptibility of the bacteria AgNPs was tested for their antibacterial and antibiofilm activity on a clinical isolate of K. pneumoniae.   Results: K. pneumoniae isolated from RTIs were strong biofilm prod

Introduction and Aim: Klebsiella pneumoniae is a Gram-negative bacterium responsible for a wide range of infections, including respiratory tract infections (RTIs). This research was aimed to study the antibacterial and antibiofilm effect of AgNPs produced by Gram positive and negative bacteria on RTIs associated with K. pneumoniae. Materials and Methods: The biofilm formation of K. pneumoniae was determined by tube method qualitatively from select bacterial species characterized by UV-Visible spectroscopy. The antibacterial susceptibility of the bacteria AgNPs was tested for their antibacterial and antibiofilm activity on a clinical isolate of K. pneumoniae. Results: K. pneumoniae isolated from RTIs were strong biofilm producers. The ant

The electronic payment systems are considered the most important infrastructure for the work of banks, particularly after a steady and remarkable development in information and communication technology, Which created the reality of the work of the infrastructure for these systems and these systems also become one of the most important components of infrastructure for the work of banks, cause it is one of the most important channels through which the transfer of cash, financial instruments between financial institutions in general and banking in particular.

     In order to achieve the objectives of the research, the most important to identify the concept of electronic payment systems, and its divisions, and th

The current research aims to recognize the exploratory and confirmatory factorial structure of the test-wiseness scale on a sample of Hama University students, using the descriptive method. Thus, the sample consists of (472) male and female students from the faculties of the University of Hama. Besides, Abu Hashem’s 50 item test-wiseness scale (2008) has been used. The validity and reliability of the items of the scale have also been verified, and six items have been deleted accordingly. The results of the exploratory factor analysis of the first degree have shown the presence of the following five acceptable factors: (exam preparation, test time management, question paper handling, answer sheet handling, and revision).  Moreover,

  This research discussed and analyzed the formulation of a strategy to manage tax compliance risks, as an applied research in the General commission for Taxes. The questionnaire was used as a research tool to identify the factors that stimulate or retard the research sample from being compliant. The K-means clustering method was also used to enable the classification of the research sample's views into four behaviors, some of these views pose tax-compliance risks. The research concluded that risk management is a continuous process and that all departments of the General commission for Taxes are responsible for its implementation to enable them to deal with the behavior of the taxpayer towards tax compliance. And it recommended