This dissertation studies the application of equivalence theory developed by Mona Baker in translating Persian to Arabic. Among various translation methodologies, Mona Baker’s bottom-up equivalency approach is unique in several ways. Baker’s translation approach is a multistep process. It starts with studying the smallest linguistic unit, “the word”, and then evolves above the level of words leading to the translation of the entire text. Equivalence at the word level, i.e., word for word method, is the core point of Baker’s approach.

This study evaluates the use of Baker’s approach in translation from Persian to Arabic, mainly because finding the correct equivalence is a major challenge in this translation. Additionall

The use  analysis  value chain such  information in the provision as financial  so information quality meet and satisfy the needs of users such information , particularly investors and lenders   as the identification needs   financial information and the knowledge as their behavior influenced by that information can be based on the accounting profession to focus on improving their function in order to achieve its goal that satisfying their needs and rationalize their decisions . In accounting thought discovered fertile ground for users preferences as one of the entrances   theorising positive which is based on the need to include knowledge on accounting hypothesis that explain the

Blockchain has garnered the most attention as the most important new technology that supports recent digital transactions via e-government. The most critical challenge for public e-government systems is reducing bureaucracy and increasing the efficiency and performance of administrative processes in these systems since blockchain technology can play a role in a decentralized environment and execute a high level of security transactions and transparency. So, the main objectives of this work are to survey different proposed models for e-government system architecture based on blockchain technology implementation and how these models are validated.  This work studies and analyzes some research trends focused on blockchain

The higher education has become an enterprise integrate system that described as knowledge society, the essential part in its electronic and virtual format in the shadow of globalization challenges with its various dimensions . Until the logical ryles aboat a strategic partnership between the Iraqi higher education establishments and their international equivalent ones Strategic windows should be invested for the purpose of enhancing the quality of higher education in a sustainable way. This forms a challenge before the international education leaders on the social, operational and establishment's level to determinte knowledge gap, observing, diagnosing and processing in the present and future, e

This study aims to evaluate the performance of the sewage treatment plant in Al- Diwaniya, one of cities in the southern part in Iraq. This evaluation could be used to facilitate effluent quality assessment or optimal process control of the plant. The influent reaching the plant is considered a medium to strong in strength with BOD5/COD ratio in the range 0.23 and 0.69 which can be considered an easily degradable sewage by the biological processes performed by the activated sludge unit. The quality of the effluent was found to be higher than the Iraqi standards for disposal to water bodies. The BOD5/COD ratios of the treated sewage varied over a wide range as low of 0.13 to 1.48 indicating operational problems in the plant. Regressio

The problem of non-Darcian-Bènard double diffusive magneto-Marangoni convection   is considered in a horizontal infinite two layer system. The system consists of a two-component fluid layer placed above a porous layer, saturated with the same fluid with a constant heat sources/sink in both the layers, in the presence of a vertical magnetic field.   The lower porous layer is bounded by rigid boundary, while the upper boundary of the fluid region is free with the presence of Marangoni effects.  The system of ordinary differential equations obtained after normal mode analysis is solved in a closed form for the eigenvalue and the Thermal Marangoni Number (TMN) for two cases of Thermal Boundary Combinations (TBC); th

Background: The use of the chest x-ray measurements which includes the cardiothoracic ratio(C-T) and frontal area (FA) of the heart by the CXR are useful measures for primary assessment of the cardiac dysfunction.
Patients and Methods: A Prospective study was done from the 1st of January 2005 to the 1st of October in the same year on a 120 consecutive patients who have been admitted for coronary and L.V angiogram at IBN-AL-BITAR hospital. The C-T ratio and the frontal area were measured.
Results: The study comprised 120 subjects who were admitted for coronary and L.V angiogram for diagnostic reasons. 89subjects (74.2%) are male and 31subjects (25.8%) are female .17(14%) subjects have left ventricular d

This study aims to evaluate the performance of the sewage treatment plant in Al-Diwaniya, one of cities in the southern part in Iraq. This evaluation could be used to facilitate effluent quality assessment or optimal process control of the plant. The influent reaching the plant is considered a medium to strong in strength with BOD5/COD ratio in the range 0.23 and 0.69 which can be considered an easily degradable sewage by the biological processes performed by the activated sludge unit. The quality of the effluent was found to be higher than the Iraqi standards for disposal to water bodies. The BOD5/COD ratios of the treated sewage varied over a wide range as low of 0.13 to 1.48 indicating operational problems in the plant. Regression ana

Recycling process presents a sustainable pavement by using the old materials that could be milled, mixed with virgin materials and recycling agents to produce recycled mixtures. The objective of this study is to evaluate the impact of water on recycled asphalt concrete mixtures, and the effect of the inclusion of old materials into recycled mixtures on the resistance of water damage. A total of 54 Marshall Specimens and 54 compressive strength specimens of (virgin, recycled, and aged asphalt concrete mixtures) had been prepared, and subjected to Tensile Strength Ratio test, and Index of Retained Strength test. Four types of recycling agents (used oil, oil + crumb rubber, soft grade asphalt cement, and asphalt cement + Su

As result of exposure in low light-level are images with only a small number of
photons. Only the pixels in which arrive the photopulse have an intensity value
different from zero. This paper presents an easy and fast procedure for simulating
low light-level images by taking a standard well illuminated image as a reference.
The images so obtained are composed by a few illuminated pixels on a dark
background. When the number of illuminated pixels is less than 0.01% of the total
pixels number it is difficult to identify the original object.