تتباين القراءة والكتابة من ناقد لآخر تبعا للموضوع الذي يتناوله، وطبيعة المادة، والمكونات المعرفية التي تؤسس فهمه، فمنهم الناقد التقليدي الذي يتبع السائد في نقده للمادة الفنية اما بالموافقة والتبني أو بالمغالطة والقدح، ومنهم الناقد المقلد الذي ينتخب اتجاها غربيا يرغب في تطبيقه على جزء من النصوص التي انتقاها، ومنهم الناقد الذي يتبع أفكاره ويدمجها مع النص ناقد مختلف يبحث في ما يذلل من قواعد، يحلل ويشرح وفقها

This study aimed to measure digital stress among students at the University of Baghdad and to identify differences in digital stress based on gender (male–female), academic level (first–fourth year), and field of study (scientific–humanities). The study sample consisted of 200 students from the University of Baghdad. The "Digital Stress" scale, developed by the researcher specifically for this study, was applied, and the descriptive-analytical method was adopted. After administering the scale and analyzing the results using appropriate statistical methods, the findings indicated that university students experience a high level of digital stress, while no statistically significant differences were found in digital stress accord

A multidimensional systolic arrays realization of LMS algorithm by a method of mapping regular algorithm onto processor array, are designed. They are based on appropriately selected 1-D systolic array filter that depends on the inner product sum systolic implementation. Various arrays may be derived that exhibit a regular arrangement of the cells (processors) and local interconnection pattern, which are important for VLSI implementation. It reduces latency time and increases the throughput rate in comparison to classical 1-D systolic arrays. The 3-D multilayered array consists of 2-D layers, which are connected with each other only by edges. Such arrays for LMS-based adaptive (FIR) filter may be opposed the fundamental requirements of fa

Abstract

There has been a heated controversy over the role the financial policy plays and how sufficient   it   is   in affording   the   financial   burden. This   burden   is   known as the operational   current expenses   which   the   governments   of   various countries mainly afford,   despite the   discrepancy   in   the   government’s   economic   policy.   After   the deterioration and deficit in the state budget in all countries nowadays, it was necessary to find an appropri

The research dealt with the risks of reinsurance and its impact on the financial performance of the National Insurance Company by focusing on reinsurance in the marine insurance branch. Negative impact on the financial performance of the NICs and the Marine Insurance Branch. The research sample resulted in a main hypothesis that reflects this relationship. Lee in the analysis of financial information reports National Insurance Company of the branch of marine insurance for the period of 2010 until 2017, and the use of (retention) for measuring the re-insurance operations index, and (insurance financial surplus rate) to measure financial performance. For the purpose of obtaining the results, a number of statistical methods were used accord

Researchers have shown considerable interest in the idea of organizational climate because of its crucial role in school administration and all school operations. Hence, enhancing it is regarded as a primary duty of school principals, as they bear direct accountability for overseeing the school and its entire operations. Total quality management is a primary method that allows the school administrator to effectively handle administrative tasks with the goal of meeting the needs of instructors, students, staff members, and the community. The significance of the research rests in its attempt to shed light on the value of both organizational climate and total quality management among high school principals. The research seeks to determine the

               The research aimed to shed light on the impact of international Accounting Standard No (21) on tax obstacles represented by (tax evasion, double taxation) The financial statements of a group of banks operating in the private sector were relied upon to know the impact of the standard on tax obstacles, as well as knowing the amount of amounts, The researcher relied on the method of financial analysis of that data, which was obtained from the website of the Securities Commission, and conducted personal interviews with a number of university professors, chartered accountants, financial experts, banks, and the General Authority for Taxes to benefit from their

This research aims to identify the level of extension administration performance under comprehensive quality standards from the perspective of the working staff in agricultural extension at the level of the general extension body and agricultural directorates and agricultural division.this was to identify the extension administration performance under comprehensive quality standards from the perspective of vegetables growers , random sample was selected from the central region governorates Baghdad , Diyala , Babel , karbala and Al-Najaf , a random sample from the workers in the general body numbered 56 employee , sample of staff working in agricultural extension was selected at the level of agricultural directorates in proportion