This study aims to measure and analyze the direct and indirect effects of the financial variables, namely (public spending, public revenues, internal debt, and external debt), on the non-oil productive sectors with and without bank credit as an intermediate variable, using quarterly data for the period (2004Q1–2021Q4), converted using Eviews 12. To measure the objective of the study, the path analysis method was used using IBM SPSS-AMOS. The study concluded that the direct and indirect effects of financial variables have a weak role in directing bank credit towards the productive sectors in Iraq, which amounted to (0.18), as a result of market risks or unstable expectations in the economy. In addition to the weak credit ratings of borr

In this research, we attempt to show the extent of harmony in an aspect of the text according to the stylistics for the Knowing of the stylistic value of the title threshold, and the pathways of titles that suggest and support the meaning when the recipient reads the literary text, in addition to the interpretations that reflect the purposes of the poet who contributed to the drawing of his poetic achievement. The research presented a brief about the poet and his most important works, because they are the text which will be studied according to the stylistics. The research also explained the concept of style and the stylistics in the preface , because of the stylistic is the method adopted by the research to study the title thresholds in

 This article briefly analyzing contemporary works appeared in theater writer from Latin America, which comes within the theme of "power." Latin American Literature, such as two-way extremely clear: the vanguard of social and attention, have arrived at certain moments to some extent be regarded as a two-way rival. That desire to participate in the revolution of expression and artistic significance, has appeared evident in the literature of Latin America in the late nineteenth century and ended in the third decade of the twentieth century. The writers that stage would prefer not to serve the objectives of the revolution of Arts own but the objectives of social and political revolution that stimulate the world. These acts were issued

Abstract

This study aimed to identify the business risks using the approach of the client strategy analysis in order to improve the efficiency and effectiveness of the audit process. A study of business risks and their impact on the efficiency and effectiveness of the audit process has been performed to establish a cognitive framework of the main objective of this study, in which the descriptive analytical method has been adopted. A survey questionnaire has been developed and distributed to the targeted group of audit firms which have profession license from the Auditors Association in the Gaza Strip (63 offices). A hundred questionnaires have been distributed to the study sample of which, a total of 84 where answered and

The aim of the research is to demonstrate the concept, characteristics, efficiency and adequacy of infrastructure in Khor Al-Zubair, as it represents an important benchmark for judging the development of the city. The researchers thus aim to measure the efficiency, adequacy and personal impression of each service in Khor Al-Zubair city and its residential neighborhoods. To meet this objective, the researchers used the descriptive and analytical approach that involves randomly distributing a questionnaire with specific questions to the neighbors of the city. The study has reached a set of results and recommendations that contribute to addressing the problems to the sector of infrastructure services in the city, such as: the per capita sha

The topic of the research tagged (narrative structure and its impact on building open and closed endings in the fictional film) is summarized by studying the mechanism of employing closed and open endings in the fictional film. novelist, then the need for it, as well as the objectives of the research and clarifying its limits as well as its importance. Then moving to the theoretical framework, which included three topics, where the first topic was entitled (the cinematic construction of the film narrative), either the second topic (the structure of complexity and narrative solutions), or the third topic dealt with the subject (the structure of the end and its relationship to the construction of the narrative). After completing the theore

During the educational practices in the Spanish department at the Faculty of Languages ​​, University of Baghdad , we noticed that the personal pronouns in effect replaced by the direct and indirect characterized hardly be expressed , and the difficulty of her education.

Rationale: I chose this topic because the personal pronouns differ between the Spanish language and the Arabic language. We believe that this study may be useful not only for language teachers, but also for students, because it can contribute to a greater awareness of and correct weaknesses.

Objectives: To apply the model from which to address the problems in the use of personal pronouns Spanish , and the difference between effect of direct and indire

War as a human phenomenon, has its own literature. Poetry is a major genre in this literature. This paper is an attempt to investigate and analyse some stylistic features in two selected, English and Arabic, war poems. These poems share the same theme.Both promote the principle of sacrificing one’s own life for the sake of homeland.  This paper limits itself to analyse, thecontent words, tenses, semantic grouping of vocabulary and foregrounding in the two poems. The areas of analysis show great similarities in distributing the general content words (nouns, verbs, adjectives, and adverbs). In the analysis of the semantic areas of each content word, these poems reveal some similarities and some differences in their frequency rates.

This research began by explaining its variables and dimensions especially the digital gap, which the authors explained it elaborately beginning with the concept, the reasons blind its emergence of its measurement, and how to treat it. The authors supposed the potentiality of relying on enforcing knowledge in general and the groups suffer from this gap in particular, especially the targeted knowledge to treat its subject.

As enforcing knowledge usually depends on some strategies or choices of organizational orientation among them is learning and training from one side, and communication, as an indicating factor for organizational effectiveness as the authors refer from the other side.

We know that the experiments which conducted by latin square in one location or in one period (season), but there are many cases that need to conduct the same experiments in many locations or in many periods (seasons) to study the interaction  between the treatments and locations or between the treatments and periods (seasons) .In this research we present  an idea for  conduct  the experiment in several locations and in many period (seasons) by using LSD , it represent  acontribution in the area of design and analysis of experiments ,we had written. we had written (theoretically)  the general plans, the mathematical models for these experiments, and finding the derivations of EMS for each component (