The exchanges in various fields,like economics, science, culture, etc., have been enhanced unceasingly among different countries around the world in the twenty-first century, thus, the university graduate who masters one foreign language does not meet the need of the labor market in most countries.So, many universities began to develop new programs to cultivate students who can use more foreign languages to serve the intercultural communication. At the same time, there is more scientific research emerged which is related to the relationship between the second and third languages. This humble research seeks to explain the relevant concepts and analyze the real data collected from Shanghai International Studies University in China, to explore this relationship transparently in front of readers and provide recommendations for non-native speakers,especially Chinese learners. Additionally, as a sample study, it aims to serve other researchers and future studies as well.The research results will be produced according to the quantitative and qualitative analyses at the same timeto guarantee the objectivity and validity of the data. As for the part of the qualitative analysis, the paper will explain some related concepts generated in the western world, including their characteristics, benefits, and differences. As for the part of the quantitative analysis, it will refer to the statistics program SPSS. Then, it will produce relevant data with drawings and tables. Lastly, it will clarify the meanings of those data and the relationships among them.
Purpose: In view of the trend toward using international financial reporting standards when generating financial statements, we looked at the interaction between audit services and non-audit services for auditors in the context of actuarial services for insurance firms. CPAs are authorized to work in banks and insurance businesses, but those with a practicing license obtained after earning a higher academic degree are not. Design/methodology/approach: A small number of auditing firms control the decisions issued by the Iraqi Accountants Association, monopolizing audit services in banks and insurance businesses. In the case of actuarial services used in reserve estimation, they are credited to an external party's account withou
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Background: Neonatal Septicemia (NNS) is generalized microbial symptomatic infection during the first 28 days of life.It>s the most serious complication in Neonatal Intensive Care Units (NICU) that demand urgent diagnosis and accurate treatment.Objective: To reveal the relationship of neonatal septicemia with birth weight (one of the neonatal risk factors).Patients and Methods: Blood sample was obtained from 76 neonates aged 1 hour-28 days who were diagnosed clinically (poor feeding, respiratory distress, fever, hypothermia, gastrointestinal and/or central nervous system symptoms)and bacteriologically to have neonatal septicemia.Results:One of the most important neonatal factor predisposing to infection is low birth weight, signi
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The research involves preparing gold nanoparticles (AuNPs) and studying the factors that influence the shape, sizes and distribution ratio of the prepared particles according to Turkevich method. These factors include (reaction temperature, initial heating, concentration of gold ions, concentration and quantity of added citrate, reaction time and order of reactant addition). Gold nanoparticles prepared were characterized by the following measurements: UV-Visible spectroscopy, X-ray diffraction and scanning electron microscopy. The average size of gold nanoparticles was formed in the range (20 -35) nm. The amount of added citrate was changed and studied. In addition, the concentration of added gold ions was changed and the calibration cur
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The - mixing ratios of -transitions from levels in populated in the reactions are calculated in present work using - ratio, constant statisticalTensor and least squares fitting methods The results obtained are in general, in good agreement or consistent, within the associated uncertainties, with these reported in Ref.[9],the discrepancies that occurs are due to inaccuracy existing in the experimental data The results obtained in the present work confirm the –method for mixed transitions better than that for pure transition because this method depends only on the experimental data where the second method depends on the pure or those considered to be pure -transitions, the same results occur in – method
تعرضت المواقع الاثریة في الع ا رق الى النبش والتخریب،وقد أدى ذلك الى أستخ ا رج أعداداً كبیرة من النصوص المسماریة وتهریبها الى خارج الع ا رق. ومن ضمنها نصوص مدینة أ ري- ساكرك، فقد درست مجموعة من هذه النصوص والبالغ عددها ( ١١٥٩ ) نصاً التي نش رت في في هذا البحث قمنا بد ا رسة ( ٤) نصوص مصادرة لصالح المتحف .(Nisaba مجلد ( 15 الع ا رقي ذات مضامین أقتصادیة تتعلق بالحیوانات،ارخت بین السنة الثانیة والاربعین من حكم الملك شولكي وحت
... Show Moreاعتمدت الدراسة على (65) نصاً ذات مضامين اقتصادية، تم اختيارها من المتحف العراقي من المجموعة ماتعرف بالمصادرة، ومن خلال دراسة النصوص ومقارنتها مع نصوص منشورة من سلالة أور الثالثة تبين أنها تعود الى العصر نفسه استناداً الى الصيغ التاريخية الواردة فيها، اذ ذكرت سنوات حكم اَخر ثلاثة ملوك هم أمارسين وشوسين وأبي سين، كما أمكن من خلال الدراسة أيضاً وأستناداً الى أسماء الاشهر وأسماء الاشخاص الواردة فيها تحديد عائديت
... Show MorePure and doped barium titanate with Mg2+ ion at two molar ratios x= (5%, 10%) mol. has been synthesized by solid state reaction technique. The powders sintered at two temperatures (1000 °C and 1400 °C). An XRD technique was used in order to study the crystal structure of pure and doped barium titanate, which confirmed the formation of the tetragonal phase of BaTiO3, and then calculate the lattice parameters of pure and doped barium titanate, the addition of magnesium ion Mg2+ can lead to decreases lattice parameters.
Pure and doped barium titanate with Mg2+ ion at two molar ratios x= (5%, 10%) mol. has been synthesized by solid state reaction technique. The powders sintered at two temperatures (1000 °C and 1400 °C). An XRD technique was used in order to study the crystal structure of pure and doped barium titanate, which confirmed the formation of the tetragonal phase of BaTiO3, and then calculate the lattice parameters of pure and doped barium titanate, the addition of magnesium ion Mg2+ can lead to decreases lattice parameters.
The phenomenon of spatial variation in the economic, social and urban development levels is considered prevalent in most of the economic and social systems,this relates to the concentration of most of those activities in certain regions and because of their rarity in other regions , that led to the emergence of the problem of the sharp contrast between the most developed areas and least developed areas within the same region or within the regions of the same country,
Reduction of this variables , in addition to the development of areas through following up and relying on an effective regional development enabling to reduce unemployment as well as to stop the migration of the unplanned for population,
And the ideal use of available
Since I live in a society in which violence has become widespread, and killing among its own people flared up till they began to kill under the excuse of taking shelter, in these pages I would like to explain the status of taking shelter in the light of Islamic Law (Sharia), exploring scholars’ opinions in the legitimacy or illegitimacy of this issue according to the legal standards.
And, to acquaint people, and myself in the first place, with the true nature and the gravity of this issue; to expose it to those who are unaware of it; to remind those who are already aware of it. I would refute the fabrications, remove the suspicions which surround it untill it made the forbidden permissible; the wrong right. I would explain to those