The present paper is a qualitative descriptive study. It aims to examine the macro-cultural schemata addressing the concept of violence against women in Iraq from a cognitive linguistic point of view. To meet this objective, a number of Iraqi social caricatures have been selected from two popular and active Iraqi caricaturists, Odeh Al-Fahdawi and Nasser Ibrahim. The selection and the analysis of data have been achieved following the validity and reliability procedures and the ethical considerations. To meet this objective, Sharifian’s Model (2011) of Cultural Schemata has been adopted in data analysis. The study has concluded that the macro-cultural schemata regarding the concept of violence in the selected panels reveals that violence against women does exist in the Iraqi society, and that woman and children are the major victims of that phenomenon. Moreover, the major cause of such a phenomenon is due to the patriarchal nature of the society that leads to have an unbalanced power between the two parties man vs. woman/children; in addition to other reasons related to the unfair social traditions and customs. The mismatch in power has been conceptualized creatively and differently by these two caricaturists. Speaking from the cognitive linguistic point of view, the researchers have also found that the panels are symbolic rather than iconic, as they involve culture-proper figures. Finally, both caricaturists invested the conceptual metaphors and figurative devices when depicting the concept of violence against women; that is, the concept of violence against women is universal in their panels; however, the way it is depicted is subjective and cultural-proper at the micro-cultural level.
A financial analysis tool such as financial rations concentrates on explanation of financial statement and using them in the evaluation of company profiles and fixing taxable profits, by analyzing final calculation, explaining their results and studying relationships between a group of financial lists 'elements in a specific period and the trend of their relationships in percentage from so, financial analysis is considered on important instrument for tax analytical test procedures through studying and evaluating financial data in order to get proper information which is needed to make sure of credibility and reliability of statements submitted by the taxpayer and the satisfaction of the tax analyzer in the credibility of these statements
... Show Moreغالبا ما يؤكد موضوع تحليل البيانات المالية على اختبار عناصر التدفق النقدي لغرض النتبؤ بعوائد الاسهم بالمستقبل ، فضلا عن ان المستثمرين دائما ما يبحثون عن زيادة عوائد الاسهم، وان مثل هذا النوع من التحليل يمكن استخدامه لطبيعة المعلومات المحتواة في عناصر التدفق النقدي ، والدرجة التي على اساسها تنعكس مثل هذه المعلومات المالية في اسعار الاسهم من خلال تقويم القيم السوقية للأوراق المالية فتؤدي إلى تغيير قرارات م
... Show MoreThe audit committee has received considerable attention from international institutions and researchers as a result of financial failures and the collapse of major international companies, especially cases of manipulation and misinformation in the financial statements, due to the role played by one of the mechanisms of control of economic entities to increase disclosure and credibility of information published, In overseeing the preparation of financial reports, following up the internal auditing functions, supporting the external auditor and enhancing his independence, and strengthening the shareholders' confidence in the economic entity. The two researchers prepared the applied side of the research by applying a proposed model based on
... Show Moreמחקר זה בוחן את התפתחות הדימוי של ערבים בספרות הישראלית דרך עבודותיהם של אלי עמיר ודורית רביניאן שני סופרים חשובים שסיפוריהם מאתגרים סטריאוטיפים שוררים ומרחיבים את ההבנה התרבותית הניתוח הממוקם במסגרת הספרות המזרחית עוקב אחר האופן שבו דמויות ערביות עוברות מדמויות שוליים לאנשים מורכבים ומעודנים המשקפים שינויים סוציו פוליטיים רחבים יותר על ידי השוואת חקר הזהות והעקירה של עמיר בסביבה היהודית בבגדד לבין
Islamic Culture face many challenges Such as، Secularism، westrenism، globalism and Colonialism under current attempts For western States and united states of America to dominate on world and Confront all her Opponent Polaris it be clear when U. S. A. Occupied Afghanistan and Iraq and Threatened many Arabic and Islamic States
Islamic Culture face many challenges Such as، Secularism، westrenism، globalism and Colonialism under current attempts For western States and united states of America to dominate on world and Confront all her Opponent Polaris it be clear when U. S. A. Occupied Afghanistan and Iraq and Threatened many Arabic and Islamic States
Performance measures are a central component of management control system, making good planning and control decisions requires information about how different subunits of organizations have performed. To be effective, performance measures (both financial and nonfinancial) must also motivate managers and employees at all levels of organization to strive to achieve organization goals.
To give aclear picture about performance must be used compound measure, that was best than single measure.
Altman model can be used as a compound performance measure that measures the performance by tied a sum of variables, due to make weight for every variable to reach for performance.
تعد ظاهرة الارهاب المتزايدة في العالم من اخطر اشكال التهديدات الامنية التي تواجة الدول لانها تستهدف في جانب مهم منها امن واستقرارومستقبل مجتمعاتها لاسيما اذا جمع الفعل الارهابي بين مطامع واهداف القوى الخارجية التي لا تريد استخدام ادواتها المباشرة وانما بالاعتماد على محركات في خلق الازمات داخل الدول المستهدفة
... Show MoreIrak Türk ağızları Azeri Türkçesinin bir uzantısı olarak değerlendirilir.Kerkük Türkçesiyle yazılan edebi ürünler, Irak Türkçesinin tamamını ifade etmek üzere kullanılmaktadır. Zamanın Eli divanı Kerkük Türkçesile yazılan bir eserdir. Bu yüzden bu divanı seçtik ve Irak Türkmen Türkçesi , Osmanlı Türkçesi ve Türkiye Türkçesi dilleri arasında karşılaştırmalı bir inceleme yaptık.
Bu araştırma, Irak Türkmen şairlerinden birisi sayılan Es’at Naib’in şiirleri üzerinde uygulamalı bir çalışmadanoluşmaktadır. Bu çalışmada adı geçen şairin “Zamanın Eli” Divanından bazışiirlerini önce yeni Türkçeye çevirdik vedaha sonra isim ç
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