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Means of Arguments in Bank's Annual Reports
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In line with the most recent trends in genre analysis (Swales, 1990; Bahatia,
1993) and discourse studies on business communication (Dudley-Evans and St.
John, 1998;Bargiela-Chiappini, F. and C. Nickerson, 1999, the article focuses on a
particular financial genre, Bank's Annual Reports (ARs). More in detail, in contrast
in widespread claim about the purely financial and informative nature of ARs,
addressing experts only, this paper aims at illustrating in accordance with Bexley
and Hynes (2003), and Burrough's (1986) considerations, that those reports
endeavour to promote the company image and to leave a positive impression on
readers. Generally speaking, companies communicate because they exist: they have
a name, headquarters, offices, a logotype, and provide cosumers with products and
services that help people to come closer to the company's reality (Brioschi,
1990:51). However, another type of communication exists, this of argumentation: it
is essential to inform the public about the company's activity, to charge its mind
(Cantoni, Di Blas, 2002) and to it act in a certain way. Thus, argumentation aims at
convincing the counterpart that a thesis should (not) be accepted by using
reasonable arguments that impress the hearer/ reader. More specifically,
argumentation can be found in an extremely important economic and financial text:
the ARs. These are considered comprehensible not only to experts but also the
layman: they develop arguments that are within everyone's reach; they use plain
language and effective stylistic devices in order to be readable, to delight and
convince the public (Mignini, 2005:1).
(Some research so far has been based on the definition as well as the content
analysis of ARs, and on their writing's techniques and strategies, but few had taken
into account their argumentative stylistic features and discursive (in the sense of
other-than-purely-financial) sections.
There has been not much research focusing on argumentation in the economic
and financial world up-to-now; in this paper the researcher examines how
argumentation is carried on in banks ARs, what the most exploited topics are, and
how they are arranged to win the public over. A glance at the textual structure is
given first so as to have an idea about how the readers are introduced into the bank's
world. Then, an analysis of the most common topics and the way they are usually
presented (their argument) is provided: examples are also given in order to clarify
the content. 

The corpus of material gathered for the analysis includes four Bank's ARs. All
the selected ARs are published on the web between 2003 and 2006 by the following
prestigious big banks: Deutsche bank (2003), Bank of England Annual Report
(2004), Raiffeisen Centrobank (2005), and Bank of America (2006).

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Publication Date
Sun Jul 01 2018
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
FIRST RECORD OF AENASIUS ARIZONENSIS (GIRAULT, 1915) (HYMENOPTERA, ENCYRTIDAE), A PARASITOID OF PHENACOCCUS SOLENOPSIS TINSLY, 1898 (HEMIPTERA, PSEUDOCOCCIDAE) IN IRAQ
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    This article reports the first record of Aenasius arizonensis (Girault, 1915) (Hymenoptera, Encyrtidae) parasitizing the recently introduced species of cotton mealybug, Phenacoccus solenopsis Tinsly (Hemiptera, Psedococcidae) infesting Lantana camara L. (Verbeneceae) as well as other ornamental plants in Baghdad province, Iraq.  A short morphological description is also presented.

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Publication Date
Sat Jan 31 2026
Journal Name
Journal Of Language Studies
Opening the Box of Suffering, Unleashing the Evils of the World’: Pandora and her Representation in Nineteenth-Century American Poetry
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View Publication
Publication Date
Sat Jan 31 2026
Journal Name
Journal Of Baghdad College Of Dentistry
An Evaluation of the Efficacy of Different Gingival Retraction Materials on the Gingival Tissue Displacement (A Comparative In Vivo Study)
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Background: An accurate adaptation of the crown to the finish line is essential to minimize cement dissolution and to preserve periodontium in fixed partial denture cases. An accurate adaptation of crown is possible only when preparation details are captured adequately in the impression and transferred to cast. For these reasons, gingival displacement is necessary to capture subgingival preparation details.The aim of the present study is to measure in vivo the horizontal displacement of the gingival sulcus obtained by using three new cordless retraction materials (Magic Foam Cord®, Racegel and Astringent Retraction Paste) in comparison to medicated retraction cord. Materials and method: Thirty-two patients requiring porcelain fused to me

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Publication Date
Sun Mar 26 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Bioequivalence and Pharmacokinetics Comparison of Two Formulations of Extended-Release Pentoxifylline Tablets in Healthy Subjects after Fasting and Fed Conditions
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The pharmacokinetics and bioequivalence of a newly developed extended-released (ER) tablet containing 400 mg pentoxifylline as a test product was compared with the reference brand product Trental® 400 mg ER tablet produced by Sanofi-Aventis. Two separate studies were conducted simultaneously. The first study was conducted under fasting condition, whereas, the second study was conducted under fed condition; using the same batches of the test and reference products in both studies. In each study, both products were administered to 32 healthy male adult volunteers applying a single-dose, two-treatment, two-period, two-sequence, randomized crossover design with one-week washout period between dosing. Twenty two blood samples we

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Publication Date
Fri Aug 25 2023
Journal Name
Enterprenuership Journal For Finance And Bussiness
Argumentative Accounting conservatism and the performance of institutions listed on the Iraq Stock Exchange in light of the Coronavirus pandemic
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This study aims to test whether the institutions listed on the Iraq Stock Exchange have a significant correlation between the level of conservative accounting practice with the level of market share returns during the Coronavirus pandemic period as one of the policies to confront the economic repercussions of the Coronavirus pandemic. Furthermore, the sample included institutions listed on the Iraq Stock Exchange during the 2019 and 2020 years, i.e., the period before the Coronavirus pandemic and during the Coronavirus pandemic for the purpose of comparison. The market value to book value model was used, and the study found that conservative institutions had achieved the highest level of market share prices compared to non-conservat

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Crossref
Publication Date
Wed Jan 01 2025
Journal Name
Aip Conference Proceedings
Histomorphometric and histochemical study of the adrenal gland in adult males of the Iraqi pin-tailed sandgrouse bird (Pterocles alchata)
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The adrenal gland is a vital endocrine gland that secretes many important hormones in the daily life of birds. It is located in the Iraqi Pterocles alchata bird on both sides of the aorta in the front and side of the cranial lobe of the kidney at the caudal end of the lungs, triangular shape with a creamy yellow color. The statistical analysis showed no significant differences between the weight and length of the right and left glands. Histologically the gland of the sandgrouse bird capsule contains autonomic nodes consisting of nerve cells and the average thickness of the capsule is 42.69±1.81μm, the parenchyma of the gland is divided into two areas; the cortex and medulla in addition to the blood sinuses. The cortex area is divided into

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Publication Date
Tue Aug 23 2022
Journal Name
International Journal Of Health Sciences
Effect of Using Fryer strategy on the achievement and systemic thinking of intermediate second class students in the chemistry subject.
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The objective of this research is to identify the effect of Using Fryer strategy on achievement and systemic thinking in the subject of chemistry of second class intermediate school students. The sample of research consisted of 59 students in one intermediate school in Baghdad/Iraq, split into two groups; experimental and control. The scientific material of the study is related to Chapters II and III of the Science Book for the second Intermediate School for the Year (2019-2020). The scientific test is composed of 25 test items whilst the second instrument for research related to systematic thinking test consisted of 12 items. The results of the research showed that the use of Fryer's chemistry-teaching strategy has increased achieve

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Publication Date
Fri Mar 11 2016
Journal Name
International Journal Of Applied Linguistics And English Literature
The Illusion of Untranslatability: A Theoretical Perspective with Reference to the Translation of Culture-Bound Euphemistic Expressions in the Qur'an
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The present study investigates the notion of untranslatability where the concept of equivalence is reconsidered since the misconceptions, related to the said concept, inevitably lead to the emergence of untranslatability. Identifying equivalence as relative, approximate and necessary identity makes the notion of untranslatability a mere theorization. The objectives of the present study are (1) to investigate the notion of untranslatability in terms of the misconceptions associated with the concept of equivalence (2) to examine the possibility of translatability from Arabic into English focusing on culture-bound euphemistic expressions in the Quran as an area of challenge in translation. Data on the translation of culture-bound euphemistic e

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Publication Date
Mon Dec 27 2021
Journal Name
Palarch's Journal Of Archaeology Of Egypt/egyptology
The social and artistic connotations of the mural paintings of the Iraqi woman in the popular movement-an analytical study
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In the contemporary political history of Iraq, a unique protest broke out on October 1st, 2019. This protest reappeared on October 25th and lasted up to the following weeks making this protest as the most comprehensive and deepest one. It has the possibility of lengthening and the diversification of methods among all the social protesting movements during the century for Iraq. This desperate youth movement presents various images and methods to highlight the image of the protesting movement. The role of the Iraqi woman was clear, which was embodied through the mural paintings expressing her artistic and social role in conveying and expressing the goal of the protest. The aim of the current research is to identify the social artistic implica

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Publication Date
Wed Jun 19 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Impact of Self-Assessment on Income and Sale Tax Collection' From the Point View of Income Tax Auditors in Jordan
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This study aimed to show the extent of compliance with the income taxpayer  to provide tax returns and increase the speed of collection of these taxes in addition to increasing confidence in  Income Tax department and reduce the number of cases transferred to the courts and promote taxpayer awareness in charge of the importance of self-assessment system, and study sought to investigate the effect of the existence of records documents, technical audit, and computational audit and documentary audit on income tax collections in Jordan, from the point of viewof Jordanian income tax auditors ,results shows there's a strong  relation between these variables and Income Tax collections.

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