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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 Dec 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Applied probability model of inventory multi- period in stores of cement factory in Samawah
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In this paper will be applied to a probability model of inventories periods of multiple stores of raw materials used in the cement industry, cement factory in Samawah and basic materials are limestone, soil normal, iron soil, fuel oil and gypsum. It was built of this model after the test and determine the distribution of demand during the supply period (waiting period) for each subject and independently of the rest of the material as it is not affected by any of the materials above interrelated in the process of supply, this test has been using the Statistical Package of (SPSS) and then was determining the amount of request optimum seeking in each batch and each substance known volume of economic optimization of

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Publication Date
Wed Jan 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Benchmarking in Developing the Curricula of Accounting Departments in Iraqi Universities
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             The economical units in the world face great and rapid challenges in all aspects, a matter that requires facing these challenges throughout continuous improving and developing in their performance to keep their competitive position "place".

       The Benchmarking Technique is one of the modern managerial tools that are proved to be successful in application throughout making continuous comparisons between products or services and the best – performance levels the compete with it . This is achieved to develop its performance and give it the competitive criterion with which it faces its competitors.

  

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Use of Remote Sensing in the assessment and classification of land degradation in the district of Mahmudiya for the period 1990-2007
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The study consisted in the development and use of a practical method to detect and
monitor, analyze and produce maps of changes in land use and land cover in the district of
Mahmudiya in Baghdad during the period 1990-2007 using the applications of remote sensing
techniques and with the assisstant of geographic information systems (GIS),as a valuable
contribution to land degradation studies.
This study is based maiuly on the processing on two subsets of landsat5 TM images picked up
in August 1990 and 2007 respectively in order to facilitate comparision and were thengeometrically and radiometrcally calibrated ,to used for digital classification purposes using
maximum liklihoods classification or six spectral bands of

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Publication Date
Fri Mar 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Role of using the Relative Strength Index in Making Speculation Decision in Stock: Applied Research in the Iraq Stock Exchange
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 The relative strength index (RSI) is one of the best known technical analysis indicators; it provides the speculators by prior signals about the future stock’s prices, and because the speculations in shares of companies which listed in the Iraq Stock Exchange have a high degree of risk, like risk of shares prices felling, so the speculators became committed to use some methods to reduce these risks, and one of these methods is the technical analysis by using the relative strength index (RSI) which enable the speculators of choosing the right time for buy and sell the stocks and the right time to enter or leave the market by using the historical rice data. And from here the problem of the research formulated as “Is the using of

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Publication Date
Wed Jun 13 2018
Journal Name
مجلة الجامعة العراقية
The Secret of Priesthood in Christianity
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Christianity has rites and rituals that they should perform, and are indispensible. They say that these are sacred ordinances by Jesus Christ (PBUH) including the secret of priesthood. The origin of this secret as they claim is Christ. He puts the foundation of priesthood in Christianity. He has chosen twelve disciples and then seventeen whom he ordinated to obtain the honor of spreading the message of Christ among people. He appointed among the priests a divine message which the first fathers from the disciplesthemselves. The disciples are ones who take the secret and deliver it to the ones after them. The disciples took that sacred secret from Christ. Therefore, the secret is used when granting any religious position in the church. That s

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Publication Date
Fri Mar 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Supporting the Microfinance Industry In Iraq
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The Economist opinion (views) gathered on the great Importance’s of small enterprise on the production sectors at Developed or in developing countries, statistics indicate that these enterprise represent almost 90% of the total enterprises in most economies in the world.

Many of these enterprises have originated in Iraq since the beginning of last century and the question of financing these enterprises remained an issue facing the most of workers in this sector, because of the peculiarty of which are characterized by which as a lack of financial abilities and the difficulty of obtain the sources of financing in Iraq and considered the enterprise as the guarantor of fulfilling Financial obligations. Afte

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Publication Date
Thu Dec 15 2022
Journal Name
Al Kut Journal Of Economics And Administrative Sciences
The relationship of demographic diversity to institutional effectiveness An analytical study of a sample of workers in public organizations in Iraq
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Diversity has become one of the required phenomena to be available within public organizations, in light of the changes taking place in the global and international environment and in various fields. Therefore, it was imperative to study the impact of this phenomenon in various institutions, especially public ones, in most developing countries, including Iraq. The current research aims to analyze the relationship between The demographic diversity and institutional effectiveness of a sample of workers in public institutions included (500) respondents. The questionnaires were distributed to them randomly. Diversity is considered an independent variable and institutional effectiveness a dependent variable. The researcher used interview tools a

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Publication Date
Tue Mar 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The role of strategic leadership in knowledge management processes "Diagnostic Study in the Office of the Ministry of Oil - Project Department"
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The research deals with the important and modern two subjects, strategic leadership which have six demotions and knowledge management
(four demotions') . the gools & the research is to know the relation & the effect them in the oil ministry (project department) , the sample was (50) persons who works in the department the questionnaire was the tool of data gathering .

The research divided to four parties, the first  to the theotical review of the research variables, the second to the research methrology, the third to analysis and discoed the empirical results the last to the conclusions and recommendations .

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Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Role of the values of accounting culture in maximizing financial performance - A field study in a sample of Iraqi banks
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The influence of culture on accounting systems and practices, including financial reports and accounting information through the values ​​identified by Gray and derived from social-cultural values, and the four accounting values ​​were derived from generally accepted accounting principles represented by (Conservatism, Uniformity, Secrecy, and Professionalism). Important and significant in maximizing financial performance, and measuring the extent of the role of these values ​​in improving financial performance through attention to the values ​​of accounting culture, this research

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Crossref
Publication Date
Tue Jun 30 2015
Journal Name
College Of Islamic Sciences
The principle of citizenship in Shari'a policy
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Jurists were unable to comprehend modern terminology and concepts to provide mature answers
On the questions and issues of the age, and what I want to research and raise it; an important and urgent subject, to crystallize the opinion jurisprudence
Islamic, which is the subject of citizenship. The globalization of the concept of citizenship, and the spread of special cultural differences,
The blurring of the identities and specificities of nations due to conflict, or political differences, often results in responses
This trend is inversely rooted and rooted, and as a result, the threat to one's religion or predecessors becomes threatened by one's culture,
Thus destroying the essence of his identity. Man has the highest rank

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