Preferred Language
Articles
/
jcoeduw-815
Means of Arguments in Bank's Annual Reports
...Show More Authors

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).

View Publication
Publication Date
Sun Jan 26 2025
Journal Name
Al–bahith Al–a'alami
Effectiveness of Dialogic Communication in Online Public Relations with an Audience : (Analytical Study of the Websites of Universities in UAE)
...Show More Authors

The Study addressed the effectiveness of dialogic communication in online public relations with an audience of higher education institutions in the United Arab Emirates. The study aimed to know about the interest extent of higher education institutions through their websites with the elements of dialogic communication in online public relations to communicate with their audience. The researcher used survey methodology and content Analysis tool as an essential tool for collecting information. Some of the important results of the study are: The websites of higher education institutions in terms of indicators of ease of use; the main links on the websites are clearly available on the opening page, there is a map on the websites, reduce depe

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Apr 02 2017
Journal Name
Journal Of Educational And Psychological Researches
Article Sources mutual complaint among the Directorates of Education staff and directors of Secondary schools in the province of Baghdad in light of some variables
...Show More Authors

A field study aimed at identifying the sources of mutual complaints among the Directorates of Education staff of their departments and management and run it in their daily dealings with principals in the province of Baghdad, and adopt approach. It was determined the research consists of (2357) male and female employees and 305 randomly stratified simple by the rate of (7%) from the research community as the number of sample reached (167) male and female employees, and selected sample was randomly stratified simple by the rate of (39.67%) of the research community, as the number of sample was (121) principals. It was constructed two questionnaires, the first included (28) items and the second contained (28) items. And the two researchers

... Show More
View Publication Preview PDF
Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
Core competencies and Their Role in Enhancing Organizational flexibility: An Analytical Study of the Views of a Sample of Employees in Presidency University of Mosul
...Show More Authors

Abstract

The study aims to identify the levels of core competencies dimensions and types of organizational flexibility in the investigated organization, as well as to determine the nature of the relationship and the impact of core competencies dimensions with the process of organizational flexibility. Thus, a number of research questions were presented to express the research problem as follows:

  • What is the level of the investigated individuals' awareness to core competencies and organizational flexibility across their dimensions and types in the investigated organization?
  • To what extent are core competencies and organizational flexibility available in the Organiz

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Apr 06 2014
Journal Name
Journal Of Educational And Psychological Researches
Spiritual intelligence in a sample of students from the University of Baghdad in the Light of some of the variables
...Show More Authors

The research aims to identify intelligence spiritual among a sample of students Baghdad University as well as to identify the differences between students in intelligence spiritual according to variable type (male - female), and variable area of ​​study (Science - a human) and variable (First grade - fourth grade), The research sample consisted of (300) students, were applied scale search - a spiritual Intelligence Scale (prepared by the researcher), has resulted in the search results for: -

The students of the University of Baghdad (sample) enjoyed a high level of spiritual intelligence.
- There are no differences between males and females in the spiritual intelligence.
- There

... Show More
View Publication Preview PDF
Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Use sensitivity analysis in evaluating projects Investment under the conditions of risk and uncertainty Case study of glass bottles project in Anbar province
...Show More Authors

This paper studies the investment project evaluation under the condition of uncertainty. Evaluation of investment project under risk and uncertainty is possible to be carried out through application of various methods and techniques. The best known methods are : Risk-adjusted discount rate , certainty equivalent method , Sensitivity analysis and Simulation method The objective of this study is using the sensitivity analysis in evaluation Glass Bottles project  in Anbar province under the condition of risk and uncertainty.

After applying sensitivity analysis we found that the glass bottles project  sensitive to the following factors (cash flow, the cost of investment, and the pro

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Strategic Intelligence In Decision Making Styles An Analytical research in the Construction& Housing ministry
...Show More Authors

            This research aims to explore the impact of strategic  intelligence by his dimensions (Foresight , system thinking, vision, motivation and partnership) on decision making styles which represented by ( rational, intuitive, dependent, Spontaneous and  Avoidant style) for a sample of the administrative leaders in the center of  Reconstruction &Housing Ministry and Some its formations which are companies of (Sa'ad, Al Mansour, al Farouq, Assyria, al-Mu'tasim, al- Rasheed, and Public Authority for Housing).  So to achieve the  research objectives and to test hypotheses, it has been relying

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The Role Of Information Technology In Enhancing Performance Evaluation And Responsibility Accounting (Empirical Study In Jordan Hotels )
...Show More Authors

   This paper suggesting a new modern method to evaluate the performance of hotel industry at Jordan instead of the classical method used by the industry and that is Bench Marking , this method can be done by comparing the performance of hotel industry at two serial years which helps in calculating a standard performance .

  The industry can use this standard to identify the variance, which make the evaluation of performance easier and support the efforts to develop the hotel industry at all levels and enable to give high quality services to customers.

    The study believed that this situation would not be achieved unless the hotel industry will app

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Mar 26 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Big Data applications in forecasting corporate bankruptcy: Field analysis in the Saudi Business Environment
...Show More Authors

This study aimed to investigate the role of Big Data in forecasting corporate bankruptcy and that is through a field analysis in the Saudi business environment, to test that relationship. The study found: that Big Data is a recently used variable in the business context and has multiple accounting effects and benefits. Among the benefits is forecasting and disclosing corporate financial failures and bankruptcies, which is based on three main elements for reporting and disclosing that, these elements are the firms’ internal control system, the external auditing, and financial analysts' forecasts. The study recommends: Since the greatest risk of Big Data is the slow adaptation of accountants and auditors to these technologies, wh

... Show More
View Publication Preview PDF
Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Auditing performance of revenue sources in the Non-Governmental Organizations And its role in achieving financial sustainability
...Show More Authors

Researching performance audits according to the dimensions of financial sustainability in light of the scarcity of resources and economic and social transformations in the business environment is of utmost importance in the non-profit non-governmental organizations in achieving the goals and correct the path and address deviations, and help them in improving the outputs of processes and associated procedures and capacity The research was based on the hypothesis that the existence of a performance audit program in accordance with the dimensions of financial sustainability leads to the measurement of the commitment of the Olympic Committee. National Iraqi indicators of financial sustainability of the dimension of revenue in order to improv

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 27 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Inspection In Achieving Banking Compliance: An Applied Study In A Sample o Iraq Banks
...Show More Authors

The Banking Supervision of the most important functions of the Central Bank of Iraq, which he intended to have a strong banking system and a sound and competitive, and exercised control over the banks by inspection bodies to ensure their compliance with the laws, regulations and orders and instructions and the safety of their financial positions.

The research was aimed to release the concept of banking inspection, compliance and problems and obstacles faced by the inspectors, and monitors compliance and down to make recommendations.

Has been reached on a set of theoretical and practical conclusions, including: -

1-confirmed the statistical analysis of the answers to the research sample the importance of the role o

... Show More
View Publication Preview PDF
Crossref