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 Feb 03 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Developmental loans in Developing Wheat and Barley Crops In Iraq for the Period ( 2006 – 2012)
...Show More Authors

The present paper attempts to find out the role of developmental loans in promoting strategic crops especially the basis stemming from the problem of non - defining economic feasibility study and the negative or positive revenues of developmental loans, directed to Iraqi Agricultural sector in general and Basic strategic crops in particular which resulted in the difficulty of planning and future prediction to grant loans agriculturally directed in terms of quality and quantity and the arbitrary of distributing these loans .the strategic crops have been selected as sample of population where the sample of Basic strategic crops include wheat and barley .The paper has come to several of conclusions mainly are as follows :- the increase in n

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of tax exemption in reducing environmental pollution: An applied study on brick factories in Iraq
...Show More Authors

Air pollution is considered one of the major environmental problems that contain many challenges and difficulties facing most countries of the world, including Iraq. The problem has emerged widely with the emergence of the industrial revolution in the world and the tremendous increase in the population and the increase in the number of transportation and its development in addition to excavation, maintenance and work Construction and weather fluctuations, such as dust and sandstorms, pollution resulting from oil refining, extraction, diversion and other processes that cause pollution, and the start of the world using methods that limit the volume of environmental pollution. The most prominent of these methods is the imposition of

... Show More
View Publication Preview PDF
Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluation of internal control System in non-governmental organizations: Applied Research in the Iraqi National Olympic Committee
...Show More Authors

After 2003 Iraq witnessed a rapid development in the number and kind of non-governmental organizations in addition to the increase in their sources.A lot of obstacles and constraints hinder the development of the said organizations and one of the most important and prominent obstacles is their administrative and accounting structure that affect directly on the existence, continuity and survival of these organizations.This research discussed the concept the non-governmental organizations and reaching the assessment of internal control System in these organizations. Therefore, the researcher has assessed the internal control System applied National Olympic Committee of Iraq. The study showed vulnerabilities in the internal control the said

... Show More
View Publication
Crossref
Publication Date
Sun Jul 02 2017
Journal Name
Journal Of Educational And Psychological Researches
Bayer effective strategy in the development of deductive thinking when students fifth grade literary material in history
...Show More Authors

Supervised By : Prof. dr. Shaker Jaseem Mohammed This research aims to identify the (effectiveness of Bayer's strategy in the development of deductive thinking among students in the fifth grade literary material European history) and to achieve the goal set researcher null hypothesis of the following: • There is no statistically significant difference between the average scores of the experimental group which studied the use of Bayer's strategy and the control group, which studied the use of the usual way in the development of deductive reasoning. The study sample consisted of (84 students) of the students in the fifth grade literary breeding Baghdad / Karkh second Directorate for the academic year 2015-2016 were distributed Aanhaldras

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
Patterns of Feedback Used in the E-Learning System from the Teachers of the First Cycle in the Governorate of Muscat at the Sultanate of Oman
...Show More Authors

 

Abstract

This study aims to identify the degree to which the first cycle teachers use different feedback patterns in the e-learning system in addition to the differences in the degree of use according to specialization, teaching experience, and in-service training in the field of classroom assessment, as well as the interaction between them. The study sample consisted of (350) female teachers of the first cycle in government schools in Muscat Governorate for the academic year 2020/2021. The study used a questionnaire that contained four different patterns of feedback, which are reinforcement, informative, corrective, and interpretive feedback. The psychometric properties of the que

... Show More
View Publication Preview PDF
Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Degree of Management Practice of Roaming and Its Role in Achieving Organizational Justice ((An analytical Study of the Opinions of Directors in Anbar Education Directorate))
...Show More Authors

Abstract

This Study aimed to investigate the reality of the application of the degree of management practice by Walking Around, namely (discovery of facts, improvement of communication, motivation, development, creativity and feedback) and Its role in achieving organizational justice (procedural justice, distributive justice, Interactional Justice),The availability of the core principles of this system from the point of view of the senior management personnel in the Directorate of Anbar Education, and the importance of research in the philosophical rooting of the nature of the variables as a modern administrative terminology, the research dealt with a problem expressed by a number of intellectual and appl

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Sep 30 2012
Journal Name
College Of Islamic Sciences
Grammar Lesson in  The Book of Al-Zahir in My Meanings         Words of the people to Abu Bakr al-Anbari (d. 328 AH
...Show More Authors

Praise be to God, Lord of the worlds, and peace and blessings be upon our master Muhammad, and upon his family and companions as a whole. Now, the research deals with the grammatical issues mentioned in the Book of Al-Zahir in the meanings of people's words to Abu Bakr Al-Anbari (d. 328 AH). Two parts of the book have more than one edition, it was printed by the Iraqi Ministry of Culture and Information Beirut in 1979 AD, and the Al-Resala Foundation issued the second edition in 1992 AD The third edition was printed in Dar Al-Bashaer in Damascus in the year 2003 AD and it was the reliance on the research and the grammatical issues were arranged on topics that are: interrogation - Deletion, exclusion, marbling, call and Wallace Relief and

... Show More
View Publication Preview PDF
Publication Date
Sun Oct 07 2012
Journal Name
Journal Of Educational And Psychological Researches
The effect of music therapy in lowering high blood pressure in patients with diseases of sugar
...Show More Authors

 

      Faces of the individual in his life many stressful events, which includes expertise undesirable, and events may involve a lot of sources of tension and the risk factors and threats in all areas of life, and this would make the stressful events play a role in the genesis of many diseases physical.            

The high blood pressure is one of the most Actual manifestations of mental stress in the present scale physical disorders which may frequently in men relative to women, which may be caused by spasms in the blood vessels.      

... Show More
View Publication Preview PDF
Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Review of Histopathological Diagnoses of One Year Appendectomy Specimens in Sulaimani City
...Show More Authors

Objective: To review and see the pattern of histopathological diagnoses of one year appendectomy specimens.
Methodology: This retrospective study was carried in Sulaimani Teaching Hospital over the period of one year (from 1st
of January to 31st of December 2009). All pathological reports were reviewed retrospectively for patient’s age, sex,
histopathological diagnosis and operative findings (if present). Histopathological diagnoses then were classified into
either positive or negative for acute inflammation. Any associated findings or any surgical specimen removed with the
appendix was recorded. The obtained data were analyzed by using the statistical package social sciences (SPSS) version
19; with Chi square to test

... Show More
View Publication Preview PDF
Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Moral Intelligence of Internal Auditors in Support of the Performance of Internal Audit Process - Study for Opinions of a Sample of Internal Auditors in Iraq
...Show More Authors

Abstract

      The  aim of  the research to define the concept of moral intelligence and its dimensions and its relationship to some personal characteristics with the internal auditors and identify the importance of the employment of moral intelligence dimensions of (empathy, conscience, self- control, respect, kindness, tolerance, fairness) in the internal audit and the extent of support for the performance of the internal audit process in light of these dimensions. And that by answering the following question : Is there a role for moral intelligence  of  internal auditors in support the performance of internal audit process ? How are employ these dimensions i

... Show More
View Publication Preview PDF
Crossref