Research summary

Westernization is a term not familiar to our scholars at the beginning of the emergence of translation from Western literature, sciences and arts in its detailed form now.

Westernization was not an issue that those Greeks, Persians, Romans, Indians and others worked on translating those sciences and cultures. Rather, it was a process of transferring a new philosophy and logic that had not been previously seen by the Arabs, so they were affected by it in a strange way, to the point of fascination by some of them. For this reason, this research came to clarify these issues and address them within the scientific methodology.

Value Engineering is an analytical study on projects or services using a specific procedure and a multidisciplinary working group, works for the identification and classification of the project functions; either for a better perfuming of these functions or to lessen the total project cost or the two together. Value Engineering main aim is on finding innovative alternatives, without effecting the basic requirements of the project, its methodology based on the functional balancing between the three elements of production "performance, quality and cost". This methodology based on the "functional analysis", had shown high possibilities in solving any problem facing the production procedure , achieve better investment for available re

This research deals with the study of the obstacles to peaceful coexistence in Iraq. Therefore, our hypothesis is that these obstacles are not attributed to one reason or to one source. Therefore, peaceful coexistence among the components of Iraqi society remains fragile and vulnerable to collapse and threat at any moment. This society, which is already in need of social relations, needs more than ever to coexist and consolidate it. Through the exercise of democracy in Iraq in a manner that guarantees rights and duties for all, to restore mutual trust between the components of this community in a way that feels they are citizens of the state.

We deal with this essay about religious mystic poetry of Atika Al-
Khazraji. We think she imitates Rabia Al-Adawiyya. We do not deny that our
poetess lived in a conservative society although she lives in reality a liberal
life, so she tries to satisfy her society. In fact these mystic poems are pure
love. Poems in men.
This double standard behavior is quite clear in women’s poems in the
Arab world of this era.

The current research dealt with the development of sciences and arts over the course of human history, and the development of sciences with their natural and human trends are important areas in developing the knowledge and application base for industrial product design and design in its various fields. Bionic science is one of the sciences that works on applying biological methods and systems found in nature to study and design engineering systems and modern technology, and for industrial products to be highly efficient, durable and resistant to natural variables in daily life for use. The transfer of technology between life forms and industrial products is desirable because the processes of development at the level of science in general

This research deals with a unique and innovative topic, that is the study of complaint in the Quranic text. Despite its importance, it has never been studied before, because most of the complaint 's meanings in the Quranic text is: the in explicit complaint. The mentioned complaint's expressions in different contexts overlap with other purposes, in particular call method and its peripherals like mourn , ask for help , exclamation and others.
Moreover, expressions that reveal complaint are related to the complainant's emotional and psychological status, and the complaint's context.
This research deals with the topic into two sections: The first deals with the important expression of complaint such as: iff, ouah, mooing, crying. The

Euphemism is an important linguistic phenomenon that tends to soften written or oral expressions. Thus, when translators or interpreters face expressions including euphemism, they need to know how to deal with them. The problem of the current paper lies in the effect of rendering euphemistic expressions inaccurately, as such expressions represent the cultural and terminological sense of the original language. Thus, rendering them improperly will affect the sense of the interpreted speech. For this, it is essential for translators in general and simultaneous interpreters in particular to know the importance of utilizing euphemism in the simultaneous interpreting field, which is the main aim of this paper. To this end, a systematic review

        This study aims to identify the amount of the effect of the ability to learn the individuals within the organization on the accumulation of intellectual capital and the role it plays in improving the performance of the organization, and to achieve that, the researcher designed a questionnaire to collect data and information from the surveyed respondents and analyzed using SPSS software, the study concluded after testing hypotheses to have a direct impact between the capacity for organizational learning and the accumulation of intellectual capital, which in turn affects the accumulation of intellectual capital as a positive and direct impact on the performance of the organization, al

The rapid development of information technology and its use in all areas has had a positive impact on all areas, and financial markets have had a share of this development through the use of an electronic trading system to settle transactions, enhance transparency and disclosure in all activities of these markets and revitalize their performance.

The reason for choosing this topic is that it is a very important topic for what modern technology addresses in trading operations in financial markets. It is worth noting that these innovations have eliminated the need for direct contact with people, but through the Internet and telephone networks, and the new technology has reduced the costs of building systems

          IFRS 17 aims to provide a unified basis for accounting for all types of insurance contracts, including reinsurance contracts, in a manner that benefits both investors and insurance companies and enhances the ability of the financial statements of insurance companies for comparison between companies listed in financial markets around the world. According to this standard, insurance contracts are accounted for on the basis of the Asset-Liability Approach and the use of fair values that the standard requires updating regularly in order to provide more useful information to the users of financial statements, as a result of the failure of reporting requirements for insurance contr