Phonological metathesis can be defined as an alternation in the normal sequence of two sounds under certain conditions. The present paper is intended to give a detailed synchronic description of phonological metathesis in Iraqi Arabic dialect. For data collection, the researchers have adopted two naturalistic techniques, viz., observation and notes taking. A synchronic analysis is carried out to provide some evidence that describe the sequential change of phonological metathesis in the dialect under investigation. Such sequential changes of metathesized sounds are presented and tabulated. The study concludes with the following finding that this process is not limited to cases where two consonant sounds are transposed, but three consonant sounds can be transposed as well. It has been found that metathesis is frequently involving two adjacent and non-adjacent consonant sounds. And this phonological process does not serve any grammatical function in Iraqi Arabic. As a result, it is an abrupt and sporadic process rather than being gradual and regular. Both Iraqi Arabic sonorants and obstruents undergo the process of phonological metathesis with relatively significant differences.
The study aims to verify the independence of auditors working in companies and offices of the Iraqi audit, and measure the level of accounting conservatism in the financial statements of banks and insurance companies listed on the Iraq Stock Exchange, as well as a statement after the independence of the auditor on accounting conservatism in the financial statements of banks and insurance companies listed on the market Iraq Stock Exchange, as it has been measuring the independence of the auditor using the survey form was auditors working in the Iraqi audit firms were measured the level of accounting conservatism for companies sample using a form( Basu) was a statement after variables through the use of statistical models in a mann
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This research deals with the financial reporting for the non-current assets impairment from the viewpoint of international accounting standards, especially IAS 36 "Impairment of assets”. The research problem focused on the non-compliance with the requirements of IAS 36 which would negatively affect the accounting information quality, and its characteristics, especially the relevance of accounting information, that confirms the necessity of having such information for the three sub-characteristics in order to be useful for the decisions of users represented
Objectives: The study aimed to assess the needs of nurses' knowledge toward post operative wound care and to constructed health educational program upon nurses who are working in surgical wards, to determine the relation between nurses' knowledge and their demographical characteristic which includes ( age, gender, level of education, number of years experience in the surgical wards, years of experience in nursing service, and number of attending an educational sessions), and to identify the impact of the health educational program on their knowledge through perform post-test every two months after imp
Persuasion is an indispensable skill in everyday life; that is why, it has aroused researchers’ interest. This study aims to investigate the most frequently used persuasive strategies in texting WHO COVID-19 Virtual Press Conferences and explore how these strategies are employed to achieve persuasive messages.To this end, a text of WHO COVID-19 Virtual Press Conferences has been chosen randomly to be analyzed based on Dillard and Shen’s (2013) “Persuasive strategies in Health Campaigns”. A qualitative method has been adopted in analyzing the selected data to investigate the credibility and validity of the persuasive strategies used in such a domain. Findings have shown that most of the persuasive appeals based on the adopted mode
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A new simultaneous spectrophotometric-kinetic method was developed to determine phenylephrine (PHEN) and tetracycline (TETR) via H-point standard addition method (HPSAM). The proposed procedures rely on the measurements of the difference in the rate of charge-transfer (CT) reaction between each of PHEN and TETR as electron donors with p-Bromanil (p-Br) as an electron acceptor. Different experimental factors which affect the extent of the complex formation were investigated by monitoring the value of absorbance at 446 nm. Time pair of 50 -100 sec was selected and employed, among different examined pairs since it results in the highest accuracy for HPSAM-plot. Linear calibration graphs in the concentration ranges of 10.0-40.0 and 10.0–50.0
... Show More(1) Background: Plant flavonoids are efficient in preventing and treating various diseases. This study aimed to evaluate the ability of hesperidin, a flavonoid found in citrus fruits, in inhibiting lipopolysaccharide (LPS) induced inflammation, which induced lethal toxicity in vivo, and to evaluate its importance as an antitumor agent in breast cancer. The in vivo experiments revealed the protective effects of hesperidin against the negative LPS effects on the liver and spleen of male mice. (2) Methods: In the liver, the antioxidant activity was measured by estimating the concentration of glutathione (GSH) and catalase (CAT), whereas in spleen, the concentration of cytokines including IL-33 and TNF-α was measured. The in vitro expe
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This research deals with the risks of non-compliance and its impact on the profitability of Islamic banks. Research variables were measured and analyzed as the risk of non-compliance as an independent variableand profitability as a dependent variable. The profitability was measured by three indicators ((rate of return on assets, rate of return on equity and rate of return on Total deposits)) The results of the research showed a significant relationship between the risk of non-compliance and the rate of return on assets and rate of return on total deposits, while there was no relationship between the risk of non-compliance and rate of return on ownership. The research recommended that the senior management of the Islamic Investment Bank s
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The aim of the research is to show the extent of the impact of administrative coordination on municipal performance after the state’s tendency to implement administrative decentralization and transfer of powers (administrative, legal, financial, and technical) from the Federal Ministry (construction, housing, municipalities, and public works) to local governments (governorates), to meet local needs, And since the municipality is considered one of the local administrative institutions and most of its goal is to provide increased municipal services to citizens due to population growth and urban expansion of cities by coordinating their actions using their powers, and in order to address gaps i
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The importance of this research has been to rationalize the cost of producing maize seeds through the followers of modern techniques and methods in agricultural activities such as genetic engineering for increasing production efficiency of maize seeds as well as the importance of calculating seed cost rationalization through the ABC system and thus rationalizing government spending. The research is based on one hypothesis in two ways that the use of genetic engineering on maize seeds works to: one - increase production efficiency of seeds and savings in agricultural inputs. 2. Rationalize the costs of examining and planting maize seeds. In order to calculate the costs will be based on the cost system based on activities ABC. The research
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The research aims at identifying the importance of scientific research for researchers and in creating new knowledge، development and utilization of mental and cognitive energies and developed them with the ability to research، extrapolation، meditation and then conclusion. The information was collected by interviewing the Secretary-General of the Central Library and by distributing questionnaire forms to the (33) teaching staff of the College of Higher Education. The responses of the society were analyzed the result and the recommendations were the most important 1. Information specialist and all employees of the administrators and technicians in the centers of information sources (libraries) and in the field are considered scientific r
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