Criticism is inherently impolite and a face-threatening act generally leading to conflicts among interlocutors. It is equally challenging for both native and non-native speakers, and needs pre-planning before performing it. The current research examines the production of non-institutional criticism by Iraqi EFL university learners and American native speakers. More specifically, it explores to what extent Iraqi EFL learners and American native speakers vary in (i) performing criticism, (ii) mitigating criticism, and (iii) their pragmatic choices according to the contextual variables of power and distance. To collect data, a discourse-completion task was used to elicit written data from 20 Iraqi EFL learners and 20 American native speakers. Findings revealed that though both groups regularly used all strategy types, Iraqi EFL learners criticized differently from American speakers. When expressing criticism, Iraqi learners tended to be indirect whereas American speakers tended to be direct. In mitigating their criticism, Iraqi learners were significantly different from American speakers in their use of internal and external modifiers. Furthermore, both groups substantially varied their pragmatic choices according to context. The differences in their pragmatic performance could be attributed to a number of interplaying factors such as EFL learners’ limited linguistic and pragmatic knowledge, the context of learning and L1 pragmatic transfer. Finally, a number of conclusions and pedagogical implications are presented.
This study aims to investigate the relationship between corporate governance (CG) and audit quality (AQ) in the adequacy of the value relevance of accounting information (VRAI). The study sample included Iraqi firms listed on the Iraqi Stock Exchange (ISE) from 2010 to 2022. Nineteen firms were a research sample selected from 44 firms listed on the ISE. They chose to use the model (Ohlson, 1995) in measuring VRAI, which is based on measuring the absolute value of the level of value relevance to earnings per share (EPS) the absolute value of the book value suitability level VRAI. CG was measured through five factors: board size, gender of board members, independence of the board from the chief executive officer (CEO), ownership perce
... Show MoreNanofluid treatment of oil reservoirs is being developed to enhance oil recovery and increase residual trapping capacities of CO2 at the reservoir scale. Recent studies have demonstrated good potential for silica nanoparticles for enhanced oil recovery (EOR) at ambient conditions. Nanofluid composition and exposure time have shown significant effects on the efficiency of EOR. However, there is a serious lack of information regarding the influence of temperature on nanofluid performance; thus the effects of temperature, exposure time and particle size on wettability alteration of oil-wet calcite surface were comprehensively investigated; moreover, the stability of the nanofluids was examined. We found that nanofluid treatment is more efficie
... Show MoreObjective: Matrix tablet approach is one of the delivery systems intended for poorly water-soluble drugs, like candesartan cilexetil (CC). CC is a class II drug used for the treatment of hypertension. Methods: Matrix tablets from (F1x to F18z) were prepared in the presence of β‑cyclodextrin. Matrix tablet formulation ensures control release of the drug and higher dissolution by β‑cyclodextrin. Fourier transform infrared spectroscopy (FTIR), and differential scanning calorimetry (DSC) were used to study compatibility. Results: The angle of repose determination showed good flow for most of the formulas, besides having good compressibility. Weight variation test for all formulas showed accepted value. Drug content measurement sho
... Show MoreA laboratory experiment was carried out and repeated at field of College of Agricultural Engineering Sciences, University of Baghdad in 2017. First factor was three cultivars of lupine 'Giza-1', 'Giza-2' and 'Hamburg'. Second factor was three seed weights (lower weight, medium weight and higher weight) which was following the cultivars factor. Nested design was used. Results showed supremacy of 'Giza-1' cultivar significantly and gave higher germination ratio, radical length, seedling dry weight, seedling vigour index, field emergence ratio, plant height and number of leaves per plant. The treatment ('Giza-1'×higher seed weight) was supremacy significantly and gave higher germination ratio, radical length, plumule length, and seedling vigo
... Show MoreMedicinal plants contain bioactive substances that are highly bioavailable in extracts or pure molecules, making them promising for therapeutic applications and precursors for chemo-pharmaceutical semi-synthesis. Harpagophytum procumbens (Devil’s Claw) is widely recognized as one of the most potent therapeutic herbs. This study aimed to extract seeds from H. procumbens using two types of solvents and to assess both qualitative and quantitative aspects of the extracts. The two extracts were evaluated for antibacterial and anti-biofilm activities using agar well diffusion assays against four bacterial isolates and two yeast isolates. Qualitative analysis identified the presence of alkaloids, flavonoids, tannins, saponins, and terpen
... Show MoreObjective: Matrix tablet approach is one of the delivery systems intended for poorly water-soluble drugs, like candesartan cilexetil (CC). CC is a class II drug used for the treatment of hypertension. Methods: Matrix tablets from (F1x to F18z) were prepared in the presence of β‑cyclodextrin. Matrix tablet formulation ensures control release of the drug and higher dissolution by β‑cyclodextrin. Fourier transform infrared spectroscopy (FTIR), and differential scanning calorimetry (DSC) were used to study compatibility. Results: The angle of repose determination showed good flow for most of the formulas, besides having good compressibility. Weight variation test for all formulas showed accepted value. Drug content measurement sho
... Show MoreFriction Stir Welding (FSW) is one of the most effective solid states joining process and has numerous potential applications in many industries. A FSW numerical tool, based on ANSYS F.E software, has been developed. The amount of the heat gone to the tool dictates the life of the tool and the capability of the tool to produce a good processed zone. Hence, understanding the heat transfer aspect of the friction stir welding is extremely important for improving the process. Many research works were carried out to simulate the friction stir welding using various softwares to determine the temperature distribution for a given set of welding conditions. The objective of this research is to develop a finite element sim
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