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jcopolicy-445
International and regional alliances polarization.. Case study IRAQ
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Abstract Iraq has an important place in the regional and international balance, and the competition among countries has increased in rapprochement with Iraq, not only for its geography or its privileged location, but because it has many other components that make regional and international countries want to strengthen their relations with it (Regional and international powers). In addition to that, Iraq has become increasingly important for these international and regional powers after its victory over the terrorist organization (ISIS), which proved an important fact that Iraq represents the most important pillars in the international balance.

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Publication Date
Thu Mar 21 2019
Journal Name
Journal Of The College Of Languages (jcl)
LAS TENDENCIAS MODERNAS EN LA CRÍTICA LITERARIA: EL ESTRUCTURALISMO Y EL FORMALISMO EN LA INTERPRE TACIÓN DE TEXTOS LITERARIOS RECENT TRENDS IN LITERARY CRITICISM: THE STRUCTURAL AND FORMALISM IN THE INTERPRETATION OF LITERARY TEXTS
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El estudio se clasifica dentro los estudios teóricos sobre literatura que se ocupa del estudio de los métodos de la crítica literaria: El Estructralismo literario francés y el Formalismo ruso del siglo XX que se utilizan en la interpretación literaría. Las dos corrientes literarias estudian la literatura como ciencia que busca aplicar un método científico al estudio de la literatura. Dicho estudio trata de exponer las teorías críticas que surgen en el debate de la interpretación de los textos literarios como el de Susan Sontag, Ricoeur Paul y Mijail Bajitin, etc. Además se incluye algunos ejemplos implican el análisis estructuralista y formalista como Kafka y la tragedia Judía. y Sur Racine.

ABSTRACT:

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Publication Date
Mon May 17 2021
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
The Effect of Exercises with a Proposed Device to Improving Some Bio-Kinematic Variables and the Performance of the Arab Round off Skill on Floor Movement Mat Device of the Artistic Gymnastics for Women
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The importance of the research lies in preparing exercises using a proposed device to learn the skill of thehuman wheel on a machine rug of ground movements of the artistic gymnastics. As for the research problem:Through the presence of the two researchers as teachers and observers of this sport in the gymnastics hall,they noticed that there is difficulty in the students’ performance of the skill of the round off on the machineof the mat of ground movements, according to the researchers’ opinion, the reason for this is that skillsare taught with the limited availability of assistive devices, as well as the lack of use of these devices inexercises according to biomechanical variables, although they facilitate the learning process

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Publication Date
Sun Dec 20 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Importance of obligation to the rules of professional conduct and its impact on tax revenues: An applied research in a sample of companies registered at the Department of the Public Authority for corporate taxes
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The researcher  tried to show the importance of obligation with the rules of professional conduct set by the Association of Accountants and Auditors of Iraqis when expressing an opinion the financial statements submitted tax administration and enhance the confidence of these lists, and adopted in the tax settling accounts process and its impact on tax revenues, and touched a researcher at the theoretical side of the search to the problem of research and of my Is there a trace of non- not to obligation by the rules of professional conduct in Iraq affect the tax revenue with the rules of professional conduct in tax revenue for companies research sample, the research aims to study the rules of professional conduct set by the Associatio

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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Xi’an Shiyou University, Natural Science Edition
The effect of an electronic device designed to measure the degree of bending of the knee angle in developing the skill of catch and Clearance the high ball for football goalkeepers under (15 years)
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The development taking place on the sports field at the general level and in the game of football at the private level, being the most popular game in the world, has reached very advanced stages. The use of modern aids and technology has contributed greatly to this development from the collective and individual aspects, as the goalkeeper is the most important position in the team, the use of devices gave objective readings about the goalkeeper’s ability in terms of skill and physical aspects, as the importance of the research lies in designing an electronic device to measure the degree of bending of the knee angle because of its great importance in developing the skill of catching and dimensions of the high ball for football goalkeepers.

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Publication Date
Mon Jun 28 2021
Journal Name
Journal Of The College Of Education For Women
The Sources of Organizational Power Prevailing among Academic Leaders at University of Tabuk and its Relationship to Institutional Creativity from the Viewpoint of Faculty Members: شروق بنت عبد الخالق الأسمري , علي بن حسن القرني
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This study aims to examine the sources of organizational power prevailing among the academic leaders at the University of Tabuk from the faculty members’ viewpoint. The purposes behind such an aim are: to reveal the level of administrative and technical institutional creativity, the nature of the relationship between the reality of organizational power and the level of institutional creativity, and to disclose statistically the significant differences between the averages of faculty members’ responses attributed to the demographic variables (gender,  years of experience, academic degree). The study used the descriptive approach, both survey and correlational. A questionnaire was used to collect data from a simple random sample o

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of The College Of Languages (jcl)
El porqué de la confusión entre el pretérito indefinido y el imperfecto en la lengua española para alumnos de Irak The reason of confusion between past perfect and imperfect in Spanish for Iraqi students
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Las diferencias entre el pretérito perfecto simple y el imperfecto son uno de los temas más complejos de la lengua española, no sólo para el estudiante, sino para el profesor, puesto que sistematizar los casos y hacerlos fácilmente comprensibles al alumno es tarea difícil. Los profesores de lengua, cuyas investigaciones han dado lugar a una serie de teorías y de corrientes metodológicas y didácticas que permiten enfocar la enseñanza de una lengua extranjera de manera muy distinta a como se hacía tradicionalmente. Vamos a repasar muy brevemente cuáles son estas teorías.

En primer lugar es necesario señalar en qué consiste el aprendizaje de una segunda lengua:

"El aprendizaje de una segunda lengua (L2) es el

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Publication Date
Tue Jun 01 2021
Journal Name
الدراسات اللغوية والترجمية
Lexico ӓsemantic groupings of words in lexical language subsystem
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Words in a language do not exist in isolation but in close connection with each other ,teaming up in one way or another known to the Russian semasiology M. M. Pokrovsky , one of the first to realize the systematic nature of the lexicon, wrote about the second half of the nineteenth century : „the Words and their meanings do not live separate from each other life, but are joined together in our minds), regardless of our consciousness to different groups , and the basis for grouping is the similarity or direct contrast in the main value.

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Detecting Textual Propaganda Using Machine Learning Techniques
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Social Networking has dominated the whole world by providing a platform of information dissemination. Usually people share information without knowing its truthfulness. Nowadays Social Networks are used for gaining influence in many fields like in elections, advertisements etc. It is not surprising that social media has become a weapon for manipulating sentiments by spreading disinformation.  Propaganda is one of the systematic and deliberate attempts used for influencing people for the political, religious gains. In this research paper, efforts were made to classify Propagandist text from Non-Propagandist text using supervised machine learning algorithms. Data was collected from the news sources from July 2018-August 2018. After annota

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Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Adapting IFRS 15 on Auditing Procedures for Auditors in Iraqi Environment
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The purpose of the International Financial Reporting Standard (IFRS 15) is to determine the basis for reporting useful information to the users of financial reports on the nature, amount, timing and uncertainty about revenues and cash flows arising from a contract with a customer. It is based on specific conditions for recognizing revenue from the contract. When the two parties to the contract or one of them fulfil the performance obligations, specifically after the customer has the ability to exercise control over the product or service that is the subject of the contract. As a result of the failure of the revenue reporting requirements in the Iraqi environment to provide adequate and honestly representative information on the o

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
A Proposed Audit Program for Lease Contracts in Insurance Companies Applying (IFRS16)
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Abstract:

                 The research aims to clarify the impact of adopting the IFRS16 financial reporting standard on lease contracts in insurance companies on audit procedures. The change in the classification of lease contracts in the case of adopting the IFRS16 financial reporting standard necessarily requires audit procedures that are compatible with this change. A proposed audit program was prepared, guided by international auditing standards, based on the study of the client's environment and analysis of external and internal risks in the light of financial and non-financial indicators. The researchers reached a set of concl

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