For many years, reading rate as word correct per minute (WCPM) has been investigated by many researchers as an indicator of learners’ level of oral reading speed, accuracy, and comprehension. The aim of the study is to predict the levels of WCPM using three machine learning algorithms which are Ensemble Classifier (EC), Decision Tree (DT), and K- Nearest Neighbor (KNN). The data of this study were collected from 100 Kurdish EFL students in the 2^nd-year, English language department, at the University of Duhok in 2021. The outcomes showed that the ensemble classifier (EC) obtained the highest accuracy of testing results with a value of 94%. Also, EC recorded the highest precision, recall, and F1 scores with values of 0.92 for

This research seeks to clarify the regulatory and educational role of the regulatory and educational institutions in reducing the phenomenon of financial and administrative corruption as a dangerous phenomenon of the communities, as it touched search kinds of financial and administrative corruption and the causes and effects, as well as to the role of educational institutions in reducing this phenomenon, and finally between experiments some SAIs and accounting Arab and foreign countries on how to reduce the phenomenon of financial and administrative corruption.The research aims to several targets which shed light on the role of educational and supervisory institutions in reducing corruption, a statement origins and evolution of and justi

Abstract

The economic and financial crises in the world economy series led to increased awareness of the importance of the internal control system, because it is one of the main pillars of any economic unit, as it works to verify the application of policies, regulations and laws and verification of asset protection from theft and embezzlement procedures, it is also working on trust accounting information imparted through the validation of accounting information, analyze and detect the misleading.

The existence the internal control system a factor in many of the accounting practices that limit the ability of the administration to produce misleading financial reporting

The

The importance of the accounting profession in creating data and accounting information for economic resources and their sources and changes therein , through the effectiveness of this information and the degree of suitability and providing accurate and timely manner and in a form that makes it able to rationalize decisions and performance reporting , and there are several elements and behaviors control how the effectiveness of these reports and these behaviors work ethic that govern the work of management accountant when preparing performance reports , which are the ethics of the work of professional control principles and rules of accounting , legal, such as objectivity and reliability , neutrality and timeliness that must be a

Abstract

The study seeks to use one of the techniques (Data mining) a (Logic regression) on the inherited risk through the use of style financial ratios technical analysis and then apply for financial fraud indicators,Since higher scandals exposed companies and the failure of the audit process has shocked the community and affected the integrity of the auditor and the reason is financial fraud practiced by the companies and not to the discovery of the fraud by the auditor, and this fraud involves intentional act aimed to achieve personal and harm the interests of to others, and doing (administration, staff) we can say that all frauds carried out through the presence of the motives and factors that help th

Students' passive listening to their teacher's reading is one of main
reasons behindtheir weakness in the reading skill which in its turn may
hinderachieving the in desired objectives.
When exploiting critical thinking, which will lead to deeper
understanding of the intellectual content, in learning and accurate and
correct students' outcomes.
Active listening allows paying attention to the speaker, asking him,
arguing with him, judging what he says, and making decision on what
he says. For this reason, the researcher felt the need for preforming a
study to identify the effect of critical listening on developing students'
critical thinking at reading in the Kurdish language department.
The researcher has

Iran Regional and Foreign Security Policies Gulf. The long history of regional and other conflicts which their severity increased because of appearance of modern states and cultural and lingual ancient differences resulted in deep feeling of doubt and suspicion between Iran and its Arab neighbors .Meanwhile the two sides have several interests common points , the moist important is the strategic and commercial interests . The fears and objective procedures based on the continuing evaluation of Iran abilities and needs direct security policies in internal and foreign affairs concerning the world in Gulf specially.

This article discusses some linguistic problems that arise when translating the Holy Quran from Arabic to Russian. We analyze lexical, syntactic and semantic problems and support them with Examples of verses from the Qur'an, since the Qur'an is the word of Allah. It contains prayers and instructions full of both literal representations and figurative comparisons. The identification of linguistic and rhetorical features challenges translators of the Holy Qur'an, especially when translating such literary devices as metaphor, assonance, epithet, irony, repetition, polysemy, metonymy, comparisons, synonymy and homonymy. The article analyzes: metaphor, metonymy, ellipsis, polysemy.

Began the process of re-engineering processes in the private sector as a way to assist organizations in re-thinking how to run the business in order to improve production processes and reduce operational cost, to get to compete on a global level. That was a major restructuring by further evolution in the use of technology to support innovative operations.

 Entered the technology in all areas of life and different regulations, This led to use as a change in all aspects The companies achieved success and progress today through the use of resources so as to ensure the wishes of the customers and their needs, and the requirements of the market primarily, Which is reflected on the basis of building strate

This dissertation studies the application of equivalence theory developed by Mona Baker in translating Persian to Arabic. Among various translation methodologies, Mona Baker’s bottom-up equivalency approach is unique in several ways. Baker’s translation approach is a multistep process. It starts with studying the smallest linguistic unit, “the word”, and then evolves above the level of words leading to the translation of the entire text. Equivalence at the word level, i.e., word for word method, is the core point of Baker’s approach.

This study evaluates the use of Baker’s approach in translation from Persian to Arabic, mainly because finding the correct equivalence is a major challenge in this translation. Additionall