The research aims to determine the effectiveness of auditing in light of the relationship between the governance of investment policy and the cost of debt in companies listed on the Iraqi Stock Exchange. The problem of the research is to raise the question about the effect of the governance of investment policy and the cost of debt on the effectiveness of auditing and auditors. During the research, the most important of them were: the existence of an impact relationship on the effectiveness of auditing through the relationship between the governance of investment policy and the cost of debt. The companies listed in the Iraqi Stock Exchange lack an effective proposed guide or framework dealing with the governance of investment policy desp

Research in the field of English language as a foreign language (EFL) has been consistently highlighted the need for communicative competence skills among students. Accompanied by the validated positive impact of technologies on students’ skills’, this study aims to explore the strategies used by EFL students in enhancing their communicative competence using digital platforms and identify the factors of developing communicative competence using digital platforms (linguistic factors, environmental factors, psychological factors, and university-related factors). The mixed-method research design was utilized to obtain data from Iraqi undergraduate EFL students. The study was conducted in the Iraqi University in Baghdad Iraq. EFL undergradu

Motivation is one of the most important factors that influence students learning and has a great effect on their success and achievement. For this reason, in this paper, the researcher is going to investigate the motivational teaching strategies used by EFL Iraqi school teachers. To achieve the aim of the study, the researcher adapted a questionnaire with some changes and modification’s. This questionnaire with five point scale (always, often, sometimes, rarely and never). To achieve face validity, the questionnaire items are given to a jury of experts. Alpha Cronbach formula is used to achieve the questionnaire reliability. After that, the questionnaire was applied on a sample of 38 teachers during the academic year 2019-2020. Th

There is a mutual relationship between the form of a text and its meaning so as separating these two or devaluating the role of one of them leads to the absence of the value therein. Thus, a translation is important as to how it relates the details of a text. That is, the text has special features which go beyond form, and these set out its distinctiveness. Here, we tackle Saleh al-Jafari's Arabic translation of  "Rubbayat al-Khayyam" of Naysapour descriptively and analytically by depending on extracts from the original text. This translation is evaluated on the basis of Spanish critic Maria Carmen Valero Garces. Herein, we discuss the effectiveness of this theory in the criticism of literary texts. It has been concluded that al-Jaf

The phenomenon of negative behavior has studied as a social and psychological phenomenon that effect on the performance and life of workers inside and outside the organization. The adoption of this phenomenon is studied in terms of the role of the internal environment of the organization in addressing this behavior, being the variables belong to the field of organizational behavior to see the results of those variables on the Iraqi organizations, since the specificities of it differ from the rest of the Arab and foreign environments. Therefore, this study focused on testing the relationship of the internal environment of the organization and its role in addressing the negative behavior of the workers.

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Literary works include, for the most part, text thresholds, which are the first entry into reading them and understanding their connotations, and (literary works) vary according to text thresholds, some of which are limited to the title and on the cover page only, and others, in addition to these two thresholds, are based on the dedication threshold too, and others ...

This study takes the story of "Mamo Zain" of the poet Ahmed Al-Khani and his translator Sheikh Muhammad Ramadan Al-Bouti as the field of study, as it is a unique literary work, which included a number of textual thresholds which supported each other and cooperated with the content of the work.

The threshold of dedication in the story of "Mamo Zain" was a spee

Abstract

Indeed, being busy with the understanding of religion is the best sort of worship that the almighty God has given each period of time a number of scholars and wise men. They receive what has been passed down to them from their great ancestors, and those who are willing to learn will learn, their students preserve their knowledge through teaching and writing. Thus, the scholars were pioneers in this field due to the value and importance of their knowledge. They have strived in learning, explaining, and writing new subjects.

One of those scholars is sheikh (Abdulrahman Al-Penjweni) who passed away 1319 AH in one of the villages of the city of Sulaimani in Iraq. He was one of the wisest scholars, a br

Abstract The aim of the current research is to identify the time perspective and the quality of academic life of Baghdad University students. The research also aims to identify the relationship between the time perspective and the academic quality of Baghdad University students and the extent to which the time perspective dimension of academic quality contributes to the identification of the difference between the time perspectives in terms of gender. Finally, the research aims to identify if there is a significant difference in the quality of academic life between males and females. The scales were applied to a number of (434) university male and female student. A one-sample t-test, a two-sample t-test, the analysis of the variation, the P

The current research aims to train students to take benefit of their studies to analyze and taste the artistic works as one of the most important components of the academic structure for students specializing in visual arts; then to activate this during training them the methods of teaching. Consequently, the capabilities of mind maps were employed as a tool that would be through freeing each student to analyze a model of artistic work and think about his analytical principles according to what he knows. Then, a start-up with a new stage revolves around the possibility of transforming this analysis into a teaching style by thinking about how the student would do. The same person who undertook the technical analysis should offer this work