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تأثير القدرة الإدارية في إستدامة الأرباح المحاسبية: بالتطبيق على عينة من شركات القطاع الصناعي المدرجة في سوق العراق للأوراق المالية

The research aims to measure the impact of managerial ability on income persistence for the industrial sector companies listed in the Iraqi Stock Exchange. The managers of these companies have managerial ability that may have an impact on achieving their objectives, setting their future policies and investing opportunities. Which may be reflected in many areas, including the level of profitability achieved and the possibility of continuity or sustainability? A model was used to measure managerial ability as well as a model to measure the income persistence in order to determine the relationship between them, The researchers found the absence of a statistically significant between managerial ability and the income persistence, which requires companies to attract executives with excellent managerial abilities Through the adoption of an appropriate mechanism in the field of recruitment, as well as strengthening the necessary procedures in the area of ​​ compensation and try to link the compensation to achieve the profits in a manner that motivates managers to maximize income and increase their Compensation and achieve the interests of the stakeholders.

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Publication Date
Sun Jan 02 2022
Journal Name
Journal Of The College Of Languages (jcl)
Dimension feminine in The Respectful Prostitute’s Jean- Paul Sartre and The Blind Prostitute’s Badr Shaker al-Sayyabe: La dimension féminine dans La P….respectueuse de Jean-Paul Sartre et La Prostituée Aveugle de Badr Shaker al-Sayyabe

      Jean-Paul Sartre and Badr Shakir al-Sayyabe are among the most prominent writers that critiqued the destructive role of capitalism and the patriarchal power system in the period of the Post-World War II crisis. Divided into three chapters, the present study examines two of the most eminent literary works in the history of the Western and Eastern societies in the fifties of the last decade: Jean Paul Sartre’s play : The Respectful Prostitute and Badr Shaker al-Sayyabe’s poem: The Blind Prostitute.

       Chapter one discusses the position of the prostitute in a patriarchal societies. Chapter two linguistically analy

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Publication Date
Sun Jun 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
The vision of Hebrew writers and critics of the future of the Jews in their writings at the end of the 19th century and the beginning of the twentieth c: דעותיהם של הסופרים והמבקרים העבריים על עתידם של היהודים לפי כתבותיהם בשלהי המאה ה-19 ובתחילת המאה ה-20

It is very known  how great is the  role of the Jewish writers in the system of the Zionist movement. The movement relied on writers and writers to carry out their programs, especially those pertaining to the creation of a "national homeland" for Jews. Most Jewish writers sang of  Palestine even though they were not born there.

    On such a  basis, we have followed closely the writings of writers, critics and others by the end of the nineteenth century and the beginning of the twentieth century. We found that these writings are based on one common question: What is the fate of the Jewish people?

    Most of these writings were accompanied by Theodor Herzl's proj

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Publication Date
Wed Dec 14 2022
Journal Name
Journal Of The College Of Languages (jcl)
Images of ruin in "Throne" and " Water stream" by Maysaloon Hadi and "War" by Glezio: A Compartive Study: Les images du débris dans "Le trône et le ruisseau " de Maysaloon Hadi et "La guerre" de Le Glézio (étude comparative)

Our research comes to shed light on Iraqi literature as literature that arose in special circumstances alongside foreign literature. Using comparative research methods, we chose to highlight two distinguished writers, who have their mark in the world of literature. The first is the Iraqi writer Maysaloun Hadi, who is considered an icon of Iraqi feminist literature, and the second is the French writer Le Clézieu, who won the Nobel in 2008. We will see through the research how the two authors expressed their views of modernity and urbanism. And how each of them separately portrayed the psychological and moral projections that formed the essence of man today. 

Résumé

Notre recherche abord un des points inc

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Publication Date
Thu Jan 02 2020
Journal Name
Journal Of The College Of Languages (jcl)
Principles of modeling a dictionary article in the «Dictionary of the Russian Folklore: lexicon epics» (M.A. Bobunova, A.T. Khro: Принципы моделирования словарной статьи В «словаре языка русского фольклора: Лексика былины» (М. А. Бобунова, А. Т. Хроленко)

The article describes the basic principles of modeling a dictionary article in the “Dictionary of the Language of Russian Folklore Lexicon epics” (M. A. Bobunova, A. T. Khrolenko). Among such principles are the principle of linguocentrism (representation of universal cognitions in strict observance of the traditions of lexicographic science), the principle of anthropocentrism (language learning as a means of human consciousness / subconsciousness), the principle of expansionism (attracting material from various knowledge bases), the principle of explanatory ("explanatory moment"), and fractal principle (synergistic potential of the presented material: nonlinearity and self-similarity; hierarchical organizati

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Publication Date
Sun Jun 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
The Exploitation of Carmen Valero Garces' Theory in the Criticism of Literary Texts: Saleh al-Jafari's Arabic Translation of "Rubbayat al-Khayyam" as a: کاربست نظریه¬ی کارمن والرو گارسس در نقد ترجمه¬ی ادبی (مورد مطالعه: تعریب صالح الجعفری از رباعیات خیام)

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

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Publication Date
Tue Jan 03 2023
Journal Name
College Of Islamic Sciences
Jurisprudence of the narratives Jurisprudence of the narratives of Mother of the Believers “Um Salmah: (may God bless her) agreed upon between Bukhari and Muslm in respect to fasting, Hajj” pilgrimage” and Sharia duration : The life of the mother of the believers, Umm Salamah, the jurisprudence of the narratives of Umm Salamah, agreed upon between Bukhari and Muslim

Abstract

This research’s goal is to  restore and to revive the jurisprudence of  Mother of Believers (Um alMuaamineen) “Um Salmah” "may God bless her", and to highlight her outstanding assimilation and understanding of religion and her conscious thought.  The current research is a comparative scientific theoretical study  represented in the comparison of  jurisprudence of “Um Salamah” with Hadiths  of  fasting  and pilgrimage rules as well as the duration  mentioned in jurisprudence  of  for doctrines( 4 schools of thought )to identify these hadiths with the inclusion and discussion of their evidence.

The current research included two topics: the first one is to identify and introduce

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Publication Date
Wed Jan 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
Difficulties and Problems in Teaching and Learning Spanish in Particular and Foreign Languages: Las Dificultades en la Enseñanzayel Aprendizaje de Español como Lengua Extranjera (ELE)en Particular ylas Lenguas Extranjeras en General: El Docente no Nativo

       This paper aims at providing the teaching staff members with the necessary skills so as to become capable of tackling various situations, and treating daily problems that face students learning Spanish as a Second Language.  This is made as an attempt to make teachers of foreign languages in general acquainted with modern trends of teaching with less complicated methods, specifically in teaching e earlier stages of foreign languages.

Abstracto:

      En el presente trabajo pretendemos dotar al docente no nativo de Lenguas extranjeras, con algunos de los métodos necesari

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of The College Of Languages (jcl)
An Analytical Study of Viewpoint in Parsi Pour's and Ar-Rikabi's Novels: The Dog and the Long Night and Alibaba's Sad Night as Examples: بررسی تحليلی زاویه¬ی دید در رمان¬های پارسی پور و الرکابی باتكيه بر رمان "سگ و زمستان بلند" و "ليل علی بابا الحزین"

It is noted in the title that the paper studies the viewpoint in the novel The Dog and the Long Night by the Iranian novelist Shahranoush Parsi Pour and in the novel Alibaba's Sad Night by the Iraqi novelist Abdulkhaliq Ar-Rikabi. Both are well known novelists, and about whose stories and novels many critical books, MA theses, and Ph.D. dissertations have been written. Also, some of their literary works have won prizes. Here, the researcher shed light on the concept of viewpoint, its types, and its importance in novels in general. This was done along with tackling the two viewpoints in both novels, where similarities and differences were identified. For this end, the researcher has adopted the analytic-descriptive appro

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Publication Date
Fri Jan 13 2023
Journal Name
Journal Of The Faculty Of Medicine Baghdad
the Immunohistochemical Study of Stathmin-1 as A Prognostic factor In Non-small cell lung carcinoma

Abstract   

 

Background

Stathmin1 (also known as metablastin) is a major microtubule-depolymerizing protein that involved in cell cycle progression and cell motility.

 Stathmin1 has been found to be up-regulated in some cancers and correlated with cell differentiation and proliferation.  

Stathmin1 is a major cytosolic phosphoprotein that regulates microtubule dynamics and is associated with malignant phenotypes in various cancers, including non-small cell lung cancer.

 

Objective

 To evaluate the role of Immunohistochemical expression of stathmin1 in non-small

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Publication Date
Tue Jun 01 2021
Journal Name
Journal Of The College Of Languages (jcl)
A comparative reading of the social and political satire in the works of Abu al-Fadl Zrui Nasrabad and Ahmad Rajab (The tadhk: خوانش تطبیقی طنز اجتماعی – سیاسی در آثار ابوالفضل زرویی نصرآباد و احمد رجب(مورد مطالعه: تذکرة المقامات زرویی و نصف كلمة احمد رجب)

           Satire is genre of the literary arts that has always been the source of human interest. Because  it is difficult to accept direct criticism, Satire appears as a literary tool in which vices, follies, abuses and shortcomings are held up to ridicule, with the intent of shaming individuals, corporations, government, or society itself into improvement. A satirical critic usually employs irony to attain this goal. Although satire is usually meant to be humorous, its greater purpose is often profitable social criticism, using wit to draw at

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