The study aims to investigate the relationship between the gender diversity of board director, the accounting conservatism and firm value in Iraqi firms. The sample was represented by 30 Iraqi firms listed on the Iraqi market over the period 2017. The research was based on the main hypothesis that gender diversity has a positive relationship with conservatism and firm value, that conservatism as an intermediate variable will enhance the positive relationship between gender diversity and firm value. The study reached results that support the research hypotheses. The appointment of females to the board helps improve the provision of conservative accounting information and avoids overstate when reporting earnings. Based on these res

This study aims to show the markers of the Arabic noun(genitive, nun nation articles,
vocative, definite article and predication). These markers distinguish the noun from other
parts of sentence. It alsoaims at showing why these markers are peculiar to nouns.

Özet

           Türkiye  türkçesinde ''Anlam bilimi (Semantik)'' tezin ana konusu ve dilin adlandırma ve sınıflandırma incelemesini ele alır. Türk dilbilimcilerine göre bu dilbilimlerin şubesine bir tanım sunar. Semantik, tarih bakımından başlanlangıcı, oluşunu ve geliştirmesini de inceleniyor.

        Bu konu ile ilgili yayınlanmış olan bazı tezlerin de alındı. Türk dilbilimcilerin görüşünu Mehmet Hengirmen, Konay Karaağaç, Sezai Güneş, Fuat Bozkurt ve Hüseyin Atay ve diğerlerdir.

        Bu tez anlam bilimi dalların özellikleri ve anlam değiştirmesi

زمانةوانة بونيادطةرة ئةمريكييةكان لة نيَوانى سالاَنى ( 1925 – 1945 ) بةتيَثةرِبووكات تيؤرى ( فؤنيم)يان ضةسثاند ،بةم جؤرة  زمانةوانةكان ئاراستةى كاريان بةرةو مؤرفؤلؤذى طؤرِى بؤية ماوةى نيَوان سالاَنى ( 1940 –1960 ) ليَكؤلَينةوةى مؤرفؤلؤذى بووة خالَى بنةرِةتى (1 ) . جيَى ئاماذةية كة ئةو كةم و كورتيانةى كة لة ثيَناسةى وشةدا دةركةوت هؤكاريَكى سةرةكى بوون بؤ ئةوةى بةدواى جيَطرةوةيةك بطةرِيَن ، كة ئةويش ضةمكى مؤرفيم بو

Abstract of the research:

     This research sheds light on an important phenomenon in our Arabic language, which is linguistic sediments, and by which we mean a group of vocabulary that falls out of use and that native speakers no longer use it, and at the same time it happens that few individuals preserve the phenomenon and use it in their lives, and it is one of the most important phenomena that  It should be undertaken and studied by researchers;  Because it is at the heart of our huge linguistic heritage, as colloquial Arabic dialects retain a lot of linguistic sediments, and we usually find them at all levels of language: phonetic, banking, grammatical and semantic.  In the

RESUMEN:

 Pretendemos hacer con este trabajo un breve recorrido sobre lo que han dicho algunos gramáticos de las construcciones condicionales, a la par señalaremos los criterios que los mismos establecen y siguen para diferenciar entre distintos tipos de estructuras condicionales o entre las construcciones que ellos entienden o consideran como tales y las que no, atendiendo fundamentalmente a dos criterios; formal y semántico-pragmático. El presente trabajo tiene como objetivo la clasificación y la descripción de las construcciones condicionales, demostrando que no todas las condicionales son hipotéticas ni todas las hipotéticas son condicionales.

Abstract

We intend to make this work

L'ouverture des frontières et la mondialisation des échanges,comme les projets de l'intégration font de la connaissance de langue un enjeu essentiel ,professionnel et culturel,pour le citoyen de demain.

L'Irak est un pays Anglophone où domine l'anglais,le français est considérée comme deuxième langue étrangère en Irak.

Notre mini-mémoire se compose de deux parties.Dans la première partie nous essayons d'examiner la place du français en Irak qui nous dirige à savoir pourquoi on apprend le français en Irak et qui l'apprend?Est –ce qu'il y a une coopération française?

Dans la deuxième partie nous examinons les problèmes du français en Ir

Ser y Estar

The rate of gas induction was measured in gas-inducing type mechanically agitated contactors provided with two impellers. A reactor of 0.5 m i.d. was used with a working capacity of 60 liters of liquid. Tap water was used as the liquid phase, and air was used as the gas phase. The bioreactor mixing system consists of two equal diameter stirrers; the top impeller is shrouded-disk/curved-blade turbine with six evacuated bending blades, while the bottom impeller was disk turbine. The impeller speed was varied in the range of 50 to 800 rpm. The ratio of impeller diameter to tank diameter (D/T) and the submergence (S) of upper impeller from the top were varied. The effects of clearance of lower impeller from the tank bottom (C₂) an

Abstract

This study aims at clarifying the current performance appraisal system in government units and the extent to which they contribute to the development of the performance of these units by evaluating and measuring the performance of these units on an ongoing basis to subject their services to an assessment and measurement process in order to improve the efficiency of these units to reach their objectives efficiently and effectively. (Iraqi hospitals) by trying to determine the possibility of the government accounting system in the process of evaluating performance, through the comparison of financial performance for successive years and different hospitals using the financial and non-financial model of the evaluati