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التكليف الضريبي لحقوق المؤلف في ضوء احكام قانون ضريبة الدخل العراقي رقم 113 لسنة 2007
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Publication Date
Sun Dec 18 2022
Journal Name
Journal Of The College Of Languages (jcl)
The Challenges of Translation from Persian to Arabic In Light of the Equivalence Theory of Mona Baker; Equivalence at the Word Level
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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

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Integration between Lean Production and sustainable value chain in light of the trend towards a sustainable circular economy
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In a resource-limited world, there is an urgent need to develop new economic models, from the traditional unsustainable industrial model of product consumption and disposal, to a new model based on the concepts of sustainability in its comprehensive sense, the so-called circular economy, using fewer resources in manufacturing processes and changing practices in product disposal to waste, by removing its use, recycling and manufacturing to start another manufacturing process. In an era of intense competition in domestic and global markets, the importance of the circular economy is highlighted in its ability to strengthen the competitiveness of enterprises in those markets, by reducing the cost and increasing the quality of the pro

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of digital finance in improving and enhancing financial inclusion: An applied research in the Iraqi banking system
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The research seeks to highlight the importance of digital finance in banking by providing financial and banking services and its role in improving the access of financial services to customers at the farthest possible point by using modern technology to finance their needs by granting them cash credits through electronic payment tools to facilitate them and shorten time and effort as well as Low cost, and this cannot be achieved without concerted efforts and the provision of basic infrastructure that includes connecting the Internet to all targeted areas, whether cities or rural areas, as well as distributing the largest possible number of ATMs and sending specialized teams to those areas that develop in customers the culture of digital

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Publication Date
Wed Sep 28 2022
Journal Name
Journal Of The College Of Education For Women
The Level of Aligning Scientific Research in Omani Universities with the Era of the Fourth Industrial Revolution in the Light of Oman’s 2040 vision and the Ways of its Development
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The current research aims to reveal the reality of coping the scientific research in Omani universities in the Sultanate of Oman with the requirements of the Fourth Industrial Revolution in the light of Oman’s 2040 vision. It also aims derive some suggestions to develop the scientific research in these institutions. The study has adopted a qualitative approach in which interviews were conducted. The sample consisted of (16) leaders of governmental and private higher education institutions, as well as, some experts in the field of Fourth Industrial Revolution. The theoretical significance of the study is represented by its response to Oman’s vison in 2040. It is further in line with the previous international reports and educational s

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Publication Date
Sun Oct 02 2011
Journal Name
Journal Of Educational And Psychological Researches
( الثقافة التنظيمية لرؤساء الأقسام العلمية في جامعة بغداد في ضوء معايير ادارة الجودة الشاملة من وجهة نظر التدريسيين)
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هدف البحث الى تعرف :

1- مستوى الثقافة التنظيمية لرؤساء الأقسام العلمية في كليات جامعة بغداد.

2- الأهمية النسبية لأبعاد الثقافة التنظيمية لرؤساء الاقسام العلمية  في كليات جامعة بغداد.

بلغت العينة (380) تدريسي وتدريسية من الأقسام العلمية في كليات جامعة بغداد المتمثلة بـ (كلية الهندسة، كلية العلوم، كلية الإعلام، وكلية التربية للبنات)، اعتمدت الاستبانة أداة لتحقيق أه

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Publication Date
Thu Feb 24 2022
Journal Name
Journal Of Educational And Psychological Researches
Analytical Study of the Content of Social and National Studies Textbooks of the Middle Stage in Kingdom of Saudi Arabia in the Light of the Values of Social Peace
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This study aimed to reveal the extent to which the values of social peace are included in the content of social and national studies textbooks of the middle stage in kingdom of Saudi Arabia. To achieve this goal, the researcher used the descriptive analytical approach. The study sample consisted of all developed social and national studies textbooks of the middle stage in kingdom of Saudi Arabia in first and second semester of student books in edition of 1439-1440. The study tool was the analysis card. The study reached the following results: 1-The content of social and national studies textbooks of the middle stage in kingdom of Saudi Arabia as a whole included (38) social peace values of total (40) values, corresponding to the inclusio

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Publication Date
Sun Jan 03 2021
Journal Name
مجلة كلية التراث الجامعة
قياس وتحليل الاستدامة المالية للاقتصاد العراقي للمدة ٢٠٠٤-٢٠١٨
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ان تحليل السلاسل الزمنية من المواضـيع الهامة في تفسير الظـواهر التي تحدث خلال فترة زمنية معينة ان الهدف من هذا لتحليل هو الحصـول على وصف وبنـاء أنموذج مناسب من اجل اعطاء صورة مستقبلية واضحة للسلاسل الزمنية المدروسة وان السلاسل الزمنية اهم الادوات المستخدمة في بناء وتقدير والتنبؤ بالظواهر المختلفة وان الاستدامة المالية هي الحالة التي تكون فيها الدولة قادرة على الوفاء بالتزاماتها الحالية والمستقبلية من غير

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Publication Date
Thu Jan 12 2023
Journal Name
مجلة السياسية والدولية /
Iraq’s Societal Security after 2003: Challenges and Countering Strategies
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Societal security is regarded as a basic need for human society through which the stability, progress and prosperity of the nation is measured. It is the guarantor of the safety of individuals and groups from various internal and external dangers, based on the protection of the three pillars: the individual, the family, and society. For decades, Iraq has witnessed the phenomenon of political instability, represented by its entry into several wars, starting with the 1948 war, leading up to the American war on Iraq in 2003. Then, those wars were followed by an era in which corruption and terrorism spread, and this, in turn, led to the fragmentation of the national will and the division of Iraqi public opinion regarding many regional and inte

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Publication Date
Thu Oct 01 2015
Journal Name
Al–bahith Al–a'alami
The Mental Image of the Iraqi Policeman in the Anbar Province
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The study of images in the cognitive field receives considerable attention by researchers, whether in the field of media and public relations or in other humanities. Due to the great importance in shaping trends of public opinion, especially trends that individuals and the behaviors of people, institutions or ideas are determined by forming images that they hold in their minds towards these persons or institutions. Modern enterprises have realized, whether they are governmental ministries and official departments or non-governmental organizations as civil society organizations, the importance of studying the dominant image in the minds of the masses and make decisions and draw plans to configure this image as these institutions wishes.&n

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Publication Date
Sun Mar 20 2016
Journal Name
Al-academy
Initial evaluation to the performance of the Iraqi actors playing The role of ( Mackbeth ): مظـفر كاظم محـمد
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From 1979 to 1999 several theatricl groups had produced (Mackbeth) by shakespear which were directed by different director and the role being played by different actors. So the questions are: How did those a Iraqi actors approach that character by their performance? Did they interpret the character Truelly as the poet wanted to be. The researcher aims to find out the true performance by the actor who impersonate (mackbeth) as a wicked personality, who had un rational ambition. The researcher also aims to expose the style of acting fallowed by the Iraqi actors in that play. In chapter of review of literature, The researcher discusses the weaning and procedure of the actor performance which include characterization and transformation. He a

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