transformations and successive crises the world has witnessed, which have led to ambiguity in the global scene and difficulty in predicting its future trajectories. The COVID-19 pandemic represented a pivotal event that reshaped the balance of international power, revealed the fragility of economic, political, and social structures in many countries, and cast its shadow over the system of international cooperation and global governance mechanisms. In light of these developments, the international system no longer operates according to the traditional rules and patterns that prevailed before the pandemic. Instead, it has entered a new phase characterized by instability, growing geopolitical competition, and shifting centers of power and infl

              Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two re

Academic writing is a key skill for success in academic life, particularly for graduate students of a foreign language. The importance of writing to academic culture, practice, and knowledge building has led to a great deal of research in many fields, including rhetoric and composition, linguistics, applied linguistics, and English for Academic Purposes (EAP). Often, studies and research investigating academic writing are motivated by the need to inform the learning of writing to native and non-native English-speaking students, through both descriptions of professional academic writing as well as through comparisons of novice writer (native and non-native Englishspeaking) and expert production. However, while learning about academic writing

Abstract

Objective of this research focused on testing the impact of internal corporate governance instruments in the management of working capital and the reflection of each of them on the Firm performance. For this purpose, four main hypotheses was formulated, the first, pointed out its results to a significant effect for each of corporate major shareholders ownership and Board of Directors size on the net working capital and their association with a positive relation.  The second, explained a significant effect of net working capital on the economic value added, and their link inverse relationship, while the third, explored a significant effect for each of the corporate major shareholders ownershi

This study analyzes the stylistic features of euphemisms in feminist discourse, based on material from the contemporary Russian press of the period (2015–2025). The central issue lies in how the linguistic devices used to soften the harshness and confrontation in discourse contribute to shaping a distinct feminine communicative style within media discourse, where the context necessitates combining the expression of the author\\'s position with maintaining a harmonious interaction with the wider audience. This study aims to uncover and classify the stylistic mechanisms of euphemism at the lexical-grammatical, syntactic, and pragmatic levels, as well as to determine its role in constructing gendered linguistic behavior. The research finding

يسهم التدريب الرياضى بصفه عامه فى  الانشطه الرياضيه المختلفه وفى الكرة الطائره بشكل بصفه خاصه اسهاما بارزا لتحقيق المستويات المتقدمه ويهدف البحث الى اعداد منهجين تجريبين للتدريب الكروس فت  باسلوبي الاتجاه الموحد والمتعددوقد اجري البحث على عينه قوامها (12)لاعبا شابا من نادي الصناعه الرياضى ولقد قسموا الى مجموعتين متساويتن اذ تم تطبيق المجموعه الاولى باسلوب الاتجاه الموحد والمجموعه الثانيه باسلوب ا

أن أهمية البحث تكمن في أعداد منهج تعليمي مقترح وفق أنموذج بايبي وتعلم مهارتي الاعداد وأستقبال الارسال بالكرة الطائرة للطالبات وتكمن أهمية أنموذج بايبي بالمساعدة على توظيف المعلومات في المواقف المختلفة،وان مشكلة البحث جاءت بعد أطلاع الباحثات على الدراسات والمصادر السابقة لاحظت بأن هناك ضعف في الاداء المهاري في مهارتي الاعداد وأستقبال الارسال بالكرة الطائرة من قبل الطالبات لذلك أرتأت الباحثات الى التع