Kurdish language multifunctional morphemes indicate the different functional morphological, syntactical, and semantic tasks of the morphemes. The present study discusses the multifunctional task of the Morpheme Le in Kurdish Language. The Morpheme Le has marginally been included in other studies, yet up to the present times, there has not been a research inclusively dedicated to thoroughly discuss and clarify its multifunctional aspects. The present study is divided into two chapters: Chapter one discusses the theoretical aspect of chapter two that is entirely concerned with the practical aspect of the morpheme Le. The first part of chapter one sheds light on the morphological aspect of the morpheme while part two discusses the concept of multifunction in Kurdish language including its concepts, types and characteristics. Chapter two is concerned with the practical aspect of the morpheme. Part one of chapter two describes the morphemes’ morphological aspect and part two explains its syntactical aspects. The conclusion sums up the study most important findings and the number of the academic references referred. پوختەی توێژینەوەکە: توێژینەوەکە لەژێر ناونیشانی (فرەئەرکی مۆرفیمەکان لە زمانی کوردیدا، مۆرفیمی (لە) بەنموونە)یە. ئەو ئەرکانە دەخاتەڕوو کە مۆرفیمی (لە) دەیگێڕێت. ئەم کارە بۆ چەمکی فرەئەرکی لە زمانی کوردیدا تەرخانکراوە، یەکێک لە مۆرفیمە پڕئەرکەکان دەخاتەبەرباس، کە ئەویش مۆرفیمەکانی (لە)یە. مۆرفیمی (لە) لە سەرچاوەی جیاوازدا کەم و زۆر باسکراوە، بەڵام توێژینەوەیەکی تایبەتی سەربەخۆی لەسەر نەنووسراوە، نووسرابێتیش بە قووڵی نەچوونەتە بنج و بناوانی و بە تێروتەسەلی لێیان نەکۆڵیوەتەوە. لە هەندێ کاری زانستیدا باسکراوه، بەڵام کارەکە تەنها بۆ ئەو مۆرفیمە تەرخاننەکراوە، بەڵکو لە میانەی ئەو کارەدا، مۆرفیمی (لە)ش هاتۆتە بەرباسکردن. لەم توێژینەوەیەدا هەوڵدراوە، تا بکرێت باس لە هەموو لایەنەکانی مۆرفیمی (لە) بکرێت لە ڕووی وشەسازی و ڕستەسازی و تەنانەت لەڕووی واتاشەوە و ئەرکە جیاجیاکانی دیاریبکرێت. مۆرفیمی (لە) یەکێکە لە مۆرفیمە چالاکەکانی زمانی کوردی و لە زۆربەی ئاستەکانی زماندا ئەرکی پێسپێردراوە. گرنگیی ئەم توێژینەوە لەوەدایە، بە پوختی و تێروتەسەلی تیشک دەخاتەسەر ئەرکە جیاجیاکانی مۆرفیمی (لە) لەڕووی وشەسازی و ڕستەسازی ...ەوە،هتد. سنووری توێژینەوەکەش لە هەردوو ئاستی وشەسازی و ڕستەسازیدا ئەنجامدراوە، جارجاریش پەنجە بۆ لایەنی واتاییش بردراوە. لەم توێژینەوەیەدا ڕێبازی وەسفی شیکاری-ڕەخنەیی بەکارهاتووە و نموونەکان وەرگیراون و شیکردنەوەیان بۆ کراوە و لەهەر شوێنێکیش هەڵە و کەموکووڕی بەدیکرابێ، سەرنج و ڕەخنە لە بارەیانەوە تۆمارکراوە. توێژینەوەکە بۆ دوو بەش، دابەشکراوه:
This work evaluates the economic feasibility of various production scenarios for the Zubair reservoir in the Kifl oil field using cash flow and net present value (NPV) calculations. The Kifl field is an exploratory field that has not yet been developed or assessed economically. The first well was drilled in 1960, and three other wells were later drilled to assess the oil accumulation, so in this research, Different production scenarios were evaluated economically. These scenarios were proposed based on the reservoir model of the Zubair formation in the field. The research methodology used QUE$TOR software to estimate capital expenditures (CapEx) and operating expenditures (OpEx) based on field-level data, production prof
... Show MoreThis study examines the news values employed by regional news agencies in the selection and dissemination of news concerning Iraqi affairs. Content analysis was conducted on a purposive sample of 596 news articles sourced from official websites of news agencies, including Iraqi, Turkish, and Iranian agencies. The research aims to identify the underlying criteria used by these agencies in determining news suitability for publication.
Time represented a significant element in building any film story, despite its inability to express itself, but by employing the rest of the elements of the cinematic mediator language to express it. Time factor is present and manifested in all the details of the picture, and the more important is its presence in the event narration process. The narration totally depends on temporal structure in which it appears, which makes time a dominating element in the development of the narrative shapes and patterns. The narrative propositions have come to take new workings that time streams appeared that manipulate the time structure, reversing it, stopping it or making it fluctuate between the three levels of time, or repeating it or make
... Show MoreThe study aims to identify the uses and the impact of social networking applications and websites on stock markets and their role in defining the details of dealing with stock movement and trading. The study also aims to highlight the role of these networks by increasing confidence in stock markets and companies as well as encouraging and inciting young people to invest in these markets, the study belongs to the descriptive analytical approach, the study population consisted of all current and potential investors in the stock and financial markets in the United Arab Emirates. The study used a questionnaire that was distributed to a number of followers of social networking pages and websites that deal with trading
... Show MoreThe public budget is on the same time an art and a science .As an accountable science it seeks balance between public income and public expenditure for an accountable year. And as an accountable art it seeks to achieve economic balance by distributing equitable income in order to reach sustainable development .This is the optimal use of all natural and human resources to address scarcity of natural resources facing the increase need of human resources by spending on education, health, environment, housing, agriculture and industry to achieve social justice for the current generation and future generations. Since the first budget in Iraq on 1921 an accounting budget, is balancing the sections and items has been adopted and since the publi
... Show MoreThe performance of photovoltaic (PV) panel having staggered metal foam fins was examined experimentally in Baghdad, Iraq. Three staggered metal foam fin configurations attached to the backside of the PV panel were studied. The measured parameters were front and back surfaces temperature, open voltage and current circuits, maximum power, and PV efficiency. It was noted that the maximum electrical efficiency enhancement was 4.7% for staggered metal foam fins (case III) than the reference PV panel. The operating temperature of the cell was increased when the value of solar intensity was high. Thereby, the electrical efficiency was decreased. It was found that the metal foam fins decreased the PV temperature by 2-3 o
... Show MoreNative speakers of English from different parts of the world have different accents,but the differences of accents are mainly the result of differences in the sound of vowels and consonants . The actual use of all these sounds in combination leads the speaker to produce a number of segments which only appear on the production level and realized on the perceptual one . RP pronunciation represents the teachable variety in all Iraqi universities because it is the most acceptable and understandable accent all over the world and not only in South East London ..The structure of the English syllable in RP pronunciation is influenced by the appearance of certain allophones especially aspiration and glottalization which ch
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This study examines the impact of Digital Transformation (DT) on the Financial Reporting Quality (FRQ), taking into account the moderating role of the Trust Services Framework (TSF), in the context of rapid developments in the digital business environment and the resulting challenges and opportunities for accounting and financial systems. To achieve the study objectives, a descriptive–analytical approach was adopted, and a questionnaire was used as the primary data collection instrument. The study sample comprised 87 professionals working in accounting and financial functions. DT was measured through four dimensions: cloud computing, automation, data analytics, and systems integration. FRQ was assessed using the dimensions of accuracy and
... Show MorePurpose: This study's objective is to assess this relationship in the context of the banking industry in Iraq. The human resources management practices (HRMPs) Theoretical framework: in this study included recruiting and selection, training and development, performance appraisal, compensation and reward to testing relationship HRMPs. Design/methodology/approach: in this study; We analysed by used a quantitative approach, and 246 employees were selected as a sample and given a questionnaire. The SPSS software was used to examine the data that were obtained from the questionnaire. Findings: The study's findings revealed a variety of hypotheses and conclusions, including the following: competitive advantage (CA) is positively impacted by
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