Diversity of the aspects of analyzing a specific linguistic issue is considered to be a
familiar phenomenon in learning Arabic in which – at different levels- various linguistic
aspects and phases – sometimes – are involved in a linguistic issue . In this paper , the
problematic issues during linguistic analysis are taken into an account. The Holy Quran
interpretation books include many Quranic expressions which have a lot of meaning described
by different interpreters , from them this paper has selected only one expression ( = كفاتا
receptacle ) from the verse "Have we not made the earth a receptacle " ( Al- Mursalat verse 25
) , this paper believes that this expression is sufficient display the interpreters' views and
opinion which explain this expression in a variable unimaginable way . Understanding this
aspect emerges form the interpreter as he/she sees the context in which the meaning of an
expression appears . It is believed that any given text is determined by the interpreter's culture
and instinct . Thus , meaning may vary , as viewed by an interpreter or a group of interpreters
, and this shall consequently lead to diversity in interpretation . Understanding of meaning can
be differently comprehended due to different interpreters or different context. The aspect
which tackle the semantic side of ( كفات ) are six . These aspects have been morphologically and syntactically analyzer so as to determine the aspect meant by the Holy Quran itself . This
can be realized by extending the views related to its semantic side taking into consideration
the measure ( فعال ) which is characterized by its semantic diversity in Arabic expression and
their formation , i.e., (the sound /k/,/f/ and /t/) . Moreover , this paper shows the concise
semantic differences between ( كفات ) and its counterparts in the Holy Quran which have
secondary measurement which appear in the earth stretching verses such as (carpet ( , (بساط
tractable ( ذلول ) , bed ( فراش ) , floor ( قرار ), and cradle ( (مھاد- م
Abstract
The research aims to identify the nature of the relationship between the level of debt used and economic value added of companies listed on the Iraq Stock Exchange under the Contrast sizes of these companies , The research addressed the theoretical concepts associated with each of the debt financing , economic added value and Organization size With the use of financial techniques in the practical side to measure these variables, The research community Represent of the shareholding companies listed on the Iraq Stock Exchange with a choice of intentionally sample of 24 joint stock companies representing 
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