Browse Iraqi academic journals and research papers

The audit committees are considered to be one of the most important committees because of the role they play in supervising and monitoring the process of formation of the financial statements and correction of the internal supervising system also strengthening the independency of the internal and external audit. Matters which increases the efficiency and integrity of the financial statements which reflects positively on competence of board of directors and then enhance the position of the company through increasing the trust of the users of the financial statement within the company. 

Therefore, this research deals with the evaluation of the performance of the audit committees in Iraqi banks according to the local rules and

  The value of culture in its interaction is composed and formulated according to compatible and incompatible roles which view the identity that adopts that formation although it is in most cases perceived and declared. The attraction and difference characteristic might be implied within subjective and procedural meaning through which it seeks to make the identity mobile subject to identity- shaping cultural causes implying the conflicts that take the shape and culture of real time. As for the end of the twentieth century and afterward where the concepts of hegemony, globalization, cultural invasion, colonial and imperial culture, all these causes made the cultural identity concept appear on the surface of the critical studies as a

With a descriptive and analytical approach, it discusses the concept of phenomenology as an approach to seeing the aesthetics of ugliness as one of the concepts associated with the aesthetic experience in contemporary art designs, as it is the result of communication between artistic production and the recipient, which leads to creating a state of aesthetic pleasure. A phenomenological method is used to uncover the aesthetics of ugly and to connect ugliness and beauty since ugliness in aesthetics incorporates beauty as a modern aesthetic vision from the phenomenological perspective. The study investigated aesthetics as a phenomenon of perception, sensory knowledge, and the aesthetic response to the production of designs in contemporary a

With the increasing rates of cancer worldwide, a great deal of scientific discourse is devoted to arguments and statements about cancer and its causes. Scientists from different fields try to seize any available chance to warn people of the risk of consuming and exposing to carcinogens that have, unfortunately, become essential parts of modern life. The present paper attempts to investigate the proximization strategy through which scientists construct carcinogen risk to enhance people’s preventive actions against these carcinogens. The paper targets the construction which depends on producing the conflict between the values of the people themselves and the contrasting values assigned to carcinogens. To achieve this aim, Cap’s (2

The present study examines critically the discursive representation of Arab immigrants in selected American news channels. To achieve the aim of this study, twenty news subtitles have been exacted from ABC and NBC channels. The selected news subtitles have been analyzed within van Dijk’s (2000) critical discourse analysis framework. Ten discourse categories have been examined to uncover the image of Arab immigrants in the American news channels. The image of Arab immigrants has been examined in terms of five ideological assumptions including "us vs. them", "ingroup vs. outgroup", "victims vs. agents", "positive self-presentation vs. negative other-presentation", and "threat vs. non-threat". Analysis of data reveals that Arab immig

The advent of UNHCR reports has given rise to the uniqueness of its distinctive way of image representation and using semiotic features. So, there are a lot of researches that have investigated UNHCR reports, but no research has examined images in UNHCR reports of displaced Iraqis from a multimodal discourse perspective. The present study suggests that the images are, like language, rich in many potential meanings and are governed by clearly visual grammar structures that can be employed to decode these multiple meanings. Seven images are examined in terms of their representational, interactional and compositional aspects. Depending on the results, this study concludes that the findings support the visual grammar theory and highlight the va

BN Rashid, Social Sciences, 2022

DBN Rashid, International Journal of English Linguistics, 2019 - Cited by 2

The main problem of the current study concentrates on applying critical discourse analysis to examine textual, discoursal and social features of reduplication in some selected English newspaper headlines. The main aim of the current study is to analyze the linguistic features of reduplication by adopting Fairclough's three-dimensional model (2001). This study sets forth the following hypotheses: (1) English headline – newspapers comprise various textual, discoursal and social features ;(2)the model of analysis is best suited for the current study.To achieve the aims and verify the hypotheses, a critical discourse analysis approach is used represented by Fairclough's socio-cultural approach (2001).The present study has examined the use of