Аннотация

      В статье считается национально-культурная специфика и языковое изменчивость выражения заключений в художественном тексте. В настоящее время в изучении художественного текста существует множество взаимодополняющих подходов и концепций, которые способствуют лучшему пониманию его языковых и культурных аспектов. Художественный текст как «воспроизведение» и от

Coronavirus disease (Covid-19) has threatened human life, so it has become necessary to study this disease from many aspects. This study aims to identify the nature of the effect of interdependence between these countries and the impact of each other on each other by designating these countries as heads for the proposed graph and measuring the distance between them using the ultrametric spanning tree. In this paper, a network of countries in the Middle East is described using the tools of graph theory.

This study aimed to investigate the role of Big Data in forecasting corporate bankruptcy and that is through a field analysis in the Saudi business environment, to test that relationship. The study found: that Big Data is a recently used variable in the business context and has multiple accounting effects and benefits. Among the benefits is forecasting and disclosing corporate financial failures and bankruptcies, which is based on three main elements for reporting and disclosing that, these elements are the firms’ internal control system, the external auditing, and financial analysts' forecasts. The study recommends: Since the greatest risk of Big Data is the slow adaptation of accountants and auditors to these technologies, wh

The liver of marsh harrier grossly appeared as large, bi-lobed organ divided into left and right lobes, which are approximately equal in size and not divided into secondary lobes. Histologically, the liver of marsh harrier was found to contain numerous lobules which are not well defined by the connective tissue of the septa except that surrounded the portal triads. The parenchyma of liver composed of irregular branching cords of hepatocytes organized in double rows alternating with tortures path sinusoids which are lined with flattened endothelial cells and large, irregular outlined kupffer cells. Hepatic cords arranged in a radial pattern around the central vein of the liver lobule while in a subscapsular region they run parallel to the ca

This  research deals with the form of the physical identity which is concerned with the features and characteristics that distinguish the shape of the city from other existing cities and reveal its similarity with the self (itself) and objective difference with others.  Accordingly, these features must be sophisticated and variable resulting the shape of the city, while preserving the continuity of time, and eventually leads to the emergence of the whole shape. Physical identity is conceptually equivalent with the terms "personality" and "sense of place".  The research determined the criteria for evaluating the physical identity as follows:              

The response of the combustor’s liner to the air-flow that passes through it is the key reason for the combustion chambers noise, hence the instabilities of those chambers that decreases the mechanical efficiency of such sections, by increased its mechanical vibrations, which increases the failure rate created during originating of the cracks spreading by the shakes producing by the series of high-level frequencies. Accordingly, any work debating the impact of the context of liners in the combustion chamber can provide grasping for the combustion noise generated by the undesirable vibrations, and benefits the industrial firms to design an ideal production procedure which increases the lifespan of the combustor. The goal of this wo

The study aims to measure the impact of reporting on value creation on the earnings quality of the economic unit by presenting and discussing the conceptual aspects of the value creation process through multi-capital and the importance of reporting it in Iraqi private banks in addition to presenting and analyzing the concept of profit quality and its measurement models. Therefore, the checklist prepared for this purpose was used based on previous studies related to the subject in order to determine the level of reporting of the research sample banks by analyzing the content of the annual reports of those banks as well as adopting the Tobin's Q scale to measure the value of the economic unit and then using some statistical models to

Carbides or nitrides thin films present materials with good mechanical properties for industrial applications as they can be coatings at low temperatures serve temperature sensitive surfaces. In this work the effect of the C percentage on the mechanical properties represented by the Young modulus (E) of combinatorial magnetron sputtered TiC_x (34%x˂65%) has been studied. The structure of the produced films is TiC independent on the C concentration. The mechanical properties are increased with increasing the C concentration up to 50%, and then decreasing with further C % increasing. These results can be explained by considering the resultant residual stresses.

Abstract

    In order to enhance the efficiency of flat plate solar water collectors without changing in its original shape and with low additional cost, twisted strips are inserted inside its riser pipes. Three flat plate collectors are used for test. Family of twisted strips are inserted inside each collector risers with different twisted ratios (T_R=3,4,5). The collectors are connected in parallel mode (Z-Configuration) and are exposed to the same conditions (solar radiation and ambient temperature) .The experimental results show that, the highest heat transfer rate occurs at twisted ratio (3) .Consequently, for the same twisted ratio the daily efficiencies for the solar collector at d