Signification with its different aspects constitutes various aesthetic pictures for human and nature creations over different periods of time. It was a focal around which logical thinking loops on the interpretation level of the signification movement according to its structural context expresses its hidden entities with which a human being deals according to two symmetrical levels while interpreting to attain meaning. Sense was the first passing window for the picture of signification which thought deals with. While trying to decode it and because art in general and theatre in particular are considered as the basis of creating signification through its visual and aural elements, so it was necessary to consider one of the elements of cre

Abstract The study aims to clarify the value of auditing economic units and how it can be measured, which is one of the most important challenges to matching the Value Relevance of Accounting Information. The problem of the study was identified with questions that revolve around the extent to which it is possible to measure the value of auditing in Iraqi economic units and the extent to which the value of auditing affects the adequacy of accounting information. Through reviewing the studies discussing this topic, it was found that auditing can provide value through the performance of the auditor and adding value to the economic unit subject to audit. The study recommended the need to study the situational factors of auditing, whether exter

This research addresses the necessity due to the scarcity of historical studies in the field of sports, especially those indicating the activities and achievements of Arab countries in the Paralympic movement. This study aims to document the participation of Arab countries in the Paralympic Games, explore the prominent sports in which Arab athletes with disabilities participated, and analyze their achievements during the Paralympic Games from 2004 to 2012. The research methodology adopted an analytical, historical approach, collecting and analyzing data objectively through the official website of the International Paralympic Committee, in addition to scientific and historical sources from research papers, journals, and websites. The key fi

The ring modulator described in part I of this paper is designed here for two operating wavelengths 1550nm and 1310nm. For each wavelength, three structures are designed corresponding to three values of polymer slot widths (40, 50 and 60nm). The performance of these modulators are simulated using COMSOL software (version 4.3b) and the results are discussed and compared with theoretical predictions. The performance of intensity modulation/direct detection short range and long rang optical communication systems incorporating the designed modulators is simulated for 40 and 100Gb/s data rates using Optisystem software (version 12). The results reveal that an average energy per bit as low as 0.05fJ can be obtained when the 1550nm modulator is d

This paper presents comprehensive analysis and investigation for 1550nm and 1310nm ring optical modulators employing an electro-optic polymer infiltrated silicon-plasmonic hybrid phase shifter. The paper falls into two parts which introduce a theoretical modeling framework and performance assessment of these advanced modulators, respectively. In this part, analytical expressions are derived to characterize the coupling effect in the hybrid phase shifter, transmission function of the modulator, and modulator performance parameters. The results can be used as a guideline to design compact and wideband optical modulators using plasmonic technology