Govarî Qeła最新文献_第4页

Assessing Audit Quality's Impact on The Connections Between Profit Management and Free Cash Flow 评估审计质量对利润管理与自由现金流关系的影响

Govarî Qeła Pub Date : 2023-10-10 DOI: 10.25212/lfu.qzj.8.4.50

{"title":"Assessing Audit Quality's Impact on The Connections Between Profit Management and Free Cash Flow","authors":"","doi":"10.25212/lfu.qzj.8.4.50","DOIUrl":"https://doi.org/10.25212/lfu.qzj.8.4.50","url":null,"abstract":"The most objective of this inquire about is to consider the impact of quality of examining on the relationship between the free cash stream and the benefit administration within the companies conceded into Tehran Stocks Trade. In arrange to reply this address, a test measure of 88 companies conceded into Tehran Stocks Trade amid the long time2011-2021 was considered. Two measures of the number of auditors and the extent of the auditors' industry specialization were used in this investigation and in terms of the inspecting quality variable. In arrange to test the results about theories; the relapse models at a noteworthy level of 95% were utilized. The findings demonstrated that for the most part there's a noteworthy connection between the benefit administration and free cash stream. In taking after the investigate, the effect of two metrics of auditors' quantity and industry-specific specialty and at long last the impact of examining quality on the connections between the free cash stream and profit administration within the companies conceded into Tehran Stocks Trade were examined as well. Agreeing to the comes about, it was uncovered that there's noteworthy and coordinate connections between the free cash stream and benefitadministration and an roundabout (switch) critical connections between the quality of inspecting and the connections between the free cash stream and benefit administration. It implies that the quality of reviewing can weaken the connections between the free cash stream and benefit administration.","PeriodicalId":476082,"journal":{"name":"Govarî Qeła","volume":"90 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136359230","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Most Important Famous Kurdish Artists in Contemporary Portrait Art 当代肖像艺术中最重要的著名库尔德艺术家

Govarî Qeła Pub Date : 2023-10-10 DOI: 10.25212/lfu.qzj.8.4.15

{"title":"The Most Important Famous Kurdish Artists in Contemporary Portrait Art","authors":"","doi":"10.25212/lfu.qzj.8.4.15","DOIUrl":"https://doi.org/10.25212/lfu.qzj.8.4.15","url":null,"abstract":"Portrait is one of the most prominent field artistic processes in the history of painting, which has been constantly in the middle of development and has been present in all artistic stages, has been given great importance since ancient times. Portraits are a means of expressing people's hearts and minds and deepening themselves or getting to know the other person and their feelings. Contemporary portraiture has led to the revival of portraiture in many different forms and techniques, while also showing the artistic importance of portraiture. This research is an attempt to research the most important famous Kurdish artists in the art of portraits on the art of portraits by Kurdish artists who have worked with various techniques and presenting their most important portraits. Our research consists of four parts: Part 1: General framework, which includes the problems, importance, objectives, boundaries and definitions of terms. Here the researcher discusses the problem of the research: Are the portrait techniques of contemporary Kurdish artists their own techniques, or are they imitating the techniques of Western artists? It has also modernized the terminology of definitions such as the terminology: portrait. Part 2: Theoretical Framework The research consists of three topics such as 1- Portrait in art schools 2- Contemporary portraiture 3- Portrait art among Kurdish artists. Part3: Methodology and Implementation of the Research Analysis: Consists of an analysis of several examples of contemporary portrait art by Kurdish artists.Part 4: Consists of conclusions, recommendations, suggestions and list of sources. .","PeriodicalId":476082,"journal":{"name":"Govarî Qeła","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136360150","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Historians View (Al-Yaqubi and Al-Tabari and Al-Masoudi) For the Caliph of Abu Jaafar Al-Mansour 历史学家对阿布·贾法尔·曼苏尔哈里发的看法(雅库比、塔巴里和马苏迪)

Govarî Qeła Pub Date : 2023-10-10 DOI: 10.25212/lfu.qzj.8.4.6

{"title":"The Historians View (Al-Yaqubi and Al-Tabari and Al-Masoudi) For the Caliph of Abu Jaafar Al-Mansour","authors":"","doi":"10.25212/lfu.qzj.8.4.6","DOIUrl":"https://doi.org/10.25212/lfu.qzj.8.4.6","url":null,"abstract":"This research sheds light on the views and writings of (Al-Yaqoubi, Al-Tabari, Al-Masoudi) about the Abbasid Caliph (Abu Jaafar Al-Mansour), where they listed in their writings and writings the most important incidents that occurred during the period of the caliphate of Al-Mansur. Incidents and their comparison based on the narratives of the three historians contained in their well-known historical books, with the aim of arriving at the different ideas of these people.   The researcher in this research referred to the most prominent and most controversial events during the time of the caliphate of Abu Jaafar al-Mansur, which bear different interpretations and interpretations based on the sources that were quoted. Therefore, the focus has been on some events and not others, due to the large number of events and the inability to collect them in a scientific research, so we referred to the most important, prominent and most effective ones. This does not mean that we did not rely on well-known sources and references in this research. This research deals with the opinions of the three historians about the events that occurred during the early stages of the reign of Caliph A. Bu Jaafar Al-Mansour, and that these opinions reveal to us the reality of the views we show about these events and the extent of their bias or not, and that except for these writings, there are no other sources that show the views of these historians, so the analysis of these texts was the main and basic source for determining their views on these events that occurred in The time of the rule of the Caliph Abu Jaafar al-Mansur.","PeriodicalId":476082,"journal":{"name":"Govarî Qeła","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136360234","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Educational Leader’s Peculiarities under Highlights of Holy Quran 《古兰经》彰显下的教育领袖特质

Govarî Qeła Pub Date : 2023-10-10 DOI: 10.25212/lfu.qzj.8.4.27

引用次数: 0

The Role of the Director in the Use of Symbols and Hidden Meanings of Genocide in Kurdish. 导演在库尔德语中使用种族灭绝的符号和隐藏意义中的作用。

Govarî Qeła Pub Date : 2023-10-10 DOI: 10.25212/lfu.qzj.8.4.19

{"title":"The Role of the Director in the Use of Symbols and Hidden Meanings of Genocide in Kurdish.","authors":"","doi":"10.25212/lfu.qzj.8.4.19","DOIUrl":"https://doi.org/10.25212/lfu.qzj.8.4.19","url":null,"abstract":"This research entitled (The Role of the Director in the Use of Symbols and Hidden Meanings of Genocide in Kurdish Film, (Rashaba) as an Example) is to investigate and analyze the symbols and hidden meanings in Kurdish Films It has been used by directors to express their thoughts and opinions through these symbols and meanings and thereby connect the audience to the content and subject matter of the films. This research follows the descriptive method, through the analysis and presentation of the symbols and signs of genocide in Kurdish films, as an example and further deepen the research we have chosen the film (Rashaba) Kurdish director \"Hussein Hassan\" to identify the symbol The meanings used in the film, then analyze them scientifically and based on the data, information and theories of film critics. The content of the research consists of an introduction and three main discussions, namely the general research framework and the network aspect of the research, followed by the implementation aspect of the research (analysis of the symbols and references used in the film (Rashaba). In the course of the research, we found that symbols are very important for understanding and analyzing films, which will promote Kurdish films in the way they work. It also brings depth and multidimensionality to the films and takes them to a broad aesthetic and intellectual level.","PeriodicalId":476082,"journal":{"name":"Govarî Qeła","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136361086","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

A Study of Factors that Affect Learners’ English Writing Skill 影响学习者英语写作技巧的因素研究

Govarî Qeła Pub Date : 2023-10-10 DOI: 10.25212/lfu.qzj.8.4.49

{"title":"A Study of Factors that Affect Learners’ English Writing Skill","authors":"","doi":"10.25212/lfu.qzj.8.4.49","DOIUrl":"https://doi.org/10.25212/lfu.qzj.8.4.49","url":null,"abstract":"Writing proficiency is a crucial part of language learning and plays a vital role in professional and educational settings. Writing tends to be viewed as , perhaps, the most difficult and demanding of the four skills, while listening, reading, and speaking are all significant skills. This is due to the fact that writing demands a high degree of proficiency in language, vocabulary, and grammar, as well as an ability to organize and communicate ideas clearly and cohesively. The present paper attempts to study the factors that positively affect learners ‘English writing skill in an academic context. It also aims to figure out the difficulties that students encounter in academic writing skill. This review study identifies a body of literature in terms of writing skill, writing problems, and writing-influencing factors. The review of the previous studies demonstrates that a few fundamental factors influence students' skill to write professionally. Furthermore, there are a few noteworthy factors that hinder their academic writing skills. According to the literature review, the learners' main goal is to boost their writing, and they require more time and attention. This study supports teachers as well as students in questioning the variables that strengthen writing skills.","PeriodicalId":476082,"journal":{"name":"Govarî Qeła","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136359505","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Inflammatory Response and The Effect of Coronavirus on Some Body Organs in Hospitalized Patients 冠状病毒对住院患者部分身体器官的影响及炎症反应

Govarî Qeła Pub Date : 2023-10-10 DOI: 10.25212/lfu.qzj.8.4.43

{"title":"Inflammatory Response and The Effect of Coronavirus on Some Body Organs in Hospitalized Patients","authors":"","doi":"10.25212/lfu.qzj.8.4.43","DOIUrl":"https://doi.org/10.25212/lfu.qzj.8.4.43","url":null,"abstract":"Background. In the last three years, coronavirus was effectively introduced as leading cause of death worldwide. This virus actively damages the main parts of the respiratory system in the early infection. Immune response may limit the infection and rescue the patient somewhat. However, the chronic infection may have a serious systematic effect and reduce the function of other organs including kidney and liver. Investigation of inflammatory response and the main indicators of kidney and liver damage is the main purpose of this study. Methods. Present study included a hundred and six patients with confirmed COVID-19 (52 females and 54 males). All patients were aged 25 or over. Twenty non-COVID-19 infected group were also used in this study. The sample collection take about eight weeks. Hematological parameters, inflammatory response and coagulation factor were determined with CBC, CD4, C-reactive protein (CRP) and D-dimer in Covid-19 infected patients and in non-COVID-19 infected groups. Serum concentrations of creatinine (Cre), Urea, Alanine transaminase (ALT), Aspartate aminotransferase (AST), Alkaline phosphatase (ALP), T.Bilirubin (TSB), D.Bilirubin (DB), and Albumin were also studied in Covid19 infected patients and in non-COVID-19 infected groups. Results. In Covid-19 infected patients, inflammatory markers, CRP and WBC are increased and immunological parameters, CD4 and LYM are decreased. Serum concentrations of Cre, urea, ALT, AST, ALP, TSB, and DB are all increased in Covid-19 infected patients, whereas the serum level of ALB was decreased. In Covid19 infected patients increased plasma level of D-dimer was observed. Conclusion. It is concluded that in Covid-19 infected patients, renal and liver functions are significantly reduced with increased inflammatory response.","PeriodicalId":476082,"journal":{"name":"Govarî Qeła","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136359637","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Role of Bowed String Instruments In Kurdish Music 弓弦乐器在库尔德音乐中的作用

Govarî Qeła Pub Date : 2023-10-10 DOI: 10.25212/lfu.qzj.8.4.16

引用次数: 0

Mustafa Barzani's Role on the Establishment of the Organized National Military Force 穆斯塔法·巴尔扎尼在建立有组织的国家军事力量中的作用

Govarî Qeła Pub Date : 2023-10-10 DOI: 10.25212/lfu.qzj.8.4.8

引用次数: 0

Social phobia among student university 大学生社交恐惧症

Govarî Qeła Pub Date : 2023-10-10 DOI: 10.25212/lfu.qzj.8.4.36

{"title":"Social phobia among student university","authors":"","doi":"10.25212/lfu.qzj.8.4.36","DOIUrl":"https://doi.org/10.25212/lfu.qzj.8.4.36","url":null,"abstract":"Social phobia is considered a psychological problem and negatively affects the life of the individual and society, which is negatively reflected in the individual's social relationships and leads to his lack of confidence in himself and others together and affects his psychological and social compatibility The problem of the current research highlights social phobia, which is negatively reflected on the psychological health and social relations of the individual. Also, the importance of the research lies in the impact of its variables with many important psychological variables such as self-confidence, psychological and social compatibility, positive thinking. The sample consisted of (432) male and female students in Erbil governorate for the academic year (2021-2022) and they were selected using the random stratified method and were divided according to (specialization, gender, marital status and school stage). The researcher relied to collect data from the research sample on the following: Development of a scale (Raulin & Wee 1994) to measure social phobia, and it consisted in its final form after completing the terms of validity and reliability of (26) items and two alternatives. In order to achieve the data, the researcher used the statistical package (SPSS) And the results were as follows: - High level of social phobia among the research sample - There are no statistically significant differences between (genders, stage, and marital status) in the social phobia variable  - There are statistically significant differences between the specialization (scientific - human) in the social phobia variable in favor of the scientific specialization. &nbsp","PeriodicalId":476082,"journal":{"name":"Govarî Qeła","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136360740","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0