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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
Pub Date : 2023-10-10 DOI: 10.25212/lfu.qzj.8.4.50
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.
本调查最客观的目的是考虑审查质量对进入德黑兰股票交易的公司内部自由现金流和利益管理之间关系的影响。为了回答这一问题,考虑了2011年至2021年期间进入德黑兰股票交易的88家公司的测试措施。审计人员的数量和审计人员的行业专业化程度的两个措施在本次调查和检查质量变量方面被使用。在安排测试有关理论的结果;复发率为95%的复发模型被采用。研究结果表明,在大多数情况下,福利管理和自由现金流之间存在着显著的联系。在调查之后,审计人员数量和行业特定专业的两个指标的影响,以及检查质量对进入德黑兰股票交易的公司内自由现金流和利润管理之间联系的影响也进行了检查。与上述结论一致,发现自由现金流与福利管理之间存在着显著的协调联系,而检查质量与自由现金流与福利管理之间存在着迂回(切换)关键联系。这意味着审查的质量可以削弱自由现金流和福利管理之间的联系。
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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
Pub Date : 2023-10-10 DOI: 10.25212/lfu.qzj.8.4.15
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. .
人像是绘画史上最突出的现场艺术过程之一,一直处于发展的中间阶段,存在于各个艺术阶段,自古以来就受到高度重视。肖像是一种表达人们的心灵和思想,加深自己或了解他人和他们的感受的手段。当代肖像画使许多不同形式和技术的肖像画复兴,同时也显示了肖像画的艺术重要性。本研究试图研究在肖像艺术中最重要的著名库尔德艺术家对库尔德艺术家的肖像艺术的研究,这些艺术家使用了各种技术并展示了他们最重要的肖像。我们的研究包括四个部分:第一部分:总体框架,包括问题、重要性、目标、边界和术语定义。在这里,研究者讨论了研究的问题:当代库尔德艺术家的肖像技巧是他们自己的技巧,还是他们模仿西方艺术家的技巧?它还现代化了定义的术语,如术语:肖像。本研究包括三个主题:1 .艺术学校的肖像;2 .当代肖像;3 .库尔德艺术家的肖像艺术。第三部分:研究分析的方法和实施:包括对库尔德艺术家当代肖像艺术的几个例子的分析。第4部分:由结论、建议、建议和来源清单组成。
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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)
Pub Date : 2023-10-10 DOI: 10.25212/lfu.qzj.8.4.6
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.
这项研究揭示了(Al-Yaqoubi, Al-Tabari, Al-Masoudi)关于阿巴斯王朝哈里发(Abu Jaafar Al-Mansour)的观点和著作,他们在其著作和著作中列出了在Al-Mansur哈里发时期发生的最重要的事件。事件和他们的比较基于三个历史学家的叙述包含在他们著名的历史书籍,目的是达到不同的想法,这些人。,本研究的研究人员提到了阿布·贾法尔·曼苏尔哈里发时期最突出和最具争议的事件,根据所引用的来源有不同的解释和解释。因此,由于事件数量众多,在科学研究中无法收集到这些事件,所以我们提到了最重要,最突出,最有效的事件,所以重点是一些事件而不是其他事件。这并不意味着我们在这项研究中不依赖于知名的来源和参考文献。这项研究涉及三位历史学家对哈里发a·布·贾法尔·曼苏尔统治初期发生的事件的看法,这些观点向我们揭示了我们对这些事件的看法的真实性,以及他们的偏见程度,除了这些著作,没有其他来源表明这些历史学家的观点,因此,对这些文本的分析是决定他们对发生在哈里发阿布·贾法尔·曼苏尔统治时期的事件的看法的主要和基本来源。
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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
Pub Date : 2023-10-10 DOI: 10.25212/lfu.qzj.8.4.27
The present research investigates about (Educational Leader) under highlights of Holy Quran. It is an attempt to clarify significant and dimensions of (Educational Leader) with Quranic guidelines, and scientific research principles and methods. This attempt comes after observing and penetrating those references which are related to the Holy Quran, the Quranic explanations and Prophet Mohammed’s (peace be upon him) hadiths, despite those perspective books which full of educational subjects, even those which cares about (Educational Leader). Moreover, this research, with explaining the term of (Educational Leader), also highlights on characteristics, attitudes, and conditions of (Educational Leader), meanwhile, it talks about its qualities and brainy. All these are collected in two parts and five subjects, specifically, the subjects of this research are most significant components of (Educational Leader), with respect for the Holy Quran, wises, professors, and researchers in the area of (Educational Leader). In the end, we mentioned the outcomes and suggestions of the research.
本研究是在《古兰经》的脉络下对“教育领袖”进行考察。运用《古兰经》的指导思想,结合科学的研究原则和方法,试图厘清(教育领袖)的意义和维度。这种尝试是在观察和穿透那些与《古兰经》、《古兰经》解释和先知穆罕默德(愿主福安之)的圣训有关的参考文献之后进行的,尽管那些充满教育主题的透视书,甚至那些关心(《教育领袖》)的书。此外,本研究在对(教育领导者)一词进行解释的同时,重点介绍了(教育领导者)的特点、态度和条件,同时探讨了(教育领导者)的素质和智慧。所有这些都收集在两个部分和五个主题中,具体来说,本研究的主题是(教育领袖)最重要的组成部分,尊重古兰经,智者,教授和(教育领袖)领域的研究人员。最后,提出了研究的结论和建议。
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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。
Pub Date : 2023-10-10 DOI: 10.25212/lfu.qzj.8.4.19
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.
本研究题为(导演在库尔德电影中使用种族灭绝的符号和隐含意义中的作用,(以Rashaba为例)),旨在调查和分析库尔德电影中的符号和隐含意义。导演利用这些符号和隐含意义来表达他们的思想和观点,从而将观众与电影的内容和主题联系起来。本研究遵循描述性的方法,通过对库尔德电影中种族灭绝的符号和符号的分析和呈现,作为一个例子并进一步深化研究,我们选择了电影(Rashaba)库尔德导演“侯赛因·哈桑”来识别电影中使用的符号和含义,然后科学地分析它们,并基于影评人的数据、信息和理论。研究内容包括绪论和三个主要讨论,即研究的总体框架和研究的网络方面,其次是研究的实施方面(分析电影中使用的符号和参考文献(Rashaba))。在研究过程中,我们发现符号对于理解和分析电影非常重要,它将推动库尔德电影的工作方式。它还为电影带来了深度和多维度,并将它们带到了广泛的审美和智力水平。
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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
Pub Date : 2023-10-10 DOI: 10.25212/lfu.qzj.8.4.49
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.
写作能力是语言学习的重要组成部分,在专业和教育环境中起着至关重要的作用。写作可能被认为是四项技能中最难、要求最高的一项,而听、读、说都是重要的技能。这是因为写作要求对语言、词汇和语法的高度熟练,以及清晰、连贯地组织和交流思想的能力。本文试图从学术的角度来研究影响学生英语写作能力的积极因素。它还旨在找出学生在学术写作技巧上遇到的困难。本综述研究从写作技巧、写作问题和写作影响因素等方面对大量文献进行了识别。对以往研究的回顾表明,影响学生专业写作技能的基本因素有几个。此外,还有一些值得注意的因素阻碍了他们的学术写作技巧。根据文献综述,学习者的主要目标是提高他们的写作水平,他们需要更多的时间和注意力。本研究支持教师和学生质疑加强写作技能的变量。
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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
Pub Date : 2023-10-10 DOI: 10.25212/lfu.qzj.8.4.43
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.
背景。在过去的三年里,冠状病毒实际上已经成为全球的主要死亡原因。这种病毒在早期感染时主动破坏呼吸系统的主要部分。免疫反应可能会限制感染并在一定程度上挽救患者。然而,慢性感染可能有严重的系统性影响,并降低其他器官的功能,包括肾脏和肝脏。研究炎症反应及肾、肝损害的主要指标是本研究的主要目的。方法。本研究纳入了106例确诊的COVID-19患者(女性52例,男性54例)。所有患者年龄均在25岁或以上。非covid -19感染组共20例。样品采集大约需要八周时间。采用CBC、CD4、c反应蛋白(CRP)、d-二聚体检测新冠肺炎感染组和非新冠肺炎感染组的血液学参数、炎症反应及凝血因子。研究了新冠肺炎感染组和非新冠肺炎感染组血清肌酐(Cre)、尿素、丙氨酸转氨酶(ALT)、天冬氨酸转氨酶(AST)、碱性磷酸酶(ALP)、t .胆红素(TSB)、d .胆红素(DB)和白蛋白的浓度。结果。Covid-19感染患者炎症标志物、CRP、WBC升高,免疫指标、CD4、LYM降低。Covid-19感染患者血清Cre、尿素、ALT、AST、ALP、TSB和DB浓度均升高,ALB水平降低。新冠肺炎患者血浆d -二聚体水平升高。结论。综上所述,新冠肺炎感染患者肾脏和肝脏功能明显下降,炎症反应增加。
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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
Pub Date : 2023-10-10 DOI: 10.25212/lfu.qzj.8.4.16
It is a qualitative study based on the descriptive-analytical method. The instruments of the bowed family, which refers to the arco series (orchestra), in this study include: (violin, viola, cello, contrabass or double bass), which are essential instruments, have a prominent position in terms of Usage, sound, different layers, timbre and technique. They play an essential role in many styles of peoples music. They also reflect several methods and topics of musical science. In the field of Kurdish music, the role and participation of each of these instruments are worth mentioning.
这是一项基于描述分析方法的定性研究。本研究中的弓族乐器,即arco系列(管弦乐队),包括:(小提琴、中提琴、大提琴、低音提琴或低音提琴),它们是必不可少的乐器,在用法、声音、不同层次、音色和技术上都占有突出的地位。它们在许多民族音乐风格中发挥着重要作用。它们也反映了音乐科学的几种方法和主题。在库尔德音乐领域,这些乐器的作用和参与都是值得一提的。
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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
Pub Date : 2023-10-10 DOI: 10.25212/lfu.qzj.8.4.8
The name of the Kurdish leader Mustafa Barzani is synonymous with the name and essence of the Kurdish cause in contemporary history. For his efforts in developing the Kurdish liberation movement in the twentieth century. This commander managed to create a major shift in the Kurdish liberation movement by creating an organized national military force called the Kurdistan Peshmerga Force. Between 1943 and 1975, this force went through several stages until the September Revolution (1961-1975), like any other military force affiliated with a national institution, it played its role in defending national identity and protecting its people. After Mustafa Barzani was able to integrate a section of the Kurdish tribal forces with an academic intellectual structure familiar with military principles, within an organized army, in order to ensure one of the main elements of the Kurdish liberation movement. As a main basis for his success and continuity.
库尔德领导人穆斯塔法·巴尔扎尼的名字是当代历史上库尔德事业的名字和精髓的代名词。表彰他在二十世纪推动库尔德解放运动的努力。这位指挥官通过创建一支有组织的国家军事力量——库尔德斯坦自由斗士军,成功地在库尔德解放运动中实现了重大转变。从1943年到1975年,这支部队经历了几个阶段,直到九月革命(1961-1975),像任何其他隶属于国家机构的军事力量一样,它在捍卫国家认同和保护人民方面发挥了作用。穆斯塔法·巴尔扎尼(Mustafa Barzani)能够将一部分库尔德部落力量与熟悉军事原则的学术知识结构整合在一支有组织的军队中,以确保库尔德解放运动的主要元素之一。作为他成功和延续的主要基础。
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引用次数: 0
Social phobia among student university 大学生社交恐惧症
Pub Date : 2023-10-10 DOI: 10.25212/lfu.qzj.8.4.36
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.  
社交恐惧症被认为是一种心理问题,消极地影响个人和社会的生活,消极地反映在个人的社会关系上,导致他对自己和他人共同缺乏信心,影响他的心理和社会相容性。目前研究的问题突出的是社交恐惧症,它消极地反映在个人的心理健康和社会关系上。此外,该研究的重要性还在于其变量与许多重要的心理变量的影响,如自信、心理与社会相容性、积极思维等。样本由埃尔比勒省(2021-2022学年)的432名男女学生组成,他们采用随机分层方法进行选择,并根据(专业、性别、婚姻状况和学校阶段)进行划分。研究人员依靠从研究样本中收集以下数据:量表的开发(Raulin &Wee 1994)来测量社交恐惧症,并在完成(26)项的效度和信度条款和两个备选项后形成最终形式。为了实现数据,研究者使用了统计软件包(SPSS),结果如下:-研究样本中社交恐惧症水平高-在社交恐惧症变量中(性别,阶段,婚姻状况)没有统计学意义上的差异 -在社交恐惧症变量中专业化(科学-人类)有统计学意义上的差异,有利于科学专业化。今天早上
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引用次数: 0
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Govarî Qeła
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