No abstract

The modern Turkish literature is full with many poets who enriched the poetic literary heritage with their poetry and their wide imagination is full of poetic images that show the skill of the Turkish poets in the accuracy of depicting. Through reading the modern Turkish poetry, one considers one of the poets of modern Turkish literature, which is distinguishes his high poetic production, multi-purpose ends , and the divesity of themes and images. The study focuses on the poet "Jihad Sedki Tarnji", and his poetic image in particular. His poetry is marked by the brilliant imagination in drawing the poetic images that enriches the context. The aim of this study is to address the rhetorical aesthetics of the poetic image in terms of similes, metaphors and metonymy.

No abstract

The purpose of this paper is to examine the effect of accounting conservatism on share repurchases for firms listed on the Egyptian stock exchange. The research hypothesis was derived, which is represented in: There is a negative relationship between the accounting conservatism and share repurchases. Multiple regression and logistic regression were used to test the research hypothesis. The sample used in the current study consists of 24 firms listed on the Egyptian stock exchange for the period from 2000 through 2019. To the best of the researcher knowledge, there are no Egyptian studies to date that examined the effect of accounting conservatism on share repurchases. Consequently, this paper contributes to the limited literature by suggesting a new model for the effect of of accounting conservatism on share repurchases. The researcher concludes that the new model is useful in explaining the effect of accounting conservatism on share repurchases. The study finds that (a) accounting conservatism has a significant negative effect on share repurchases, (b) Free cash flow has a significant positive effect on share repurchases, (c) Firm size has a significant positive effect on share repurchases, (d) Firm leverage ratio has a significant negative effect on share repurchases.

‫املٓٝا‬ ‫داَع١‬ ‫ايذلبٝ١‬ ‫نًٝ١‬ ‫تضسضٖا‬ g ga am me el l_ _a ab bd do o5 59 9@ @y ya ah ho oo o. .c co om m http://ms.minia.edu.eg/edu/journal.aspx ‫وعلم‬ ‫التربية‬ ‫في‬ ‫البحث‬ ‫مجلة‬ ‫النفس‬ ‫التربية‬ ‫كلية‬-‫المنيا‬ ‫جامعة‬ ‫املٓٝا‬ ‫داَع١‬ ‫ايذلبٝ١‬ ‫نًٝ١‬ ‫تضسضٖا‬ g ga am me el l_ _a ab bd do o5 59 9@ @y ya ah ho oo o. .