: zonal are included in phraseological units, form metaphorical names for a person, give him various emotional and evaluative characteristics. This article examines the topic of zoomorphic metaphors that characterize a person in the Russian and Arabic languages in the aspect of their comparative analysis, since the comparative analysis of the metaphorical meanings of animalisms is an important method for studying cultural linguistics, since zoomorphic metaphors are a reflection of culture in a language.

ABSTRACT:

The study aims at expounding the correlation and effect between the Human resource development strategy and Quality Municipality Service within a theoretical framework and a practical framework conducted at Directorate Of Municipalities in holy Karbala . The researcher found during a pilot study that there isn’t enough care paid by the Directorate Of Municipalities in developing its human resources using one strategy or a number of strategies and their effect on the Quality Municipality Service. Thus a number of research questions were set concerning the existence of clear perception in the Directorates Of Municipalities concerning the strategies of developing both the human resource an Qualit

Green nanotechnology is a thrilling and rising place of technology and generation that braces
the ideas of inexperienced chemistry with ability advantages for sustainability, protection, and
the general protection from the race human. The inexperienced chemistry method introduces a
proper technique for the production, processing, and alertness of much less dangerous chemical
substances to lessen threats to human fitness and the environment. The technique calls for inintensity expertise of the uncooked materials, particularly in phrases in their creation into
nanomaterials and the resultant bioactivities that pose very few dangerous outcomes for people
and the environment. In the twenty-first century, nanotec

Green nanotechnology is a thrilling and rising place of technology and generation that braces the ideas of inexperienced chemistry with ability advantages for sustainability, protection, and the general protection from the race human. The inexperienced chemistry method introduces a proper technique for the production, processing, and alertness of much less dangerous chemical substances to lessen threats to human fitness and the environment. The technique calls for in- intensity expertise of the uncooked materials, particularly in phrases in their creation into nanomaterials and the resultant bioactivities that pose very few dangerous outcomes for people and the environment. In the twenty-first century, nanotechnology has become a systematic

Foreign direct investment (FDI) has been viewed as a power affecting economic growth (EG) directly and indirectly during the past few decades. This paper reviewed an amount of researches examining the relationships between FDI and EG, especially the effects of FDI on EG, from 1994 up to 2012. The results show that the main finding of the FDI-EG relation is significantly positive, but in some cases it is negative or even null. And within the relation, there exist several influencing factors such as the adequate levels of human capital, the well-developed financial markets, the complementarity between domestic and foreign investment and the open trade regimes, etc.

the bank sect for any country  is very important  because  its represent a major  nerve   to feed a verity economic and finance activities .development any state measure by development  banking  sets and its represent  important  factor to investors attract . and because  important  of this subject ,teen accounting rule is a specialized for it .its related by  Disclosures in the Financial Statements Of Banks and The Similar Institutions, its accredit  by auditing and accounting standard  consul in republic of Iraq.in date 10/28/1998.                      &

As material flow cost accounting technology focuses on the most efficient use of resources like energy and materials while minimizing negative environmental effects, the research aims to show how this technology can be applied to promote green productivity and its reflection in attaining sustainable development. In addition to studying sustainability, which helps to reduce environmental impacts and increase green productivity, the research aims to demonstrate the knowledge bases for accounting for the costs of material flow and green productivity. It also studies the technology of accounting for the costs of material flow in achieving sustainable development and the role of green productivity in achieving sustainable development. According