The article provides a comparative analysis of comparisons in Russian and Arabic, aimed at identifying their structural, typological, and functional-pragmatic features. The study is based on a systematic approach to the analysis of linguistic means of expressing comparisons in two differ- ent linguistic cultures. The article analyzes the main structural components of comparisons, their classification, and their cognitive and aesthetic functions. The results of the study demonstrate the deep cultural conditioning of comparative constructions and their important role in representing the specific features of the respective linguistic cultures.

Quantum dots (QDs) of zinc sulfide (ZnS) was prepared by chemical reaction with different potential of hydrogen (pH) and used to fabricate organic quantum dot hybrid junction device. The optical properties of QDs were characterized by ultraviolet-visible (UV-Vis.) and photoluminescence (PL) spectrometer. The results show that the prepared QDs were nanocrystalline with defects formation. The energy gap (E_g)calculated from PL were 3.64, 3.53 and 3.35 eV for pH=8, 10 and 12 respectively. This decreasing of energy gaps is results of the effect the pH solution increases, which in turn leads to the shifted of the PL spectrum toward red shifted, which makes the energy bands at surface states are shallow ban

A theoretical and protection study was conducted of the corrosion behavior of carbon steel surface with different concentrations of the derivative (Quinolin-2-one), namely 7-Ethyl-4-methyl-1-[(4-nitro-benzylidene)-amino]-1H-quinolin-2-one (EMNQ2O). Theoretically, Density Functional Theory (DFT) of B3LYP/ 6-311++G/ 2d, 2p level was carried out to calculate the geometrical structure, physical properties and chemical inhibition chemical parameters, with the local reactivity in order to predict both the reactive centers and to know the possible sites of nucleophilic and electrophilic attacks, in vacuum and two solvents (DMSO and H₂O), all at the equilibrium geometry. Experimentally, the inhibition efficiencies (%IE) in (3.5% NaCl)

Began the process of re-engineering processes in the private sector as a way to assist organizations in re-thinking how to run the business in order to improve production processes and reduce operational cost, to get to compete on a global level. That was a major restructuring by further evolution in the use of technology to support innovative operations.

 Entered the technology in all areas of life and different regulations, This led to use as a change in all aspects The companies achieved success and progress today through the use of resources so as to ensure the wishes of the customers and their needs, and the requirements of the market primarily, Which is reflected on the basis of building strate

The tax system, like any other system, as a set of elements and parts that complement each other and are interrelated and interact to achieve specific goals, and is a natural  reflection of the economic, social and political conditions prevailing in society, and therefore the objectives of tax policy formulated in line with the objectives of economic policy in general, which means that any change in economic policy clearly affects fiscal policy measures and fiscal policy in particular.

The problem of searching for the impact of foreign direct investment in the Iraqi tax system was focused on the study  the of foreign direct investment and therole played in developing and improving the economic reality and its implicatio

The study was aimed to evaluate the marketing efficiency of dry Onion crop in Salah al-Deen, as estimate the impact of some quality and quantity factors in the efficiency of marketing process of crop using Tobit regression model. The average marketing efficiency of the research sample was 71.3686%. The marketing margins differed according to the marketing channel followed in marketing the crop. The qualitative and quantitative variables in the model are productivity, family size, distance from the market, educational level. The estimated model revealed that a variable productivity is the most important and influential in marketing efficiency, followed by the variable of the distance between the farm and the market, then the variable

The study was aimed to evaluate the marketing efficiency of dry Onion crop in Salah al-Deen, as estimate the impact of some quality and quantity factors in the efficiency of marketing process of crop using Tobit regression model. The average marketing efficiency of the research sample was 71.3686%. The marketing margins differed according to the marketing channel followed in marketing the crop. The qualitative and quantitative variables in the model are productivity, family size, distance from the market, educational level. The estimated model revealed that a variable productivity is the most important and influential in marketing efficiency, followed by the variable of the distance between the farm and the market, then the variable

  The research aims to measure  the efficiency of health services Quality  in the province of Karbala, using the Data Envelopment analysis Models in ( 2006). According to these models the degree of efficiency ranging between zero and unity. We estimate Scale efficiency  for two types of orientation direction, which are input and output oriented direction.

  The results showed, according Input-oriented efficiency that the levels of Scale efficiency on average is ( 0.975), in the province of Karbala. While the index of Output-oriented efficiency on average is (o.946).

The purpose of my thesis is to synthesis two new bidentate ligands ‎which were used to prepare series of metal complexes by reacting the ‎ligands with (M+2 = Mn, Co, Ni, Cu, Cd and Hg) ‎ ‎ Succinyl chloride was used as starting material to synthesis two ‎bidentate ligands (L1) and (L2) by reaction it with 4-chloroaniline ‎‎(L1) and ‎ ‎ (4-aminoacetophenone) (L2) in dichloromethane as a solvent, that ‎are:‎ ‎(L1) = N1,N4-bis (4-chloro phenyl ) succinamide ‎(L2) =N1,N4-bis(4-acetylphenyl)succinamide ‎ The new ligands were characterize by using spectroscopic study ‎‎(Fourier-transform infrared spectroscopy (FT-IR), electronic spectra ( ‎UV-Vis) ,nuclear magnetic resonance(1H,13C-NMR), Mass spectra ‎