The article aims to consider the concept of language metaphor in Russian and Arabic languages and the problem of metaphor functioning in language, since it is one of the most important figurative components of the structural organization of the text and an important means of reflecting the national culture of each people. and often in revealing the image of a metaphor one can feel the full flexibility of the language and its beauty.

The study aimed to reveal the possibility of predicting academic procrastination through both Cognitive distortions and time management among students of Al-Aqsa Community College, as well as to reveal the level of both cognitive distortions, time management, and academic procrastination. Additionally, it aimed to identify the size of the correlation between cognitive distortions, time management, and academic procrastination. The study sample consisted of (250) students from Al-Aqsa community college students. The results of the study concluded that the mean for each level of cognitive distortions and academic procrastination is average. The mean level of time management is high. There is a statistically significant positive relationshi

           English has for long been one of the most widely used media of communication globally, especially in the Malaysian universities. It has been termed as a Lingua Franca because it is shared with other languages which are considered first languages by different speakers. For this reason, English as a Lingua Franca (ELF) has attracted a number of researchers to investigate its variety via other languages in various communities. The objective of this paper is therefore to establish the strategies which are employing by the international students at the National University of Malaysia/ UniversitiKebangsaan Malaysia (UKM) as an example of one of the Malaysian universities; when they e

Abstract 

This paper presents an intelligent model reference adaptive control (MRAC) utilizing a self-recurrent wavelet neural network (SRWNN) to control nonlinear systems. The proposed SRWNN is an improved version of a previously reported wavelet neural network (WNN). In particular, this improvement was achieved by adopting two modifications to the original WNN structure. These modifications include, firstly, the utilization of a specific initialization phase to improve the convergence to the optimal weight values, and secondly, the inclusion of self-feedback weights to the wavelons of the wavelet layer. Furthermore, an on-line training procedure was proposed to enhance the control per

The past decades have witnessed a development in the concept of corporate governance and the transformation of a concept that is limited to large companies listed in capital markets in major economies to an issue that concerns all business activities in the public and private sectors in both large and small countries. The aim of this research is to propose a guide to the mechanisms and rules of governance in the municipal institutions that contributes to the activation of the internal control system to reduce the fraud and manipulation of this activity. Institutions. The research was based on the hypothesis that the implementation of the principles and rules of governance in municipal institutions lead to the contribution of the activati

  Tax state institution regards as one of the largest state institutions implementing the tax rules issuing be legislative body and achieving the goals of tax (financial, economic, social and political). So, the tax management should pay attention to the procedures enabling it to achieve those rules starting from the procedures of tax restrict and ending by tax allocation where the process of assessment the taxation must relaxing on modern methods. The problem of the study raising from that in spite of there is a low  obliging the taxable person (registered or not) to submit a declaration about his income and the achieved profit to be the base of taxation˒ where the other ways  are secondary ways helping in rejection of t

This study aimed to identify the educational leadership in the light of my theory xy and its relationship to the morale of the managers of the junior high school as the study population consisted of directors of junior high school in the city of Baghdad of six directorates education for the academic year 2013-2014 AD The number of managers (211) as director, and amounted to a sample Search of (150) director and director of the research community overall rate (71%) and represent this community fully representative sample, two tools were used in the study: the first measure of educational leadership in the light of my theory xy and the second tool to gauge morale.

Results concluded that the

This study proposes a mathematical approach and numerical experiment for a simple solution of cardiac blood flow to the heart's blood vessels. A mathematical model of human blood flow through arterial branches was studied and calculated using the Navier-Stokes partial differential equation with finite element analysis (FEA) approach. Furthermore, FEA is applied to the steady flow of two-dimensional viscous liquids through different geometries. The validity of the computational method is determined by comparing numerical experiments with the results of the analysis of different functions. Numerical analysis showed that the highest blood flow velocity of 1.22 cm/s occurred in the center of the vessel which tends to be laminar and is influe

Iraq is changing from the centralized system of governance to the decentralized system, which assumes devolution of more authorities to the local governments of Iraqi provinces and cities. This puts a responsibility on the academics to produce more research work on the best framework for this change, to ensure the best results. The main objective of this research is to suggest a policy for the decentralized transformation in domain of Urban and Regional Planning in Iraq. A suggested program for the transformation is involved in the paper as well, with analysis for the new relationships between different levels of planning authorities depending on democracy. In addition, a description for planning process flows from bottom to top.

   As a result of the entry of  multinationals companies in Iraq for investing in the joint projects through conducting agreements and contracts for work on important and strategic projects to get the necessary funds and various experiences which characterize the foreign participant sides that Iraq currently needs them and because of the non-applying the accounting processing stipulated in the unified accounting system in addition to the absence of a local accounting bases as well as the default of the participant contracts on indicating the accounting methods about those projects which are considered one of the bases that enables auditors in the public sector to depend on it, thus the research paper deals with studying an