This article discusses some of the metaphorical use of language units. Here we will define the basic concepts and underline the causes of this phenomenon. Through research it is proven that through the application of names of some body parts achieves the variety of metaphorical meanings.

The study aims to evaluate sustainable traffic management strategies for congested intersections in medium-sized Iraqi cities, with a focus on Al-Sa’a Intersection and Al-Jari Street in Hit City. These nodes face severe traffic congestion, delays, and infrastructure limitations that compromise urban mobility and sustainability. A multi-criteria evaluation (MCE) framework was employed to analyze three categories of interventions—engineering, planning, and administrative—based on five weighted criteria: traffic efficiency (40%), delay reduction (25%), cost (20%), environmental impact (10%), and social acceptance (5%). The methodology combined field data collection (traffic counts, travel time, and delays), GIS-based spatial analysis, an

  This research discussed and analyzed the formulation of a strategy to manage tax compliance risks, as an applied research in the General commission for Taxes. The questionnaire was used as a research tool to identify the factors that stimulate or retard the research sample from being compliant. The K-means clustering method was also used to enable the classification of the research sample's views into four behaviors, some of these views pose tax-compliance risks. The research concluded that risk management is a continuous process and that all departments of the General commission for Taxes are responsible for its implementation to enable them to deal with the behavior of the taxpayer towards tax compliance. And it recommended

 Research topic: (The Epistemological Foundations for Comparison of Religions by al-Amiri)

The research sought to study the topic with: a descriptive methodology by investigating the components of al-Amiri's approach to the interfaith comparison. And analytical, by showing the applied perception of an objective model in the comparison of religions to answer two questions: What are the cognitive foundations of al-Amiri? And what is his approach to establishing an objective comparison between religions?

The research started by introducing Abu al-Hassan al-Amiri, and then presented four topics: An introduction to al-Amiri's efforts in the interfaith comparison, his knowledge foundations, an applied model

The research included four topics: the definition of Imam al-Bazzazi, his scientific life, his sheikhs, his students, his writings, his death, and selected issues of his weight in the book of prayer. The Imam al-Bazazi is the son of Muhammad ibnShihabibn Yusuf. He is known as al-Khardizi al-Khawarizmi. The author did not adopt the definitions of language and terminology, and rarely mention the legal evidence adopted by the scholars in their opinions, and only to mention the views only, and the author, may God have mercy on him in his book on the sources of m The Prophet (peace and blessings of Allaah be upon him) said: "The Prophet (peace and blessings of Allaah be upon him) And fall down the order, the third issue, which is to leave the

Allah Almighty has aggrandized the position of orphans and elevated their status in the society and has given the graces for those who sponsor the orphan and care for and protecting them, even those who rub their heads. The divine care is manifested in the verses of the Holy Bible and the Holy Quran. Therefore, the whole world cared for the orphan, and called for the rights of the orphans in the conferences and the channels. But all that was little effort that does not meet what the orphan need and some were only ink on paper that were not applied. All that mentioned above is necessary in dealing with the study (the rights of orphans in the Old Testament and Islam, a Comparative Study). The study was divided into a Preface and four inquirie

We have focused the research problem through an assessment of the applicability of the third pillar of the decisions of the Basel Committee 11 (market discipline) or not and its impact on both the adequacy of bank capital, supervisory oversight and banking risks and the statement weaknesses commitment banking institutions and which in turn lead to the stability of the financial system as a whole.                         .
The research is important statement on the importance of big capital in the banking business and the attributes of a role in the absorption of losses suffered by the bank, which reflects the willin