Abstract: This article is a comparative analysis of the concept and types of homonyms in Russian and Arabic. Homonyms are lexical units that have the same sound but different meanings. The study of homonymy in different languages can help reveal the features of the semantic structure and syntactic rules of each language. The article discusses the main aspects of homonymy in Russian and Arabic, as well as a comparative analysis of the types of homonyms that exist in both languages. The study includes an analysis of the semantic meanings of homonyms, their use in context, and possible differences in syntactic features that may affect their interpretation and perception by native speakers of these languages. The purpose of the article is to id

The study examines Julia Alvarez's role as a Dominican American author, poet, and essayist. Despite being born in New York City in 1950, she was raised in the Dominican Republic by a family with Dominican heritage. Her residence in her ancestral homeland significantly influenced her subsequent literary works. Upon her father's implication in a conspiracy against Dominican President, he departed from the Dominican Republic. Alvarez encountered the challenge of the English language. They were compelled to acquire proficiency in English due to the prevailing perception that anyone who spoke a language other than English were deemed "un-American" during that period. Alvarez recounted her initial encounters in the United States and the subseque

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.

المستودع الرقمي العراقي. مركز المعلومات الرقمية التابع لمكتبة العتبة العباسية المقدسة

The modern business environment Witness tremendous.These developments result from globalization of markets and economic and technological openness. Those developments resulting a heightened competition between economic units and higher the costs of their products and lower their functional characteristics. They do not take into account the response to the requirements of customers. This matter commit it to search for scientific methods to help it to cope with the happening changes and improve its competitive position, The current study acquired its importance by providing significance through by applicable integrated framework to reduce the costs of products. This reduction should be without compromising their quality by using the integr

With the increase in competition between insurance companies in addition to the increasing numbers in the number of insurance companies, whose number decreased to (32) private companies until the end of the year (2020). The blue ocean at the level and its effects on increasing the market share. Therefore, the two researchers tested the hypothesis and the research concluded that there is a relationship A .Also the researcher put some recommendations the most prominent is that the invention is considered one of the successful strategies an d the company has to encourage the employees according to inventive thoughts

The performance measures and traditional methods used in management accounting is no longer able to provide convenient to evaluate the performance of economic units in the modern manufacturing environment information، and so this information is more important and feasibility must be Mistohat of all the company's activities and functions، and it is a problem Find the inadequacy of information management accounting that contribute to meet the needs of the upper levels of management to cope with the problems resulting from the increased size and complexity of the business، and lack of management accounting information and methods used in the performance evaluation، which reflected negatively on the value chain activities and then on the

       سلاح السيف العربي(sabre) حديث النشوء بالنسبة للاعبة العراقية إذ تم ممارسته خلال السنوات الأخيرة, ويتطلب شروط فنيه ميكانيكيه خاصة وفقآ لطبيعة الحركات وأن هذه الفعالية تعتمد بشكل رئيسي على مقدار مايمتلكه الرياضي من قوة وسرعه خاصة عند تطبيق المهارات الأساسية (الطعن والتقدم والتقهقر وأوضاع الدفاع المختلفة), وأن هذه الحركات تتطلب مستوى من القدرات البدنية كالقوة المميزة بالسرعة وال