This study is an attempt to investigate the conceptual metaphor of UP and DOWN commonly used in Iraqi community. Some of the metaphorical expressions in Iraqi colloquial Arabicarewidely used by Iraqi speakers in everyday language. Ithas been analyzed by following the cognitive theory of metaphor (Lakoff& Johnson,1980).The study indicates that the Iraqi speakerexperiences more of the metaphorical expressions of UP and DOWN to referto many of the abstract concepts that shape his/her impression of everyday life situations.

Proverbs gain their importance not only from the fact that they represent a cultural record of the people of every nation, but they reveal the way they use language and how they exploit their environments as a good source of inspiration to enrich that language.  Domestic animals, as part of every environment, play a major role in composing proverbs in every nation.

       This study is an attempt to pragmastylistically analyse some selected English and Iraqi rural proverbs using domestic animals in their texts. It limits itself to investigate certain stylistic and pragmatic devices such as: the type of sentences, their lengths, their content and grammatical words, the part of speech used, metaph

The bodies responsible for the organization of accounting in the world seek to keep abreast of repaid development, by provide the information required by users, which they need to make efficient decision that return them to the desired benefits, and avoid the risks they could face if they made their decision based on misleading information, or insufficient, or not accurate, Hence, the IASB has undertaken to review the standards, and make the necessary adjustment and clarifications to remove the ambiguities that some of the paragraphs may have in IFRS issued.

And the Iraqi Central Bank obliges banks to convert from local accounting standards to apply IFRS only a step towards keeping pace with developments

Water is the basis of the existence of all kinds of life, so obtaining it with good quality represents a challenge to human existence and development especially in the desert and remote cities because these areas contain small populations and water purification requires great materials and huge amounts of fossil fuels resulting pollution of the environment. Cheap and environmentally friendly desalination methods have been done by using solar distillations. Passive solar stills have low yields, so in this research, the problem is overcome by connecting four heat pipes which are installed on the parabolic concentrator reflector with passive solar still to increase the temperature of hot water to more than 90°C, as a resul

A lot of previous studies are concerned with the evaluation of the anti-inflammatory activity of medicinal plants because it considered cheap and are believed to possess minimal side effects. Leucaena leucocephala didn’t evaluate globally for its anti-inflammatory effect yet though some of it’s already separated and identified secondary metabolites were studied and proved to exert many pharmacological activities besides their effect on lowering the pro-inflammatory cytokines like TNF-α and IL-6. So, there was an interest to evaluate the biological effect of Leucaena leucocephala as a novel anti-inflammatory agent was the first motivation to start an in vivo study using a rat population. The N-butanol and ethyl acetate extracts were cho

The present work considers an alternative solution for a complex configuration of rotor discs by applying Galerkin Method. The theoretical model consists of elastic shaft carrying number of discs and supported on number of journal bearings. The equation of motion was discretized to finite degree of freedom in terms of the system generalized coordinates. The various effects of the dynamical forces and moments arising from the bearing, discs and shaft were included. Rayleigh beam model is used for analyzing the shaft while the discs are considered rigid . The validity and convergence of the present analysis was carefully checked by comparing with the Finite Element solution. An example of rotor consists of three different size discs and su

Enhanced oil recovery is used in many mature oil reservoirs to increase the oil recovery factor. Surfactant flooding has recently gained interest again. To create micro emulsions at the interface between crude oil and water, surfactant flooding is the injection of surfactants (and co-surfactants) into the reservoir, thus achieving very low interfacial tension, which consequently assists mobilize the trapped oil.

In this study a flooding system, which has been  manufactured and described at high pressure. The flooding processes included oil, water and surfactants. 15 core holders has been prepared at first stage of the experiment and  filled with washed sand grains 80-500 mm and then packing the sand to obtain sand packs

lar water heating systems with heat pipes of three diameter groups of 16, 22 and 28.5 mm. The first and third groups had evaporator lengths of 1150, 1300 and 1550 mm. The second group had an additional length of 1800 mm. all heat pipes were of fixed condenser length of 200 mm. Ethanol at 50% fill charge ratio of the evaporator volume was used as the heat pipes working fluid. Each heat pipe condenser section was inserted in a storage tank and the evaporator section inserted into an evacuated glass tube of the Owens- Illinois type. The combined heat pipe and evacuated glass tube form an active solar collector of a unique design.
The resulting ten solar water heating systems were tested outdoors under the meteorological conditions of Bag

The thermal performance of indirect expansion solar assisted heat pump, IX-SAHP, was investigated experimentally under Iraqi climate. An Indirect-Solar Assisted Heat Pump system was designed, built, instrumented and tested. Experimental tests were conducted by varying the controlling parameters to investigate their effects on the thermal performance of the IX-SAHP such as cooling water flow rate, heating water flow rate, ambient temperature and solar radiation intensity. The investigation covered values of cooling water flow rate of (2, 3, 4, 5 l/min) and heating water flow rate of (2, 3, 4, 5 l/min) under meteorological condition of Baghdad from November 2014 to January 2015.

The results indicated that the performance of the IX-