This paper examines the use of one of the most common linguistic devices which is hyperbole. It shows how hyperbolic devices are used as an aspect of exaggeration or overstatement for an extra effect in which the speaker can use hyperbole to add something extra to a situation in order to exaggerate his idea or speech. It is, like other figures of speech, used to express a negative or positive attitude of a specific unit of language. Thus, this paper is set against a background of using hyperbole concerning two main fields (advertisements and propaganda). So, the use of hyperbole will be implied by analyzing them concerning their meaning) literal and non-literal).  Methodology of this

Abstract Purpose of research: The purpose of the article is to conduct a comparative analysis of the concept and types of puns in the Russian and Arabic languages. The main focus is on identifying similarities and differences in the definition of a pun, as well as analyzing its various types in both languages. The purpose of the study is to understand how puns are used to achieve comic or semantic effect in different cultural contexts. Methods: The study includes an analysis of literature providing information about puns in Russian and Arabic. For comparative analysis, methods were used to compare concepts, definitions and types of puns in both languages. The phonetic, semantic and syntactic aspects of the pun are considered, and cultural f

The present study investigates the use of intensifiers as linguisticdevices employed by Charles Dickens in Hard Times. For ease of analysis, the data are obtained by a rigorous observation of spontaneously occurring intensifiers in the text. The study aims at exploring the pragmatic functions and aesthetic impact of using intensifiers in Hard Times.The current study is mainly descriptive analytical and is based on analyzing and interpreting the use of intensifiers in terms ofHolmes (1984) andCacchiani’smodel (2009). From the findings, the novelist overuses intensifiers to the extent that 280 intensifiers are used in the text. These intensifiers(218) are undistinguished

The importance of this research comes from the possibility of achieving positive interaction between accounting and tax through the interest in setting accounting standards and adapting them to local tax legislation, as the adoption of the application of the international standard (IAS 12) for income taxes helps to measure and determine the base for income tax and may lead to an increase in the tax outcome. Through the reliance of enterprises on many accounting bases, and that the tax administration in Iraq depends on the element of personal judgment in determining the tax base, which leads to lack of objectivity in determining the tax outcome, as the impact of the accounting standard (IAS 12) on the tax base and tax outcome is one of th

   Finite element method is the most widely numerical technique used in engineering field. Through the study of behavior of concrete material properties, various concrete constitutive laws  and failure criteria have been developed to model the behavior of concrete. A feature of the Finite Element program (ATENA) is used in this study to model the behavior of UHPC corbel under concentrated load only. The Finite Element (FE) model is followed by verification against experimental results. Some variable effects on the shear capacity of the UHPC corbels are also demonstrated in a parametric study. A proposed design equation of shear strength of UHPC corbel was presented and checked with numerical results.
 

This paper deals with finite element modeling of the ultimate load behavior of double skin composite (DSC) slabs. In a DSC slab, shear connectors in the form of nut bolt technique studs are used to transfer shear between the outer skin made of steel plates and the concrete core. The current study is based on finite element analysis using ANSYS Version 11 APDL release computer program. Experimental programmes were carried out by the others, two simply supported DSC beams were tested until failure under a concentrated load applied at the center. These test specimens were analyzed by the finite element method and the analyses have shown that these slabs displayed a high degree of flexural characteristics, ultimate strength,

The major objectives of this research are to analyze the behavior of road embankments
reinforced with geotextiles constructed on soft soil and describe the finite element analysis by using
ANSYS program ver. (5.4). The ANSYS finite element program helps in analyzing the stability of
geo- structure (embankment) in varied application of geotextiles reinforcement to enhance the best
design for embankment.
The results of analysis indicate that one of the primary function of geotextiles reinforcement was to
reduce the horizontal displacement significantly. With the inclusions of reinforcement, the horizontal
displacement reduced by about (81%), while the vertical displacement reduced by (32%). The effect
of geotextiles

Background: This study designed to shade light on the important role of CBCT in accurate localization of the impacted maxillary canines. Materials and method: Fifty two unilateral and bilateral impacted maxillary canines from 30 patients (24 females and 6 males) were evaluated by a volumetric 3D images obtained from cone beam CT. All samples attended to the specialist health center of dentistry in Al-Sadder City referred to CBCT by oral surgeons or orthodontists to detect the exact position of impacted upper canine in cases when there was no bulging buccally or palatally which aids to detect the exact position. Results: Mesio-palatal angulations had the highest rate (63.5%) followed by mesio-labial (19.2%), vertical (labial) (9.6%), disto-p

The bony pelvis has a major role in weight transmission to the lower limbs. The complexities of its geometric form, material properties, and loading conditions render it an open subject to biomechanical analysis.

 The present study deals with area measurement, and three-dimensional finite element analysis of the hip bone to investigate magnitudes, load direction, and stress distribution under physiological loading conditions.

 The surface areas of the auricular surface, lunate surface, and symphysis pubis were measured in (35) adult hip bones. A solid model was translated into ANSYS parametric design language to be analyzed by finite element analysis method under different loading conditions.

The surface