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

Several recent approaches focused on the developing of traditional systems to measure the costs to meet the new environmental requirements, including Attributes Based Costing (ABCII). It is method of accounting is based on measuring the costs according to the Attributes that the product is designed on this basis and according to achievement levels of all the Attribute of the product attributes. This research provides the knowledge foundations of this approach and its role in the market-oriented compared to the Activity based costing as shown in steps to be followed to apply for this Approach. The research problem in the attempt to reach the most accurate Approach in the measurement of the cost of products from th

The study aimed to identify the effect of Total Quality Management on enhancing competitiveness through the opinions of employees of the front- rows of customer service in local Palestinian banks, the researcher adopted an analytical descriptive method through developing a special questionnaire to accomplish the study’s objectives and answer its questions. The study involved all the Palestinian local banks, with their scattered branches in West Bank. The study sample consisted of 3470 executive employees for banking services out of 4753 employees, in the rate of 73%, and the study sample reached (485) employees who were randomly selected working in the front -rows to provide services in the local Palestinian banks during the ye

The research aims to demonstrate the impact of tax techniques on the quality of services provided to income taxpayers by studying the correlational and influencing relationships between the exploited variable (tax techniques) and the dependent variable (the quality of services provided to income taxpayers), and in line with the research objectives, the main hypothesis of the research was formulated (there is a relationship Significance between tax techniques and the quality of services provided to income taxpayers) a number of sub-hypotheses emerged from this hypothesis that were stated in the research methodology, and a number of conclusions were reached, the most important of which were (through the use of the correlation coeff

with an organized propaganda campaign. This military campaign was helped to formulate its speech by many institutions, research centers, and knowledge and intelligence circles in order to mobilize public opinion gain supporters and face the opponents by different means depending on a variety of styles to achieve its required effects. 
          After the US occupation of Iraq, US media fighters sought to influence the Iraqi public opinion and making them convinced them of the important presence of US military forces in Iraq which necessitated finding its justification through the use of persuasive techniques in its intensive propaganda campaigns. 
  This research discusses the most important

The influence of silver doped n-type polycrystalline CdTe film with thickness of 200 nm and rate deposition of 0.3 nm.s -1 prepared under high vacuum using thermal co-evaporation technique on its some structural and electrical properties was reported. The X- ray analysis showed that all samples are polycrystalline and have the cubic zinc blend structure with preferential orientation in the [111] direction. Films doping with impurity percentages (2, 3, and 4) %Ag lead to a significant increase in the carrier concentration, so it is found to change from 23.493 108 cm -3 to 59.297 108 cm -3 for pure and doped CdTe thin films with 4%Ag respectively. But films doping with impurity percentages above lead to a significant decrease in the electrica

MWCNTs and hybrid nanocomposite ZnO/Se/MWCNTs have been prepared via Solvothermal technique using Parr reactor at the temperature 180°C and SeCl2 as a catalyst. The obtained MWCNTs and ZnO/Se/MWCNTs are investigated using the FE-SEM, XRD, UV-VIS Spectroscopy and Z-Scan. The novelty of this research is studying the nonlinear optical properties for these prepared materials and the results exhibit that the thickness of the deposited film for hybrid nanocomposite ZnO/Se/MWCNTs is increased, which in turn, increase the nonlinear phase shift of the laser beam compared with the MWCNTs.

In this research, an experimental study was conducted to high light the impact of the exterior shape of a cylindrical body on the forced and free convection heat transfer coefficients when the body is hold in the entrance of an air duct. The impact of changing the body location within the air duct and the air speed are also demonstrated. The cylinders were manufactured with circular, triangular and square sections of copper for its high thermal conductivity with appropriate dimensions, while maintaining the surface area of all shapes to be the same. Each cylinder was heated to a certain temperature and put inside the duct at certain locations. The temperature of the cylinder was then monitored. The heat transfer coefficient were then cal

This article reviews the construction of organic solar cell (OSC) and characterized their optical and electrical properties, where indium tin oxide (ITO) used as a transparent electrode, “Poly (3-hexylthiophene- 2,5-diyl) P3HT / Poly (9,9-dioctylfluorene-alt-benzothiadiazole) F8BT” as an active layer and “Poly(3,4-ethylenedioxythiophene)-poly (styrene sulfonate)” PEDOT: PSS which is referred to the hole transport layer. Spin coating technique was used to prepared polymers thin film layers under ambient atmosphere to make OSC.  The prepared samples were characterized after annealing process at (80 ͦ C) for (30 min) under non-isolated circumference. The results show a value of filling factor (FF) of (2.888), (0.233) and (0.28