Research aims to shed light on the concept of corporate failures , display and analysis the most distinctive models used to predicting corporate failure; with suggesting  a model to reveal the probabilities of corporate failures which including internal and external financial and non-financial indicators, A tested is made for the research objectivity and its indicators weight and by a  number of academics professionals experts, in addition to  financial analysts  and have concluded a set of conclusions ,  the most distinctive of them that failure is not considered a sudden phenomena for the company and its stakeholders , it is an Event passes through numerous stages; each have their symptoms that lead eve

Psychological damage is one of the damages that can be compensated under the fault of negligence in the framework of English law, where the latter intends to include an enumeration of civil errors on the basis of which liability can be determined, and aims under each of these errors to protect a specific interest (for example, defamation protects Among the damage to reputation and inconvenience are the rights contained on the land), and the same is true for the rest of the other errors. Compensation for psychological damage resulting from negligence has raised problems in cases where the psychological injury is "pure", that is, those that are not accompanied by a physical injury, which required subjecting them to special requirements by the

The Arabic language has always been and still is the preoccupation of our scholars, both advanced and late, because of the amazing secrets that this language holds. What distinguished it from the rest of the languages ​​is that its owners speak with sounds that others are unable to pronounce, except by vigorous attempts, and these voices include za’, middle and extreme hamza, and ha’.

يتناول البحث دراسة الأصوات في العربية وتقسيماتها بناءً على طبيعة جريان الهواء وانحباسه في مجرى النطق هي الأصوات التي لا ينحبس فيها الهواء انحباساً تاماً في مخرجها، بل يضيق المخرج بشكل يسمح للهواء بالمرور والاستمرار في الجريان وإحداث صوت "احتكاكي" مسموع.أمثلة على الأصوات المستمرة (الرخوة)

لطالما كانت وما زالت اللغة العربية الشغل الشاغل لعلمائنا متقدمين ومتأخرين، لما تحمله هذه اللغة من أسرار عجيبة، فمما امتازت به من بقية اللغات أنَّ أصحابها ينطقون بأصواتٍ لا يتمكن غيرهم من النطق بها، إلا بمحاولات حثيثة، ومن هذه الأصوات الظاء والهمزة المتوسطة والمتطرفة والحاء. وذكر مكي بن ابي طالب أنَّ الاصمعي قد ذكر أن صوت الثاء غير موجود لا في الفارسية ولا في الرومية وليس عند السريانية ذال. أمَّا العين و

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

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

Abstract :

       The research aims to diagnose some of the negative phenomena
 ( Counterfiting , Pettifogging , Embezzlement ) that have been detected over the past ( 2010 – 2014 ), a fixed-term part of the national strategy for the fight against corruption launched by the Joint Council for the fight against corruption in Iraq and measuring the application of government control according to the American standard GAO standards and identifying the potential for the application of those standards gap. It has been collecting data and information of special issues of corruption reports and meeting with (42) employees and the use of a checklist has been prepared for thi

    A field study aimed at identifying the degree of satisfaction of secondary school principals with regard to the role of universities and their obstacles in developing their administrative skills. It adopted the descriptive analytical approach. The research community consisted of (249) male and female principals in the schools of Baghdad (Al-Rusafa and Karkh), and the research sample was chosen by the simple random stratified method at a percentage of (40%) of the research community, and the number of the sample was (100) male and female principals. A questionnaire consisting of (40) items distributed between two domains was developed. Its validity and reliability were confirmed. The researcher used the (SPS