תקציר :

 המחקר הזה הוא ניסיון לשפוך אור על נושא מרכזי וחשוב בחייהם של היהודים, "הממד הדתי" אצל היהודים, מחקרי הנקרא "הממד הדתי בסיפור העברי המודרני" גם מתייחס להשפעת התרבות הדתית של המספר והחוג המשפחתי שחי בו, ואיך שיקף המספר את כל הדברים האלה ביצירותיו הסיפורית .

המספר בוחר במילים ובמונחים בעלי משמעויות דתיות או מביא את הסיפור הזה אשר קרוב אל נושא הסיפור ההולך באותה מגמה .גם כן השפעת התיאולג

The research aims to verifying the tax exemptions granted in accordance with the Iraqi tax legislations, showing their suitability for basic tax rules, and identifying their role to reduce the tax evasion phenomenon and the negative effects resulting therefrom, which arerepresented by a decrease in the proceeds of tax revenue and therefore leadings to a reduction of public revenues of the state. Also, the research tries to identify the ways to reduce cases of tax evasion due to their reflection positively on the public budgetof the state. The data of the research was collected through two models of questionnaires distributed to a sample of taxpayers from some professions and a sample of the tax administration staff. The research has reac

Magical realism potential bulwark plastic art and literature، and won great fame and Research cash innumerable، and like other currents of literary found his outlet in the art of cinema، quoted cinema of literature magical realism and influenced his concepts، and Arab cinema، it was necessary to have a vulnerability to stream، either Tools employing magical realism، unintentionally since the early beginnings dating back to the time of World Wars I and II، or in deliberate more mature in the twenty-first century، due to the emergence of film-makers more aware and culture، and more friction global currents.

      But this raises a number of problems that need to be addressed from the maker of

وضع (woodruff and siddoway, 1965) معادلة لتقدير مفقودات التربة بواسطة التعرية الريحية تدعى (معادلة التعرية الريحية (WEQ، إذ يعطي حل هذه المعادلة الكمية القصوى للتعرية الريحية تحت ظروف حقلية معينة، وتعتبر دليل في تحديد الأساليب الضرورية لمعالجة التعرية الريحية في تلك الظروف (الطيف وآخرون، 1991). تهدف هذه الدراسة إلى معرفة مدى تأثير التغيرات المناخية في منطقة السماوة جنوب العراق وبغداد وسط العراق طوال فترة 34 سنة في قيم مفقودات

                Inflation is one of the important issues that the economic authorities in all countries of the world care about, where the loss of money for its function is one of the most important and largest inflationary effects that this phenomenon leaves on the economy, and Iraq, like other countries, has had its share of the problem of inflation for a long time due to the circumstances that He went through it, whether it was the wars he fought or the economic blockade that was imposed on him in the nineties of the last century. Economically, the problem of inflation is addressed through the use of fiscal policy tools, including tax increases in order to abso

                Inflation is one of the important issues that the economic authorities in all countries of the world care about, where the loss of money for its function is one of the most important and largest inflationary effects that this phenomenon leaves on the economy, and Iraq, like other countries, has had its share of the problem of inflation for a long time due to the circumstances that He went through it, whether it was the wars he fought or the economic blockade that was imposed on him in the nineties of the last century. Economically, the problem of inflation is addressed through the use of fiscal policy tools, including tax increases in order to abso

Worldwide, there is an increased reliance on COVID-19-related health messages to curb the COVID-19 outbreak. Therefore, it is vital to provide a well-prepared and authentic translation of English-language messages to reach culturally and linguistically diverse audiences. However, few studies, if any, focus on how non-English-speaking readers receive and linguistically accept the lexical choices in the messages translated into their language. The present study tested a sample of translated Arabic COVID-19-related texts that were obtained from the World Health Organization and Australian New South Wales Health websites. This study investigated to that extent Arabic readers would receive translated COVID-19 health messages and whether the t

 يتناول البحث تعليم اللغة العربية وما لها من أثر بين التراث والمعاصرة إذ يعُد مقياس رقي أي مجتمع من المجتمعات مقدار عنايته بلغته القومية ، فهي وسيلته واداته للتفاهم في مواجهة المواقف المختلفة التي تتطلب الكلام ، والاستماع ، والقراءة ، والكتابة ، هي  دلالة تحضره وتقدمه في احواله المختلفة ، وهي الشرط الاساس في بقائه ونمائه ، فبدونها يغيب موضوع الحديث عن مفهوم المجتمع القومي لاي شعب من الشعوب ..

 مما لاشك فيه أنّ اندفاعنا للقيام بهذه الدراسة المتواضعة له أسبابه ، أهمها إن بعض الأبنية الصرفية مازالت مغمورة في ركام الدراسة قابعة تحت غبار الزمن على أساس أنها خارجة عن القواعد الصرفية الأساسية من غير مسوغ لهذا الخروج ، وهذه محاولة جادة للوقوف على بعضها ، لكي ننفض عنها الغبار لتخرج إلى النور ،

The accession of countries to the World Trade Agreement and the openness of markets to each other without restrictions led to the emergence of the philosophy of "a world without borders and business units without countries", which required adapting the modern business environment to that philosophy, which is considered as objectives for the activities of the units that must be implemented in order to achieve competition. The objective of the units has changed from making profit to meeting the desires of customers, which is what imposed a new role for management accounting as a field of knowledge renewed in it visions of competitiveness between units. Because of the increasing needs for information in light of environmental change