The expenditures of the general budget, in its operational and investment divisions, are a basic factor in the economic and social growth of any country, and its impact on various economic activities such as income, employees , and the standard of living of members of society. This was based on a basic premise: Does increasing or decreasing investment expenditures have an effect on increasing or decreasing the tax proceeds, What is the level of relationship between them? and to achieve the goal of the research, an inductive and analytical method was chosen to measure the impact of the investment budget expenditures on the tax outcome quantitatively using the financial data obtained from The General Authority for Taxes, Ministry of Financ

The Voluntary Obedience has great importance for the modern taxes systems and its management and this is meant the taxpayer whom in charge to pay of his taxes obligations voluntarily , he is very known of himself whereas he prepared his finishing accountings and present them as samples prepared by taxes management and settle the tax sum directly according to specified income , which has an impact to find end to tax evasion as result lead to increase the tax income and achieve the justice for the taxpayer and the state treasury

The tax is a financial amount collected from the taxpayer for the account of the public treasury.. and is the cornerstone of the close bond between members of the community and the country in which they live , as income tax is imposed on the profits and revenues achieved by people and often the constitution of most contemporary countries stipulate that the legislator is obligated to determine the sources of revenues and profits subjected to tax. Because the tax has a serious impact on people’s money because it is exposed to that money through direct deduction . Therefore, we note that the applicable income Tax Law stipulated that in order income to be subject to tax , it must be derived from one or more of the income sources st

Pragmatics of translation is mainly concerned with how social contexts have their own influence on both the source text (ST) initiator's linguistic choices and the translator's interpretation of the meanings intended in the target text (TT). In translation, socio-pragmatic failure(SPF), as part of cross-cultural failure, generally refers to a translator's misuse or misunderstanding of the social conditions placed on language in use. In addition, this paper aims to illustrate the importance of SPF in cross-cultural translation via identifying that such kind of failure most likely leads to cross-cultural communication breakdown. Besides, this paper attempts to answer the question of whether translators from English into Arabic or vice versa h

     After the year 2003, Iraq went through multiple waves of violence and at different levels on the security, intellectual, political and social levels. Behind that stood several motives and incentives to enable violence that represented the first axis of research, the most important of which was the political motives that circulated an atmosphere that politics against society and transformed power into a field of political brutality against the individual and the group at once. There are also cultural, intellectual, media and economic motives such as weak cultural independence, poverty, marginalization, unemployment and want, and the absence of a media discourse that rejects violence but incites it, on the other ha

    Many studies have been made and still concerning the field of translation. Since the mid-90's a considerable amount of researches has tackled the problem of gender and its effect on the process and the product of translation. Simon (1996, p 508) points out that when comparing women and men as translators and writers through history, women seem to be the weaker side. This paves the way to feminist movements which produce prominent studies concerning gender as a concept and translator's gender as practice on the quality and the accuracy of the translation.           

     Flotow (in Meschia, 2012, p 1-4) outlines several issues that can be

The problem of slow learning in primary schools’ pupils is not a local or private one. It is also not related to a certain society other than others or has any relation to a particular culture, it is rather an international problem of global nature. It is one of the well-recognized issues in education field. Additionally, it is regarded as one of the old difficulties to which ancient people gave attention. It is discovered through the process of observing human behaviour and attempting to explain and predict it.
Through the work of the two researchers via frequent visits to primary schools that include special classes for slow learning pupils, in addition to the fact that one of the researcher has a child with slow learning issue, t

This experiment was conducted at Poultry Research Station of the Animal Resources Research Department-Office Agricultural Research-Ministry of Agriculture in Iraq, during a period of 16 weeks (four periods and each period of four weeks) from 21 th April to 10 th August 2019. In this experiment 240 Japanese quail's female 9 weeks old, were used in this experiment. Females were randomly assigned to five treatments with three replicates per treatment (16 females/replicate). The experimental treatments were T1, T2, T3, T4 and T5 with an addition of Spirulina in an average of (0, 1, 2, 3, 4%) respectively in the diets of quail to study their effect on productive performance. The results of the experiment showed significant increase (P≤0.05) re