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The Kurdish experiment in the process of translation (1898-1991): ئةزمووني كوردي لة ثرؤسةي وةرطيَرِاندا (189 – 1991
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Translation as a human endeavor has occupied the attention of nations since it bridges the gab between cultures and helps in bringing out national integration. The translation of Kurdish literature started with personal efforts in which newspapers and magazines had played a vital role in supporting translation and paved the way for promoting the publication of Kurdish products.

      The bulk of the materials translated from Arabic exceeds that translated from other languages owing to the influence of religious and authoritarian factors.

The survey of the Kurdish journals was limited to the period 1898-1991 since it marked a radical and historic change represented by the birth of Kurdish journalism which helped promote the translation process.

      The aim of this paper is to evaluate the Kurdish experiment in the translation process during the period from 1898-1991 . The paper is based on referred sources and the researcher's personal experience in Kurdish journalism…

      The types of translation have been under the focus of attention by a number of researchers stating that Kurdish readers cannot limit their culture to the Kurdish one but can be enriched by other cultures. Most of studies and research have been published in the Arabic language – a case which entails exerting a lot of efforts to translate them into the Kurdish language. However there are a number of obstacles posed by Kurdish translation including some words and terms,the nature of the Kurdish language and the influence of neighboring countries in addition to one's being non- knowledgeable about the mother tongue. Hence to be a competent translator , one should meet some key requirements that enable him/her to maintain fidelity in translation .

ثوختةي ئةنجامي تويَذينةوةكة

  • وةرطيَرِان بابةتيَكي طرنطي ئةدةبياتي طةلانةو، وةك هةولَ و تةقةلَلايةكي مرؤظايةتي بووةتة جيَي بايةخي نةتةوةكان كة ثرد ئاسا ثةنايان بؤ بردووة بؤ ئاشنا بوون بة كولتووري يةكدي .
  • وةرطيَرِان لة ئةدةبياتي كورديدا بة طشتي لة سنووري هةولَي تاكة كةسيدا بووة و رِؤذنامة و طؤظارةكانيش رِؤلَي باشيان هةبووة بؤ زةمينة خؤش كردن بؤ ثيَشكةوتني وةرطيَرِان لة زماني كورديدا ، ضونكة زمان زانةكان بابةتةكانيان تياياندا بلاَوكردؤتةوة ، كة بة زؤريش لة زماني عةرةبييةوة وةريان طيَرِاوة ئةويش لةبةر هؤكاري ئايني و دةسةلاَت .
  • مةوداي تويَذينةوةكةش (1898-1991) كة لة هةردوو سالَةكةدا هةلَكشان و داكشانيَكي رِوون هةية لةسةر ئاستي رِؤشنبيَري كوردي ، كة وةرطيَرِان بةشيَكي طرنطيَتي ، ضونكة لة سالَي يةكةمدا بة لة دايكبووني رؤذنامةنووسيي كوردي وةرضةرخانيَكي طةورة لةسةر ئاستي رؤشنبيري و خةباتي كوردايةتي دروست دةبيَ و لة سالَي دووةميشدا نةتةوةي كورد نةفةسي ئازادي هةلَدة كيَشيَ كة كارتيَكةريي راستة و خؤي هةبوو لةسةر طشت بوارةكاني ذياني كوردةواري .

ئامانجي تويَذينةوةكةش هةلَسةنطاندني ئةزمووني ثرؤسةي وةرطيَرِاني كورديية لةو زةمةنةدا .

  • تويَذينةوةكة لة كؤمةلَيَك سةرضاوةي رِةسةن سوودمةندة لةطةلَ ئةزمووني كةسيي تويَذةر .
  • ثؤليَن كردني جؤرةكاني وةرطيَرِان و كةلَةكةبووني شارةزايي بة دريَذاي ميَذوو كة شارستانيَتي ليَكةوتؤتةوة ، بوونةتة جيَي بايةخ و دووثات كردنةوةي ئةو رِاستييةي كةدةبيَ طةلان كةلتووري خؤيان لة ضوارضيَوةي زماني دايكدا حةشارنةدةن و هةولَي دةولَةمةندكردني بدةن .
  • ضرِكردنةوةي هةولَةكان بؤ وةرطيَرِاني ئةو تويَذينةوانةي بة زماني عةرةبي لةسةر هونةري وةرطيَرِان نووسراون كة لة وانة زياترن بة زماني كوردي نووسراون بكريَن بة كوردي .
  • دةستنيشان كردني طرفتة زمانةوانييةكان كةوا لة رِيَطاي كاري وةرطيَرِاندادةبنة كؤسث و لةم بوارانةدا بةرجةستة دةبن : فيَرنةبوون بة زماني دايك و وشةوزاراوة ، تايبةتمةندي سينتاكس ، سروشتي زمان ، كارتيَكةريي زماني طةلاني دراوسيَ

 

 

 

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المقدمة

تتعامل الجهات الضريبية في مختلف دول العالم بأساليب عديدة لجباية الضرائب من المكلفين بغض النظر عن فئات وأصناف هؤلاء المكلفين،وفي العراق تم اعتماد العديد من الأساليب لجباية الضرائب على امتداد المدد الزمنية المتعاقبة،وكان لأسلوب التقدير الذاتي وهو أحد تلك الأساليب مجالاً للتطبيق خلال مدة زمنية معينة،حيث جرى تطبيق هذا الأسلوب على وحدات اقتصادية معينة، وبالرغم من المساوئ التي قد ترافق تطبيق

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