This dissertation studies the application of equivalence theory developed by Mona Baker in translating Persian to Arabic. Among various translation methodologies, Mona Baker’s bottom-up equivalency approach is unique in several ways. Baker’s translation approach is a multistep process. It starts with studying the smallest linguistic unit, “the word”, and then evolves above the level of words leading to the translation of the entire text. Equivalence at the word level, i.e., word for word method, is the core point of Baker’s approach.

This study evaluates the use of Baker’s approach in translation from Persian to Arabic, mainly because finding the correct equivalence is a major challenge in this translation. Additionall

ABSTRACT

              Agricultural production, food security and safety, public health animal welfare, access to markets and alleviation of rural poverty have been achieved by controlling on veterinary services to prevent animal disease. World organization for animal health guidelines focus on controlling of animal disease which depends on good governance and veterinary services quality. The aim of veterinary services is controlling and preventing animal disease some of other aspects; it's responsibility of early detection, rapid response to outbreaks of emerging or re-emerging animal disease, optimizing quality and effectiveness of disease

The aim of this research is to find out the impact of cognitive incompatibility schemes on the development of creative thinking skills among first grade students.
To prove the objective of the research, the researcher put the following hypothesis:
There is no statistically significant difference at the level of (0.05) between the average score of the experimental group who study the history of ancient civilizations according to the patterns of cognitive conflict and the average grades of the control group students who study the same subject in the usual way in the test of post-creative thinking skill

Background: According to several animal and human studies, Vitamin D appears to play a substantial role in the development of diabetic nephropathy, However, the possibility of vitamin D's Reno protective impact and influence on the reversal of already-existing renal damage remains speculative. Vitamin D deficiency and insufficiency are ubiquitous worldwide and have been linked to a variety of pathophysiological conditions, including diabetes, allergies, autoimmune illnesses, pregnancy difficulties, and, more recently, worse COVID-19 clinical outcomes. From a translational perspective, the goal of this review is to look into the potential function of vitamin D in the development of diabetic kidney diseases

The purpose of this research is to study the quality of scientific research at the University of Baghdad in light of scientific piracy and plagiarism of research and results and attribute it to others intentionally or unintentionally. Proactive writing such as stealing ideas or synthesizing the results of one another over others and its negative impact on the quality of scientific outputs and the reputation of educational organizations through an exploratory study in the faculties of the University of Baghdad, scientific and humanitarian. As for the aims of the study, it was determined by determining the negative impact of piracy on scientific research. A Likert five-point scale was used in this research. The research community c

Abstract

   It is clear to everyone how important it is to implement transactions electronically, as it facilitates the provision of services to beneficiaries, whether individuals or institutions, to achieve many benefits that are not exclusive to the beneficiary or the applicant, but extends to the governmental and international bodies. And the number of users has reached millions since its emergence in 1995, because the concepts of electronic transactions have great advantages for the economy in general and the banking sector in particular, so cooperation in various fields with the aim of becoming an information society has become paramount, It allows customers to pay money to any company they want t

The contribution rate of tax revenues in the federal budget is very small compared to the rate of contribution of oil revenues and this leads to negative repercussions on the Iraqi economy and the budget becomes a prisoner of high and low oil prices, and this is a problem that needs to be studied to know the extent of the impact of economic and political decisions on the size of tax revenue and The research goal is determined in studying the effect of amending the Unified Law No (26) of 2019 on the size of annual tax revenues .                                   &

The safety of state may be threatened by the exceptional circumstances such as the wars and normal disasters. Those circumstances make the state unable to protect the general system by using public rules. So the authority of control organization should expand to control such circumstances. Those authorities should report hasty and definitive steps to encounter such issues. The exceptional circumstances may directly affect the personal rights and freedom that were warranted by the constitution. So the legislator should determine the constraints that were adopted upon them and showed the guarantees of those liberties in order to avoid the unfair decisions and orders. 

The Iraqi-Kuwaiti relations represent a great issue for the Arab-Arab relations. This relation is characterized by specificity for the tension since the foundation of the State of Kuwait until late. There are many factors that prevented the fulfillment of the aspiration towards the development of the relations, perhaps the most important of which is the issue of Mubarak Great Port which is a difficult issue as far as the relation between the two states is concerned. One year after Iraq put the cornerstone of the Great Faw Port. This is considered as the most important hurdle in front of constructing the relations with the neighbor Kuwait

Tax compliance is one of the most important programs that countries seek to combat a tax evasion. the congress of u.s. enactrd an act which guarantes the us: government fighting against tax evasion of those citizens who lives outside its territory. this act is called: (the foreign account tax compiliance act), FATCA 2013. the idea of this law is embodied in commitment of all non – us foreign financial institutions and bank sin in countries that have memorand am of mutel cooperation with the U.S government to diselose their records for internal revenue service and to report in formation about accounts by u.s. account holders so that (IRS) can with hold on pay ments to certiav investors according to the u.s. legal rules .