That the possibility of imposing a tax on electronic commerce is increasing interest in it by governments in developed and developing countries alike, and there is interest in a logical by governments and bodies of taxation, in particular in developing countries erosion potential tax in the tax base resulting from the adoption of e-commerce if not mutation rules and tax legislation, local and international to take into account this important economic developments and how to keep up, said the combination of the taxation system is the only way to increase revenue needed to finance government spending on goods and services needed by society.

The most important conclusions reached by the rese

Khadija Al-Hadithi was known for her love of the Arabic language. She was a distinguished and serious phenomenon in Arabic science and culture. She was born in Basra Governorate, one of the ancient and important cities in the history of Arabic grammar and one of the centers of the intellectual and scientific movement. The Basra Grammar School emerged there and made numerous achievements in the field of Arabic linguistics that remain an important source for students of the specialty.

Tekrarlar, anlamı kuvvetlendirmek, ifadeyi zenginleştirmek amacıyla kullanılan dil unsurlarıdır. Ural Batır destanı da tekrarlar, özellikle de ikilemeler açısından zengindir. Bu yazıda, Ural Batır destanındaki ikilemeler gruplandırılarak verilecek ve değerlendirmesi yapılacaktır.

Abstract

Word repeating is language items used for strengthen the meaning and riching the expression. By this view, Ural Batır epic is a good example for word repeating units. In this paper, Ural Batır epic’s word repeating has been presented by classification.

إن تاريخ التعليم  في السنوات الأخيرة هو قصة تحكي تطور التعليم من بُعد والتعليم المفتوح وباختصار " الإنفتاح التعليمي " Opening up education؛فعلى مدى عقود قليلة  عملت  التكنولوجيا الحديثة مثل الكمبيوتر الشخصي ، والوسائط المتعددة التفاعلية ، والإنترنت باستمرار على توسيع فرص

Euphemism is an important linguistic phenomenon that tends to soften written or oral expressions. Thus, when translators or interpreters face expressions including euphemism, they need to know how to deal with them. The problem of the current paper lies in the effect of rendering euphemistic expressions inaccurately, as such expressions represent the cultural and terminological sense of the original language. Thus, rendering them improperly will affect the sense of the interpreted speech. For this, it is essential for translators in general and simultaneous interpreters in particular to know the importance of utilizing euphemism in the simultaneous interpreting field, which is the main aim of this paper. To this end, a systematic review

The current research dealt with the rapid development of industrial product design in recent times, and this development in the field of design led to the emergence of modern trends in many terms and theories to direct greater interest in the cognitive foundations of design and its relationship with the components of other natural sciences, and despite the impressive technological development, nature remains With its content of formative values and structural dimensions, it is the first source of inspiration and the source of all modern mathematical sciences and theories, as God made them tend towards organization to continue to provide us with endless inspiration. Hence, the fractional one, which is an important part of dedicating the d

ارتبطت اية الدين بجملة ايات قبلها بشكل يبهر القارئ و يوقفه على ما في القران من رصانة تاليف و احكام بناء و تلاؤم اجزاء معى اكتنازها .دقائق بلاغية كان جلها عائدا الى فنون علم المعاني

The codification of the social history of the city of Baghdad will be filled with an inherited folklore and folklore that has been descended to it from the previous generations with all its tales of folk tales, metaphors, parables, crafts and industries. Immortal

الملخص الضاد والظاء موطن تفرّد العربية وفخرها ، ألّفت فيهما العشرات والعشرات من المصنّفات الثرّة لكثرة ذرائع تلابسهما والخلط بينهما ، فهما متشابهان في هيكل البناء ، وإخراجهما متداخل على اللسان ، وألفاظهما متناظرة برحابة في الإملاء ، فضلاً عن سريان إشكالهما إلى حدّ الآن ، مما حثّني على التفكير في وسائل تسهّل المطروح وتمدّ جسراً بين أجزائه عسى أن تدنو قِطافُهُ في دفع الشبهة ومواراتها ، فتحصّلت لي أمور أذعتُها