The twelve samples of agricultural soils from four regions in Al-Najaf governorate with sampling plant with soil. Physical properties of the soil where studied, such as electrical conductivity ranged from (136.33-1070.00)μS/cm^-3, and moisture which ranged between the values (0.39-36.48)%. The chemical analysis of the soil have included the proportion of calcium carbonate the ratio between (44.00-48.00%) has been observed increasing amounts of calcium carbonate in surface models. The pH where results indicate that pH values ​​were close to study models ranged between (6.88-7.42) these values ​​generally within the normal range for the measured pH values ​​of the Iraqi soil. The amount of gypsum ranged betwe

Tax governance is a set of legal means that directs the tax administration to deal in good faith with taxpayers based on transparency, integrity and accountability while ensuring the achievement of tax justice and works to introduce advanced means by which it deals with all stakeholders.

      In this study, we try to explain its rooting and legal nature by shedding light on the position of some international organizations and their internal legislation in the context of public finance.

This study highlights the social concepts of the ‘night’ of the residents of Mesopotamia, who realized the nature of the universe, constellations, planets, stars, and the sun and the moon and their effect on the daily life. Moreover, they recognized the requirements of the day and the aspects of the night that impacted their life in one way or another. Through the cuneiform regarding day and night, we found that people had their special view concerning ‘night’ in terms of religious and secular dimensions. They had benefited from the appearance of stars and the moon and had related many events – social, religious, or military – to these phenomena. I chose to do this study in relation to ‘night’ due to its importance in the th

Contemporary researchers realized the importance of the title. Many researches and studies concerned in titles and their analyses on the structural, semantic and pragmatic levels have been developed. Title gives a vital assistance to control the text harmony and to understand its vague aspects. It is the axis which re-generates itself, grows, and re-produces itself; as if it were a head for a body.

Title has strong relation to the reader- waiting horizon, multiplies as many levels of understanding are there. The horizon of waiting is limited by the title, basically, to be the first reason for the text entrance, as the first thing attracts the reader is the title.

Approaching title scientifically and objectively is impossi

In the framework of this study, the phenomenon of transfer is probed pragma-linguistically and socio-linguistically concerning marriage situations among Iraqi EFL learners. The study also strives to look at the refusal strategies most commonly employed by Iraqi female English as a foreign Language (EFL) learners compared to their counterparts, American native speakers of English. The study involved 70 female participants who answered a Discourse Completion Task (DCT), which contained ten marriage proposals to be refused. Each situation entailed refusal of a person from a higher, an equal, and lower status. The researchers adapted Beebe, Takahashi, and Uliss Weltz’s (1990) taxonomy of refusal for analyzing the data comprehensively. The

In the framework of this study, the phenomenon of transfer is probed pragma-linguistically and socio-linguistically concerning marriage situations among Iraqi EFL learners. The study also strives to look at the refusal strategies most commonly employed by Iraqi female English as a foreign Language (EFL) learners compared to their counterparts, American native speakers of English. The study involved 70 female participants who answered a Discourse Completion Task (DCT), which contained ten marriage proposals to be refused. Each situation entailed refusal of a person from a higher, an equal, and lower status. The researchers adapted Beebe, Takahashi, and Uliss Weltz’s (1990) taxonomy of refusal for analyzing the data comprehensively.

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BN RASHİD, 2023