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التهرب الضريبي واثره على التنمية الاقتصادية في العراق
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Highlights the role of taxes in being a major source of funding sources internal economic and social development, and then, any decrease in tax revenue caused by tax evasion, for example, would weaken the government's ability to finance their investments and core financing private sector investment as a result of reduced ability to increase their reserves's cash banks, as well as the weakening of the effectiveness of tax evasion taxes as a tool to guide economic activity in the framework of service for development, and to achieve justice. And the statement of the reasons for and methods of evasion mandated to pay the tax due on them, whether legitimately or illegal with the statement of the proposed methods to tackle tax evasion and eliminate it. Also suffer GCT of the problem of non-payment of tax owed by the taxpayer through the followers of various styles legitimate third parties. And that there are several factors that lead to continued which this leads to reduced tax revenues and therefore did not achieve the goals of economic development. And reduce the phenomenon of tax evasion is working to increase tax revenue and thus reflected positively on economic development. One of the most important conclusions reached by the research show that high tax evasion phenomenon negatively affects economic development projects and thus the loss in state revenue. And the success of the economic development process need to many resources to achieve such as taxes, fees, and revenues of state property, loans, and deficit financing. The most important recommendations reached by the research, the need to give full flexibility to run the Iraqi mechanics of the tax system in terms of increased state revenues in order to achieve economic and social development required. And the need to raise awareness of the tax being one of the fundamental means to combat evasion and the success of the process of economic development, and feeling designate that the contribution to pay the tax contribute to building the economic development process

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Publication Date
Mon Oct 01 2012
Journal Name
Al–bahith Al–a'alami
The Role of Social Media in Changing Media
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Media theories and studies have provided many diligences on the concept of social media and the circle of influence, including the theory of social marketing which deals with how to promote ideas espoused by the elite in a society to become a recognized social value. The emergence of social networks provided a revolutionary breakthrough, taking the media to unprecedented horizons; and giving its users great opportunities to influence and move across borders without restrictions and censorship, except in a relatively limited manner.

So, the emergence of social media has created channels of live broadcasting from its audience in a method of development that changes the essence of the known communication theories; a

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Publication Date
Tue Mar 01 2016
Journal Name
Al-academy
The Function of Comic Relieve in Shakespearean Tragedy: عباس فاضل عباس
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The comedian scenes which Shakespeare has entered in some of his tragedies(Hamlet, King Lear, and Macbeth), constantly the wrath of conservative critics and theorists of Western Drama, as big violation to Aristotle’s rules of tragedy that is forbidden to insert comedian scene in tragedy. Chapter one deals with the research problem, and its significance, purpose,Boarders and the definition of Comic Relieve. Chapter two comprises the theoretical framework which has displayed Arist-Otle’s conception about the imitation way of heroes characters between tragedy and comedy, the different function of catharsis in each one. Then the research has exposed the economical and theatrical activities in London during Elizabethan age which was looke

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Publication Date
Wed Jun 30 2021
Journal Name
College Of Islamic Sciences
Technical image sources In the poetry of Muhammad Salih Bahr al-Ulum
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يتناول البحث شخصية شعرية وأدبية فذة هو محمد صالح بحر العلوم الشاعر العراقي المعروف والمولود في بيت ثوري من بيوتات النجف المعادية للاستعمار البريطاني في مطلع القرن العشرين، وينحدر من أسرة عريقة مشهورة بالعلم والأدب، عاش بحر العلوم شاعراً ينقل بصوره الجمالية كل ما يقع في حواسه، وتجربته تثري من اتصاله ببيئته فنجد الشاعر اشبه بالمصور يستمد صوره من واقع بيئته المتنوع. ونحن في بحثنا هذا نحاول أن نرصد أهم المصادر

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
LA METÁFORA, LA METONIMIA Y OTROS FENÓMENOS RETÓRICOS EN LENGUA ÁRABE Y ESPAÑOLA
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Resumen:

En este artículo se indaga sobre fenómenos como la metáfora, la metonimia, la polisemia, y la homonimia en las lenguas árabe y española, según la teoría cognitiva, basada en el pensamiento y la práctica lingüística. Esta teoría intenta investigar la relación entre el lenguaje humano, la mente y la experiencia. En realidad, los fenómenos que estudiaremos crean ambigüedad léxica y sintáctica tanto en árabe como en español. Además, dichos conceptos tienen sus propias características, especificaciones y formas en cada lengua.
Abstract:

This article studies phenomena such as metaphor, metonymy, polysemy, homonymy in Arabic and Spanish, according to cognitive theory, based on linguistic thought a

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Publication Date
Mon Jan 09 2023
Journal Name
College Of Islamic Sciences
(Behavioral and ethical reasons for happiness in the holy Qur’an, elected models)
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Research Summary:

Seeking happiness and searching for it have been among the priorities of mankind from the beginning of his creation and will remain so until the end of this world, and even in the next life, he seeks happiness, but the difference is that a person can work in this world to obtain it, but in the next life he is expected to get what he done in this world. And among these reasons are practical actions that a person undertakes while he intends to draw close to God Almighty, so they lead him to attain his desired perfection, and to attain his goals and objectives, which is the minimum happiness in this life, and ultimate happiness after the soul separates the body, and on the day of the judgment, Amon

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Publication Date
Tue Mar 30 2021
Journal Name
Baghdad Science Journal
Experimental Evidence of Chaotic Resonance in Semiconductor Laser
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In this paper, an experimental study has been conducted regarding the indication of resonance in chaotic semiconductor laser.  Resonant perturbations are effective for harnessing nonlinear oscillators for various applications such as inducing chaos and controlling chaos. Interesting results have been obtained regarding to the effect of the   chaotic resonance by adding the frequency on the systems. The frequency changes nonlinear dynamical system through a critical value, there is a transition from a periodic attractor to a strange attractor. The amplitude has a very relevant impact on the system, resulting in an optimal resonance response for appropriate values related to correlation time. The chaotic system becomes regular under

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
content Analysis for Some Type of Pillows used in Iraqi houses
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content Analysis for Some Type of Pillows used in Iraqi houses

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Publication Date
Sun Jun 30 2019
Journal Name
College Of Islamic Sciences
Itentional deliberative in Surat Al-Zumar M. Sheeda Khader Karim
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This research deals with deliberative intentionality in its two dimensions, deliberative intent, direct, and indirect deliberative intent, and deliberative intentionality assumed great importance to ancient and contemporary scholars. The text, relying on deliberative intent as a methodology concerned with the study of language in usage, and the research focuses on direct deliberative intent through (the intent of acceptability, the intent of the presumption, the intent of the informational, the intent of interaction), and the indirect deliberative intent through (the intentionality of the case, the intent of the metaphor, The intent of the communicative impulse, the intent of the allusion,), and these deliberative elements activate and c

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Publication Date
Mon Nov 24 2025
Journal Name
Journal Of Al-mamoon College
Subject Review: Toxic leadership in the workplace environment
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حضيت القيادة باهتمام كبير من قبل الباحثين ودورها الإيجابي في التأثير على الموظفين ونجاح المنظمات، في الآونة الأخير بدأت الدراسات تركز على الجانب المظلم للقيادة وتأثيرها على التابعين وبيئة العمل، وقد تم تحديد القيادة السامة بأنها أخطر الأساليب القيادية التي تتسبب بتكاليف مادية ومعنوية على المنظمات بمختلف جوانبها، ان القيادة السامة تأثر على دوافع المرؤوسين وقدرتهم على انجاز المهام، ورغبتهم في الاستمرار في

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Publication Date
Tue Jan 09 2024
Journal Name
Psychology And Education
Longevity of hope, its causes, effects, and treatments in light of the Qur'n and Hadith
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This study came to show the importance of long hope and its extent on human life, and I found that through the research, the majority of the scholars did not address this topic separately, and did not explain the travails of this situation and the worldly problems it causes to its owner, and the consequences that fall upon it in the hereafter. Most of the studies inside of the books consisted of a simple presentation of this problem and an explanation of the remedies that came to us from the Qur'an and the hadiths and the Sunnah, and on the sayings of the imams of guidance (may the best prayers and peace be upon them), and on the chosen companions and followers, may God be pleased with them, but the length of hope does not stop At a certain

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