Crime has become a phenomenon associated with human socialization.  Wherever human groups are found, a crime, which differs from one society to another, is found. It is one of the most dangerous social issues that undermines the solidarity of a given society. This is because it establishes a takeoff from community's norms, values, customs and traditions, and thus turns into a danger to the lives of people, groups and society that threatens its strength and security. The paper focuses on the crimes that violate the social law, like child rape, incest and electronic extortion, which are increasing in size, increasing as a result their repercussions on the human society. The study seeks several objectives, including: examining the natu

The importance of this research comes from the possibility of achieving positive interaction between accounting and tax through the interest in setting accounting standards and adapting them to local tax legislation, as the adoption of the application of the international standard (IAS 12) for income taxes helps to measure and determine the base for income tax and may lead to an increase in the tax outcome. Through the reliance of enterprises on many accounting bases, and that the tax administration in Iraq depends on the element of personal judgment in determining the tax base, which leads to lack of objectivity in determining the tax outcome, as the impact of the accounting standard (IAS 12) on the tax base and tax outcome is one of th

The Financial authority is considered as one of  the most of benefited parts from financial statements  which depends on it in process of accounting  in taxes as basis to determine The Tax Base , but no confidence from financial authority part in objectivity of income financial information in them for many of limited companies led to no dependence on them to specify taxation contain & dependence on yearly regulations that issued them. To enhance the confidence of financial authority to these lists must meet its requirements, because the menus Fulfill the requirements of the financial authority increases the confidence in these statements and therefore reliable in determining the tax base. So this research aims to speci

Atheism is one of the most dangerous absurd doctrines that have swept the world in the modern era. Its strength lies in the bodies that stand behind it and adopt its ideologies which are accompanied by the tremendous media momentum of the theses of its supporters based on scientific and non-scientific levels. And since the denial of the existence of the Creator is the main focus and central point which the atheists based their view towards the universe, life and man, this humble research came to discuss the claim of the existence of the world by pure chance, and try to explain this scientifically through the theory of natural selection and survival of the fittest developed by the English biologist Charles Darwin. The resea

استهدف البحث اعداد تدريبات الكروس فت(cross fit).التعرف على تأثير تدريبات الكروس فت لتطوير لتطوير القوة الانفجارية وسرعة الاستجابة الحركية ودقة الأداء لمهارة والضرب الساحق للاعبي الكرة الطائرة). وتضمن مجتمع البحث  لاعبي الشباب الكرة الطائرة  ،وكانت طريقه اختيار العينة تم اختيار العينة بالطريقة العمدية من لاعبي الشباب البالغ عددهم (12) مقسمة  الى 6 لاعبين  مجموعة تجريبية و 6 لاعبين مجموعة ضابطة وكان المنهج الم

أن أهمية البحث تكمن في أعداد منهج تعليمي مقترح وفق أنموذج بايبي وتعلم مهارتي الاعداد وأستقبال الارسال بالكرة الطائرة للطالبات وتكمن أهمية أنموذج بايبي بالمساعدة على توظيف المعلومات في المواقف المختلفة،وان مشكلة البحث جاءت بعد أطلاع الباحثات على الدراسات والمصادر السابقة لاحظت بأن هناك ضعف في الاداء المهاري في مهارتي الاعداد وأستقبال الارسال بالكرة الطائرة من قبل الطالبات لذلك أرتأت الباحثات الى التع

Academic writing is a key skill for success in academic life, particularly for graduate students of a foreign language. The importance of writing to academic culture, practice, and knowledge building has led to a great deal of research in many fields, including rhetoric and composition, linguistics, applied linguistics, and English for Academic Purposes (EAP). Often, studies and research investigating academic writing are motivated by the need to inform the learning of writing to native and non-native English-speaking students, through both descriptions of professional academic writing as well as through comparisons of novice writer (native and non-native Englishspeaking) and expert production. However, while learning about academic writing