The tax base is one of the bases of the technical organizing of taxes,   and that a good selection of the tax base effects the outcome of the tax and its fairness, and with the expansion of the tax range results a dangerous phenomenon called tax evasion, which became threaten the economies of countries and this phenomenon prevents the achievement of the state to its economic, political and social objectives which seeks to resolve this phenomenon and identifying all human and material potential and realize the real reasons that lie behind it.   The researcher found that tax authorities are weak in terms of it the technical material and financial abilities, the analysis of data show that then is a significant reve

1- The Granadian, Lisan Ad-Din Ibn ul Khateeb, was a brilliant thinker and a great writer who filled Andalus and Morocco with literature and poetry and his genius emerged in different knowledge fields.
2- He was one of Andalus famous people, as he was a first class physician and philosopher, a great historian, a farsighted politician and had a strong cognition.
3- Ibnul Khateeb proved that his age, that he lived in, was a sophisticated in which arts, literatures and sciences thrived.
4- Ibnul Khateeb dedicated his life for the service of Granada Kingdom and that was clear in his writings, both prose and poetry.
5- Ibnul Khateeb witnessed a group of great Andalus scientists and writers, firstly the thinker Ibn Khaldun who sing

The body of the actor and its expressive significance is an essential topic in studying acting . it is not only confined to the study of soul and body from philosophical aesthetic perspective , but also to study the conception and mechanism of such a dichotomy followed by theatre directors and theorists , who are highly concerned with the creativity of actors . The researchers believe that such a study would be of benefit for actors as well as others working in theatre .                             

     The study falls into two sections . the first deals with the phi

A literary text is not void of the use of the ego and the other while speaking or in a spoken communication. Such a usage is apparently outstanding in Arabic literature, and it reflects society in all its various cultural, social and political conditions. Therefore, the ego is one of the prominent concepts on which human personality is built, and its role in the formation of society and in communicating among all human societies. Accordingly, the present paper aims to clarify the duality of the ego and the other, where the ego starts from the poet himself to expand the circle of subjectivity by including his family, society, immediate surroundings, race and his religion. The other, on the other hand, that is separated from the poet,

The present study aims at examining the stylistic development in the crafts of the sculptor Mohammed Ghani Hikmat. It gives answers to the following two questions: what is the nature of the stylistic development? And what are these principles and techniques led him to this development? The researcher has used the descriptive, analytic approach in examining the selected five samples out of the sculptor’s displayed crafts. The observational technique is used as a tool of examination. Among the main findings are: integrating space in the cubic crafts, represented by the existence of holes within this general construction of that space; the evident influence of critical contemporary orientations through the direct insertion of recipients i

Appending is a morphological term which means the addition of one or two letters to a structure to be similar to other structures of well-known abstractor additional nouns and verbs constructions. The goal of appending is to organize what have been expanded linguistically and collect similarities to reduce the syntactic rules. This is because the appended word exists for expanding purposes; however, it has no construction of its own. An appending was included with another construction with mentioning the additional letter. This by itself means that appending as a process is a term that helps organize rather than expand language. Scholars further noticed that the appending letter is not semantically significant, and so it differs from the

The Providence of the Rosaly's family to the Intellectual Movement in Yemen

the contemporary Arab scholars deal with semiotics as an approach that helps them understand the texts, its meaning, and its structural functionalism . that’s why every now and then we find some
studies and researches using semiotics as an approach in study and comparatives, some of them even used the semiotic approach in analyzing old and new texts, while others think that semiotic holds and important place in critical approaches .
even though some of them considers semiotic just a trend of fashion this really didn’t lessen the value of semiotic as a scientific and procedural approach in literary and media studies as well as in analyzing literary and journalistic texts. for this reason it is considered as an important approa

The other is a problematic concept and can be achieved only by the existence of difference and differentiation between human groups in views and views, the other is out of the ego, which is different religiously, politically, socially, culturally, place and language.
We take from the Iraqi feminist novel analytical field to reflect the image of the other in the novelist world, and the models chosen for the study are: the novel granddaughter of American novelist Anaam Kjie Ji, and novel how the sky seemed close to the novelist Batoul al-Khudairi, and novel when you wake up the smell of novelist Dni Ghali, and the rope of the umbilical and the novel Shufuni Shufuni The novel by Samira Al-Manea, the novelist of the novelist Alia Mamdouh,