the source of Fiqh do not give areal picture for the efforts which have been done for economic system of the taxes But it gives a special ideas about what must be done.

Appearance of the Kurdish press in the Kurdish literature was affected by as set of both external and internal factors. The former was realized in the spreading of press and publications especially at the neighboring countries in the second half of the 19^th century. The latter factors, external ones ,were concerned the political situations undergone by the Kurdish people who severely suffered injustice practiced by the Othman authority .All these reasons had driven the educated to migrate to search for more safe places to practice their cultural actions with absolute freedom. Consequently, the first newspaper was issued on 22/4/1898 in Cairo which pointed the birth of the Kurdish press inside and outside Kurdistan region which

استخدام العينات في بحوث وسائل الاتصال الجماهيري

Philology is a science concerned with issues raised about language. It is a research into the mental aspects of its origin in its various sciences. The term (philology) appeared in the writings of Arab scholars in the fourth century AH. One of the most prominent topics of philology is research on the origin and development of language; Because it is one of the topics that preoccupied thinkers and many scholars, philosophers, and theologians, as well as linguists, have tackled research in it.                

   This research has been devoted to the study narratines of the metaphysical concepts in Egypt during the Mamluk era ( 648-923 AD/1250-1517 AH). The study consists of three sections and an  introductionwhich highlights the study at that time for its great impaction public life in Egypt.

The status of science and scientists in the Arab Islamic state a prominent place was a signal the Koran to this position by encouraging people to seek knowledge as well asgive a prominent place for science and scientists, as confirmed by the Sunnah to this position through the Hadith as well as through height and this is what encourages peopleto take care of these things are important to the progress of the state and society and to

This paper deals with an important aspect of creativity in the poetry of Ibn Zaidoun, a senior poets Andalusians and writers

يهدف البحث الى استخدام بحوث العمليات في اتخاذ القرارات الادارية لما لها من اهمية في مواكبة التطورات الحاصلة في مجال استراتيجيات الاعمال ونظم المعلوماتية وإدارة المعرفة في القرن الحالي، إذ لم تعد الأساليب التقليدية في اتخاذ القرارات الإدارية مجدية بعد ظهور توجهات حديثة في الإدارة تركز على ضرورة الاعتماد على الأساليب الكمية كبحوث العمليات, وقد تطور استخدام بحوث العمليات في السنوات الماضية بشكل كبير وأصبحت أ

تهدف هذه دراسه

The purpose of this research that, the performance budget  is the best style of budget styles that can help and contribute in forming preparing federal typical budget in Iraq , By taking advantage of the application of the principles of scientific rules that would ensure optimal allocation and investment of the financial resources of the state and achieve the best performance and the lowest possible cost, both with regard to the administrative and accounting side, reducing the waste of public money, so that can enhance the success , power , and safety of financial activity of managerial system that it focuses on the magnetite and quality of the work done and the objectives wanted to meet. so application of performance budget require