The existence of the tax Coupled with the existence of the power of the political   Sociality and the evolution of its concept differes according to the concept of the role of the state and its evolution in the economical life and  it represents on of the main sources of funding one hand and an effective means that enables the state to intervene in various aspects of the economic life on the other hand. Tax also can be considered as a tool used to re-distribue the in class. Perhaps Iraq suffers from and in the marginalization to the role of taxes in funding and in turn the adoption of the Iraqi budget on oil revenues to finance the aspects of expenitvre which can pose a risk on the total Iraq

This study includes the rebuilding of cities that war destroyed, which include some of the special policies that should be followed in order to build cities that war destroyed and which have importance in the national and humanitarian level, as well as some international experiences discussed including Warsaw, and the regional experiences, including Lebanon and concentrates on the foundation stone and evaluate it with global and regional experiences so that we can concluded with an integrated strategy that will achieve the best results in doing the reality that we live in these cities which are suffering from such disasters . In order to achieve the best goals we should review the best concepts and theories related to reconstruction afte

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All over the world and in different societies and cultures , people are always looking for different ways of favourable , gentle smooth and soft communication .The 'powerful linguistic devices ' that are embedded in the daily English language is called "euphemism". It plays an important and vital role in daily communication. It represents a significant part of English . It is used to express any aspect of everyday realities such as the business world , mass media , etc. The comprehension of such realities can not be verified unless a reasonable command of euphemism is achieved.
Euphemism is defined according to various perspectives and views. It is " that figure of speech which consists in the substitution of a word or expression of c

This study intends to look into the activities instructors use in the classroom to teach literature. Three models for teaching literature were added into the study in order to deepen the use of activities in the classroom. They are six activities in the teaching of literature were listed as indicators investigated during the study; language based, paraphrastic, information-based, personal response, moral-philosophical, and stylistic. An emphasizing the teaching of literature, the classroom activities used were mostly concentrated on the technical aspects of reading, writing, listening, and speaking. Through observing the classroom, it was revealed that teachers employed more Language-Based activity, Moral-Philosophical activity, and Informa

Empirical equation has been presented to predict the optimum hydrodynamic
pressure gradient with optimum mud flow rate (one equation) of five Iraqi oil wells
to obtain the optimum carrying capacity of the drilling fluid ( optimum transport
cuttings from the hole to the surface through the annulus).
This equation is a function of mud flow rate, mud density and penetration
rate without using any charts or graphs.
The correlation coefficient accuracy is more than 0.9999.

Stone columns are widely used globally due to theirversatility and relative wide applicability to treat different soil and foundation situations but much of the research undertaken to date has focused on their use in soft soils. In countries like Iraq the use of stone columns is still limited from a practical point of view, chiefly as many other soil conditions are commonly encountered. These include collapsible soils: soils that are prone to relatively rapid volume compressions (through collapse of metastable fabrics) that occur due to the action of load and/or increases in water content. Recent work has opened up the possibility to use stone columns in these soils by the use of encasement, thereby overcoming the impact of loss of lateral

This research concentrate on cultivated Iraqi Agave attenuata dried leaves and roots, because of little studies on this plant especially on the root that lead to the eager of study and comparison of phytochemical constituents between leaves and root. Extraction of bioactive constituents was carried out using several solvents with increasing polarity (n-hexane, ethyl acetate and methanol) by soxhlet apparatus. Steroidal saponins in Agave genus is well documented in many species, lightening the minds in this research on extraction method which is specific for steroidal saponins. Phytochemical screening was done by GC/MS for n-hexane fraction, qualitative and quantitative estimation of several bioactive constituents (caffe

The research aims to determine the role of the practices of green human resources management in achieving requirements of environmental citizenship in the workplace, the General Company for Vegetable Oils was chosen for the application of field-side of research which represent one of the important industrial companies in Iraq, which suffers from poor Green human resources management applications, which reflected negatively on the development Environmental citizenship among Employees. The questionnaire use as a tool to collect data and information as well as field presence of the researcher, The research sample included (30) managers of departments and Division ,and through using statistical program (SPSS) the data has been analys

In this paper we generalize some of the results due to Bell and Mason on a near-ring N admitting a derivation D , and we will show that the body of evidence on prime near-rings with derivations have the behavior of the ring. Our purpose in this work is to explore further this ring like behavior. Also, we show that under appropriate additional hypothesis a near-ring must be a commutative ring.