The research aims to identify the tax policy strategy adopted in Iraq after the change of the tax system in 2003 and beyond, and then make a comparison of the two strategies on corporate data whether they are charged with progressive tax rates and after the change of the system as the tax rates became fixed, and then indicate the changes In the tax proceeds, and knowing the imensions of the approved tax policy, is it a tax reform strategy or a strategy to attract investments.The research started from the problem of exposure of the Iraqi tax system to several changes, as this led to a reflection on the technical organization of taxes, in terms of the tax rate.The descriptive analytical approach was chosen to study the actual reality of th

Societies developed throughout history with the development of life technology, that ideas presented by the contemporary art have been crystallized. The development included all the artistic fields such as the dramatic arts which depend on many effects and elements that led to the completion of the structure of the theater show. Scenography is considered one of the most important elements that the theatre show depends on such as the decoration, lighting, sound effects, costumes and accessories. The research addressed the following question: what are the characteristics and traits of scenography in the theatre show?
The research importance has become clear because it sheds lights on the characteristics of scenography in the Iraqi thea

The research handles the prominent books of The Weak and Unknown Narrators , which is written by Imam Abu Al-Hasan Al-Daraqutni. It contains a brief introduction about the book and about Abu Bakr Al-Barqani, as well as Abi Mansour Ibn Hamkan.

The research handles the issue of unknown narrators and their relationship to the abandonment stipulated in the preamble to the book.

The research dealt with the identification and comparison between the sayings of Al-Daraqutni and his students - especially Al-Burqani, the publisher of his knowledge, as he is the one who narrated the sayings of Al-Daraqutni. The study concluded that the principle is to abandon the me

Wisdom in the era before Islam is soo famous and so mature And Wisdom in the age of Islam {the holy quran and AI Hadeeth AI shareef }is dealt with by different meanings that agree with the contexts in which it occurs its contacs One of meanings is wisesaying that occuars in the Halal and Haram .As to the wisdom of the Amawy age ,it was some times absent since it was not dealt with by the great Poets of that age .In the Poetry of AL-FARAZDAK , Wisdom was little and it expressed religious and phsycological meanings because wisdom is amessage that has along –rang .

This research seeks to try to address one of the important issues in society that prevents the state from achieving its social, economic, political and financial goals, represented by the low tax proceeds, through which it can achieve those goals. What is reflected on the tax proceeds, knowing that the General Tax Authority does not take into account the issue of analyzing the opportunity cost of corporate capital as one of the profit indicators when setting the annual controls, which leads to a decrease in the tax proceeds, and therefore the research objective will be to shed light on the importance of adopting the concept of analysis The opportunity cost by the General Tax Authority to achieve a tax proceeds commensurate with t

We deal with this essay about religious mystic poetry of Atika Al-
Khazraji. We think she imitates Rabia Al-Adawiyya. We do not deny that our
poetess lived in a conservative society although she lives in reality a liberal
life, so she tries to satisfy her society. In fact these mystic poems are pure
love. Poems in men.
This double standard behavior is quite clear in women’s poems in the
Arab world of this era.

            Human behavior is one of the topics that has captured the attention of researchers throughout the ages, and motivation is one of the manifestations of this behavior, which indicates the extent of interest in a particular topic and their unwillingness to rush towards a particular topic. The topic of motivation is one of the important topics of interest to the teacher and coach in the field of sports. The aim of this research was identifying the level of motivation for junior students, and the differences in the dimensions of motivation for junior students in squash lessons. We used the descriptive survey method, and the research sample was chosen randomly. Only male of the junior students in the College of Phys

This research discusses the subject of emotional stimulation factors through the stages of product design interaction with the consumer and what they reflect in the formation of a self-consideration of the design in his emotional memory regarding the specific brand through the following question (What is the emotional stimulus in the design of certain products and its reflection on the consumer during the processes of receiving and using it?), The importance of the research comes in the connection of design elements with many sensory factors used and motivating to attract the consumer to the acquisition of a specific design and the demand for its experience, the study aims Detection and access to emotional stimulation in the design of th

The study aims to verify the independence of auditors working in companies and offices of the Iraqi audit, and measure the level of accounting conservatism in the financial statements of banks and insurance companies listed on the Iraq Stock Exchange, as well as a statement after the independence of the auditor on accounting conservatism in the financial statements of banks and insurance companies listed on the market Iraq Stock Exchange, as it has been measuring the independence of the auditor using the survey form was auditors working in the Iraqi audit firms were measured the level of accounting conservatism for companies sample using a form( Basu) was a statement after variables through the use of statistical models in a mann