If the sovereignty of the state is reflected in the taxation of its citizens, this sovereignty can not be completed and completed only if it works on its part to collect its debts, whether voluntary or compulsory, and the debt of the debt arises from the will of the individual and the will of the state alone, The existing management of seizure and collection is based on an unequal relationship between the State and the debtor from which the obligation arises. Naturally, this relationship has obligations and rights on both parties. The researcher used a set of studies and previous research, books and other sources related to the subject of research. This was done through the theoretical and practical aspects, which focused on direct and i

abstract:

Objectives: The study aims to reveal the approach of Imam Al-Salmi in the weighting between the apparently conflicting texts, and to show the extent of his agreement and disagreement with the rest of the fundamentalists, and does he have vocabulary that can be used to elicit legal rulings in modern contemporary issues?

Method: The method of induction and analysis is one of the main tools to reach the research results. The study resorted to following the sayings of Imam Al-Salmi in various sources and fatwas and standing on them, then analyzing and applying them to the various branches of jurisprudence in the various jurisprudential chapters.

The scope of the world of translation is an area filled with different types of translations, whether translations of scientific, social, political or economic in addition to the other types are endless, but the translation problematic grammatical that may confront us if we proceed to translate any subject are important issues that must Translator whether translators or interpreters that puts it into consideration and attaches great importance to the translation is very clear and without any ambiguity. One of these forms of grammatical task is to translate the relative pronoun (que) from Spanish into Arabic language, which revolves around the subject of this research.

    The relative pron

          The research deal with three variables of exceptional importance to organization business firms. These variables are emotional intelligence, transformational leadership, and organizational performance. The aim of this research is to determine the effect of emotional intelligence and transformational leadership on organizational performance at the banking sector, which is represented by Al-Rafidain Bank. The problem of the research is expressed by many questions related with the nature of the interrelationships and effects among research’s variables. The researcher has depended upon the descriptions - analytical approach. on a random sample of (80 ) managers

Information pollution is regarded as a big problem facing journalists working in the editing section, whereby journalistic materials face such pollution through their way across the editing pyramid. This research is an attempt to define the concept of journalistic information pollution, and what are the causes and sources of this pollution. The research applied the descriptive research method to achieve its objectives. A questionnaire was used to collect data. The findings indicate that journalists are aware of the existence of information pollution in journalism, and this pollution has its causes and resources.

    This study is considered the first effort of its kind in Iraq and in the Middle East towards studying the Marbled Teal Marmaronetta angustirostris that was carried on in Hor Al-Dalmaj, southern Iraq. The findings of this effort illustrate its importance as it paves the way for further study and observation for the bird and this important wetland itself. This study tackles the all possible aspects of the ecological and biological statuses of Marbled Teal (Threatened –Vulnerable bird species – IUCN Redlist) by means of field surveys and systematic monitoring that were conducted along the four seasons over the years 2013-2014 in one of the ecologically important and prominent and poorly-known wetlands in the

This study is an objective literary study of the poems of Abu Dhu'ayb Al-Hudhali and Su'da Bint Al-Shamrdal. It aims to shed light on the philosophy of death in the poems, and the way this philosophy is treated by both poets. Thus, the main prominent poetic images have been addressed and the outstanding ones have been singled out. The study further investigates the intertextuality with other poetic verses and Quranic verses and reviews the deviation in their semantic, syntactic, and phonetic types. The study adopts the historical approach to examine the occasion of the poems by referring to several historical sources that indicate the seniority. It also adopts the and descriptive-analytical approach represented by the use of content anal

Discretionary Punishment, Public Regulation, Interest

The semiotic trend of recent monetary trends task that took a wide range of attention of critics and readers alike, especially after the deployment, which accompanied him after widespread acts critic Grimas and powers applicable to the literary texts and is thus expanded its care circle, hence the choice of the novel (absent) woman Iraqi novelist (Mahdi ‘Issa falcon) model to be applied to the study chose to be a semiotic approach through the use of procedural mechanisms for its critical tool (Paris School of semiotics), cash and views of its founder critic Grimas.The research in the introduction and pave came we made it a vision for literary semiotic and its impact trend in cash and cash is and what it desire to clarify some poked suc