This is a descriptive study that used the survey method, it’s aimed to identify the topics and frameworks of diplomatic and political issues covered by the news of the website of the Iraqi Ministry of Foreign Affairs, through the content analysis method applied on a sample selected in a systematic random manner for news published in the year 2021. The sample included (191) news equivalent to (20%) of the total study population of (942). The study reached some results, the most important of which were as follows: The political issue, in its general sense, grabbed the most prominent attention among the various issues and events focused on by Iraqi diplomacy: "international cooperation", "bilateral cooperation", and then "regional politic

The method of analysis is one of the tools the coach to identify strengths andweaknesses of each player, and how to avoid mistakes that in the course ofperformance on the other hand, Voslob analysis is important for the player, as throughthe analysis will determine the capacity enjoyed by both the coach and player, as wellas being the possibility of progress in a scientific manner thoughtful, and also helps inthe evaluation of physical and skill level and tactical, psychological and trainingcapacity of the coach in order to avoid obstacles and make the coach is movingtowards the right track to improve the good level, and then an investigation tocomplete higher education.Hence the importance of research in the analysis of simple attack and n

The research aims to shed light on the nature of the tax gap in the income tax by the method of direct deduction and its reflection on the financial objective of the tax, and to determine the reasons for this gap in the deduction between the tax due in accordance with the laws and instructions in force and the tax actually paid. The tax gap is a real problem that cannot be ignored for what it represents loss of financial revenues due to the state.

The research problem is represented in the existence of a gap between the tax due according to direct deduction instructions and the tax actually paid according to the financial statements, and to achieve the objectives of the research and test the hypotheses, t

Abstract
        The research has discussed the public relations as dependent variable of its branch dimensions( confidence , commitment, control and satisfaction ) and the governmental service quality as independent variable of its branch dimensions (response, dependency, emphasis, tangibility and sympathy), and the research problem has represented by weakness of service quality presented to the customers dealing with company, which is observed via  field co-existence of the researcher, where he observe that the quality presented in the company services, are inappropriate with the customers expectations level, also there is weakness of attention and recognition by the

As we have said that the reasons for abortion are many and varied them to be for
the purpose of treatment or the protection of the mother of the loss or that the abortion
of an act intended purpose of birth control or other reasons is the statistics that are
spread in the world that about 50-60 million abortions annually in the world If this
abortion criminal who is loss of the lives of fetuses and a disgrace to the preachers to
the progressive and liberal, secular, and because they were not able to maintain
human life after leaving the obligation to approach Islam and because life support is
the highest things, which is one of the necessities of the five obligatory street
maintenance came verses warn those who un

This study presents the design of flash-lamps for pumped solid-state lasers. In this research have been study some of characters for flash lamp. The optimum pressure operation is found using different flash lamps about (600-4000) mbar. In conclusion, it was shown that the increase in pressure due to improve efficiency of radiation and decrease of temperature. Also this study illustrated the reason of decrease temperature is atomic number and due to increase of radiation efficiency.

Praise be to God, Lord of the worlds, and the best of prayers. He has completed the delivery of our master Muhammad, his family, and all his companions. O God, bring us out from the darkness of illusion, honor us with the light of understanding, open us with knowledge of knowledge, facilitate our morals with dreams, and make us who listen to the saying and follow their best.
And after ..

Since ancient times, magic was mentioned in many books in the history of the civilizations of ancient peoples, where the first emergence of human civilizations, the oldest of which is the Mesopotamian civilization, the Chinese civilization, and the Pharaonic civilization in Egypt, where concepts prevailed based on the charlatans and sorcery an

Each school of Islamic jurisprudence has principles and rules upon which the diligent work in these schools is based. This is due to the view of sanctification of these rulings, as they are divine rulings. Therefore, the goal is to reach a ruling that represents the intent of the legislator as much as possible.
Hence, these schools of thought established rules for issuing fatwas with the intention of restricting the performance of a fatwa to the hands of those who are qualified for it and have met its conditions, so they gave priority to the most knowledgeable person over others to perform the fatwa. In the Hanafi school of thought, for example, the saying of Imam Abu Hanifa (may God have mercy on him) is given precedence over others,

The objective of the research is to identify the nature of voluntary disclosure of insurance services and its impact on the financial performance of Iraqi insurance companies by knowing the relationship between increasing disclosure of financial services and financial performance indicators of insurance companies.In order to achieve this objective, the research was applied to a sample of the Iraqi insurance companies listed in the Iraqi Stock Exchange (Al Amin Insurance Company, Al Ahlia Insurance, Dar Al Salam Insurance, Gulf Insurance, Al Hamra Insurance) and based on their published financial statements (2014-2015) ) And by analyzing the sample lists were connected to the research objectives.The main conclusion of the study is that in

        Accompanied Activity Economic Unity some negative effects in the environment of air, water and soil pollution of difficult to measure each other for being the external costs and to be avoided such expenditures should be measured or estimated value to be disclosed environmental costs at the heart of the financial statements of economic unity to inform managers and users of the financial statements on the implications costs environmental .and impact in reducing environmental costs and increase future income and economic unit, was based on research into the inductive approach through books, letters, journals and the internet to cover the theoretical framework of the research. And to the analyt