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

The birth of Multiple Intelligence (MI) theory has revolutionized traditional education since the twentieth century. Howard Gardner, the pioneer of this theory, believed that each learner has a unique way of acquiring information. This paper investigates how the New Headway Plus for Upper-Intermediate-Third Edition, a standard EFL textbook in Iraqi universities, can cater to the diverse MI profiles of Iraqi EFL learners. It evaluates the success or failure of senior undergraduates in actively engaging with different learning styles and activities in the classroom. The study maps the distribution of nine distinct modes of MI theory across all 12 Units_ Logic/Mathematical, Verbal/Linguistic, Musical, Bodily/Kinesthetic, Visual/Spatial, Natura

New trends in teaching and learning theory are considered a theoretical axis
from which came the background that depends on any source, or practice sample or
teaching plane, accuracy and simplicity prevent the development of the teaching
process. Many attempts have come to scene to illuminate the teaching background,
but they have not exceed those remarkable patterns and methods. Thus, the
appearance of the teaching theory have been hindered.
This led to the need for research and development in the field of teaching to
find out a specific teaching theory according to the modern trends and concepts.
Teaching is regarded a humanitarian process which aims at helping those who
want to acquire knowledge, since teach

Objectives: The study aims at finding the effectiveness of dietary habits on urolithiatic patients at Urinary Units
in Baghdad Teaching Hospitals.
Methodology: A quantitative descriptive study was conducted to identify the effectiveness of dietary habits on
(100) of urolithiatic patients in Urinary Units at Baghdad Teaching Hospitals starting from May 2011 to Sep.
2012.Data were collected through the use of constructed check list of the questionnaire format, which
consists of two parts: - The first part: is related to the patient's demographic variables ; the second part: is
constructed to serve the purpose of the study (effectiveness of the dietary habits). The total number of items
of the questionnaire is (69) item

Background: Hand, foot, and mouth disease is viral disease caused commonly by coxsackie virus A₁₆ virus. It is a mild disease and children usually recover with no specific treatment within 7 to 10 days. Rarely, this illness may be associated with aseptic meningitis were patient may need hospitalization.

Objective: To determine significance of clinical features of hand, foot and mouth disease.

Methods: A cross sectional study of cases with clinical features of hand, foot and mouth disease visiting the dermatological consultation unit of Al Kindy teaching hospital. Sampling was for Zyona and Edressi Quarter patients over the period of 1^st December 2017

The study aimed to identify the degree of teaching competencies and job satisfaction of the teachers of physical education in the province of Baghdad, and then find the relationship between them. Use the descriptive approach in the style of associative relationships, the research community represented by teachers of physical education in the departments of education Karh (first, second, third) in the province of Baghdad. (522) teachers and (324) school principals distributed in (324) medium within the administrative configurations of these directorates for the academic year (2016 - 2017). The measure (teaching competencies) included (47) words distributed across seven areas. And the measure of (job satisfaction) included (15) words. After t

Objective(s): current study aims to find the effect of electronic games on children's behavior, and find the
relationship between child demographic data and the effect of electronic games on the child's behavior.
Methodology: A descriptive-analytic study was conducted for assessing the Effect of electronic games on
children's behaviors that attending to teaching hospitals in Baghdad city during the period of (October/ 20th
/2017 to March/1st /2018). A (50) purposive (non- probabilistic) sample from: Child Protection teaching
Hospital, Child Central Hospital in AL-Iskan. The sample is selected according to the criteria: Children who
visited the consulting unit of children in the hospitals in the first visit, children in

Objectives: The study aims to assess some of the contributing factors to abdominal postoperative wound infection and
to find out the relationship between postoperative wound infections and some socio-demographic characteristics such as
age, gender, level of education, occupation and residential area.
Methodology: A descriptive study was carried out in Sulaimani Teaching Hospital (Kurdistan Region). The study has
started from January 15th up to October 31th, 2009. To achieve the study objectives, a purposive "non probability"
sample of (100) patients who have abdominal postoperative wound infection, Adult female and male patients who were
admitted to Sulaimani Teaching Hospital was selected.
The data were collected th