That the possibility of imposing a tax on electronic commerce is increasing interest in it by governments in developed and developing countries alike, and there is interest in a logical by governments and bodies of taxation, in particular in developing countries erosion potential tax in the tax base resulting from the adoption of e-commerce if not mutation rules and tax legislation, local and international to take into account this important economic developments and how to keep up, said the combination of the taxation system is the only way to increase revenue needed to finance government spending on goods and services needed by society.

The most important conclusions reached by the rese

This research was based on two pillars. The first is a comparison between of research done and the result of a particular  variable of research  indebendently in the united state, and second, knowledge and determine the effect of managers  practices on the contributions of personnel. The manager and staff are considered to be the most important elements in the organization and all of them  have a duty towards the others which governed by the relationship rules of procedure of the ministry researched, on the one  hand  and the interests of the organization and hence employees , whether executives  or employees within management formations that the availability of an acceptable level of good pract

Shows of school drama are consisted of visual elements ( Actor (Student ) , ( Fashions , Decoration , Lighting , Make Up , Accessories ) for these elements have privacy being penetrate inside education institutions ( School ) , besides to property of thought direction , teaching for school drama generally , from among these elements are fashions with their designs , colors and various shapes which address student directly by visual . They affect on him as form or content pursuant to movements or design tackles which are made under directive settings and aims of school drama show wholly . Accordingly , this current study presented question for problem of research . Which it is what is relation between form and content for drama fashions t

Transformations of the actor when acting many characters are the product of joint work between the actor and the director through the instructions and the exercises that facilitate the reach for the desired goal.

The method or way has often been used which is Stanislavsky premises in his work with the actor in the role. The first section consists of two parts under the heading of the actor's work with himself. The two parts are preparing the actor in creative suffering (internal), and in coexistence and embodiment (outside). The second section is the book of the actor's work with the role. The current research aims at identifying the mechanism of the acting performance transformations among many characters of the same actor.

The researcher used the experimental approach due to its suitability and the nature of the research problem. The research community was represented by the eighth-grade students in the Rozak Elementary Mixed School affiliated with the General Directorate of Education in Erbil / the center, for the academic year (2021-2022), the number is (96) students, and the research sample consisted of (63) male and female students, with (31) in the experimental group, and (32) in the control group, and (11) students were excluded by (5) students from the experimental group, and (6) students from the control group, as the excluded, are students who failed and were absent from the lessons, and accordingly, the research sample became composed of (52) mal

Researchers classified deconstruction as a strategy concerned with reading the philosophical, literary, artistic and critical texts according to (construction and deconstruction) binarism, which is an applied procedural space that calls for researching the layers of meaning and its non-closure. It establishes reversals in the text level.  The center changes into a margin and vice versa.  Thus the two researchers sought to study the deconstruction strategy and its work in the theatre field, that deconstruction is considered one of the most important modern currents  that actively inters in reading the theatre show.  The research studies the procedure of the construction and deconstruction of the Iraqi theatre actor reg

  The theory of the epic theater has received wide attention by filmmakers around the world because of its great impact on the artistic work of the theater and its relationship with societies, and among these directors the Iraqi directors have been influenced by the epic theater and its applications in the show.
In order to find out the effectiveness of these influences on the Iraqi director, I found the need to do this study, which was divided into an introduction and a theoretical framework that included two topics. The first topic (Philosophical References and the Intellectual Foundations of the Epic Theater Theory) deals with the philosophical foundations that crystallized the epic theory of Burch and the mechanism of working

The increase of the scenographic designer role on account of the character of the director in the Iraqi theater constituted a clear phenomenon that has been manifested in many shows, which necessitated a stance on the nature of this relation and delimiting the work space for each one of them inside the theater show. The research focuses on determining the work relation between the directorial vision and the scenographic proposal in the Iraq theater show. The research is divided into four chapters, the first one addressed the methodological framework, where the research problem was stated in the following question (has the scenographic designer been able through his scenographic proposal to remove the director from his position being the

Linguistic taboos exist in most cultures. Tabooed words are generally being culturespecific
and relating to bodily functions or aspects of a culture that are sacred. Such words are
avoided, considered inappropriate and loaded with affective meaning and failing to adhere to.
Strict rules, often, governing their use and lead to punishment or public shame. These taboo
words can be used as a way of violating social deixis represented by four types of honorifics;
addressee, referent, bystander, and finally setting honorifics. This paper shows how these
taboo words are used in Kenneth Bernard's play La Justice or The Cock that Crew from the
theatre of the Ridiculous as means of violating social deixis in its four types. Th

أن التقدم والتطور العلمي اللذين حدثا خلال القرن العشرين كان لهما اثر كبير في المسيرة العلمية ، حيث أن من المفترض على أفراد مجتمع المتعلمين أن يتزودوا بمهارات التفكير العلمي لكي تمكنهم من العيش في العصر الحالي وليشاركوا فيه بذكاء وفاعلية حتى يحققوا لذاتهم ملائمة أفضل مع التغييرات والتطورات المختلفة التي حدثت في العالم لذا فان طرائق التدريس أصبحت حاجة ملحة لا تقل أهميتها عن المدرس والمادة الدراسية حيث أ