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التقييس: أسلوب لتحديد مستوى الدخل في العراق
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ظهر التقييس كمفهوم لقياس الضرائب وتحديد الأجور والرواتب منذ مدة ليست طويلة وتم استخدامه في العديد من بلدان العالم. ولاجل تحقيق العدالة في توزيع الدخول ورفع المستوى المعيشي لذوي الدخول المحدودة، اذ يتطلب من الدولة إتباع أسلوب التقييس للأجور والرواتب للموظفين ،إضافة إلى استخدام التقييس في فرض الضرائب وتحديد السماحات اعتمادا على مستوى التضخم في الاقتصاد. خاصة وان الهدف الأساسي من إتباع أسلوب التقييس هو ليس فقط زيادة السماحات الضريبية للمكلفين وإنما تحقيق العدالة الاجتماعية والاقتصادية لأصحاب الدخول المنخفضة، إذ يعمل التقييس على منع الضرائب من أن ترتفع بنسبة أعلى من الارتفاع في المستوى العام للأسعار. وهذا لا يعني خفض الضرائب وإنما العمل على تخفيف العبء على ذوي الدخل المحدود من جهة ومن جهة أخرى تنويع الحصيلة الضريبية لتشمل سلع غير أساسية مثل السلع الكمالية أو السلع الضارة بالصحة العامة والبيئة.

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of The College Of Languages (jcl)
Das literarische Bild und die sprachliche Struktur der Sprichwörter bei der gegenseitigen Übersetzung im Deutschen und Arabischen The literary image in the translation of the German and Arabic proverbs
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Vorwort:

                              Die Übersetzung gilt in der Vergangenheit als Brücke zwischen  verschiedenen Gesellschaften. Sie spielt eine große Rolle im Bereich Kulturaustausch der Länder. Die Araber haben das früh betrachtet, und die Übersetzung als Wissenschaft wird eine der wichtigsten Lehren. Viele griechische Wissenschaften waren durch Übersetzung in den arabischen Ländern bekannt.

In dieser Forschung findet man einen Überblick über die Wichtigkeit der Sprichwörterübersetzung und welche Rolle spielt diese Übersetzung im Z

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Publication Date
Fri Jun 20 1930
Journal Name
College Of Islamic Sciences
Prison and imprisonment   And their impact on the strengthening of power In the Qur'anic perspective
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Prison and imprisonment  
And their impact on the strengthening of power
In the Qur'anic perspective

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
Maternal Ambivalences in Kate Chopin's Selected Works
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The question of motherhood seems to haunt the works of Kate Chopin, a
nineteenth century American writer. Though a mother-woman herself, Chopin
gives a paradoxical portrait of motherhood in her works. She implies that
motherhood might be a liberating experience for some women as it is constricting
for others. This paper tackles the paradoxical nature of motherhood in Chopin's
novel, The Awakening and other four short stories. In The Awakening, A Pair of
Silk Stockings and Desiree's Baby, motherhood is depicted as a tool of selfdestruction,
while in Athénaise and Regret, it is a source of life-giving.

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Publication Date
Tue Mar 15 2022
Journal Name
Al-academy
The Graphic privacy in vector graphics design for children's publications
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         The graphic privacy feature is one of the most important specifications for the existence of any type of design achievements alike, which is one of the graphic products with its multiple data, and from here the current research investigates the graphic privacy of vector graphics design with all its technical descriptions and concepts associated with it and the possibility of achieving it to the best that it should be from Where its formal structure in children's publications, where the structural structure of the current research came from the first chapter, which contained the research problem, which came according to the following question: What is the graphic privacy in the design of vector graphics in children's publ

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Publication Date
Sun Dec 01 2019
Journal Name
Baghdad Science Journal
Effect of Bifidobacterium Probiotic in the Treatment of Giardiasis Infection in Mice
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Metronidazole therapy is recommended in the treatment of giardiasis,athough some clinical reports mention the resistance to this drug from many pathogens. Many studies were applied to show the effect of probiotic to prevent or to heal diseases of gastrointestine, but only few is known about probiotic activity against infections of protozoa. This study aims to evaluate the efficiency of Bifidobacterium against infection with Giardia lamblia   in experimental mice. It was found that daily application of viable Bifidobacterium cells with a single dose (0.1ml∕mice∕day) significantly reduced the shedding of Giardia lamblia parasite cysts in feces, and infection completely disappeared at the da

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Publication Date
Mon Nov 19 2018
Journal Name
Arab Science Heritage Journal
العلماء العلماء المسلمون ودورهم في نشر الإسلام في أصفهان
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            Knowledge was varied at all level, and it reached to all sector of society during the Arabic Islamic Renaissance that lasted five centuries. Its creativity and originality had a great effect on every aspect of life in the countries laborited by Arab Muslims.Esfahan was one of these countries, in which Arab Muslims played a great role in dissemination of knowledge and science in the society.

The role of Arab bookworms and thinkers in circularizing Islamic knowledge was distinguished. Islamic religion improved the behavior of Arabic people so they became able to learn people and nations the principles of knowledge. This lead to develop the scientific movement by man

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Publication Date
Thu Dec 13 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Psychological Well-being for Elderly People at Geriatric Centers in Baghdad City
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Objective: To evaluate the levels of Psychological well-being among elderly people and To find out the relationship between socio-demographic characteristics and psychological well-being among elderly people who live in Geriatric centers. Methodology: A descriptive study in which evaluation approach is applied to achieve the objectives of the study the period of the study was from 29 December 2014 to 25 may 2015, The sample is non-probability (purposive sample) of 60 elderly people and selecte according to criteria of sample and for the purpose of the study , ( 40 ) are from Al Rashad and ( 20 ) Sleek

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Publication Date
Mon Sep 30 2019
Journal Name
College Of Islamic Sciences
Scientific miracle in the verse walking and eating In Surat Al - Mulk
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The research includes the study of the scientific miracle in the verse: (It is the one who made you the earth humiliation and walked in their positions and eat from the living and to the publication of the human body and in the Qur'an) And mental and spiritual. The research also pointed to the tight link between the miracle of the precedent in the Holy Quran and the miracle of the divine power in the book of the Infinite Universe to give each miracle testimony of delivery and ratification of the other. The research included after the introduction, the first topic included four demands, which included basic concepts: - Definition of scientific miracle and its importance in the Koran, and the significance of the universal verses in the Kor

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Publication Date
Thu Mar 30 2006
Journal Name
College Of Islamic Sciences
Grammarians’ opinions on stopping and tilting in Al-Kanz by Al-Wasiti
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Praise be to God, and may blessings and peace be upon our master and Prophet Muhammad and those who follow him, and may God be pleased with him

Taha is my guardian and whoever follows their path until the Day of Judgment. And after... The book (The Treasure in the Ten Recitations), written by Abu Muhammad Abdullah bin Abd al-Wasiti, who died in the year 710 AH, is considered one of the important books in recitations: because it included the universal custom that it contained in the books Al-Taysir by Al-Dani and Al-Irshad by Al-Falanisi, as the first of them was specialized.

Satisfy the second with the ten readings

May God bless my time, through His grace and generosity, to achieve this treasure and to publish it

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Publication Date
Mon Sep 25 2023
Journal Name
Arab Science Heritage Journal
(التعليم في ايران في سنوات الثورة الدستورية 1905-1911م)
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The Constitutional Revolution is an important event in the modern history of Iran. It led to major changes in the political system and the education system. In addition  to it, laws were enacted that contributed to increasing the number of students who were unable to learn because of their deteriorating economic situation. The revolution also contributed to opening the way for girls to enter the country.  Schools after that was forbidden due to the opposition of the clergy, as the enemy of female education is contrary to Sharia, and different classes appeared in society calling for the fight against ignorance, the development of learning, the education of girls, and the establishment of modern schools for their education

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