Increased interest in the subject of the image because of its great and growing link to the life of the individual and society and its impact on the overall political, economic and cultural conditions. This interest is no longer confined to the images of people or institutions, but has become beyond that to the images of countries and peoples and the impact on bilateral relations between them,

However, we find that the image of the Iraqi abroad remained vague and has not been scientifically recognized and the most that we can generalize are the features of the image of Arabs and Muslims abroad; and assume that the image of the Iraqi applies to them as the Iraqi is in the end an Arab or Muslim.

Based on this, the research

Abstract

          The research aims to identify tax exemptions, their objectives and types, as well as to shed light on the concept of sustainable development, its objectives, dimensions and indicators (economic, social and environmental), as well as to analyze the relationship between tax exemptions and economic development, in addition to measuring and analyzing the impact of tax exemptions on economic development in Iraq for the period ( 2015 - 2021) using the NARDL model. The research problem centers on the fact that failure to employ financial policy tools correctly led to a weakness in achieving economic justice, which leads to a failure to improve social welfar

The research aims to determine the required rate of return according to the Fama and French five-factor model, after strengthening it by adding the indebtedness factor to build the Fama and French six-factor model FF6M-DLE. The effect of the indebtedness factor on the company's profitability and the real value of the ordinary shares calculated according to the (equivalent ascertainment) model and its suitability with the company's situation, and an analysis of the fluctuation between the market value and the real value of the ordinary stocks.

       The aim of the research is to show the extent of the impact of administrative coordination on municipal performance after the state’s tendency to implement administrative decentralization and transfer of powers (administrative, legal, financial, and technical) from the Federal Ministry (construction, housing, municipalities, and public works) to local governments (governorates), to meet local needs, And since the municipality is considered one of the local administrative institutions and most of its goal is to provide increased municipal services to citizens due to population growth and urban expansion of cities by coordinating their actions using their powers, and in order to address gaps i

The concerns about water contaminants affect most developing countries bypassing rivers over them. The issue is challenging to introduce water quality within the allowed limits for drinking, industrial and agricultural purposes. In the present study, physical-chemical parameters measurements of water samples taken from eleven stations were collected during six months in 2020 through flow path along the whole length of Tigris River inside AL Kut city (center of Wassit government) were investigated for six parameters are total hardness TH, hydrogen ion pH, biological oxygen demand BOD5, total dissolved solids TDS, nitrate NO3, and sulfate SO4. The water quality analysis results were compared with the maximum allowable limit concentrat

Diabetes mellitus is a global problem nowadays due to increase the disease cases all over the world, in both the developed and developing countries which may affect the quality of life (QOL ) of diabetic patients. This study was conducted to assess the quality of life of patients with type 2 diabetes mellitus (DM) and to determine some selected clinical and sociodemographic factors that affect the quality of life of these patients in Al Hila city-Iraq. This was a cross sectional study in which 100 patients with type 2 diabetes mellitus attending diabetic outpatient clinics of Merjan Teaching Hospital-Al Hila. To assess the quality of life of those diabetic patients, the World Health Organizations Quality of Life Assessment (WHOQOL) was a

Vascular plants that have been identified during the study seasons in the Island. The cultivated plants were 126 species belong to 103 genera and to 49 families of the year 2001-2002 . The natural vegetation in this Island has been subjected to a total disturbance and subsidence due to the comprehensive turbidity of the Island environment.Number of names of that natural vegetation has been mentioned in the study within the weed plants.The results of the study of the period of flowering and their attitudes show clear seasonal differences. During the cold months of winter, the number of the cultivated and the natural plants was at the rate of 15%.These kinds of flowers require high level of care to increase their numbers. While in the spring