Nations witnessed since its existence a state of wills conflict as a result of the intersection and intertwining of interests, through which it sought to achieve its goals and objectives, and this has often led to direct military conflicts and countless wars, and witnessed the entry into global wars in which humanity lost millions of lives and losses .Despite the great changes in the international arena, especially in recent decades, the conflict of wills has not ceased, although some of its features and forms have changed, and it has become more complicated after the withdrawal of this conflict to international organizations and bodies, including the Security Council. It is mandated under the Charter of the United Nations to wor

The types of traditional houses vary from region to region according to physical and non-physical circumstances, and Sulaymaniyah city is characterized by a type of traditional houses that differ significantly from those in most cities and regions neighboring are always different from the general pattern that is prevalent in the region and the Muslim world.

The aim of this research is to study the cause of this difference or distinction in the traditional houses in Sulaimaniyah city, by comparing the most common models in these houses and comparing them with the general models of village houses that originally existed in the region to relaize the convergence and contrast between them. The research was based on a co

Abstract

The research aims to examine the effect of Hawkins' strategy on students in the fourth grade of primary school in the General Directorate of Education in Baghdad / Karkh 3 for the academic year (2020-2021). The research was limited to the topics of the Arabic language grammar book for the fourth grade of primary school. The researcher developed the research hypothesis, which is: that there is no statistically significant difference at the significance level (0.05) between the average scores of the experimental group students who study using the Hawkins strategy and the average scores of the control group students who study in the traditional method in the achievement test. The researcher set a number of

Proved Islamic banks in many countries where they are present, whether Muslim or non-Muslim in the wake of the global financial crisis, it is more efficient, profitable, and stable compared with the conventional banks, so went many of the worlds towards providing Islamic banking through Islamic windows to Besides financial services and products offered by the traditional, or the initiative to enter formulas Islamic finance is fully compliant with the principles and rules of Islamic law and is Brokerage basic function of conventional banks and Islamic alike ) and that means working on the mobilization of savings from surplus units and directed towards the financial units of the fiscal deficit) , which operates commercial banks

SAIs has a pivotal role in enhancing public sector performance through its quest to achieve the greatest possible efficiency and effectiveness in its, so  it has to adopt applied framework for abilities building, the research aims to shed light on the role of SAIs and the nature of their  work,  and  the definition for its abilities building, and to prepare a proposal for abilities building applied to work with the SAI in the Republic of Iraq (of the Federal Board of Supreme Audit ),the Researchers reached conclusions, namely: abilities building is the outcome of the interaction between the reality of all of the employees of the SAI and the institution itself and the environment and the specific requirements of the de

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

بسبب محدودية الموارد الطبيعية، فأن سكان الخليج ومنذ القدم وجهوا جلّ نشاطاتهم توجهاً بحرياً: صيد الاسماك وصناعة اللؤلؤ العنصر الرئيس في حجم التشغيل، وتكوين الفائض الاقتصادي في المنطقة آنذاك.

لقد تزايدت أهمية هذا النشاط بخاصة بعد النصف الثاني من القرن التاسع عشر، لرواج تجارة اللؤلؤ عالمياً، وأنفتاح الخليج على الدول الاوروبية التي شهدت نهضة صناعية متسارعة، وحيث وصلت الخليج العديد من بضائع

problem of the research is the decline of the role of urban space with time as an influential system in societal relations. The research aims to define indicators for achieving social interaction in the city, and to determine indicators for achieving integration in the urban space, and to study the relationship between the integration of urban space and community interaction over time. the research assumed that by distinguishing the social interaction space from the urban space and developing urban spaces in order to be truly interactive spaces, this will help us achieve social interaction and build a positive relationship between them, which enables us to achieve integration within the urban spaces leading to social interaction. Because

The aim of the research is to shed light on the dimensions of the strategic lens and its impact on achieving the pioneer tax performance and represented by the dimensions (strategic direction, growth, pilot indicator, renewal and modernization, efficiency and effectiveness) in the General Tax Authority. The questionnaire was adopted as a tool to collect data and information from the adult sample They are (91) who are on the site (Assistant Director General, Head of Division, First Division Deputy, Second Division Deputy, Division Officer, Division Officer Associate) The statistical program (SPSS) has been used to calculate (the mean, the standard deviation, the correlation coefficient, the difference coefficient, the F test, the