This research is considered a simple attempt and effort which is it first and last target is to point at the procedures of the taxes account that aims to reduce the taxes from the persons and give free to the person who estimates the tax to practice what comes from the competent authorities to describe the person who estimates the tax and not an accountant who practice the accountant procedures which are imposed on him by the annual terms from higher administrations , So he can not evaluate   state of the person who pay the tax , and he might be dissatisfied with his job , because his role can’t  be activated from the general foundation taxes.

And so , this research includes four fields:-

The paper reports the influence of annealing temperature under vacuum for one hour on the some structural and electrical properties of p-type CdTe thin films were grown at room temperature under high vacuum by using thermal evaporation technique with a mean thickness about 600nm. X-ray diffraction analysis confirms the formation of CdTe cubic phase at all annealing temperature. From investigated the electrical properties of CdTe thin films, the electrical conductivity, the majority carrier concentration, and the Hall mobility were found increase with increasing annealing temperatures.

This research deals with the aesthetics of describing nature and the joys of urban life in the environment of Fatimid Egypt, among a group of poets, who were deceived by its enchanting beauty and breathtaking scenery, through it they depicted the reality of the life they live, and the things that involved them, as well as showing their personal culture, and the joys of life that experience, articulating this with a descriptive and analytical study, focusing on how the poet portrayed the visual scene, in an important stage of Arabic literature in Egypt.

The paper is concerned with a linguistic analysis of  the blurbs, used in advertising English and Arabic novels.  A blurb is an advertising persuasive text, written on the back cover of a book. Blurbs of selected novels are chosen as  representative examples. The selected blurbs belong to two languages, Arabic and English. The paper aims at studying the linguistic features that are characteristic of blurbs as advertising texts and making a sort of comparison between English blurbs and Arabic ones. A linguistic analysis on four levels is presented. Blurbs are tackled from the point of view of four linguistic disciplines that are phonology, syntax, semantics and discourse analysis. A reference is made to the linguistic featu

Summary of the research in English:

the research seeks to define the provisions of voluntary charity and some of its contemporary applications, so the research is after the definition of charity and voluntary charity, define the provisions of the Most important thing charity, where the one who is given charity, in the introduction, he talked about the importance of charity in social solidarity,As for the first topic ,it deait with a statement and definition of charity in the Quran,sunnah and comparative juris prudence,whil the second topic was conducted with clarifying the provisions of the ratified, the ratified,while the third topic was concerned with clarifying the application of voluntary charity contemporary investing the Mo

Staphylococcus are cause hospital community acquired infection and they are an important cause of health –care associated infection.The Coagulase positive Staphylococcus are Staphylococcus aureus which can implicated in toxic shock syndrome. Methicillin and Vancomycin Staphylococcus aureus resistant (MRSA, VRSA) become major cause of hospital- acquired infection and community acquired infection.Coagulase negative staphylococcus emerged as major cause of infection in immunocompromised patients.The main objective of this study was to evaluate the distribution of Staphylococci among leukemic patients since it is well known that leukemic patients are prone to be infected easily due to their immunosuppressed status.This study was undertaken b

Objectives: The specific objectives of the present study were to assess the level of job satisfaction among
nursing staff who are working in the Ministry of Health and Ministry of Higher Education and Scientific
Research in the provinces of Erbil, Mosul and Kirkuk to determine the factors that affect their satisfaction.
Methodology:٨
descriptive design was carried-out from September 20, 2006 through April 1,'؛ 2007 in order
to assess the job satisfaction for nursing staff in governmental health agencies and educational setting.
Quantitative research methods were utilized to employ the study design. The study was conducted on three Iraqi
governorates (Mosul, Kirkuk, and Erbil). The sample of the study was collected

     The research aims to analyze the impact of exchange rate fluctuations (EXM and EXN) and inflation (INF) on the gross domestic product (GDP) in Iraq for the period 1988-2020. The research is important by analyzing the magnitude of the macroeconomic and especially GDP effects of these variables, as well as the economic effects of exchange rates on economic activity. The results of the standard analysis using the ARDL model showed a long-term equilibrium relationship, according to the Bound Test methodology, from explanatory (independent) variables to the internal (dependent) variable, while the value of the error correction vector factor was negative and moral at a level less than (1%). The relationship bet

يعد العلاج الحركي من الوسائل العلاجية التأهيلية من الوسائل المهمة الامنة  لأنها تؤمن على حياة الانسان بكافة شؤونه وتعد التمرينات التأهيلية اسلوبا فعالاً وطبيعياً لا تعرض المريض الى مضاعفات على وظائف الجسم الاخرى لأنها خالية من اي دواء كيمياوي ضار ، كما استخدمت تقنيات حديثة في العلاج الطبيعي بشكل واسع معد حسب اسس علمية منها تمرينات (Core)  التي تساعد في تخفيف الالام بالانزلاق الغضروفي للفقرة الرابعة والخا