Tax state institution regards as one of the largest state institutions implementing the tax rules issuing be legislative body and achieving the goals of tax (financial, economic, social and political). So, the tax management should pay attention to the procedures enabling it to achieve those rules starting from the procedures of tax restrict and ending by tax allocation where the process of assessment the taxation must relaxing on modern methods. The problem of the study raising from that in spite of there is a low  obliging the taxable person (registered or not) to submit a declaration about his income and the achieved profit to be the base of taxation˒ where the other ways  are secondary ways helping in rejection of t

The research seeks to find out the extent of the coverage of the Mosul press to the issues of psychological and social effects of the organization "IS" on the community of Mosul, by analyzing the content of the newspapers “Economic City” and “Mosul News”. As well as to stand at the types of psychological and social effects and their repercussions on the Mosul community including figures, statistics and evidence that were covered in the theoretical study of these topics.

This study is the first scientific diagnosis to reveal the size and types of psychological and social effects of the “ISIS” organization  through what was monitored by the Mosul press. The study seeks to draw the attention of officials, decision-m

Abstract
The teacher I the heart of the educational process and the basic mover of
the educational interaction. The good training and preparing of the teacher
refines his abilities and makes him ready for the developing and evaluating his
work continuously. due to the importance of the teacher's training according to
the recent developments in his domain, the ministry establishes the training
institutions and sessions everywhere in order to develop the level of teaching
of the educational programs designed for the subject of the Islamic education
and its various activates, and to apply the best techniques that can raise the
level of performance in training and preparing the teachers of the Islamic
education<

Abstract

The current research aims to construct a scale for the nine types of students’ personality according to Rob Fitzel model. To do this, (162) items were formed that present the nine types of personality with (18) items for each type. To test the validity of the scale, a sample of (584) students of Al-Mustansrya University were chosen. The data of their responses was analyzed by using factor analysis. The findings explored (9) factors as one factor for each type of personality with (12) items for each one. Then, the reliability of the scale was found by using the test-retest method and Alfa Cronbach method.

The present paper talks about balance between two poems which are the Nouniya for Ibn Zaidoun and Andalusia for Ahmed Shawqi. This study is not claimed to be the first of its kind but we found some artistic aspects that deserve to stop at them. This what makes the two the focus of critics and scholars as well in addition to their emphasis on the unity of the human feelings and immortality through the poet's ability to employ those feelings and emotions in a way that it can express the human soul in every time and place. That is what we believe Ibn Zaidoun had reached in his poem. Therefore, the present paper has come into the conclusion that Ibn Zaydoon's Nouniya is better than Shawqi's Andalusia due to what we got through reading and an

        This research shows Ibn Battuta's approach in his book Ibn Battuta's Journey that is called "Tuhfet Al-Anzar fi Ghera'ib Al-Amsar wa Eaja'ib-Al-Asfar", which explore the urban aspects of shops, markets, palaces, houses, mosques, monasteries and other antiquities within its pages, whether in terms of the site or in terms of studying it and the plans that explained the basis for the art and architecture of these cities, the intellectual dimensions in their civilizational history are clarified

Divine laws are policies that Allah runs his servants, people are different in the accord-ing to the difference of periods .Each period has its kind of conduct and furtune of kindness and their own interest . As every nation has a kind of conduct to be applicable to them even if it will be decay in the rights of the others . For this meaning it would be permitted to meet two prophets in the same period according to the difference of their interest.
The prophecy of Mohamad has been demonstrated and his message was famous according to his miracles and decisive signs. And people from other religions tried to deny his message . As the Christians tried to deny his message by making nobody believe his signs and miracles .
And as the Jews

The human intellect and his ability to complex thinking is a characteristic that Allah has given him above all his creatures. Islam came to encourage the utilization of the mind by thought, contemplation and consideration of the kingdom of Allah, His signs and religion, and He gave us a set of legislation that preserves the mind and protects it from falling into error or deviation.

This research deals with one of the most important components of civilizations in general and Islamic civilization in particular, which is thinking and what is related to it. It is an essential and influential component in man's dealing with life around him and the for

Each of the languages ​​possesses a set of phenomena that researchers in its sciences should stop at to explain the secrets of this language, including the phenomenon of idiomatic expression. Perhaps this phenomenon may constitute an obstacle to non-native speakers of the language or even the native speakers themselves. The Arabic language is full of these expressions, Which needs us to dedicate its own studies to it so that we can collect it in a dictionary that includes and collects it with explanation and interpretation of its semantics

The specialist researcher  fined the relations between economic ideas with economic facts in his theory which called humanity building it is appeared clearly ( in Ibn Khalduons’ Muqaddimah) in a clothe of economic  social  phenomenon's as a systematical analysis in all fifty chapters of al Muqaddimah ,therefore this paper deal with  Ibn Khalduon economic thoughts as important says which describe the society building in its economic subjective  and  examine the relationship between The dissert and the city within economic says which are cover  the social analysis ,and determinate   the analysis objects  which clearly in this dualism  model ,between the state and economic bas