The development of a future mechanism for sustainable development in Iraq to meet the current and future challenges requires an analysis of the indicators of sustainable development. This research aims at presenting and analyzing the social care aspect and highlighting the important role of taxes with a focus on social sustainable development to determine the extent and direction of changes. Level of progress, the researcher concludes the weakness of the financial allocations to the Ministry of Labor and Social Affairs and in line with the large number of people who apply the conditions and controls, and recommends the researcher the necessity of participation of all segments of society between the public and private sector In terms of objectives and programs in accordance with the real needs of society and the formulation of tax policy in order to activate the role of tax policy in achieving development and enhancing opportunities for social justice.
The telecommunications industry has gone through series of development efforts to provide quality services to their consumers. Generally, telecommunication industry provides two main services such as telephony and internet which involved customer registration, billing and payment. However, the challenge confronting telecommunications industry is to meet the customer satisfaction in the billing system such as accuracy, easy to understand and unambiguous billing issue. In order to develop Customer Billing Telephony System,a user experience study is conducted to gather the user requirements. Hence, the CBTS was developed that takes into consideration user’s value experience that provides a support for managing and monitoring billing proce
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Praise be to God, and prayers and peace be upon our master Muhammad, the Messenger of God, and upon his family, companions, and those who are guided by his guidance.
Then:
Our Islamic jurisprudence and its basic principles are fixed, namely: the Noble Qur’an, then the Prophet’s Sunnah, then consensus, then analogy. However, it is characteristic of what makes it developed to meet the requirements of renewed life, including: sent interests, custom, approval, blocking pretexts, changing times. That is why it went through different stages, growth, brilliance, stagnation and endowment; Therefore, many scholars of Islamic jurisprudence divided its stages into four sections: the stage of inf
... Show MoreThe present paper sheds light on irony as one of the most important and most common linguistic phenomena in modern linguistics, in general ,and in discourse in particular, whether it is (political, literary, journalistic, etc.). When irony is used correctly or positively, it paves the way for the speaker to gain the approval of other parties participating in the dialogue and dissolve barriers between them. It is a simple multi-functional linguistic style and an expression of one’s meaning by using language that normally signifies the opposite according to the context and the situation. Therefore, it is necessary to study its characteristics, define its functions and traces the extent of
... Show Moreيتناول البحث شخصية شعرية وأدبية فذة هو محمد صالح بحر العلوم الشاعر العراقي المعروف والمولود في بيت ثوري من بيوتات النجف المعادية للاستعمار البريطاني في مطلع القرن العشرين، وينحدر من أسرة عريقة مشهورة بالعلم والأدب، عاش بحر العلوم شاعراً ينقل بصوره الجمالية كل ما يقع في حواسه، وتجربته تثري من اتصاله ببيئته فنجد الشاعر اشبه بالمصور يستمد صوره من واقع بيئته المتنوع. ونحن في بحثنا هذا نحاول أن نرصد أهم المصادر
... Show MoreThe research is dedicated to study technical and dramatic recruitment of the clown character in Child's Theater Shows This research consist of four chapters ; first chapter is dealing with the problem of the research which defined by the following question :" Does the educational and dramatic recruitment of the clown character achieved in Child's Theater Shows?"The research is summarized in sets of points such as :•Make use of this research for the benefit of employees in the child's theater , especially directors, actors, technicians, workers and dress designers .•To benefit concerned educational institutions in the field of child's theater ; such as : child's culture house , theater & cinema office which are belonging to the ed
... Show MorePraise be to God, prayer and peace be upon the Messenger of Allah and after:
The science of interpretation is related to the book of God Almighty; it is considered one of the most honorable sciences. It started with a long time ago. In the early days of Islam, the area of the Islamic state expanded. The people entered the religion of Allah in groups. In the language, and people do not know more than the meanings of the Koran was the need to write in this scie234nce is strong, and perhaps the first of the thousand in the (meanings of the Koran) Abu Ubaida in his book (metaphor of the Koran), Abu Ubaida was affected by his specialization in Arabic science, Prominent on his book.
The second section wa
... Show MoreThe present study is a qualitative study that aims to investigate the way the Iraqi caricaturist,Dheaa Al-Hajjar uses caricatures to produce a satirical meaning humorously.Producing satire while at the same maintaining humor requires a creative thinking on the part of the caricaturist. Thus, the study examines the production of humorous satire in terms of creativity. The analysis is done from the cognitive linguistic point of view using Arthur Koestler's theory of bisociation as presented in his book The Act of Creation in 1964. The main principle on which the theory is based is that humor is created via linking (or bisociating in Koestler's terms) two habitually incompatible trains of thought in order to come up with a novel me
... Show MoreThe research (The Aesthetics of Lumia Art in Contemporary Textile Arts: An Analytical Study) included four chapters, the first to explain the research problem summarized by the question: Does the art of Lumia achieve aesthetic values in contemporary textile arts?, and aims to: Identify the aesthetics of Lumia art and its applied uses in contemporary textile arts, within the time period (2013-2022). The third chapter included: research procedures and sample analysis (4) models according to the descriptive analytical approach, and the fourth chapter dealt with: results, conclusions and recommendations as well as sources.
This research deals with shedding light on the issue of the poor understanding of students of Islamic sciences colleges for the subject of modern sciences; their causes and treatment, and it started with an introduction and an introductory research; The general weakness of the level of students of colleges of Islamic sciences in this article, and I detailed these reasons that relate to: the curriculum, the teaching staff, and students, and then concluded it with proposals and recommendations that would address this weakness.