0

If the sovereignty of the state is reflected in the taxation of its citizens, this sovereignty can not be completed and completed only if it works on its part to collect its debts, whether voluntary or compulsory, and the debt of the debt arises from the will of the individual and the will of the state alone, The existing management of seizure and collection is based on an unequal relationship between the State and the debtor from which the obligation arises. Naturally, this relationship has obligations and rights on both parties. The researcher used a set of studies and previous research, books and other sources related to the subject of research. This was done through the theoretical and practical aspects, which focused on direct and i

Importance of the research:
The importance of any educational or scientific research through its intellectual arena of facts supply the individual and society, Supports Knowledge and Science Group, which raised will be locked in these topics in the future.
This research seeks to shed light on the image and the role of women and men in the books of the Arabic language in primary education (primary), To illustrate the negative effects of the phenomenon of sexism in textbooks, And its negative impact on emerging, And stay away as much as possible about the distinction between the sexes in the roles and qualities in textbooks traditional stereotypes and remove that put both sexes templates hinder the development of the individual and t

تعد الرمانسية ثورة فنية وسياسية والجتماعية وايدلوجية ذات أهمية كبيرة، وقد احتلت جزءاً من القرن التاسع عشر وجزءاً أكبر من القرن العشرين في أوربا وبقية العالم، ومازالت تظهر ملامحها في كثير من الاعمال الادبية حتى الآن، مثل الحرية والفردية والديمقراطية والوطنية  وكثير من الامور.

Soil is considered one of the main factors of subsidence phenomena which
became continually happen in Baghdad (Ghazalia, Ameria, and Hay al-Amyl)
causing bad effects as shortage of drinking water, traffic jam and formation
swamps.
This thesis depends on soil study to a depth 15 meters, due to its
importance in subsidence. This done through specifying its chemical physical
properties.
Soil within Iraq climate, in case of water stopping for any reason it contract
and shrink away especially when it exposed to high pressure these factors
finally caused subsidence. In case of leakage underground water or that of
damaged water pipes this will contribute to chemical reactions which damage soil
structure and incr

The arise of Islam as a multidimensional changing phenomenon with its own revolutionary and comprehensive character was inherent with a lot of alterations in social aspects , and this is explicit particularly in the scope of urban life and town planning . Essentially, Islamic style of life has its own urban identity. The urbanization process in Islam has been developed across two integrated sides, the first one concerned on ideational and theoretical aspects , while the other associated with practice .Many urban centers emerged during the Islamic era since the erection of Basrah , the first Islamic town in the middle of the 7th. centaury. Some contemporary urban concepts , both environmental and social could be noticed in Islamic

The research aims to shed light on the role of E-Audit in raising Independence and professional competence of the external auditor, the study has been applied on a sample of the branches of the Rafidain Bank n have been addressed research topic beside the theoretical, as put forward by the literature of accounting, audit and that the contents of the section first, either the practical side was required to test the hypotheses use form questionnaire, which was distributed to a sample of the external auditors and bankers research sample. He has applied for his part in the search for a standard of independence and professionalism of the external auditor and the factors influencing these standards, and the most import

مشكلة البحث واهميته :

            يعد الغضب من المظاهر الانفعالية الشائعة في مرحلة الطفولة المبكرة وذلك بسبب كثرة المواقف المثيرة لغضب الطفل في هذه المرحلة ، كما ان الطفل في هذه المرحلة سرعان ما يكتفي في كثير من الاحيان بان غضبه وبكائه طريقة سهلة للوصول الى ما يريد . ويعد المختصون في هذا المجال ، بان نوبات غضب الاطفال ، هي شيء عام طبيعي عند جميع الاطفال ، لكن عندما تكون نوبات عنيفة

Planning of cities show great attention on streets planning as one of the most structural component foundations for cities, that providing many functional needs and connect parts of the city each other, and work as a commercial and services activities centers. Instead of this highly focused on distributing streets with different streets types such as economical and trading and housing streets. This concerned was only on the dimensions and scales of different types of vehicles and their movement. When scale and dimension and movement of mans were as a second priority in designing and planning streets. Which came's first for traditional streets. The research try to submit some designs guides for planners that contribute in re conce