The research aims to shed light on the amount of proceeds annual tax for each of the way the contract total and percentage of completion method - see which is better - as well as the current problems arising from the application method of the contract in full in settling accounts tax - to identify problems - related to postpone settling accounts tax in accordance with the way the contract fully and determine the advantages and disadvantages of each of the methods through practical application , and then use the results as inputs to help in the decision to confirm the continuation of the GCT using a full decade in settling accounts tax for long-term construction contracts or forgo them.

Were the result of research the existence of

The struggle between two identities is a crucial subject everywhere. Some people travel abroad in quest of a new identity after struggling at home. People migrate and embrace a new identity for different reasons. They find themselves in a state of internal conflict as they navigate the tension between their newly adopted identities and their old ones. The individual is haunted and overwhelmed by their previous experiences. This research explores the universality of the subject matter by examining the motivations underlying the adoption of a new identity in a distinct geographical and temporal context. This paper examines the literary works of Kincaid's Lucy (1990) and Blasim's "The Nightmares of Carlos Fuentes" (2014). Kincaid’s pro

تهدف الدراسة إلى إبراز دور المدرسة الجغرافية الأمريکية في تطور نظم المعلومات الجغرافية،إذ تعد من أکثر البلدان التي شهدت تطوراً سريعاً جديرة بالدراسة في هذا المجال، کما معروف أن نظم المعلومات الجغرافية مجموعة إجراءات تتمثل في جمع وتحليل البيانات الرقمية فضلا عن تحليل الخرائط والصور الجوية وعرضها على هيئة معلومات للإفادة منها في صنع القرار، لذلک جاءت الدراسة لتبين البذور الأولى لنظم المعلومات الجغرافية ومر

The evolution of thought, planning for Urban Communities in the second half of the twentieth century, through several successive stages. He was thought of planning urban communities depends on identifying the general plan for land uses of the project area as a basis for drawing charts the physical, social, economic, and put the general plan for land uses based on the terms of reference set by the number of experts in the ministries and agencies. I have lived cities in the Arab-Muslim region, during the transition period the natural and historic environment, urban, sophisticated balanced ways mentioned in the cultural, social, inspired by the teachings of Islam and the customs and traditions of the Arab social, put forth a set of

دفعتنا الاوضاع السياسية الاخيرة التي تعرضت لها المدينة في حربها ضد الارهاب، الى الالتفات للوضع الحالي لمدينة الموصل وتحديدا المدينة القديمة على الضفة اليمنى من نهر دجلة للتذكير باهم احداث تاريخها وجمال تراثها الحضاري قبل تعرضه للتدمير على يد الارهاب، وفي هذا البحث استعرضنا مراحل نشأت ثم ولادة ونمو وتطور المدينة القديمة والتي يطلق عليها بالمراحل المورفولوجيه للتذكير بماضي المدينة واهميته من ثم تطرقنا الى

Since the property in Islam is based on the principle of succession , "which made ​​you Khalaúv land and raise yourselves above some degree of Iblukm with Atakm The Lord of the fast punishment and it is Forgiving, Merciful " [cattle : 165 ] and human only Mstkhalaf where " God promised you who believe and do good deeds for Istkhalvenhm Normans in the ground as those before them " [Nur : 55 ] , considering that King God alone any talk about having ownership in Islam in the contemporary sense of ownership , containing three rights are:

1- right to dispose of the right of usufruct tenure

2-The concept is ambiguous as long as that man Mstkhalaf does not have the right to dispose

This research aims to study the economic, social, and political reality of Iraqi women by identifying the obstacles and diagnosing their empowerment trends in various fields, assessing the extent of their participation in economic activity, and re-achieving balance between women and men by reducing the gender gap between them and reducing the percentage of female unemployment to the lowest possible level. Is achieved by enhancing confidence in Iraqi women by enacting laws and making decisions that allow them to access resources freely. The researcher used the descriptive and analytical method to deal with information and data related to the research topic over a specific period (1990-2018), using local, Arab, and international re