المقدمة

تتعامل الجهات الضريبية في مختلف دول العالم بأساليب عديدة لجباية الضرائب من المكلفين بغض النظر عن فئات وأصناف هؤلاء المكلفين،وفي العراق تم اعتماد العديد من الأساليب لجباية الضرائب على امتداد المدد الزمنية المتعاقبة،وكان لأسلوب التقدير الذاتي وهو أحد تلك الأساليب مجالاً للتطبيق خلال مدة زمنية معينة،حيث جرى تطبيق هذا الأسلوب على وحدات اقتصادية معينة، وبالرغم من المساوئ التي قد ترافق تطبيق

the contemporary Arab scholars deal with semiotics as an approach that helps them understand the texts, its meaning, and its structural functionalism . that’s why every now and then we find some
studies and researches using semiotics as an approach in study and comparatives, some of them even used the semiotic approach in analyzing old and new texts, while others think that semiotic holds and important place in critical approaches .
even though some of them considers semiotic just a trend of fashion this really didn’t lessen the value of semiotic as a scientific and procedural approach in literary and media studies as well as in analyzing literary and journalistic texts. for this reason it is considered as an important approa

Abstract:

The research aims to monitor the image of the man in the group (The Cart and the Rain) by the storyteller (Badiaa Amin); With the aim of highlighting an aspect of feminist writing, especially with regard to the relationship of women to men, and determining the form adopted by the storyteller in drawing the features of men.

The research used the descriptive-analytical method in the space of its textual formation, which aims to stand on the text and deconstruct its narrative significance. To provide a comprehensive picture of it.

Three images of the man appeared in the group's stories, represented by (the authoritarian, the negative, and the positive), and the image of the authoritarian ma

The current research aims to identify the problems and needs for both college of political science and college of engineering’s students. The sample was (100) male and female student. The results showed bunch of problems which could be organized descendingly, the scientific domain ranged between (2 - 2.42), the mean of the psychological domain was (2.85), the moral domain ranged between (2.2 – 2.28)m the problems of study earned (2.30), the material domain got (1.95), the medical and social domain obtained (1.925), and finally, the family domain received (1.887).

A field study aimed at identifying the sources of mutual complaints among the Directorates of Education staff of their departments and management and run it in their daily dealings with principals in the province of Baghdad, and adopt approach. It was determined the research consists of (2357) male and female employees and 305 randomly stratified simple by the rate of (7%) from the research community as the number of sample reached (167) male and female employees, and selected sample was randomly stratified simple by the rate of (39.67%) of the research community, as the number of sample was (121) principals. It was constructed two questionnaires, the first included (28) items and the second contained (28) items. And the two researchers

يعتقد البعض ان مفهوم العلم يعني الآلات والاجهزة العلمية (تقنيات التعليم) وهي لا تختلف عن مفهوم تكنولوجيا المعلومات , ويعد هذا الاعتقاد خاطئ , لان العلم هو بناء المعرفة العلمية المنظمة والتي يتم التوصل اليها عن طريق البحث العلمي , اما تكنولوجيا المعلومات فهي "التطبيقات العملية للمعرفة العلمية في مختلف المجالات ذات الفائدة المباشرة بحياة الانسان, او هي النواحي التطبيقية للعلم وما يرتبط بها من آلات واجهزة".

Abstract:

Objective(s): The present study aims to evaluate the effectiveness of Health educational program on nurses' knowledge toward children pneumonia at Al-Amara City hospitals..

Methods: A quasi –experimental study design two-study group (pretest-posttest 1 and posttest 2) carried out at Alzahrawy Hospital and Child and maternity hospital in Al Amara City to identify the effectiveness of the Health educational program on Nurses Knowledge toward Children pneumonia; the study was conducted between 1 of September 2019 to 1 of April 2020. A Purposive (Non-probability) sample is chosen for the present study. The size of sample is (60) nur

Objective(s): The present study aims to evaluate the effectiveness of Health educational program on nurses' knowledge toward children pneumonia at Al-Amara City hospitals..

 Methodology: A quasi –experimental study design two-study group (pretest-posttest 1 and posttest 2) carried out at Alzahrawy Hospital and Child and maternity hospital in Al Amara City to identify the effectiveness of the Health educational program on Nurses Knowledge toward Children pneumonia; the study was conducted between 1 of September 2019 to 1 of April 2020. A Purposive (Non-probability) sample is chosen for the present study. The size of sample is (60) nurses divided into two gr

This paper deals with a central issue in the field of human communication and reveals the roaming monitoring of the incitement and hatred speech and violence in media, its language and its methods. In this paper, the researcher seeks to provide a scientific framework for the nature of the discourse of incitement, hatred speech, violence, and the role that media can play in solving conflicts with their different dimensions and in building community peace and preventing the emergence of conflicts among different parties and in different environments. In this paper, the following themes are discussed:
The root of the discourse of hatred and incitement
The nature and dimensions of the discourse of incitement and hatred speech
The n