This research is considered a simple attempt and effort which is it first and last target is to point at the procedures of the taxes account that aims to reduce the taxes from the persons and give free to the person who estimates the tax to practice what comes from the competent authorities to describe the person who estimates the tax and not an accountant who practice the accountant procedures which are imposed on him by the annual terms from higher administrations , So he can not evaluate   state of the person who pay the tax , and he might be dissatisfied with his job , because his role can’t  be activated from the general foundation taxes.

And so , this research includes four fields:-

Gender mainstreaming is a goal for building a society characterized by justice and equality. Gender mainstreaming requires a clear understanding of the concept. Therefore, the research focuses on the concept of gender and how it was addressed in the literature through which the concepts related to gender were extracted which is represented by the role and social status through which the relationship of gender can be measured. In order to find out the basis for the different status and roles of both sexes in societies, the interpreted theories of gender were addressed, through which the most important factors affecting gender relations, such as biological, social and economic factors, as well as political systems, were discussed. Due to t

This review is concluded of 8-Hydroxyquinline (8HQ) compound and derivatives which has a very significant interests with a strong fluorescence , furthermore the relationship between divalent metal ions and characteristic of chelating . In the same way coordinated features have increase of its organic action and inorganic behavior by giving many samples of compounds which are a good chelating agents ligands with more capable of forming very stable complexes.Therefore, the role of (8HQ) is not limited on complexes only but its applications in different fields so this review will focus on demonstration preparation methods and properties of (8HQ) derivatives with their complexes and applications, hopefully that we will cover a part of scientifi

Higher education is one of the foundational pillars that contributes to the development of societies and the achievement of social and economic progress. With the accelerating advancements in technological, environmental, and social fields, universities and educational institutions worldwide are facing significant challenges requiring them to adapt to these changes and develop new educational strategies. In this context, directing higher education towards achieving sustainable development goals (SDGs) has become imperative, as these goals are now an integral part of modern societies' vision, particularly in light of global challenges such as climate change, population growth, and unemployment. By the year 2050, educational institutions

The development of thyroid gland in five developmental stages of common carp, Cyprinus carpio L. The thyroid originates from the pharyngeal floor as a median ventral keel in late embryos having four pairs of arches. It differentiates into profollicular aggergations and true follicles with flattened walls and empty lumina or with lumina filled with cotton waste-like material in three days-old elvers. Secretion of homogeneous eosinophilic colloid with a limited increase in the height of follicular wall is noted in five days-old elvers. In nine days-old individuals the follicles increase in size due to coallescence. The thyroid gland reaches its maximal activity as judged by its histology in one-two months-old individuals. The gland is of t

This research aims at highlighting the strategic role of human resource development in developing competitive advantage in light of the great challenges and rapid changes witnessed in recent years in the business world. The human element is the main engine of the organization's resources, especially when it possesses the skill quality and cognitive abilities commensurate with the nature of work. Therefore, this research focuses on the importance of human resources development strategy in contemporary organizations and reviews the summary of literature and theoretical foundations related to human resources development, as well as various philosophical concepts related to the competitive advantage and to indicate the important role

A sensitive, accurate, and affordable colorimetric method was developed for assaying prednisolone (PRZ) in various medicinal forms. The procedure involves the oxidation of PRZ by ferric ions, followed by complexation of the resulting ferrous ions with ferricyanide to produce a greenish-blue product. Common complexation conditions were thoroughly investigated. The mole ratio of FeCl₃·6H₂O to K₃Fe(CN)₆ was 8:1. The proposed mechanism of complexation was suggested and considered. Various parameters were optimized, including the reduction of the colorimetric reaction temperature to 50°C and the duration of heating and analysis to 20-30 minutes. The calibration curve was linear over the range of 1-60 µg/mL. The limit of detection (LOD

The study concerned the embryonic development of spinal cord of white choeked bulbul Pycnonotus leucotis. The spinal cord at the age 40 hour’s incubation from the neural tube and its tissue wall is composed of two layers, the ependymal layer and mantle layer. The spinal cord differentiation is completed at the age 7 day’s incubation, its, were we notice that the central canal is clear and cavity lined with neurons and we note the arrangement of gray matter in the form of the letter H and its inside and it is characterized by dorsal and ventral horns and the gray matter substance and note the formation of dorsal medium spetum and ventral medium fissure.

 Chapter One : the importance of research and the need for it .
       He has developed the concept of the curriculum has evolved as other educational concepts . Because the world has become a small village due to modern technology and are used in various aspects of life , and the rapid communication between the world can be accessed easily and conveniently . And that the purpose of education citizens who create social functions which ones to keep the culture , upgrade and repair flaws, and aims to develop the capacity of the individual and the preparations in the footsteps of scientific and technological development .
- The goal of research : The research aims to:
1 . What is the