Scientific research on the environment of the Iraqi marshes, its beauty and its characteristics is considered one of the most important functions of Iraqi universities and scientific institutions, because of its great historical impact related to the identity of Iraq and the Iraqis and the basis of science and science, through which the first letter and the first human civilizations were established and in the same importance technical research is among the most important functions of departments Institutes and colleges of the arts, research centers and museums inside and outside Iraq. Also, research centers specialized in the natural environment of Iraq, including the marshes. Therefore, it is hoped that this research will develop the a

The present paper attempts to find out the role of developmental loans in promoting strategic crops especially the basis stemming from the problem of non - defining economic feasibility study and the negative or positive revenues of developmental loans, directed to Iraqi Agricultural sector in general and Basic strategic crops in particular which resulted in the difficulty of planning and future prediction to grant loans agriculturally directed in terms of quality and quantity and the arbitrary of distributing these loans .the strategic crops have been selected as sample of population where the sample of Basic strategic crops include wheat and barley .The paper has come to several of conclusions mainly are as follows :- the increase in n

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 Iraqi economy has suffered for a long period of inflation because of the Iraq war and the resolutions and the sanctions that were imposed on Iraq, this phenomenon overshadowed at various aspects of the economy including the tax revenue that the State seeks to optimize the total income for the budget, the research covers the years 1990-2010, these years have been divided according to the country's economic variables.

The research  adopted on econometrics analysis that is based on the information and data available on topics and has been using statistical methods to test functions are formulated.

Research concluded that rates of inflation and GDP impact is limited to direct taxation and indirect in current prices a

Abstract

The aim of the research is to develop specific skills of 21 century, one schedule, renewable: (sex, years of experience, academic degree) from the viewpoint of the research sample. The descriptive tool was used to collect information for research purposes. It was applied to a sample of (339) male and female teachers in Al-Ardhah governorate schools to teach Jazan. The application was carried out in the second semester of the year 1442 AH. The research concluded with a set of results, the most important of which are: the approval of the sample members to a large extent on the expressions of the role of school leaders in the practice of developing male and female teachers in acquiring these three skills fr

The problem of present study is determined by answering the following questions:                                                                   

1) What is the effect of using the oral open- ended questions on Students' achievement in the third-stage of Arabic department in the college of Education? 2) What is the effect of the oral open-ended questions on developing the creative thinking of students in

Current research strives to achieve the following aims:

1. Develop a scale for dominant values of Tikrit university students.
2. Measuring the dominant of Tikrit university students.
3. Identifying the significant differences among dominant values of Tikrit university students according to(sex, specialty, time).
4. Measuring the dominant values of each one of the six fields of the scale.
5. Identifying the differences in dominant values of each field according to the sex variables.

The current research has limi

This study aimed to review the aesthetic miracle in the story of Yusuf, peace be upon him, with the Al-Azeez’s wife, using the historical, descriptive and analytical approaches. The study sample was determined in the verses (30-34) of the Holy Quran. The study found that the beauty of Yusuf, peace be upon him, went beyond the four stages and steps of the aesthetic judgment that Feldman set, in which Yusuf’s beauty is nothing but a divine miracle that cannot be described, analyzed, and interpreted. Also despite the various concepts of beauty dealt with by ancient Greek philosophers such as the Pythagoreans, Socrates, Plato and Aristotle; and modern philosophers such as Descartes, Diderot, Kant, Hegel, and Schopenhauer are embodied in

The aim of this paper is to study the frames of Argument of normalization with Israel on the websites of the satellite channels directed in the Arabic language (Al-Alam and Al-Hurra Iraq) channels by analyzing the mechanisms of framing an Argument, The way in which we frame an issue largely determines how that issue will be understood and acted upon، The research adopted the survey method applied to the sites of(Al-
Alam and Al-Hurra) channels, at the period 13 Aug. - 12 Nov. 2020, which included (855) news items, (633) for Al-Alam channel website, and (222) for Alhurra Iraq channel website.
The most important results are: The two channels dependence on the Argument Directed, Al-Alam channel focuses on Islamic and Arab attitudes,