The issue of insurance against unlawful risks raises a jurisprudential and judicial debate between two opposing trends: the first considers coverage of these risks invalid due to their impact on public order or morals, while the second—which this research analyses—calls for the possibility of covering these risks in specific circumstances, based on contractual considerations in accordance with the principle that the contract is the law of the contracting parties, and based on the obligation to compensate the harmed third party—the victim—who has no connection to the unlawful act. In this context, our research highlights that contractual considerations can justify coverage of some unlawful risks, provided that the goal is to achieve

The reconciliation of tax reconciliation is one of the legal methods used by the financial authority in Iraq, which is done with the taxpayer

The research dealt with the weakness of tax revenues for many reasons, including tax evasion, which led to the search for ways to reduce evasion to increase the tax revenue, and settlement reconciliation one of these means .

The research proceeded from the premise that the use of a more broadly settled settlement would govern the tax evasion of taxpayers.

The researchers used a series of studies and previous research, books and other sources related to the subject of research, and this was done through the theoretical framework, and the practical aspect that included the fin

Naber and toning in the modern Arab poetry Mahmoud Darwish, a model

الهدف من الدراسة هو معرفة أثر استراتيجيات التفكير البصري (VTS) على تحصيل طلاب الكلية في مهارات الاتصال باللغة الإنكليزية. ولتحقيق هدف الدراسة تم استخدام التصميم البعدي التجريبي. وتمثلت العينة بـ (70) من طلاب المرحلة الثانية بقسم اللغة الإنجليزية بكلية التربية. وقد تم اختيارهم عشوائياً وتقسيمهم إلى مجموعتين: المجموعة التجريبية والضابطة (35) طالباً في كل مجموعة. ولتحقيق هدف الدراسة تم بناء اختبار تحصيلي لمهارا

Changing the Wine into Vinegar

The importance of Public Relations activity has increased during the last half of the last century as a specialized and modern administrative function in most institutions. It has, moreover, become an integral part of activities of those institutions of various types, due to its pivotal role in building its reputation and drawing a good mental image among its audiences, as well as its influential and basic role in maintaining communication and the communication between its members at its various levels and their job tasks to ensure the greatest amount of understanding and to enhance trust between them. This is why public relations activity has become indispensable in all institutions, and without it, it is difficult to achieve any coordi

Verbal Communication is linked with the social event no matter how different Communities in their cultures and styles of living and it's intuitions and political systems remain involved in its need . It is a dialogue , a pillar of human Communication , all Communication process conditional on the where a bouts of the shrine and the cycle of words . Semiotics is based on two principles important to Communicate : one : offer intended to report to the speaker . And the other : The recipient of the message a (know led gment of this intent . And learn to measure intent rely on two types of units ; first is the evidence for which is available for reporting the intent and the other : Signals . semiotics Communicate evidence bother as a channel

This research sheds the light on a number of contemporary issues concerning collecting and disbursing Zakat and Alms in mosques, as the issue of selling some endowments in kind through auction and allocate their proceeds in favor of the mosque has been discussed. Moreover, the issues of collecting Alms during Friday(Jumu 'ah prayer) sermon (Khutbah), allocating an amount of the Alms for the mosque where they have been collected and building a mosque outside Islam territories from Zakat funds have also been discussed. 

The researcher has reached  results, that it is not lawfully prohibited to sell some of the endowments in kind in the mosque through auction and the allocate proceeds for the mosque

The aim of this paper is to introduce the concept of N  and Nβ -closed sets in terms of neutrosophic topological spaces. Some of its properties are also discussed.