Praise be to God, Lord of the worlds, and prayers and peace be upon our master Muhammad and upon his family and companions.
       We see human societies differ from one society to another in organizing social life, and each according to the foundations and rules prepared by the main thing in the welfare and prosperity.
That is why we see eastern societies differ from western societies in many patterns and various ways of reaching that sophistication, until Islam came and gave the proper model in raising society at that time to the best and highest social levels, because it is based on heavenly rules and foundations and not status as in previous civilizations.
And when the Islamic community has

The world went through turmoil before the sixth century AD, and human societies were in conflict and rivalry, each strong state is a weak state-dependent, but the dominant societies made the slave societies to them .. And thus made many societies or civilizations system of classes, and differentiation between members of one community, Weakened its strength and go alone. As the Islamic society in the present weak and weak and falling to the lowest levels of civilizational underdevelopment in the organization of society and social security contrary to what it was Islamic civilization, because of our distance from the heavenly instructions, and this prompted many to walk behind Western ideas aimed at the demolition of Islamic civilization,

The income tax that is imposed on the salaries & wages of employees  in the governmental fields &the companies of public & mixed sectors by direct deduction in a manner similar to the employees in the private sector according to the order NO.49 of 2004 issued by Coalition Provision Authority in Iraq , from the validity of Security Council resolutions NO. 1482 of 2003, &1511 of 2004.                                                        &nbsp

The research gets its importance through the importance of the annual regulations in the taxation accounting and its efficiency  to fulfill accounting justice under the effect of  the financial changes and the truth of the activity of the taxable businesses .This through the problem of the research which is found in many objections about taxation accounting according to the annual regulations issued by the General Commission of Taxes , Their aim is to get the real benefits and to decrease the difference in opinions during the estimation to fulfill justice in distributing the burden of taxation .

The research expose many conclusions and recommendations  namely , the taxation justice fulfillment is not only in justic

The primary objective of the present  research is to diagnose the most mportant imensions of quality of work life in a sample of individuals working in the Northern Gas Filling Company in Nynawa. The study sample consisted of 140 employees of the Northern Region Filling Company in even ,Through a questionnaire prepared for this purpose. The study concluded that there are five main factors that are considered to be measure of the quality of working life and are based on their importance: Empowerment, organizational health, internal work environment, motivation, development and training of workers. The study recommended that the organization should payattentio

When sites of new communication occurs which represents the merit of the development of communication technology which is characterized by the services of ( facebook-twiter-corapora-youtube-mass space-friendster-flicker-willnecked in addition to the direct services for viber-whatsup-telgram-and chat on) play important role in changing the infrastructure of Arabic societies which are consideredas closed and not changeable societies during near period and the significance of this study comes from the importounce of this subject which is considered as anew trend of the age on the field of media and public response and acceptance inspite of what is known about Arabic society-it doesn’t accept change-this occurance is associated with terms

تتميز اللغات باصواتها التي تميزها من غيرها, ولكل لغة اصواتها التي تختلف نوعا وكما , يبدو ان هناك اصواتا تتشابه في اغلب اللغات تلك هي الاصوات الصائتة او الصوائت (الالف والواو والياء) والاصوات المائعة او السائلة وما يطلق عليه (Liquids) وهي الاصوات المتوسطة بين الشدة والرخاوة , يضاف الى هاتين المجموعتين صوت اللغة , الصوت الشائع في اغلب اللغات , وقد علل سبب هذا الشيوع الى انه الصوت الاساس لصيحات الانفعال التلقائية عند ا

Experienced organizations in recent years, significant challenges , especially with the spread of economic globalization, making it required to provide new and better through experience , creativity and innovation to achieve the quality and high-quality products of all kinds , in order to achieve the objectives of the study and to answer its questions tested the study in the woolen Industries sector in Baghdad . The study was applied to a sample of 30 people in the senior management and the middle and lower in the company (managers of sections  , and  managers of people , and managers of the units , and office managers ) and for the processing of data and information used several statistical methods and extracted result

This study aim to  identify the concept of  web based information systems since its one of the important topics that is  usually omitted by our organizations, in addition to,  designing a web based information system in order to manage the customers data of Al- Rasheed bank, as a unified information system that is specialized to the banking deals of the customers with the bank, and providing a suggested model to apply the virtual private network as a tool that is to protect the transmitted data through the web based information system.

This study is considered important because it deals with one of the vital topics nowadays, namely: how to make it possible to use a distributed informat

      يعد موضوع  الشباب- في الوقت الحاضر -  من الموضوعات المهمة  التي  يهتم  بها  علم النفس  والتربية  والأجتماع  والصحة . بل أن الدول  المتقدمة  تهتم بشبابها  أيمانآ بأن تقدم  الأمة لايقوم الاعلى الأمكانيات البشرية من الشباب .

      ومما لاشك  فيه  أن  دخول الشباب  الى عالم  المجتمع  الجامعي  يطرح عليه وبشدة مشكلة التصرف م