The aim of studying the role of environmental taxation is to reduce or mitigate the problem of environmental pollution and obtain a clean environment. And the importance of research lies in the fact that environmental taxation is one of the basic tools to achieve environmental balance. As it is considered one of the sustainable economic tools that focuses on the concept of environmental taxes and fees. Therefore, the incentives stimulated institutions to invest in clean energy and use environmentally friendly machines. Through it, the rules of the competition are updated in favor of organizations that respect the environment so that they can obtain a green competitive advantage. And that the main issue in the industries is the result of the technical and technological progress taking place at the present time, which has led to a deterioration in the urban environment and the depletion of its natural resources. In this research, some concepts about the components of the urban environment, environmental pollution, environmental taxes, and taxes were addressed, and the experiences of some countries were presented. The most important findings of the research are that collection and environmental incentives have a major role in reducing pollution.
Abstract : The concept of moderation is one of the important concepts that have been discussed in political thought in general and in Islamic political thought in particular. It concerns the status of moderation and balance and the need of Islamic societies to apply them in contemporary times. The Islamic societies faced challenges facing Islamic advancement. And the right, which is the middle between the excessive and the excessive -and the exaggeration and cost-, and between negligence and default, moderation and integritybetween both two sides are: excessive and negligent". In addition, the concept of moderation and its intellectual roots have been sought in the Holy Quran and the noble prophetic, and the search for its charac
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Marriage as a social case began Almighty God created Adam, peace be upon him then created from the rib Eve to be the first couple of human beings on the face of the earth and the formation of the first social family in the land, human and picked up this social reality through the generations, but in different shapes and purposes, but the mating process is one. So I got the divine religions and organized that life, especially in Islam, as explained every aspect of the life of the role and practice of marriage and had a large share in this organization and I got many Quranic verses and the Hadith.
With different civilizations, many of the marriage ceremony appeared in ancient societies take several forms of marriage.
But marriage and
The aim of the research is to assess the quality of the university accounting education system in Iraq. The researcher relied on the opinions of a sample of academics specialized in this field by preparing a checklist focusing on a set of axes that would affect the quality of accounting education in the Iraqi environment.
The most prominent finding of the research is that the quality of accounting education in Iraqi universities is medium and differs from one university to another in some quality components. In addition, the prescribed curricula and study plans applied in the accounting departments do not live up to the required level, as the largest proportion of those curricula are theoretically d
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Flourished economic life in the city Asturabaz was the main engine of social and political conditions in the city; In order to provide factors to help the successful cultivation of the city as well as the prosperity of the industry as famous city Asturabaz since ancient times textile industry and won wide acclaim as well as leather and wood industries and the pharmaceutical industry industry in addition to the livestock that have contributed to increased imports of the city, and this led to the prosperity of the evolution of physical movement and intellectual life.
The research entitled "the Iraqi Topics in International Arab Press" is an analytical study of two newspapers: Al-Arab and Al-Hayat published in London from September 1-30, 2013.
The Arab press is one of the cultural monuments Home stretches for culture and media of Arabs outside the Arab Homeland which made them international press targeting public Arab audience's not civil audiences in a particular country and formulating their contents on this basis taking into account intake affairs and issues that have been national or international.
Because of this international presence of the Arab press, these newspa
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The world of Contemplations is a controversial concept among scholars, writers, thinkers and the public. The theory of the dialogue of souls indicates that souls communicate and think with each other despite the distances. Islamic studies have researched this concept, and this research paper aims to explain the concept of the world of Contemplations and what is the dialogue between God Almighty and the souls that God brought forth from the back of Adam and took from them the covenant and pledge to unify Him, and its effects on human life in this world. The researcher found that scholars and writers differ in proving the existence of the world of Contemplations despite the existence of examples of it in verses of the Holy Quran, and that the
... Show MoreIt is no secret to anyone that the Koran is a speech to people, and how it is not a speech to humans is a home to them and suitable for their understandings, and the people of rhetoric mean great care has never been before in the division of the Koranic discourse, followed by linguists and science of the Koran. After reading the letter, I followed it in the Holy Quran, taking advantage of what was written by former writers in language and interpretation. Thanks to God, I have done what I wanted. Perhaps one of the most important reasons that led me to write my research and optional for this topic; is related to the Koran. So I started to develop the research plan, and divided it as I saw it, I started to pave the way, and then divided it
... Show MoreAbstract: In accordance with contemporary Western thinking, power is an organized force with a high ability to achieve stability and social security because it possesses tools based on rational organization, which helps it to control the behavior of the individual and society and prevent them from practicing the processes of exclusion and discrimination against others in pursuit of their interests and needs. Vision The philosophers and thinkers of the theory of social contract can consolidate it, which changed the form and nature of power from the traditional heritage to the constructionWhich has contributed to the development and development of civil society - Western political, and despite the success of this experiment, especially aft
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في بداية الستينيات ظهرت شبكة الإنترنت لاستعمالها في أغراض غير تجارية ، ثم تطورت بشكل مذهل خلال السنوات الأخيرة، فبعد أن كانت مجرد شبكة صغيرة أصبحت الآن تضم ملايين المستخدمين حول العالم ، وتحولت من مجرد شبكة بحث أكاديمي إلى بيئة متكاملة للاستثمار والعمل والإنتاج والإعلام والحصول على المعلومات .
وفي بداية تأسيس الشبكة لم يكن ثمة اهتمام بمسائل الأمن بقدر ما كان الاهتمام ببنائها وتوسيع نش
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This research is concerned with the study of (the aesthetic of constructive relations in linear composition) with what distinguished Arabic calligraphy through the style and artistic method in its construction, and the specifications it carries that enabled it to pay attention to building formations to achieve in its total linear ranges aesthetic values and relationships. Through the research, the models and the exploratory study that he obtained, the researcher was able to raise the research problem in the first chapter according to the following question: What is the aesthetic of constructive relations in linear formation?
The importance of the research in achieving the aesthetics of the formations, which is a wide field according t