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The aim of the research is to clarify the role of service quality through its dimensions represented by (tangibility, reliability, safety, response, empathy) in tax compliance with taxpayers, i.e. performance of the duties and obligations of the taxpayer through its dimensions (registration, accounting, payment of the amount of tax), and to know For this role, a sample was taken from the taxpayers of the branches of the General Authority for Taxes spread in the governorate of Baghdad and its affiliated districts, which amount to (15) tax branches, as (215) questionnaires were distributed to know the impressions and reactions of the taxpayers regarding the level of service quality through the aforementioned dimensions. Using the statistic

Eminent figures in Quranic studies in the fourth century of the Hegira, in his
copacity as the founder of the essentials of the indicative approach in interpretation
which is based on the consideration of research principles in interpretation science.
Al-Qushayri participated in clarifying the promotions of this approach in his
works which represent this approach. The mast distinguished of these works is
Tafseer Lataef Al-Isharat. The researcher examined the characteristics of this
approach and its effect on the interpretative movement in Al-Qushayri age an come to
employ them as a practical example for the indicative approach in studying the
interpretation mebods in Islamic sciences.

El tema de esta investigación está directamente relacionado con el papel del léxico en la enseñanza-aprendizaje del español como segunda lengua en el sistema de enseñanza universitariairaquí, donde se llevó a cabo la investigación empírica y la propuesta de criterios de la selección de léxico español.

Este estudio se ha centrado concretamente en los alumnos irakíes de nivel elemental que estudian elespañol como segunda lengua extranjera. Con el fin de conocer los estilos de enseñanza-aprendizaje del vocabulario practicado en las aulas, de determinar las faltas en la selección léxica y realizar propuestas de mejorar la competencia  léxica,  hemos efectuado el an

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

جاءت لفظة شيطان في اللغة العربية من الفعل شطن: ويعني الحبل، وقيل الحبل الطويل الشديد الفتل يُستقى به وتُشد به الخيل، والجمع أشطان، وقيل الشيطان فعلان من شاطَ يَشيط إذا هلك وإحترق، قال: الازهري الاول اكثر، قال: والدليل على انه من شَطَنَ قول امية بن ابي الصلت يذكر سليمان النبي (عليه السلام): ايما شاطِنٍ عصاه عَكاه⁽¹⁾، في حين تطلق لفظة شيطان على الكائن الخارق للطبيعة او الروح، واصلها الاغر

Human values are the most important concepts that the interest of society has to relay on these conceptual values. Any society will not be stabilized unless adheres to the right principles and values, all nations need such principles and values to stabilize. If any society doesn’t implement the human values that monotheistic religions urges equality between human, the far the society from the religious principles, the less there would be valence between human. The valence is urgent necessity in the current time. The far people get away from values and principles, the more they lose their freedom and dignity, therefore individual has to live with dignity and respect through the adherence to these values and principles. Apparently, equal

The research aims to explain the stage of recording Qur’anic readings in the blogs and writings of other sciences until it reached an independent, integrated science based on its principles, for which separate books were devoted to it, because of the necessity of highlighting that stage in which the science of Qur’anic readings overlapped with the blogs of other sciences. Because it relates to the gradual maturity of this science and its historical paths, the goal of the research is achieved by answering questions, the most important of which are: What are the science records in which Quranic readings were found, and what are the books that were unique to writing about this science. The researcher followed the inductive and desc

Wisdom in the era before Islam is soo famous and so mature And Wisdom in the age of Islam {the holy quran and AI Hadeeth AI shareef }is dealt with by different meanings that agree with the contexts in which it occurs its contacs One of meanings is wisesaying that occuars in the Halal and Haram .As to the wisdom of the Amawy age ,it was some times absent since it was not dealt with by the great Poets of that age .In the Poetry of AL-FARAZDAK , Wisdom was little and it expressed religious and phsycological meanings because wisdom is amessage that has along –rang .