That the possibility of imposing a tax on electronic commerce is increasing interest in it by governments in developed and developing countries alike, and there is interest in a logical by governments and bodies of taxation, in particular in developing countries erosion potential tax in the tax base resulting from the adoption of e-commerce if not mutation rules and tax legislation, local and international to take into account this important economic developments and how to keep up, said the combination of the taxation system is the only way to increase revenue needed to finance government spending on goods and services needed by society.

The most important conclusions reached by the rese

Spiritual training is aimed to plant the faith in individuals soul because it is the basis of the religion, but rather a strong deferent that accompanies human life in his thinking and management and awakens

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This research paper is about thevariationin the degree of Continentality climate of the
Iraq during (40) years for a number of climate station. Using Poresof formula, it is found out
that the climate of Iraq ranges between extreme Continentality and very extreme
Continentality, and that the Continentality degree is characterized with extreme frequency
from one year to another. In certain years, the degree of climate Continentality decreases
while in other years it rises in such a way that there is no similarity in the Continental degree
from one year to another for the same station.
As for the general trend of the degree of Continentality, the last years had noticed
special variations, which are divided in to thre

The research tagged (the image of the soldier in contemporary Iraqi painting) dealt with the concept of the image as one of the basic concepts in the creative achievement, whether it is in the field of art, literature or beauty. Therefore, the concept of the image expanded to express the various aspects of human creativity, including the field of painting. To know the image of the soldier in contemporary Iraqi painting, the research included four chapters. The first chapter focused on the methodological framework of the research, while the second chapter included three sections. The first topic dealt with the philosophical and artistic concept of the image. The second topic was concerned with the representations of the soldier's image in

يُعدّ التناص أحد تقانات البلاغة الحديثة – الأسلوبية- التي تنهض برقي النص ، بوصفه عنصراً فاعلاً في بلورة المعنى وتناغمه مع قصدية المتكلّم ؛ ممّا يسهم في تواشج علائقية البنية الدلالية للنص وتعاضدها النسقي في تكوينه ؛ لفتح نافذة التأويل عند المتلقي بحثاً عن الدلالات المتغلغلة في البنية العميقة ، وهذا ما بدا واضحاً في متن كتاب (غرر البلاغة) للصابي ، فهو يزخر بنصوص تناصية دينية وأدبية ، تمدّ المعنى بطاقات جمالية م

The city of Baghdad underwent various changes and developments, which significantly influenced its urban character. And other urban fabric. The most prominent changes in the architecture of that period characterized by the emergence and spread of modern architecture, it represents the period between the 1940s and the late seventies of the twentieth century, which had its many reasons and various factors that paved and supported, and even encouraged the spread of modern architecture of the world, The advanced world in the adoption of a global architecture spread in the city of Baghdad by a number of international architects and Iraqis, who came from those countries and saturation ideas

Введение

Международные контакты обусловили интерес к изучению основной формы общения – диалога. Форма диалога в каждом из контактирующих в процессе общения языков должна быть рассмотрена в разных аспектах – не только лингвистическом, но и социолингвистическом и этическом. Это объясняется тем, что в речевой коммуникации необходима как адекватность выражения мысли, так и соблюдение тради

The use of containers in transportation leads to the reduction in time and effort of the process of loading and unloading of goods as well as protecting the goods from damage and breakage and to reduce the financial costs.
. This development has led also to make changes in the sizes and capacity of ships, therefore changes in the ports must be taken place where they must be provided with an appropriate depth for such vessels, that means the increase in the depth of ports and the establishment of wide storage yards and to provide appropriate mechanisms for handling process.
In this study, the researcher has dealt with this type of transport business in Iraqi ports, namely:
1- Khur Al-Zubair port.
2- Um Qaser port.
In order