The present study deals with the social work and the social problems which
the Elderly who lives in the house of special needs suffer from . this study aims to
shed light to the most important social problems which they suffer from inside and
show their relationship and interaet with each ofher and what we can see about that
intereact either negative or positive relationship . Its scientific importance include
adding a new study in the field of take care of the Elderly . and that will enrich the
scientific field with agood knowledge . Becouse the studies in this part was little ,
but the scientific and practical importance of this study presents by the results and
specify of the important problems . In addition to

يعد التأمين أحد المؤسسات المالية ذات التأثير على برامج التنمية ، وما زال قطاع التأمين يعاني من العديد من المشاكل منها الوعي أو التشريع أو كيفية توظيفه كمورد اقتصادي واجتماعي خدمة للمجتمع والمؤسسات والافراد. وحيث أن التأمين يقدم خدمة تستوجب التزامها بمواصفات محددة ، لذا أصبح من الضروري دراسة آليات تحسين جودة الخدمة التأمينية وكذلك دراسة واقع العملية التسويقية للخدمة التأمينية وما ينالها من تحديات داخلية أ

The spatial variation of regional development means that some regions to be a center of activities and services and job opportunities and economic development, and are usually in major urban centers, while lacking in other regions to such activities and services. Perhaps the studies of spatial variation SPATIAL INEQUALITY, regional development, REGIONAL DEVELOPMENT has had the greatest impact on the operations of regional planning in particular the study of the regional dimension of any city requires that you review the basis and theoretical framework, which refers to the inevitability of the existence of disparities across regions, due to the properties of the regions population and economic political and environmental The study

The research aims to verifying the tax exemptions granted in accordance with the Iraqi tax legislations, showing their suitability for basic tax rules, and identifying their role to reduce the tax evasion phenomenon and the negative effects resulting therefrom, which arerepresented by a decrease in the proceeds of tax revenue and therefore leadings to a reduction of public revenues of the state. Also, the research tries to identify the ways to reduce cases of tax evasion due to their reflection positively on the public budgetof the state. The data of the research was collected through two models of questionnaires distributed to a sample of taxpayers from some professions and a sample of the tax administration staff. The research has reac

The conflicting duality of goodness and evil has a psychological effect on the life of humans, the nature of human beings is originally goodness whereas the tendency of evil flows from the society, therefore the first who found a meaning of evil on earth is kabeel when he quarreled fiercly with his brother who carried in himself all the meanings of goodness and toierance.

    In this paper of mine we find that Robaayat Al khayam carries a poetic content of a special meaning in that every expression reflects semantic relationship (the good played a part in the formation lies with and the evil) of which its foundation lies with the human personality (soul), and he (the poet) a scribes it to matters of

التعددية الثقافية هي مفهوم يتعلق بالمجتمعات التي تضم ثقافات عده، أو العالم الذي يتضمن ثقافات متنوعة؛ فالتعددية هي التنوع الثقافي والفكري؛ وبالتالي هي عنصر إثراء للإنسانية وأساس لوجودها؛ فالتعددية الثقافية تتضمن القبول بالثقافات والافكار الانسانية كلها، وإفساح المجال أمامها للمشاركة في بنا ء الثقافة والفكر العالمي؛ وهكذا فإنها تتمثل في التسامح مع الثقافات والافكار المختلفة الاعتراف بالهويات والخصوصيات

Proverbs gain their importance not only from the fact that they represent a cultural record of the people of every nation, but they reveal the way they use language and how they exploit their environments as a good source of inspiration to enrich that language.  Domestic animals, as part of every environment, play a major role in composing proverbs in every nation.

       This study is an attempt to pragmastylistically analyse some selected English and Iraqi rural proverbs using domestic animals in their texts. It limits itself to investigate certain stylistic and pragmatic devices such as: the type of sentences, their lengths, their content and grammatical words, the part of speech used, metaph

Praise be to God, Lord of the worlds, and prayers and peace be upon the best of the messengers, Muhammad, and all his family and companions. And after:
For when I had the pleasure of looking at the chapters of the Noble Qur’an, and its evident signs, my view fell on one of its brightest verses, and it is the Almighty saying: ﭽﯜ ﯝ ﯞ ﯟ ﯠ ﯡ ﯢ ﯣ ﯤ ﯥ ﯦ ﯧ ﯨﭼ (). The tag: (God’s Greatness in Creating a Hoopoe). The research methodology required that I divide it into four sections:
The first topic: an overview of birds.
The second topic: the characteristics and characteristics of hoopoe.
The third topic: the logic of the bird.
The fourth topic: Praise the bird.
This has relied in my research on

The research addresses a pattern of imagery which is regarded a Prominent feature of Abi Tamaam's Poetry (the image of implicit simile) which is based on the hidden signified and the signifier which can be deduced out of context . The investigation requires a study whose proof is based on imagery which is of three types: natural proof , human proof and Quran proof . After handling the realistic structures of this image, the researcher has shifted attention to its types and has dealt with the psychological domain , dividing it in two types: the sensory image and the mental image. The research is directed towards studying the implicit sentence regarding its styles of expression : declarative expression and composition expression . The