The Arab Gulf

Custom taxes are usually considered as one of the tributaries of the tax revenue. They also play an important role in creating general revenue and so they contribute for the most part of the revenue in the developing countries. But in Iraq, such taxes have been dramatically decreased due to the abrogation of the law of custom taxes No. (77) in 1955 by the CPA (The Coalition Provisional Authority). And by the sufficiency in imposing customs tax 5% of the value of the imported goods which leads to reduce of revenue from the custom taxes . Then lowness of contribution to the indirect taxes, tax revenue in addition to the general revenue.

Abstract:
This paper presents an investigation of advanced Iraqi learners\' (hence forth AILs) recognition of some English collocations and the collocational errors they made as well as the degree of difficulty they have faced while conducting the test. The subjects were 60 third year students at the Department of Translation at the University of Basra, College of Arts. The research instrument was a self-designed Simple Completion Test that measured the subjects’ recognition of two types of lexical collocations: free combinations, restricted collocations according to Howarth’s (1998b) categorization. It is hypothesized that the degree of difficulty for AILs is subject to an items’ position in the collocational continuum, starting with free combination as the easiest type and restricted collocations as the most difficult ones. Hence, the results indicated that, restricted collocations were challenging for the participants than free combinations and this is due to the subjects’ insufficient knowledge of English collocations. It is concluded that the errors made by AILs in recognizing the two types of collocations can be attributed to negative L1 transfer.

Karoon and Karkha are considered the richest and most important rivers in the south west of Iran. The water level of both rivers decreased because of the investment, aridity, and the diversion of the water to inner grounds of Iran, which hence decreased the water levels in Iraq. In the past, Iraq has got approximately 9 Mil. per year, but in 2014 watre levels became (0). This adversely affects the water levels in Shatt Al-Arab in south of Iraq which leads to deterioration of environment as well as the development. This requires cooperation between Iraq and Iran to take the measures which aim to water development in this area for service to the common interests of the two countries.

The areas of Shatt al-Arab and low-lying areas considered as one of the most ground units in district Hartha. the current study is limited to identify some of the factors that played an active role in the formation of the crust salt in bogs areas that reflect the young stage of geomorphological cycle, the excessive irrigation, and repeated floods led torising groundwater level in the alluvial plain, which is the major cause of salt crust in the selected area of this study has been helped by the high temperatures, increased of the evaporation and dominance of drought conditions and softness of dust tissues. The area under of this study , also, is characterized by high level of groundwater above the critical level which leads to moves toward the top by capillary . the different climatic conditions made manure study area stages and phases of salinity between crystallization and melting were the most important manifestations of the presence of salt crust, which is characterized by the presence of layer and polygons quintet and six individual and sighs and parallel and retinal cavities and the pyramids hollows, has electrical conductivity values recorded high levels in surface soils, which was the highest of all the values listed in the global food organization scale and at the same time soluble salts values recorded high concentrations to the west in line with electrical conductivity ratios in terms of the increase and decrease .
The salt crust confounded renewed for salt which is then used filtered in refineries and most of salts present in the marsh is pure, so is not suitable for human consumption and industrial uses, but after purification.

There is no doubt that the state is represents the main theme of the administrative and constitutional law alike, and it represents, by its different authorities, substantial and fundamental pillar in the lives of individuals, they often rely on them to satisfy public needs and to achieve public benefit. However, the state at the present time cannot play its role in a centralized manner, since it must have the ability to act legally to face the people which form the basis for establishing any state . Therefore, the state had the right to have the power and its privileges which may not gain full acceptance of all the people, but the power used by the state in a democratic pattern has a specific essential aim, which is to achieve the benefits of the community and in their favor, which guarantees its sovereignty and rise above everyone. Modern state at the beginning of its appearance, it was a unified state, simple form, as was the central state, which means that all decisions had to be made from the center, without the involvement of the country\'s population in the management of their affairs, and by development of time, and for different reasons, including the failure of the central state to meet the local needs of the people, therefore, simple unified state resorted to administrative decentralization, to provide an opportunity for the people of different regions in the country, to take the necessary decisions in some of their local affairs. However, the administrative decentralization system, although its effectiveness, is no longer enough to satisfy the peculiarities of the various components, and particularly, in the country where the population is made up of different sects and components, were ethnic, religious or linguistic or sectarian or cultural.

This study examines the biography of one of the Mongolian court ladies, Doquz Khatun the wife of the Ilkhanate Hulagu khan, the founder of the Ilkhanate state (656-756). The study concerned on her name, lineage, social status as well as her political role which can be seen in her interest in taking care of her Christian sec

The paper aims to study the role of members in the Project For New American Century (P.N.A.C) in war resolution on Iraq. Anyone who has followed this decision finds that it was not making only by the president or by the Ministry of Foreign , or the Ministry of Defense, or National Security Council, but also was made by members of (P.N.A.C).

Perhaps, the most distinctive characteristic of the war resolution on Iraq was being adopted devices of deception discourse. This is obvious to analysts who their analyzes based on foundations of philosophy. Whoever is looking for archiving discourse from a different perspective, will find that the use Iraq\'s possession of weapons of mass destruction is not real since they know well there is not such weapons. But they used deceive the public that entails to employ such information because the neo-conservatives have relied on the opinions of the philosopher Leo Strauss, which permits a philosopher to lie, that reason to because the facts can not tolerate by the public, so facts must be hidden .

Derivation is one of the most important devices of language development regarding its terms, forms, and deriving a term from a another or articulation from another. The process of derivation has bases and rules on which the derivational process depends on. However ,the Persian language has greatly influenced on Arabic, and this is one of the most important reasons that made Arabic linguists, such as Ibn Dureid, Ibn jinni, Ibn faris, and Al-Thaalibi, pay more attention to studying derivation. As the derivatives have been developing and greatly growing to cope with the required needs of the social development, the Persian linguists have set syntactical and morphological rules for derivation. Therefore, the active participle, passive participle, semi-adjective (an adjective derived from a verb), and the superlative adjective are the most derivative nouns used in the Persian literature and poetry.

Saadi Yousif is one of the most Iraqi poets who took care of the new analysis in the Arab modern poetry . In some of his poems he used the numbers and colours , form …etc . He went deeply in using the above arts . He found anew way in this direction. But the reader considered this sort of Art as ant old one without addition As it's clear that the relation of the poet with west poetry formed his poetic language . The aim, the poet made ( i .e . the numbers and dates ) do not differ from that of the west poets .
He used the above art or a kind of Authentication of the political and suffering cases . the poet used daily and psychological details in writing his poems .He used details and psychology in his poems .

Al-Sharif al-Murtaza's Al-Amali is a group of classes interpret Quranic verses and prophetic traditions, this interpretation is obliged to cite the texts of the Koran and sayings of different poems, multiple statements for scientists .
The question of interpretation is not limited to tradition the Quranic verses and the , but beyond what cited from different scripts and explain the statement meaning and implications, and also provides information about many personalities such as poets and speakers , and little issues related with beliefs and origins of religion and the issues involved in the fact of dialectics and argument.
This paper investigates the linguistic research of al- murtaza in terms of the concept of linguistic criticsim , grammar and meaning, truth and metaphor, also addresses the language of poetry between Murtaza and Aamidi in light of linguistic criticism.

This paper is about Al- sayyab's Ibnat Al- chalabi. as follow it is based on four sections as follow: The first section studies rhythm represented in weight and rhyme, and the second studies the topic of (mystery) in the poem, which also reveals the deliberate ambiguity which aims to coverage of meanings, ideas and data; as well as givs the recipient enjoyment of discovery the ambiguous meaning in another readings of the given poems. while the third section focuseson intertextuality as a stylistic phenomenon since the poet uses many quotations from the Holy Quran and its impact on the receiver, and then the fourth section, studies using of the verbal sentence which is more common in the given poem than the nominal sentence.

This study deals with the linguistic errores which have been made by articulate Arabs such as poets and linguists. The study focuses mainly on Ibn Jinni's (Al-Khassa'is), particularly on the chapters concerning with (The errores of Arabs) and (lapses of scholars). The study investigates the opinions regarding Ibn Jinni's relationship to these errors and lapses. We have found that Ibn Jinni justifies some such errors, in other cases he refutes them or he let them without a comment.

Abstract:
Praise be to Allah, and Allah bless Muhammad and his divine good.
The biography of Rabi'a has got many suspicions, by both narrators or Orientalists and who pursued them from Arab researchers.
But after reviewing the historical narrations and verified them from Al-jahiz's narration who was from basra (same city of Rabia ) as well as he was her contemporary so the study differentiates between Rabi'a Al-adwiyya which was from Ash-sham (Syria nowadays ). One reason of this mixture between both of them is because of error in translation of book tittled ( To the korat Alawlya ) by Nicolson which led some Arab searchers to accuse Rabia in doing bad things as well as they gave her dramatic distorted character .

Abstract :
This study aims to identify the effect of an Enriching program in theatrical costumes upon the studying Acquiring of 3rd year students of theatre dept ,and their attitudes towards them .

The samples have been got (40 ) selected students
All the sample students were subjected to a former test to know the previous experience they have already acquired ,and to measure the attitude average "towards " costumes of stage then on experimentation was made according to dadactic " Renzulli" approach that lasted (8) weeks to achieve , in which an afterward acquiring test and measuring of attitude towards "Stages costumes" were applied to find out the impact of an enriching program upon the studying . acquiring and students attitude , employing "T- test " in results analysis.
The researcher , upon the light of outcomes ,suggests the followings:

1-There exist some differences Of statistical denotation in behalf of the group dealt with according to the Enriching program of stydying acquiring.

2-There exist differences of statistical denotation in behalf.
The group subject to test according to the Enriching program in respect to students attitudes towards studying of costumes of stage.

In the light of the above out come ,the researcher suggest- 1 -Teaching staffs have to follow (adopt ) teaching methods that are far from the traditional ones, which keep students away from the educational process.

2-Performance of class and non-class activities that help in promoting acquisition skills and thinking ,and develop their attitudes towards the subject matters .
Abstract :
This study aims to identify the effect of an Enriching program in theatrical costumes upon the studying Acquiring of 3rd year students of theatre dept ,and their attitudes towards them .

The samples have been got (40 ) selected students
All the sample students were subjected to a former test to know the previous experience they have already acquired ,and to measure the attitude average "towards " costumes of stage then on experimentation was made according to dadactic " Renzulli" approach that lasted (8) weeks to achieve , in which an afterward acquiring test and measuring of attitude towards "Stages costumes" were applied to find out the impact of an enriching program upon the studying . acquiring and students attitude , employing "T- test " in results analysis.
The researcher , upon the light of outcomes ,suggests the followings:

1-There exist some differences Of statistical denotation in behalf of the group dealt with according to the Enriching program of stydying acquiring.

2-There exist differences of statistical denotation in behalf.
The group subject to test according to the Enriching program in respect to students attitudes towards studying of costumes of stage.

In the light of the above out come ,the researcher suggest- 1 -Teaching staffs have to follow (adopt ) teaching methods that are far from the traditional ones, which keep students away from the educational process.

2-Performance of class and non-class activities that help in promoting acquisition skills and thinking ,and develop their attitudes towards the subject matters .