Highlights the role of taxes in being a major source of funding sources internal economic and social development, and then, any decrease in tax revenue caused by tax evasion, for example, would weaken the government's ability to finance their investments and core financing private sector investment as a result of reduced ability to increase their reserves's cash banks, as well as the weakening of the effectiveness of tax evasion taxes as a tool to guide economic activity in the framework of service for development, and to achieve justice. And the statement of the reasons for and methods of evasion mandated to pay the tax due on them, whether legitimately or illegal with the statement of the proposed methods to tackle tax evasion and eliminate it. Also suffer GCT of the problem of non-payment of tax owed by the taxpayer through the followers of various styles legitimate third parties. And that there are several factors that lead to continued which this leads to reduced tax revenues and therefore did not achieve the goals of economic development. And reduce the phenomenon of tax evasion is working to increase tax revenue and thus reflected positively on economic development. One of the most important conclusions reached by the research show that high tax evasion phenomenon negatively affects economic development projects and thus the loss in state revenue. And the success of the economic development process need to many resources to achieve such as taxes, fees, and revenues of state property, loans, and deficit financing. The most important recommendations reached by the research, the need to give full flexibility to run the Iraqi mechanics of the tax system in terms of increased state revenues in order to achieve economic and social development required. And the need to raise awareness of the tax being one of the fundamental means to combat evasion and the success of the process of economic development, and feeling designate that the contribution to pay the tax contribute to building the economic development process
The current research that entitled (t Technical Experimentation incontemporary plastic arts) deals with study in used techniques and the material's functioning and its variations in artwork.It present the following questions :- 1-Does technical experimentation for mate an important phenomenon in contemporary art.2-Does technical experimentation construct an ability in creating new constructive and formative achievement in plastic art ?.The research includes three chapters . the first one deals with the problem of the research and its limits with the specification of terms . the second chapter present the technical Experimentation in contemporary plastic art with shapes display . the third chapter involves conclusions with discussions . t
... Show More
This research deals with the effect of constructive conflict of the organizational identification .These relatively recent subjects have relative importance in the field of administration and they have strong effect in the success of organizations .The objective of this research is to detect the level of the constructive conflict and the organizational identification in the center of The Ministry of Planning. So, two major hypotheses were formulated The first are searched the correlation between the constructive conflict and the organizational identification and it emerged with four sub-hypotheses searched the correlation among every dimension of the constructive conflict with the organizational identification .The second major h
... Show More
اهتم العديد من الباحثين والمحققين في دراسة أبي البركات الأنباري ، كونه أديبا ولغويا ومفسرا ، ونشروا معظم ما وصل إلينا من مؤلفاته ،لكن كما يبدو أن الانباري، مؤرخا ، لم ينل حظه من الاهتمام والدراسة على الرغم من أن كتابه (نزهة الألباب في طبقات الأدباء) قد نشر وحققه صفوة المحققين ([i])وذلك انهم أغفلوا التعريف بمنهجه ودراسته لاسيما وأن التأليف في كتب الطبقات من أهم مناهج الكتابة التاريخية
... Show MoreThe research aims to measure and analyze the reality of liquidity in the Rasheed Bank and determine their impact on risk and return in order to identify the extent of the efficiency of the management of liquidity by the Bank and how to employ them in a profitable investment areas, and analysis of the compatibility of the liquidity gap and gap the balance sheet (sensitive interest rate) and affected net interest Change prices, and through the adoption of style ladder recommended Meritassets and liabilities by the Central Bank of Iraq, as it is an important and vital aspects in commercial banks' management, when there is a commonly used optimizing the resources of the bank available, it means that there is a banking efficient management is
... Show More
في مدينة الري القريبة من طهران الحالية ولد ابو بكر محمد بن يحيى بن زكريا الرازي سنة 251هـ/865 م وسميً بالرازي نسبة الى مدينة الري 0 أحب الرازي الغناء والضرب على العود في بداية حياته ثم هجر ذلك كله واتجه الى الطب والكيمياء 0 درس الطب في شبابه في بغداد وقد اخطأ بعض المؤرخين في ظنهم ان
Hamdan tribe had considered one of the biggest tribe in Yemen. It contained many branches, thus, it had distributed in many cities and for this reason , it was different in their warship. it was one of the tribe that had many courageous men .
The aim of the research is to identify the reality of strategic planning in the National Insurance Company and its importance in building institutional work and to identify the requirements that enable this company to successfully implement strategic planning and the obstacles that limit its application and then achieve the marketing objectives of this company. This study started from the fact that there is a problem represented by the main question that was stated.  
... Show MoreSocial risks posed a great challenge to the development path in Iraq, which resulted in widening the development gaps, whether these gaps were between rural and embargoed areas, or between Iraqi governorates, and the gender gap. Besides, the nature of the reciprocal relationship between the social risks and the development process requires the adoption of development trends that are sensitive to the risks that take upon themselves the prompt and correct response to these risks, away from randomness and confusion that Iraq suffered from for decades. However, currently, the situation has differed a great deal. This is because the size and types of such gaps have widened and become more complicated than before; a matter which has led to hav
... Show More
ABSTRACT
The purpose of this research is to investigate the relationship between organizational ethnography and resonant leadership in the University of Kufa, importance of research includes rare of studies that investigated the relationship between organizational ethnography and resonant leadership. Moreover, it comes as an attempt to reduce or bridge the knowledge gap between the variables of the research. As well as try to put the right foundations and appropriate for industry leaders of various Iraqi organizations aimed at profit or service. Based on the random sampling, 450 questionnaires were distributed to employees at the University of Kufa. Only 392 questionnaires were returned. Out of which 104 questionnaires we
... Show More
The subject of the research seeks to indicate the level of influence of emotional intelligence in the empowerment of workers in the Ministry of Industry and Minerals General Company for Food Products. The research problem is illustrated by knowing all of the following:
- The level of the relationship between emotional intelligence in promoting the empowerment of employees of the Ministry of Industry and Minerals.
- The impact of emotional intelligence on the empowerment of workers in the ministry.
- Recognize the interest of the management of the Ministry of Industry and Minerals in emotional intelligence and the