The indicators were important core for any work, and may be occurring this indicators way of communicating among planers and decision makers, even also for public participating, do make any decision. The urban and regional planning is one of those science highly depending on using indictors, for two  reasons, first, way to communicating ideas between specialist and non-specialist, (politician and decision makers), the second one, this field are multidisciplinary science, so the need indictors to clearing thoughts among different backgrounds in one team, as common language.

This research tries to clear importance of GIS in forming and building Spatial Planning Indicators, to cross communication problem among planning g

Abstract

        This current research aims to make theoretical frame for the thoughts and principle knowledge for high performance work system ،also trying to know the role that high performance work system practices which is (Effective staffing، comprehensive training، providing work career، and employee participation) play to enhance the  organization effectiveness ، although knowing the principles of high performance work system which is: (Shared Information، Knowledge Development Performance and Reward linkage Egalitarianism)and its effect on the organizations. As well as defining the special concept of High performance wo

Tax fraud is following different methods of tax evasion (bypassing the laws, instructions and regulations related to tax) by not showing the real taxable income by using laws, instructions and regulations improperly, and because of the weak basic role of forensic accounting in detecting and reducing tax fraud, the problem has become more influential on the state general tax income. The main objective of the research is to identify forensic accounting and the extent to how it can be applied in the General Tax Authority to assist forensic authorities in issuing judgments in fraud cases. To achieve the objectives of the research, the descriptive analytical approach was used to reach the topic of the research, and a questionnaire (co

Kriging, a geostatistical technique, has been used for many years to evaluate groundwater quality. The best estimation data for unsampled points were determined by using this method depending on measured variables for an area. The groundwater contaminants assessment worldwide was found through many kriging methods. The present paper shows a review of the most known methods of kriging that were used in estimating and mapping the groundwater quality. Indicator kriging, simple kriging, cokriging, ordinary kriging, disjunctive kriging and lognormal kriging are the most used techniques. In addition, the concept of the disjunctive kriging method was explained in this work to be easily understood.

                The current research aims to show the impact of the international auditing standard IAS 540 in reducing income smoothing practices in Iraq. To achieve the objectives of the research, the researcher adopted a questionnaire for a sample of auditors in Iraq. Where 60 forms were distributed and after the questionnaire was retrieved and statistical analysis was done using the SPSS program, The research reached a number of results, the most important of which are: the existence of a statistically significant effect of the application of the international auditing standard IAS 540 in reducing income smoothing practices, The research recommended the necess

 هدف البحث التعرف الى اسباب سلوك التنمر لدى طلاب الصف الاول المتوسط من وجهة نظر المدرسين والمدرسات واساليب تعديله، واستعمل الباحثان المنهج الوصفي واختيار عينة عشوائية من المدرسين والمدرسات في متوسطة أرض الرافدين ومتوسطة الرحمن للبنين وكان عددهم (46) مدرساً ومدرسة بواقع (32) مدرساً و(14) مدرسة، واعتمد الباحثان الاستبانة أداة للتعرف الى اسباب سلوك التنمر واساليب تعديله، واشارت نتائج البحث الى تنوع اسباب التن

Сатья посвящена выделению и описанию функциональных стилей русского языка. В работе будет предствлена стилистическая характеристика заимствованной лексики, которая в некоторых случаях заменяет собственно русские слова, что может приводить к затемнению смысла высказывания, эвфемизации его, кроме того, заимствования заполняют определенные стилистические книши, образовавшиеся в связи со структурны

A program in Visual Basic language was designed to predict the type of radio storm that emitted from Jupiter at specific Local Time (LT) from two different Iraqi locations (Baghdad and Basra), such storms result from the Central Meridian Longitude (CML) of system ??? for Jupiter and phase of Io’s satellite (?Io). Some of these storms are related to position of Io (Io- A,B,C,D) and others are unrelated (non-Io-A,B,C,D) to its position. The input parameters for this program were user specified by determining the observer’s location (longitude), year, month and day. The output program results in form of tables provides the observer with information about the date and the LT of beginning and end of each type of emitted storm. Two Io-storm r

This article discusses some linguistic problems that arise when translating the Holy Quran from Arabic to Russian. We analyze lexical, syntactic and semantic problems and support them with Examples of verses from the Qur'an, since the Qur'an is the word of Allah. It contains prayers and instructions full of both literal representations and figurative comparisons. The identification of linguistic and rhetorical features challenges translators of the Holy Qur'an, especially when translating such literary devices as metaphor, assonance, epithet, irony, repetition, polysemy, metonymy, comparisons, synonymy and homonymy. The article analyzes: metaphor, metonymy, ellipsis, polysemy.