The research aimed to shed light on the impact of international Accounting Standard No (21) on tax obstacles represented by (tax evasion, double taxation) The financial statements of a group of banks operating in the private sector were relied upon to know the impact of the standard on tax obstacles, as well as knowing the amount of amounts, The researcher relied on the method of financial analysis of that data, which was obtained from the website of the Securities Commission, and conducted personal interviews with a number of university professors, chartered accountants, financial experts, banks, and the General Authority for Taxes to benefit from their

Abstract

There have been a number of positive developments in inclusive education in many different countries, recognizing that all students, including those with disabilities, have a right to education. Around the world, educators, professionals, and parents are concerned about including children with disabilities in mainstream schools along with their peers. As a result of this trend, a number of factors are contributing, including the increasing importance of education in achieving social justice for pupils with special education needs; the right of individuals with disabilities to attend mainstream schools together with their typically developing peers; the benefit of equal opportunities for everyone in achie

In this paper, an attempt was made to measure and interpret the impact of several variables on global maritime transport, including: OECD industrial productions, high growth rates of some developing countries, and growth in world GDP. These variables contribute to higher rates of maritime transport revenues of 800 billion dollars annually; in the form of numerical sequences. The dry canal in Iraq was assumed to transfer 99 million tons of goods annually. This was made sure through the economic feasibility of the difference between maritime and land transport through railways. The effect of geographical and anthropological nature of Iraq on this project was studied too. Our findings indicated that the project will not drive growth

The Risks Faced by Britain in their Areas of Influence at the Beginning of the Twentieth Century Drove her to the Alliance with the State of European such as France, and Contributed to the Tireless and made by the British and French Politicians in the Consolidation of Friendly Relations between the two Countries Efforts and Strengthened Cooperation in a Positive Way to Visit the king of Britain's Edward VII to France, Offset by Visit French President Loubet to Britain in the Same Year, those Negotiations Bore Fruit between the two Countries for Reaching a Contract Arbitration and Decisiveness between Britain and France Treaty on the Fourteenth of November 1903, Promised that Treaty First Step that Paved the Way for a General Agreement be

This research aims to identify the means and forms of interactive communication concerning Iraqi topics on the websites of global radio stations, namely Sawa and Monte Carlo. It also seeks to uncover the editorial and artistic interactions related to Iraqi topics on the selected websites chosen as the research sample, comparing them with the editorial interaction within the Iraqi context between the Radio Monte Carlo and Sawa websites.
The research yields several conclusions, including the following:
Iraqis focus their interaction with topics related to Iraq on Facebook for both Radio Monte Carlo and Sawa; Arabs show higher levels of interaction on Twitter with Radio Monte Carlo; Participants on the webs

based on the importance of public relations in companies, I will discussed the issue of public relations and its role in marketing national products, given what these companies represent of great importance in terms of providing products and services to large segments of Iraqi society, which necessitated the need to search and investigate the role and importance of activities that Provides public relations in Iraqi companies in all categories( public, private and mixed).
the study tables and theirinterpretations, results and recommendations, and the studyreachedseveralresults, including the positive and the negative, the positive including the success in marketing the products by the number of companies in the Fairswhere the level of

The aim of the research is to show the importance of international auditing standards and the effect of this in reducing the incidence of financial irregularities in government service units and how to address them. The research adopted the descriptive, analytical and inductive approaches. In the analytical approach, a questionnaire model was designed and distributed to internal auditors in some of the subordinate government units. For the Ministry of Health, appropriate statistical methods were used that showed the extent of the general understanding of the internal auditor’s relationship with international standards and the impact of this on preserving public money and the role of the internal auditor in detecting financial irregulariti

The international standing has an impact on the strategic importance of the country in its relations with other regional and international countries. The strategic position of Taiwan has an impact on the US-Chinese relations, as it is one of the most important issues that raise dispute between the two countries. The while the Chinese consider Taiwan is an ancient legacy of their republic, and an integral part of it, the Americans consider it as an area linking the U.S. to the Asia-Pacific region, through which it intends to help its allies (Japan and South Korea). Moreover, Taiwan has huge economic importance as it is one of the largest manufacturers of electronic chips and semiconductors. This fact represents one of the most important issu

The paper delves into the semantic field to establish sense as an important category within the domain of conceptual or cognitive meaning. Varioussense-relationships that hold between lexical items are linguistically explored. Thesystem of these relationships, asthe paper shows, categoricallyreveals itself in terms of synonymy, antonymy,homonomy, hyponymy, polysemy and colour terms,inthis paper.Despite some overlapping, eachof these items announces its distinctive feature. Thepaper ends with a conclusion that reveals the merits ofalinguistic treatment of these refined semantic aspects.

Summary

The fundamental turning point in American policy towards the Iran was the success of the Islamic revolution in Iran 1979 . Since than U S policy has been hostile to Iran . After the events 11 September 2001 , there was an American idea of dialogue with some countries opposed to US policy , including Iran . In 2004 the United States launched the Greater Middle East project , which contain a range of political , economic and cultural proposals for the region , all of which were in the interest of the United States and ( Israel ) , which Iran opposed . The failure of U S projects in region prompted the United States to agree with Iran on the nuclear file . On 8 May 2018 U S President Donald Trump of