يحاول البحث دراسة رواية الكاتب الاميركي جوزيف هيلر التي تحمل عنوان "كاتش 22" (1961). وفي تفحص دقيق لمحتويات الرواية نجد ان تركيزها الرئيس هو المشاعر المناهضة للروح العسكرية. ويقدم البحث شخصيات مختلفة في الرواية ويحاول ان يعكس من خلالها المشاعر المناهضة للروح العسكرية. وان البحث ناقش ايضاً تأثيرات التصرفات الخاصة والاحداث الرئيسة التي حدثت في القوة الجوية الاميركية. وتدور القصة بشكل رئيس حول بعض رجال القوة ال

هدف البحث الى اعداد تمرينات خاصة (Foot Work) بكرة القدم بأعمار (16-18) سنة، والتعرف على تأثير هذه التمرينات الخاصة  في التوافق والرشاقة وبعض المهارات الاساسية بكرة القدم (المناولة، والدحرجة، والاخماد) بأعمار (16-18) سنة، وقام الباحثان باستخدام المنهج التجريبي ذو المجموعتين التجريبية والضابطة ذات الاختبار القبلي والبعدي، على عينة من لاعبي نادي الشرطة بأعمار (16-18) سنة، وعددهم (16)، وتم تقسيمهم الى مجموعتين كل مجموعة م

Banks face different types of banking risks that limit the performance of its functions and achieve its objectives, including the financial risk that is based on current research into two types including a credit and liquidity risks. And established credit risk due to the possibility of delaying the borrowers to fulfill their obligations to the bank when due or non-payments on according to the terms agreed upon, while liquidity risk arises as a result of the inability of the bank to fund the financial needs, any inability to provide cash to pay its obligations short on credit without achieving tangible loss or the inability to employ the funds properly and show the liquidity risk in the event of inadequate cash inflows to the bank for an

In this paper, the generalized inverted exponential distribution is considered as one of the most important distributions in studying failure times. A shape and scale parameters of the distribution have been estimated after removing the fuzziness that characterizes its data because they are triangular fuzzy numbers. To convert the fuzzy data to crisp data the researcher has used the centroid method. Hence the studied distribution has two parameters which show a difficulty in separating and estimating them directly of the MLE method. The Newton-Raphson method has been used.

The research aims to determine the effectiveness of auditing in light of the relationship between the governance of investment policy and the cost of debt in companies listed on the Iraqi Stock Exchange. The problem of the research is to raise the question about the effect of the governance of investment policy and the cost of debt on the effectiveness of auditing and auditors. During the research, the most important of them were: the existence of an impact relationship on the effectiveness of auditing through the relationship between the governance of investment policy and the cost of debt. The companies listed in the Iraqi Stock Exchange lack an effective proposed guide or framework dealing with the governance of investment policy desp

  Tax state institution regards as one of the largest state institutions implementing the tax rules issuing be legislative body and achieving the goals of tax (financial, economic, social and political). So, the tax management should pay attention to the procedures enabling it to achieve those rules starting from the procedures of tax restrict and ending by tax allocation where the process of assessment the taxation must relaxing on modern methods. The problem of the study raising from that in spite of there is a low  obliging the taxable person (registered or not) to submit a declaration about his income and the achieved profit to be the base of taxation˒ where the other ways  are secondary ways helping in rejection of t

المستخلص:

 إن من أهم عوامل نجاح أي مؤسسة (سواء كانت مؤسسة تعليمية أم غيرها من المؤسسات) هو التخطيط الاستراتيجي السليم المبني على أساس علمي ونظام واقعي متكامل بعيداً عن التخمين والحدس.

تتمثل مشكلة البحث بوجود تفاوت بين أعداد الطلبة المقبولين فعلاً والطلبة المخطط قبولهم في الدراسات الأولية بكلية الإدارة والاقتصاد بجامعة بغداد في كل عام دراسي حيث غالباً كانت أعداد الطلبة المقبولين فعل

enjoyed the process of the development of higher education institutions attention of most countries of the world and to reconsider its objectives and programs and administrative and organizational structures, and it was the most important development of the application of Quality Assurance and Accreditation Standards (QAAS) tools, as the aim of these tools to the application of advanced with a far-reaching impact on all of the disciplines in the organization methods education that contribute, and plays a performance audit an important role in verifying the extent to which carried out these institutions activities or programs effectively and efficiently, economic, There are a number of objectives for the search of the most important attem

The past decades have witnessed a development in the concept of corporate governance and the transformation of a concept that is limited to large companies listed in capital markets in major economies to an issue that concerns all business activities in the public and private sectors in both large and small countries. The aim of this research is to propose a guide to the mechanisms and rules of governance in the municipal institutions that contributes to the activation of the internal control system to reduce the fraud and manipulation of this activity. Institutions. The research was based on the hypothesis that the implementation of the principles and rules of governance in municipal institutions lead to the contribution of the activati

this research aims it measure the technical efficiency of the branches of the General Company for Land Transport, That scattered geographically at country level, by Data Envelopment analysis (DEA) technique, as this technique relies on measuring the efficiency of a set of asymmetric Decision making units, which is one of the nonparametric mathematical methods for and application related to Linear Programming, and this is what helps the General Company for Land Transport to diagnose its branches performance by benchmarking with each other and determine the performance gap. The research found that there is variation in the level of efficiency in the company's branches