Examination is a form of tax audits which have been done by tax examiner rests with the General Commission for Taxes is responsible for determining the extent to which the amounts subject to  tax provided  by  the holders of admissions with  the laws and regulations, taxes. So the tax-examination is the major means of tax administration to make sure the fact that tax revenues generated from the imposition of taxes different kinds of direct and indirect search result, the importance of the role played by the (Department of Control and Internal Audit / Audit Division in charge) in charge of auditing the accounts, which may be Maclvoha clung to their accounts and access to the tax base acceptable to the expensive and fin

             Seen in Iraq that the volume of insurance activity in the case of a clear deterioration and a sharp decline in demand for life insurance, because of reluctance by senior members of the Iraqi society on the demand for life insurance. The study was descriptive approach in identifying and addressing variables, namely the (perception of risk need of the individual trends in personal income of the individual insurance awareness of the individual customs and traditions of communal religious belief of the individual age and sex of the individual methods promotional company competitive alternatives to the insurance service life inflation rate service life insurance) indepen

المستخلص تهدؾ الدراسة الى ل اٌس مدى التطب كٌ والتبن للم اٌدة ال مٌظة ف المنظمات العامة ولد اشتمت مشكلة الدراسة النظر ةٌ من وجود فجوه معرف ةٌ وذلن لملة الدراسات والبحوث الت تناولت متؽ رٌ الدراسة بأبعاده )الرؤ ةٌ المح طٌ ةٌ, التمك نٌ, الشبكات ب نٌ اعضاء الفر قٌ, الترك زٌ, الم لٌ للتعامل مع حالات عدم التأكد( اعتمدت الدراسة منهج دراسة الحالة عن طر كٌ استعمال استمارة الفحص ف المنظمة الت تم اخت اٌرها دائرة العمل والتدر ب

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

he research specifies important subjects which contribute in improvement of productive performance in industrial companies through study and analysis of relationships and effect between dimensions of physical work environment and industrial operations flexibility in the leathers industries company. To reach these goals the information are collected is questionnaire prepared for this purpose as a tool to analyze the practical results and are recorded for a sample of 118 persons from employees. The research uses the statistical methods and analyzes the information by using SPSS system. The research reached to many conclusions; the important one is the weakness of the company to make in to account the physical envir

The current research aims to reveal the reality of coping the scientific research in Omani universities in the Sultanate of Oman with the requirements of the Fourth Industrial Revolution in the light of Oman’s 2040 vision. It also aims derive some suggestions to develop the scientific research in these institutions. The study has adopted a qualitative approach in which interviews were conducted. The sample consisted of (16) leaders of governmental and private higher education institutions, as well as, some experts in the field of Fourth Industrial Revolution. The theoretical significance of the study is represented by its response to Oman’s vison in 2040. It is further in line with the previous international reports and educational s

The survey and checklist of invasive species of the insects in some different localities of Iraq are revised; 24 invasive species were documented until December 2018 during the current investigations. The species distributions, common names and synonyms are given.

The current investigation included all of exotic species in Iraq, which are not collected during this study.

This research is an initial attempt to explore the reality of reform and its concept in Islam, and to describe the presence of educational practices in the Arab-Islamic heritage. The importance of this research lies in addressing a number of important issues related to the contemporary Islamic reform system. The research showed the need for authentic educational reform values that draw their reference from the origins of Islam. The research also emphasized the analysis of the reality of education in the Muslim world and the identification of its problems and the search for solutions through a quick and comprehensive look at the diverse contributions of Muslim thinkers to Islamic educational reform thought, and their active role in addressin

This study try to discovering continuity in heritage, from its engaged with emotional side, the core of study is Islamic architectural, these architectural result still estate with time, due to role of it with Islam law, importance of continuity from finding real things of essential architects result The research reaching to concept of thoughtstaying, for Islamic heritage, as basic factor in continuity process by it is architecture. The mostly searches seeing imitation of figures as recently events, or as final result to stage conditions state, but we must remember the Islamic thinking as base stone to architecture results

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