The attention of civil society organizations, governments and international non-governmental organizations in recent years has focused on the acute practices adopted by companies with the aim of reducing the tax burden, and the results of these practices have a negative impact on the tax revenues that the state uses to finance public needsThe aim of the research is to measure the impact of the voluntary disclosure of companies on tax planning for the period from 2011 to 2015 and the research community is in the General Tax Authority. The research sample is 6 companies within the private sector in the financial, banking, insurance and industrial fields. The research was based on a special model to measure the optional disclosure,

تطوير الاداء الاداري لرؤساء الاقسا العممية في جامعة واتسط في ضوء وظائفيا الادارية د ا رسة ميدانية ىدفت تطوير الاداء الاداري لرؤساء الاقسا العممية في جامعة واسط في ضوء وظائفيا الادارية وت بناء استبانة تكونت 410 وعمى مجموعة مف الخب ا رء مف عمداء ومعاونيف :/ مف = 8 فقرة اذ ت تطبيقيا خلاؿ العا الد ا رسي 4109 اساتذة ورؤساء اقسا باستخدا اسموب دلفي بواقع جولتيف وباعتماد نسبة اتفاؽ 1<% وكاف عددى 81 خبي ا رً وتوصمت الد ا رسة الى

The research includes a description of the controversial issues mentioned by Ibn Al-Anbari in his book between the Egyptians, Basra and Kufa. The reason for choosing the book is because it

يهدف هذا البحث إلى تحقيق مجموعة من الأهداف المرتبطة بدراسة فاعلية العلاج القائم على القبول والالتزام (ACT) في خفض أعراض الوسواس القهري لدى ذوي الإعاقة الحركية، وتتمثل هذه الأهداف فيما يلي: 1. إعداد مقياس لقياس الوسواس القهري لدى ذوي الإعاقة الحركية، والتحقق من خصائصه السيكومترية من حيث الصدق والثبات. 2. بناء وتطبيق برنامج علاجي قائم على مبادئ القبول والالتزام، مخصص لخفض أعراض الوسواس القهري لدى هذه الفئة. 3. التع

The study used analytical and descriptive methodology in ministry of education and educational institutions in Baghdad. While the digital transformation was studied as independent variable with four dimensions, knowledge creation on the other hand was examined as dependent variable with five dimensions .The study aims to unearth the digital transformation and its reflections on knowledge creation as well as to identify the digital roles of educational institutions. Furthermore, the study sought to identify the reflections of digital transformation in the education system, particularly the ministry of education.

    This study carry’s out the correlation and the effect of two main variables, these variables are Job Satisfaction included six sub: wages - salaries and justice and yield, working  conditions    and services, pattern of supervision and the relationship with the manger, Relationship with colleagues, the content of the work and the variety of tasks, development and  promotion  opportunities available  to  an individual,   and Organizational Performance included  two sub variables:  Efficiency, Effectiveness.  This research was conducted using a questioner as a main tool, This questioner was distributed randomly to a research community composed of

The environment plays a fundamental role in the production of
poetry. It is often said that poets are the products of their environment.
The environment has a clear impact on poets in terms of their style
and their choice of simple and reader-friendly words, which do not
require linguistic dictionaries but suit the readers.

        The most important characteristic of the methods of Islamic education inspired from the Koran it is not man-made, it is to estimate the creator of human beings, who sent down the book, he addresses their minds and their hearts and emotions and regulate their behavior, including Amati Aftrthm, and fits the psychological their composition, so that the effect of these methods up to the depths of hearts intense induction was contained in Holy Book and the correct year studied the Qur'an and reflect on the meaning and reflect on the purposes and goals 0, the better to speak the Word of God, and the best guidance is guided him, and for science at all to call God and teach

This study aims at measuring the sectarian prejudice attitude with sample of college student and secondary school students. It also aims at detecting the impact of similarities and differences of the sectarian belief with the parents on the development of sectarian prejudice with their parents according the following variables (gender,grade,achievement of the parents).

 The study restricted by a sample consists of (Baghdad,Al-mustansiriya,and Al-Qadisiyah) students and the fourth grade students (males and female). To achieve the goal of this study , the researcher built atoll to measure the sectarian prejudice attitude after verifying its psychometric characteristics , after analyzin