The research aims to Measuring the auditors' commitment with the analytical procedures of the economic units of the research sample in carrying out their professional duties and the importance of this commitment to the tax administration and the extent of their reliance on the external auditor's report and the financial statements in determining the income tax and its effect on the tax revenues.

The research depends on a main hypothesis stating that "The use of analytical procedures by the external auditor has a positive impact on the availability of confidence and credibility in the financial statements presented to the tax administration and has a positive impact on the tax revenues."

The resear

The target of this study was to synthesize several new Ciprofloxacin drug analogs by providing a nucleophilic substitution procedure that provides new functionality at the carboxylic group location. The analogs were synthesized, designed, and characterized by ¹HNMR, and FTIR. The synthetic path began from the reaction of ciprofloxacin drug with morpholine to give compound[B], ciprofloxacin derivative was linked with a variety of primary and secondary amines to give compounds[B1-B9]. The above-mentioned prepared compounds [B3 and B5] were applied to liver enzymes, and the increase in the activity of these enzymes was observed. In addition, a theoretical study was conducted to study the energies and properties of the prepared co

This research aims to learn about public relations programs and their role to enhance the morale of the State land Transport Company employees.The researcher relied on the survey method and use a questionnaire and scale tools to collect information from workers in the Department of Relations and Media and employees in all departments.
The research reached several conclusions, including:
1- Public relations seek to increase workers’ confidence in senior management and motivate them to improve their production, as well as their relentless endeavor to bring workers closer by following multiple and varied forms of communication with them.
2- The results of the study showed that there was a negative i

Abstract

Objective(s): To evaluate the nurses` practices for children who diagnosed with febrile convulsion.

Methodology: A quantitative research, descriptive correlational design was used in this study, the study conducted on nurses who work in Al-Diwaniya Pediatrics Teaching Hospital-Iraq for Maternal and Children period from 12^th September 2021 to 10^th October 2022. A non- probability (convenience) sample has been applied to obtain the study goals. The study sample was (21) nurses who participate in the study. The study tool is composed of two parts: The first part is concerned with collection of nurses socio-demographic data obta

Background: Non-nutritive sucking habits are common in infants and toddlers. One of the most common non-nutritive sucking habits is pacifier; its prevalence varies from one population to another. This study was conducted to determine the prevalence of pacifier sucking habit among children aged 1-5 years old in Baghdad city and to assess its effect on the occlusion of primary dentition concerning posterior crossbite. Materials and methods: The study was carried out among 1222 children aged 1-5 years old, from which 50 children with continues pacifier sucking habit were chosen to be the study group, compared to 50 children without any sucking habit (control group) matching the study group in age and gender. Children were examined clinically t

The curriculum is a tool of the basic tools that seek through which educational institutions to achieve the objectives of any educational policy, and therefore must be a practical application of curriculum objectives of this policy. If, however, described the separate curricula for educational policy, that would be evidence of planning that leads to failure in achieving the great goals of society. The curriculum does not include the subject of education only, but goes to all the educational experiences that achieve the desired behavioral goals.
When goal-setting study for any of the articles should study the use of the overall goals of the article. And therefore must serve the general goals of academic material and objectives in one d

The characteristic of our time is the tremendous technological progress and the wide use of the Internet. Children have had a large share of this progress.as they are becoming fond of having the technological equipment of tablets and mobile phones which become indispensable for these children cannot do without them .
Recently, the phenomenon of using mobile phones and tablets by children has become more widespread, and the society in general and parents, in particular, have ignored the reasons for their health .Despite the many advantages and benefits for children who are well trained to use these devices properly that have enhanced their cognitive and social abilities, there are many disadvantages that could harm children's growth if

The study scrutinises intermingled relations between children literature and some ecological issues. Such interwoven relationships would be highly recommended to encourage children to explore and identify themselves with nature from early ages to avoid facing an extreme experience later on.  The research limits its scope to two novels Suzanne Collins’ (1962) The Hunger Games trilogy (2003-2007) and William Golding’s (1911-1993) Lord of the Flies (1954), and both novels have no direct connections with Ecology and the Eco-consciousness, yet it offers an insightful description about Man’s experience with Nature. Moreover, it raises serious moral questions, raises awareness, heals wounds and suggests solutions for the problems th