This research aims to show the nature of the impact of proactive and analytical strategic orientation in the dimensions of tax organizational excellence (leadership, strategic planning, information and analysis and knowledge management, focus on taxpayers, focus on operations, focus on workforce, business results), in the General Tax Authority  The questionnaire was used as a tool to collect data and information from the sample of (110) who are (Associate Director General, Head of Department, Under-Head of First Division, Under-Head of Second Section, Division Officer).  Arithmetic mean, intestinal deviation the research has reached a number of conclusions, the most prominent of which are: -

1. There is an effect of

The present study is a qualitative study that aims to investigate the way the Iraqi caricaturist,Dheaa Al-Hajjar uses caricatures to produce a satirical meaning humorously.Producing satire while at the same maintaining humor requires a creative thinking on the part of the caricaturist. Thus, the study examines the production of humorous satire in terms of creativity. The analysis is done from the cognitive linguistic point of view using Arthur Koestler's theory of bisociation as presented in his book The Act of Creation in 1964. The main principle on which the theory is based is that humor is created via linking (or bisociating in Koestler's terms) two habitually incompatible trains of thought in order to come up with a novel me

Wastewater recycling for non-potable uses has gained significant attention to mitigate the high pressure on freshwater resources. This requires using a sustainable technique to treat natural municipal wastewater as an alternative to conventional methods, especially in arid and semi-arid rural areas. One of the promising techniques applied to satisfy the objective of wastewater reuse is the constructed wetlands (CWs) which have been used extensively in most countries worldwide through the last decades. The present study introduces a significant review of the definition, classification, and components of CWs, identifying the mechanisms controlling the removal process within such units. Vertical, horizontal, and hybrid CWs

The trading banks in Iraq invest their funds according to regulations imposed by the Central Bank in Iraq in different financial fields like stock exchanges, acquire stocks as assets that could be sold at any time as well as make loans and contributing in corporations establishment also magnitude foreign capital through direct contacts with foreign exchange markets.

We can summarize the problem of this paper as shortage in mathematical models that used in studying and analyzing these investments and according to this problem we used (a constructed mathematical model ) consists of three major indicators: profitability of total investment assets which is divided into three sub-indicators: owners equity risk indicator, debits risk i

بعد الاحتجاجات التي اندلعت في ليبيا في فبراير 3122 ،استند مجلس الأمن وهيئات الأمم المتحدة الأخرى على مفهوم المسئولية عن الحماية (R2P )(لمعالجة الأوضاع الإنسانية الناجمة عن تلك الاحتجاجات. وأصدر المجلس القرار 1970والذي فرض بموجبه حزمة من العقوبات على ليبيا، ثم أصدر القرار 1973 الذي سمح بالتدخل العسكري هناك. وبعد البدء بتنفيذ الحملة العسكرية تبين أن الناتو استغل هذه القرارات لتنفيذ أجندته الخاصة وعمل على الإطاحة بالن

Throughout the ages, a number of natural and human disasters have
occurred in the Islamic world,

 Özet

        Dünyanın muhtelif yerlerinde yaşayan, farklı din, kültür ve etnik gruba mensup olan insanlar arasında nazar inancının mevcut olduğu bilinmektedir. Nazar inancı İslam dinine inananlar arasında olduğu gibi farklı semavi ve gayri semavi dinlere inanan insanlar arasında da mevcut olduğu çeşitli pratik ve uygulamalardan tespit edilebilir. İnsanlar, nazara gelmemek için çeşitli yollara başvurmaktadırlar. Kötü nazarlı insanlara karşı her zaman bir korku, rahatsızlık ve çekingenliğin var olduğu söylenebilir. Dolayısıyla birçok insan, nazara ve başına kötü bir şeyin gelmemesi için söz konusu nazarı kötü

Abstract

The twentieth century French novel had undergo a significant change that took the form of a radical move from the traditional son who follows his father to one who no way prevalent in the classical French novel. The new son in the 2Oth century novel finds himself emotionally attached which both became a new trend and approach in novel writing.

Marcel Proust's novel which can be considered a source of inspiration for most of 2Oth century novelists is a good example of the mother supremacy which is crystal clear from the first page through its parts and chapters till the last page. In fact, Proust had written a completely different novel from the Balzacian conventions. Unlike the latter's novels, Pro

This paper deals with the political, economic and cultural condition wich in volves a lot of events that angaged Arab is history Islamic, The advantage of the Ibn AL-saa`i is in fact a study of the character of the historian and how classihy us his book History of the Caliphs in the eventes of this era.