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 effect of using different R -molar ratio under variable reaction conditions (acidic as well as basic environment and reaction temperature) have been studied. The overall experiments are driven with open and closed systems. The study shows that there is an optimum value for a minimum gelling time at R equal 2. The gelling time for all studied open system found to be shorter than in closed system. In acidic environment and when R value increased from 2 to 10, the gelling time of closed systems has increased four times than open systems at T=30 ?C and fourteen times when temperature reaction increased to 60 ?C. While in basic environment the influence of increasing R value was limited.

The researchers in this study, which aimed to find out Degree contribution of Iraqi
women in development from the perspective faculty members of the complex Jadriya
University in Baghdad, and the the impact of demographic variables (gender, college, place of
living, school level,) for its contribution.
The study population consisted of some faculty members Jadiriyah compound in
Baghdad's University for the academic year 20012/2013. This study followed a descriptive
approach the field, and the analytical method, the study sample consisted of (250) teaching all
of College of Science for girls and education for girls, and to achieve objective of the study
was the development of a questionnaire, was sure of its sincer

    The current research included (the evaluation of Information Security Management System on according to international standard (ISO / IEC 27001: 2013) in Iraqi Commission for Computers and Informatics), for the development of an administrative system for information security is considered a priority in the present day, and in the light of the organizations  dependence on computers and information technology in work and communication  with others. The international legitimacy (represented by the  International Organization for standardization (ISO)) remains the basis for matching and commitment and the importance of the application of information Security Management System accordi

Researchers have shown considerable interest in the idea of organizational climate because of its crucial role in school administration and all school operations. Hence, enhancing it is regarded as a primary duty of school principals, as they bear direct accountability for overseeing the school and its entire operations. Total quality management is a primary method that allows the school administrator to effectively handle administrative tasks with the goal of meeting the needs of instructors, students, staff members, and the community. The significance of the research rests in its attempt to shed light on the value of both organizational climate and total quality management among high school principals. The research seeks to determine the

Organophosphorus insecticide and growth regulator namely Ethephon (2-chloroethylphosphonic acid) are widely used as a ripening process accelerator and a cultivation duration inhibitor. Pomegranate extract (PPE) has recently been taken into consideration due to its pharmacological effects especially those associated with renal diseases. Thus, this study aims to investigate the possible protective effect of PPE against ethephon-induced nephrotoxicity in rats. In this study four groups of adult male rats were divided into control group, PPE 400 mg/kg group, Ethephon 250 mg/kg group, and finally, PPE + Ethephon group (treated with the same dose of PPE group and Ethephon group). In the current study, kidney function parameters (KIM-1, creatin

Diversity of the aspects of analyzing a specific linguistic issue is considered to be a
familiar phenomenon in learning Arabic in which – at different levels- various linguistic
aspects and phases – sometimes – are involved in a linguistic issue . In this paper , the
problematic issues during linguistic analysis are taken into an account. The Holy Quran
interpretation books include many Quranic expressions which have a lot of meaning described
by different interpreters , from them this paper has selected only one expression ( = كفاتا
receptacle ) from the verse "Have we not made the earth a receptacle " ( Al- Mursalat verse 25
) , this paper believes that this expression is sufficient display the interpret

          The experiment was conducted in two stages: first stage: determination of the most effective dose of Cyperus rotundus tubers aquatic extract in male rats for 5 days, which was concentrated as (200 mg/kg body weight). The second stage was designed to observe and test the protective effects of C. rotundus tubers aquatic extract in the liver and kidney functions of male rats exposed to cadmium chloride poisoning (5 mg/kg bw) for 30 days. The animals were divided into (4) groups within each group (5) animals weighted (200-220g). The results of oral dose of cadmium chloride showed a significant increase of (P˂0.05) in the activity of both enzymes Alanine aminotransferas