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,

This research aims to demonstrate the nature and concept of the Corona pandemic, its implications for the global economy, and the management and performance of companies in particular. Additionally, the research intends to measure the impact of the Corona pandemic on companies' financial performance. Listed on the Iraqi Stock Exchange, which has finished compiling its year-end financial statements for 2019-2020. The investigation arrived at several findings, the most significant of which was that most businesses were not prepared for such a crisis technologically or to develop human resources to deal with this pandemic. In addition, most companies experienced a decrease in their financial performance as a direct result of the Corona pandemi

his project try to explain the using ability of spatial techniques for land cover change detection on regional level with the time parameter and did select for explain these abilities study case (Hewaizah marsh ) . this area apply to many big changes with the time. These changes made action on characters and behaviors of this area as well as all activities in it . This Project concerting to recognize the Using importance of remote sensing and GIS Methodology in data collecting for the changes of land use and the methodology for the analyses and getting the results for the next using as a base data for development and drawing the plans as well as in regional planning .This project focus on practical

Objective(s): To determine the effectiveness of lactation counseling on maintenance of breastfeeding after
cesarean section for study group.
Methodology: A quasi-experimental study was conducted on non probability sample (purposive) of (60) women
who had cesarean section and sample divided in to two groups (30) of them as a study group from Fatima AlZahra'a
Maternity and Pediatric Teaching Hospital & implement lactation counseling on it and another group (30)
as control group from Baghdad Teaching Hospital in Baghdad City. Study implemented for the period of April 24th
2011 to August 2nd 2011. A questionnaire was used as a tool of data collection to fulfill with objective of the study
and consisted of three parts

3\URO\VLVKDVEHHQFRQVLGHUHGDPHWKRGIRUUHFRYHULQJWKHSRZHUIURPFRPELQHGPLFURDOJDELRPDVVKHUH QH[WH[HFXWLQJKHDWSUREHRIRULQYROYLQJVRXQGZDYHVZLWKDIUHTXHQF\DERYHWKHXSSHUOLPLWRIKXPDQKHDULQJDVD SUHWUHDWPHQWWRLQFUHDVHWKHELRFUXGH\LHOG3\URO\VLVRIPL[HGPLFURDOJDHZDVFDUULHGRXWLQDEDWFKUHDFWRUPDGH XS RI VWHHO DW DWHPSHUDWXUH UDQJH &R QLWURJHQ JDV ZDV XVHG DV VZHHS JDV IRU PDLQWDLQLQJ R[\JHQ IUHH DWPRVSKHUHLQWKHS\URO\VLVWKHUHVXOWVVKRZWKDWWKHXVLQJXOWUDVRQLFSUREHIRUERWKIUHTXHQF\ .+]LQFUHDVH WKHELRFUXGH\LHOGIURPWRDQGUHVSHFWLYHO\DW&R WKHWKHUPDOGHJUDGDWLRQWHPSHUDWXUHRI PLFURDOJDHDUH VWXGLHG XVLQJ7*$DOVRWKH UHVXOWV VKRZWKDWWKHDVKFRQWHQWDIWHUDSSO\LQJ XOWUDVRQLF VRXQGDVD SUHWUHDWPHQWIRUERWKIUHTXHQF\ .+]ZHUHUHGXFHGIURPWR

THE EFFECT OF SPREACL of KNOWLEDGE ON ETHICS

The research aims to reveal the impact of media policy in Iraqi media outlets on the level of objectivity in these outlets. A study from the communicators’ point of view where the researcher used a survey method on the communicators in media outlets to reveal the extent of media policies knowledge as well as the pressures exerted by this policy on communicators in media outlets. It also reveals the extent of their commitment to objectivity, neutrality in dealing with information and the way used to transfer it.
The research sample included (179) respondents from communicators in a range of Media outlets such as (Press, Radio, and Television), The researcher was careful with the diversity of the sample, and

this research seeks to shed light on the study of the impact of Putinism on the Russian-Ukrainian war that broke out in early 2022, by studying the contents of the speeches of Russian President Vladimir Putin before the start of the war. This research uses the structural approach in analyzing the components of the Russian political regime. The research tools used in this research include case studies, content analysis of Russian speeches, and personal meetings of researchers and specialists in Russian affairs. It sums up a number of important conclusions, most notably are : 1) Putinism is a totalitarian regime that includes the political doctrine during the era of Russian President Vladimir Putin. 2) Duginism represents the totality of t

Abstract:

The great expansion of teaching skills requires finding ways and methods to help teachers acquire experiences of all kinds. The researcher found in the subject of the teaching skills for teachers in public and private schools a fertile field for conducting a study that enables the measurement of these skills. Thus, the study aims to identify the skills of teaching lessons for teachers, the difference in teaching lesson skills for teachers according to the years of service, the differences in teaching lesson skills for teachers according to the specialized teachers and non-specialized teachers, the differences in teaching lesson skills for teachers according to the public and private school. The