The research dealt with the effect of the tax examiner's efficiency in detecting tax evasion, as the research problem dealt with tax evasion, especially in Iraq, for many reasons and factors, including those related to tax administration represented in administrative corruption and the complexity of procedures in the tax accounting process and failure to achieve justice in the tax treatment, including the taxpayer himself, as he tries to evade for reasons Related to the level of tax awareness, loss of confidence in the tax administration, and reasons related to the state's inability to manage the services file well and its ability to achieve the set goals, This reflected negatively on the emergence of some of the consequences of

أهمية البحث والحاجة اليه :

الحمد لله رب العالمين القائل (( وانك لعلى خلق عظيم )) (سورة القام :4)  وصلى الله وسلم وبارك على نبينا محمد القائل " انما بعثت لأتمم مكارم الاخلاق " مسند احم: رقم الحديث 8595.

ان الاهتمام بالمشكلات السلوكية من اهم ركائن التربية والتعليم وتأتي تأتي اهميتها من ان التعيم يعين التغيير في سلوك الفرد نحو الافضل تحت تأثير الظروف والخبرات والمعارف والمهارات ال

Unter Exilliteratur versteht man „die literarische Produktion von Autoren, die wegen politischer, religiöser oder rassistischer Verfolgung gezwungen sind, sich an einem anderen als dem von ihnen gewünschten Lebens- und Arbeitsort aufzuhalten.“[1] Deswegen unterscheidet sich „Migration“ von „Exil“ dadurch, dass sie freiwillige Auswanderung ist. Bereits in der Antike und auch im Mittelalter gab es Schriftsteller, die vor Zensur oder politischer Verfolgung ins Exil geflohen sind, wie zum Beispiel der griechische Satiriker des 

The Interests of British Military in Iraq was not based upon unified vision for the Iraqi identity ,it worked on breaking that identity and deal with the different ethnic and religious minorities and tried to bring it to its side and use it and its figures in the governmental position ,the aim was to make these minorities and here to the Britain to achieve its purposes and strategies in Iraq also vowed to provoked discord social conflicts between the components of Iraqi society.
However , the British military administration depended the portioning and deepen the cracks by depending on ethnic as well as religious minorities to achieve its plans in the future and plays on the string of these minorities under the pretext of defending it

After the fall of the Third Dynasty of Ur at the hands of the Elamites during the reign of its last ruler, King Ibi-Sin, the Amorites continued to flow more into Mesopotamia in the form of large migrations that established a number of contemporary and conflicting ruling dynasties that formed the Old Babylonian era. Among these dynasties was the Larsa dynasty, founded by King Nablanum in the city of Larsa. The fourth king who ruled in the Larsa dynasty, Gungunum, was one of the most powerful kings who stood up to the Isin dynasty, which had until that time enjoyed great political superiority in the country. The kings who ruled after him expanded their influence and controlled a number of cities, especially the cities of Nippur and Uruk, whic

هدفت هذه الدراسة إلى التعرف على درجة استخدام معلمات الرياضيات لأدوات التقويم البديل من وجهة نظرهن، وتحديد إذا كانت توجد فروق ذات دلالة إحصائية تعزى لمتغير سنوات الخبرة التدريسية، ولتحقيق أهداف الدراسة تم استخدام المنهج الوصفي. وتكونت عينة الدراسة من 37 معلمة من معلمات الرياضيات في الحلقة الثانية من التعليم الأساسي في محافظة ظفار في سلطنة عُمان. وتم بناء استبانة مكونة من (21) فقرة موزعة على (4) محاور تمثل أدوات

The purpose of the current research is to identify the most important problems that primary school students suffer from inside and outside the classroom from the point of view of their teachers. A sample of (100) male and female teachers was chosen from the Rusafa\ second Directorate for the academic year (2018-2019). The research tool was prepared after reviewing literature related to the issue of problems and difficulties facing students or students in the school stage and even at university. The researcher reached several results that were discussed in the fourth chapter, with a set of conclusions based on the results of the research, and come up with several recommendations and suggestions.

The aim of the present research is to construct a model to evaluate the software engineering subject in the third grade department of Computing, in colleges of education. Then, evaluating the software Engineering subject from the view point of staff members by applying the constructed model, and in order to achieve the second aim of the present research the researcher has to find answers to the following questions:- 1. What is the presence of the proposed evaluating model fields, which was prepared by the researcher for the third grade Soft Ware Engineering subject from the view point of staff members? 2. What is the presence of the items for the proposed evaluating model, which was prepared by the researcher for the third grade Soft War

Dengke Naniura is a traditional food from Sumatera Utara, Indonesia, that is produced through fermenting process, and this food is believed to contain high probiotics. The objective of the current research is to determine the potential of LAB as a probiotic that has been obtained from Dengke Naniura. Dengke Naniura was traditionally prepared from Cyprinus carpio. Four LABs have been successfully isolated from Dengke Naniura, such as D7DA3, D7B3, D7DBF and D7DN3. Those four LAB isolates were identified as Lactobacillus sp. This result has been confirmed by the non-spore forming bacterium, non-motile, and Gram-positive. Also, it has been supported by biochemical test, for the example Voges Proskauer, catalase test, Methyl