The added value of internal audit greatly contributes to adding value to the institution, but most departments of economic units in Iraq neglected the role of internal audit and the added value that can be achieved by those institutions, since the term added value of internal audit is a relatively vague term from the premise that what cannot be measured is difficult Determine it, and perhaps descriptive standards for it is the extent of compliance with international auditing standards (IIA).

The research aims to study the procedures and results of auditing to verify that they have given an added value to the audit with a positive impact, develop its aspects and research, identify deficiencies for the audi

 After completing the research, with the help and success of God  Almighty , I will summarize what has been mentioned in a concise and understandable form, without boring prolongation or abbreviation .

    The subject, in general, was clarified, clarified and corrected, as I mentioned, for an incorrect concept, about paying zakat on trade goods.

    It has known trade offers parts and combination of language and idiomatic .

   The rule of zakat on trade goods, and evidence from the Qur'an, Sunnah and consensus .

    As well as the conditions of its zakat according to the jurists and their differences in it .

    It

Air pollution is one of the complex problems plaguing the environment at the present time
as a result of many liberation of gases, vapors and fumes of fuels and chemicals resulting
from industrial activities . It should be noted that there are some elements of the heavy
(Heavy Metals), including toxic in the air, with different concentrations in the air depending
on the nature of the area, for example be in rural areas is lower than in cities or industrial
areas as measured parts million (ppm ) or parts per billion (ppb). Some of these important
elements in the physiological processes and enzymatic organisms but become toxic and
Qatlhand-increase Tercisahaan the permissible limits Bhave nature ,The air contaminant

Air pollution is one of the complex problems plaguing the environment at the present time
as a result of many liberation of gases, vapors and fumes of fuels and chemicals resulting
from industrial activities . It should be noted that there are some elements of the heavy (Heavy
Metals), including toxic in the air, with different concentrations in the air depending on the
nature of the area, for example be in rural areas is lower than in cities or industrial areas as
measured parts million (ppm ) or parts per billion (ppb). Some of these important elements in
the physiological processes and enzymatic organisms but become toxic and Qatlhand-increase
Tercisahaan the permissible limits Bhave nature ,The air contaminant co

This study is concerned with the topic of the constant and the variable within the artistic theatrical phenomenon and specifically the accompanying music for the movements, scenes and dramatized idea, which translates the Iraqi environments (the serious ones). The researcher, here, tries to determine those variables and constants as a methodological scientific study to serve the scientific and cultural institutions and contribute in settling them intellectually, and entering them in the academic environments that depend on studying the artistic associations between the theatrical science and musical science. We find that this study which addresses the topic (the constant and the variable in the theatrical show music for the department of

Abstract

          The research aims to identify tax exemptions, their objectives and types, as well as to shed light on the concept of sustainable development, its objectives, dimensions and indicators (economic, social and environmental), as well as to analyze the relationship between tax exemptions and economic development, in addition to measuring and analyzing the impact of tax exemptions on economic development in Iraq for the period ( 2015 - 2021) using the NARDL model. The research problem centers on the fact that failure to employ financial policy tools correctly led to a weakness in achieving economic justice, which leads to a failure to improve social welfar

     The research aims to analyze the impact of exchange rate fluctuations (EXM and EXN) and inflation (INF) on the gross domestic product (GDP) in Iraq for the period 1988-2020. The research is important by analyzing the magnitude of the macroeconomic and especially GDP effects of these variables, as well as the economic effects of exchange rates on economic activity. The results of the standard analysis using the ARDL model showed a long-term equilibrium relationship, according to the Bound Test methodology, from explanatory (independent) variables to the internal (dependent) variable, while the value of the error correction vector factor was negative and moral at a level less than (1%). The relationship bet

ABSTRACT

        The research aim is to determine the relation between governmental consumption expenditure (GCE) & GDP in Iraq for the period 1981-2006.

The research has determined the scale of optimization for (GCE) & try to know the extent productivity of this expenditure and using the long run &short run model to test .The results clarify the following

1-The marginal productivity for the (GCE) is positive so it is productive.

2-The (GCE) in Iraq is too high because the marginal productivity for the expenditure less than 1.

3- The (GCE) percentage to GNP is

The Importance of Effort and its Impact in Building the Society in the Light of
the Holy Book and Sunna.
Thank for God and peace be upon Prophet Muhammad, His hose hold and
Companions.
This research is to refute a fault : that Islam as a religioncalls for laziness and
dependence and this in first, Second, to show the originality of the Islamic method in
building and construction.
This research Starts with an introduction in which I refer to the nature of the
Islamic method and its way of work in life: that it is a divine method that is achieved
by the effort of the people them selfves and not through a divine extraordinary power:
The research explains the shift in the peoples life who were addressed by this<