The research aimed to demonstrate the possibility of benefiting from the coordination between real estate and income tax as the independent variable on the tax outcome as the dependent variable as the dependent variable. Which were practiced within rented buildings, as information was obtained from real estate owners, and the annual controls for the year 2021 were relied upon in the process of calculating the tax amounts expected to be obtained. used in the tax inventory process lacks seriousness and continuous updating

The research aims to know the influence of the intellectual capital on the internal control system in a sample of General Inspection Offices in Iraq. The research includes a sample of individuals who are working in these offices total sample (46) individuals distributed according to functional levels (General Inspector, Deputy Inspector General, and Director) , The data and information were collected by using questionnaire, which is done for this purpose, as well as personal interviews in order to reach to the results that achieve the aim of this research , Two hypotheses were formed , the first hypothesis consists of (4) secondary hypothesis , All these hypotheses were tested by using statistical tools such as (percentages, freq

In recent years, the positioning applications of Internet-of-Things (IoT) based systems have grown increasingly popular, and are found to be useful in tracking the daily activities of children, the elderly and vehicle tracking. It can be argued that the data obtained from GPS based systems may contain error, hence taking these factors into account, the proposed method for this study is based on the application of IoT-based positioning and the replacement of using IoT instead of GPS.  This cannot, however, be a reason for not using the GPS, and in order to enhance the reliability, a parallel combination of the modern system and traditional methods simultaneously can be applied. Although GPS signals can only be accessed in open spaces, GP

The orient culture and heritage has directly influenced ,in a way or another , the literary works which recently have been noted by the oriental  Jews inside and outside of Israel. Several Jewish writers, who came from the orient  (especially from Iran ), have written their works while influenced by traditions and customs of the Iranian society, in which they were born , lived , and raised, and by the writers who were born in that society and then moved to Israel and lived there as a result of the Zionism and its notorious promises to gather Jewish people from all over the world to establish their national home at the expense of the Palestinian   land and people.

       That final

Abstract

This study aims to identify the level of emotional intelligence among principals of basic education schools in Al-Dakhiliya Governorate. The descriptive approach was used. A questionnaire of two parts was utilized; its second part included (27) items divided into five dimensions related to emotional intelligence. The study sample consisted of (337) teachers representing 52% of the study sample were randomly selected. The study result showed that level of the emotional intelligence is high and the motivation dimension is the highest. There were no statistical differences at the level (α≤ 0.05) due to the impact of (the social type, the educational qualification, and the years of experience) in all the

The aim of the research is to identify the reality of administrative motivation for the deans of the faculties of physical education and sports sciences at the universities of Baghdad and Al-Mustansiriya from the point of download of the faculty members. The number of the exploratory sample was (7) faculty members, they were taken in a random way, while the rest of the sample number was (150) faculty members who considered the application sample for the scale, and the two researchers also adopted a questionnaire for the scale and it is applied to the Iraqi environment. phrase, which are phrases that are interrelated with the administrative leadership motivation in the faculties of physical education and sports sciences. The researchers did

Background: Posterior superior alveolar artery (PSAA) is branch of the maxillary artery. It usually supplies the lateral wall of the sinus and overlying membrane. Evaluation and awareness of the anatomy of maxillary sinus before surgery is crucial to avoid surgical complications. The aim of this study is to examine the prevalence, location of the (PSAA) in relation to the floor of the maxillary sinus and alveolar crest using computerized tomography (CT) scans. Materials and Methods: This study included 180 Iraqi subjects (99 males and 81 females) with age more than 16 years old. CT scans for (right and left) Maxillary sinuses were done for each patient. The information obtained was assessed in a coronal multi planar reconstructions images (

The research aims to clarify the response of the GDP to the M1 shock. It includes access to the results using standard methods, where the standard model was built according to quarterly data using the program STATA 17. According to the joint integration model ARDL, the research found a long-term equilibrium positive for the relationship between GDP and the money supply in Iraq, as the change in the money supply by a certain percentage will lead to a change in GDP by about 71% of that percentage. In the event of a shock in the Iraqi economy, the impact of the M1 will differ from what it was before the shock, as the shock will increase its effectiveness towards GDP by about 10% more than before the shock. At the same time, the relationship

Introduction and Aims: Job burnout such as occupational hazards that have been considered in recent years. This research aimed to investigate the relationship between religious beliefs and job burnout among nurses working in hospitals in Gonabad city in 2017. Materials and Methods: This study is cross-sectional and correlational study. The sample consisted of 100 nurses in Gonabad city who were selected using stratified randomized method. Using the Maslach job burnout and Alport religious beliefs Inventories, data were collected and were analyzed with SPSS version 16 and Pearson, Spearman and independent sample T tests were analyzed. Significant level was considered less than 0.05. Results: Average job burnout in nurses working in hospit

The research attempts to diagnose the level of the effect of human resources flexibility (employees skills flexibility, employees behaviors flexibility, and human resource practice flexibility) in the south al-rusafa directorate of a power  station one of the formations and the Ministry of Electricity, and impact of a range of variables related to the performance operational, namely, (efficiency, effectiveness)recognizing the importance of the subjects studied,& because of the importance of expected results of the field under consideration,researcher selected a sample of size (121) engineers and technicians of workers in the directorate. Was my hypotheses the major search of a relationship and impact between human resources flex