The research aims to reveal the availability of skills to develop the tax assessor when carrying out the tax examination process. The study was conducted in the branches of the General Tax Authority in the province of Baghdad (the General Authority for Taxes, Adhamiya branch, the General Authority for Taxes, Rusafa branch, Al-Bayaa branch, New Baghdad tax branch) was approved The descriptive approach to achieve the research objectives represented by answering the following two questions: 1- What are the necessary skills that should be available in the performance of the tax examiner? 2- Are the skills of developing a tax evaluator available? The two researchers used the closed questionnaire as a tool for their research. The quest

The purpose of the current research is to identify the reality and applicability of the entrepreneurial approach in its dimensions (creative, proactive, independent, risk tolerant, offensive) and its impact on the success factors of the project (organizational commitment, communication, project team, project monitoring) Access to information, treatment, storage), which is a significant and important link in the success and development of industrial projects with the possibility of studying and analyzing the provision of the appropriate environment for this.

 the research started from a problem expressed by a number of intellectual and practical questions aimed at answering them as well as To answer a

     Applications of quantitative methods, which had been explicit attention during previous period (the last two centuries) is the method of application sales man or traveling salesman method. According to this interest by the actual need for a lot of the production sectors and companies that distribute their products, whether locally made or the imported for customers or other industry sectors where most of the productive sectors and companies distributed always aspired to (increase profits, imports, the production quantity, quantity of exports. etc. ...) this is the part of the other hand, want to behave during the process of distribution routes that achieve the best or the least or most appropriate.

The research aims to verifying the tax exemptions granted in accordance with the Iraqi tax legislations, showing their suitability for basic tax rules, and identifying their role to reduce the tax evasion phenomenon and the negative effects resulting therefrom, which arerepresented by a decrease in the proceeds of tax revenue and therefore leadings to a reduction of public revenues of the state. Also, the research tries to identify the ways to reduce cases of tax evasion due to their reflection positively on the public budgetof the state. The data of the research was collected through two models of questionnaires distributed to a sample of taxpayers from some professions and a sample of the tax administration staff. The research has reac

In this work, oral lesions belong to 17 patients, 7 males and 10 females. Their ages range between 15 and 45 years. Follow up was conducted after one day, 7 days, 14 days, one month, and finally 3 months postoperatively. The study lasted for 1.5 year. Surgical diode laser with wavelength of 810 ± 20 nm, with two power levels of 10 and 15 W were used in contact and in non-contact mode via optical fiber. The postoperative outcome revealed; greater haemostatic capability, dry, sealed wound and noticeable lack in pain sensation

In addition to its basic communicative function, language can be used to imply information that is not actually stated, i.e. addressers do not always state exactly (or directly) what they mean. Such instances fall within the domain of pragmatics in that they have to do with how addressers use language to communicate in a particular situation by implication rather than by direct statement. The researcher attempts to demonstrate that the beauty and the multiple layers of meaning in poetry can be better explored if the addressee looks at the lines from a pragmatic perspective in search for implied meaning. There are many devices that can convey implied meaning in poetry, among which are 'rhetorical', 'figurative' or 'literary' devices. But

Construction is the opening of the important pillars of the construction of the film as a whole for this, we find that the first of any narrative of my film begin at the borders of this construction is the window that we look through the contents tale and puzzle narrative is of significance that degrade traveler when reservoirs expression later in reasoning and find justifications ills that came by those initiation, this initiation may be the window that lead us to the core, understanding the story through signals received to the recipient to sail because of the paths of pickling what is which is encoded, but this initiation may serve as keys that understanding the be puppies and signals that beset and surrounded to what He holds inevita

Zora Neale Hurston's (1891-1960) is an outstanding African American
novelist, playwright, autobiographer and essayists. Her work is considered as an
important part of the African American and Harlem Literature.**** It represents a
milestone and a keystone in the African-American literary canon because it breaks
from the style of the previous works and makes a beginning of a new style. Hurston
shifts from the black works that stick to racial themes and sheds the light on new
aspects and themes in blacks' life especially on feminist themes. Her exceptional fame
culminates in her novel Their Eyes Were Watching God (1937). 1
Their Eyes Were Watching God examines with a great deal of artistry
the struggle of a black

The study aims to determine the responsibility of nursing staff for medical errors that accompany the surgery at the hospital , which is one of the important issues that the importance of determining the responsibility of landlords nursing medical errors in the hospital was the rationale in choosing the subject. Since study included cases of errors nursing staff of (22) case. While the checklist distributed to a sample of nursing Angel Group in Sadr Teaching Hospital 's (100) nurs According to the problem, the study in determining the responsibility of nursing staff for medical errors that are not important for the hospitals. Has shown results of the study agreement members of the study sample that the clarity of the power posses

Paul Auster's City of Glass is here singled out as representative of the writer's The New
York Trilogy. All throughout his novelistic career, Auster has been working on a pseudothesis
that adheres to a certain aesthetic of disappearance. The study engages this Austerian
aesthetic apropos of certain theoretical stretches such as the Emersonian "Not Me", the
Thoreauvian "interval" or "nowhere", the Deleuzian "nomadic trajectory", the Derridian
"grammè" or "specter", and the Baudrillardian "disappearance". The city of the novel's titling
is here seen as the trope of all that which has already disappeared, and hence it is seen as the
space (mise en scène) where the perfect crime of the murder of the real is to be thoro