This research aims to clarify the advantages of using the regression method as analytical procedure in the tax audit to reducing the examination cost , time, effort, human and material resources, and represents an applied study in the General Commission of taxes. In order to achieve its objectives the research has used in the theoretical side the descriptive approach (analytical), and in the practical side regression method has been applied to the research sample represented by the soft drinks company that is subject to the tax settlement for the year 2014, where the value of sales has been verified by using the regression method without conductinga comprehensive examination. The most important results of the research indicate that the r

The reality of the field of construction projects in Iraq refers to needing for the development of performance in order to improve quality and reduce defects and errors and to control the time and cost, so there is needing for the application of effective methods in this area, one of the methods that can be applied in this area is the manner of Six Sigma. This research aims to enhance the performance and quality improvement for the construction projects by improving performance in the work of the implementation of the concrete structure depending on the Six Sigma methodology, and for the purpose of achieving the aim of the research, the researcher firstly depends on the theoretical study that include the concepts of qual

  The current research is interested in the objective study of revitalizing the religious sites and the extent to which they achieve the pragmatic and semantic ends, because they are derived from history and civilization and have a clear impact over the recipient. The research question is (what are the techniques of developing the spaces of the religious shrines in accordance with revitalizing the interior spaces within them?).
The research aims at determining the weak and strong points in the process of revitalizing the interior spaces in the religious shrines.
The theoretical framework consists of two parts: the first addressed the revitalization in the interior design, and the second addressed the religious shrines and th

    There was a huge role in the history of a muslim woman and several books have mentioned that politically or in religion and even scientifically and socially which leaded a lot of women to look up to           these women who helped in keeping the religion just in the right form for other generations

Abadan, one of the modernists, is the critics, whose words depend on the wound, the modification and the ills of the hadeeth.
He lived Abadan, age in the request to talk and take the elders, and Awali, and attribution, which affected him by taking, and update about (300) Sheikh or more.
Abadan also excelled in the novel and its origins, which made students talk to him, and ask for the novel, with his hardness and hardship. As we will see in the folds of the search

The importance of knowledge is represented in the use of various sources of information, the corresponding to the same level of importance is the use of modern means and technologies in the delivery and investment of these sources to the beneficiaries, among these means and technologies are the multimedia that deal with most of the human senses, but the most important of which is sight and hearing, if these are invested the means in the field of education will give many positive results, such as the speed of receiving information, its clarity, and its freedom from impurities and influences, as well as its stability in memory as it is based on nderstanding, not memorization. On this basis, the experience of supporting the education process

Modern agriculture is challenged by soil degradation, nutrient depletion, plant diseases, and excessive dependence on chemical fertilizers and pesticides. By examining different strains of Pantoea, the study highlights their role in promoting plant growth, improving their tolerance to stress, reducing reliance on synthetic agricultural inputs, and contributing to more sustainable and environmentally friendly agricultural practices. Using a combination of practical qualitative methods and reliable quantitative data, the research gathers extensive information on how these microbes impact various crops and key soil health indicators. The improvements in plant growth statistics and nutrient levels are often quite astonishing. The result

The research deals with the important and modern two subject (career path and the type of training program), and tries to find identify the extent of the impact of the requirements of a career path in determining the type of training program in the Ministry of Oil.

In order to achieve the aim of the research was the formulation of the following hypothesis: the impact of the requirements of the career path a meaningful moral influence in determining the type of training program.

The survey was adopted in the search, and sample consisted of (75) people were a factor in the Oil Ministry of People's managers and officials and staff, and used the questionnaire as an es

             Hospitals are part of the service organizations and most importantly at the level of individuals because they are tied to the people health and their daily lives , the nursing service is one of the important services provided by hospitals, and nurses are the human resource that offers this service, from this standpoint the idea of  ​​research came to prepare work Scheduling for nurses in a scientific way to improve performance operational for their services and provide efficient service available 24 hours a day, the research use one of the modern and scientific rules of scheduling its “schedule of

The article considers a creolized text as a means of modern communication, describing its key verbal and visual components; the relationship of concepts polycode and creolized text has been shown; the universal basic image features have been called; the following kinds of creolized texts have been distinguished; it has been proved that the effective means of attracting the attention of the addressee is the use of expressive font features, which are divided into two groups: topographics (mechanisms of varying of areal syntagmatic of a text) and supragraphcs (change of typeface of font).