The aim of the research is to assess the practice of tax administration to diminish the strategic direction of (proactive, analytical, defensive, response) and the nature of its relationship to organizational excellence represented by (leadership, strategic planning, focus on taxpayers, information and analysis and knowledge management, focus on operations, focus on forces. The questionnaire was adopted as a main tool in collecting data and information from the sample members of the General Authority for Taxes (110) who are in the site (m.  Second Division Manager, Ms The statistical program (SPSS) was used to calculate (mean, standard deviation, difference coefficient, correlation coefficient, t-test). The research reached a number

    The current research included (the evaluation of Information Security Management System on according to international standard (ISO / IEC 27001: 2013) in Iraqi Commission for Computers and Informatics), for the development of an administrative system for information security is considered a priority in the present day, and in the light of the organizations  dependence on computers and information technology in work and communication  with others. The international legitimacy (represented by the  International Organization for standardization (ISO)) remains the basis for matching and commitment and the importance of the application of information Security Management System accordi

The present research deals with the influencing factors which depends on the way perceptual of the graphic designer which enters in the design logos of the loco European health, where the search include four chapters, the researcher reviewed in the chapter 0ne the methodical frame of the research ,as reviewed in the second chapter the theoretical frame, and the previous studies which included three sections, the first section included the perceptual understandable and types of it, and the second section included the influencing factors in the designer perceptual ways and its division . While the third section included the perceptual in graphic designer through the percepted shapes and the relation with ground and colors for express the i

The article is devoted to the issue of word-formation motivation, which does not lose its relevance and plays a role not only in disclosing formal-semantic relations between words of one language and has not only theoretical, but also applied significance. The authors consider word-formation motivation consistently in its varieties in a comparative way on the materials of so different languages as Russian and Arabic and approach the mechanism of achieving semantic equivalence of translation. To the greatest extent, word-formation activity today, due to objective reasons, affects some special branch (technical, medical, etc.) vocabulary, which is increasing from year to year in national dictionaries. This extensive material, selected

The subject of dumping is considering today one of the subjects in which form an obstruction arise in front of the cycle of growth for some countries , such as the study of dumping is capturing a large attention by the competent because either a big  role and effect in growing the economies of nations then the subject of dumping became a field turn around its sides many measures and laws … and may be done resorting to by many states of the world to anti-dumping as approach of determent weapon delimit  the impact of dumping and gives the national agriculture sector the opportunity for rising and growing so this section of international economics is capturing a special importance and represent in same time an important

  With occurrence of any financial crises, regardless at global or regional levels such as the great economic crises during 1929 – 1933 and the Asian financial crises at the end of twentieth century as well as the current global financial crises that started during second half 2008, we acknowledge that there are some critics loudly articulated accusing accountants and auditors for disparences, and they are numerical partner of financial manipulation as well as corrupted administrators with the company's administrators that they are difficulty. At this point, many suggestions and recommendation for upgrading the accounting system has been made.              &nbsp

The topic area of that’s paper dealing with regionalism hegemony upon ruling affairs and political life in Tunisia, this phenomena had historical origins, even before region of French occupation in 1881, after independence, the regionalism domination was practice and normal, the political system justified it's with many causes, like level of education, connection with Western civilization, enlighten intelligent, economic conditions in coast region and North of Tunisia compared with the South, also the role of President Bourqiba as founder of Modern Tunisia, he was from Monster (North of country) which was dominated as charismatic leader dedicate the regionalism domination through decades, yet after revolution in 2011, little changes ha

Abstract:

                    This research aims to apply the Performance Focused Activity Based Costing System in the consultant office of Al-Khwarizmi College of Engineering at the University of Technology for the purpose of measuring the cost of consulting services provided by these offices in order to reduce costs and their reflection in achieving profits. For the purpose of calculating costs accurately, and to test the hypothesis of the research, the research was applied in the office of the consultant of the College of Engineering Al-Khwarizm - University of Baghdad through the financial statement

The study showed flow rates and the interaction between the settlements served by applying the model of gravity theory to measure depending on the number of the population between city Najaf and the rest of the other settlements served and using three functions of disability, time and cost, as recorded an increase in the interaction index with some settlements like them Kufa, Abbasid and Manathira, while the indicator contrast was in other settlements, either when the application of the gravity model depending on trips and socio-economic characteristics accuracy rate was more pronounced.