Taxes are an essential axis in the economy as the most effective and effective economic tool in any country (economy). Expanding the scope of taxation without adequate study has produced a dangerous result with a negative impact that is almost apparent, namely (tax evasion), which stands as a barrier preventing the state from reaching Therefore, the research sought to study strategic tax planning and its importance in reducing tax evasion, and the research aims from that to prove the importance of adopting strategic planning in the field of taxes according to modern and effective scientific foundations to reduce tax evasion to enhance the achievement of tax evasion. The financing objective is in addition to the other objectives,

The research aims to study and analyze the reality of the internal control system in the company surveyed .       To find out how effective and efficient internal control system , problem – centered research that addressed the performance of the internal control system .

          The research Description applied and the interview Alchksahvi analysis and interpretation of results .         The researchers recommended the need for attention to the training courses and the need for segregation of duties and functions in the main and subsidiary records , taking in to account periodic reconciliations between the lists and financ

وهدف البحث إلى التعرف على الاوهام الايجابية فضلاً عن التعرف على الفروق في الاوهام الايجابية بين الطالبات على وفق متغير الحالة الاجتماعية (متزوجة – غير متزوجة) والتخصص الدراسي (علمي – انساني) والمرحلة الدراسية (اول- رابع)، تألفت عينة البحث من (120) طالبة من طالبات جامعة بغداد -كلية التربية للبنات وكلية العلوم للبنات، وتم تطبيق مقياس البحث - مقياس (الاوهام الايجابية) وهو (من إعداد الباحثة)، وقد اسفرت نتائج البحث عن:

 Psychological Counseling Services occupies a high position in the developed countries and that for its psychologist services for different sectors of the community members, and has been popularized until recently the wrong concept of the effect, that the psychological service is provided only to the owners of behavior is normal only, Vantage him neglect to provide psychological services a large segment of the community members who are in dire need of these services.

                The counseling service is part of a global social movement seeking to emphasize the quality of life of the human and the emphasis on the value and dign

Resumen:

En este artículo se indaga sobre fenómenos como la metáfora, la metonimia, la polisemia, y la homonimia en las lenguas árabe y española, según la teoría cognitiva, basada en el pensamiento y la práctica lingüística. Esta teoría intenta investigar la relación entre el lenguaje humano, la mente y la experiencia. En realidad, los fenómenos que estudiaremos crean ambigüedad léxica y sintáctica tanto en árabe como en español. Además, dichos conceptos tienen sus propias características, especificaciones y formas en cada lengua.
Abstract:

This article studies phenomena such as metaphor, metonymy, polysemy, homonymy in Arabic and Spanish, according to cognitive theory, based on linguistic thought a

The fashion accused important optical avenge with the rest of visual elements
, That style of fashion design stir up beautiful feelings by using fashion forming
that is suitable with the nature of designable treatments to other elements .
The fashions contains the nature of relation ships of educational address and
the kind of beliefs , So the visual beauty is limited for those relation which are the
designer fashion tried to redesign and set them anew . so as to goes with beautifully
with the last visual for fashions.

بكل تواضع، نقدم لكم هذا الكتاب بعنوان "الصحة النفسية في عصر التكنولوجيا: تحليل للتحديات والفرص المتاحة". يسعى الكتاب إلى إلقاء الضوء على العلاقة المعقدة بين عالمنا الرقمي المتنامي وصحة عقولنا وقلوبنا. نعيش في زمن يشهد تغييرات كبيرة نتيجة التقدم التكنولوجي، حيث أصبحت الأدوات الرقمية جزءًا أساسيًا من حياتنا اليومية، تؤثر في أساليب تواصلنا، تعلمنا، وتفاعلنا مع محيطنا. لذا، يصبح من الضروري فهم تأثير هذه التقنيا

الحركات الاسلامية في ظل الوضع الدولي الجديد

Experimental investigations have been carried out to investigate the pH-control problems of industrial electroplating wastewater treatment plants. The accurate and sensitive PID control system could treat most problem and disturbances in the normal operation of the water treatment. However, conventional treatment was replaced by proprietary treatment agent called a QUASIL which was found to be more effective for a wide range of pH.