Abstract:

               The tax is one of the elements of the general revenues of the state and contributes to covering its expenses. Taxes are imposed in most countries of the world. The tax proceeds depend on a set of factors that contribute either positively or negatively to the tax share by increasing or decreasing it. Therefore, the research aims to demonstrate the role of the tax examiner's procedures in achieving the validity of the taxable base and its reflection on the tax proceeds, as well as reviewing the tax examiner's procedures related to the tax return process. Examination and tax audit of the financial statements, as well as presenting the financial statements to an independent and i

The industrial production sector has an important role in the national economy of the advanced countries as well as the developing ones to get higher levels for their economy . We in Iraq , just like most of the develpoing countries , our economy still suffers of great shortage in this active sector in spite of the repeated statements about the desire of activating the contribution of this sector in the national economy . The industrial sector in Iraq suffers in general of many problems , especially the public industrial sector (manufacturing) . These problems have been  existed because of the unnatural conditions that Iraq has passed during the previous decades especially in the political and security sides . which reflecte

        This paper deals with social responsibility visible to the media and the role they play in spreading the culture of environmental protection, and make research on a sample of the University of Baghdad consisting students from 150 students, male and female were distributed questionnaire form on the sample to obtain the required information has been questionnaire included axes distributed questions achieve the objectives of the search, and after the form data were analyzed using statistical program spss results show that the visual media and its role in spreading the culture of environmental protection form averages arithmetic high, indicating a rise in the influence of th

الزكاة فريضة من فرائض الإسلام وعبادة من العبادات التي اقرها الشرع الإسلامي هذه الفريضة المالية التعبدية بالإضافة الى دورها المعنوي الذي يهدف الى إرساء قواعد العدالة الاجتماعية والقضاء على مشكلة الفقر في المجتمع الاسلامي وكما ينص عليها الدين الإسلامي فان لها ابعادها ووظائفها الكثيرة التي تخدم اليات العمل الاقتصادي في مجتمع يعمل وفق نظام اقتصادي أسلامي .

ان انفاق الاموال المتحصلة من فريض

The Islamic Arts which include calligraphy and specifically the third line of the greatest
manifestation of Islamic civilization affair, and it was the mosques and mosques and holy
shrines scattered in the city of Baghdad, which had a deep impact in enhancing
communication
This means research study (third line aesthetics diversity of tactics in the architecture of
mosques) It is located in four seasons, which included the first chapter the research problem
represented by asking the following - :
-What are the methods of implementation of the third line in the architecture of mosques ?
And reflected the importance of research in it represents a serious attempt to investigate the
diversity in the organization des

Our research addresses one of the aspects of nostalgia for one of the most well-known Israeli writers of Iraqi origin (Sami Michael) who spent his childhood in Baghdad. The Israeli government has also been forced to emigrate with its family as a result of the Zionist propaganda that the Zionist institutions have followed since the early decades of this century in the Arab unrest and massacres. The fact that the homeland is like a mother is A fact that is compelling and something of an expatriate human being; the homeland is a fact that remains in the person's consciousness to be the image of the mother: The lover, love, safety, identity. The language that is formulated, and the memories that make its past, present and future, are all concep

The manufacturing industry in Iraq has faced, during the time stages, several obstacles that have had devastating effects on the Iraqi economy. These obstacles are represented by political events and wars that have led to the depletion of most human and material resources and the suspension of most vital industrial facilities from working, And the occurrence of this major deviation in the process of economic development, For the same reasons, the contributions of the manufacturing sector to the gross domestic product varied fluctuatingly, indicating instability in the growth rates of this sector, On the other hand, the supremacy of the belief that the dominance of oil resources as a main source for creating economic growth and achieving a h

the researchers pointed that the poet relied on several means in the form of poetic images, including analogy, and the metaphor with its various elements, The chromatic component has also been used in the formation of its poetic image,and resorted to the correspondence of the senses and the symbol of two types:Self-code, public code : And we find a variety of symbolic stems from different sources, from these symbols, what is religious, including what is historical and what is legendary, and such symbols, which resorted to the rare places of his poems confined to the myths contained in the Bible, His use of the general symbols was ineffective in the poetic picture, relying on the metaphor and metaphor.

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Terrorist crime is considered a serious act that outweighs all other crimes in terms of impact and result, because it has a wide range on societies, and it also contains a great thing of danger represented in its purpose, and here describing terrorism as a crime is a description that does not give the full right to this behavior or that it It abbreviates it and does not show its actual reality, given that terrorism contains several different crimes and the roles of its contributors, and these roles are necessary to reach the result or the end. In which each episode is complementary to the other, it is not a single act, but rather several joint and complex actions that in turn all lead to the result, and the agreement in the terrorist pro