The research aims to Measuring the auditors' commitment with the analytical procedures of the economic units of the research sample in carrying out their professional duties and the importance of this commitment to the tax administration and the extent of their reliance on the external auditor's report and the financial statements in determining the income tax and its effect on the tax revenues.

The research depends on a main hypothesis stating that "The use of analytical procedures by the external auditor has a positive impact on the availability of confidence and credibility in the financial statements presented to the tax administration and has a positive impact on the tax revenues."

The resear

  The research addresses the most important elements of the ancient Iraqi heritage represented by architecture and plastic arts being the direct means that preserved the heritage due to the ease of preserving them and the speed of circulating them and diversity of their topics. Through the features of these elements, the research problem has been defined in the form of questions including: what are the most important elements of the ancient Iraqi heritage? What are the plastic arts? What are the most important topics adopted? What is the concept of palm in the ancient Iraqi heritage? What is the evidence for that?
Has it been employed in the Iraqi contemporary art? What is the evidence for that? How to employ it in the arts and t

With the increase in competition between insurance companies in addition to the increasing numbers in the number of insurance companies, whose number decreased to (32) private companies until the end of the year (2020). The blue ocean at the level and its effects on increasing the market share. Therefore, the two researchers tested the hypothesis and the research concluded that there is a relationship A .Also the researcher put some recommendations the most prominent is that the invention is considered one of the successful strategies an d the company has to encourage the employees according to inventive thoughts

The concept of deficit in public budget becomes a chronic economic phenomenon in most of the world, whether the advanced countries or developing countries. Despite  the difference in the visions of the economic schools to accept or reject the deficit in public budget but the opinion that prevailed is the necessity of the state to reduce the public spending which led to a continuous deficits in the public budget which consequently increased the government borrowing ,increase income taxes and wealth, consequently this weakened the in motivation in private investment which contributed to the increase of in factionary stagnation , so that governments have to cover the lack of local funding sources which become difficult to be eq

Today, the success or failure of organizations depends to possess the wisdom of their managers promised that the key to organizational success of the business environment, making the right decisions, and create the ability to work and think towards discrimination of products and services the organization . Seek this research to investigation the relationship between the wisdom management and differentiation strategy for service operations . It was a test of that relationship in light of the results of the analysis of the data collected through the questionnaire distributed on a sample from (98) Director Mangers, head of department and head of division in  the General Establishment of Civil Aviation . The research used descriptive st

This research aims to study the performance of comedian in the plays of writer Moliere . The problem of research is to answer the following question:      How does comedian Moliere's techniques in a number of his plays and funny acts?   The    research aims at revealing the means used by the comedian in his performance of a comedic character in the number of Moliere plays.                                                 

   &

The language of theatre is made by a number of physical tools and moral elements. So as the actors, costumes, lightings and accessories represent the physical aspects of the show, they also represent its moral aspect too. When they transform from plastic words in the space of the visual show to become signs carrying its indications that give the meaning through the link, overlap and arrangement of its movements so as to finally look like as wording in a sentence carries the meaning and represent the language of theatre speech.
The show usually sends the recipient continuous signs that go beyond the limits of expressions that are conveyed by these tools, and that cover the largest part of the meaning. So what is kept hidden or unannoun

Research summary

Praise be to God, and prayers and peace be upon our master Muhammad, his family and companions until the Day of Judgment.

As for after:

It is the right of every nation to take care of its scientific heritage, and to reveal its human civilizational impact, and the Arabs are the richest nations in heritage, as they had in every period of time a sign and pride, the Arabs fulfilled their duty towards humanity, and they carried out a large part of their scientific activity towards humanity.

Therefore, highlighting some of the scientific aspects of the civilized activity of the Arabs, and removing some of the illusions spread by some malicious people, is a human duty before it is a national duty.

Praise be to God alone, and after:

This is a research entitled: “A fundamental study of judicial jurisprudence rules and their applications in the Hanbali school of thought,” in which the researcher studied eight legal jurisprudential rules considered by the Hanbalis and others.

At the conclusion of his research, the researcher reached a number of results, including: the importance of taking care of judicial rules, and the need for judges and their assistants to them, including: the need for students of science in Hanbali jurisprudence to study these rules according to the doctrine, and to highlight their applications to them, including: the importance of the rules under study, and their impact on rulings Jurisprudenc