This research attempts to evaluate the role of the information system by highlighting its importance in providing date and information to the tax administration the process of tax accounting for those who are subject to income tax whether they are individuals or companies where the effective information system provides accurate and reliable information in a timely manner.

At the theoretical part of the research, the research approaches the problem of the research represented in that whether the information system, applied in the General Commission for Taxes, is capable of achieving its role in reducing the phenomenon of tax evasion. The existence of a set of things which in the Commission may lead to increase tax evasion by taxpa

Galway Kinnell (1927-) is considered as one of the most important contemporary American poets who brought about a drastic change in the American poetry of the nineteen sixties. Kinnell's poetry is characterized by being simple in style and deep in content. Poetry for him is a means through which he perceives the inner levels of consciousness in an attempt to comprehend the depths of the American self. Therefore, he writes narrative poems in which the emphasis is not on the rhetorical effects, but on the inner transformations through which the poet goes.

"The Bear" (1968) is typical of Kinnell's introspective poetry. It takes the form of a journey in which the rituals of hunting are used allegorically to embody the state of the sp

There have been many negative phenomena in Iraqi society, especially after the political crises over the last years, such as the spread of violence, the deterioration of the economic situation, the spread of unemployment and poverty, and the disintegration of social ties, divorce, and the entry of the scourge of drugs. Among the most dangerous of these emergent phenomena, the phenomenon of suicide among young people of both sex, which has grown and increased in an unprecedented manner, surpassing all known social norms in Iraqi society and the prevailing religious values. Suicide in Iraqi society has transformed from a simple case to a visible presence in all Iraqi provinces. Suicides cases have registered in all cities of Iraq and of bo

This study has taken into consideration two vital variables (leadership, leadership styles and intellectual capital). The research aim through the relations between the leadership styles and intellectual capital, to building conceptual frame for the variables of study and exploring the nature of correlation relations between these variables and their effects in enhancing intellectual capital.

      The research was conducted at the Ministry of foreign in Iraq, and included a sample of leaders and subordinates amounted to (186), has been using the questionnaire as a key tool to collect data on the sample.

      For the dealing with

Employee Stealing or internal theft is considered from the passive practices that can’t be denied or be hidden, In spite of the hospital privacy as a serving organization that works 24\7 and deleing with human lives, they weren’t infallible from that kind of practice. To prevent or reduce this practice, it was important to search for the organizational and behavioral factors influencing internal thefts. The study problem briefly is to reach the most organizational and behavioral factors influencing internal theft, in governmental hospitals in Baghdad Rusafa Health district, this was done by analyzing (20) administrative cases of thefts occurred in the District, also a sample of (60) specialist Doctor’s opinion work, in (3) hospital

Documentary Credit passes through many practical phases starting from Opening credit and matching documents and payment of the amount of credit……etc.  It is worthy to mention that there are several aspects that are varied and differed from Bank to another one which can offer Competitive Advantage for the bank …This will be shown in this research.

For the purpose of achieving the objective of this research within the theoretical aspect, the researcher had seen and briefed several books and researches which are mainly related to the subject of the research.

As for the practical aspect, has included Questionnaire which included many questions that are fit and suitable to the hypotheses.

Research sample has

This paper aims to examine the effects of the gender differences on learners‟ motivation in learning the four skills of English as a foreign language as well as to identify the proper types of motivation for males and females via a qualitative semi-structured interview. The findings showed that all the males have extrinsic motivation in all four skills. On the other hand, females differ among themselves in their motivation. In conclusion, it is also the teachers‟ responsibility to guide and direct their learners to achieve better outcomes in learning the four EFL skills.

  To identify the importance of the role of succession planning in developing human capital in organizations in light of the accelerating and dynamic events and changes in the work environment, and the research problem indicated the seriousness of employees retiring or leaving their positions for any reason and the extent of its impact on the organization in creating gaps in leadership and problems In managing the talent injection because there will be a shortage of talent, which in turn will affect the general performance of the business in the researched institute, so the importance of research appears in trying to present a set of solutions through which some of the problems facing the organization in quest

The current study investigates the role of smart sports bracelets on physical and motor skills development among youth volleyball players, closing the research gap of wearable technology in sport training. Understanding the necessity of up-to-date training measures of handicaps for perfection of athletic performance, the research is focused on comparison of the effect of strength, agility and flexibility achieved with the use of smart sports bracelet with real time feedback (test group) and without (control group). The research adopted a quasi-experimental design through a sample of (12) players et al.-Karkh Sports Club, (6) of them were in the experimental group (who used the smart bracelet) and (6) of them were in the control group (who u

Increasing interest in planning at the level of government units as a means to manage the physical and human resources, direct and invest in areas that would include an increase in the economies of the general government units that are part of the general economics of the state.The research problem lies in the introduction of the factors influencing the ongoing expenses that adversely affect the financial planning process at the level of the Ministry of Health Planning, which affects the quality of services provided to citizens, so I sought the researchers to study the reality of financial planning in some of the Ministry of Health and health departments through the analysis of current budgets and diagnose deviations in the implementatio