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

        Job stress is considered one of the most important obstacles that may appear in the work field. In order to deal with the obstacles and challenges , the idea to deal with job stress has come to address job stress as one of the most important trends that enable organizations to face those challenges through focusing on the role of job stress and the organizational climate of the organization.

       The research deals with two variables: the job stress as an independent variable, and the organizational climate as a dependent one. Each variable includes five sub-dimensions. These dimensions have been involved in an interaction to form

 Interested in many scholars and reseachers  the subject of the media and means varied his roleinfluential in the definition of the public of issues and political, cultural, social and because of its spread wide and ability to address the people of all levels effect them  in the formation consciousness of those issues and types of this awareness is an awareness of the tax, contribute to media formation consciousness tax through the definition of people what tax and importance of the role of its revenues to supplement the state budget by posting tax laws and regulations of applied and all what respect process account tax, to be in charge of the tax familiar enough about this, which avoid being cheated taxmisleading when rev

The research aims at the scholars’attention to the importance and role of Arab Muslim women through books and historical studies that historians and scholars have taken up like Ibn Al-Jawzi (597 AH) and his book Safwat Al-Safwa,  where he presented the conduct of worship and their words and deeds, and explained to women worshipers other aspects of their lives, such as the scientific aspect Crafts and works as well as their prominent role in preaching and religious guidance, and the impact of this on their morals and qualities. This study showed the strength of the personality of women and their high interest in worship. The importance of the study lies in knowledge.The research followed the role of Muslim women to carry t

The research aims to measure the extent of the impact of Earnings quality in the continuity of the company for a sample of private commercial banks listed on the Iraq Stock Exchange. The research sample included (15) of the listed commercial banks that continue to issue their financial statements for the period from (2009-2018).The research relied on three main models of measurement and on four steps. The first step is to measure the Persistence (Earnings Quality) by Depending the sustainability model. While the second step included measuring the Predictability of accounting profits by deriving the square root of the disparity of the estimation error from the first model Persistence (Earnings Quality), and the third step included

Reciprocal Teaching is an interactive method that is used to improve reading comprehension. Using this teaching strategy, teachers and students take turns leading discussions regarding sections of text using the four strategies: predicting, questioning, clarifying and summarizing. This study is an attempt to investigate the effect of using reciprocal teaching on improving female college students' achievement in reading comprehension. To fulfill the aim of the study, the researcher has adopted two null hypotheses: first, there is no significant difference between the achievement of students' who practice the reciprocal teaching technique and that of students who do not practice it. Second, there is no statistically significant difference

One of the most important problems that would continuously face the Higher  education  organizations is how to  improve the service level  presented by them, and how this can lead to increase demand for services of this organizations.As this issue has exhausted many organizations pushed some of them to withdraw from the market Because of weaknesses in their services. Here lies the importance of this matter to be given more attention in order to maintain the organization competitive position. According to that, The selection of the research title (The Impact of Quality on the Level of the University Service Request) which seeks to measure the impact of service quality on the level of demand, At a time when  world&

Concentrated research topic in the study of key variables in the work of the inspectors general offices , which are in the application of quality management standards audit work and reduce the incidence of corruption. It highlights the importance of current research in being a serious attempt aimed at highlighting the role of the importance of standards of quality management audit work , because they represent a router and leader of the accountant or ( Sergeant ) in the performance of his work and the extent of compliance with these standards , as well as highlight the role of quality audit in reducing the incidence of corruption , of during the professional performance of Higher auditors and determine the responsibilities entrus

The research gets its importance through the importance of the annual regulations in the taxation accounting and its efficiency  to fulfill accounting justice under the effect of  the financial changes and the truth of the activity of the taxable businesses .This through the problem of the research which is found in many objections about taxation accounting according to the annual regulations issued by the General Commission of Taxes , Their aim is to get the real benefits and to decrease the difference in opinions during the estimation to fulfill justice in distributing the burden of taxation .

The research expose many conclusions and recommendations  namely , the taxation justice fulfillment is not only in justic