The research aims to study the contribution of tax information systems to increase tax revenues, and to identify how efficiently used information systems currently by the tax authority and their effectiveness in the detection of irregularities by the tax payers such as the cleclaration of incorrect statements that do not show real results of their business activities or hide information from sources related to their income subject to tax, which would negatively affect the outcome of tax revenues and thus damage important sourse of the public treasury of the states resources. The data of research was collected by studying and analysing the tax information systems used by the General Commission of taxs and its branches and a number of prac

New sports technologies have highlighted the importance of perceptual – cognitive training in order to optimize performance in sports e.g., dynamic team sport such as basketball. Augmented motor reality AMR is a new training model based on realistic movement combined with interactive virtual cues that may be useful to enhance spatial orientation and decision making. The purpose of this study was to investigate the effects of an AMR-based training program on spatial awareness and skill-based decision making in youth basketball players. Twenty-four male young basketball players aged 15.2±0.8 years were randomized to the experimental group n=12, receiving AMR training, and control group n=12, performing conventional practice. The interventi

ew sports technologies have highlighted the importance of perceptual – cognitive training in order to optimize performance in sports e.g., dynamic team sport such as basketball. Augmented motor reality AMR is a new training model based on realistic movement combined with interactive virtual cues that may be useful to enhance spatial orientation and decision making. The purpose of this study was to investigate the effects of an AMR-based training program on spatial awareness and skill-based decision making in youth basketball players. Twenty-four male young basketball players aged 15.2±0.8 years were randomized to the experimental group n=12, receiving AMR training, and control group n=12, performing conventional practice. The interventio

On of the direct causes which led to the global financial crisis 2008 is decrease or collapse in liquidity of large financial institutions which is reflected on investments of a considerable number of institutions and persons.

This study aim's through out its three sections to explain the disclosure level of financial institutions which affected by Financial Crisis from liquidity information which explained in the statement of cash flow according to Timeliness and Completeness.

The study concluded an important result the company of research sample was disclosure in Timeliness and Completeness from all of accounting information is related in liquidity or that related in result of operations and financial position. The more

The world faced many communication challenges in 2020 after the Covid-19 pandemic, the most important of which was the continuation of schooling. Therefore, the research aimed to analyze the current reality of the studied universities in terms of strengths and weaknesses and measure the implementing level of quality requirements of e-learning. This research studies the impact of knowledge sharing in its dimensions (behavior, organizational culture, work teams, and technology) on the e-learning quality and its dimensions (e-learning management, educational content, evaluation ,and evaluation). After conducting the survey, there was a difference in the universities’ application of the quality requirements of e-learning, as the study

The current research focuses on the extent to which the strategic orientation(entrepreneurial orientation, customer orientation, technology orientation, learning orientation, and investment orientation) affects the learning organization (building common vision, systemic thinking, personal dominance, mental models, team learning)The first hypothesis to test the connection relation between research variables and The second hypothesis was to test the relationship between these variables. In order to ascertain the validity of the hypotheses, the research was based on a questionnaire questionnaire prepared according to a number of In addition to building a fifth sub-variable for the strategic orientation (investment orientation) based

Training has an effect on employees’ performances. Accordingly, the person who is responsible for employees’ development must figure out the most effective way to train and develop employees. Central Michigan University (CMU) has recognized the importance of providing appropriate training for employees who have a duty in advising students. The reason is that these employees have a significant impact on students’ educational performances. Thus, special attention to this category of employees is needed to improve advising quality. This research attempted to explore the impact of training on academic advising at CMU. Face-to-face interviews and online surveys were used as data collection tools for this study. The study scope c

Because of the fierce competition between service organizations on the one hand and the increasing demands of customers on the other. Therefore, these organizations sought to distinguish their service by taking care of all aspects. One of these important aspects is the service encounter environment and its reflection on customer emotions, so we choose the current research to clarify the importance and impact on customer satisfaction, the problem of research is how the interest of Iraqi restaurants in the service encounter environment and how to care about its elements and whether this interest is sufficient to reflect the satisfaction of the customer. the goal of the current research was to clarify how much the application of the

This work analyzes the impact of MgO nanoparticles on the properties of an epoxy resin solution with uniform structure and particular degree of cure synthesized by the reaction of epoxy resin and pyromellitic dianhydride. Various concentrations of epoxy/MgO nanocomposites were fabricated by mechanical mixing, ultrasonication-based dispersion and casting processes. FTIR results have shown clear differences in the vibrations of C-H, epoxide rings, and main amine N-H groups. This confirms the interaction between MgO particles and the epoxy polymer matrix. X-ray diffraction analysis detected prominent peak at 18.35 degrees, along with additional ones at 43.44 degrees and 62.56 degrees, associated with the (200) and (220) planes of MgO crystal,