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

                  In light of the corona pandemic, educational institutions have moved to learning and teaching via the Internet and e-learning ,and this is considered a turning  point in course of higher education in Iraq in particular and education in general, which generated a great challenge for educational institutions to achieve the highest possible levels in practices and processes to reach the highest quality of their outputs from graduate students to the labor market that auditing performance by adopting e-learning standards is one of the effective tools that help the management of educational institutions by providing information on the ex

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

Medina was according to its importance and religious status the basis for the emergence and emergence of historical schools, it is the emigration of the Prophet  and the presence of the companions , and it was natural to shine the beginnings of historical codification, whether in the process of collecting and codification of the verses of the Koran or the Hadith, and once the pillars settled Islam in the Islamic areas until the Muslims began to go to the city to provide a broader knowledge of the Islamic religion and everything related to the biography of the Prophet and the significance and actions, and in return took the jurists and preservation and readers of the companions and followers to undertake the task of teaching in work

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

Abstract

The current research aims to identify the effect of using a model of generative learning in the achievement of first-middle students of chemical concepts in science. The researcher adopted the null hypothesis, which is there is no statistically significant difference at the level (0.05) between the mean scores of the experimental group who study using the generative learning model and the average scores of the control group who study using the traditional method in the chemical concepts achievement test. The research consisted of (200) students of the first intermediate at Al-Farqadin Intermediate School for Boys affiliated with the Directorate of General Education in Baghdad Governorate / Al-Karkh 3 wit

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.

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.                                                 

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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