If the sovereignty of the state is reflected in the taxation of its citizens, this sovereignty can not be completed and completed only if it works on its part to collect its debts, whether voluntary or compulsory, and the debt of the debt arises from the will of the individual and the will of the state alone, The existing management of seizure and collection is based on an unequal relationship between the State and the debtor from which the obligation arises. Naturally, this relationship has obligations and rights on both parties. The researcher used a set of studies and previous research, books and other sources related to the subject of research. This was done through the theoretical and practical aspects, which focused on direct and i

Objective: to assess the Nursing College students' health-protective behaviors (HPBs) and their
association with some sociodemograghic characteristics.
Methodology: A sample of 100 Students (males and females) was selected through a systematic
random sample that were at the third and fourth year of Nursing College in Baghdad University for the
period of April 1st through April 30th 2007. Data were collected through the use of a self-report
instrument that used for Americans as HPBs assessment that contains 23 items. Reliability and validity
of the tool were determined through a pilot study. A descriptive statistical approach (frequencies and
percentages) and inferential statistical approach (chi-square) were used for

Pragmatics of translation is mainly concerned with how social contexts have their own influence on both the source text (ST) initiator's linguistic choices and the translator's interpretation of the meanings intended in the target text (TT). In translation, socio-pragmatic failure(SPF), as part of cross-cultural failure, generally refers to a translator's misuse or misunderstanding of the social conditions placed on language in use. In addition, this paper aims to illustrate the importance of SPF in cross-cultural translation via identifying that such kind of failure most likely leads to cross-cultural communication breakdown. Besides, this paper attempts to answer the question of whether translators from English into Arabic or vice versa h

The current study aims to determine the extent of SOMO's interest in strategic alignment operations and whether this interest is sufficient to be reflected in enhancing its organizational reputation. The field of research was in the oil marketing company SOMO. The managers in the top management within this company were targeted and the questionnaire was used as a data collection tool. The study population (109), (105) questionnaires were distributed, (94) questionnaires and (11) questionnaires were not retrieved, and the valid questionnaires had reached (91) and the analytical and descriptive approach was used for the study, the current research found to find A direct relationship and a positive effect of strategic

The great challenge that will face the management in the developed and developing countries at the same time as core issue is represented in the question of the labor productivity in the field of in the Training Of human which is believed that it will prevail upon the jobs of their organization for many coming decades in in next years. Farther more, it will limit the construction of the communities and the quality of this life. Therefore, the priority of the economics of those countries will be headed toward increasing this productivity and giving it tried finally to control economically and managerially. In the light of information era, every organization should become knowledgeable enterprise. And for this reason, the achievement of su

Objectives of the study: The study aims to assess satisfy of the coronary artery patients for the care product from
the nurse and physician and to find out the relationship between patient satisfaction with the social and the
clinical characteristics of the patients.
Methodology: A descriptive design study conducted using the evaluation approach for the duration of June 3
rd
2012 to January 31, 2013. Non-probability sample of (60) patients who were visiting or admitted (inpatient or
outpatient) to the teaching hospital in Baquba with the diagnosis of coronary artery disease. A questionnaire have
been built and develop by the researcher based on review of literature and previous research, the form included of
(3) p

          This study aims to identify the concepts of financial crisis and its reasons of creation , also explain the effects of the accounting disclosure and the International Accounting Standards in current financial crisis, In addition to,  indicate the role of accounting in the reform of the financial system from the impact of financial crisis.      

       The  methodology of this study orientied to two main aspects, the first is an identifying approach through exploring the opinion of financial experts, the second aspect is based on an analytical approach to satisfy the requirements  of experts to get there opi

The aim of the research is to demonstrate the impact of organizational diversity management on achieving success, The problem of research is to create an appropriate work environment that stimulates everyone regardless of each dimension of diversity, So as to reach the best levels of success, The importance of research is to identify how the organization in question can manage organizational diversity effectively and contribute to its success, The research started from two main hypotheses which were derived from sub-hypotheses to identify the correlation and influence between the search variables by analyzing the answers of the research sample which included (81)