Tax state institution regards as one of the largest state institutions implementing the tax rules issuing be legislative body and achieving the goals of tax (financial, economic, social and political). So, the tax management should pay attention to the procedures enabling it to achieve those rules starting from the procedures of tax restrict and ending by tax allocation where the process of assessment the taxation must relaxing on modern methods. The problem of the study raising from that in spite of there is a low  obliging the taxable person (registered or not) to submit a declaration about his income and the achieved profit to be the base of taxation˒ where the other ways  are secondary ways helping in rejection of t

The past decades have witnessed a development in the concept of corporate governance and the transformation of a concept that is limited to large companies listed in capital markets in major economies to an issue that concerns all business activities in the public and private sectors in both large and small countries. The aim of this research is to propose a guide to the mechanisms and rules of governance in the municipal institutions that contributes to the activation of the internal control system to reduce the fraud and manipulation of this activity. Institutions. The research was based on the hypothesis that the implementation of the principles and rules of governance in municipal institutions lead to the contribution of the activati

enjoyed the process of the development of higher education institutions attention of most countries of the world and to reconsider its objectives and programs and administrative and organizational structures, and it was the most important development of the application of Quality Assurance and Accreditation Standards (QAAS) tools, as the aim of these tools to the application of advanced with a far-reaching impact on all of the disciplines in the organization methods education that contribute, and plays a performance audit an important role in verifying the extent to which carried out these institutions activities or programs effectively and efficiently, economic, There are a number of objectives for the search of the most important attem

According to the measuring the relationship between organizational loyalty and job satisfaction among staff members at one college in the higher education ministry in Iraq by using exploratory factor analysis methods to extraction the components which have the major effects on the variables related to organizational loyalty and job satisfaction .

The research contains four basic topics، the first section related to methodology and regarding the conceptual framework it is discussed in the second section، and the third section concentrated at the presentation and the analysis Scientific results and practical results are section presented in the fourth.

The use of the entrance diffraction hexagon continuous improvement of operations in order to achieve the rationalization of activities, costs and efficiency in the use of available resources and reduce the incidence of damage and waste and recycling, as the accounting information system does not meet the surface production processes oil fields cost management requirements in the measurement and evaluation of the costs of each activity and development of indicators to evaluate the efficiency and effectiveness of production processes and to cover the shortcomings of currently approved by the company so cost accounting system has Find addressed the use of strategic cost management techniques, including the entrance diffraction hexagon for c

Total resistance training (TRX) is a new technique for resistance training using body weight, and gives the body movement at more than one angle compared to regular dumbbell training or weight training, in addition to reducing the risk of injury, developing strength, balance, and flexibility. It has an effective effect in developing functional muscle balance and can be combined with... Basic exercises to increase their effectiveness, and the two researchers noticed, after reviewing previous studies and following the game, that they noticed the lack of use of TRX exercises among the teams, and this was confirmed after the personal appetizers that the two researchers conducted with the volleyball coaches, which does not allow diversification

The research illustrated that the theory of constraints is   "A group of concepts and basics that aim at helping the management in order to determine the difficulties and how to overcome these difficulties through determining the necessary change and how these change can be done efficiently and effectively ".

       The research showed that the theory of constraint including its tools calls for magnifying throughput, constricting the product cycle , determining  the optimal production mix , utilization of scare resources and canceling the idle time , that achieving  throughput  increasing  then  increasing  profit .

      Moreov

طريقة التنفس الانفي البديل تتم عن طريق الشهيق من فتحة الانف اليسرى والزفير من اليمنى  ثم الشهيق من اليمنى والزفير من اليسرى مع تكرار العملية، واستخدم الباحث هذه الطريقة للتعرف على الاستشفاء للملاكمين بدلالة النبض خلال فترة الراحة بين الجولات، وشملت عينة البحث على ملاكمين من فئة الشباب وعددهم (9) ملاكين بمعدل اعمار (17.45) وبعد اخضاعهم الى طريقة الاستشفاء الاعتيادية وطريقة التنفس الانفي البديل خلال الراحة ب