The research aimed to shed light on the impact of international Accounting Standard No (21) on tax obstacles represented by (tax evasion, double taxation) The financial statements of a group of banks operating in the private sector were relied upon to know the impact of the standard on tax obstacles, as well as knowing the amount of amounts, The researcher relied on the method of financial analysis of that data, which was obtained from the website of the Securities Commission, and conducted personal interviews with a number of university professors, chartered accountants, financial experts, banks, and the General Authority for Taxes to benefit from their

Abstract The Object of the study aims to identify the effectiveness of using the 7E’s learning cycle to learn movement chains on uneven bars, for this purpose, we used the method SPSS. On a sample composed (20) students on collage of physical education at the university of Baghdad Chosen as two groups experimental and control group (10) student for each group, and for data collection, we used SPSS After collecting the results and having treated them statistically, we conclude the use 7E’s learning cycle has achieved remarkable positive progress, but it has diverged between to methods, On this basis, the study recommended the necessity of applying 7E’s learning cycle strategy in learning the movement chain on uneven bar

It included the introduction to the research and its importance, as the knee joint is one of the important joints in the human body that are susceptible to injury, and among these injuries is the roughness of the knee that occurs as a result of weakness and imbalance in the work of the quadriceps muscle, so its treatment is through rehabilitation exercises to treat weakness and gain flexibility and strength.Hence the importance of the research by developing rehabilitation exercises with different resistances in the water medium and restoring flexibility and muscular strength for patients with knee roughness for ages from 30-40 years, and the experimental method was used to solve the research problem, and the research sample included (6) of

The importance of this research in studying the actor life existence on the stage through the performance art;where as all the literary theatrical dimensions didn't ignore the importance of the actor's performance.
So, it is shed a light on the nature of the scenery in the actor's performance and what its representations in the temporary directions ……..
The research set off from the imitation as a human instinct to the performance of the actor in post-modernity theater; so the researcher found that there is a question must be answered which is :Is the actor live a regression state in his theatrical performance ,or that the performance of the actor connect with collective conscience of human being which is repeated in certain

The search for wealth and money is a matter of ethics in the Islamic economy
God Almighty said: "We have honored the sons of Adam (and ridiculed the universe and what he said) mocked you
He said, "He who created you from the earth."
And he commanded you, and he said to him, "He who made you."
Land, and the amount of Rezko and
He said: "You love the money with great love."
And then guide him by exaggerating the ethics of Islam and its legislation in Tamkak and not exceeding it.
 In order to darken the doors of inflation with wealth Vakar
And the hereafter and achieve satisfaction and fairness in all actions
To ensure that society has a right not to harm others and to abuse the interests of the economy
Is

The elements of theater formation that fall within the spatial experience of the scenography of the show, which the directors work in in the imaginary theater, are important and have an aesthetic, intellectual and cognitive dimension, working to highlight reality in an aesthetic image surrounding space and space. And its relationship to the distinct, multiple and variable spaces above the stage, to produce theatrical signals and endless meanings through the possibility of infinite reconfiguration of the theater's space and its public and private space through the distribution of a group of blocks within the scenic image.
I dealt with in the first chapter (the methodological framework), which includes the research problem identified

Advertising is an important and influential tool in various commercial operations, as it represents a means of communication that depends on influencing individuals or society as a whole, working on a link between the producer and the consumer, so the importance of advertising appears in two dimensions, the first is economic represented in its role in achieving economic growth for the facility, while the social dimension lies in its role By influencing the behaviors and ideas of individuals, and from here it appears to us the importance of formulating, organizing and designing the advertising message that advertising agencies resort to in their advertising campaigns. Orientation, definition, and raising the level of the advertising messa

It's for sure that TV or cinematic production requires an effort that is described to be large according to the script , thus we find a production sectors that couldn't fulfill these tasks especially in Iraq for its current challenges , although we found the department of film & television have a large quantity that could be described as big comparing to the Iraqi production sectors , alongside what it does provides to the Iraqi dramatic movement , but the cause that the management of this department is looking for is the quality that osmosis an dramatic & atheistic value , this production quantity that is productions operations frequently is attacked by lagging that came from many reasons that " May or May not " known to the spe

Many countries are very important in their interest not only in diversifying foreign reserves, but in determining and planning their volume in accordance with the goals set, namely facing potential external shocks, as the research aims to determine the extent of the strength of foreign reserves in the possession of the Central Bank in relation to every influential variable in the Iraqi economy. , in order to determine the minimum level of reserves that requires reconsideration of the exchange rate, as the research adopted the inductive analytical method in analyzing real (Quantitative data) for the research variables in the years of study, as the research adopted a set of analytical indicators approved by the International Moneta