Starting with a problem of the weakness of accounting disclosure in some companies administration when preparing and presenting the financial reports which are submitted to the Tax authority. This problem impacts on Tax authority performance (The effect on the quality of the performance of the tax authority), because of the lack of conviction for the information contained in those reports, and the  failure to achieve accurate results in tax authority performance that leads to a negative impact on determining taxable income and affect tax revenue, as well as negative impact on  determining taxable income and affect tax revenue, as well as negati

Industry represents a cornerstone of the process of economic development and a measure of progress and contribute to increased prosperity and high standard of living.

The researcher analyzed the productivity indicators in industrial facilities large and small at several time periods ranging from 1970 to 2009, according to the economic situation that prevailed in each period.

    Different impact of periods under discussion, it made ​​Iraq the cash surpluses during the period 70-1980 then the effects of the war after 1980 and the economic blockade since 1990, and the subsequent events of the year

Improving the environment is a mission that should be conducted by three associates; public authorities, environmentalists and the community. The ignorance of environmental education in Iraq has resulted to an almost environmentally illiterate community, demanding well planned programs to raise their environmental; awareness and education. On the other hand, the decision makers should be well informed about the citizens' environmental preferences to be able to set their priorities for the civil services. Merging the Iraqi citizens in listing their environmental priorities is one of many other approaches for "Environment Education" programs. Globally, such methods have proven to be effective and resulted to widespread understandin

The Economist opinion (views) gathered on the great Importance’s of small enterprise on the production sectors at Developed or in developing countries, statistics indicate that these enterprise represent almost 90% of the total enterprises in most economies in the world.

Many of these enterprises have originated in Iraq since the beginning of last century and the question of financing these enterprises remained an issue facing the most of workers in this sector, because of the peculiarty of which are characterized by which as a lack of financial abilities and the difficulty of obtain the sources of financing in Iraq and considered the enterprise as the guarantor of fulfilling Financial obligations. Afte

  To identify the importance of the role of succession planning in developing human capital in organizations in light of the accelerating and dynamic events and changes in the work environment, and the research problem indicated the seriousness of employees retiring or leaving their positions for any reason and the extent of its impact on the organization in creating gaps in leadership and problems In managing the talent injection because there will be a shortage of talent, which in turn will affect the general performance of the business in the researched institute, so the importance of research appears in trying to present a set of solutions through which some of the problems facing the organization in quest

The Sound of the letter (ق) in the Contemporary Arabic Dialects

Poor impurity in the right of the patient and the elderly

Abstract

There has been a heated controversy over the role the financial policy plays and how sufficient   it   is   in affording   the   financial   burden. This   burden   is   known as the operational   current expenses   which   the   governments   of   various countries mainly afford,   despite the   discrepancy   in   the   government’s   economic   policy.   After   the deterioration and deficit in the state budget in all countries nowadays, it was necessary to find an appropri

ABCTRACT

Care research examining the relationship between the variables of search presidents (employee training and organizational commitment) to determine the effect of the training of employees in organizations in achieving organizational commitment of employees towards their organizations and by the fact that training is one of the most important activities adopted by the administration and by which can benefit realized for workers and for the organization .ttjsd problem Search lack of training considered as a factor of the important factors in the development of staff skills and development work in many Iraqi companies, including vegetable oils company (where to look), which in turn raises the relevance and commitment

     The objective of this study is to determine the extent to which the determinants of organizational support contributed to enhancing the mental status of banking services in a number of banks in Dohuk governorate in order to diagnose the correlation between the perceived organizational support and the mental status of services. Availability in the environment of banks and to enhance the mental position from the point of view of customers as the main hypotheses focused on the nature of the relationship between the dimensions of research among them has been tested these hypotheses using statistical and descriptive methods have been The study concluded that the contribution of organizational support, which is