That the possibility of imposing a tax on electronic commerce is increasing interest in it by governments in developed and developing countries alike, and there is interest in a logical by governments and bodies of taxation, in particular in developing countries erosion potential tax in the tax base resulting from the adoption of e-commerce if not mutation rules and tax legislation, local and international to take into account this important economic developments and how to keep up, said the combination of the taxation system is the only way to increase revenue needed to finance government spending on goods and services needed by society.

The most important conclusions reached by the rese

The research draws its importance from identifying the methods of profit management in misleading the financial statements, which in turn is reflected in the decisions of the authorities that relied on these reports, and then the models that help in detecting those methods used by the auditors. Risks. The index (margin of excess cash) was used to detect profit management practices on a group of banks listed in the Iraqi market for securities and the number of (23) banks, including (12) commercial bank and (11) Islamic bank and the results were compared to commercial banks with Islamic banks.((The research started from the hypothesis that the use of the (excess cash margin) model in the banking sector reveals the management

      Throughout this paper, a generic iteration algorithm for a finite family of total asymptotically quasi-nonexpansive maps in uniformly convex Banach space is suggested. As well as weak / strong convergence theorems of this algorithm to a common fixed point are established. Finally, illustrative numerical example by using Matlab is presented.

The exegesis of the underpinnings adopted Isolationists to prove their beliefs, and a confirmation of their dogmatic ideas, as it depends mentality dimensions exegesis and logical cited as confirms Isolationists discharge verses Confusables in the Koran that are incompatible with their dogmatic origins. The interpretation of the text needs a deeper denote movement stresses the mind and influence in guiding the text by catalysing the mind to get to the diligence who leads to the desired meaning, and remains the owners of Justice and uniformity vision of creation the divine instantly or future. Isolationists exegesis who is based on reason and logic, who set off him for the disposal of verses and hadiths that phenomena indicate that God is

The Contemporary Business Environment is Surrounded by many quick and continues variable and changes which has an effect on the economic units. These variables and changes like the high competition which need many tools to help them to continue and achieve The critical success. So to achieve this they have many competitive strategies like cost leadership strategy, differentiation strategy and focus strategy.

Budget is regarded one of main tools to execute objectives polices and programs of the economic units, beside show how the economic units had execute the available economic resources.

Activity based on budgeting is regarded one of the modern technique in the m

This study deals with the impact of leadership styles in its three main dimensions (democratic, autocratic, lenient) as an independent variable of the dimensions of functional combustion (emotional stress, inhumanity, personal achievement). The research sought to achieve a set of goals, the most prominent of which are: studying the reality of the researched organization to identify the leadership patterns used in its management and its impact on the phenomenon of functional combustion, Moreover, knowing the extent of support for these established patterns and their contribution to mitigating the phenomenon of functional combustion in the organization's environment, and testing the impact of these leadership patte

Abstract:
Objective: To know the effect of televised media violence on the relationship of Children's primary school with mates and identify association between the demographic characteristics and socioeconomic status for primary school children and their relation with exposure to televised violence media.
Methodology: simple probability sample of 221 children were selected from 1425 children are learning in schools in Al-Nasiriyah City.
Results: Results of the current study showed that (53.8%) of children exposed to Televised media violence be relationship with their mates weak, (46.2%) of them have their relationship with their mates good, as well as the study showed that the presence significant correlation with males genders

Orientalism in all its stage had wrote thousands of studies and researches about Islamic and its civilization. It didn't leave any side of Islamic culture sides without saying award in it. Orientalists have their studies in Islamic jurisprudence. The study of jurisprudence give the orientalist and opportunity to deeper understanding for Islamic society in the past and nowadays considering that it is a veal application to Islamic general thought. They search in its sources, brunches, history, development, center, ideology, and effect. For this most of orientalist writings in Islamic jurisprudence start from criticism that deny its originality which to be about to gather that Islamic jurisprudence had been affected by non– Islamic resour

إن تجسيد الشعراء للجمال واقامته تمثالا مصورا مرئيا ، كان الهدف منه اولا اشاعة جو نفسي مريح في مقدمات قصائد المديح ، فهو الجزء البصري الممتع لمدركات حسية اخرى ترافقه، وأما المرامي  الاخرى 

ﻓﮭﻲ إﻣﺘﺎع اﻟﻨﻔﺲ إﻣﺎ ﺑﺎﺳﺘﺮﺟﺎع أﺟﻤﻞ ﺻﻮرة أو أﻧﻤﻮذج ﻗﺎﺋﻢ ﻓﻲ اﻟﺬاﻛﺮة، وﺟﻌﻠﮫ ﯾﺤﯿﺎ ﻣﻦ ﺟﺪﯾﺪ ﻟﺪواﻋﻲ اﻟﺤﻨﯿﻦ للاماكن والازمنة الاثيرة . أو الميل للتعبير عن الوعي الجمالي الذي يتصل بموضوع الج

China is the first Asian country in the Far East that has been invaded by a foreign power, after following a policy of isolation against the outside world. Although Britain was the first foreign power that penetrated China and had many concessions within its lands, it was not the only one that directed its interests toward china. Russia was one of the powers which were interested in China, considering the special relationships that related together the neighboring countries, like the problematic boundaries. However, after World War II, the Soviet Union tries to extend its influence and power over Asia, and China was the first country that fell under the campaign on the Soviet Union. In spite of the fact that the political role of the Uni