This research aims to clarify the advantages of using the regression method as analytical procedure in the tax audit to reducing the examination cost , time, effort, human and material resources, and represents an applied study in the General Commission of taxes. In order to achieve its objectives the research has used in the theoretical side the descriptive approach (analytical), and in the practical side regression method has been applied to the research sample represented by the soft drinks company that is subject to the tax settlement for the year 2014, where the value of sales has been verified by using the regression method without conductinga comprehensive examination. The most important results of the research indicate that the r

This  research aimes to expose the levels of geometrical thinking among the students of mathematic department in Basic Education College at AL-Mustansiriyah University throughout their respondes on the test of  geometrical thinking which consists (50) multi- choice items  distributed on the first four levels of Van Hiele ( recognition – analysis – ordering – deduction ).

The validity and the reliability of the test have been investigated. Besides, the difficulty and its discrimination have been measured. The activity of the wrong variables has been measured.

The test has been applied on (180) male and female students of the first, second and third grades.

Abstract

The Research "Surah At-Talaq between Commentators and Jurists" is summarized in the objectives of the Surah, clarifying the meanings of the verses of the rulings contained therein by mentioning the statements of the commentators, with mentioning the most acceptable of those meanings when a difference arises, explanation of the provisions of the Surah, with a statement of sayings of the  four religious schools of Islamic jurisprudence, in summary, due to the narrowness of the place, and the most acceptable of them.

The research addresses (9) topics, which are: the objectives of Surah At-Talaq, prohibition of divorce during menstruation, testifying retract and divorce, irrevocably divo

The acoustic efforts of the glass were found in the meanings mixed with other linguistic, grammatical and morphological issues, as the glass was not allocated to the detective or separate chapters in the meanings. The glass-walled in the audio lesson according to the doctrine of the optical, has stated so in several places of its meaning. Glass is interested in mentioning the strong qualities that have a great impact in the chorus and replacements such as loudness, dishes, arrogance, whistling, repetition, and richness. Glass was concerned with the phenomenon of diphtheria great care, and explained its purpose of seeking lightness and ease of pronunciation, and Siboe agreed in its origins and issues, and the glass used three criteria in

Among all the common mechanical transmission elements, gears still playing the most dominant role especially in the heavy duty works offering extraordinary performance under extreme conditions and that the cause behind the extensive researches concentrating on the enhancement of its durability to do its job as well as possible. Contact stress distribution within the teeth domain is considered as one of the most effective parameters characterizing gear life, performance, efficiency, and application so that it has been well sought for formal gear profiles and paid a lot of attention for moderate tooth shapes. The aim of this work is to investigate the effect of pressure angle, speed ratio, and correction factor on the maxi

Introduction/Aim. Roughly six percent of all malignancies diagnosed in children are malignant bone tumors. They have a dramatic effect on psychological status of children and their families. The aim of the study was to analyze the clinico-pathological features of bone tumors in Iraqi children and to assess response to treatment, outcome, and survival. Patients and methods. Over an eleven-year period, a retrospective study was done for children with bone tumors conducted on patients data that included a battery of pre-treatment investigations including a complete blood count, serum electrolyte, hepatic, and renal profile, bone marrow aspirate and biopsy, fine-needle aspiration, and imaging studies. Results. Data of 41 children with b

     There is poverty because of the difference in capacity and material resources, Previously poverty known on the basis of disparity between income and inadequate income. It realize later that fare wore effects of poverty is the erosion of human capital. The human poverty is the loss of food, education, health care and shelter.

     In order to provide a database that target the poor  , it have been propped a document on the features of poverty and the whereabouts of the poor and the rate of disparity between provinces.

    Here the goal of the research is the identify the factors affecti

Social variables have a tremendous impact on the language spoken by the male and female genders, particularly in Eastern cultures. Because men and women in Arabic cultures are typically raised separately, they speak somewhat differently depending on their gender. Arabic is used exclusively in educational institutions in the Arab world. The objective of the present study was to examine certain social and linguistic aspects of the language spoken by females and males in mixed academic organisations from ‎the point of view of female academics. It also ‎examined some noted gender differences in previous gender studies of the interactional styles of the ‎two genders in higher education institutions in Iraq from the perspective of f

The study relied on data about the health sector in Iraq in 2006 in cooperation with the Ministry of Health and the Central Bureau of Statistics and Information Technology in 2007 Included the estimates of the population distribution of the Baghdad province and the country depending on the population distribution for 1997,evaluate the health sector which included health institutions, and health staff, and other health services. The research Aimis; Measurement an amount and size of the growth of health services (increase and decrease) and the compare of verified in Iraq and Baghdad, and evaluate the effectiveness of the distribution of supplies and health services (physical and human) of the size of the population distribution and