لطالما تُبنى قرارات الاستثمار في أسهم الشركات المدرجة في أسواق البورصة على خلفية المؤشرات المالية لها والتي عادةً مايتم إصدارها في نشرات سنوية معتمدة من قبل تلك الاسواق، إذ غالباً مايقوم المحللون الماليون بالاستعانه بها لتوجيه المستثمرين لإتخاذ القرارات المتعلقة بشراء أو بيع أسهم هذه الشركات.

لكنه على الرغم من ذلك تحدث إنهيارات كبيرة في أسواق البورصة بين فترة وآخرى وخير مثال على ذلك ما أ

From this research ,it can be concluded  that Ibn al-Jawzi touch on the subject of dreams , dignities and paranormal part of his curriculum, which he ontinued on his book, as it is an important part of the elements of translation, we find first special attention and promise of things recognized when responding with them in most of the cases in which they received, including proximity He pointed out to an important point through dreams, dignities.

Human use means of birth control in multiple ways including (Isolate
women) and (breast-feeding) and (with drawl) and was used on a small scale for
religious social and economic reasons, but after the industrial Revolution and the
increase in migration from the country side to the city and the over cowing of
population and the limited income and a women going out to work out side the
home and poor relations of the kinship and the weakness of religious morals and
the rule of the individualism and the complexity of life and the Multiplicity of
needs and goals and openness to western culture and the application of love and
spread the principle of democracy and freedom and deviant use of the media, all
this has hel

يمثل ابن الجزري احد علمائنا الذين كان لهم دور في التطور الثقافي والحضاري الذي شهده العالم الإسلامي آنذاك، ويعد كتابه هذا منهلا غزيرا لطلاب العلم لدراسته من النواحي كافة، وتشكل الإجازات إحدى حلقات الوصل في تراجمه ولها أهميتها من الناحية المنهجية ولها دور كبير في رفد كتابه هذا بكثير من الموارد التي لها أساسها احتوت على مادة كتبت بخط المجيز كان لها أثرها في دعم منهجية الكتاب،والمادة التي تشعبت في ضوء هذا الات

ان الحالة الانسانية في العراق تنطوي على تحديات كبيرة تتمثل بالفقر – والبطالة – وازدياد المدن العشوائية البائسة التي تفتقر الى المياه الصالحة للشرب ومنظومات الصرف الصحي – وتدني مستوى الخدمات العامة – والهجرة من الريف الى المدينة نتيجة تدهور امكانيات القطاع الزراعي – والتزاحم في المدن الكبيرة – وتداعيات التصحر – والتدهور البيئي – وتبديد الموارد الطبيعية – ومافيات الفساد والتهريب – وكذا الحال مع ا

The auditor plays a key role in economic life because of the confidence his report adds to the audited financial statements. In applying the various stages of the audit process, the auditor must maintain a high moral level that determines his type of commitment in his professional behavior before God first, And to the society at last in a way that supports its independence. On this basis, the aim of the research is to identify the threats that affect the independence of the auditor. To achieve the objective of the research, the hypothesis that there is a statistically significant relationship between the threats facing the auditor and his professional independence was formulated. In the light of testing the hypotheses of research it was

  The aim of the research is to highlight the income tax by direct deduction in Iraq and the most important problems and obstacles faced by this type of taxes and identify the reasons for the clear and striking differences in the deduction between those charged with the state departments to reach the exact calculation in accordance with the laws and instructions and the unification of tax deductions for similar cases and clarify Cases of confusion and ambiguity, and achieving justice by deduction, whether in favor of the taxpayer or financial authority. Under the laws and regulations in force.

  The study was conducted on a sample of the salaries of the employees of the University of Basra, and interviews with account m

للمرأة دوراً استراتيجياً حيوياً في المجتمع ، بوصفها نصف المجتمع ، ونظراً لأهمية الأدوار التي تؤديها في مجالات الحياة كافه سواء الاجتماعية ، أو السياسية ، أو الاقتصادية ، في ظل التغيرات والتحولات التي شهدتها المجتمعات عامة والمجتمع العراقي تحديدا, لاسيما في الفترة الأخيرة كانتشار التعليم والصحة ومفاهيم العدالة وتكافؤ الفرص في مختلف الميادين ، والتي صاحبها وبشكل واضح زيادة مشاركة المرأة في مجالات العمل المخ

The research aims to shed light on the nature of the tax gap in the income tax by the method of direct deduction and its reflection on the financial objective of the tax, and to determine the reasons for this gap in the deduction between the tax due in accordance with the laws and instructions in force and the tax actually paid. The tax gap is a real problem that cannot be ignored for what it represents loss of financial revenues due to the state.

The research problem is represented in the existence of a gap between the tax due according to direct deduction instructions and the tax actually paid according to the financial statements, and to achieve the objectives of the research and test the hypotheses, t

The aim of the research is to evaluate the response of the researched leaders towards practicing the concept of the lens, which is its dimensions with (stakeholders, resource mobilization, knowledge development, culture management) and the nature of its relationship to tax pioneer performance represented in its dimensions (strategic direction, leadership indicators, growth, renewal and modernization, efficiency, Effectiveness) The questionnaire was approved as a main tool in collecting data and information from the sample members in the General Authority of Taxes, which number (91) Who are on (M. General Manager, Division Director, Deputy Director, Senior Division Director, Deputy Director, Second Division, Division Officer, M. D