Tax state institution regards as one of the largest state institutions implementing the tax rules issuing be legislative body and achieving the goals of tax (financial, economic, social and political). So, the tax management should pay attention to the procedures enabling it to achieve those rules starting from the procedures of tax restrict and ending by tax allocation where the process of assessment the taxation must relaxing on modern methods. The problem of the study raising from that in spite of there is a low  obliging the taxable person (registered or not) to submit a declaration about his income and the achieved profit to be the base of taxation˒ where the other ways  are secondary ways helping in rejection of t

يهدف هذا البحث الى معرفة دور وتأثير برامج المشاركة في مقدرات الموارد البشرية ، ولغرض قياس ذلك فقد تم تحديد ابعاد هذين المتغيرين من خلال الاعتماد على مقاييس لهذا الغرض، وتم اختيار وزارة التعليم العالي والبحث العلمي/ جهاز الاشراف والتقويم العلمي كونها من الدوائر المهمة في الوزارة ويضم عدد كبير من الافراد في مستويات تنظيمية مختلفة لغرض الاجابة على الاستبانة التي اعدت لغرض القياس والوصول الى النتائج وتحقيق

The current research dealt with "the role of green management of human resources in strengthening the environmental management system" where the topics of the organization's environmental management system and green management of human resources receive increased attention at the global level، because they are among the important and relatively recent issues، and for those who have a significant impact on the future of organizations، and this study aims To reveal the extent of the researched organization's application of the dimensions of green management of human resources، and whether it was sufficient in strengthening the organization's environmental management system، and for this purpose two main assumptions were formul

المستخلص:

 إن من أهم عوامل نجاح أي مؤسسة (سواء كانت مؤسسة تعليمية أم غيرها من المؤسسات) هو التخطيط الاستراتيجي السليم المبني على أساس علمي ونظام واقعي متكامل بعيداً عن التخمين والحدس.

تتمثل مشكلة البحث بوجود تفاوت بين أعداد الطلبة المقبولين فعلاً والطلبة المخطط قبولهم في الدراسات الأولية بكلية الإدارة والاقتصاد بجامعة بغداد في كل عام دراسي حيث غالباً كانت أعداد الطلبة المقبولين فعل

this research aims it measure the technical efficiency of the branches of the General Company for Land Transport, That scattered geographically at country level, by Data Envelopment analysis (DEA) technique, as this technique relies on measuring the efficiency of a set of asymmetric Decision making units, which is one of the nonparametric mathematical methods for and application related to Linear Programming, and this is what helps the General Company for Land Transport to diagnose its branches performance by benchmarking with each other and determine the performance gap. The research found that there is variation in the level of efficiency in the company's branches

The aim of this work is to perform an experimental study for the effect of forced vertical vibrations on free convection heat transfer coefficient, from flat plate made of Aluminum with dimension (300 Length*100 Width*3 thickness mm).It's heated under a constant heat flux of (250-1500 W/m2 ) upward. The flat plate was located horizontally or inclined in multiple angles at rang of (0o , 30o , 45o 60o ، 90o ). The experimental study is carried out at a range of frequency (2-16 Hz) ، the amplitude at the range of (1.63-7.16 mm), and the Rayleigh number at the rang (138.991< Ra <487.275).
The results of this study show that, the relation between the heat transfer coefficient and the amplitude of vibration is incrementally for incl

enjoyed the process of the development of higher education institutions attention of most countries of the world and to reconsider its objectives and programs and administrative and organizational structures, and it was the most important development of the application of Quality Assurance and Accreditation Standards (QAAS) tools, as the aim of these tools to the application of advanced with a far-reaching impact on all of the disciplines in the organization methods education that contribute, and plays a performance audit an important role in verifying the extent to which carried out these institutions activities or programs effectively and efficiently, economic, There are a number of objectives for the search of the most important attem

The research illustrated that the theory of constraints is   "A group of concepts and basics that aim at helping the management in order to determine the difficulties and how to overcome these difficulties through determining the necessary change and how these change can be done efficiently and effectively ".

       The research showed that the theory of constraint including its tools calls for magnifying throughput, constricting the product cycle , determining  the optimal production mix , utilization of scare resources and canceling the idle time , that achieving  throughput  increasing  then  increasing  profit .

      Moreov

The liability limit liability limit and reinsurance re factors insurance are important in influencing the achievement of company's competitive goals and achieve success and excellence in the market and because the limit of liability and reinsurance aimed to increase output with the stability of inputs leading to increased insurance business and increase profits. The study was based on two variables presidents interact with each other to form the intellectual and philosophical framework has two ( the limit of liability and reinsurance ) . The study was launched from a problem expressed by a number of targeted questions answered from the elucidation of theoretical philosophy and intellectual goals of these variables and highlight the impor