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

في هذا البحث تم دراسة تأثير متغير الدوران والمتغيرات الأخرى على التدفق التمعجي لسائل سوتربي في قناة غير متماثلة مائلة تحتوي على وسط مسامي مع انتقال الحرارة. في وجود الدوران، تم تطوير النمذجة الرياضية باستخدام المعادلات الاساسية القائمة على نموذج سائل سوتربي. في تحليل التدفق، يتم استخدام افتراضات مثل تقريب طول الموجة الطويلة وانخفاض عدد رينولدز. تم حل المعادلة التفاضلية الاعتيادية غير الخطية الناتجة تح

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السيل الجرار المتدفق على حدائق الازهار

   لعبة كرة اليد واحدة من الالعاب الفرقية التي تمارس بشكل كبير وتحتل مكانة متميزة ومتقدمة بين الالعاب الرياضية، فهي لعبة مشوقة لما تحتويه من مهارات متعددة يتطلب اتقانها واداؤها بشكل جيد ورائع من لدى اللاعبين، ولها خصوصيتها من حيث تطوير القوة السريعة التي تؤدي دوراً مهماً في الاداء المهاري , و مهارة التصويب من أهم المهارات الأساسية في لعبة كرة اليد وتعد الحد الفاصل ما بين الفوز والخسارة بل  ان كل المهارات

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

The use of the entrance diffraction hexagon continuous improvement of operations in order to achieve the rationalization of activities, costs and efficiency in the use of available resources and reduce the incidence of damage and waste and recycling, as the accounting information system does not meet the surface production processes oil fields cost management requirements in the measurement and evaluation of the costs of each activity and development of indicators to evaluate the efficiency and effectiveness of production processes and to cover the shortcomings of currently approved by the company so cost accounting system has Find addressed the use of strategic cost management techniques, including the entrance diffraction hexagon for c

The research aims to achieve proof of convergence between optimal costs and standard costs in calculating costs for the economic unit, support efforts aimed at adopting optimal costs in cost accounts and accounting thought in general, and achieve benefit from the theory of convergence between optimal costs and standard costs in the field of achieving actual costs in The economic unit in order to reduce and converge, and this came to address the possibility of adopting the concept of optimal costs in the production costs calculations for the purposes of rationalizing administrative decisions, and rationalizing the preparation of financial statements within management accounting.

The research concluded that

In light of the increasing importance of interim financial statements they provided these lists of information that enables users of accounting information to make wise investment decisions and predict the company's activities in light of changes the updated rather than wait until the end of the year and accessing information provided by the annual financial statements. In light of this research has come to the most important set of conclusions the adoption of interim financial information has been audited by the external auditor to the availability of basic qualitative characteristics in the accounting information contained in the (appropriate and timely manner, reliability and comparability) and this in turn leads to the impact on reli