Iraqi industrial units face strong competition due to many problems including1- high production costs2- weak interest in studying the market3- lack of government support for their products4- dumping the market with imported products with specifications and a competitive price as well as adopting the traditional cost system in calculating costs that do not provide appropriate information for pricing decisions Which requires studying and analyzing these problems and dealing with them by adopting modern technologies so that they can compete, so the research aims to show the knowledge bases of technology Activity- Based Costing, with an indication of the role of technology Activity- Based Costing in rationalizing the tax In, and the

The current world is observing huge developments in presenting the opportunity for organizations and administrative units to use information and communication technology and their adoption by administrative work due to its importance in the achievement of work with higher efficiency, speed, and facility of communication with all individuals and companies using various means of communication Depending on the Internet networks. Therefore, the research dealt with the study of electronic systems designed and adopted in the creation or construction of a database for archiving data, which is the main method in organizations and administrative units in developed countries. Where this system works to convert documents, and manual processes and t

In recent years, the attention of researchers, governments and international non-governmental organizations has focused on the aggressive practices adopted by companies with the aim of evading the tax burden or from paying the tax obligations imposed on them by law, as the results of these practices are negatively affected by tax revenues. And that companies are part of the society in which they work, and they have rights and obligations, including paying taxes. The research community is the Iraqi private shareholding companies, and the research sample was 4 companies within the private sector and in the field and finance - banking, insurance, industrial and service, which are Ashur Bank, Al-Ahlia Insurance Company, Baghdad Soft

In recent years, the attention of researchers, governments and international non-governmental organizations has focused on the aggressive practices adopted by companies with the aim of evading the tax burden or from paying the tax obligations imposed on them by law, as the results of these practices are negatively affected by tax revenues. And that companies are part of the society in which they work, and they have rights and obligations, including paying taxes. The research community is the Iraqi private shareholding companies, and the research sample was 4 companies within the private sector and in the field and finance - banking, insurance, industrial and service, which are Ashur Bank, Al-Ahlia Insurance Company, Baghdad Soft

  The research addresses the most important elements of the ancient Iraqi heritage represented by architecture and plastic arts being the direct means that preserved the heritage due to the ease of preserving them and the speed of circulating them and diversity of their topics. Through the features of these elements, the research problem has been defined in the form of questions including: what are the most important elements of the ancient Iraqi heritage? What are the plastic arts? What are the most important topics adopted? What is the concept of palm in the ancient Iraqi heritage? What is the evidence for that?
Has it been employed in the Iraqi contemporary art? What is the evidence for that? How to employ it in the arts and t

The research aims at determining the type of educational dimensions to be broadcasted in children's television programs, clarifying the technical forms used in children's TV programs, analyzing the educational dimensions provided by children's television programs, and studying the educational dimensions of children's television programs. The researcher used a sample of children's programs: all of us heroes, which is a daily program on the mbc3 channel as well as the program of Tel flowers on the Algerian channel. The researcher designed an analysis content form included categories of analysis. Spss program was used to process the collected data. The research reached several results; the concentration of educational dimensions in

مثل اللغة العربية، إلى جانب اللغات الشقيقة لها، لهجات الخضوع العربي، والتي لا يمكن عزلها أو إنكارها. لهذه الوحدة خصائصها ومميزاتها الخاصة. هذه الخصائص والصفات جعلتنا ننظر إلى موضوع يقع بين اللغة العربية واللهجات العربية القريبة. تستخدم اللغة العربية واللغات الشقيقة لها للدعوة، من أجل توطيد النداء، معرفة محاضر وغرض استخدام أداة دون غيرها من الأدوات. استند هذا البحث إلى مقدمة وموضوعين مسبوقين بمقدمة ومتبوع

تحظى دراسة الصحف أو مواقفها من الأحداث التاريخية باهتمام كبير من قبل الباحثين في مجال التاريخ الحديث لكونها أحدى المصادر التي لا يمكن الاستغناء عنها ، وذلك لمرافقتها الأحداث السياسية والاقتصادية والاجتماعية بشكل يومي فهي تعمل على جمع المعلومات بشكل دقيق وتحليل محتواها ومتابعة كل المستجدات حول الأخبار المنشورة فيها ، ولقد كان للصحافة اللبنانية ولاسيما صحيفة الأنوار دوراً كبيراً في جمع ونقل والتفاعل مع

The calamities, calamities, problems and constant dilemmas that society is experiencing have made it the responsibility of professors and researchers to find appropriate and effective solutions to these issues, and among those calamities that our societies faced was the problem of the epidemic represented by (Corona-Covid-19)

هدف البحث التعرف على الملل الأكاديمي لدى طلبة المرحلة المتوسطة، فضلا عن التعرف على الفروق في الملل الاكاديمي على وفق متغير الجنس ومتغير الصف الدراسي، استخدمت الباحثة المنهج الوصفي، تكونت عينة البحث من ( 200) طالباً وطالبة تم اختيارهم بطريقة عشوائية وبعد تطبيق مقياس الملل الاكاديمي (من اعداد الباحثة) على عينة البحث وباستخدام الوسائل الإحصائية المناسبة توصلت نتائج البحث الى ان: طلبة المرحلة المتوسطة تعاني من ال