Tax fraud is following different methods of tax evasion (bypassing the laws, instructions and regulations related to tax) by not showing the real taxable income by using laws, instructions and regulations improperly, and because of the weak basic role of forensic accounting in detecting and reducing tax fraud, the problem has become more influential on the state general tax income. The main objective of the research is to identify forensic accounting and the extent to how it can be applied in the General Tax Authority to assist forensic authorities in issuing judgments in fraud cases. To achieve the objectives of the research, the descriptive analytical approach was used to reach the topic of the research, and a questionnaire (co

It is weII known that Iraq was alerted to  the fact the need to catch up with globalization and the need  to attract foreign investment , perhaps the solutions is able to or control  over its economic problems which centers on the problem pf unemployment .

        Imposing the Investment Law No (13) for the year 2006 is the most basic steps to attract foreign investment through Madmen Law of incentives KaIiafaouat tax , it must be the study of those exemptions and compare them with tax  exemptions for some of the investment Laws of the Arab countries as one investment Lebanese , Jordanian and Egyptian that we have the knowledge Marvel Law Iraqi investment in respect of such &

Criticism is inherently impolite and a face-threatening act generally leading to conflicts among interlocutors. It is equally challenging for both native and non-native speakers, and needs pre-planning before performing it. The current research examines the production of non-institutional criticism by Iraqi EFL university learners and American native speakers. More specifically, it explores to what extent Iraqi EFL learners and American native speakers vary in (i) performing criticism, (ii) mitigating criticism, and (iii) their pragmatic choices according to the contextual variables of power and distance. To collect data, a discourse-completion task was used to elicit written data from 20 Iraqi EFL learners and 20 American native speaker

في العقود الملزمة للجانبين اذا لم ينفذ احد المتعاقدين التزامه تنفيذا كليا فانه يجوز للمتعاقد الاخر ان يطلب من المحكمة فسخ العقد فسخا كليا ، الا انه قد يقتصر عدم التنفيذ على جزء من التزامه فعندئذ يثار التساؤل الاتي: هل يمكن فسخ العقد فسخا جزئيا ؟ الملاحظ ان هنالك خلافا فقهيا وقضائيا كبيرا حول جواز الفسخ الجزئي ، فالبعض يجيز الحكم بالفسخ الجزئي ، والبعض الاخر لا يجيز الحكم بالفسخ الجزئي، وقد انتهينا الى القول بع

Contemporary life is racing against time in its temptations and variables, and it has become shaped and changed in an amazing way in its various aspects and fields. This was facilitated by intellectual and scientific communication between civilizations, and the rapid progression in successive inventions and discoveries in the fields of science and arts of knowledge. This contributed to a great economic and commercial renaissance. Then, these economic developments entered the world into a very strong competition, which forced producers to calculate all production costs, to reach the highest profits by reducing the price of the produced commodity on the one hand, and achieving quality in appearance (especially) on the other hand. Since the ma

Controls Scanning on the slippers a study fiqhiat Comparison

The subject of this research is an important topic, which is frequently repeated, and people need to know its wisdom, and has made it in front and the preface and three detectives, showed through discussion the meaning of the survey on the socks, its wisdom, its rules and conditions, and the duration of the survey on it, spoiled and reasoned and compared to the doctrinal doctrines, And the most correct statement of words I have concluded with a number of things, as follows:

1. The need to ensure that the slippers are clean, visible and inwa

The ultimate goal of any sale contract is to maximize the combined returns of the parties, knowing that these returns are not realized (in long-term contracts) except in the final stages of the contract. Therefore, this requires the parties to the contract to leave some elements open, including the price, because the adoption of a fixed price and inflexible will not be appropriate to meet their desires when contracting, especially with ignorance of matters beyond their will and may affect the market conditions, and the possibility of modifying the fixed price through The elimination is very limited, especially when the parties to the contract are equally in terms of economic strength. Hence, in order to respond to market uncertainties, the

Eat this research study features Technical Ceramics Islamic and Chinese The study of four chapters , such as the first chapter the general framework for research and containing the problem that put the following question: Mamdy effect features art on porcelain Islamic and Chinese ) , and whether there are dimensions of the aesthetic , intellectual and ideological in porcelain Islamic and Chinese with lies the importance of research in the promise of a qualitative study and add a scientific theme features art in porcelain Islamic and China , and the objectives of this study One was in the detection of features technical Ceramics Islamic and Chinese study examined the length of time the ninth century AD , and the tenth century AD , and in

العدد: دراسة مقارنة بين اللغة الاسبانية والعربية.