The research aims to Measuring the auditors' commitment with the analytical procedures of the economic units of the research sample in carrying out their professional duties and the importance of this commitment to the tax administration and the extent of their reliance on the external auditor's report and the financial statements in determining the income tax and its effect on the tax revenues.

The research depends on a main hypothesis stating that "The use of analytical procedures by the external auditor has a positive impact on the availability of confidence and credibility in the financial statements presented to the tax administration and has a positive impact on the tax revenues."

The resear

The execution phase  of the project is most dangerous and the most drain on the resources during project life cycle, therefore, its need to monitor and control by specialists to exceeded obstructions and achieve the project goals. The study aims to detect the actual reasons behind mismanagement of the execution phase. The study begins with theoretical part, where it deals with the concepts of project, project selection, project management, and project processes. Field part consists of three techniques: 1- brainstorming, 2- open interviews with experts and 3- designed questionnaire (with 49 reason. These reasons result from brainstorming and interviewing with experts.), in order to find the real reasons behind misman

The rent is one of the sources of investment that generates returns for the owner of the housing unit, and it is also one of the importance expenditure for the tenant.

The importance of this research comes in addressing the deficiency in the field of analyzing the factors affecting the rental value of residential units, which affects many segments of the population of Baghdad.

The aim of this research is analyze and evaluate related variables on the rent value of residential units in neighbourhood 409 in city of BAGHDAD, which is a hypothesis that: There are a set of variables affecting the rental value, including those related to the internal environment of the dwelling, such as: income level, plot area, building area, n

This research sheds light on the development that has occurred on the use of press pictures in the Iraqi press by analyzing the form and content of the images used in (Al-Sabaah) newspaper for the 2012 model. The researcher's interest in this topic for what represented by the press picture of a way to highlight and attract the reader's attention to the substance journalist who represents the goals behind the newspaper publishing.

This research is divided into three sections. The first one dealt with the methodological framework of the research, and the second part addressed the aspect of press pictures and its history and technological development, while the third section devoted to the study of the development of the form and co

The research aims to identify the digital repository of the University of Baghdad, explain its features, how to register, explaining the mechanism for adding and retrieving research. In addition to identifying the number of people registered in and the number of intellectual outputs stored in it. The descriptive approach and survey methods were adopted by visiting the repository's website and the websites of the University of Baghdad's formations during the period (1-6/4/2024). The theoretical framework included an explanation of the concept of the digital repository, the importance of repositories, their features, and types, with reference to models of Iraqi, Arab, and foreign university digital repositories. The practical framework of the

Health insurance and its benefits are of great importance and impact on the employees who represent the human capital of each organization because they are related to the health reality. The study took into account the most important and the last of his writing of the concepts and literary reviews and enriched the theoretical part of the practical side has addressed the financial data and analysis for the period from 2013 to 2017 to know the impact and the relationship between the variables that They were reviewed on the theoretical side. The study came out with a number of results, on the basis of which practical conclusions were drawn and reflected what was observed on the basis of which the recommendations were formulated

Generally, the academic facilities necessitate specific criteria to be under the regional standards such as creative leaders, and a positive climates that induce to create an organizational culture within the academic institution. Consequently, these variables promote to improve the educational and administrative performance pursuing to achieve the general objectives. Thus, the current research aims to explore the level of privileged organizational culture among Baghdad University Colleges, explore the administrative creativity of deans and their assistants in addition to identify the relationship between them. The researchers prepared two instruments which were distributed among (70) individual of the targeted sample to collect the requ

One of the main causes for concern is the widespread presence of pharmaceuticals in the environment, which may be harmful to living things. They are often referred to as emerging chemical pollutants in water bodies because they are either still unregulated or undergoing regulation. Pharmaceutical pollution of the environment may have detrimental effects on ecosystem viability, human health, and water quality. In this study, the amount of remaining pharmaceutical compounds in environmental waters was determined using a straightforward review. Pharmaceutical production and consumption have increased due to medical advancements, leading to concerns about their environmental impact and potential harm to living things due to their increa

Judaism followed the approach of monotheism after God Almighty sent Moses (peace be upon him) to convey to them the messages of their Lord, so that they might be on a right guidance and path, but the people did not follow that path.” Love of matter and faith in what is witnessed, so they portrayed the Lord in several images in line with what their souls drew upon them.