The important factor in the success of construction projects is its ability to objective estimate of the cost of the project and adapt to the changes of the external environment, which is affected by a lot of elements and the requirements of the competitive environment. The faces of those projects are several problems in order to achieve particular goals. To overcome these difficulties has been the development of research in the last two decades and turn the focus on the role of the cost of project management, by providing information and assist management in planning and control of the budget among the main elements of the project, namely, (time-cost-quality),The research aims at the possibility of developing and implementing mechanisms

To avoid the negative effects due to inflexibility of the domestic production inresponse to the increase in government consumption expenditure leads to more  imports to meet the increase in domestic demand resulting from the increase in government consumption expenditure. Since the Iraqi economy economy yield unilateral depends on oil revenues to finance spending, and the fact government consumer spending is a progressive high flexibility the increase in overall revenues, while being a regressive flexibility is very low in the event of reduced public revenues, and therefore lead to a deficit in the current account position. And that caused the deficit for imbalance are the disruption of the

The science of jurisprudence is one of the legal sciences that scholars have been interested in since the first centuries of Islam, and they wrote many books about it, and the science of manuscripts is considered one of the scientific achievements in which many scholars emerged, including Imam Al-Samaani, so I chose this manuscript related to Istism to clarify its concept and meaning for all people, The student (Ali Ahmed Abdel-Aziz Sheikh Hamad) preceded me in the investigation of part of the book, and it was facilitated for me, by the grace of God Almighty, to investigate the issue (if one of the Muslim spouses apostatized and one of the infidel spouses converted to Islam until the end of the issue of if the two spouses were taken capt

During the period 1970-2006 the Marshes-land region was exposed to several change into many sides of vanishing steeling and growth as follow :
1- Drying this region after 1991,and re-flooded again during 2003. Many other large Marsh-land, like al-Hawaisa was dried by cutting off inlet-water fed from Iran sources .As asqunance there are transferred to different kinds of swamps ,followed by major change in the structure of the region as the rural settlement concerned. Rural settlement in this area starts new push of migration. The research did not take that in consideration in this thesis because some others took it in details in some thesis and researches. The situation of Marsh-land is getting anew face after those major changes which

This research aims to:
1 – Make a proposed module for (aesthetics) for the second stage - Department of Art Education under education theories.
2 - Verification from the effect of the proposed module on student achievement and motivation towards learning aesthetics material.
To verification the second goal we wording these two hypotheses:
1- There are no individual differences with statistically significant at level (0.05) between the student's scores average. (Experimental group ) who studied according to the proposed module and the average student's scores (control group) who studied in the usual way for the achievement test for the Aesthetics material.
2- There are no individual differences with statistically signifi

This research aims to measure the discrepancy between the accounting income which is prepared according to generally accepted accounting principles and the tax income that is being prepared according to the rules and tax laws, and find out the most important differences that arise between incomes.The research found the most important to the following conclusions:1.Faces determining the tax base for companies subject to income challenges related to the weakness of the efficiency and the possibility of technical angel tax and its ability to examine the financial statements submitted to the tax administration tax.2.That the tax system in Iraq does not comply with accepted accounting principles generally accepted.The research recommends the

Abstract

          The research aims to identify tax exemptions, their objectives and types, as well as to shed light on the concept of sustainable development, its objectives, dimensions and indicators (economic, social and environmental), as well as to analyze the relationship between tax exemptions and economic development, in addition to measuring and analyzing the impact of tax exemptions on economic development in Iraq for the period ( 2015 - 2021) using the NARDL model. The research problem centers on the fact that failure to employ financial policy tools correctly led to a weakness in achieving economic justice, which leads to a failure to improve social welfar

The study the problem emerged in the inability of local companies to enter the field of active competition with other companies operating in the same economic sector due to the high cost of their products, hence, the companies that want to apply this technique can effectively compete in order to achieve those objectives.

  So this study focused on the goal of reducing the cost of products by reducing the cost product to a minimum , as the study was based in its hypothesis on the ability of companies to application this technique which in turn leads to increased profits under conditions of normal working and the power available and their potential in improving the quality of its products, as well as the need for full coordina

Research Summary

This research is an attempt to explain the Qur’anic verses of the vision in the practical divine vision on the Day of Resurrection, and the legal texts narrated from the Companions regarding the vision of the Prophet, may God’s prayers and peace be upon him, regarding the vision of the Prophet, may God bless him and grant him peace, regarding the vision of the Prophet, may God’s prayers and peace be upon him, regarding the vision of the Prophet, may God bless him and grant him peace He was greeted with regard to vision, and he explained the two sayings of Ibn Abbas and Aisha on the same subject, including an area of ​​conflict between them.