Examination is a form of tax audits which have been done by tax examiner rests with the General Commission for Taxes is responsible for determining the extent to which the amounts subject to  tax provided  by  the holders of admissions with  the laws and regulations, taxes. So the tax-examination is the major means of tax administration to make sure the fact that tax revenues generated from the imposition of taxes different kinds of direct and indirect search result, the importance of the role played by the (Department of Control and Internal Audit / Audit Division in charge) in charge of auditing the accounts, which may be Maclvoha clung to their accounts and access to the tax base acceptable to the expensive and fin

             Seen in Iraq that the volume of insurance activity in the case of a clear deterioration and a sharp decline in demand for life insurance, because of reluctance by senior members of the Iraqi society on the demand for life insurance. The study was descriptive approach in identifying and addressing variables, namely the (perception of risk need of the individual trends in personal income of the individual insurance awareness of the individual customs and traditions of communal religious belief of the individual age and sex of the individual methods promotional company competitive alternatives to the insurance service life inflation rate service life insurance) indepen

المستخلص تهدؾ الدراسة الى ل اٌس مدى التطب كٌ والتبن للم اٌدة ال مٌظة ف المنظمات العامة ولد اشتمت مشكلة الدراسة النظر ةٌ من وجود فجوه معرف ةٌ وذلن لملة الدراسات والبحوث الت تناولت متؽ رٌ الدراسة بأبعاده )الرؤ ةٌ المح طٌ ةٌ, التمك نٌ, الشبكات ب نٌ اعضاء الفر قٌ, الترك زٌ, الم لٌ للتعامل مع حالات عدم التأكد( اعتمدت الدراسة منهج دراسة الحالة عن طر كٌ استعمال استمارة الفحص ف المنظمة الت تم اخت اٌرها دائرة العمل والتدر ب

Free vibration behavior was developed under the ratio of critical buckling temperature of laminated composite thin plates with the general elastic boundary condition. The equations of motion were found based on classical laminated plate theory (CLPT) while the solution functions consists of trigonometric function and a continuous function that is added to guarantee the sufficient smoother of the so-named remaining displacement function at the boundaries, in this research, a modified Fourier series were used, a generalized procedure solution was developed using Ritz method combined with the imaginary spring technique. The influences of many design parameters such as angles of layers, aspect ratio, thickness ratio, and ratio of initial in-

The study aimed to reveal the level to which the international issues are integrated into the books of Saudi public education social studies and citizenship in the light of the principles of international education, and to know the level of continuity and integration of these issues in the books, to build a range and sequence matrix of international issues through it. The study followed the descriptive and analytical method that used the content analysis card as a tool for study when the tool achieved the necessary validity and reliability characteristics. The data of this study has been processed using the SPSS statistical program according to a set of appropriate methods of descriptive and inferential statistics.

 The resu

This research aims to knowledge of the scope of applying the international specification of which is regarded to occupational health and safety management system (OHSAS 18001) second edition for year 2007 by The AL-Mammon Factory / The General Company For Vegetable Oils Industry in order to diagnosis the gap between specification requirements and reality by using the checklist made based upon the items of the specification, after translating the English copy into Arabic. The results of the research and analysis that occupational health and safety management system in comparison to the specification requirements in all of its main items, which was (%22.26) applied and documented partly, this refer to the existence of great gap (%7

Sustainable development is launched through the interaction between the economy and natural resources and preserving them from exhaustion as well as the efficient management of natural and social resources and includes a diversified economic condition and thus is the focus of attention to the development of economic structures, which is intended to improve the level of human well-being by increasing its share in the necessary goods and services and their relationship With economic growth, which is the most important driver of economic transformation, because it reflects the ability of society and increasing its productive capabilities and investing in the optimal way Although the Iraqi economy is considered one of the diversified

         This research is important because of the importance of the subject matter and the implications for the future of development in Iraq. This requires linking the accounting systems with the economic developments. The accounting system we will address in this research is the cost accounting system and its role in determining value added tax. The value added tax and the extent of the relationship with the general accounting principles of cost accounting through which the value added is determined provided the use of a sound and effective cost system.

      The problem of research was about knowing the role of cost accounting in determining the value added

يهدف البحث الى تطبيق تزامن تصميم عملية انتاج معجون الاسنان في مصنع المامون التابع للشركة العامة للمنتوجات الغذائية مع نظام تكاليف الجودة المطبق في الشركة لتحقيق الميزة التنافسية. وتمثلت مشكلة البحث في أن الشركة عينة البحث لا تستخدم نظام تكاليف الجودة بالتزامن مع تصميم عملية إنتاج هذا المنتج لاغراض تحقيق الميزة التنافسية حيث تواجه منتجات الشركة منافسة عالية في الاسواق المحلية. إن الشركة تطبق نظام تكاليف الج