The researcher  tried to show the importance of obligation with the rules of professional conduct set by the Association of Accountants and Auditors of Iraqis when expressing an opinion the financial statements submitted tax administration and enhance the confidence of these lists, and adopted in the tax settling accounts process and its impact on tax revenues, and touched a researcher at the theoretical side of the search to the problem of research and of my Is there a trace of non- not to obligation by the rules of professional conduct in Iraq affect the tax revenue with the rules of professional conduct in tax revenue for companies research sample, the research aims to study the rules of professional conduct set by the Associatio

Writing in English is one of the essential factors for successful                      EFL learning .Iraqi students at the preparatory schools encounter problems when using their background knowledge in handling subskills                                  of writing(Burhan,2013:164).Therefore, this study aims to investigate the 4^thyear preparatory school students’ problems in English composition writing, and find solutions to these pro

The study aims to make an in-depth  analysis and the financial account components in the Iraqi balance of payments because it reflects the economic center of the country towards outside world, it also helps in making decision about monetary and financial policies, finance and foreign Trade the importance of FDI for Iraq lies as an important sources as wells provides advanced technology  and job chances, It also avoids the country negative effects of borrowing processes from abroad . for analyzing direct and indirect foreign investment on the balance of payments and financial account in a period between (2003 to 2015), a community and research sample have been selected, presented in CBI/ Balance of payments. Department,

In this paper, there are two main objectives. The first objective is to study the relationship between the density property and some modules in detail, for instance; semisimple and divisible modules. The Addition complement has a good relationship with the density property of the modules as this importance is highlighted by any submodule N of M has an addition complement with Rad(M)=0. The second objective is to clarify the relationship between the density property and the essential submodules with some examples. As an example of this relationship, we studied the torsion-free module and its relationship with the essential submodules in module M.

AW Ali T, Journal of the Faculty of Medicine, 2016 - Cited by 1

In recent years, the linguo-philosophical studies of metaphor have tended to define metaphor as an interaction of the object, that is the referent of conceptualization and some features that are associated with sensual manner realities, whose name is used when resolving the conceptual problem-nominative situation, namely the situation of the formation of a new concept and its verbalization. The objective of this term paper lies in the phenomenon of metaphors used in modern political discourse. In our understanding a metaphor is not only of a linguistic nature, but also political. This paper approaches the subject of conceptual metaphor and political argumentation through the prism of synergies of the political topic, affirmative or negative

This research was aimed to study the osmotic efficiency of the draw solutions and the factors affecting the performance of forward osmosis process : The draw solutions used were magnesium sulfate hydrate (MgSO₄.7H₂O) pojtassium chloride (KCL), calcium chloride (CaCl₂) and ammonium bicarbonate (NH₄HCO₃). It was found that water flux increases with increasing draw solution concentration, and feed solution flow rate and decreases with increasing draw solution flow rate and feed solution concentration. And also found that the efficiency of the draw solutions is in the following order:

CaCl₂> KCI > NH₄HCO₃> MgSO₄.7H

A theoretical and experimental investigation was carried out to study the behavior of a two-phase closed thermosyphon loop (TPCTL) during steady-state operation using different working fluids. Three working fluids were investigated, i.e., distilled water, methanol, and ethanol. The TPCTL was constructed from an evaporator, condenser, and two pipelines (riser and downcomer). The driving force is the difference in pressure between the evaporator and condenser sections and the fluid returns to the heating section by gravity. In this study, the significant parameters used in the experiments were filling ratios (FR%) of 50%, 75%, and 100% and heat-input range at the evaporator section of 215-860.2 W. When the loop reached to

Media has become a common platform for communication as a tool of offense. English language has many insult words which are commonly used in the world of media. This study investigates the socio-pragmatic aspect of insulting in English news. It aims at identifying and analysing insult words and expressions used by news presenters. To specify the problem of the study, language has a harmful power that hurts the addressees and seriously harm their psychological well-being. The insulting words that are an element of all human languages are the source of this abusive power. The study questions sought to find out are if news presenters use insult words, which insult words, and in what social contexts. In this study, the descriptive method is use