The study aims at showing the role of tax audit in Impact the quality of tax statements. Tax audit is one of the most important means used by tax management to identify taxable revenues in a just, fair manner. The quality of statements relies on the extent to which the information provided by taxpayers is true and accurate. Tax audit works is compatible with the strategy of increasing tax adherence and detecting non-adherence cases and penalizing those who commit such violations. The study reached a number of results and conclusions. One of the most important results is that tax audit helps improve the information content of the taxpayers tax statements. This leads to recalculating taxable incomes and re-fixing t

The Turkish Kurdistan Workers Party (PKK) is one of the most influential elements in the Iraqi national security since 2014. It has a new and effective role in the Iraqi political arena, as a result of participating in combat operations against ISIS in Nineveh Governorate, which prompted several minorities within the province to sympathize with its presence and its role in particular in Sinjar  after ISIS committed the most brutal crimes against the Aizidi minority, Turkey took advantage of the security conditions that Iraq went through after the entry of ISIS into the country to expand its influence in the north, using the pretext of the PKK and the previous agreement between the two countries on border protection. Also, the continued

This paper studies the investment project evaluation under the condition of uncertainty. Evaluation of investment project under risk and uncertainty is possible to be carried out through application of various methods and techniques. The best known methods are : Risk-adjusted discount rate , certainty equivalent method , Sensitivity analysis and Simulation method The objective of this study is using the sensitivity analysis in evaluation Glass Bottles project  in Anbar province under the condition of risk and uncertainty.

After applying sensitivity analysis we found that the glass bottles project  sensitive to the following factors (cash flow, the cost of investment, and the pro

In this study, a total of 209 individuals of leeches were collected from Al-Hindyia River / Babil Province. 116 individuals were identified as Erpobdella octaculata (Linnaeus, 1758), 50 individuals as Erpobdella punctata (Leidy,1870) and  43 individuals as Hemiclepsis marginata (Müller, 1774).  Four samples were collected monthly during a period from February to June 2018. Some physical and chemical water properties were also examined, including air and water temperature, potential of hydrogen pH, Electrical Conductivity EC, Total Dissolved Solid TDS, Dissolved Oxygen DO, and the Biological Oxygen Demand BOD₅.  Air and water temperature were r

The aim of the research is to identify the educational and psychological effects of the positive and negative aspects of using social networking websites. The researcher administered a number of questions to (250) users of different types of social networking websites. He analyzed his research results and obtained a number of results. The research has reached a number of recommendations and suggestion: Regulating the use of social media. Monitoring the parents of the sites used by children in a way that they do not feel they are observers. It is necessary to devote an hour daily to show the importance of real social life for children other than using social media. It is necessary to show the importance of choosing friends who hav

Citizenship education is the effective educational tool in building a citizen who is able to participate in building his country. This can only come through the educational efforts that teachers make in the classroom. Such a step requires teachers to have knowledge of citizenship education, its principles, and the foundations for its development. Thus, the study aims to examine the degree of social studies teachers' knowledge of the dimensions of citizenship education at the basic education schools in the Sultanate of Oman. It also aims to examine its relationship with a set of variables. The researchers used the quantitative descriptive approach to achieve the objectives of the study. It further adopted a test tool, which consisted in i

This paper contains an equivalent statements of a pre-  space, where  are considered subsets of with the product topology. An equivalence relation between the preclosed set  and a pre-  space, and a relation between a pre-  space and the preclosed set  with some conditions on a function  are found. In addition, we have proved that the graph  of  is preclosed in if  is a pre-  space, where the equivalence relation  on  is open.

     On the other hand, we introduce the definition of a pre-stable ( pre-stable) set by depending on the concept of a pre-neighborhood, where we get that every stable set is pre-stable. Moreover, we obtain that

Discretionary Punishment, Public Regulation, Interest

The purpose of this research is to highlight the relationship between the   administrative investigation and the improvement of institutional performance, and the research sought to achieve a set of cognitive and applied goals. the administrative investigation is the modern trend of managing the offices of the general  hginspectors and the main source to build the necessary standards to manage and invest its resources efficiently and effectively required to achieve the goals it seeks. The institutional performance is the cornerstone for the implementation of all tasks and duties carried out by institutions operating within the borders of a particular country, The significant change

Art education is one among the fundamental subjects for elementary school students, because it contributes to assembling learners’ personalities and developing their technical skills. For this reason, this research comes, which aims to understand the effect of the task groups’ strategy in developing the performance of elementary school students in art education. to realize the goal of the research, the researcher put the subsequent hypotheses:
-There is not any statistically significant difference at the amount (5%) between the typical many students between the experimental group that studied consistent with the strategy of task groups and therefore the control group that studied in keeping with the same old method that they obt