The aim of the research is to use the data content analysis technique (DEA) in evaluating the efficiency of the performance of the eight branches of the General Tax Authority, located in Baghdad, represented by Karrada, Karkh parties, Karkh Center, Dora, Bayaa, Kadhimiya, New Baghdad, Rusafa according to the determination of the inputs represented by the number of non-accountable taxpayers and according to the categories professions and commercial business, deduction, transfer of property ownership, real estate and tenders, In addition to determining the outputs according to the checklist that contains nine dimensions to assess the efficiency of the performance of the investigated branches by investing their available resources T

تفضيل السيولة - تضخم جانب الطلب - الاستقرار النقدي - معدل التضخم

The study focused on the identification of the natural relation between the organizational components, and the most important is the organizational structure, which not hid its effect on each function and operation of the organizational structure through commanding the individual craters and its forms according to the requirement of these function, also it has relation with an organic synthesis that between the dimensions of the organic synthesis and the practice side in the commission of Integrity.

The problem of the research pensioned in some questions about hypothesis and theoretical parts, in which they go a mention about the hypothesis questions is to use all the knowledge's in this atmosphere and th

The structure of the interrogation process in cross-examinations is said to be diverse and complex in terms of question-response typology. This is because the counsel has to extract truth from an opposing party’s witness whose views are expected to advocate that party's views regarding the case. Accordingly, the study which is basically quantitative in nature aims to investigate what the examining party intends to obtain out of these questions and which of these questions are the most prevalently used. It also aims to measure the amount of cooperativity in witnesses' responses. Accordingly, three transcripts of cross-examination have been analyzed, using a pragmatically-oriented approach. The approach draws on Stenstorm (1984) and Arch

This research seeks through the adoption of two basic variables, where he considered the actuarial experience as an independent variable, while the process of accepting the risk and dimensions related to it is a dependent variable, the research was adopted to present the data achieved by the company during the life insurance business during the adoption of actuarial experience at the beginning of its work where Adoption of the historical method in the analysis of those data to prove the researcher's opinion, through the analysis of data (5 years) for the first period, which extends between (1975-1979), the period during which the company adopted the actuarial experience at the time, also taken data for the same dimensions related to the

     The accountants are preparing the financial statements under the Monetary Unit Stability Assumption without taking into consideration the changement of prices for the monetary unit. The income statement accounts containing different items of expenses and revenues. These items are not paid or obtained at one date, because the value of monetary unit is changing from one date to another , also the financial position contains different items of current and fixed assets, also contains different items of long-term liabilities and ownership rights, the continuity of applying historical cost principle will make the financial statements misleading, The adoption of financial analyst of these statements will affects

Economic organizations operate in a dynamic environment, which necessitates the use of quantitative techniques to make their decisions. Here, the role of forecasting production plans emerges. So, this study aims to the analysis of the results of applying forecasting methods to production plans for the past years, in the Diyala State Company for Electrical Industries.

The Diyala State Company for Electrical Industries was chosen as a field of research for its role in providing distinguished products as well as the development and growth of its products and quality, and because it produces many products, and the study period was limited to ten years, from 2010 to 2019. This study used the descriptive approa

This paper develops a nonlinear transient three-dimensional heat transfer finite element model and a rate independent three-dimensional deformation model, developed for the CO₂ laser welding simulations in Al-6061-T6 alloy. Simulations are performed using an indirect coupled thermal-structural method for the process of welding. Temperature-dependent thermal properties of Al-6061-T6, effect of latent heat of fusion, and the convective and radiative boundary conditions are included in the model. The heat input to the model is assumed to be a Gaussian heat source. The finite element code ANSYS12, along with a few FORTRAN subroutines, are employed to obtain the numerical results. The benefit of the proposed methodology is that it

تلعب الاعتمادات المستندية دوراً كبيراً وخطيراً في التجارة الدولية باعتبارها إحدى أوسع أدوات الدفع انتشاراً في العالم سواءاً كان ذلك بالنسبة للمستورد أم للمصدر وتغطيتها للمخاطر المحتملة لكلا الطرفين، فهي تؤمن للمصدر استلام قيمة البضاعة بالكامل عند تنفيذها لشروط العقد، ويسمح للمستورد بعدم الدفع إلا بعد إتمام شحن البضاعة وتقديم المستندات المطلوبة واستلامها.

وتقوم المصارف التجارية المحل

Deixes belong to the field of both semantics and  pragmatics as they lie in the edge of these two fields. Pragmatically, they are concerned with the relationship between the structure of a language and the contexts. The present work aims at analyzing the use of deixes using Levinson’s (1983) and Yule's (1996) concept of deixes, where the latter maintained that the referents of the deixes cannot be realized apart from the context where they are used. He added that the contextual information of certain utterances involves information about the participants (the speaker and the addressee), the time and the place. Consequently, a qualitative- descriptive approach has been adopted to meet the objective of the study which reads, “exam