The research dealt with the design of the cost accounting system for the transport service and its Role in improving the efficiency of pricing decisions through the application of the cost system based on ABC activities. The main activities were defined and cost guides were to measure the cost of each service and to determine the cost of each service for the purpose of providing management with appropriate information and pricing decisions The problem of research in the lack of adoption by some public companies in the service sector on the cost accounting system to calculate the cost of service as well as the lack of identification of productive activities and service activities and therefore cannot make the appropriate decision t

     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 research aims to release the concept of auditing reporting and its role in the rationalization of economic decisions in the companies listed in the Iraq Stock Exchange from the viewpoint of academics, professionals, investors and lenders. Auditor reporting witnessed the great progress in many areas addressed many of the previous studies compare with Iraqi auditors reporting because there are some defects in these aria .The research problem focused whether the auditor report in Iraq is contains useful information to rationalize investment decisions & lending decisions in the shareholding companies listed on the Iraq Stock Exchange , and under that premise , " There is statistically significant relationship between the reporting au

Islam was keen to get every man and woman a share of those benefits and wanted to marry and urged him. In order to unite efforts and articulates the arrow and clarifies the goal and I have a share in building a sober Islamic society, for all this and other research title is ((modern or planting and its impact on marital happiness)).

Abstract Globalization dominated in the last decade of the twentieth century and the eve of the third millennium over economic,politics,psychology,culture,communications and information sciences,it's a historical phenomenon refer to many important transitions in humanitarian life.It foxes on that state has illusion its historical role in the psychologist,economic and political buldings. Globalization issue and its influence in North Korea put a spotlight on political,economic and cultural situations,the political system resists any change with many limitations on political freedoms,human rights and political multiplicity.Libralism trends and free market are so weaken when it comparing within the bad economic situation of the coun

Research targeted availability of moral anxiety among secondary school students. The research sample consisted of 500 students from the (fifth grade secondary school) scientific and literary branches.
The researcher prepared a measure of moral anxiety which is in its final form of (36) items. The researcher analyzed the data statistically, significant results showed that the sample of the research they have a moral anxiety .
From these results the researcher came up with a number of recommendations and proposals.

Man derives his sense of his humanity through contact with others, he needs them to enhance the continued existence and enter into personal relationships in order to enrich his being, it says Murray (in the presence of necessary physical and social cultural center and it cannot be in isolation).

      And equal to deprive an individual of talking with others and participation in the life stripped of his humanity, nor has achieved a sense of satisfaction, security, love and friendship, but through belonging to the group, which lies in the psychological composition.

      The most important

Present research is aimed knowing of smart thinking for secondary schools' students. and discover statistically significant differences in Smart Thinking due to the couple variables of (Gender – Branch)
For the purpose of verification of the aims of the research, the researcher has prepared a smart thinking scale, the scale has been applied on sample of secondary schools' students for both Branches (Scientific & Literary One).It was contingent (500) student male and female were chosen stratified random method.
After data analyze the reached results: The Preparatory fourth grade students have smart thinking. Female smart thinking enjoy a much higher degree than males. and Scientific branch students enjoy thinking and much high

The difficulties of language acquisition of the first signs and indicators that are observed in a student who lacks the development of mental knowledge, so are the problems of the language of most problems and deepest because any deficiency in the development of these capabilities affect negatively on the level of intelligence of the students, a student who is characterized by the use of language is reflected positively on the intelligence of language, where (owned by rhetorical) any use of language to persuade others of certain conduct, and capacity to address the construction of linguistic and scientific use to rhetoric or statement, as he earns the student the ability of language to help him fluency of speech with all the clar

استهدف البحث التعرف على مستوى أزمة الهوية لدى طلبة المرحلة الإعدادية للسنة الدراسية              (2010-2011) والتعرف على دلالة الفروق الإحصائية في أزمة الهوية تبعا للمتغيرات الآتية :-

أ –المرحلة الدراسية (الصف الرابع – الصف السادس) .                                        &nbs