The increasing rates of consumption of cigarettes harmful, to health in the world in general, and in Iraq in particular, and because of the costs borne by individuals, and the state as a result of addressing its damage, as well as Iraq's commitment, to international conventions against cigarettes, and demands of the World Health Organization, to raise prices to reduce consumption. Therefore, the tax Selectivity is one of the most important ways of regulating the consumption of this commodity on the one hand and increasing the tax revenue on the other. The research aims to shed light on the issue of selective tax on cigarettes and the impact of their application in increasing tax revenues and identify the effectiveness of the application

The aim of this study is to identify the effect of enabling the effectiveness of the work of the audit committees in private commercial banks and to identify the extent of awareness of the importance of empowerment in the work of these committees, especially as it is known that these committees, especially the inspection committees that go to private banks and from various sources including committees of the Central Bank of Iraq Committees of the Securities Commission and finally committees of the external audit offices, through an analysis of the determinants of empowerment in the performance of the most important work of the audit committees, namely: supervising the process of preparing reports, supervising the system of intern

Abstract: In recent times, global attention has increasingly focused on the critical issue of environmental sustainability, owing to escalating environmental degradation exacerbated by the utilization of green spaces and technological innovation. This phenomenon necessitates thorough examination, prompting the present study to scrutinize the impact of various factors, namely green spaces, technological innovation, environmental taxes, renewable energy consumption (REC), inflation, and economic growth (EG), on environmental sustainability within the context of Iraq. Secondary data extracted from the World Development Indicators (WDI) spanning the period from 1991 to 2022 served as the foundation for this investigation. Methodologically, the

The research aims to identify the current (after the readings in the collection of foreign
students to the geographical material) To achieve this, the researcher developed the following
null hypothesis:
No statistically significant differences at the level of (0.05) between the average scores who
are studying the use of article readings and the average external degree students who are
studying material in the traditional manner of collection.
The researcher has chosen Qsidia middle school Amma, which includes six divisions for
Grade average, randomly selected Division (a) to represent the control group, while
representing the Division of (c) the experimental group and reached the research sample (44)
student, b

The duty of care is the essence of the error of negligence under the English legal system, and without it, responsibility for negligence cannot be judged, regardless of the extent of the damage incurred. contained in English law. In view of the importance of proving the existence of the duty of care on the defendant so that it is possible to judge his responsibility for negligence, the need arises to find a general principle to which the defendant is subject in order to decide whether he owes the plaintiff with the duty of care and therefore responsible for the negligence, and this is what we will explain in the research topic the study.

Receipt date:3/13/2021 accepted date:5/26/2021 Publication date:12/31/2021

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energy is one of the strategic resources within international politics, and this is through the existing competition between the international powers on it, and the global powers have begun to rely on interest in new areas, such as import, depending on new projects an

Those interested in the educational process and lesson management sought to invest the information experience with industrial intelligence and technology because of its importance in increasing the effectiveness of lesson management and developing the creative capabilities of the teacher in directing and managing his lesson. Field research for sports educational institutions that are interested in managing the lesson and preparing mathematical teaching cadres is an important issue and necessary means for identifying the most important phenomena that accompany the process of managing the educational process, as the teacher's success in providing the appropriate conditions to provide rich and influencing experiences in managing and directing

IT has its impact on all aspects of life, including its planning and operations. Based on the assumption that the plan can adapt any technique as an analytical tool within broader dimensions to include society in general and meet the requirements of that society. They have neutral values, meaning and usefulness rather than being adopted as abstract goals or objectives so that the planner or the decision-maker can benefit greatly from them. This information technology is summarized in three main axes: First: Geographic Information Systems. Second: computer modeling. Third: visual simulation and the Internet. The problem of research is that the decision-making environment of the plan is surrounded by uncertain information-planning conditio