The research dealt with the effect of the tax examiner's efficiency in detecting tax evasion, as the research problem dealt with tax evasion, especially in Iraq, for many reasons and factors, including those related to tax administration represented in administrative corruption and the complexity of procedures in the tax accounting process and failure to achieve justice in the tax treatment, including the taxpayer himself, as he tries to evade for reasons Related to the level of tax awareness, loss of confidence in the tax administration, and reasons related to the state's inability to manage the services file well and its ability to achieve the set goals, This reflected negatively on the emergence of some of the consequences of that, which are represented in the decrease in treasury revenues from its most important internal sources, loss of confidence between taxpayers and the tax administration, as well as the emergence of activities in which tax evasion is easy due to the difficulty of the process of listing those activities in addition to the state's inability to invest in development projects They are in the interest of society and influence the level of competition between economic projects and burden the state with the interest resulting from loans to meet the shortage of revenues.
Gymnastics play from sports games that need to use appropriate methods and strategies that address mental abilities and that let the learner create and think about better performance with the supervision and guidance of the teacher. The researcher has chosen meditative thinking, which is a kind of thinking that needs to be taken care of. It is thinking about the situation in front of the individual, analysing it to his elements and drawing up plans that need to be understood with a view to reaching the results required by the situation and evaluating the results in the light of the plans. The analysis of the situation looks to different elements and look for internal relationships between these elements in this case. The problem is that fem
... Show MoreThe current research aims to determine the intellectual security and the psychological resilience of Secondary school students and how these two variables are related to each other. The study also seeks the extent to which psychological resilience contributes to intellectual security
The research sample consisted of (420) students from the Secondary stage in the Directorate of Education of Baghdad / Rusafa III. Two scales were administered to the participants to collect the needed data. As for the analysis of data, Pearson correlation coefficient, T-test, and the Regression analysis were employed, the results revealed:
- The members of the sample have an intellectual Security.
- The members of the sample have
The importance of this research lies in developing a psychological expenditure scale and its relationship to the passing skills of specialized volleyball players. The research problem focused on psychological expenditure as one of the problems and challenges faced by specialized players and its negative impact, such as poor skill performance, which is reflected in the performance of the player and the team. This weakens the player's self-confidence and concentration and affects the team's performance in tournaments as well as their performance in training. The research aims to develop a psychological expenditure scale, and the researcher used the descriptive approach as it is appropriate for the nature of the research problem. The f
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The main theme of this thesis could be divided into three objectives : The first is to define and classify integral equations with one and multiple delay, including Fredholm, Volterra and integro-differential equations (Retarded, Neutral and Mixed types). While the second and popular objective of this work is to study the inverse problems related to delay integral equations by using non-classical variational formulation method. Some examples are given for each of the discussed type of delay integral equations. Also, a study to the direct and inverse problems related to integral equations with multiple delay, also considered as a third objective. Several examples are given for each type of these equations. Finally, the suggested approach
... Show MoreAbstract
It is clear to everyone how important it is to implement transactions electronically, as it facilitates the provision of services to beneficiaries, whether individuals or institutions, to achieve many benefits that are not exclusive to the beneficiary or the applicant, but extends to the governmental and international bodies. And the number of users has reached millions since its emergence in 1995, because the concepts of electronic transactions have great advantages for the economy in general and the banking sector in particular, so cooperation in various fields with the aim of becoming an information society has become paramount, It allows customers to pay money to any company they want t
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Abstract
This Study aimed to investigate the reality of the application of the degree of management practice by Walking Around, namely (discovery of facts, improvement of communication, motivation, development, creativity and feedback) and Its role in achieving organizational justice (procedural justice, distributive justice, Interactional Justice),The availability of the core principles of this system from the point of view of the senior management personnel in the Directorate of Anbar Education, and the importance of research in the philosophical rooting of the nature of the variables as a modern administrative terminology, the research dealt with a problem expressed by a number of intellectual and appl
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The poor hole cleaning efficiency could causes many problems such as high torque, drag, poor hydraulics and pipe stuck. These inherent problems result in an avoidable high operation cost which this study tried to address. In this study, the effect of cutting density on hole cleaning efficiency in deviated and horizontal wells was investigated. Experiments were conducted using 40 feet (12 m) long of flow loop made from iron and PVC. However, the test section was made from PVC with (5.1m) long and (4” ID) for outer pipe and (2” OD) inner pipe. The cutting transport ratio (CTR) was determined from weight measurements for each test. Cutting Transport Ratio has been investigated for effects of the following parameters; flow rate, cu
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