In recent years, the attention of researchers, governments and international non-governmental organizations has focused on the aggressive practices adopted by companies with the aim of evading the tax burden or from paying the tax obligations imposed on them by law, as the results of these practices are negatively affected by tax revenues. And that companies are part of the society in which they work, and they have rights and obligations, including paying taxes. The research community is the Iraqi private shareholding companies, and the research sample was 4 companies within the private sector and in the field and finance - banking, insurance, industrial and service, which are Ashur Bank, Al-Ahlia Insurance Company, Baghdad Soft Drinks Company and Asia Cell Company. The research aimed to measure the effect of the voluntary disclosure of companies on tax evasion in the companies of the research sample and for the period from 2011 to 2015 through the results of analyzing the level of practice of the searched companies for the voluntary disclosure. The absence of a trace of voluntary disclosure in tax evasion and the research summarized the variation and difference in the rates of voluntary disclosure for companies between sectors. There is no specific or converging level, which means that each company has its own unique policy, culture and awareness of adopting and practicing optional disclosure regardless of the sector in which it operates. And Iraqi private shareholding companies, based on the results of the analysis of the financial reports of the companies, the research sample practiced tax evasion at different rates The most important thing is the adoption of the optional disclosure measurement model proposed in this research as a basis for measuring the optional disclosure, as it is a measure that includes many financial, insurance, industrial and service sectors and activating the role of the supervisory and supervisory authorities, in the forefront of which is the tax administration represented by the General Tax Authority and reducing the opportunities and volume of manipulation in financial reports and imposing penalties Strict and deterrent against those who violate the tax law and infringe on it and try to present misleading financial data by enacting many judicial rulings and high fines
Objective: is to determine the level of awareness concerning the reproductive health among adolescent girls in
Baghdad City.
Methodology: A cross sectional study was performed in order to assess the level of awareness regarding reproductive
health among 180 adolescent school girls in the age 12-18 years from five secondary schools in Al-Seder Sector in
Baghdad city, the data was collected by direct interview using constructed questionnaire to obtain socio-demographic
characteristics and level of awareness related to reproductive health. The study started from September 2012 to
January 2013.
Results: the results show that the highest percentage of girls (47.7%) was in age (17-18) year's age, (54.5%) at 4th class
se
Abstract:
The achievement of agricultural development provide food security and to form a basis for economic growth and comprehensive social, requires a number of actions to overcome the obstacles and problems facing the development of this economic sector, to make it able to achieve food security and operation of the workforce, and reduce dependence on the outside in the provision of food peripherals, and so it is only available through the highest degree of efficiency and economic mobilization of resources, so most of the developed and developing countries alike seek to achieve sustainable agricultural development tobacco meet the food requirements and good jobs for c
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מבוא
אין איזה סוג מן הספק ש החוקרים התמזג ו בתאריכי החברות הישנות מצדדים שונים ,
פוליטיים, חברתיים או מחשבתיים. שהספרות נחשב ת אחת תעודותיה של הידיעה
החשובות ביותר שתאפשר להישען עליה ולשאוב את הידיעות ליצירות הגנוז ות בחברה
מהחברות שיהיה קשה לפעמים רבים לדעת אות ן מתוך מקורותיה של הידיעה לפי
הכתיבות הפוליטיות,החברתיות,פולסופיות וכ.... (1)
הסופר הוא צורתה של החברה , הנושאים שלו הם הבעות והרגשות עצמיות ו
ان للإسماعيلية اهمية كبيرة في التاريخ الاسلامي والفكر السياسي الاسلامي , لما شغلته من حيزٍ كبيرٍ من حيث التنظير و الكتابة و من حيث التطبيق و الممارسة للسلطة السياسية من خلال اقامة دولتهم المنشودة في مصر (الدولة الفاطمية ) , اذ جعلت لنفسها فكراً خاصاً بها وحاولت ان تنشره في بلدان مختلفة من العالم الاسلامي واليوم حضورهم موجود وفاعل ولكن يكتفه الغموض و السرية . وان اهم ما ميز فكرهم السياسي هو اعتمادهم على التأويل ا
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يتناول البحث اثر عدم معرفة مرتكب الفعل الضار في المسؤولية المدنية من حيث اساسها واثرها
Books of plans are a type of writing in Islamic history , its a type of work whose authors have strived to serve as a comprehensive historical encyclopedia, and they focused most of their attention on highlighting the various aspects of the history of Egypt. , Especially. urban side. And political, military, scientific, social , economic events.
they authors in this Type were not satisfied with that only, but they mentioned the stages of the development of architecture and what followed until their time
مشكلة البحث:- تواجه المجتمعات العربية في المرحلة الراهنة ,تحديات كبيرة تستهدف الشاب العربي ،والتأثير عليه في الجوانب الاجتماعية والتربوية والثقافية والاقتصادية والأمنية والسياسية ولغض تسليط الأضواء على هذه الجوانب ولاسيما الجانب الاجتماعي،من هنا تبرز مشكلة البحث الحالي في التعرف على توقعات الشباب العربي لمشكلاتهم الاجتماعية في المرحلة الراهنة .
أهمية البحث:-
... Show MorePraise be to God, Lord of the worlds, and prayers and peace be upon His messenger, the mercy of the worlds.
As for after ....
It is clear from the legal texts in the Noble Qur’an and the Sunnah of the Prophet, that Islam is a method that interferes in everything in beliefs, worship, behavior and transactions, and it forbids excess and extremism and mistrust of people and looking at them through a black lens, self-conceit and contempt of others.
In our research, we will try, God willing, to study the phenomenon of religious extremism with its comprehensive dimensions, the position of Islam on it through the verses and hadiths discussed by it, and the diagnosis of the reasons for its emergence and emergence, because if we learn
Prophecy in general, and Muhammadism in particular, can not seem to go away from life, or lag behind it, because it was originally for reform. It can not succeed in achieving this reform. It has grown away from it, and its conditions have not caused it to vary and diversify. These conditions, from its origin to its tranquility, its stillness and its movements, are based on a wise divine workmanship and a strict divine planning that suits the performance of this personality