The research aimed to shed light on the impact of international Accounting Standard No (21) on tax obstacles represented by (tax evasion, double taxation) The financial statements of a group of banks operating in the private sector were relied upon to know the impact of the standard on tax obstacles, as well as knowing the amount of amounts, The researcher relied on the method of financial analysis of that data, which was obtained from the website of the Securities Commission, and conducted personal interviews with a number of university professors, chartered accountants, financial experts, banks, and the General Authority for Taxes to benefit from their

Abstract:

                 The research aims to improve the insurance service through the marketing commission as a tool that enables the insurance companies to achieve a competitive advantage. The researcher, by observing the challenges faced by insurance companies, insurance agents and brokers, raised the main question of the research: Is there an effect of the marketing commission on the competitive advantage of insurance companies? The data was obtained through the financial statements and annual reports of the research sample companies (the National General Insurance Company, the Iraqi General Insurance Company, Al-Hamra Private

The banking sector is a cornerstone of the national economy because of its large role of economic development of a country, which requires the advancement of this vital sector and interest in all the accompanying changes to him in order to survive and grow and continue Accordingly dealt Find reversal (organizational culture, on the quality of banking service ) sought search to achieve a number of cognitive and practical goals by selecting (10), especially among the working banks in Iraq Iraqi banks and the period is the surveyed period (2005-2014) embodied the research problem in the dialectical relationship between the (organizational culture) and its impacts on banking service quality.

Through a set of

حاولنا, في هذا البحث القيام بعمل مراجعة نقدية وتقييم للثلث الأول من الترجمة العربية لرواية بيت الارواح والتي تعد اول عمل روائي ومن الروائع الادبية للكاتبة التشيلية المعاصرة إيزابيل أليندي, تكفلت دار النشر بلازا يانيس بنشر هذا العمل عام (1982) وترجمه الطبيب والسياسي السوري سامي الجندي. وتكفلت دار الجندي للنشر (1998) بنشر ترجمة الرواية.

      قمنا بتحليل مراحل تطور الرواية الروسية في القرن التاسع عشر. وبحثنا في طرائق تصوير الواقع الروسي وما بعد الواقعية. ونحاول الإجابة عن الأسئلة الآتية: لماذا سُمّيَ القرن التاسع عشر بالقرن الذهبي؟ ولماذا في النصف الثاني من القرن التاسع عشر أصبحت الرواية الروسية واجهة للحركة الأدبية في روسيا؟ وتجدر الإشارة إلى أن الرواية الروسية خلال هذه الحقبة وصلت إلى أعماق النفس البشرية بطريقة غير مسبوقة، عن طريق عر

ملخـــص البحــــث

ان الحكمة من تشريع العبادات هي ربط المخلوق بالخالق بصورة دائمة ومستمرة لأجل سعادة هذا المخلوق في الدنيا والاخرة ، فكل عبادة فيها من الغايات والمقاصد التي تحفظ للإنسان فكره وعقله واخلاقه وكرامته وكل ما يملك من حاجات مادية ومعنوية وروحية ، فالعبادات وخاصة اركان الاسلام هي تشريف وتكريم للعباد قبل ان تكون تكليفا ، يسمو الانسان من خلالها فكريا وعقليا وقلبيا

   SMNs like Facebook, YouTube, Twitter, WhatsApp,..etc. are among the most popular sites on the Internet. These sites can provide a powerful means of sharing, organizing, finding information and knowledge. The popularity of these sites provides an opportunity to measure the use them in knowledge sharing, which needs a special scale, but unfortunately, there is no special scale for that. Thus, this study supposes to use SCT as a scale to measure the use of SMNs in electronic knowledge sharing due to it has been used to measure knowledge sharing with its traditional form. This study can help the decision-makers to use these SMNs to share the academics’ knowledge in educational institutes to the communi

The task of an educational institution such as kindergartens need to run by managers possess the knowledge to manage the administration of the importance in the development of kindergarten has been the goal of research to identify knowledge management at Riyadh managers, and achieve the objectives of Search selected sample of directors of kindergartens in the city of Baghdad was (160) director was Akhtarhn simple random way, been building measure for knowledge management and presented to the group of experts and extracted stability in a way re-testing and Alvakronbach and reach search to a discrepancy between managers Riyadh in knowledge management and put the researcher set of recommendations including the establishment of seminars and

The research deals with Environmental Management and how to develop its programs with the use of Knowledge Management, the environmental programs that integrate with processes can add strategic value to business through improving rates of resource utilization , efficiencies , reduce waste, use risk management, cut costs, avoid fines and reduce insurance. All these activities and processes can improve it through knowledge management, the optimal usage for all organizations information , employ it in high value and share it among all organizations members who involves in modify its strategy . Choosing suitable environmental management information system, develop it and modify it with organization processes, can greatly serve the en