The service system has become a necessity of life in modern cities to be the most basic necessities of modern humans, they constitute a major base, which is based on the sustainability of life in the city and a standard measured through the degree of well-being and progress of civilized peoples and their interaction with the surrounding environment, making the services sector as a need not be an option, whenever the cities widened in population and space whenever provision of services and upgrading the quality and quantity more pressing, which made the subject of the services takes the biggest area of the trends and thinking of urban planners and those who in charge of drawing the cities policies. Consideri

ABSTRACT

        The research aim is to determine the relation between governmental consumption expenditure (GCE) & GDP in Iraq for the period 1981-2006.

The research has determined the scale of optimization for (GCE) & try to know the extent productivity of this expenditure and using the long run &short run model to test .The results clarify the following

1-The marginal productivity for the (GCE) is positive so it is productive.

2-The (GCE) in Iraq is too high because the marginal productivity for the expenditure less than 1.

3- The (GCE) percentage to GNP is

The rapid developmemt of information technology and its use in all fields has a bositive influence on all fields , and financial markets have a share of this development through the use of an electronic trading system to settle transactions and enhance transparency and disclosure in all activities of these markets and stimulate their performance .

It is worth nothing that these revolutions remove the necessity for nonstop connection with persons through the internet or phone networks , novel knowledge decreases the charges of structure original transaction system and reducing the fences of new participants entry .

The development in transportations expertise allows for quicker or

Abstract                                                                                                                       &nbsp

The research aims to highlight the role of accounting disclosure in raising the quality of tax settling accounts so as to enhance confidence between taxpayers (corporates) and tax authority, standing over companies commitment to take care of  their financial statements which are  prepared to the appropriate accounting disclosure of tax authority. It has been noticed that a good disclosure about the results of the activity leads to the acceptance of the tax authority to the results which are stated by the financial statements and the tax is linked on its bases.   The researcher depends on the deductive approach which based on Arabic and foreign references, books, researches, previous  studies,  scientific &nb

The research aims to know (the effect of the pdeode strategy) in acquiring historical concepts among the fourth-grade literary female students in the history module. To achieve the goal of this research, the following null hypothesis was formulated. There is no statistically significant difference at the level of (0.05) between the average scores of the experimental group students, who study history according to the PDEODE strategy, and the average scores of the control group students who study the same module in the traditional way of the historical concepts acquisition test.The researcher chose the experimental method for the current research and adopted the experimental design of partial control with a post-test, which depends on the

Abstract:

               The tax is one of the elements of the general revenues of the state and contributes to covering its expenses. Taxes are imposed in most countries of the world. The tax proceeds depend on a set of factors that contribute either positively or negatively to the tax share by increasing or decreasing it. Therefore, the research aims to demonstrate the role of the tax examiner's procedures in achieving the validity of the taxable base and its reflection on the tax proceeds, as well as reviewing the tax examiner's procedures related to the tax return process. Examination and tax audit of the financial statements, as well as presenting the financial statements to an independent and i

Abstract This research adopted a novel mixed-method approach combining quantitative analysis and geospatial statistics with artificial intelligence (AI) techniques to evaluate U5MR in the Middle Euphrates provinces of Iraq in 2022. We investigated spatial patterns, socioeconomic determinants and health system factors related to child mortality, Using data from the Iraqi Ministry of Health in 2022. We uncovered significant disparities across the regions, where the highest death rate in Al Diwaniyah province was 33.1 per 1000 and dropped to 16.6 per 1000 live births in al-Muthanna province. An exhaustive statistical analysis brought to the fore the main factors that accounted for such a variation, that is to say population density in rural a

Limestones have considerable commercial importance because they are used as building stones and are widely used for flooring and interior and exterior facings. On the other hand, the reserve calculation reveals the economic effectiveness of the investigation. This study aims to calculate the reserve of the middle Miocene limestone for engineering purposes. The limestone beds of the Nfayil Formation in Central Iraq have been studied over 15 outcrop sections. The Nfayil bed has an average thickness of about 1.64 m, while the overburden has an average of about 0.93 m. The average bulk density of limestone is 2.1 gm/cm3 . Kriging and triangulation method has been adopted and used in the calculation and assessment of reserve. The industrial laye