The tax system, like any other system, as a set of elements and parts that complement each other and are interrelated and interact to achieve specific goals, and is a natural  reflection of the economic, social and political conditions prevailing in society, and therefore the objectives of tax policy formulated in line with the objectives of economic policy in general, which means that any change in economic policy clearly affects fiscal policy measures and fiscal policy in particular.

The problem of searching for the impact of foreign direct investment in the Iraqi tax system was focused on the study  the of foreign direct investment and therole played in developing and improving the economic reality and its implicatio

Abstract
        The research has discussed the public relations as dependent variable of its branch dimensions( confidence , commitment, control and satisfaction ) and the governmental service quality as independent variable of its branch dimensions (response, dependency, emphasis, tangibility and sympathy), and the research problem has represented by weakness of service quality presented to the customers dealing with company, which is observed via  field co-existence of the researcher, where he observe that the quality presented in the company services, are inappropriate with the customers expectations level, also there is weakness of attention and recognition by the

The international financial accounting and reporting standards IFRS/IAS represent the set of rules and foundations that the economic entity must follow in the measurement, presentation, and disclosure of the elements of the financial statements, the implementation of adopting the international financial reporting standards contributes to improving the qualitative characteristics of accounting information, so the current research aims to explain the role of adopting the International Accounting Standard (IAS) in improving the qualitative characteristics as well as analyzing the impact of the adoption of IAS.1 in improving the qualitative characteristics of accounting information within the financi

     The goal of this paper is to show the kinematic characteristics of gaseous stellar dynamics using scaling coefficient relationships (such as Tully-Fisher) in different spiral galaxies. We selected a sample of types of spiral morphology  (116 early, 150 intermediate, and 146 late) from previous literature work, and used statistical software (statistic-win-program) to find out the associations of multiple factors under investigation, such as the main kinematic properties of the gaseous-stellar (mass, luminosity, rotational speed, and baryons) in different types of spiral galaxies. We concluded that there is a robust positive connection between Log Vrot.max.) and Log Mstar(B-V), as well as between Log Vrot.max. and Log Mbar (

For more than seven decades, the Palestinian-Israeli conflict has not ended, and every one claims his right to the land, waters, airspace and wealth of Palestine. This conflict was reflected in the political, military, social and cultural aspects, and the cinema had a prominent role in conveying messages to the world about this conflict. On the geopolitical dimensions and their impact on the cinematic image in the films of the Palestinian cause), the researchers divided the research into four frameworks that came as follows: (methodological framework) and included the research problem, its importance, research objectives, research limits and sealing the chapter by defining the terms. And (theoretical framework): it was divided into two s

Scientific research on the environment of the Iraqi marshes, its beauty and its characteristics is considered one of the most important functions of Iraqi universities and scientific institutions, because of its great historical impact related to the identity of Iraq and the Iraqis and the basis of science and science, through which the first letter and the first human civilizations were established and in the same importance technical research is among the most important functions of departments Institutes and colleges of the arts, research centers and museums inside and outside Iraq. Also, research centers specialized in the natural environment of Iraq, including the marshes. Therefore, it is hoped that this research will develop the a

Artificial neural networks usage, as a developed technique, increased in many fields such as Auditing business. Contemporary auditor should cope with the challenges of the technology evolution in the business environment by using computerized techniques such as Artificial neural networks, This research is the first work made in the field of modern techniques of the artificial neural networks in the field of auditing; it is made by using thesample of neural networks as a sample of the artificial multi-layer Back Propagation neural networks in the field of detecting fundamental mistakes of the financial statements when making auditing. The research objectives at offering a methodology for the application of theartificial neural networks wi

This study aims to find out the effectiveness of instructional scaffolding strategy in the development of academic achievement and critical thinking of female second grade secondary mathematics students. Semi-experimental and relational descriptive method was used. The sample of the study consisted of (50) students divided into an experimental group and a control group. The experimental group was taught using scaffolding strategy whereas the control group was taught using traditional method. Pre- and Post-tests were used to achieve the objective of the study. The results of the study revealed that there are statistically significant differences in the mean scores of the experimental and control groups in the posttest for both the academi

Surge pressure is supplemental pressure because of the movement of the pipes downward and the swab pressure is the pressure reduction as a result of the drill string's upward movement. Bottom hole pressure is reduced because of swabbing influence. An Investigation showed that the surge pressure has great importance for the circulation loss problem produced by unstable processes in the management pressure drilling (MPD) actions. Through Trip Margin there is an increase in the hydrostatic pressure of mud that compensates for the reduction of bottom pressure due to stop pumping and/or swabbing effect while pulling the pipe out of the hole. This overview shows suggested mathematical/numerical models for simulating surge pressure problems ins