Occupy public investment spending, a great deal of attention since the thirties of the last century, to play important role in economic and social development process and therefore most of the countries are trying different degree of economic development to the completion of the largest amount of public investment, especially in infrastructure, which is one of the pillars essential to economic development, and in order to maximize utilization of the completion of public investment should focus on achieving efficiency in completion.
    The current reality of public projects in Iraq, indicating the absence of several key characteristics that must be provided if these proje

The Search stressed on the importance of the role of property tax as a tributaries of the state budget that depend on it to cover the side of public expenditures, along with the rest of the other types of taxes through a review of the tax  framework and tax proceeds and stand on the research problem and its effects, according to the following logic  questions : -

1. What is the contribution of property tax in the overall tax revenue?
2. Are there any certain problems in collection of property tax?
   3. What are the factors that lead to a negative impact on the outcome of the property tax?
   4. How do we strengthen the role of the property tax in the overall tax revenue?

   This r

One of the most significant environmental issues facing the planet today is air pollution. Due to development in industry and population density, air pollution has lately gotten worse. Like many developing nations, Iraq suffers from air pollution, particularly in its urban areas with heavy industry. Our research was carried out in Baghdad's Al-Nahrawan neighbourhood. Recently, ground surveys and remote sensing were used to study the monitoring of air pollution. In order to extract different gaseous and particle data, Earth Data source, Google Earth Engine (GEE), and Geographic Information Systems (GIS) software were all employed. The findings demonstrated that there is a significant positive connection between data collected by ground-ba

The added value of internal audit greatly contributes to adding value to the institution, but most departments of economic units in Iraq neglected the role of internal audit and the added value that can be achieved by those institutions, since the term added value of internal audit is a relatively vague term from the premise that what cannot be measured is difficult Determine it, and perhaps descriptive standards for it is the extent of compliance with international auditing standards (IIA).

The research aims to study the procedures and results of auditing to verify that they have given an added value to the audit with a positive impact, develop its aspects and research, identify deficiencies for the audi

There has been a growing interest in the use of chaotic techniques for enabling secure communication in recent years. This need has been motivated by the emergence of a number of wireless services which require the channel to provide very low bit error rates (BER) along with information security. This paper investigates the feasibility of using chaotic communications over Multiple-Input Multiple-Output (MIMO) channels by combining chaos modulation with a suitable Space Time Block Code (STBC). It is well known that the use of Chaotic Modulation techniques can enhance communication security. However, the performance of systems using Chaos modulation has been observed to be inferior in BER performance as compared to conventional communication

The growing interest in the use of chaotic techniques for enabling secure communication in recent years has been motivated by the emergence of a number of wireless services which require the service provider to provide low bit error rates (BER) along with information security. This paper investigates the feasibility of using chaotic communications over Multiple-Input-Multiple-Output (MIMO) channels. While the use of Chaotic maps can enhance security, it is seen that the overall BER performance gets degraded when compared to conventional communication schemes. In order to overcome this limitation, we have proposed the use of a combination of Chaotic modulation and Alamouti Space Time Block Code. The performance of Chaos Shift Keying (CSK) wi

Considerable amounts of domestic and industrial wastewater that should be treated before reuse are discharged into the environment annually. Electrocoagulation is an electrochemical technology in which electrical current is conducted through electrodes, it is mainly used to remove several types of wastewater pollutants, such as dyes, toxic materials, oil content, chemical oxygen demand, and salinity, individually or in combination with other processes. Electrocoagulation technology used in hybrid systems along with other technologies for wastewater treatment are reviewed in this work, and the articles reviewed herein were published from 2018 to 2021. Electrocoagulation is widely employed in integrated systems with other electrochemical tech

This research aims to solve a problem in the field of accounting and financial knowledge in the world today, that is, the problem of creative accounting. Especially after the global financial crisis and the collapse of many large companies in the world, people find that they use creative accounting methods to distinguish them from reality, showing the results of their activities and their financial status. This research discusses the concept of creative accounting, the most important methods used in financial statements and its relationship with external auditing, and procedures to limit accounting creativity. This study uses descriptive analysis methods after confirming its theoretical aspects in practice. Using the statistical

Schiff bases were prepared prepared Baaan NMR to some elements of which have contributed to the results of different methods in diagnosis prove structural formulas of compounds prepared