This research dealt with the impact of internal control on tax performance using balanced scorecard indicators because of its special importance in improving tax performance and reform. The internal control system is a safety valve for senior management in all organizations, it plays an important role in the regularity and development of work and the fight against corruption To provide reliable and accurate data and information, follow up on compliance with laws, regulations and instructions. The aim of this research is to demonstrate how control affects tax performance and how to adapt internal control components to improve tax performance. In the General Authority for taxes and its branches,. The research resulted in a number of conclu

In this study, low cost biosorbent ̶inactive biomass (IB) granules (dp=0.433mm) taken from drying beds of Al-Rustomia Wastewater Treatment Plant, Baghdad-Iraq were used for investigating the optimum conditions of Pb(II), Cu(II), and Ni(II) biosorption from aqueous solutions. Various physico-chemical parameters such as initial metal ion concentration (50 to 200 mg/l), equilibrium time (0-180 min), pH (2-9), agitation speed (50-200 rpm), particles size (0.433 mm), and adsorbent dosage (0.05-1 g/100 ml) were studied. Six mathematical models describing the biosorption equilibrium and isotherm constants were tested to find the maximum uptake capacities: Langmuir, Freundlich, Redlich–Peterson, Sips, Khan, and Toth models. The best fit to the P

Self-assessment is a process of formative assessment during which teachers reflect on and evaluate the quality of their work, decide the degree to which they reflect explicitly stated goals or criteria, identify strengths and weaknesses in their work, and revise accordingly. The present study is an attempt to find out the SA of Iraqi English language teachers. The sample consists of 100 teachers in Baghdad. An inventory of many domains distributed to the teachers, they are, routines, expectations, language, time, opportunities, physical environment, and interactions. The results show that the EFL teachers practice four domains of SA they are: routines, physical environment, time, and language.

Anabolic androgenic steroids (AAS) are man-made derivatives of the male sex hormone testosterone, originally designed for therapeutic uses to provide higher anabolic potency with lower androgenic effects. Increasing numbers of young athletes are using these agents illicitly to enhance physical fitness, appearance, and performance despite their numerous side effects and worldwide banning.  Today, their use remains one of the main health problems in sports because of their availability and low price.  The present study focuses on investigating the adverse effects of anabolic androgenic steroid abuse on sex hormones, liver and renal function tests, fasting glucose levels and lipid metabolism in Iraqi male recreational bodybuilders

Sustainable development (SD) is an improvement that meets present needs but jeopardizes the ability of new populations to do the same. It is vital to acquaint EFL students with the terminology and idiomatic expressions of this discipline. Nowadays, sustainable development and the environment have been prioritized in every aspect of life. Since culture and the teaching of Foreign language English cannot be separated, the English language becomes the mean of communication in health, economics, education, and politics. Thus, integrating sustainable development goals within language learning and teaching is very important. This descriptive quantitative study aims to investigate the perception of EFL pre-service teachers of sustainable developme

Sustainable development (SD) is an improvement that meets present needs but jeopardizes the ability of new populations to do the same. It is vital to acquaint EFL students with the terminology and idiomatic expressions of this discipline. Nowadays, sustainable development and the environment have been prioritized in every aspect of life. Since culture and the teaching of Foreign language English cannot be separated, the English language becomes the mean of communication in health, economics, education, and politics. Thus, integrating sustainable development goals within language learning and teaching is very important. This descriptive quantitative study aims to investigate the perception of EFL pre-service teachers of sustainable develo

The guava plant, Psidium guajava L., serves as proof of the abundant donations of nature, providing a delicious guava fruit; this plant is rich in groups of medicinal and nutritional benefits. Guava belonging to the Myrtaceae family, many previous studies reported many phytochemical constituents in its leaves that have many pharmacological activities and medicinal properties; this study focuses on the isolation, structural elucidation and calculation concentration of flavonoids, assessment of the cytotoxic activityof hyperin from Psidium guajava leaves newly cultivated in Iraq. The isolation process involved the use of thin-layer chromatography (TLC) and preparative high-performance liquid chromatography (PHPLC) and structural eluci

The high viscosity of heavy oil is a crucial factor that strongly affects its up-stream recovering, down-stream surface transporting and refining processes. Economical methods for recovering the heavy oil and reducing is very important and related to capital and/or operating cost. This research studies the treatment of Iraqi heavy crude oil, which characterize with high viscosity and low API which makes transportation of heavy crude oil a difficult mission, needs for treatment to reduce viscosity for facilitating transportation and processing. Iraqi heavy crude oil was used Sharqi Baghdad, which obtained from Baghdad east oil fields with API 22.2º.Many kinds of additives were used to reduce the viscosity, experiments were performed o

The speech act of refusals has been studied widely either alone or in relation to such areas as apology, requests, promotion, and invitation. The present study aims to investigate the strategies employed by Iraqi females in refusing marriage proposals. It attempts to explore their preferences to respond directly or indirectly in relation to their ages and educational background of the parents. The sample of the study consists of 25 participants; they are learners of English as a foreign language (EFL) at the College of Education for Women/ University of Baghdad. The data are collected by using a discourse completion task (DCT) followed by a follow up interview. The researchers used a Google form shared via emails to get responses from the p