The researcher  tried to show the importance of obligation with the rules of professional conduct set by the Association of Accountants and Auditors of Iraqis when expressing an opinion the financial statements submitted tax administration and enhance the confidence of these lists, and adopted in the tax settling accounts process and its impact on tax revenues, and touched a researcher at the theoretical side of the search to the problem of research and of my Is there a trace of non- not to obligation by the rules of professional conduct in Iraq affect the tax revenue with the rules of professional conduct in tax revenue for companies research sample, the research aims to study the rules of professional conduct set by the Associatio

The responsibility of the Central Bank through the implementation of its monetary policy to maintain the integrity and stability of the financial system and the economic system, because any shock, whether internal or external, may endanger the financial system and instability, so the research sheds light on the effectiveness of monetary policy in maintaining financial stability, The most important conclusion is that there is an increase in capital, which gives banks the possibility to face the risks to which they are exposed, as well as a rise in the total bad debts, which weakens its financial position, which constitutes a decline in the financial stability of these banks.

This work was conducted to study the ability of locally prepared Zeolite NaY for the reduction of sulfur compounds from Iraqi natural gas by a continuous mode adsorption unit. Zeolite Y was hydrothermally synthesized using abundant kaolin clay as aluminum precursor. Characterization was made using chemical analysis, XRD and BET surface area. Results of the adsorption experiments showed that zeolite Y is an active adsorbent for removal H2S from natural gas and other gas streams. The effect of temperature was found inversely related to the removal efficiency. Increasing bed height was found to increase the removal efficiency at constant flow rate of natural gas. The adsorption capacity was evaluated and its maximum uptake was 5.345 mg H2S/g z

The study aimed to identify the degree of academic leaders practices at the University of Northern Border for creative leadership, which attribute to different variables (nature of work, employer, gender, years of experience in administrative work at the university). To achieve the goal of the study, the researcher used the descriptive approach survey. Therefore, the researcher used a questionnaire as a study tool, which consisted of (40) items that included dimensions (sensitivity to problems, initiative, originality, flexibility). The study sample consisted of (240) participants included (agents of colleges, and supporting deanships, and their employees) during the second semester of the academic year 1439/1440 AH. The results showed t

This paper attempts to shed light on the most influential factors in the importance of religious buildings were destroyed because of the recent war due to the control of terrorist gangs of ISIS over the city of Mosul, and to prioritize their reconstruction and their role in reviving the historical center of Mosul.

The research’s problem emerged in the lack of knowledge about the identifying the most influential factors in the importance of religious buildings and utilizing them to prioritize their reconstruction. This study aims to analyze the factors influencing the importance of religious buildings using the Expert Choice software through the Analytic Hierarchy Process (AHP) to reach an analysis of their weights and propose p

Oil industry played a major role in delineating the course and type o development in both imported and exported Arabic countries alike where its revenues has perform an essential role in forming programs and plans of development on both national and international level in addition to anticipation of future consuming.

Iraq, as an oil producer country with a revenues –based economy depends on oil in building its economy totally including its infrastructure having a the greatest conformed reservoir which make the government budget depends largely on oil revenues where its strategic importance lies in funding all aspects of expenders as it is considered the prime source of foreign currency.  The chall

The current study aims at identifying the impact of using learning acceleration model on the achievement of mathematics for third intermediategrade students. Forachieving this, the researchers chose the School (Al-Kholood Secondary School for Girls) affiliated to the General Directorate of Babylon Education / Hashemite Education Department for the academic year (2021/2021), The sample reached to (70) female students from the third intermediate grade, with (35) female students for each of the two research groups. The two researchers prepared an achievement test consisting of (25) objective items of multiple choice type, The psychometric properties of the test were confirmed, and after the completion of the experiment, the achievement test wa

Background: Metabolic syndrome (MetS) is a collection of connected cardiovascular risk factors that characterizes the complicated illness. The waist circumference cutoff point fluctuation has so far defined Mets. Objective: This study aimed to determine the cutoff point for WC in healthy Iraqi adults. Methods: This cross-sectional survey establishes the standard value for WC among 300 healthy university students in Wasit city, Iraq. They are aged between 18-25 years. The receiver operator characteristic (ROC) curve was used WC to predict the presence of two or more risk factors for MetS, as defined by IDF. Results: The cutoff level yielding maximum sensitivity and specificity for predicting the presence of multiple risk factors was