The research aims at shedding light on the impact of information technology in reducing tax evasion in the General Authority for Taxation. In order to achieve this, the research relied on the analysis of its variables as a main tool for collecting data and information. The results showed that there is a positive and positive effect of information technology on tax evasion. The impact of information technology on increasing tax revenues and reducing the phenomenon of tax evasion In the performance of the research sample, the research sought to highlight the importance of tax information technology through its data and information to the tax administration for the purpose of completing the process Taxpayers for persons subject to income ta

   The research problem stems from the suffering of organizations from the weakness of their organizing aspect and the weak influence of the leadership on the subordinates and their dispersion. Organizations today are in rapid development and therefore work relations are not dominated by the humanitarian aspect and the first goal has become productivity. The research aims to identify the influence of servant leadership and its dimensions as an independent variable on the effectiveness of work teams as an approved variable and their importance increases when these organizations are service organizations, and how their influence increases when this leadership is the servant leadership and its dimensions in the Health Depa

Tigris River is the lifeline that supplies a great part of Iraq with water from north to south. Throughout its entire length, the river is battered by various types of pollutants such as wastewater effluents from municipal, industrial, agricultural activities, and others. Hence, the water quality assessment of the Tigris River is crucial in ensuring that appropriate and adequate measures are taken to save the river from as much pollution as possible. In this study, six water treatment plants (WTPs) situated on the two-banks of the Tigris within Baghdad City were Al Karkh; Sharq Dijla; Al Wathba; Al Karama; Al Doura, and Al Wahda from northern Baghdad to its south, that selected to determine the removal efficiency of turbidity and

The quality of drinking water is considered among the most urgent issues worldwide nowadays. Ensuring safe water for human consumption remains the highest priority, while challenges also persist in meeting the water quality needs for industrial and agricultural uses. Most of the relevant studies lack accuracy in assessing water quality. Therefore, this study aims to forecast the quality of drinking water along the Tigris River in Iraq following a new approach. A developed forecasting model that utilizes the gravitational search algorithm (GSA) was deployed. The heuristic optimization tool was utilized for the prediction of the water quality index (WQI) in the research area. Out of twelve water stations, 575 samples were gather

The research tackles the nature of relationship between the Orthodox Church and the state in the Russian Federation. At the beginning of the nineties of the last century, the church had been performed a different role in its relationship with the state, and it had an effect over the internal and foreign policies for the Russian Federation. In political history of Russia, the church’s existence became an evident too much in comparing with the previous historical period, starting with the educational and political system, whether through a symbolic participating roles as what happened in the inauguration ceremony to take over responsibility of the head of state or taking actual roles such as influencing on the process of holding elections d

أدى التغير السريع في البيئة الخارجية للمنظمة إلى  ظهور حالة من التنافس الشديد مما زاد تخوف الشركات من فقدان الحصة السوقية والخسارة . مما حدا بالمنظمات إلى الاهتمام بوجود مدير يحمل صفات وخصائص قيادية لما فيه من ميزات في تنظيم الإنتاج  ومقابلة الطلب وتقليل التكاليف وتطوير الأداء للحصول على ميزة تنافسية تحافظ او تزيد من حصتها السوقية وإرباحها .

تسعى الدراسة الى تحديد عدد من الاهداف كان اهمها معرفة الع

    In this survey, there are 14 species belonging to 14 genera, nine families and two orders, collected on Macrofungi from Tikrit city, Salahadin Governorate, North Central of Iraq. The members of Coleoptera were more abundant than flies on Macrofungi.

    The family of Ciidae and Leiodidae (Order, Coleoptera), Mycetophilidae (Order, Diptera), and 6 species are recorded for the first time for insect fauna of Iraq.