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

The study aimed to investigate the relationship between empowerment strategies and their impact on the success of enrichment work, it included the dimensions of empowerment strategies (power, knowledge, information, rewards), The dimensions of Job enrichment are (Skill variety, Task identity, Task significance, Autonomy, Feedback). The study was conducted at the headquarters of the Iraqi Oil Ministry in Baghdad and was based on a sample of the leadership of the ministry of managers consisting of 215 people. The data were collected using the questionnaire method based on scientific standards adopted in previous st

Purpose: The research aims to diagnose the current availability of knowledge workers characteristics and the role of these characteristics in knowledge acquision in the city of Sulaimaniya Directorate of Electricity, and to identify the differences between personal and occupational characteristics of a sample of research and its impact on the availability of such properties.

Design/methodology/approach :to achieve the objectives of the research questionnaire was developed especially for it and then distributed to a sample of engineers and technicians working in the Directorate of Electricity city of Sulaimaniya, where the sample of the research (52) respondents.

Findings:  the most important conclusions reached

This research is aimed at identifying the communicative habits and the impact of the content on the communicative process, especially the youth audience, which is one of the most important categories to which the advertisement is directed, as young people face life with passion and aspiration that make then responsive to all the influences used by the media in designing advertisements which use all the techniques and methocls to attract young people, such as relying on drama , artistic tricks, musical phrases and advertising slogans that respond to the desire of young people in entertainment.
The research aims to identify the reflection of television advertising and its impact on the development of the cognitive abilities of universi

The goals of endodontic preparation were to shape and clean the space of the root canal and remove microorganisms, affected dentin and pulp, the apical foramen and the canal curve should be protected from being transported during endodontic canal preparation. The aim of this study was to evaluate the curve straightening of curved root canals and apical transportation after preparation with four rotary systems. Forty mesial roots of the lower 1st molars teeth only the mesiobuccal canals were used, these roots were immersed into cold clear acrylic , the teeth roots divided into four groups according to rotary system used for preparation of the canals (ten roots for each group):. group I: ProTaper Next rotary system, group II: IRaCe Plus rotar

Abstract

The resources-based introduction in the study of business organizations is increasingly dealing in the study of the human capacities and the best ways to develop them and changing the resources of the organization to be essential and competent to face the business challenges. Today’s organizations need crucial practices to face those challenges and the influences of those practices which take into consideration the importance of developing the entrepreneurship inside the organization. Those practices are called “High Performance Work Systems” which is denoted by “HPWS” and defined as the practices of human resources management which help in acquiring func

This Study was conducted to investigate vaginitis in women who live in Baghdad City. Results Revealed that Candida spp. were the causal agent of 38.5% of symptomatic cases the yeasts Candidaalbicans, C.glabrata, C.tropicalis, C.parapsilosis and C.krusei were isolated with the percentage of 38.1, 9.1, 3.9, 2.6, 1.3 respectively also there were 18% of women in control group carrying Candida spp. The direct smear method were not efficient because the percentage of infection was 17.5% comparing with the culture method the sensitivity of direct smear method was 45.5% The percentage of WBC to Epithelial cells was less than one in 76.6% of women.

A land magnetic survey was carried out along regional profile, which is located at the north part of the Iraqi western desert. It starts from al –Qaam City (at north) toward Rutba City (at south) with a total length of 238km. The survey was carried out along the paved road between the two cities, About 113 measuring points were done with inter-station distance of 2 km (for 198 km) and 2 to 5km (for 40km). Two proton magnetometers were used in this survey. One of them is used for base station monitoring, which was fixed as of Salah Aldin field (Akkas). Its readings were used for diurnal corrections. All magnetic measurements were corrected for normal and topographic corrections. The readings were reduced to a certain base level. The resu

structural and electrical of CuIn (Sex Te1-x)2