The research aims to contribute to the consolidation of scientific knowledge of compliance control and its role in verifying the proper disposal of funds to manage the wheel of the economy towards achieving targeted development and preserving public money, as well as clarifying the role of tax revenues in strengthening the public treasury and achieving social justice. The analytical descriptive approach was adopted in the process of analyzing The quantitative data collected through personal interviews, and the research reached a set of conclusions, the most important of which is the contribution of compliance control according to its three principles. (Transparency, accountability, and inclusiveness) on the availability

The paper presents the results of precise of the calculations of the diffusion of slow electrons in ionospheric gases, such as, (Argon – Hydrogen mixture, pure Nitrogen and Argon – Helium – Nitrogen) in the presence of a uniform electric field and temperature 300 Kelvin. Such calculations lead to the value Townsend's energy coefficient (KT) as a function of E/P (electric field strength/gas pressure), electric field (E), electric drift velocity (Vd), momentum transfer collision frequency ( ), energy exchange collision frequency ( ) and characteristic energy (D/?). The following physical quantities are deduced as function s E/P: mean free path of the electrons at unit pressure, mean energy lost by an electron per collision, mean velocit

Ecosystems provide humans with services that include benefits from food, fresh water, climate regulation, and socio-economic assets. The Mesopotamian marshlands are among the largest wetlands in the Middle East and they provide various benefits. However, ecosystem services of the Marshlands are consistently undervalued in national economic analysis and decision making. This study focusses on the Central Marshes, the first National Park in Iraq, and is the first attempt at valuing a series of ecosystem services from a valuable natural ecosystem in Iraq. We adopted the Toolkit for Ecosystem Services Site-Based Assessment (TESSA) for the determination of biophysical and economic values of services at the site level. Data on key ecosystem se

This research deals with the poetic image of poets of the eighth century poetic, where they embodied the features of the religious life in which they live, and their impact on the Koranic text in the reflection of the image on their poems, where it becomes clear the ability of the poet at that stage to clarify the aesthetic components of the poetic text; Investigations, singled out the first topic: the analogy, and the second metaphorical picture, and the third: the picture.

The study aimed to investigate the effect of using the intructional computer individually or through the cooperative groups on the achievement of the ninth grade students in mathematics compared to the traditional method. The experimental method adapted three groups out of three schools were chosen, two groups of the students where applied the computer method. The comtrol group used the simple random method, and it used the diagnostic test as tool for the study.The result showed that there is a statistically significant difference between the mean scores of the experimental groups and the control group on the post-test for the two experimental groups.

The aim of the study is to examine the challenges of financing small and medium enterprises in Iraq and subsequently to proffer solutions to mitigate problems. These solutions are achieved by focusing on the role of accounting information on the financial projects in for example, hotel construction, and by providing the necessary accounting information for the concerned parties to finance these projects. In order to highlight the challenges associated with the funding of small and medium enterprises and the role of accounting information in reducing those challenges, a questionnaire was prepared. As the government authorities are the ones responsible for the accomplishment of these projects, a questionnaire form was distributed in the proje

The management of the exchange rate of the most important tools of economic policy because of its wide area in achieving stability and economic growth through the provision of stability in the exchange rate of the currency of the country concerned , as well as the impact and influence of money supply and then treat the economic crisis monetary and reduce the risk of currency exchange rate .For the management of the exchange rate in Iraq has passed through several stages , from installation to link to a basket of currencies to float freely , and we are dealing with in this research regard to the achievements of monetary policy , especially after the enjoyment of independence on according to the Iraqi Central Bank Law No. 56 of 2004 and Ma

The tourism activity is one of the pillars on which the economy of any country is based , the importance of the tourism sector is reflected in its potential to become an effective development alternative in many countries, especially Iraq ,this has a direct impact on the national economy as an important source in attracting hard currency and eliminating unemployment. Adding the Iraqi Marshlands to the list of effects makes it contribute to diversification of sources of income and stimulating rest of the economic sectors, the potentials and qualifications possessed by Iraq in the field of tourism and monuments have a significant impact on the state budget if they were exploited optimally. The research aims at identifying the contr

                  In light of the corona pandemic, educational institutions have moved to learning and teaching via the Internet and e-learning ,and this is considered a turning  point in course of higher education in Iraq in particular and education in general, which generated a great challenge for educational institutions to achieve the highest possible levels in practices and processes to reach the highest quality of their outputs from graduate students to the labor market that auditing performance by adopting e-learning standards is one of the effective tools that help the management of educational institutions by providing information on the ex

Context has a significant impact on the interpretation of Qur'anic and literary texts, especially in ancient Arabic poetry since that language is no longer considered as a contemporary understandable language. Hence this research is entitled: (the impact of context on the morphological semantics in the Diwan of Abi Al-Aswad Al-Dau’ali) and the morphological meanings indicated by the morphological formula which lack the combination of other contextual clues. The researcher depended on the analytical approach to show the impact of pairing occurring between the contextual elements on determining the morphological meaning.
The most important findings reached at:
1- Context has a great impact in dispelling the possibilities arising fr