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

Abstract Diabetic nephropathy (DN) is a prevalent chronic microvascular diabetic complication. As inflammation plays a vital role in the development and progress of DN the macrophages migration inhibitory factor (MIF), a proinflammatory multifunctional cytokine approved to play a critical function in inflammatory responses in various pathologic situations like DN. This study aimed To assess serum levels of MIF in a sample of Iraqi diabetic patients with nephropathy supporting its validity as a marker for predicting nephropathy in T2DM patients. In addition, to evaluate the nephroprotective effect of angiotensin-converting enzyme (ACE) inhibitors in terms of their influence on MIF levels. This is a case-control study involving ninety

هناك صورتان ینعقد بهما العقد (التعاقد بین حاضرین، والتعاقد بین غائبین)، وتظهر الحاجة لتحدید وقت انعقاد العقد، وبشكل أكبر، في التعاقد بین غائبین، باعتبار أن هناك فترة زمنیة تفصل بین إعلان القبول والعلم به. ویظهر من النظریات الأربعة المعروفة لدى الفقه القانوني والمحددة لزمان انعقاد العقد( نظریة اعلان القبول ، نظریة تصدیر القبول ، نظریة وصول القبول ، نظریة العلم بالقبول ) أنه من الصعب تغلیب نظریة على اخرى، إذا م

A non-zero submodule N of M is called essential if N L for each non-zero submodule L of M. And a non-zero submodule K of M is called semi-essential if K P for each non-zero prime submodule P of M. In this paper we investigate a class of submodules that lies between essential submodules and semi-essential submodules, we call these class of submodules weak essential submodules.

Let  be a module over a commutative ring  with identity. Before studying the concept of the Strongly Pseudo Nearly Semi-2-Absorbing submodule, we need to mention the ideal  and the basics that you need to study the  concept of the Strongly Pseudo Nearly Semi-2-Absorbing submodule. Also, we introduce several characteristics of the Strongly Pseudo Nearly Semi-2-Absorbing submodule in classes of multiplication modules and other types of modules. We also had no luck because the ideal  is not a Strongly Pseudo Nearly Semi-2-Absorbing ideal. Also, it is noted that  is the Strongly Pseudo Nearly Semi-2-Absorbing ideal under several conditions, which is this faithful module, projective module, Z-regular module and content module and non-si

        Educational services in Iraq face many problems that have reduced the efficiency of the educational process, as a result of the difficult conditions experienced by educational services in Iraq. This led to the accumulation of these problems and their exacerbation significantly over the years, as there was no fundamental solution to these problems. The study proposes a planning method for managing the educational system in Iraq, especially for the primary and secondary levels, where these negative phenomena are very prominent, especially the deficit in school buildings and the phenomenon of overcrowding in classrooms.      &am