This thesis aims to show the effects of the development of the traditional manual system of the tax accounting process to the electronic system by the activation of the tax identification numbers (TINs) mechanism. The impact of this development is facilitating the tax accounting process, tax fraudand thus increasing the tax outcome.To prove the research hypothesis, an electronic system was designed based on income tax report, estimation note of individuals, in additional to using Adobe Dreamweaver application to write PHP, HTML, Javascript, and CSS web languages to implement  the proposed system. The research reached a set of conclusions, the most important of which is; not enough the communication methods between the Genera

This study aims to show the level of organizational fairness at Hawija Technical Institute ,from the point view of the faculty ,and the degree of their performance, and the nature of the relationship between organizational fairness and their performance.                                                        

 The researchers accomplish and develop a questionnaire on Likert a three - dimensional scale to de applied on a samp

The research aims to know the traits or characteristics of woman in terms of her external
appearance, motives for her behavior, feelings, mood and ability.
It, moreover, seeks woman’s relationship with others as it is presented by the Iraqi
satirical television show “ State of Melon “.
The researcher adopted for that survey approach using the method of content analysis
to study the research sample represented by “ State of Melon “ show which was
exposed through the screen of a group of channels:
“Hona Baghdad Satellite Channel, then Asia Satellite Channel, Dijla Satellite Channel,
and UTV Satellite Channel.”For this, the researcher used Margaret Gallagher’s Model to analyze the image of
woman in

The present study is carried out to identify the algae in the groundwater of the three areas of Tikrit city, including (the center of Tikrit , the region of AL-Jazira , Awainat village) by nine wells, a depths ranged between 9 meter at well 8 and 110 meter at wells 3 and 5 . And examined the environmental characteristics of physical, chemical and biological factors during the study period from September 2009 to June 2010. It is obtained that wells in the study area is lower alkalinity, average it ranged (6.448-7.418). It was noted that the values of the dissolved oxygen are few and almost non-existent in some cases it ranged between (6.5-6.3)mg/l , analysis of biological oxygen demand refers to wells water (clean- very clean) average

Aims: The present study aims at assessing mothers’ knowledge of breastfeeding in Kirkuk governorate,
besides determining the relationship between mothers’ knowledge and some of their demographic
attributes.
Methodolgy: A descriptive study was used the assessment approach and applied on mothers in Kirkuk
governorate from January 15th 2011 to July 25th
, 2011. Non-probability sampling a convenience sample of
(72) mothers, attending pediatric general hospital in Kirkuk governorate for following up the health status
of their children, was selected for the purpose of the study. A questionnaire was developed for the
purpose of the study. It was comprised of two parts; the first part includes the mothers' demographic

This study aims to reveal the role of one of the artificial intelligence (AI) techniques, “ChatGPT,” in improving the educational process by following it as a teaching method for the subject of automatic analysis for students of the Chemistry Department and the subject of computer security for students of the Computer Science Department, from the fourth stage at the College of Education for Pure Science (Ibn Al-Haitham), and its impact on their computational thinking to have a good educational environment. The experimental approach was used, and the research samples were chosen intentionally by the research community. Research tools were prepared, which included a scale for CT that included 12 items and the achievement test in b

Objective(s): To measure the level of job satisfaction and job performance of nurses and to find out
the association between participants' socio-demographic characteristic of nurse and their job
satisfaction and job performance.
Methodology: A descriptive analytic study design was carried out to measure the nurses' level of job
satisfaction and job performance in Al-Suwaira general hospital and to find out the association between
nurses and their socio-demographic characteristic. The study was started from March 5th, 2017 to
September 31th, 2017. The sample was Non - probability (purposive) sample of (100) nurses were
selected according to the study that are actual working in nursing department in Al-Suwaira General<

This research aims to study the influence of organizational power on the achievement of entrepreneurship for business organizations. It is an analytical study of the views of a sample of managers in the Iraqi Ministry of Education. The research highlights the contribution that can be made from the knowledge of the theory of business organizations in achieving organizational success. The organizational power of the organization contributes to achieving entrepreneurship in the business environment and achieving a competitive position in the work environment. The research dealt with two variables: the first is the independent variable, the organizational power in its dimensions (Expend Power, Structural Power, Prestige Power). And t