Because the Coronavirus epidemic spread in Iraq, the COVID-19 epidemic of people quarantined due to infection is our application in this work. The numerical simulation methods used in this research are more suitable than other analytical and numerical methods because they solve random systems. Since the Covid-19 epidemic system has random variables coefficients, these methods are used. Suitable numerical simulation methods have been applied to solve the COVID-19 epidemic model in Iraq. The analytical results of the Variation iteration method (VIM) are executed to compare the results. One numerical method which is the Finite difference method (FD) has been used to solve the Coronavirus model and for comparison purposes. The numerical simulat

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

تحتل أدوات السياسة المالية (الإنفاقية والإيرادية) مكانة مهمة بين أدوات السياسات الاقتصادية الأخرى لما تتمتع به من تأثيرات اقتصادية واجتماعية على مجمل النشاط الاقتصادي .

     وفي بحثنا هذا سنركز على الآثار الاجتماعية لأدوات السياسة المالية (الإنفاق العام والإيراد العام) لما للتنمية الاجتماعية من أهمية متزايدة في عالمنا اليوم خاصة فيما يتعلق بمقوماتها غير المادية المتمثلة في خدما

 The tax base is one of the bases of the technical organizing of taxes,   and that a good selection of the tax base effects the outcome of the tax and its fairness, and with the expansion of the tax range results a dangerous phenomenon called tax evasion, which became threaten the economies of countries and this phenomenon prevents the achievement of the state to its economic, political and social objectives which seeks to resolve this phenomenon and identifying all human and material potential and realize the real reasons that lie behind it.   The researcher found that tax authorities are weak in terms of it the technical material and financial abilities, the analysis of data show that then is a significant reve

Acting on the Holy Qur’an by contemplating its meanings, stopping at its commands and prohibitions, and everything in it that guides us to truth and mercy. The Holy Qur’an includes it for various purposes in one verse, and there is no doubt that this is part of the perfection of this great book, and one of the sciences of the fundamentalists is the indication of the context, and it is a great science of high rank, and it is one of the most important things that lead to the correct understanding of the miraculous and decisive book of God Almighty, and one of the best meanings of the Qur’an It was not from the context of the verses, and from here it can be said that the indication of the context is one of the origins of deriving lega

The public budget is on the same time an art and a science .As an accountable science it seeks balance between public income and public expenditure for an accountable year. And as an accountable art it seeks to achieve economic balance by distributing equitable income in order to reach sustainable development .This is the optimal use of all natural and human resources to address scarcity of natural resources facing the increase need of human resources by spending on education, health, environment, housing, agriculture and industry to achieve social justice for the current generation and future generations. Since the first budget in Iraq on 1921 an accounting budget, is balancing the sections and items has been adopted and since the publi

             Hospitals are part of the service organizations and most importantly at the level of individuals because they are tied to the people health and their daily lives , the nursing service is one of the important services provided by hospitals, and nurses are the human resource that offers this service, from this standpoint the idea of  ​​research came to prepare work Scheduling for nurses in a scientific way to improve performance operational for their services and provide efficient service available 24 hours a day, the research use one of the modern and scientific rules of scheduling its “schedule of

This research deals with unusual approach for analyzing the Simple Linear Regression via Linear Programming by Two - phase method, which is known in Operations Research: “O.R.”. The estimation here is found by solving optimization problem when adding artificial variables: Ri. Another method to analyze the Simple Linear Regression is introduced in this research, where the conditional Median of (y) was taken under consideration by minimizing the Sum of Absolute Residuals instead of finding the conditional Mean of (y) which depends on minimizing the Sum of Squared Residuals, that is called: “Median Regression”. Also, an Iterative Reweighted Least Squared based on the Absolute Residuals as weights is performed here as another method to

This research aims to Measurement provide the service from Two perspectives The first perspective Service Provider (doctors) and the second recipient of the service (patients) in Numan General Hospital, and represented the research problem in perceptions of medical staff in the hospital assigned to them responsibility by providing superior services satisfy customers, and how they maintained ready to assist customers and provide services that exceed their perceptions of these services through the use of the developer scale by (Frimpong and Wilson, 2012), includes orientation to provide the service scale four dimensions (Internal cooperative behaviors, service Competence, Service Responsiveness and Enhanced service) and includes do

يھدف البحث الى اجراء تقدير دالة المعولية لتوزيــع ويبل ذي المعلمتين بالطرائـق المعلميــة والمتمثلة بـ (NWLSM,RRXM,RRYM,MOM,MLM (، وكذلك اجراء تقدير لدالة المعولية بالطرائق الالمعلمية والمتمثلة بـ . (EM, PLEM, EKMEM, WEKM, MKMM, WMR, MMO, MMT) وتم استخدام اسلوب المحاكاة لغرض المقارنة باستخدام حجوم عينات مختلفة (20,40,60,80,100) والوصول الى افضل الطرائق في التقدير باالعتماد على المؤشر االحصائي متوسط مربعات الخطا التكاملي (IMSE(، وقد توصل البحث الى