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 research aims to measure  the efficiency of health services Quality  in the province of Karbala, using the Data Envelopment analysis Models in ( 2006). According to these models the degree of efficiency ranging between zero and unity. We estimate Scale efficiency  for two types of orientation direction, which are input and output oriented direction.

  The results showed, according Input-oriented efficiency that the levels of Scale efficiency on average is ( 0.975), in the province of Karbala. While the index of Output-oriented efficiency on average is (o.946).

        Throughput accounting is concerned with a throughput measurement process to determine the efficiency of the company, to know the problems and obstacles it suffers from, to determine their causes and ways to address them.The research problem is represented by the following question: does the application of a throughput accounting lead to maximizing the company's profits? The aim of the research is to demonstrate the importance of throughput accounting, which is one of the tools of management accounting in providing an efficient information system that provides the company’s management with the information it needs to improve its production processes, increase a throughput, and thus maxi

The origin of this technique lies in the analysis of François Kenai (1694-1774), the leader of the School of Naturalists, presented in Tableau Economique. This method was developed by Karl Marx in his analysis of the Departmental Relationships and the nature of these relations in the models of " "He said. The current picture of this type of economic analysis is credited to the Russian economist Vasily Leontif. This analytical model is commonly used in developing economic plans in developing countries (p. 1, p. 86). There are several types of input and output models, such as static model, mobile model, regional models, and so on. However, this research will be confined to the open-ended model, which found areas in practical application.

     This research aims to clarify and define the most important philosophical and rhetorical concepts to which many philosophical and rhetorical issues refer، since they have an effective role in the diversity and difference of intellectual schools، which are indispensable in proving major dogmatic issues، such as the concept of (existence، being، essence، and authenticity). Existence or Essence in contrast to the consideration of the other concept)، because it is one of the complex concepts and common words that carry different connotations among thinkers.

   And from (the rule of judging something is a branch of its perception)، the researchers began to define these concepts، as evidence of the sincerity of perce

Nations witnessed since its existence a state of wills conflict as a result of the intersection and intertwining of interests, through which it sought to achieve its goals and objectives, and this has often led to direct military conflicts and countless wars, and witnessed the entry into global wars in which humanity lost millions of lives and losses .Despite the great changes in the international arena, especially in recent decades, the conflict of wills has not ceased, although some of its features and forms have changed, and it has become more complicated after the withdrawal of this conflict to international organizations and bodies, including the Security Council. It is mandated under the Charter of the United Nations to wor

The logistic regression model is an important statistical model showing the relationship between the binary variable and the explanatory variables.                                                        The large number of explanations that are usually used to illustrate the response led to the emergence of the problem of linear multiplicity between the explanatory variables that make estimating the parameters of the model not accurate.    

The research entitled "the Iraqi Topics in International Arab Press" is an analytical study of two newspapers: Al-Arab and Al-Hayat published in London from September 1-30, 2013.

      The Arab press is one of the cultural monuments Home stretches for culture and media of Arabs outside the Arab Homeland which made them international press targeting public Arab audience's not civil audiences in a particular country and formulating their contents on this basis taking into account intake affairs and issues that have been national or international.

        Because of this international presence of the Arab press, these newspa

It is no secret to anyone that the Koran is a speech to people, and how it is not a speech to humans is a home to them and suitable for their understandings, and the people of rhetoric mean great care has never been before in the division of the Koranic discourse, followed by linguists and science of the Koran. After reading the letter, I followed it in the Holy Quran, taking advantage of what was written by former writers in language and interpretation. Thanks to God, I have done what I wanted. Perhaps one of the most important reasons that led me to write my research and optional for this topic; is related to the Koran. So I started to develop the research plan, and divided it as I saw it, I started to pave the way, and then divided it

The visual stimulus is the effective force in visual attraction that achieves visual and perceptual co-optation and is important in wooing the recipient, and many procedural processes in the design are interpreted on it as the visual stimulus achieves visual comfort and a sense of pleasure and gives (place) the interior space a transformation in its plastic structure as well as arousing attention through The kinetic rhythm and the formal diversity, which increases the possibility of breaking the routine and traditional constraints of design patterns through the coating and encapsulation of the vertical and horizontal levels . Thus, the research problem was launched based on the following question: What are the stimuli of the visual stimu