Investment drives the wheel of the development of different developed and developing countries. Sudan is a model for a developing country facing a lot of difficulties in the field of both local and foreign investment. The present study was focused on the problem of poor diversification and efficiency of both local and foreign investment in Sudan. Also, it clarified the important role of administrative supervision to strengthen the efficiency of investment, taking the experience of the Sudan as a model. The researchers used the well-known descriptive and analytical tools (questionnaire, interview, observation) to complete this study. A well designed questionnaire was used. It included all questions that could cover all aspects of

The aim of this research is to use robust technique by trimming, as the analysis of maximum likelihood (ML) often fails in the case of outliers in the studied phenomenon. Where the (MLE) will lose its advantages because of the bad influence caused by the Outliers. In order to address this problem, new statistical methods have been developed so as not to be affected by the outliers. These methods have robustness or resistance. Therefore, maximum trimmed likelihood: (MTL) is a good alternative to achieve more results. Acceptability and analogies, but weights can be used to increase the efficiency of the resulting capacities and to increase the strength of the estimate using the maximum weighted trimmed likelihood (MWTL). In order to perform t

This dissertation explores the role of Iraqi E-press in crystallizing the orientations or directions of the public towards the local political issues like (demonstrations, parliamentarian elections, provincial elections, the public budget and its consequences, Iraq’s relations with neighboring countries, Iraqi HOR and its sessions, and the relation of the federal government with KRG). The dissertation’s main problem revolves around a central inquiry: what is the role of the Iraqi E-press in crystalizing the direction of the Iraqi public towards the local political issues?
The dissertation included a number of assumptions; the first assumes the relation of demographic variants (gender, age, social status, education, working status

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 research aims at conducting a follow-up evaluation of a number of strategic projects implemented by the Directorate of Public Municipalities, one of the Ministry of Construction, Housing and Municipalities and Public Works. The sample included (35) varied strategic projects implemented in most Iraqi governorates. Buildings, municipal buildings, minarets, massacres, multi-story parking, paving and rehabilitation of streets and residential neighborhoods. The difference between the actual and planned times and costs of these projects was then measured and analyzed. These projects were used as a tool for collecting data and information. The questionnaire included four axes, each representing one of the parties to the project, whi

The concept of TQM is based on one of the concepts that combine administrative and innovative methods. The aim of the research is to demonstrate the dimensions of TQM in enhancing the satisfaction of the taxpayers through a survey of a sample of officials in the General Authority for Taxation and 50 officials. In the collection of data and information, and the results were analyzed using the SPSS program to find the most important compounds and factors in he method of analysis.

The research problem was represented by the non-application of the General Authority for Taxation to the entrances and modern practices in the administrative work. The results of some of the complications that accompany the tax accounting process, which af

this research aims at a number of objectives including Developing the tax examination process and raise its efficiency without relying on comprehensive examination method using some statistical methods in the tax examination and Discussing the most important concepts related to the statistical methods used in the tax examination and showing its importance and how they are applied. the research represents an applied study in the General Commission of taxes. In order to achieve its objectives the research has used in the theoretical side the descriptive approach (analytical), and in the practical side Some statistical methods applied to the sample of the final accounts for the contracting company (limited) and the pharmaceutical industry (

The purpose of this study is discuss the effect of Corporate Governance in the Tax Planning, has been made in a sample of Iraqi Industrial contribution Companies listed in Iraqi Stock Exchange Market (ISE) , for the period from 2008 to 2012.The study used the" Experimental Research Approach" . Also used the (Modified Jones Model, 1995) in order to measure the corporate governance, to measure the extent of the practice of corporate governance in the samples companies. While it use to measure tax planning, the model that used by studies and researches of tax that adopted in discussions of tax reform, by analyzing the financial statements of companies  to reach  a measurement  for  the two variables of the study.  T

This paper studies the investment project evaluation under the condition of uncertainty. Evaluation of investment project under risk and uncertainty is possible to be carried out through application of various methods and techniques. The best known methods are : Risk-adjusted discount rate , certainty equivalent method , Sensitivity analysis and Simulation method The objective of this study is using the sensitivity analysis in evaluation Glass Bottles project  in Anbar province under the condition of risk and uncertainty.

After applying sensitivity analysis we found that the glass bottles project  sensitive to the following factors (cash flow, the cost of investment, and the pro

The added value of internal audit greatly contributes to adding value to the institution, but most departments of economic units in Iraq neglected the role of internal audit and the added value that can be achieved by those institutions, since the term added value of internal audit is a relatively vague term from the premise that what cannot be measured is difficult Determine it, and perhaps descriptive standards for it is the extent of compliance with international auditing standards (IIA).

The research aims to study the procedures and results of auditing to verify that they have given an added value to the audit with a positive impact, develop its aspects and research, identify deficiencies for the audi