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

Specialized banks provide their banking activities to their customers at interest rates that are determined according to the approved bank policy, which is almost similar to most or most banks. To satisfy the financial desires of customers and at the same time it is a source of the bank's profits, However, these banks have been introduced to new services that they provide with the funds of the Central Bank initiative launched at the beginning of (2016) to address the economic stagnation that befell the country due to the (financial security) crisis that the country faced in 2014. To put forward initiatives amounting to nearly (15) trillion dinars, which were put forward through private commercial and Islamic banks and specialized

         The purpose and goal of the research revolve around the diagnosis of intellectual capital as the logical indicator to study an effective human resource management practice and its influential role in determining the overall quality management of higher education institutions and scientific research in Baghdad.

       To achieve the purpose of the research, an upgraded standard questionnaire was used to collect data and distribute it to the selected sample in a statistical manner from the study population of (5) institutions affiliated with the Ministry of Higher Education and Scientific Resear

The monogenean Gyrodactylus lavareti Malmberg, 1957 is recorded here in the present study for the first time in Iraq from gills of the common carp Cyprinus carpio. This is the twentieth gyrodactylid species to be recorded from fishes of Iraq. The description and measurements of this parasite as well as its illustration were given.   
 

    This study is considered the first effort of its kind in Iraq and in the Middle East towards studying the Marbled Teal Marmaronetta angustirostris that was carried on in Hor Al-Dalmaj, southern Iraq. The findings of this effort illustrate its importance as it paves the way for further study and observation for the bird and this important wetland itself. This study tackles the all possible aspects of the ecological and biological statuses of Marbled Teal (Threatened –Vulnerable bird species – IUCN Redlist) by means of field surveys and systematic monitoring that were conducted along the four seasons over the years 2013-2014 in one of the ecologically important and prominent and poorly-known wetlands in the

     The process of stocks evaluating considered as a one of challenges for the financial analysis, since the evaluating focuses on define the current value for the cash flows which the shareholders expected to have. Due to the importance of this subject, the current research aims to choose Fama & French five factors Model to evaluate the common stocks to define the Model accuracy in Fama& French for 2014. It has been used factors of volume, book value to market value, Profitability and investment, in addition to Beta coefficient which used in capital assets pricing Model as a scale for Fama & French five factors Model. The research sample included 11 banks listed in Iraq stock market which have me

The present study aims to identify the effectiveness of deductive group patterns in developing the creative thinking of second-intermediate-grade pupils in history discipline. The current null hypothesis has been investigated: There are no statistically significant differences at (0.05) between the scores mean of the experimental group pupils who were taught according to the deductive group pattern and the scores mean of the control group pupils who were taught according to traditional method in creative thinking testing. the study sample was divided into two groups: an experimental group of (30) female students and a control group of (31) female students. The two groups are equalized based on the variables of age, the scores of the firs

The present study investigates the effect of the de-sanding (recycling system) on the bearing capacity of the bored piles. Full-scale models were conducted on two groups of piles, the first group was implemented without using this system, and the second group was implemented using the recycling system. All piles were tested by static load test, considering the time factor for which the piles were implemented. The test results indicated a significant and clear difference in the bearing capacity of the piles when using this system. The use of the recycling system led to a significant increase in the bearing capacity of the piles by 50% or more. Thus it was possible to reduce the pile length by (15 % or more) thus, and implementation costs

In this study, the effect of Nd: YAG laser on the activity of superoxide dismutase (SOD) and alcoholdehydrogenase (ADH) was investigated. The Saccharomyces cells were irradiated using 532nm Q-Switched Nd: YAG laser with (1Hz) frequency. Different fluences 11.3, 22.6 and 33.9mJ/cm2 and different number of pulses 15, 30 and 60 pulse were used. The irradiated cells were incubated in a liquid nutritive medium for 24 hours. After incubation, the cells were harvested and disrupted to extract the intracellular enzymes and their activities were assessed. In comparison with the control, the irradiated cells showed a significant increase in the activity and the specific activity of SOD at energy densities of 11.3 and 22.6mJ/cm2 at 30 and 60 pulses