The goal of the research is to highlight the role of the governance and its characteristics in increasing the tax outcome by implementing the laws, regulations and annual controls issued annually from the general authority for taxation for the financing of the general treasury of the state, Additional development and economic capacity, As the search shares a view of the governance and its characteristics and its ideas from increasing tax output. The analytical transparent approach was used by adopting the practice of practicalities of the general authority for tax For quotations in the senior cabinet section ,the revealing of the ongoing operations was relied on the revenue for each financial year, The tools adopted in the process of analyzing the data and financial statements to adopt annual controls issued by the general authority for taxes, Which expressly retired financial proportions by the commission to put the cost of tax, The research provided a number of important conclusions: Governance is the process of formulating, implementing and implementing laws, regulations and instructions that contribute to the conduct of the daily transactions, As well as an increase in the tax outlet by applying annual controls from the general authority for tax, The research also found a number of recommendations: The need to put scales of special and outgoing laws and the general laws are uniform for example ,the real estate tax law No.162 of 1959 exempted the bureaus of the times and valid on all layers of society by issuing legal legislation as a system to solve problems and achieve the goals from the issuance of these legislation to the various groups of society.
Iraq suffers from lack of water resources supply because the headwaters of the rivers located outside its borders and the influence of upstream countries on the quantities of flowing water, in addition to the increase of pressure on available water as a result of population increase and not adopting the principle of rationalization where misuse and wastage and lack of strategic vision to treat and manage water use in accordance with the economic implications fall. This is reflected fallout on water security and subsequently on national and food security, while the issue of using water resources is development top priority in different countries in the world because of the importance of water effect on the security of indivi
... Show More
The issue of the Circular Economy is not a new issue to several countries, especially the developed ones. Here in Iraq it is considered newly introduced, despite the few attempts to establish projects that concern recycling most of them were doomed to fail, due to two main reasons: the first one is the financial and administrative corruption widespread in all departments of the country, the second one is the priorities of public spending. It is well known that Iraq was subjected to two major attacks, the ISIS entry attack in 2014 to Iraq. ISIS occupied about a third of Iraqi lands which resulted in a collapse in oil prices, as Iraq depends almost entirely on oil revenues in its budget which is the second attack. This made the Iraqi governme
... Show More
(3)
Abstract The success of the system of government in any country needs to have a handle on the amount of power efficiency , capacity , capability and wisdom, Iraq has gone through since its inception through several stages of time, namely: The first stage: which ran from August 23, 1921 until July 14, 1958 and was ruling monarchy (rule of the royal family) and punishing power of political elites both of them and works access to power without taking into consideration the laws and principles of the Constitution, and as a result of the inability of civilian powers and political parties access to power to grant that army officers regulatory and disciplinary specifications as well as possessing arms and overthrow the rule of the minority coup
... Show More
This study analyzes how to make use of the resources in the marshlands of Iraq and how to utilize them, especially after the water returns to these areas and they are revitalized. We take an example of AL- Saheen Marsh and plan an ideal tourist resort there. This example can further expand to include other parts of the marshlands. The resort will utilize the local environment and tourist characteristics as it will have a feel and architectural resemblance to the houses and buildings that are currently built there. In addition the transportation methods will be the same as those used by the locals. Yet the resort will still posses all the facilities required by a modern tourist resort that includes all the services that will make
... Show MoreInvestment in Human is one of the best and most important investments as it is renewed and developed resource over time in comparison with depleted material resources. Human resources is considered the part of the population that could be employed economically to contribute in increasing production energies as it is the support pillar of the society and have great energies that construct the society and raise of nations as well as he is distinguished with characteristics of ambitions to freedom.
Iraq is one of the countries that has large number of population in age of work and production and reduce in age dependent classes (children and old people).This dynamic in population led to step
... Show More
(1)
With the increasing rate of unauthorized access and attacks, security of confidential data is of utmost importance. While Cryptography only encrypts the data, but as the communication takes place in presence of third parties, so the encrypted text can be decrypted and can easily be destroyed. Steganography, on the other hand, hides the confidential data in some cover source such that the existence of the data is also hidden which do not arouse suspicion regarding the communication taking place between two parties. This paper presents to provide the transfer of secret data embedded into master file (cover-image) to obtain new image (stego-image), which is practically indistinguishable from the original image, so that other than the indeed us
... Show MoreThe current research aimed to analyze the importance, correlation and the effect of independent variables represented by marketing variables on the dependent variable represented by local brand, through taking ENIEM as a model for this study, which represents a sensitive sector for the Algerian consumer. The results of the study evinced that the Algerian consumer has a positive image toward the brand ENIEM given marketing variables which has acquired considerable importance to this consumer. Also, the results of this study showed a statistically significant correlation between marketing variables and good perception toward the brand ENIEM, at the same time, the existence of a statistically significant effect for each of these variables o
... Show More Chapter One : the importance of research and the need for it .
He has developed the concept of the curriculum has evolved as other educational concepts . Because the world has become a small village due to modern technology and are used in various aspects of life , and the rapid communication between the world can be accessed easily and conveniently . And that the purpose of education citizens who create social functions which ones to keep the culture , upgrade and repair flaws, and aims to develop the capacity of the individual and the preparations in the footsteps of scientific and technological development .
- The goal of research : The research aims to:
1 . What is the
The research aims present to highlight the importance of creating construction Organizational appropriate to achieve strategic success and reduce many of the negative effects experienced by organizations has been developing his questionnaire especially so was distributed to a sample of workers in the Asia-cellular as sample included (60) responsive 0 and can embody intellectual dilemma following questions (What are the dimensions of the organizational infrastructure, and what are the justifications for carrying out the reform and development cleared the organizational structure to make it more flexible) to contribute to the achievement of the strategic requirements for success of the organization surveyed.
Find recommended a number o