The Search stressed on the importance of the role of property tax as a tributaries of the state budget that depend on it to cover the side of public expenditures, along with the rest of the other types of taxes through a review of the tax  framework and tax proceeds and stand on the research problem and its effects, according to the following logic  questions : -

1. What is the contribution of property tax in the overall tax revenue?
2. Are there any certain problems in collection of property tax?
   3. What are the factors that lead to a negative impact on the outcome of the property tax?
   4. How do we strengthen the role of the property tax in the overall tax revenue?

   This r

Iraq is considered the origin of civilization first colonies have been cited in its northern parts , when the first attempt in agriculture and animal breeding were began ,and the cave , were taken as houses. That time the first agricultural colony were colonized in Kirkuk and Mussel . There colonies have been developed to be villages which had another activities in addition to the main activity which was agriculture . The distribution without any administrative planning . Lately , the stochastic distribution starting to disappear due to the planning of cities and their to rural surrounding. This study is involved in the analysis of the patterns of the location distribution of the villages , and the form that taken by the village

The research topic was chosen because of the importance of communication in organizations in general and the marketing  process in particular. Without communication, the organization can not live and continue ,The problem of study diagnosis the reduction in sales in the company of plant oils in some its classes and weakness in differentiation and its reputation at market in spit if having good products with standardized features And lack of customer communication channels, also the company does not have any whole view about the concept of marketing communication, Therefore, This sudy aimed ro define to know the type of relationship between the extent of the impact of the integrated marketing

 This paper aims to verify the existence of relationships between product innovation and the reputation of the organization. The study problem is that the State Organization for Marketing of Oil (SOMO) system is inflexible in terms of marketing procedures and needs innovative, unconventional methods in innovating its products and improving performance. The reputation of the organization. The importance of the study lies in that it is an attempt to raise the interest of SOMO in its approach to the research variables in order to enhance its competitive position in the future and improve the marketing business environment, which contributes to enhancing the reputation of the organization by product innovation. The study sample

      This research is based on  interaction of two most important variables to the business organizations in the current era ,  these two variables are (marketing orientation and quality of service),  this research is trying to urge the service organizations to reconsider the mechanisms adopted in the formulation of its plans, It was the application of research in Korek Telecom and Asia Cell Telecom as a sector of service active and important in the business sector in Iraq, the information was obtained through the design of the Likert questionnaire , it was distributed (92) questionnaire , (50) for the company Korek Telecom and (42) of the Asia-Cell and represent research population sample

The study aimed at clarifying the contradictions of the general industrial companies despite the investment allocations and the government investment expenditure on manufacturing activities under the so- called rehabilitation programs. However, this did not contribute to a certain extent in the growth and industrial leap in the direction of developing the activities of the sector Industrial sector in Iraq because of the lack of adoption of a number of basic principles towards the need to take priority of investment in the field of manufacturing and industrial decision-making in the restructuring of industry according to the priorities of investment in light of the international industrial trend, Tosmarah available to the manufact

     Facing industrial companies many pressures and challenges due to rapid changes in the business environment of contemporary, which requires them to do their performance look more inclusive rather than limiting performance evaluation on the financial perspective in spite of its importance, prompting companies to rethink their reality competitive through the adoption of methodologies and new philosophies to manage competitiveness of total quality management, and re-engineering of production processes, and knowledge management,... etc., as This study framework cognitive and practical "to evaluate the performance of a company Diyala General Electric Industries and how to rehabilitate

The industrial production sector has an important role in the national economy of the advanced countries as well as the developing ones to get higher levels for their economy . We in Iraq , just like most of the develpoing countries , our economy still suffers of great shortage in this active sector in spite of the repeated statements about the desire of activating the contribution of this sector in the national economy . The industrial sector in Iraq suffers in general of many problems , especially the public industrial sector (manufacturing) . These problems have been  existed because of the unnatural conditions that Iraq has passed during the previous decades especially in the political and security sides . which reflecte

Glorify and Praise be to God, and prayers and peace be upon the Messenger of God, his family, companions, and those who are loyal to him.

The subject derives its significance from two important sources , the first one lies in  the Sunnah of the Prophet, while the other is the family source , which enrich  this subject with great importance.

As for the objective of the topic, it shows to the reader the prophetic bases  that mitigate and  ease the burden of the husband in a way that secures the marital happiness, so that the Muslim woman takes it as a path  for her in life and a slogan that illuminates the darkness of the path and makes her to overcom

The current research aims to reveal the level of satisfaction of the mentors with the evaluation of their performance according to gender (male - female) and to formulate the predictive equation for the level of performance (dependent variable) from knowing the level of satisfaction with the evaluation (independent variable). (16 paragraphs) contains alternatives to the answer that measures the level of satisfaction (weak, medium, and high) (1,2,3), that is, with a hypothetical average of (32). It consisted of 100 educational counselors consisting of 45 males and 55 females, the results of the research concluded that the level of satisfaction with performance is below the mean when compared with the hypothetical average of the scale of s