The tax base is one of the bases of the technical organizing of taxes,   and that a good selection of the tax base effects the outcome of the tax and its fairness, and with the expansion of the tax range results a dangerous phenomenon called tax evasion, which became threaten the economies of countries and this phenomenon prevents the achievement of the state to its economic, political and social objectives which seeks to resolve this phenomenon and identifying all human and material potential and realize the real reasons that lie behind it.   The researcher found that tax authorities are weak in terms of it the technical material and financial abilities, the analysis of data show that then is a significant reve

One of the most important elements of achieving food security is livestock, which is an essential element in the agricultural sector, and is one of the state support sectors. Animal production (sheep) ranked an important position in this sector due to the economic advantages that are available when rearing. Moreover, the success and development of sheep breeding depend on several factors, including financial return and achieving profitability. The study aims to identify the phenomenon size of random slaughter as a problem, which spread in Baghdad and its causes and the factors that influencing its development. As well as, the possibility of applying the idea of a​​mobile slaughterhouse to reduce this phenomen

The basic objective of the research is to study the quality of the water flow service in the Directorate of Karbala sewage and how to improve it after identifying the deviations of the processes and the final product and then providing the possible solutions in addressing the causes of the deviations and the associated quality gaps. A number of quality tools were used and applied to all data Stations with areas and activities related to the drainage of rainwater, as the research community determines the stations of lifting rainwater in the Directorate of the streams of Karbala holy, and the station was chosen Western station to apply the non-random sampling method intended after meeting a number of. It is one of the largest and m

The aim of the research is to present and discuss the subject of the budgeting estimates and how to activate the role of the Federal board of supreme audit in examining these estimates through reference to Articles 6 and 10 of the Federal board of supreme Law, which did not restrict Federal board of supreme in Preventive control on examination process for planning which is prepared from the government units, as the result of a large amount  of government units Provisions and the weakness of estimates in most of its items, which rely on personal assessment and not based on scientific and logical basis of the estimate, which leads to the emergence of a deficit is not true in the general budget and this seems clear in most Iraq

Several toxigenic cyanobacteria produce the cyanotoxin (microcystin). Being a health and environmental hazard, screening of water sources for the presence of microcystin is increasingly becoming a recommended environmental procedure in many countries of the world. This study was conducted to assess the ability of freshwater cyanobacterial species Westiellopsis prolifica to produce microcystins in Iraqi freshwaters via using molecular and immunological tools. The toxigenicity of W. prolifica was compared via laboratory experiments with other dominant bloom-forming cyanobacteria isolated from the Tigris River: Microcystis aeruginosa, Chroococcus turigidus, Nostoc carneum, and Lyngbya sp. signifi

يهدف البحث إلى استقصاء أثر دراسة طالبات كلية العلوم للبنات في جامعة بغداد لمقرر التلوث البيئي في تنمية اتجاهاتهن البيئية، وذلك من خلال التعرّف على النمو في المستوى العام لاتجاهات الطالبات البيئية والكشف عن الفروق الإحصائية في اتجاهاتهن قبل وبعد دراسة المقرر.

وقد تألفت عينة البحث من(50) طالبة من طالبات قسم الفيزياء / الفيزياء الطبية المرحلة الأولى في كلية العلوم للبنات- جامعة بغداد. اعتمدت ا

The research aims to determine the role of the practices of green human resources management in achieving requirements of environmental citizenship in the workplace, the General Company for Vegetable Oils was chosen for the application of field-side of research which represent one of the important industrial companies in Iraq, which suffers from poor Green human resources management applications, which reflected negatively on the development Environmental citizenship among Employees. The questionnaire use as a tool to collect data and information as well as field presence of the researcher, The research sample included (30) managers of departments and Division ,and through using statistical program (SPSS) the data has been analys

Abstract :

       The research aims to diagnose some of the negative phenomena
 ( Counterfiting , Pettifogging , Embezzlement ) that have been detected over the past ( 2010 – 2014 ), a fixed-term part of the national strategy for the fight against corruption launched by the Joint Council for the fight against corruption in Iraq and measuring the application of government control according to the American standard GAO standards and identifying the potential for the application of those standards gap. It has been collecting data and information of special issues of corruption reports and meeting with (42) employees and the use of a checklist has been prepared for thi

This research has come out with that, function-based responsibility accounting system has harmful side – effects preventing it of achieving its controlling objective, that is, goal congruence, which are due to its un integrated measures, its focus on measuring measurable behaviors while neglecting behaviors that are hardly measured, and its dependence on standard operating procedures.

In addition, the system hypotheses and measures are designed to fit previous business environment, not the current environment.

The research has also concluded that the suggestive model, that is, activity-based responsibility accounting is designed to get ride of harmful side – effects of functi