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Measuring the impact of internal control on tax performance using balanced score card indicators: An applied research in a sample of the branches of the General Tax Authority in Iraq
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This research dealt with the impact of internal control on tax performance using balanced scorecard indicators because of its special importance in improving tax performance and reform. The internal control system is a safety valve for senior management in all organizations, it plays an important role in the regularity and development of work and the fight against corruption To provide reliable and accurate data and information, follow up on compliance with laws, regulations and instructions. The aim of this research is to demonstrate how control affects tax performance and how to adapt internal control components to improve tax performance. In the General Authority for taxes and its branches,. The research resulted in a number of conclusions, most notably the existence of a significant weakness in the risk assessment due to the lack of modern mechanisms and tools to measure, analyze and evaluate risks, in addition to the Authority's reliance on traditional monitoring and follow-up mechanisms in the audit of tax data, as well as the disproportionate number of taxpayers registered in the tax. With the capabilities of the tax authority and its branches

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Publication Date
Fri Mar 30 2001
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Nucleation Kinetics of Ammonium Perchlorate
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Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Engineering
Characteristics of Paper-cement Composite
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This study “discusses the benefit of “addition waste paper as a “new cellulose material “in mortar mixes. A partial addition of waste paper by cement weight was achieved to produce cement composite mortar.  Pulp and paper is the third major industrial dumper of air, soil and water. In recent year, paper and paperboard constitute a greater portion of many countries’ urban solid discarded generation. Beside, it increases characteristic “strength due to existence “of hydrogen links “in the microstructure of “paper. Furthermore, it consume “better thermal protection. The addition percentages “of waste paper used “in this work were (5%, 10%, 15% and 20%) by “mass of cement to measure and evaluat

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Publication Date
Tue Jul 31 2018
Journal Name
العلوم السياسية
Legal regulation of electronic contracting
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The use of legislation related to electronic contracting, through the adoption of the method of enactment of legislation and legislative intervention, and to be careful and cautious in the issuance of legislative texts that do not adversely affect the business activity, which is taking its steps for the first time on the path of electronic commerce in this new world by the new knowledge of the subject theoretically and practically , With the necessary assistance of legal expertise so that legislation does not constitute barriers and obstacles to the development of electronic commerce.

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Publication Date
Wed Dec 30 2009
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Monitoring of Evaporated Cooling Tower
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Thep resent study was conducted for monitoring of the evaporative cooling tower in methanol production plant using digital computer' visuql Basic computer program was used for the monitoring of the performance of the cooling tower. The structure program consists of sub programs and forms to show all the related variabltes such as temperature, flow rate, pressure ...etc, that affect the cooling tower operation and give alarms and important function informition regarding these variables.

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Publication Date
Sat Oct 01 2016
Journal Name
Al–bahith Al–a'alami
Semiotics of Picture and News
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It has become familiar to see alchemy as a methodological approach that combines conscious, diverse, psychological, social, structural, and discrete approaches in the communications technology that Marshall McLuhan found to be able to extend our bodies and senses, The media discourse has a deep and superficial structure produced by the first, with its social, cultural and historical backgrounds, in a context that connects the image with the word, as the "meanings are made" - everywhere, as described by Jonathan ) In fashion, in the arts as a whole, and from its "signs" Our analysis of «meaning», in the media, and communication through advertising, magazines, newspapers, television, and the Internet. Therefore, alchemy is preoccupied wi

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Publication Date
Wed May 01 2019
Journal Name
Journal Of Engineering
Thixotropic Hardening of Fao Clay
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Fao region is characterized by weak soft silty clay to clayey silt thick layer which extends to a depth of about 20 m. The construction of some structures on such soils may needs piles. During the installation of driven piles, the soil geotechnical properties are exposed to significant changes result due to shearing under large shear strains. These changes significantly decrease the shear strength of the virgin soil due to the destruction of soil structure caused by remolding. The degradation of shear strength is usually followed by strength regaining which is called “Thixotropy”. In this study, the thixotropic effect on Fao clay was investigated. Many disturbed and undisturbed soil samples were brought from Fao regi

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Publication Date
Sun Dec 01 2013
Journal Name
Political Sciences Journal
Activities of International Studies Branch
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نشاطات فرع الدراسات الدولية

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Publication Date
Sat Jun 27 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Frictional resistance of aesthetic brackets
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Background: The aim of this study was to evaluate and compare the static frictional forces produced by monocrystalline ceramic (sapphire) bracket and polycrystalline ceramic bracket. Materials and methods: one hindered twenty brackets/segment of archwire combinations were used, each bracket/segment of archwire combination was tested 10 times. The tests were performed in a universal testing Instron machine. The data was submitted to in depended t-test. Results: The independent sample t-tests showed a highly significant difference in the static frictional forces between monocrystalline ceramic (sapphire) bracket and polycrystalline ceramic bracket. Conclusion: According to the biomechanical result gained from the present study, the monocryst

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Publication Date
Sun Dec 31 2000
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Transient Behavior of Straight Fins
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Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Economic Implications of Economic Corruption
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There are  many  economic issues that  concern society at the local and international levels and which constitute  a serious  challenge to the societies  and governments , perhaps  including  the issue of corruption  in all its  forms and manifestations and effects , which  now attract the attention  the issue of human society everywhere .                                                      

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