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 conclu

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The government spending in Iraq and witnessed the changes and developments, especially after 2003, which outweighed consumer spending at the expense of capital expenditure and increased support and diversity of trends towards improving pension conditions for member

The research studies the sculptural formation in the third millennium: styles and trends, by taking the most important results of sculpture in the third millennium. The problem of the research is to search for the new sculptural formation in what it constitutes of social and human importance, and what are the important factors in forming the   contemporary sculptural structure, and what is the mechanism of showing and producing the new formation. The research requires the study of the most important thing that the (sculptural formation in the third millennium styles and trends) represents. The importance of research depends on the importance of the sculptural formation after the twentieth century and the importance that the for

   Increasingly, public organizations in the federal state are required to work together, as well as to work with others to achieve their objectives. In Iraq there are two levels of organizations, including federal and local, and these organizations have been forced to work for many years in an environment in which the responsibility for service delivery is shared between policy makers and service providers, and between local governments and the federal government. It is sometimes difficult to manage the relationship between these organizations (federal and local) and do not always provide the best possible outcome of this relationship. This paper reviews how to manage the relationship between local administrations and

الاستثمار الاجنبي المباشر في العراق ودوره في تحقيق التنمية الاقتصادية

This paper addresses the nature of Spatial Data Infrastructure (SDI), considered as one of the most important concepts to ensure effective functioning in a modern society. It comprises a set of continually developing methods and procedures providing the geospatial base supporting a country’s governmental, environmental, economic, and social activities. In general, the SDI framework consists of the integration of various elements including standards, policies, networks, data, and end users and application areas. The transformation of previously paper-based map data into a digital format, the emergence of GIS, and the Internet and a host of online applications (e.g., environmental impact analysis, navigation, applications of VGI dat

Mauddud Formation (Albian stage-the Early Cretaceous) is an important oil reservoir in Ratawi field of southern Iraq. Four wells, R T-2, R T-3, R T-6, and R T-7, located 70 km northwest of Basra, were selected to study microfacies properties and petrophysical associations with the probability of oil production. Seventy-seven core samples are collected, and thin sections for petrographic analysis. The self-potential, Gamma-ray, resistivity, and porosity logs are used to determine the top and bottom of the Mauddud Formation. Water saturation of the invaded and uninvaded zones, shale volume, and porosity were calculated. The study area results showed that the quantity of shale is less than 15% for most of the wells, and the dominant po