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

The public budget is regarded a main tool for economic and social development. The preparation of the public budget constitute an important stream which enriches the developmental efforts and the definition of its priorities, therefore it is the focus point of many specializations. The public budget has numerous functions. It is a means to precise and to execute the political and economic goals of the executive authority, a mirror of the economic structure which reflects its strength and weakness points, specifies its revenues and others. Since the parliament is the voice of the society which expresses its interests, then, it must monitor the performance of the government so that the participation of the legislative authority in

Spent hydrodesulfurization (Co-Mo/γ-Al2O3) catalyst generally contains valuable metals like molybdenum (Mo), cobalt (Co), aluminium (Al) on a supporting material, such as γ-Al2O3. In the present study, a two stages alkali/acid leaching process was conducted to study leaching of cobalt, molybdenum and aluminium from Co-Mo/γ-Al2O3 catalyst. The acid leaching of spent catalyst, previously treated by alkali solution to remove molybdenum, yielded a solution rich in cobalt and aluminium.

It was in the statement of the impact of moderation in preserving the freedom of individuals, including freedom of personal opinions, freedom of belief and freedom of language. It was dedicated to explaining the negative impact on the future of the nation in opposing moderation, including: dispersal of society, weakening the capabilities of society, and ease of control and occupation

The consequences of divorce after separation have several legal and legal provisions among them is that the wife must wait for a certain period specified by the legislator before marrying another, whether her husband left her after the practice of interning or died until the expiration of the period of counting and compensation for arbitrary divorce and the right of the unmarried to live in the marital home and complete her dowry is gold. But it cannot block the object of material and moral damage, especially if it was fired without shortening them and therefore these rights were decided by the provisions of the absolute and remove the effects on its reputation

 As long as Islamic banks cannot operate in an environment that deals with traditional banking instruments based on the interest rate (bank interest) that is prohibited by Article No. (6) of the Islamic Banking Law No. (43) of 2015 which stipulates that (do not deal in any activity that carries Interest (neither taking nor giving)). Therefore it seeks to provide an alternative strategic solution within the framework of the provisions and rules of Islamic Sharia, on the basis of participating in profit and loss to avoid the method of interest taking and giving, to find investment methods to provide new financial products, such as Islamic certificates of deposit and investment funds according to the method Murabaha, speculation (Mudar

Phonetics has close relevance with Musicology; in this study I decided explaining the interlinkages and harmony between Phonetics and Musicology. Linguists preceded philosophers in an attempt to link Phonetics with Musicology; the 1st serious attempt to link Phonetics with Musicology was done by Ibn Jeny (Dead 392 IC), but the real attempt is found with Farabi through his book under title Al Musiqa Al Kabeer, he defined music and link it with tune and relation between melody and tone, This is the same as pointed out by Ikhwan Al Safa who followed the doctrine of al-Farabi, their attention was with music and link it with phoneme, as they made music independent science, and they created special mathematics rules for it. Melody in music can

Objectives: This study explored knowledge, attitude, and practice of infection control by dental students at College of Dentistry/ University of Baghdad, Iraq. Material and Methods: Three hundred dental students participated in this study. A self administrated questionnaire with 21 close ended questions related to use of personal protective equipments, infection control awareness, vaccination status, percutaneous exposures, and attitude towards treatment of patients with hepatitis B (HBV)/ or human immunodeficiency virus (HIV) was distributed to dental students. Data were analyzed using Statistical Package for Social Sciences (SPSS) version 21. Fisher exact and Chi-square test were used with significance level set to 0.05. Results: The

The research aimed to evaluate the financial performance of the Public Company for the manufacture of medicines and medical supplies / Samarra - Iraq to know the strengths and weaknesses that affect its performance, as well as to compare its performance in the years between (2017-2019), which are characterized by security stability with its performance in previous years (2014 -2016) which is characterized by security instability, to assess the extent of its ability to achieve growth in performance, by answering the main question, what is the evaluation of the performance of the Public Company for the manufacture of medicines and medical supplies / Samarra - Iraq in the light of financial indicators?

Abstract
On 11/1/2008 amounts of snows fell on various sections of Iraq, one of
which is Baghdad. The analysis process of climatic maps proved that the
advance trough of Sudanese depression towards the city is the reason behind
the formation of this weather state supported by could trough in the (500) mb
pressure level. .
The research concluded that the phenomenon of global warming
witnessed by the world recently had a main role in the occurrence of this
phenomenon due to the raise in earth temperature as a result of evaporation
rate increase leading to an increase in water vapor and cloud formation with
high tops and low bases which form sows with high rates accumulating at high
and moderate latitudes le