This research seeks to try to address one of the important issues in society that prevents the state from achieving its social, economic, political and financial goals, represented by the low tax proceeds, through which it can achieve those goals. What is reflected on the tax proceeds, knowing that the General Tax Authority does not take into account the issue of analyzing the opportunity cost of corporate capital as one of the profit indicators when setting the annual controls, which leads to a decrease in the tax proceeds, and therefore the research objective will be to shed light on the importance of adopting the concept of analysis The opportunity cost by the General Tax Authority to achieve a tax proceeds commensurate with t

The consumption of dried bananas has increased because they contain essential nutrients. In order to preserve bananas for a longer period, a drying process is carried out, which makes them a light snack that does not spoil quickly. On the other hand, machine learning algorithms can be used to predict the sweetness of dried bananas. The article aimed to study the effect of different drying times (6, 8, and 10 hours) using an air dryer on some physical and chemical characteristics of bananas, including CIE-L*a*b, water content, carbohydrates, and sweetness. Also predicting the sweetness of dried bananas based on the CIE-L*a*b ratios using machine learn- ing algorithms RF, SVM, LDA, KNN, and CART. The results showed that increasing the drying

The research aims to determine the role of the training strategy with its dimensions of (strategic analysis, formulation of training strategy, implementation of training strategy, evaluation) in the pioneering performance of the organization with its dimensions of (pre-planning , renewal and modernization, efficiency, effectiveness). Important and modern in pioneering performance and training strategy, and in recognition of the importance of the subject and the expected results of the surveyed banks, an analysis was made of the data obtained through field visits in addition to the questionnaire and interviews ,and the most prominent results that were reached were taking the research sample into consideration all the requirements of the trai

Abstract search seeks to clarify the role and the importance of financial and fiscal policy adopted by the Iraqi Government during the years (2015 – 2018) to meet federal public deficit, as the Iraqi economy to shocks from falling global oil prices and terrorist attack ISIS, so the State budget suffered from a severe lack of income as a result of its reliance on revenues from selling crude oil and in return the high proportion of public expenditures. Especially military to counter these attacks that by studying the results of the implementation of budgets and analysis and statement Causes of disabilities and assessment of these policies and procedures imposed by the International Monetary Fund. the research aims to show how increased g

This research  deals with study and analyze the industrial buyer behavior and identified its objectives by determine the nature of  selection  the members of the purchases committees and determine the role of  the purchases committees to provide requirements of the educational and scientific process and knowledge Impact of the factors  ( environmental  , organizational , social , and individual ) and positions of the purchase in the behavior of the members of the purchases committees and starts the importance of research in it helps university administrations in the correct choice for the members of the purchases committees and gives a picture of professional conduct professional who is supposed to b

              Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two re

Abstract

The aim of the research is to introduce the international standards of the Supreme audit Institutions, as well as the role of these standards in achieving administrative reform and improving the performance of the Supreme audit Institutions and the performance of the economic units under its control.

In order to achieve the objectives of the research, a questionnaire was designed from two main axes that included a number of questions addressed to a number of officials and employees of the Supreme Audit Institutions and its affiliated bodies on the role of applying the international standards of the Supreme Audit Institutions in achieving administrative re