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

Copper nanoparticles (CuNPs) were prepared with different diameters by sonoelectrodeposition technique using Electrodeposition process coupled with high-power ultrasound horn (Sonoelectrodeposition). The particle diameter of the CuNPs was adjusted by varying CuSO4 solution acidity (pH) and current density. The morphology and structure of the CuNPs were examined by X-ray diffraction (XRD) and Scanning Electron Microscopy (SEM). It was found that the size of the produced copper nanoparticles ranged between 22 to 77 nm, where the diameter of CuNPs increases with reduction the solution acidity from 0.5 to 1.5 pH and increasing the current density of the deposition from 100 to 400 nm. Finally the produced CuNPs were pressed to fabricate disc

This research aims at studying and analyzing the creative research thinking of the educational staffs in private universities and colleges, and also the role of incentives, in its materialistic and moral sides in the development of such thinking and the pack of restraints which cause decline in interest level of the scientificresearch, and its weak role in the development of universities in Iraq, despite the interest of the Ministry of Higher Education and Scientific Research in Iraq in scientific research as part ofits academic and humanitarian targets.Based on study and analysis, and the using if some of statistical methods such as the Alpha Chronobaghcoefficient and the (T. Test)(F. Test),the research reached a number of conclusions.

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The printing designer's creative thinking is a deliberate  mental process based on specific skills that stimulate the motivation of  the student to learn and call for  new information for the investigation and research to discover the problems and attitudes and through reformulating the experience in new patterns depending on the active imagination and the flexible scientific thinking through providing the largest number possible  of various unfamiliar  printing design models, and testing their suitability and then readjusting the results with the availability of  suitable educational, learning and academic atmosphere.

The designer's creative thinking depends on main skills. Fluency skill is to put t