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Rooting Governance and its Legal Nature
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Tax governance is a set of legal means that directs the tax administration to deal in good faith with taxpayers based on transparency, integrity and accountability while ensuring the achievement of tax justice and works to introduce advanced means by which it deals with all stakeholders.

      In this study, we try to explain its rooting and legal nature by shedding light on the position of some international organizations and their internal legislation in the context of public finance.

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Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Physics: Conference Series
Mineralogy of Sand Fraction in Selective Soil Sections in Baghdad City
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Abstract<p>This study has been undertaken to investigate the mineralogical properties and morphological features of sand fraction in some soils of Baghdad / Iraq.The morphological features of sand fractions were studied by Polarized optical microscope. Results have shown that the grains of these minerals from samples of sands have different colors, those from the surface horizons have dark brownish spots, due to staining by organic matter, and have a yellowish– to yellowish brown spots due to accumulation of Iron oxides.Results of light minerals indicated that quartz is dominant due to effect of parent material of these soils. Two types of opaque minerals (black and brown) are found, whereas t</p> ... Show More
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Publication Date
Sat Dec 30 2023
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Strategic Cohesion on Administrative Excellence
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This research aims to test the effect of strategic cohesion with its dimensions (organizational excitement, organizational casting, organizational synergy) as an independent variable on administrative excellence as a dependent variable in the Ministry of Planning, and through surveying several employees (general managers, heads of departments,  and units managers). As a research community, and based on the importance of the research topic in the aforementioned research community. The researchers have adopted the descriptive-analytical using the questionnaire as the main data collection. 155 questionnaires were distributed, yet,114 of them were retrieved and 110 were used for final statistical analysis. The researchers used the relev

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Publication Date
Wed May 17 2023
Journal Name
College Of Islamic Sciences
The meaning of the triple verb more with one letter in Diwan al-Shafi'i
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The Diwan of Imam Al-Shafi’i acquires great importance, as Al-Shafi’i is an authority in the language, and when I saw that no one had preceded me in exploring its depths, I took my tool and turned my face towards it intending to study the triple verb in it. I stop at these verbs and the student pauses for their morphological forms, looking at the significance of the triple verb more with one letter, two letters, and three letters, and I found that they are many, and such research cannot contain them all, so the choice came to choose the triple verb more with one letter, and the significance of the increase in it, as the increase in The building necessitates an increase in the meaning, and from here the study was limited to the triple

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Publication Date
Tue Oct 22 2024
Journal Name
Iraqi Statisticians Journal
Inferential Methods for the Dagum Regression Model
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The Dagum Regression Model, introduced to address limitations in traditional econometric models, provides enhanced flexibility for analyzing data characterized by heavy tails and asymmetry, which is common in income and wealth distributions. This paper develops and applies the Dagum model, demonstrating its advantages over other distributions such as the Log-Normal and Gamma distributions. The model's parameters are estimated using Maximum Likelihood Estimation (MLE) and the Method of Moments (MoM). A simulation study evaluates both methods' performance across various sample sizes, showing that MoM tends to offer more robust and precise estimates, particularly in small samples. These findings provide valuable insights into the ana

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Publication Date
Wed Oct 25 2023
Journal Name
College Of Islamic Sciences
Provisions for a Muslim to be naturalized with the citizenship of non-Muslim countries
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Praise to Allah, Lord of the Worlds. Thank you very much. Blessed. As his face should be majestic and great. His authority, and may peace and blessings be upon our master Muhammad, a perpetual blessing until the Day of Judgment

And upon the God of purity, His righteous companions, and those who follow them in righteousness until the Day of Judgment. But after:-

Anyone who looks into the history of nations, peoples, and the conditions of human beings will see that naturalization as a person’s affiliation to a particular state is something that happened only in recent centuries. In ancient times, a person’s loyalty was to the tribe to which the person belonged, and he was integrated into it and attributed to it, and in

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Publication Date
Sat Nov 01 2025
Journal Name
Iop Conference Series: Earth And Environmental Science
Stability of Al-Adhaim Earth Dam Under Seismic Actions in Iraq
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Abstract<p>The investigation of earth dams under significant earthquake loads, such as catastrophic earthquakes, is a critical subject in dynamic evaluation. Damage mitigation and structural performance during an earthquake are crucial considerations for an earthen dam. However, Iraq and its neighbors have experienced frequent earthquake activity, including the 2017 Halabja Earthquake, which may have damaged some existing earth dams, posing a higher risk of severe earthquake-induced damage than a cyclic shock. Therefore, assessing the dam’s safety is crucial for protecting downstream communities and determining the best strategies to prevent slope stability failure in the face of frequent s</p> ... Show More
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Publication Date
Fri Nov 10 2017
Journal Name
Al–bahith Al–a'alami
The Relation of Results to Objectives of Media Research – an Evaluative: Study of Research of al-Baath al-iilami Journal from 2007 to 2016
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The main idea of this research is that the researcher believes that media research remains useless unless its goals and results are achieved by using the correct scientific tools. The researcher chooses 100 research papers of about 35% of the published ones, 10 of them are excluded because they are outside media. We use a simple and randomized sample including the three departments of media: journalism, television and radio journalism and public relations. The researcher adopts statistical methods such as Fay coefficient, correlation coefficient, Pearson correlation coefficient and straight line equation.
The researcher uses an analytical form followed by analysis of content, them the scale. The results are found in 58 researches, w

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Publication Date
Mon Dec 30 2024
Journal Name
Journal Of The College Of Education For Women
The Translation of National Identity in the Iraqi Official Statements
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Publication Date
Fri Jan 01 2021
Journal Name
International Journal Agricultural And Statistical Sciences
A COMPARISON BETWEEN SOME HIERARCHICAL CLUSTERING TECHNIQUES
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In this paper, some commonly used hierarchical cluster techniques have been compared. A comparison was made between the agglomerative hierarchical clustering technique and the k-means technique, which includes the k-mean technique, the variant K-means technique, and the bisecting K-means, although the hierarchical cluster technique is considered to be one of the best clustering methods. It has a limited usage due to the time complexity. The results, which are calculated based on the analysis of the characteristics of the cluster algorithms and the nature of the data, showed that the bisecting K-means technique is the best compared to the rest of the other methods used.

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Publication Date
Fri Jan 10 2025
Journal Name
Journal Of University Of Anbar For Pure Science (juaps)
Evaluation the Initial Values for Eccentric Anomaly for an Ellipse Orbit: Article Review
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The equation of Kepler is used to solve different problems associated with celestial mechanics and the dynamics of the orbit. It is an exact explanation for the movement of any two bodies in space under the effect of gravity. This equation represents the body in space in terms of polar coordinates; thus, it can also specify the time required for the body to complete its period along the orbit around another body. This paper is a review for previously published papers related to solve Kepler’s equation and eccentric anomaly. It aims to collect and assess changed iterative initial values for eccentric anomaly for forty previous years. Those initial values are tested to select the finest one based on the number of iterations, as well as the

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