This thesis aims to show the effects of the development of the traditional manual system of the tax accounting process to the electronic system by the activation of the tax identification numbers (TINs) mechanism. The impact of this development is facilitating the tax accounting process, tax fraudand thus increasing the tax outcome.To prove the research hypothesis, an electronic system was designed based on income tax report, estimation note of individuals, in additional to using Adobe Dreamweaver application to write PHP, HTML, Javascript, and CSS web languages to implement  the proposed system. The research reached a set of conclusions, the most important of which is; not enough the communication methods between the Genera

     The process of stocks evaluating considered as a one of challenges for the financial analysis, since the evaluating focuses on define the current value for the cash flows which the shareholders expected to have. Due to the importance of this subject, the current research aims to choose Fama & French five factors Model to evaluate the common stocks to define the Model accuracy in Fama& French for 2014. It has been used factors of volume, book value to market value, Profitability and investment, in addition to Beta coefficient which used in capital assets pricing Model as a scale for Fama & French five factors Model. The research sample included 11 banks listed in Iraq stock market which have me

                Inflation is one of the important issues that the economic authorities in all countries of the world care about, where the loss of money for its function is one of the most important and largest inflationary effects that this phenomenon leaves on the economy, and Iraq, like other countries, has had its share of the problem of inflation for a long time due to the circumstances that He went through it, whether it was the wars he fought or the economic blockade that was imposed on him in the nineties of the last century. Economically, the problem of inflation is addressed through the use of fiscal policy tools, including tax increases in order to abso

            The objective of this study is to measure the impact of financial development on economic growth in Iraq over the period (2004-2018) by applying a fully corrected square model (FMOLS) Whereas, a set of variables represented by (credit-to-private ratio of GDP, the ratio of money supply in the broad sense of GDP, percentage of bank deposits from GDP) were chosen as indicators for measuring financial development and GDP to measure economic growth.

Major tests have been carried out, such as the stability test (Unite Root Test), the integration test (Cointegration). Results of the study showed that there

       The study aimed to determine the extent of market knowledge in the companies researched, as if market knowledge is qualified to lead the companies researched to achieve marketing performance , for this purpose, formulated hypotheses of the study in three hypotheses, the first major hypothesis "there is a correlation with significance of market knowledge to improve the marketing performance  , "while the second major hypothesis, "there is a significant moral influence of market knowledge to improve the marketing performance  " these hypotheses targeting to determine the role played by market knowledge in the leadership of companies researched to achieve improvement in marketing perfor

Investing in renewable energies, including biomass, is an important topic in Iraq. Research indicates that there is great potential for renewable energy in Iraq, including biomass, but achieving this great potential requires clear strategies and significant investments. This research sought to determine the amount of biomass energy that can be produced by the residues of eight Iraqi crops: wheat, barley, oats, corn, rice (straw), rice (husk), cotton, and sugar beets. could produce. Calorific value and accessible residue amount were considered to determine the residue's potential for energy. Estimates for 2021 showed that 1,308,516 tons of agricultural residue would be available overall for the eight crops. The two crop

The following list comprises sixty-one species and subspecies of coccine¬llid beetles belonging to twenty-two genera distributed among six tribes in three subfamilies. All the species and subspecies have been recorded for Iraq. The categories have been arranged systematically according to Korschefsky's (1931) catalogue.

Antacids are commonly used drugs which are considered inert and free of pharmacological effect by many patients and physicians. They are weak bases that neutralize the gastric acid and relief pain. These weak bases dissociate to neutralize gastric acid and form neutral salts. The ultimate goal of antacid therapy is to reduce the concentration and a total load of acid in gastric juice to a pH 4 - 5. This in vitro study was promised to study the acid neutralizing capacity (ANC) of six commonly available antacids tablets in the Iraqi market by using back titration method. The highest ANC values were for Rennie (17.131± 0.083 and 16.926± 0.052 mEq) in two different hydrochloric acid (HCl) concentrations 1N and 0.5 N, respectively. The static

Currently regions in the world are much affected with dust storms, rising and suspended dust, as Iraq is suffering of this state as well within an eye-catching manner, whereas the storms leave negative traces on environment and public health and many of the other vital utilities. This research aims to diagnosis of the reasons that resulted in increment of dust storms in Iraq basing on some recorded data and to be analyzed in conformity with the prevalent theories and concepts at the atmospheric science and environmental physics. Generally the study, has illustrated that the climate changes and increase of temperatures averages because of green house effect, that followed by clear changes at thermal wind and jet stream, that caused to ins