Tikrit Journal of Administrative and Economic Sciences

The research aims at shedding light on the main elements and features of
the public-private partnership mechanism by regulating the relationship of
investment finance and creating the optimal model for investment relations
based on analysis of the options available to finance projects that meetbasic
needs such as infrastructure and others The questionnaire was distributed to
a group of university professors at the Faculty of Management and
Economics at Al-Muthanna University as well as to a group of accountants,
auditors, officials and employees of the cement factory. Al-Muthanna and
Samawa, where 57 questionnaires were distributed and 50 questionnaires
were returned. The study used a set of statistical tools such as arithmetic mean, standard deviation, correlation coefficient, and simple linear
regression equation to determine the effect of independent variables The
variable, and the coefficient of variation and the relative importance of
each paragraph and duplicates according to a measure of the five-year
Eckart .The study has reached a number of conclusions. The most
important of these conclusions is that adventure capital is one of the
effective ways to reform the Iraqi economy by activating the partnership
between the public and private sectors, The funding of projects as well as
supporting the partnership between the public and private sectors is the
presence of specialized financial institutions. Therefore, the study
recommends that the state should provide financing alternatives in order to
reduce the financial burden borne by the federal budget. Therefore,
partnership between the public and private sectors is necessary in reducing
the state priest and the need to allow the private sector to invest adventure
capital in the production process Finance and operation

The research aims to study the possibility of using the Information Management Techno-Strategy approach in achieving the integration between the accounting and management information systems of the business organizations, Thus achieving its strategic objectives, The concept of Information Management Techno-Strategy refers to the possibility to take advantage from the information technology to achieve strategic objectives of the business organizations through strategic planning to get an information techniques and developed and updated it to keep up with the changes that occur in the modern business environment in order to achieve the competitive advantage and sustainable technical advantage.

There are several criteria for measuring performance in organizations, Vary from one organization to another depending on the nature of the work done by each organization and that the final product business, These parameters measure of tax management performance is the tax burden, which represent the amounts collected by tax administration in Iraq and the taxation as one of the agencies responsible for the implementation of tax policy. So the analytical study for the performance evaluation of public authority in Iraq and for 2014-2016 taz by tax burden in the light of the laws in force.