The Financial authority is considered as one of  the most of benefited parts from financial statements  which depends on it in process of accounting  in taxes as basis to determine The Tax Base , but no confidence from financial authority part in objectivity of income financial information in them for many of limited companies led to no dependence on them to specify taxation contain & dependence on yearly regulations that issued them. To enhance the confidence of financial authority to these lists must meet its requirements, because the menus Fulfill the requirements of the financial authority increases the confidence in these statements and therefore reliable in determining the tax base. So this research aims to speci

Discussed the research variables are important, privatization options and strategic analysis of the external environment, and that the purpose of the research is the trade-off between privatization options and choose the most appropriate alternative in proportion to the external environment, the research aims to determine the privatization the most appropriate option for companies and public contracting, showing the importance of the study provide the privatization of public companies as a strategy can all its way public sector organizations from the transfer of work practices or private sector organizations and mechanisms to it as contributing to improving the level of skills Develop the current and future level of performance,

In this work, the effect of anodizing duration on the morphology and photoelectrochemical properties of TiO2 nanotubes arrays (NTAs) has been investigated The samples were characterized by X-ray diffraction (XRD) and energy dispersive X-ray (EDX) to characterize their crystalline structure and compositional. Surface morphological and their dimensional variation was examined by field emission scanning electron microscopy (FESEM). The anodizing duration played a significant role in the formation of TiO2 nanotubes arrays. Moreover, the photoelectrochemical properties (PEC) were studied through photocurrent measurements. Optimum anodizing duration of 60 min at 40 V exhibited maximum photocurrent of 0.03 mA cm-2 under illumination of hal

This study aims to derive a sustainable human development index for the Arab countries by using the principal components analysis, which can help in reducing the number of data in the case of multiple variables.  This can be relied upon in the interpretation and tracking sustainable human development in the Arab countries in the view of the multiplicity of sustainable human development indicators and its huge data, beside the heterogeneity of countries in a range of characteristics associated with indicators of sustainable human development such as area, population, and economic activity. The study attempted to use the available data to the selected Arab countries for the recent years. This study concluded that a single inde

Pseudomonas aeruginosa, a ubiquitous environmental organism, is a difficult-to-treat opportunistic pathogen due to its broad-spectrum antibiotic resistance and its ability to form biofilms. In this study, we investigate the link between resistance to a clinically important antibiotic, imipenem, and biofilm formation. First, we observed that the laboratory strain P. aeruginosa PAO1 carrying a mutation in the oprD gene, which confers resistance to imipenem, showed a modest reduction in biofilm formation.We also observed an inverse relationship between imipenem resistance and biofilm formation for imipenem-resistant strains selected in vitro, as well as for clinical isolates.We identified two clinical isolates of P. aeruginosa from the sputum

Abstract:
The prose poem of the 1990s is considered one of the important
contributions of the Iraqi poetic scene. The poem found a position in the Iraqi
poetry because of the favor of a group of youth poets who lefty clear traces.
Their linguistic techniques often violate the domain o9f language, significance
and image.
The poems of those youth poets moved the verse towards reality to
drink from its abundant springs in order to stand on a rigid ground. Their
linguistic traces are characterized by paradox and astonishment that are used
by the poet to construct his poem.

The paradox was considered an ideal means for constructing a
poem by some of them. The poem moved towards definitions and these
de

Issam al-Din al-Asfrani's footnote
On the interpretation of the oval
Imam
Issam al-Din Ibrahim Arbashah al-Asfrani
(Th 159 e)
  Surah Al-Baqarah (verse 55-911)

There is a need to make serious efforts For Iraqi universities to be in the ranks of advanced universities in the world. This requires attracting teaching talents and providing an incubating environment for them. Therefore, the objective of the research was to explore the influence of (the environment, the development of talents) on sustainable competitive advantages. The research followed the descriptive approach and used the quantitative analysis method. Almaqaal university is the field of study. The study sample size (of 76 people), from almaaqal university teachers, and the sample comprised the available staff specialized in the field of Teaching and research. The questionnaire was utilised as a data collection tool and (spss) program w