If the sovereignty of the state is reflected in the taxation of its citizens, this sovereignty can not be completed and completed only if it works on its part to collect its debts, whether voluntary or compulsory, and the debt of the debt arises from the will of the individual and the will of the state alone, The existing management of seizure and collection is based on an unequal relationship between the State and the debtor from which the obligation arises. Naturally, this relationship has obligations and rights on both parties. The researcher used a set of studies and previous research, books and other sources related to the subject of research. This was done through the theoretical and practical aspects, which focused on direct and i

The research discusses with organizational spirituality and its implications on the organizational performance in the General Company for Food Industries in Abu Ghraib (Baghdad). The aim of the research was to determine the contribution of organizational spirituality in the organizational performance of the surveyed company. In order to achieve the objectives of the research، two main hypotheses were adopted. Several sub-hypotheses centered on the relationship between organizational spirituality and organizational performance in terms of its dimensions (Meaning work، self-esteem، community affiliation،

A 3D geological model for Mishrif Reservoir in Nasiriyah oil field had been invented "designed" "built". Twenty Five wells namely have been selected lying in Nasiriyah  Governorate in order to build Structural and petrophysical (porosity and water saturation) models represented by a 3D static geological model in three directions .Structural model showed that Nasiriyah oil field represents anticlinal fold its length about 30 km and the width about 10  km, its axis extends toward NW–SE  with structural closure about 65 km . After making zones for Mishrif reservoir, which was divided into 5 zones i.e. (MA zone, UmB 1zone,MmB1 zone ,L.mB1 zone and mB2zone) .Layers were built for each zone depending on petrophysical propertie

Objectives: The study aims to (1) Assess the parents' efficacy for child healthy weight behavior. (2) Identify the difference in parents’ efficacy for child healthy weight behavior between the groups of parent’s gender, family’s socioeconomic status, child’s gender, and child’s birth order, (3) Find out the relationship between parents’ age, child’s age, child’s body mass index, family’s socioeconomic status, the number of children in the family and parents’ efficacy for child healthy weight behavior.
Methodology: A descriptive correlational study is conducted for the period from November 11th, 2018 to March 25th, 2019 to assess the parents' efficacy for child healthy weight behavior. The study was carried-out in (

   In this paper, Mann-Kendall test was used to investigate the existence of possible deterministic and stochastic climatic trends in (Baghdad,Basrah,Mosul,Al-Qaim) stations. The statistical test was applied to annual monthly mean of temperatures for the period (19932009). The values of S-statistic were (62, 44, 52, 64) by comparing these values with the table of null probability values for S we get a probability of (0.002, 0.026, 0.010, 0.002) this result is less than α for the 95% confidence level (α = 0.05) indicating a significant result at this level of confidence. Concluded that an increasing trend in concentration is present at the 95% confidence level and the variance of the S-statistic is calculated and it is com

Dr. Qahtan Al-Madfa’i’s architecture has been characterized by a particular characteristic that may be unique and extreme at the same time, that is the use of the distinctive three-dimensional structural coverings and the exploitation of structural construction to give an extra aesthetic touch to the composition of the building, to achieve the application of his universal ideas, which he strongly believed and defended.

      In the period of the marked urban decline that the country undergoes now, which urges us toward making a comparison between the beginning of the modern Iraqi architecture and its ascending path up to its peak and the periods of its decline until it reached a very

The current study aimed to identify the difficulties faced by the student in mathematics and possible proposals to address these difficulties. The study used a descriptive method also used the questionnaire to collect data and information were applied to a sample of (163) male and female teachers. The results of the study found that the degree of difficulties in learning mathematics for the fifth and sixth grades is high for some paragraphs and intermediate for other paragraphs, included the student's field. The results also revealed that there were no statistically significant differences at the level of significance (α = 0.05) between the responses of the members of the study sample from male and female teachers to the degree of diffi

Two derivatives of Iimidazolidin 4-one (IMID4) and Oxazolidin 5-one (OXAZ5), were investigated as corrosion inhibitors of corrosion carbon steel in sea water by employing the theoretical and experimental methods. The results revealed that they inhibit the corrosion process and their %IE followed the order: IMID4 (89.093%) > OXAZ5 (80.179%). The %IE obtained via theoretical and experimental methods were in a good agreement with each other. The thermodynamic parameters obtained by potentiometric polarization measurements have supported a physical adsorption mechanism which followed Langmuir adsorption isotherm. Quantum mechanical method of Density Functional Theory (DFT) of B3LYP with a level of 6-311++G (2d, 2p) were used to calculate