The provision of electric power is necessary for the advancement of the country's economy. It is the main engine of the economy and its various activities. It is an indicator of social welfare and it is considered as the basic pillars for achieving sustainable development (economic, social, environmental and institutional) by raising the levels of performance and meeting local needs. The problem of research was the absence of a program to audit the performance of the electricity sector contributes to ensure the application of sustainable development. The research was based on the hypothesis that the preparation of a proposed program to audit the performance of the electricity sector contributes to the achievement of The researchers sough

The current research seek to known the strategic planning for the taxes and its important , and its effect upon the investment , and this research was be in the general board of taxes, and the economical directorate of the ministry of finance , therefore this research started from the problem below: 

• What level of the important and type of the research changeable of the research ( the strategic planning for the taxes and investment) in the research organization ?
• Is there any relation of the join and effect of the changeable of the research (the strategic planning for the taxes and investment)in the research organization ?

Therefore this research depended a hypotheti

      Investment in high education is considered to be most important factors of production which the return an individual and social than economic returns found by searching the growing problem of unemployment, especially among youth graduates, where the unemployment rate in 2010 (50%) of these high rates have led to increased migration of scientific minds graduate recently, "to search for job opportunities outside Iraq for not hiring functions and this is in vain" clear "in the human and financial resources lead to structural imbalances in the Iraqi economy.  When calculating the correlation coefficient between the graduates and the unemployment rate where it reached (0.21) emerged from the results of

This study aimed to evaluate the preparedness and adherence of community pharmacists to the International Pharmaceutical Federation (FIP) Health Advisory COVID-19 guidelines for pharmacists (July 2020) during COVID-19 pandemic. This was a cross-sectional study based on electronic survey using google form, which was distributed from November 19, 2020 to January 1, 2021 using social media platforms. The survey measured 21 pharmacy preventive measures (PM). A multivariate regression analysis was used to identify factors influencing pharmacy implementing of PM. Hand disinfection after serving patients represented the main adopted measure (89.3%). Surprisingly, only 35.4% of participants implemented the proper ways of hand disinfection during fa

Drug consultation is an important part of pharmaceutical care. mobile phone call or text message can serve as an easy, effective, and implementable alternative to improving medication adherence and clinical outcomes by providing the information needed significantly for people with chronic illnesses like diabetes and hypertension particularly during pandemics like COVID-19 pandemic.

Given the importance that the Iraqi banking system in general and Islamic banks in particular, there must be effective supervisory oversight of these banks, as supervisory oversight has an essential and effective role in the development and evaluation of the performance of banks, through the application of legal controls and rules. Banking aimed at making sure that its financial centers are safe, protecting depositors' funds, and achieving both monetary and economic stability. This research studied and evaluates the mechanisms and tools used by the Central Bank of Iraq in the supervision and supervision of these banks. Therefore, the research aimed to measure the type and direction of the relationship between the requirements of supervis

A linear engine generator with a compact double-acting free piston mechanism allows for full integration of the combustion engine and generator, which provides an alternative chemical-to-electrical energy converter with a higher volumetric power density for the electrification of automobiles, trains, and ships. This paper aims to analyse the performance of the integrated engine with alternative permanent magnet linear tubular electrical machine topologies using a coupled dynamic model in Siemens Simcenter software. Two types of alternative generator configurations are compared, namely long translator-short stator and short translator-long stator linear machines. The dynamic models of the linear engine and linear generator, validated

A plastic tubes used as absorber of active flat plate solar collector (FPSC) for heating water were studied numerically and experimentally. The set-up is located in Babylon (republic of Iraq) 43.8⁰ East longitude and 32.3⁰ North latitude with titled of 45⁰ toward the south direction.  The study involved three dimensions mathematical model for flat coil plastic absorber which solved by FLUENT-ANSYS-R.18 program. Experiments were conducted at outdoor conditions for clear days on January and February 2018 with various water volume flow rates namely (500, 750, 1000, 1250, and 1500 Liter per hour LPH) on each month for Reynolds number range of (1 x 10⁴ to 5 x 10⁴) th