This research discussed and analyzed the formulation of a strategy to manage tax compliance risks, as an applied research in the General commission for Taxes. The questionnaire was used as a research tool to identify the factors that stimulate or retard the research sample from being compliant. The K-means clustering method was also used to enable the classification of the research sample's views into four behaviors, some of these views pose tax-compliance risks. The research concluded that risk management is a continuous process and that all departments of the General commission for Taxes are responsible for its implementation to enable them to deal with the behavior of the taxpayer towards tax compliance. And it recommended

Comprehensive automobile insurance is considered as an important branches in the portfolio of National Insurance Company in Iraq .Due to the continous accidents the company is endeavouring to   this market.

    The company faces several obstacles and limitations in marketing the policies of this portfolio due to certain factors and influences beyond the control of the company and others internal mainly connected with the reduction of the marketing programmes of the company .

    The target of this study is  to focus the light  upon the interal factors which can be gorerned by the company,confronted and solved.

                 In this paper, we proved coincidence points theorems for two pairs mappings which are defined on nonempty subset   in metric spaces by using condition (1.1). As application, we established a unique common fixed points theorems for these mappings by using the concept weakly compatible (R-weakly commuting) between these mappings.

In order to a chive the aim of the research the researcher chose the (Nebras kindergarten) to be the search sample .the member of the sampleFrom(males and fameless)and the researcher chose the class of(butterfly) as experimental group to do the pantomime consist of(15)males and fameless, and put(singles, senses ,double senses and communal senses)in the binging of the experiment the researcher applied the measurement of(AL Kaswany and other)as(pre_ test)which prepare to measure, the movement skills for kindergarten, the measurement have the validity and reliability to knowledge the difference between the two experiment. The experiment continue from(20/1/201to 20/2/2014)in the end of experiment the researcher applied the measurement of(AL

The study aims at identifying the morphological and psycho-socio-economic qualities wished to be in a life partner among a sample of Palestinian youth. The total sample was (231) and consisted of  (83) male and (148) female students. Each student presented a detailed report on the qualities he/she wished to be in life partner. The study used the descriptive approach and content analysis method. The validity and stability of the analysis were calculated. The results showed eight qualities in both groups: physical, psychological, emotional, social, intellectual, familial, economic and academic. Female students were found to have more variations than male students in terms of the qualities preferable in the life partner. Male students

The subject of dumping is considering today one of the subjects in which form an obstruction arise in front of the cycle of growth for some countries , such as the study of dumping is capturing a large attention by the competent because either a big  role and effect in growing the economies of nations then the subject of dumping became a field turn around its sides many measures and laws … and may be done resorting to by many states of the world to anti-dumping as approach of determent weapon delimit  the impact of dumping and gives the national agriculture sector the opportunity for rising and growing so this section of international economics is capturing a special importance and represent in same time an important

ABSTRACT                                                                                            

The study aims to identify the level of health services provided in private suites to government hospitals from the perspective of the recipi

من اهداف بعض التجارب هي معرفة تاثير التسلسلات المختلفة لبعض الادوية او التغذية او تجارب التعلم. وفي بعض الاحيان قد تكون الوحدات التجريبية نادرة لهذا نقوم باستخدام الوحدات التجريبية على نحو متكرر. او بسبب الميزانية المحدودة فان صاحب التجربة يخضع كل وحدة تجريبية لاختبارات عديدة ويطلق على هذا النوع من التجارب التي يتم فيها استخدام الوحدات التجريبية (الاشخاص) Subject على نحو متكرر

Wastewater treatment plants operators prefer to make adjustments because they are more cost effective, to use the existing tank instead of building new ones. In this case an imported materials would be  used as bio-loads to increase biomass and thus maintain efficiency as the next organic loading increases.In the present study, a local substance "pumice stone" was used as a biological carrier in the aeration tank, and the experiments were carried out in five stages: without biological carriers, filling ratio of 4%,10%,20%, and25% with pumice stone, the maximum organic loading at each stage (1.1884, 1.2144, 1.9432, 2.7768, 3.3141)g BOD /l.d respectively.Other experiments were carried out to determine the best filling ratio, the SS remova

هدف البحث التعرف على الذكاء الروحي لدى عينة من طلبة جامعة بغداد فضلا عن التعرف على الفروق بين الطلبة في الذكاء الروحي وفق متغير النوع ( الذكور- الإناث) ، ومتغير التخصص الدراسي ( علمي – إنساني) ومتغير المرحلة الدراسية ( المرحلة الأولى-المرحلة الرابعة) تألفت عينة البحث من (300) طالباً وطالبة ، وتم تطبيق - مقياس الذكاء الروحي وهو ( من إعداد الباحثة) ، وقد اسفرت نتائج البحث عن:--إن طلبة جامعة بغداد( عينة البحث) تمتعوا بمست