The concept of TQM is based on one of the concepts that combine administrative and innovative methods. The aim of the research is to demonstrate the dimensions of TQM in enhancing the satisfaction of the taxpayers through a survey of a sample of officials in the General Authority for Taxation and 50 officials. In the collection of data and information, and the results were analyzed using the SPSS program to find the most important compounds and factors in he method of analysis.

The research problem was represented by the non-application of the General Authority for Taxation to the entrances and modern practices in the administrative work. The results of some of the complications that accompany the tax accounting process, which af

This study focuses on the writing skill which is a social act .Students need to express
themselves in writing, but students of History and Geography departments are poor in
writing. This study aims at identifying and classifying the errors committed by the
students, and then giving remedies.
Writing can be considered as a channel or as a goal of language learning.
Students learn to write in a foreign language. Writing as a goal basically focuses on
the development of writing skills to fulfill such purposes as note-taking, summarizing,
narrating, reporting and replying required for various real-life situation
(Mechalakelli,2007)
Students at Departments of Geography and History study English as a part of
their

A novel series of mixed-ligand complexes of the type, [ML 1 (L 2 ) 3 ]Cl x [M = Cr(III), Fe(III), Co(II),Ni(II), Cu(II), Cd(II) and Hg(II), n = 2, 3], was synthesized using Schiffbase (HL 1 ) as main ligand, nicotinamide (L 2 ) as secondary ligand, and the corresponding metal ions in 1:3:1 molar ratio. The main ligand, HL 1 was prepared by the interaction of ampicillin drug and 4-chlorobenzophenone. The synthesized mixed ligand complexes were characterized by elemental analysis, UV-Vis, FT-IR, 1 H-NMR, 13 C-NMR and TG/DTG studies. In the mixed-ligand complexes, the Schiffbase ligand, HL 1 showed coordination to the central metal ion in tridentate manner via azomethine nitrogen, β-lactam ring oxygen and deprotonated carboxylic oxy- gen atom

This paper demonstrates an experimental and numerical study aimed at comparing the influence of openings of different configurations on the flexural behavior of reinforced concrete gable roof beams. The experimental program consisted of testing six simply supported gable beams subjected to mid-point concentrated load. The variable which has been investigated in this work was opening's configuration (quadrilateral or circular) with the same upper and lower chords depth. The results indicate improvement in the beams’ flexural behavior when circular openings were used compared with that of quadrilateral openings, represented by an increase in ultimate load capacity and a decrease in deflection at the service limit. Also, there was an

In this research a theoretical study has been carried out on the behavior and strength of simply supported composite beams strengthened by steel cover plate taking into consideration partial interaction of shear connectors and nonlinear behavior of the materials and shear connectors. Following the procedure that already has been adopted by Johnson (1975), the basic differential equations of equilibrium and compatibility were reduced to single differential equation in terms of interface slip between concrete slab and steel beam. Furthermore, in order to consider the nonlinear behavior of steel, concrete and shear connectors, the basic equation was rearranged so that all terms related to materials are isol

The aim of the research is to provide an analytical study to promote financial inclusion in Iraq by clarifying the opportunities and challenges of the economic and demographic situation in Iraq, studying the structure of the financial system and introducing non-bank financial institutions operating in Iraq, and using the descriptive approach. Analytical in the study of the phenomenon of research, the research reached a number of conclusions, the most prominent of which were:

• Iraqi society is a young society.
• The majority of the population is 70 percent. They live almost in urban areas.
• The coverage of bank branch networks is concentrated in only four provinces, leaving other provinces outside financial

Background: The use of electronic apex locators for working length determination eliminates many of the problems associated with the radiographic measurements (interference of anatomical structures, errors in projection such as elongation or shortening, and lack of three-dimensional representation). Its most important advantage over radiography is that it measures the length of the root canal to the apical constriction, not to the radiographic apex. The aim of this study was to assess the accuracy of a new fifth generation apex locator (Joypex 5) in recording the apical constriction and comparing it with a third generation apex locator (Root ZX) in vitro. Materials and method: Twenty four single-rooted sound human premolars, extracted for t

Background: The desire for an attractive appearing fixed orthodontic appliance fueled the use of ceramic brackets and clear accessories. Elastics are one of the most versatile materials available to orthodontists so studying their effect on the esthetic appearance is important. This an in vivo study, conducted to evaluate the effect of exposing stretched clear elastomeric ligatures to the oral environment from four different companies (OrthoTechnology, Morelli, Ortho Organizer, and Ormco). Materials and Methods: A total of 240 elastomeric modules were examined, 60 modules from each brand. Each of the 60 patients enrolled in the study, received 4 elastomeric modules on the 4 lower incisors, one from each brand. The specimens were placed on t

Liver is considered as the first target for the toxic effects of toxins and other xenobiotics, and this can be attributed to its role as a site which receive all absorbed xenobiotics from the gastrointestinal tract and its role as a major site for biotransformation of xenobiotics. The present study was designed to evaluate the possible hepatoprotective effect of benfotiamine against CCl₄-induced hepatotoxicity in rats. The study was conducted on 48 male albino rats; the animals were allocated into 8 groups (6 rats in each group) and treated as follow: 4 groups treated with oral doses of either normal saline, benfotiamine (100 mg/kg), thiamine (100 mg/kg), N-acetylcystein (400 mg/kg) only without induction of hepatic damage. Th