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 examines the opportunity presented by the COVID-19 pandemic for city planners and leaders to learn from the crisis and build resilient cities with long-term societal, economic, and environmental resilience against future disasters. The research focuses on the relationship between urban planning and policies and the extent of their resilience, particularly in response to pandemic-related disasters. The study evaluates the ability of the city of Baghdad to respond to the pandemic and identifies gaps in its resilience. The study uses the scorecard measurement instrument to examine the disaster resilience of cities, with a focus on governance and financial capability, disaster planning and preparedness, and disaster response

Background: Chronic cigarette smoking is one of the major risk factors for coronary artery disease. However, it has additional cardiac adverse effects independent of coronary atherosclerosis. Patient and Methods: After informed consent and perm- ission from the review board of the hospital, 80 healthy subjects who were classified as smokers or non-smokers were included in the study. They were examined by standard echocardiography protocol which was followed by two-dimensional speckle tracking to assess the functions of the right ventricle. Results: The tricuspid annular plane systolic excursion (TAPSE) was significantly reduced in smokers as compared to non-smokers (P < 0.05). The tricuspid flow peak late diastolic velocity (A wave) was sig

In the name of of Allah the Merciful

Introduction:

Praise be to Allah, Lord of the Worlds, and prayers and peace be upon our master Muhammad and his family and companions.

After

I have looked at a part of the jurisprudence of Hajj jurisprudence, which is needed now, especially after it facilitated travel to perform Hajj and Umrah, so the need was an advocate and a list for writing in it, which is beneficial to Hajj, Umrah and the guide.

And this important part is the things that contravene the woman's man in the Hajj and after the search and tracking found that there are ten things that get the violati

Prosthetic is an artificial tool that replaces a member of the human frame that is  absent because of ailment, damage, or distortion. The current research activities in Iraq draw interest to the upper limb discipline because of the growth in the number  of amputees. Thus, it becomes necessary to increase researches in this subject to help in reducing the struggling patients.  This paper describes the design and development of a prosthesis for people able and wear them from persons who have amputation in the hands. This design is composed of a hand with five fingers moving by means of a gearbox ism mechanism. The design of this artificial hand has 5 degrees of freedom. This artificial hand works based on the principle of &n

                The goal of current research to the definition of environmental awareness in the curriculum and its role in sustainable environmental planning, was the research community official regular educational schools (kindergarten, primary, secondary) for the province of Baghdad - Iraq, the sample consisted search of (100) teacher and a teacher, and what research was descriptive analytical, researchers have selected the right tool for the research procedures (closed) questionnaire, distributed to the research sample, has been used by researchers appropriate statistical methods for procedures including: the weighted average extraction unit paragraph,

إن موضوع الشرق الأوسط بشكل عام اتخذ أهمية كبيرة في الكتابات والمؤلفات التي صدرت منذ بداية النصف الأول من عقد التسعينات من القرن المنصرم مع بدايات مشاريع السلام التي أعقبت انهيار الاتحاد السوفيتي وتغير الخارطة السياسية والاقتصادية والايديولوجية للعالم .وعلى الرغم ان المصطلح ليس بجديد الا ان تعابير المصطلح وددلالاته تتغير مع تغير موازين القوى واتجاهات المصالح. إذ انتقل من مصطلح جغرافي الى

The most important topics that constitute the aesthetic and substantive aspect of the theatrical performance represented by the spatial environment of the presentation and the proposed virtual place that contains the technical and artistic elements of the presentation and highlights the strength of influence on it. In light of the above, the researchers divided the topic into four chapters.

The first chapter contained (the methodological framework), which included the research problem with regard to the directing treatments between the directors in establishing or creating theatrical venue, the importance of the research and the aim of the research, and the limits of the research to conclude the chapter by defining the terms.