Receipt date: 12/28/2020 accepted date: 20/1/2021 Publication date: 12/31/2021

 This work is licensed under a Creative Commons Attribution 4.0 International License.

Russia has emerged as a rising and influential power in the international arena, especially with Vladimir Putin's assumption of power and his desire for the rise of Russia and the end of the "unipolarism" represented by the hegemony of the United States of

The survey showed sample opinions of officials in the general company for vegetable oils industry, and the statement of the order of the effect of these dimensions depending on the degree of importance, the questionnaire was used as a key tool in collecting data and information of the sample consisted of 30 officials, arithmetic mean, standard deviation, percentages, Spearman correlation coefficient and the global statistical analysis as a statistical methods that based on statistical program (SPSS), The researcher came to several conclusions, most important that there is high agreement by the respondents of the importance of the dimensions of building a mental picture of the company and to attract the consumer's attention, Also research

The importance of research is to be considered by highlighting the tax policy in Iraq which extended for successive measurement of the amount of tax receipts for respective periods, the research problem represents security, economic and political issues that Iraq suffered which were very difficult since Nineties of the last century until now that led to a lake of clarity in tax policy trends, volatility in it and finally reflected on the tax revenues increase or decrease. One of the main recommendations of the research is: (The necessity to develop a deliberate strategy for tax policy in Iraq which should take into account financial, economic, and social goals in appropriate way).

It is generally accepted that there are two spectrophotometric techniques for quantifying ceftazidime (CFT) in bulk medications and pharmaceutical formulations.  The methods  are described as simple, sensitive, selective, accurate and efficient techniques. The first method used an alkaline medium to convert ceftazidime to its diazonium salt, which is then combined with the 1-Naphthol (1-NPT) and 2-Naphthol (2-NPT) reagents. The azo dye that was produced brown  and red in color with absorption intensities of ƛmax 585 and 545nm respectively. Beer's law was followed in terms of concentration ranging from  (3-40) µg .ml^-1 For (CFT-1-NPT) and (CFT-2-NPT), the detection limits were 1.0096 and 0.8017 µg.ml^-1, respec

Keys for 22 species representing ten genera Thripidae collection carried out during 1999-2001 in different localities in the middle of Iraq. Of them four species are described as new to science, Frankliniella megacephala sp. nov; Retithrips bagdadensis sp. nov; Chirothrips imperatus sp. nov; Taeniothrips tigridis sp. nov; Another thirteen species are recorded for the first time in Iraq; Thrips meridionalis (Pri.); Microcephalothrips abdominils (Crawford); Scolothrips pallidus (Beach); Scritothrips mangiferae Pri.; Frankliniella tritici Bagnall; Frankliniella schultzie Trybom; Frankliniella unicolor Morgan; Retithrips aegypticus Mar

This growing interest of the international scientific specialized commissions is due to the role that the audit committee can play, as one of companies’ governance tools, to increase the accuracy and transparency of the financial information disclosed by the companies, through its oversight role on the process of preparing financial reports, its supervision on the internal audit function within the companies, and supporting its independency, as well as coordinating the efforts between the internal control unites and the external auditor represented by the (Board of Supreme Audit) to clear the observations and irregularities in order to reduce the fraud cases.

This research was built on an applied sample of audit committee works

This research paper attempts to explore problems facing the teaching of written expression among first-year female university students. The focal point behind conducting this research is to show the importance that writing is taking as a skill in learning the language. To achieve this goal, the researcher prepared a questionnaire consisting of 20 items. The sample, whose size is 60 participants, was selected randomly from the department of Arabic, College of Education for Women, University of Baghdad. Through the use of a set of statistical means including weighting means and percentage, the findings revealed that the students face many difficulties in learning writing. The researcher suggested some recommendations, mainly improving the

One of the most important elements of achieving food security is livestock, which is an essential element in the agricultural sector, and is one of the state support sectors. Animal production (sheep) ranked an important position in this sector due to the economic advantages that are available when rearing. Moreover, the success and development of sheep breeding depend on several factors, including financial return and achieving profitability. The study aims to identify the phenomenon size of random slaughter as a problem, which spread in Baghdad and its causes and the factors that influencing its development. As well as, the possibility of applying the idea of a​​mobile slaughterhouse to reduce this phenomen

Reflect the sustainable development of the interaction of three key elements are the economic component and the social component and the environmental component while focusing economic component to achieve economic growth and focuses social element to achieve social justice in the distribution of income and achieve prosperity, the environmental component related fields and including emphasizes the protection of the environment and to ensure the continuation and sustainability of resources physical, biological and form in which it believes the interaction required for development process real and effective and sustainable, and is considered the province of Kurdistan Iraq of important areas where the movement of developmental mount