The research dealt with the effect of the tax examiner's efficiency in detecting tax evasion, as the research problem dealt with tax evasion, especially in Iraq, for many reasons and factors, including those related to tax administration represented in administrative corruption and the complexity of procedures in the tax accounting process and failure to achieve justice in the tax treatment, including the taxpayer himself, as he tries to evade for reasons Related to the level of tax awareness, loss of confidence in the tax administration, and reasons related to the state's inability to manage the services file well and its ability to achieve the set goals, This reflected negatively on the emergence of some of the consequences of

The current research dealt with a vital subject contributing In success Iraqi Industrial Companies general and Iraqi Cement state company A market knowledge, It is one of the most important industrial companies that Which serve to fill the local market need Of cement without resorting to import, The problem of research was limited understanding of the importance of the role played market knowledge of the tendencies and desires of competitors, This in turn affects the company's ability to achieve competitive advantages,The research aims to know the extent of adoption Iraqi Cement state company Concept  market knowledge And employment achieving Competitive advantage By removing them (Cost, and quality, and del

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

    Rainfall in the mid-latitudes is highly related to the synoptic pattern at the upper-levels, this study focuses on the relationship between 500 hPa geopotential height patterns and the cyclone at the surface. Synoptic studies that there is a correlation between cyclone at the surface and deepening of the trough at the upper in the mid-latitudes. The results show that when the upper trough is situated over the eastern Mediterranean, this will enhance the advection of warm and moist air from the tropical region, which will cause baroclinic instability over Iraq, leading to heavy precipitation and torrents in some situations.

Soil movement resulting due unsupported excavation nearby axially loaded piles imposes significant structural troubles on geotechnical engineers especially for piles that are not designed to account for loss of lateral confinement. In this study the field excavation works of 7.0 m deep open tunnel was continuously followed up by the authors. The work is related to the project of developing the Army canal in the east of Baghdad city in Iraq. A number of selected points around the field excavation are installed on the ground surface at different horizontal distance. The elevation and coordinates of points are recorded during 23 days with excavation progress period. The field excavation process was numerically simulated by using the finite

After completion of the artistic production, the artist plays the echo of this production upon the recipient. Whether this recipient is from the public, art connoisseurs, or private artists, critics and academics. In the past, the boundaries of Time and place had a great effect in limiting this echo or its quality, as the views of the recipients were largely influenced by the prevailing thought or the artistic trends that dominate the artistic scene in the surrounding environment in which the artist created. In order for the artist to show works for the widest segment of the recipient, he bears the burden of the costs of transporting the work, a keeper of damage on the move, and the material amounts that may hinder the publication of the

Abstract:

           The aim of the research is to demonstrate the impact of the salary localization service in enhancing banking competitive advantage. In order to achieve this goal, salary localization was chosen as an independent variable and its impact was studied on the dependent variable, which is the competitive advantage. The research problem lies in the fluctuation of the salary localization service from one bank to another and the impact of this on the competitive advantage.  The study sample included five private Iraqi banks, namely (the National Bank of Iraq, the International Development Bank, Assyria International Bank, Al Khaleej Commercial Ban

     In this study,  has been discussed the issue of non-interest income and its impact on the Iraqi banking sector profit for the period between (2008-2017) as it was the main objective of the study is to find the relationship between the non-interest income and the profits of the banking sector in order to know  the size of the sector's dependence on non-interest income As well as an analysis of its profitability compared to selected countries, And to test hypotheses, the financial ratios and some statistical tests to determine the stability of the time series such as the test (Correlegram , Dickey -Fuller (depending on the statistical program (E-Views V8) and a simple linear regression method by (Minitab

Background: Serum adiponectin is a hormone of adipose tissue that activateslipid metabolism and exertsphysiological functions. Its level usually fluctuates in several metabolic diseases,including renal insufficiency and diabetes; it loses its protective role against diseases and becomes a potentially risk factor for erythroid abnormalities.

Objectives: The study was designed to assess the association between adiponectin  hormone, blood erythroid and various parameters in groups of patients.

Method:The study included 130 patientsand 42 healthy subjects. Parameters of serum adiponectin, erythropoietin (EPO), red blood cells (RBC), hemoglobin (Hb), hematocrit (Hct), ren

   Endometriosis, an autoimmune disease is among one of the most challenging of the 21 st century that affects women in reproductive age. The aim of the present study is to highlight the role of  IL-36γ, and its relationship with other cytokines (Ang-2 and TNF-α) in the pathogenesis of endometriosis . Seventy five (75) consecutive women patient of reproductive age (25-40) years were enrolled in this study , Patients were divided into three groups , group 1 (G1) included (25) newly diagnosed endometriotic patients , that were not given any treatment related to Gynecology or anti-inflammatory medications . Second group : group 2 (G2) consists of  (25) endometriotic  patient who were  treated with zoladex