The design of safe pedestrian facilities usually depends on the assessment of pedestrian characteristics and behavior. In this investigation, pedestrian walking speed through the religious occasion have been monitored at three locations, Al- Kadhimiya (Imam AL-Kadim), Najaf and Karbala (Imam AL-Husain) holy shrines. Video captures of the pedestrian through their walking to the two holy shrines have been prepared and analyzed for walking speed, gender, age groups, and clothing tradition. The pedestrian sample size is 468, 501, and 447 for Al- Kadhimiya, Karbala, and Najaf respectively. When the gender is taken into consideration, it can be noted that the walking speed of male and female pedestrian is (0.97, 1.68, and 1.63

Tax is an important financial resource that the state depends on in all its economic, political, and social fields. Nevertheless, the role of the tax is highlighted in raising tax revenues and influencing economic variables, such as savings, consumption, investment, and employment. The tax was taken as an important tool to stimulate investment in industrial projects because of this activity's important role in raising the efficiency of economic development and reviving the national economy, as many industrial investment laws were enacted and the most important thing included was exempting industrial projects from all taxes and fees (5-10) years, and an exemption Profits from income tax for a period of 5 years starting from the year in which

Solanum americanum is a new annual shrubby plant seen recently in fields and gardens of Baghdad city. A new species is described and illustrated, inhabit wet or semi dry places and have consequently a mesophytic habit. A detailed morphological study of the stems, leaves, Inflorescence, flower, male and female reproductive organs and fruits has been done, revealed several interesting taxonomic characteristics, which have not previously been studied in Iraq. Also, anatomical studies reveals constant taxonomical characteristics such as the presence of anthocayanine in outer row of epidermis, distinct chlorenchyma in whole cortex, the wide pith of stems, and presence of distinct mesophyll that differentiated into palisade layer and spongy laye

Twelve species of Tubuliferous thrips, of the family Phlaeothripidae had been reported from Iraq. Two of these were reported previously, Haplothrips cerealis Priesner, by El-Haidari and Daoud 1971 and Haplothrips tritici kurdjumov by Al-Ali 1977 and the rest were recorded for the first time: these are Haplothrips hukkineni Priesner; Haplothrips subtilissimus (Haliday); Haplothrips reuteri Karny; Haplothrips jasonis Priesner; Haplothrips sallloumensis Priesner; Haplothrips pharao Priesner; Phlaeothrips sycomri Priesner; Karnyothrips flavipus (Jones); Karnyothrips melaleucus (Bagnall); Dolicholepta micrurus (Bagnall). Number of insec

That the nature of an important role in children's lives, Including offer them fun and freedom of thinking and capacity in the imagination. And its effective role of poets in general and especially apoet of childhood Selecting from diverse elements, And the rise to the level of human nature In order to enrich the child's imagination And the delivery of various ideas and information in a surprising. And are far from the decision-making and direct screed.this importance we set off For the study of poetic texts for children in Iraq During the research stage. Those texts in which the humanization began clearly,and our offer to these texts in style of detail and precision Not without expressing an my opinion during the research We finished th

The present study included the physico-chemical parameters of Lesser-Zab river and its effects on Tigris river. Monthly water samples were taken from the two rivers during January to October 1999.There were no signifcant difference in water temperatures. Both rivers were fresh to oligohalin, alkaline and very hard. Close values were determined in total suspended solids in both rivers with little increasing during rainfall period and high discharge. Water was well areated and over saturation was recorded in several occasions. Dissolved oxygen values of Tigris river were influenced by Lesser-Zab. Cations were more dominant than anions in both rivers. In Lesser-Zab, the anions were increased during spring season and declined in summer which t

Trialeurodes irakensis sp. n. is describe and illustrated from Iraq. T.vaporariorurn (westwood)
is reported and for the first time for the Iraqi fauna. A ke to species of Trialeurodes found in
Iraq is presented.

The purpose of research is highlighting the role of tax expenses in promoting direct foreign investment in Iraq, The main objective of the increase in the field of tax expenses is to manage the competition in the production of goods and services locally, in addition to the various qualities of the economical. As the search contributes to the idea of the role of the policy of the tax expenses in the promotion of foreign companies operating in Iraq. The analytical and transparent transparency used by adoption of cases of the relevant body of the tax body. For each image or form of tax expenses have been reliably related to the promotion of direct foreign investment, the taxpayers highlighted the annual controls, tax cuts as the sample was

The depreciation of the Iraqi dinar against the US dollar, reaching low levels and causing disruptions in the local markets, has had detrimental effects on individuals and companies, particularly those with limited income and the poor. The local currency approached around 1600 dinars per dollar, after the official exchange rate had stabilized at around 1450 dinars per US dollar. This depreciation in the value of the Iraqi dinar can be attributed to financial speculation among currency traders, which directly affected exchange rates and illicit dollar smuggling operations. Bank transfers are also important alongside financial transactions, especially in light of current economic developments in the 21st century. To prevent currency s