The Research aims to investigate into reality in terms of planning and scheduling management process for sake the implementation and maintenance of irrigation and drainage projects in the Republic of Iraq, with an indication of the most important obstacles that impede the planning and scheduling management process for these projects and ways of addressing them and minimizing their effects.                                                  For the purpose of achieving the goal of the research, a sci

The internationalization of the Libyan crisis and its accompanying militarization of the conflict have played a vital role in hindering to reach a comprehensive political settlement solution in Libya. The increasing international greediness in the Libyan energy resources and the geopolitical importance of the Libyan State led to the involvement of many international and regional powers in this crisis and transformed the Libyan crisis into “proxy war”.  Moreover, the Turkish direct military intervention in the Libyan crisis is considered as one of the main constraints facing the international and regional efforts to settle the Libyan crisis as a result of the Turkish insistence on its military existence in Libya to preserve i

Urban planning task and the control of constructional planning and urban management for cities considers the main tasks that the government takes care off. The paper discusses the concept of power from historical view of ancient Islamic cities to discover the strategies of urban management that the Islamic city adopt and to employ it in contemporary cities ,the more problems that modern cities suffer from which appears through poorness of urban context ,belongs to the loss of balance exists between the different faces of power that takes the tasks of urban management .therefore enhancement of urban environment is being through re-back that balance in administrative structures that make the cities go ahead . So the attention has b

This research aims to clarify the advantages of using the regression method as analytical procedure in the tax audit to reducing the examination cost , time, effort, human and material resources, and represents an applied study in the General Commission of taxes. In order to achieve its objectives the research has used in the theoretical side the descriptive approach (analytical), and in the practical side regression method has been applied to the research sample represented by the soft drinks company that is subject to the tax settlement for the year 2014, where the value of sales has been verified by using the regression method without conductinga comprehensive examination. The most important results of the research indicate that the r

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

Increased the need to promote the profession of auditing, and improving the performance of the audit process, which comes through the effective implementation of its tasks, where the auditor collects the necessary data about the nature of client activity, and any other information it deems necessary to carry out the planning and development of the strategy for how to determine the procedures for implementing the audit process and the scope and timing for evidence clues in order to form an opinion technician neutral about the fairness of the financial statements, as required by the standards of the field work of the planning and supervision of the internal control and evidence to prove, but the failure of the auditor whether in th

Embedded advertisement constitutes a special kind of communication. As it performs many important roles such as giving information, highlighting the value of the product, and urging the target consumer to buy it by influencing his/ her behavior using an attractive manner of mind and conscience. Both cinema and television are the most prominent and powerful advertising media that enjoy the interest of all audiences and capture most of the advertising spending. As advertisers have paid attention to the importance of indirectly incorporating their products into content that the audience loves and is keen to follow, since the actual impact lies in the inclusion of the product within content that the audience appeals to. Hence, this leads to

consideration
In the purposes of faith and destiny

The deliberation and exchanged of power is a matter of political importance For the Iraqi political system after 2003, The deliberation of power and its democratic transition and electoral integrity Is a good indicator of political stability and progress In the Iraqi parliamentary political system , The transfer of authority in terms of adopting the deliberative approach represents a structural and institutional dimension of the political process , it led the power to become Authority of the Foundation Exercised in accordance with the Constitution and the law not real power , And lead to the recognition of the existence of an official parliamentary opposition and its right to take political power later through the ballot box Makes the pr

This research deals with the formalities of the mortgage contract according to American law, We have given an overview of the provisions of this law related to the subject, We have also taken into consideration the role of American jurisprudence and the judiciary in finding legal solutions to the aforementioned formality, We have discussed the formality of mortgage in American law in two sections, In the first section we showed the formalism in immovable  mortgage, and the second section specified to studying the formalism in movable mortgage.