The investment climate is the main engine of economic development. If an appropriate and attractive investment climate is created that takes into account economic, administrative, political and environmental issues, it will contribute to the development of industry, transfer of technology, diversification of agricultural production, increased productivity, the promotion of a green economy and support for sustainable and inclusive growth. Thus, analyzing the investment climate of a country can provide reasons and roots for the complexity of the problems in the economy. In the Iraqi economy, the problem has not been rooted in the economy, but the roots of the problem are deeper and inherent in the management of the economy. Investm

Until The Second Half Of Nineteenth Century  , Psychology Depended On Philosophy In Its Experiences Which Means It Depend On Individuals Feelings Toward Psychological Experiences And Rapid Observation . As For The Scientific Organized Experimentation And Observation By Machines Have Been Used Later   .

The Experimentation Looking For The Cause Of  Phenomena And How Is That Happened   Also Reveal The Causal Relationship Between Among Phenomena . The Experiences In Psychology Field Include In Its Simplest Form Only One Variable ( Effective) Which Is Called Independent Variable As Well As Another Variable ( Affected )   That Called  Dependent Variable .

Iraqi conventional gasoline characterized by its low octane number not exceed 82 and high lead and sulfur content. In this paper tri-component or ternary, blends of gasoline, ethanol, and methanol presented as an alternative fuel for Iraqi conventional gasoline. The study conducted by using GEM blend that equals E85 blend in octane rating. The used GEM selected from Turner, 2010 collection. G37 E20 M43 (37% gasoline + 20% ethanol+ 43% methanol) was chosen as GEM in present study. This blend used in multi-cylinder Mercedes engine, and the engine performance, and emitted emissions compared with that produced by a gasoline engine.

The results show that this blend can formulate with available Iraqi pro

Phenomena of an abnormal genitalia was among some specimens of Cicindela aulica Dej.
Collected from Iraq. The fore tarsi of male were asymmetrical having its basal three segments
dilated and clothed beneath with fine bristles as in normal male. While those of the right leg
were found simple as in normal females. Dissection of the genialia of these specimens
showed that they were of two types of both male and female structures.

Media, especially press plays an important role in fighting corruption and tackling this phenomenon, which has become widespread in our society, through its effective role in raising awareness of the seriousness of spreading of corruption of all its forms in society.
All international conventions and agreements stress the necessity of the role of media and its importance in the light of corruption. All countries also commit themselves to the necessity of guaranteeing the freedom of media and the circulation of information and preparing it as a prerequisite for activating the People’s Control Mechanism and supporting measures and means to prevent and combat financial and administrative corruption more actively and effectively.
Co

      Parasitic infections are associated with low education, wars and migration, absence of animal control and poor sanitation. Infections like visceral and cutaneous leishmaniasis (VL and CL), trichomoniasis, toxoplasmosis, malaria, echinococcosis and schistosomiasis are all spread worldwide and have harmful effects on individuals and societies. The aim of this survey was to identify the possible association of these infections with spatial distribution (province/governorate) and patient demographics (age and gender). According to the data collected from the Iraqi National CDC from 2019 to 2020, the predominant parasitic infections in both years were trichomoniasis and CL, followed by echinococcosis, VL and toxoplasmosis. Iraq is

Consistent "with the thought of tax talk is unified tax natural evolution for him, as the application leads to the inclusion of tax all branches of income and its sources and through truncated part of this entry through the application of price ascending it, it means the procedures of tax reform. Taxes on total income characterized by giving a clear picture of the total income of the taxpayer and its financial situation and its burden family which allows granting exemptions, downloads, and application of prices that fit this case. This requires reconsideration of the structure of the tax system in force and the transition from a system specific taxes to the tax system on the total income of the integration of income from the rental of re

Abstract

         Uncertainty, the deeply-rooted fact that surrounding the investment environment, especially the stock market which just prices have taken a specific trend until they moved to another one for its up or down. This means that the volatility characteristic of financial market requires the rational investor an argument led towards the adoption of planned acts to gain greater benefit in the goal of wealth maximizing. There is no possibility to achieve this goal without the burden of uncertainty and the risk of systematic fluctuations of investment returns in the financial market after the facts of  efficient diversification have pro

         This research is important because of the importance of the subject matter and the implications for the future of development in Iraq. This requires linking the accounting systems with the economic developments. The accounting system we will address in this research is the cost accounting system and its role in determining value added tax. The value added tax and the extent of the relationship with the general accounting principles of cost accounting through which the value added is determined provided the use of a sound and effective cost system.

      The problem of research was about knowing the role of cost accounting in determining the value added

The study aims to determine the organizational monitoring mechanism in target organization as well as knowing the suffocation of work. The study depends on a questionnaire as a tool of collecting data on distributed random sample involved (45) person from different   levels in manufacturing isphelt Dohuk. The study depends on some hypothesis, the most significant one is that there is not impact of organizational monitoring of suffocation especially on the target organization.