Despite Iraq's possession of the energies material, human and agricultural resources and great economic but that contribution of the agricultural sector in the total gross fixed capital formation and gross domestic product in the Iraqi economy remained low and declining continuously since the nineties of the last century, as well as the inability of agricultural production to meet the country's needs of food . The food gap increased strategic food crops until it reached 1049 thousand tons in 2010. On this basis, there is a need to study and analysis the behavior of the function of  gross fixed capital format

It highlights the importance of research through its focus on the assessment of tax for settling accounts Mmakhr medicines and annual statement controls and its role in determining the taxable income of the real tax Mmakhr drugs and achieve tax equity through tax settling accounts. The tax authority relies annual controls laid down by the tax settling accounts for Mmakhr medicines despite their inclusion bookkeeping business No. 2 system for the year 1985 average .ually this basis formulated hypothesis (that the adoption of the tax authority on annual controls in the tax settling accounts for Mmakhr medicine does not contribute in determining income taxable real tax for this Almmakr). the resulting search for a number of conclusions and

الحمد الله أولا واخرا وبعد .. إن الواقع الذي عايشه الناس في ظل دولة المسلمين منذ إقامة دولة الإسلام بعد بعثة الرسول الكريم (صلى الله عليه وسلم ) في المدينة ولأكثر من أربعة عشر قرنا نرى إنه عاش في كنف هذه الدولة الكبيرة من بلاد الصين شرقا وإلى وسط أوربا وجنوب فرنسا غربا العشرات من الملل و الأديان والأجناس وممن لا يدينون بالإسلام وهم كما تحفظ لهم دولة الإسلام منهم وعيشهم الرغيد فهم يمارسون شعائرهم وطقوسهم الديني

This study aims to recognize the most common thinking styles and level of the need for cognitive university students , the relation between thinking styles and the need for cognitive, and there are differences according to gender .The sample consists of (250) males and females university students for the academic year (2013-2014), and the researcher uses two scales;" thinking styles scale (Harison &Bramson, 1986), and the need for cognitive scale" (Cacioppo, Petty & Kao , 1996).
The results show that there is difference in the range of the prevalence of the thinking styles among university students , the scientific thinking style is the most common , the students have got the arrange level of the need for cognitive , and there

Because of the experience of the mixture problem of high correlation and the existence of linear MultiCollinearity between the explanatory variables, because of the constraint of the unit and the interactions between them in the model, which increases the existence of links between the explanatory variables and this is illustrated by the variance inflation vector (VIF), L-Pseudo component to reduce the bond between the components of the mixture.

    To estimate the parameters of the mixture model, we used in our research the use of methods that increase bias and reduce variance, such as the Ridge Regression Method and the Least Absolute Shrinkage and Selection Operator (LASSO) method a

Recently the use of nanofluids represents very important materials. They are used in different branches like medicine, engineering, power, heat transfer, etc. The stability of nanofluids is an important factor to improve the performance of nanofluids with good results. In this research two types of nanoparticles, TiO₂ (titanium oxide) and γ-Al₂O₃ (gamma aluminum oxide) were used with base fluid water. Two-step method were used to prepare the nanofluids. One concentration 0.003 vol. %, the nanoparticles were examined. Scanning Electron Microscopy (SEM), Atomic Force Microscopy (AFM) and X-ray diffraction (XRD) were used to accomplish these tests. The stability of the two types of nanofluids is measured by

 A mixture model is used to model data that come from more than one component. In recent years, it became an effective tool in drawing inferences about the complex data that we might come across in real life. Moreover, it can represent a tremendous confirmatory tool in classification observations based on similarities amongst them. In this paper, several mixture regression-based methods were conducted under the assumption that the data come from a finite number of components. A comparison of these methods has been made according to their results in estimating component parameters. Also, observation membership has been inferred and assessed for these methods. The results showed that the flexible mixture model outperformed the others

 A mixture model is used to model data that come from more than one component. In recent years, it became an effective tool in drawing inferences about the complex data that we might come across in real life. Moreover, it can represent a tremendous confirmatory tool in classification observations based on similarities amongst them. In this paper, several mixture regression-based methods were conducted under the assumption that the data come from a finite number of components. A comparison of these methods has been made according to their results in estimating component parameters. Also, observation membership has been inferred and assessed for these methods. The results showed that the flexible mixture model outperformed the

        Of the importance of the concept of ownership of real estate as the basic basis from which various projects are launched in various economic, tourism, and urban areas .... The need to research the diagnosis of real estate reality went astray in the difficulties, which played a decisive role in the process of urban development.

 This leads us to the research problem of the difficulty of implementing urban development plans in many cases due to the absence of a clear methodology for organizing and modernizing the ownership of real estate and its coordination with the management of urban land and to achieve the objective

The research aimed to study the decision-making of the administrative bodies of sports clubs participating in the Iraqi Football Premier League for the 2022-2023 season. The researchers used the descriptive approach (survey study) to suit the nature of the research. The research community is represented by members of the administrative bodies of the sports clubs participating in the Iraqi Premier Football League for the 2022-2023 season, who number (177) members of the administrative body. The researchers used the questionnaire to collect the necessary data to achieve the goal of researching The method of applying a questionnaire aimed to identify the decision-making of the administrative bodies of sports clubs. The most important r