The Search stressed on the importance of the role of property tax as a tributaries of the state budget that depend on it to cover the side of public expenditures, along with the rest of the other types of taxes through a review of the tax  framework and tax proceeds and stand on the research problem and its effects, according to the following logic  questions : -

1. What is the contribution of property tax in the overall tax revenue?
2. Are there any certain problems in collection of property tax?
   3. What are the factors that lead to a negative impact on the outcome of the property tax?
   4. How do we strengthen the role of the property tax in the overall tax revenue?

   This r

The mixed-spin ferrimagnetic Ising system consists of two-dimensional sublattices A and B with spin values and respectively .By used the mean-field approximation MFA of Ising model to find magnetism( ).In order to determined the best stabile magnetism , Gibbs free energy employ a variational method based on the Bogoliubov inequality .The ground-state (Phase diagram) structure of our system can easily be determined at , we find six phases with different spins values depend on the effect of a single-ion anisotropies .these lead to determined the second , first orders transition ,and the tricritical points as well as the compensation phenomenon .

The purpose of this research is to recognize the relationship between the dimensions of  banking service quality and customer's satisfaction , through customer's evaluation of the level of service quality offered to them by Al – Rasheed bank. Also to determine the proportional importance of different dimensions of service quality. In addition to examine the relationship between banking service quality in its dimensions  and customer's satisfaction. (150 ) samples were distributed among the bank customers , only (130 ) samples were collected and good for analysis.

The results were analyzed and examined the hypothesis through a group of statistical methods. The most important results is the positive evaluation of the ba

In a resource-limited world, there is an urgent need to develop new economic models, from the traditional unsustainable industrial model of product consumption and disposal, to a new model based on the concepts of sustainability in its comprehensive sense, the so-called circular economy, using fewer resources in manufacturing processes and changing practices in product disposal to waste, by removing its use, recycling and manufacturing to start another manufacturing process. In an era of intense competition in domestic and global markets, the importance of the circular economy is highlighted in its ability to strengthen the competitiveness of enterprises in those markets, by reducing the cost and increasing the quality of the pro

Three isolates of  P. aeruginosa were isolated from burnt patients. The ability of these isolates for adhesion and formation of slime layer were tested, the result showed that all isolates were able to adherence on the smooth surface. The sensitivity of  P. aeruginosa isolates for antibiotics were tested , all isolates were sensitive  to Gentamycin, Piperacillin and Amikacin Ciprofloxacin, and  resist to Tetracyclin, Amoxicillin, Cephalexine , Ceftriaxone. Ciprofloxacin and Amikacin were found effective against P. aeruginosa isolates with MIC values of 3.8 μg/ ml for  Ciprofloxacin  and 0.244 μg/ ml for Amikacin The antibacterial effect of Different concentrations of Aloe

The current research aims to focus on strategic vigilance dimensions and contained (environmental vigilance, technological vigilance, competitive vigilance, vigilance marketing) to improve nursing services, which include a) the quality, timeliness, problem-solving and decision-making, relationships with others, leadership skills) and measure the degree link and influence between strategic vigilance in the hospital respondent and improve nursing service that the problem of the research lies in the weakness of strategic plans and health organizations in general and the hospital surveyed (martyr Ghazi al-Hariri), in particular, the lack of awareness of the hospital researched strategy vigilant management to improve nursing services,

Autorías: Muwafaq Obayes Khudhair, Hayder Talib Jasim, Ahmed Thare Hani. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 6, 2022. Artículo de Revista en Dialnet.

The purpose of this paper is to build a simulation model by using HEC-RAS software to simulate the reality of water movement in the main river of Basra City (South of Iraq) which is known as Siraji-Khoura River. The main objective of the simulation is to detect areas where the water cycle is interrupted in some stations of the river stream, as this river has become an outlet for the disposal of sewage, leading to pollution and causing weakness in some sections of the river & obstructing the water cycle that takes place between this river and Shatt al – Arab river. A field survey data of the river and its banks were adopted to derive the grades, longitudinal and cross sections of the river, these data included three-dimensional coordinates