The developments accelerated in technology and rapid changes in the environment and increase numbers industrial countries and different desires and requirements of customers, lead to be produced in large quantities is not feasible due to changes listed above as well as the need to product variety and change in tastes and desires of consumers, all above led not to enable companies to discharge their products in the case of mass production and created the need to devise ways and new methods fit with the current situation, and accounting point no longer the traditional accounting systems able to meet the requirements needed by the companies to make decisions and know where waste and loss of resources resulting to invent new style away from

  This research discussed and analyzed the formulation of a strategy to manage tax compliance risks, as an applied research in the General commission for Taxes. The questionnaire was used as a research tool to identify the factors that stimulate or retard the research sample from being compliant. The K-means clustering method was also used to enable the classification of the research sample's views into four behaviors, some of these views pose tax-compliance risks. The research concluded that risk management is a continuous process and that all departments of the General commission for Taxes are responsible for its implementation to enable them to deal with the behavior of the taxpayer towards tax compliance. And it recommended

Thirty nine (12.8%) isolates of Staphylococcus aureus were isolated from 304 healthy human (Nasal swabs). It was found that percentage of males that have S. aureus is more than female's percentage. These isolates (39) were tested with different tests. Twenty seven isolates (69.23 %) were positive for Staphylococcus protein —A (SPA) ,thirty seven ( 94.8 %) were positive for tube coagulase , thirty five ( 89.7 % ) were positive with clumping factor and thirty two ( 82.05 %) had 13 — hemolytic on blood agar. It was found that 100% of the isolates (39 isolates) were positive with one, two or three tests (tube coagulase, clumping factor and SPA).

The aim of this study was ‎the‎ discrimination of Salmonella‎‎ isolated from chicken and their feed ‎and drinking water for the epidemiological control of salmonellosis. Totally, 289 samples, ‎including 217 chicken cloaca swabs, 46 water, and 26 feed samples were collected from five ‎different farms in Karbala governorate, Iraq. Conventional bacteriology tests, API 20E, Vitek 2, ‎and serology were used for bacterial identification. Random amplified polymorphic ‎DNA (RAPD)-polymerase chain reaction (PCR) was applied to analyze the genetic relationships ‎among Salmonella‎‎ isolates. The isolation rate of Salmonella‎‎ spp. was 21.1% (61/289). While the ‎water samples constituted the highest rate (30.4%), a rate of

The Gender study is consider one of the concepts which the Postmodernism reached
after the end of Modernism, where the first one has limited the criticism study choices before
the second after closed many doors of subjects which was enriched by researches.
It is pretty clear that the root of this concept belongs to the Linguistics which provided
the Criticism with a countable reasons of it is growth.
The attention in the study of gender in Feminine Literature and Criticism increased in
Arabic studies since the early years of twenty one century, so this research is presented to be
an introduction to this subject which could pave the way to more studies.
In addition to the Gender studies this research deals with ano

Beta-carotene pigment was extracted from 6 strains collected from different sources related to some species of the genus Rhodotorula sp. The maximum productivity was in the strain Rhodotorula  mucilaginosa BA61 with amount 10.25 gm/l. The minimum productivity was from the strain R. minuta BA78 with amount 5.39 gm/l. The effects of the chemical mutagen (MNNG) and the physical mutagen (UVC) on the viability of the strains was studied. The results revealed that the chemical mutagen (MNNG) with the concentration 0.2 mg/ml has the clear effect on the viability of the strains , which killing percentage reached to 65.91% in the strain R. minuta BA78. Results of the study of mutagenesis with UVC showed that increase in killing percentage fo

The dental amalgam of radioactive materials in the restoration of teeth because of its readily adaptable to existing materials in the oral cavity in addition to mechanical properties such as hardness mechanical resistance Alndgat and others in this study were prepared Almlagm used Guy dental restoration of silver alloy tin plus some elements to improve the characteristicsmechanical such as copper, zinc or indium in addition to mercury

Keys for 22 species representing ten genera Thripidae collection carried out during 1999-2001 in different localities in the middle of Iraq. Of them four species are described as new to science, Frankliniella megacephala sp. nov; Retithrips bagdadensis sp. nov; Chirothrips imperatus sp. nov; Taeniothrips tigridis sp. nov; Another thirteen species are recorded for the first time in Iraq; Thrips meridionalis (Pri.); Microcephalothrips abdominils (Crawford); Scolothrips pallidus (Beach); Scritothrips mangiferae Pri.; Frankliniella tritici Bagnall; Frankliniella schultzie Trybom; Frankliniella unicolor Morgan; Retithrips aegypticus Mar

Began the process of re-engineering processes in the private sector as a way to assist organizations in re-thinking how to run the business in order to improve production processes and reduce operational cost, to get to compete on a global level. That was a major restructuring by further evolution in the use of technology to support innovative operations.

 Entered the technology in all areas of life and different regulations, This led to use as a change in all aspects The companies achieved success and progress today through the use of resources so as to ensure the wishes of the customers and their needs, and the requirements of the market primarily, Which is reflected on the basis of building strate