The aim of the research is to clarify the role of service quality through its dimensions represented by (tangibility, reliability, safety, response, empathy) in tax compliance with taxpayers, i.e. performance of the duties and obligations of the taxpayer through its dimensions (registration, accounting, payment of the amount of tax), and to know For this role, a sample was taken from the taxpayers of the branches of the General Authority for Taxes spread in the governorate of Baghdad and its affiliated districts, which amount to (15) tax branches, as (215) questionnaires were distributed to know the impressions and reactions of the taxpayers regarding the level of service quality through the aforementioned dimensions. Using the statistic

This research includes the principles of the democracy، and to which extent it can contribute in establishing these principles. Democracy is not only to hold parliamentary or presidential elections but also the result of these elections wills it lead to the emergence of an integrated regime that can actually expresses the citizen's rights and to which extent those citizens can contribute in that regime and control it. Since 2005، when the first elections took place in Iraq after the US occupation of Iraq 2003، Iraqi people are looking to a rule that represented them and achieve their interests after getting rid of the totalitarian regimes and establishing an institutional regime that work by democratic means in order to achieve the so

Forty isolates of Bacillus spp. were isolated from fifty samples including different source of soil to detect the ability to produce keratinase enzyme in liquid state fermentation, Bacillus (Bs13)was the highest keratinase producer , it was identified as a strain of Bacillus licheniformis. The optimum conditions for keratinase productions were in a media contains keratin 4% (hooves) as a carbon and nitrogen and energy sources, peptone 1% as a secondary nitrogen source with pH 8 , inculums size 1%, and incubated at 37Co for 24 hrs.

consideration
In the purposes of faith and destiny

Let R be a prime ring and δ a right (σ,τ)-derivation on R. In the present paper we will prove the following results:
First, suppose that R is a prime ring and I a non-zero ideal of R if δ acts as a homomorphism on I then δ=0 on R, and if δ acts an anti- homomorphism on I then either δ=0 on R or R is commutative.
Second, suppose that R is 2-torsion-free prime ring and J a non-zero Jordan ideal and a subring of R, if δ acts as a homomorphism on J then δ=0 on J, and if δ acts an anti- homomorphism on J then either δ=0 on J or J
Z(R).

Abstract:

Inclusive education has experienced a number of positive educational trends and developments in many different countries, typically by recognising that all students, including those who have special educational needs (SEN), have a right to education. Inclusion of children with SEN in mainstream schools, alongside their peers, has become a major concern for interested educators, professionals and parents in many countries around the world. The reasons for this trend are due to a number of factors such as the increasing attention to the role of education in achieving social justice for pupils with SEN; the right of individuals with SEN to be educated along with their typically developing peers in mainstr

    This paper devoted to the analysis of regular singular initial value problems for ordinary differential equations with a singularity of the first kind , we propose semi - analytic technique using two point osculatory interpolation to construct polynomial solution, and discussion behavior of the solution in the neighborhood of the regular singular points and its numerical approximation, two examples are presented to demonstrate the applicability and efficiency of the methods. Finally , we discuss behavior of the solution in the neighborhood of the singularity point which appears to perform satisfactorily for singular problems.

This paper aims at analyzing Terry Bisson’s short story Bears Discover Fire stylistically by following both Gerard Genette’s theory of narratology (1980) and Short and Leech (1981) strategy for analyzing fictional works. Also trying to examine to what extent these models are applicable in analyzing the selected story. Stylistic analysis procedures help the readers/researchers to identify specific linguistic features in order to support literary interpretation and appreciation of literary texts. Style in fiction concentrates not on what is written, but on how a text is written. Each writer has his own style and techniques which distinguish him from other writers

Background: Mitochondria play an important role in the regulation of physiological type of cell death (Apoptosis) this type of cell death can be stimulated by two major pathways: external (Fas-Fas ligand interaction) and internal mitochondrial pathway which require disruption of mitochondrial transmembrane potential (ΔΨm ) which leads to opening of mitochondrial channels that lead to release of cytochrome –C which would execute apoptotic process.
Patients and Methods:The study included 32 normal subjects; 2 ml of venous blood were aspirated from each of them and processed for peripheral blood lymphocytes separation (PBL)
Then lymphocyte apoptosis was studied before and after exposing (PBL) to hypertherm

PV connected systems are worldwide installed because it allows consumer to reduce energy consumption from the electricity grid. This paper presents the results obtained from monitoring a 1.1 kWp. The system was monitored for nine months and all the electricity generated was fed to the fifth floor for physics and renewable energy building   220 V, 50 Hz. Monthly, and daily performance parameters of the PV system are evaluated which include: average generated of system Ah per day, average system efficiency, solar irradiation around these months. The average generated kWh per day was 8 kWh/day, the average solar irradiation per day was 5.6 kWh/m²/day, the average inverter efficiency was 95%, the average modules efficien