The research aims to shed light on the amount of proceeds annual tax for each of the way the contract total and percentage of completion method - see which is better - as well as the current problems arising from the application method of the contract in full in settling accounts tax - to identify problems - related to postpone settling accounts tax in accordance with the way the contract fully and determine the advantages and disadvantages of each of the methods through practical application , and then use the results as inputs to help in the decision to confirm the continuation of the GCT using a full decade in settling accounts tax for long-term construction contracts or forgo them.

Were the result of research the existence of

Praise be to God, Lord of the worlds, and peace and blessings be upon our master Muhammad and his family and companions as follows:
   For God Almighty has swapped for every age a group of religious scholars who give news to the narrators, so that they can lie against the Sunnah of the Mustafa, who is among those who memorized Ibn Al-Mulqin, as he followed the ruler in his book Al-Badr Al-Munir in the Hadith of Al-Sharh Al-Kabeer, and our research included two topics, which we explained in the first topic: The sequels in which the teacher's son Al-Malqin disagreed, and we discussed in the second topic: the followings in which Ibn Al-Malqin agreed to rule.
   This research included important results, th

The aims of this study are to measure the defect rate and analyze the problems of production of ready concrete mixture plant by using Six Sigma methodology which is a business strategy for operations improvement depending basically on the application of its sub-methodology DMAIC improvement cycle and the basic statistical tools where the process sigma level of concrete production in the case study was 2.41 σ.

BACKGROUND: Hospital training courses for pharmacy students were required to prepare students to meet the challenges of real-world hospital work. AIM: Because there have been few studies on the efficacy of such courses, we aimed to recognize recent graduates’ perceptions, benefits, and factors influencing the quality of hospital training courses for pharmacy students. METHODS: A qualitative study using a phenomenology approach was conducted in 2022 and included several hospitals in Baghdad, Iraq, using in-depth face-to-face individual-based semi-structured interviews. Until saturation, a convenient sample of recently graduated pharmacists was included. The obtained data were analyzed using a thematic content analysis approach

      2D Electrical Resistivity has been applied at three selecting areas within the study area using Dipole-dipole and Wenner arrays with an a-spacing of 1 m, and the profile length was 120 m for both. The total data points were 4455 reads for Dipole-dipole, and the total data points for Wenner were 2340 reads, and the depth of each array was 15.4 m and 20.2 m, respectively. The 2D inverse results indicate the resistivity anomalies approximately at depth (2 - 7.8) m formed as a weakness zone lies within the quaternary and Injana Formation deposits and interbedded with secondary gypsum and gypcretes. Additionally, the inverse resistivity distribution model demonstrated that the area is impacted by groundwater that is interaction wit

The effect of the following treatments were tested on the adult and larval stages of hairy grain beetle Trogoderma granarium (Everts).The treatments were the combination of ozone gaz with high temperatures ( 35، 40 and 45C) and tempreture alone in addition to control treatment. Results showed that (Z+H) and (H) treatments were more lethally effective (100%mortality) than other treatment on larvae and adult stages of insect. The results also showed that first treatment( Z+H) was more effective than the second treatment (H) on two stages ,the temperature alone treatment with 35,40C was not effective on larvae and adults ( male+femal) :while the temperature 45C alone and combined with Ozone gaz was more effective on two stages of insect .I

The research aims to shed light on banking liberalization and explain its impact on attracting customers, especially since Iraq adopted this policy after (2003) due to the changes that occurred, as the Central Bank of Iraq granted flexibility to banks in setting the interest rate on deposits and loans as well as allowing the entry of foreign banks in the local environment. The research relied on the analytical method for the dimensions of banking liberalization represented by (liberating interest rates, liberating credit, legal reserve requirements, entering foreign banks, privatization) as well as the factors affecting the attraction of customers, and a number of Iraqi banks listed in the Iraqi Stock Exchange were selected as a

     Five hundred nasal swabs were taken from normal medical staff and public in the city of Baghdad. Several identification parameters were used to recognize the bacterial isolates.  S. aureus isolations form nasal swabs were identified using morphology and VITECK 2 system. Polymerase chain reaction (PCR) was employed to determine PVL (Panton–Valentine leukocidin ) gene in S. aureus. The data showed no significant evidence on the relationship between PVL gene presence and gender and age of  the studied groups. There was no relation between the prevalence of PVL gene in the age groups  of  21-30 years (p=0.328) and 31-40 years (p=0.682).

The results showed that 38.4% and 37.5% S. aureus isolate