The research aims to identify the possibility of applying environmental fines to commercial shops and restaurants to reduce the environmental pollution represented by the wastes generated from them. The research sample was divided into two groups, including the first (20) commercial shops (meat shops and slaughter it, fruits & vegetables, legumes and accessories) and second (30) Restaurant in the city of Baghdad on both sides of Karkh and Rusafa. The quality of the waste was classified into carton, plastic, aluminum, glass, paper, cork and food waste. The study revealed the possibility of applying environmental fines to restaurants and shops to reduce the waste generated from them throughout the year and to apply continuous monitorin

Volunteerism is an element included in many human cultures. It represents a positive cooperative act between individuals and groups. It expresses the social value systems. As a social phenomenon, it develops in societies according to innumerous circumstances and conditions. This study uses a functional approach that assumes that volunteering performs six functions for volunteers. Namely, we assume that volunteering (1) creates a sense of protection (2) meets significant cultural values (3) improves professional status of volunteers, (4) strengthens their social relationships, (5) helps them achieve a better understanding of life, and finally, (6) enhances their outlook and self-esteem. The central aim of the study is to discuss these fun

Abstract:
The research aimed to know favoured mass media for children and
modifying their behaviour ,the child became aquires the information from
mass media that he exposure them without any guidance , where upon the
quidance proqrammes becomes real danger whereas qet out their civil

style and converting to deadly poisons,and because of little study for this
supject the two researchers opined to perform astudy to know the favoured
mass media to the children and what are the mass media that modify their
behavior according to ther parent points of view ,after propring the research
measurement and the suilable statical methods it has shown that there are
mass media affect in children behavior ,they are st

This thesis aims to show the effects of the development of the traditional manual system of the tax accounting process to the electronic system by the activation of the tax identification numbers (TINs) mechanism. The impact of this development is facilitating the tax accounting process, tax fraudand thus increasing the tax outcome.To prove the research hypothesis, an electronic system was designed based on income tax report, estimation note of individuals, in additional to using Adobe Dreamweaver application to write PHP, HTML, Javascript, and CSS web languages to implement  the proposed system. The research reached a set of conclusions, the most important of which is; not enough the communication methods between the Genera

The Assignment model is a mathematical model that aims to express a real problem facing factories and companies which is characterized by the guarantee of its activity in order to make the appropriate decision to get the best allocation of machines or jobs or workers on machines in order to increase efficiency or profits to the highest possible level or reduce costs or time To the extent possible, and in this research has been using the method of labeling to solve the problem of the fuzzy assignment of real data has been approved by the tire factory Diwaniya, where the data included two factors are the factors of efficiency and cost, and was solved manually by a number of iterations until reaching the optimization solution,

Metal oxide nanoparticles demonstrate uniqueness in various technical applications due to their suitable physiochemical properties. In particular, yttrium oxide nanoparticle(Y₂O₃NPs) is familiar for technical applications because of its higher dielectric constant and thermal stability. It is widely used as a host material for a variety of rare-earth dopants, biological imaging, and photodynamic therapies. In this investigation, yttrium oxide nanoparticles (Y₂O₃NPs) was used as an ecofriendly corrosion inhibitor through the use of scanning electron microscopy (SEM), Fourier transforms infrared spectroscopy (FT-IR), UV-Visible spectroscopy, X-ray diffraction (XRD), and energy dispersive X-ray spe

Biosorption is an effective method to remove toxic metals from wastewaters. In this study biosorption of lead and chromium ions from solution was studied using Citrobacter freundii and Citrobacter kosari isolated from industrial wastewater. The experimental results showed that optimum grwoth temperature for both bacteria is 30oC and the optimum pH is 7 &6 for C. freundii and C. kosari respectively. While the optimum incubation period to remove Pb and Cr for C. freundii and C. kosari is 4 days and 3days respectively. Also the biosorption of Pb and Cr in mixed culture of bacteria and mixed culture of Pb and Cr was investigated. Result indicate that uptake of Cr and Pb for C.freundii, C. kosari and in mixes culture of both bacteria is 58%, 53%

           The plants of genus Heliotropium L. (Boraginaceae) are well-known for containing the toxic metabolites called pyrrolizidine alkaloids (PAs) in addition to the other secondary metabolites. Its spread in the Mediterranean area northwards to central and southern Europe, Asia, South Russia, Caucasia, Afghanistan, Iran, Pakistan, and India, Saudi Arabia, Turkey, and over lower Iraq, Western desert. The present study includes the preparation of various extracts from aerial parts of the Iraqi plant. Fractionation, screening the active constituent, and identification by chromatographic techniques were carried out.Heliotropium  europaeum

The current study is concerned  over the  benefits  from  our Prophet  ' Surah , these   benefits  are seven  which are : the first : (  The  losing  , disappointment ,  weakness  in the affairs  of those disbelievers ,the second : showing the affairs of the believers   in respect to integrity ,  forgiveness   and rest, the third :  Indicating  the big difference  between the believers and disbelievers , each team has   his own characteristics that being distinguished from the other,  I have explained  the benefit   that the disbelievers are in a difficult