Research indicates that the second half of the twentieth century marked large interests in the service industry by government and private organizations in that one, and the service industry has become the bedrock of plans in achieving economic and social development. From this standpoint felt specialists and researchers the importance of transport modes, including rail, which should be available between Almnltq Civil populated as services organized by the competent authorities to achieve the active participation of citizens in economic and social development in the region and that the term services means economic activities, which are the results Pollack concrete such as accepting the situation and satisfaction them or satisfacti

The research aims to shed light on the nature of the tax gap in the income tax by the method of direct deduction and its reflection on the financial objective of the tax, and to determine the reasons for this gap in the deduction between the tax due in accordance with the laws and instructions in force and the tax actually paid. The tax gap is a real problem that cannot be ignored for what it represents loss of financial revenues due to the state.

The research problem is represented in the existence of a gap between the tax due according to direct deduction instructions and the tax actually paid according to the financial statements, and to achieve the objectives of the research and test the hypotheses, t

This research focuses on the epidemic of Job burnout and seeks to achieve sustainable preeminence among the employees of the University of Baghdad. It also identifies the meaning of the differences between the two genders of males and females according to the variables, and it also does the correlation between the two variables. First, the two researchers developed a test of job burnout that incorporates 18 items, which has been proven to be statistically fit. Moreover, they developed a competitive superiority measure consisting of 22 items in it, and its psychometric properties confirm their fit. The two tools were applied to a sample of 120 employees who were randomly selected from six colleges at the University of Baghdad, alongside univ

Objective: To find out the prevalence of anxiety and depression among Iraqi repatriated prisoners of Iran-Iraq war
(IRPOWs), and the relationship with some variables.
Methodology: A descriptive study was carried out from Oct. 18th, 2009 through Jan. 10th, 2010. A Snowball
sampling as a non-probability sampling technique was used to recruit 92 repatriates who had visited Ministry of
Human Rights. An instrument was constructed for this purpose. The constructed instrument consisted of six
demographic characteristics, and fourteen items to measure the level of anxiety and depression in prisoners of
war (POWs). Data were collected with using the constructed instrument and the process of the interview as means
for data col

Myriophyllum spicatum distribution in Al-Burgga marsh, Hor Al-Hammar was described in relation to some of the physical-chemical properties for its habitat (water depth, light penetration, water temperature, water salinity, pH, dissolved oxygen, Ca+2, Mg+2, reactive NO2=, reactive NO3-1, and reactive PO4-3) during 2011, seasonally. CANOCO ordination program (CCA) was used to analyse the data. Its vegetation cover percentage was with its peak at summer, its value was 90 %, while the lowest value was 20 % in winter. Statistically, Positive relationships for WT, sal., Ca+2, Mg+2, reactive NO2=, reactive NO3-1, and reactive PO4-3 with the vegetation cover percentage were observed. While, negative relationships for WD, pH, and DO with the ve

ackground: Escherichia coli is one of the most
important bacterial pathogen that can cause several
disease to human being . In our study we try to
investigate the sensitivity resistance pattern of
Escherichia coli against three antibiotics ( Amikacin,
Nalidixic acid and Cephalexin).
Methods: For this purpose we collected 51 clinical
isolates of Escherichia coli from stool and urine of
outpatient and inpatient patients from different wards
of AL-SADER Teaching Hospital in AL-NAJAF
AL-ASHRAf, IRAQ, and tested by culture and
sensitivity test .
Results: The results appeared that Amikacin show
the highest percentage of sensitivity ( 66.66 % ) ,
while Cephalexin show the lowest percentage of
sensiti

 ملخص البحث

      يعد البيت المكان الاجتماعي الأول الذي تبنى فيه الصحة النفسية لدى الفرد منذ بداية حياته كطفل  في ظل أسرته ، إلا أن الروضة تمتلك على الرغم من ذلك أثراً تكوينياً مهماٌ في حياة الطفل وعلى شخصيته ، والتي لا يمكن ان يقلُّ عن أثر الايجابي للبيت ؛ ذلك أن المفهوم الجديد لدور الروضة لا يقتصر بمجرد كونها مكانًا تقوم فيها المعلمة بتزويد الاطفال بالمعر

                           This research   included recent skills of transformed ieadership ,its five aspect and they are(transformed,speech of boos,chorus co-0perative work,behavior adjustment of values,common view point,understanding,and apologizing)Thescale is being made for these five aspects and it  done on sample of Baghdad university staff and the sample consist of(424)teacher of both genders.The study found out existence of  transformedskills of leadership    for  girls  .             &

The current study aims to find a new plan to manage the water quality of the western part of the Hammar Marsh to reduce the salts that cause problems for the marshes and preserve their environmental life by isolating the southwestern part of the Hammar Marsh by closing the outlet under the railway embankment. The outlet is discharging saline water to the east-western part of Al Hammar Marsh. After isolating the southwestern part of the marsh, a new outlet is proposed. The impact of the flow hydrodynamics on improving the water quality was simulated using the SMS model. The hydrodynamics and water quality simulation models for the marsh are : a hydrodynamic model and average depth (SMS RMA2) and a two-dimensional water quality model (SMS