This study aims to reach the right of governorates that are not organized in a region to impose local legislation, including tax legislation, and the extent of the constitutionality of this legislation and its consistency with constitutional texts and legal rules. The imposition of local taxes finds its constitutional and legal basis in the Iraqi constitution for the year 2005 and the law of governorates not organized in a region.The imposition of local taxes corresponds to the principle of tax legality, which is reflected in the necessity of issuing tax laws from a competent authority, whether this authority is federal, regional or local. Rather, it is sufficient that it be competent

Three-dimensional cavity was investigated numerical in the current study filled with porous medium from a saturated fluid. The problem configuration consists of two insulated bottom and right wall and left vertical wall maintained at constant temperatures at variable locations, using two discretized heaters. The porous cavity fluid motion was represented by the momentum equation generalized model. The present investigation thermophysical parameters included the local thermal equilibrium condition. The isotherms and streamlines was used to examine energy transport and momentum. The meaning of changing parameters on the established average Nusselt number, temperature and velocity distribution are highlighted and discussed.

In this part of programme , different bacterial isolates mainly Salmonella spp, Shigella spp and Escherichia coli were used for antagonism with Saccharomyces boulardii under different conditions . S.boulardii was grown under aerobic conditions and antagonized with young overnight nutrient broth cultures of test bacterial isolates and other kept in refrigerator for a week after full growth . Young cultures were more susceptible to antagonistic effect of yeast compared to old cultures and on isolates grown on solid medium for 24 hr. S.boulardii grown under aerobic and microaerobic conditions and antagonized with overnight broth cultures of test bacterial isolates , The results revealed that aerobic cultures of yeast had more inhibito

In this research we prepared CdS thin films by Spray pyrolysis method on a glass substrates and we study its structural , optical , electrical properties .The result of (X-Ray ) diffraction showed that all thin films have a polycrystalline structure , The relation of the transmission as a function of wavelength for the CdS films had been studied , The investigated of direct energy gap of the CdS its value is (2.83 eV). In Hall effect measurement of the CdS we find the charge carriers is p – type and Hall coefficient 1157.33(cm3/c) ,Hall mobility 6.77(cm2/v.s)

The petrophysical analysis is very important to understand the factors controlling the reservoir quality and production wells. In the current study, the petrophysical evaluation was accomplished to hydrocarbon assessment based on well log data of four wells of Early Cretaceous carbonate reservoir Yamama Formation in Abu-Amood oil field in the southern part of Iraq. The available well logs such as sonic, density, neutron, gamma ray, SP, and resistivity logs for wells AAm-1, AAm-2, AAm-3, and AAm-5 were used to delineate the reservoir characteristics of the Yamama Formation. Lithologic and mineralogic studies were performed using porosity logs combination cross plots such as density vs. neutron cross plot and M-N mineralogy plot. Thes

Conducted the study of the experimental conditions of the interaction of glass the visual Alpmuth containing 15% Mall of zinc with phosphoric acid ????? various degrees of thermal and clip areas prone to interact different way turntable

Both normally developed insects and insects developed after cessation of eggs growth were
used in this work. Cessation of eggs growth occurred following abnormal conditions, which
lasted for 3.5 months before developing into adults, due to the war led by the U.S. and her
alliances against Iraq. These insects showed low rates of water contents and an active response
to water loss. Therefore their tolerance of desiccation was weak. In addition, they had an active
ability to restore their water loss quickly, after return them to a culture, this indicates that some
changes occurred in their integumentary properties were not permanent and took their turn
within one population only, but may or may not serve this population

Purpose: The research aims to determine the relationship between E-Learning and Total Quality Management (TQM) in Educational institutions in Nineveh Governorates.

Methodology / Design: The researchers distributed (30) questionnaires to employees (teachers and administrators) of Nineveh Governorate education who represent the community of the research sample, as they were analyzed using the SPSS V.20

The importance of research: The importance of the research in the fact that it focuses on one of the educational methods represented in integrating the traditional method and relying on modern technologies using computers and the Internet in the field of education to improve the reali

     Environmental Tax is deemed as one of the most important tools that can be used to eliminate the problem of oil –based  environment pollution resulted out of oil products processes and this has been significantly approved by the experience in those leading countries in the field of protecting the environment against pollution whereas oil-producing countries which are rather awkward in maintaining the environment such as Iraq , suffer from notorious environmental effects pertaining to oil product processes.

     The problem of the research is represented the increased and constant rise in the volume of the environmental pollutants resulted from the processes managed by the intern