The nature of the political system of any country in the international system must have an impact on the policy of the State, whether in the interior or exterior, both regional and international, Turkey is one of the most important countries in the Middle East, which have a place and effectiveness on the surrounding environment, hence the importance of research lies in its political system and the transfer of power in it and its transformation from the form of the parliamentary system to the presidential system of the repercussions of the task and mutual effects between Turkey and the countries of the surrounding region in terms of the extent of achieving political stability in the Turkish interior or not and how this can be refl

Abstract

                 The research aims to diagnose the reality of applying the eighth requirement (operation) of the business continuity management system according to the international standard (ISO 22301: 2019), in the General Tax Authority, which is related to planning, implementing and controlling specific processes and procedures to address risks and opportunities, and the research adopted the checklist of the standard ( ISO 22301: 2019), in obtaining information, to measure the extent of application and documentation, the percentages and the weighted arithmetic mean were relied upon, and the research reached a set of result

          This study aims to identify the concepts of financial crisis and its reasons of creation , also explain the effects of the accounting disclosure and the International Accounting Standards in current financial crisis, In addition to,  indicate the role of accounting in the reform of the financial system from the impact of financial crisis.      

       The  methodology of this study orientied to two main aspects, the first is an identifying approach through exploring the opinion of financial experts, the second aspect is based on an analytical approach to satisfy the requirements  of experts to get there opi

      That the electronic payments system plays an important role in the effectiveness of commercial banks by attracting domestic or foreign investors, especially in the banking sector , It must keep abreast of global developments and technology in the field of banking that lead to the effectiveness of the bank by providing modern banking services and good customer service that improves the reputation of the bank, as well as develop its activities and promotes economic development at the country level , The technological progress of the bank will increase the speed of conducting banking operations, accuracy and safer , here should be laws and regulations related to electronic payment systems keep pace with the la

Communication has seen a big advancement through ages; concepts, procedures and technologies, it has also seen a similar advancement of language. What unites language and media is the fact that each one of them guides and contributes to the other; media exists and results from language and from the other sign systems, and what strengthens this connection is the symbolic language system, as media helps it by providing knowledge and information. The change that occurred through time must leave a significant trace in the media, for example Diction, which has changed concerning development and growth, also the ways and mediums of media have become manifold and widespread. This change affected the recipient whether it was a reader, listener o

This study was designed for isolation and molecular identification of Nontuberculous Mycobacterium (NTM) from fish during the period between October and December 2017 from Karbla province, Iraq. This study included 200 fresh fish samples from four different species including Spondyliosoma cantharus, Liza abu, Carassius carassius and Cyprinuscarpio. Three samples of each fish were taken including gills, muscles and all internal organs. The samples were processed by decontamination, concentration of 4% sodium hydroxide, and 0.1 ml of sediment was streaking on Löwenstein Johnson (LJ) media; then the bacterial cultures were incubated at 28-30 °C for 3days up to 4 weeks and suspected colonies were stained with acid fast stain to confir

Quantum channels enable the achievement of communication tasks inaccessible to their
classical counterparts. The most famous example is the distribution of secret keys. Unfortunately, the rate
of generation of the secret key by direct transmission is fundamentally limited by the distance. This limit
can be overcome by the implementation of a quantum repeater. In order to boost the performance of the
repeater, a quantum repeater based on cut-off with two different types of quantum memories is suggestd,
which reduces the effect of decoherence during the storage of a quantum state.

Background: Polymethyl methacrylate (PMMA) is the most commonly used material in denture fabrication. The material is far from ideal in fulfilling the mechanical requirements. Midline fracture; poor thermal conductivity and water sorption, are common problem in this material. The purpose of this study was to evaluate the effect of addition of surface treated Aluminum oxide nano fillers on some properties of heat cured (PMMA). Materials and methods: In addition to controlled group of heat cured PMMA the silanized (Al2O3) nanoparticles was added to PMMA powder by weight in three different percentages 1wt%, 2wt% and 3wt%, mixed by probe ultra-sonication machine. 200 specimens were constructed and divided into 5 groups according to the test (e

Sludge from stone-cutting (SSC) factories and stone mines cannot be used as decorative stones, stone powder, etc. These substances are left in the environment and cause environmental problems. This study aim is to produce artificial stone composite (ASC) using sludge from stone cutting factories, cement, unsaturated resin, water, silicon carbide nanoparticles (SiC-NPs), and nano-graphene oxide (NGO) as fillers. Nano graphene oxide has a hydrophobic plate structure that water is not absorbed due to the lack of surface tension on these plates. NGO has a significant effect on the properties of artificial stone due to its high specific surface area and low density in the composite. Its uniform distribution in ASC is very low due to its hydropho