Land Transport regards a main element in the In Fra – structure of the national economy where distance and time shortness, open new opportunities of work, develop the different regions and rise the standard of living….

It is necessary to emphasize that the circumastances surrounding Iraq such as wars, economic sanctions, blockade occupation effected negatively upon economic Indicators of land Transportion including Value of output Value added contraction of Investment allocation and  Investment expend tuer and the period of implementation and fulfillment of the projects of Land Transport to be ready to offer their service in underdeveloped country Like Iraq aiming to satisfy Fast and acomprehensi

This research investigates the importance of social accounting and the auditor’s report. It basically checks if there is an impact of social accounting on the auditor’s report at the availability the INTOSAI standards No. (1700 and 1706). The study recruited 105 employees of the Federal Financial Supervision Office in Iraq. Data were collected using questionnaire. The questionnaire validity and reliability were checked to assure the truthfulness of the findings. The study found a positive correlation and a statistically significant effect between the accounting for social responsibility and the auditor’s report. It is necessarily recommended for the auditor and the bodies working in the Board of Supreme Audit to ensure the inclusio

This work studies the role of serum apelin-36 and Glutathione S-transferases (GST) activity in association with the hormonal, metabolic profiles and their link to the risk of cardiovascular disease (CVD) in healthy and patients' ladies with polycystic ovary syndrome (PCOS). A total of fifty-four (PCOS) patients and thirty-one healthy woman as a control have been studied. The PCOS patients were subdivided on the basis of body-mass-index (BMI), into 2-subgroups (the first group was obese-PCOS with BMI ≥ 30 and the second group was non-obese PCOS MBI<30). Fasting-insulin-levels and Lipid-profile, Homeostatic-model assessment-of-insulin-resistance (HOMA-IR), follicle-stimulating-hormone (FSH), luteinizing-hormone (LH), testosterone and

AlO-doped ZnO nanocrystalline thin films from with nano crystallite size in the range (19-15 nm) were fabricated by pulsed laser deposition technique. The reduction of crystallite size by increasing of doping ratio shift the bandgap to IR region the optical band gap decreases in a consistent manner, from 3.21to 2.1 eV by increasing AlO doping ratio from 0 to 7wt% but then returns to grow up to 3.21 eV by a further increase the doping ratio. The bandgap increment obtained for 9% AlO dopant concentration can be clarified in terms of the Burstein–Moss effect whereas the aluminum donor atom increased the carrier's concentration which in turn shifts the Fermi level and widened the bandgap (blue-shift). The engineering of the bandgap by low

AlO-doped ZnO nanocrystalline thin films from with nano crystallite size in the range (19-15 nm) were fabricated by pulsed laser deposition technique. The reduction of crystallite size by increasing of doping ratio shift the bandgap to IR region the optical band gap decreases in a consistent manner, from 3.21to 2.1 eV by increasing AlO doping ratio from 0 to 7wt% but then returns to grow up to 3.21 eV by a further increase the doping ratio. The bandgap increment obtained for 9% AlO dopant concentration can be clarified in terms of the Burstein–Moss effect whereas the aluminum donor atom increased the carrier's concentration which in turn shifts the Fermi level and widened the bandgap (blue-shift). The engineering of the bandgap by

The purpose of this research is to demonstrate the effectiveness of a program to address the problem of mixing similar letters in the Arabic language for students in the second grade of primary and to achieve the goal of the research. The researcher followed the experimental method to suit the nature of this research and found that there are statistically significant differences between the tribal and remote tests, The effectiveness of the proposed educational program. At the end of the research, the researcher recommends several recommendations, the most important of which are: 1 - Training students to correct pronunciation of the outlets, especially in the first three stages of primary education (primary) and the use of direct training

Photonic Crystal Fiber Interferometers (PCFIs) are widely used for sensing applications. This work presents the fabrication and the characterization of a relative humidity sensor based on a polymer-coated photonic crystal fiber that operates in a Mach- Zehnder Interferometer (MZI) transmission mode. The fabrication of the sensor involved splicing a short (1 cm) length of Photonic Crystal Fiber (PCF) between two single-mode fibers (SMF). It was then coated with a layer of agarose solution. Experimental results showed that a high humidity sensitivity of 29.37 pm/%RH was achieved within a measurement range of 27–95%RH. The sensor also showed good repeatability, small size, measurement accuracy and wide humidity range. The RH sensitivity o

     This research Sought to identify the correlation relationships and the impact of each of the job description and perceived organizational support, Excellent Job performance of the heads of academic departments in the faculties of the University of Sulaymaniyah Iraqi Kurdistan Region, totaling (89) as President, and to achieve this was Default plan includes research variables as well as the formulation of a number of preparation fundamental assumptions, and researchers used a questionnaire for this purpose as a tool head of the collection of data and information, as it was distributed (80) copies, and the number of retrieved them (76) a copy of a valid statistical analysis, as well as conducting personal i

The characters of facades' form of the Iraqi building after 2003 have been changed, it has been described by many names. The problem of the research is that what are the features of the characters of the form in the façades of the buildings in Baghdad city after 2003? Are the façade of the individual houses or the commercial buildings is the heaviest in the visual weight? The research aims to answer those questions by choosing the vernacular architecture as a measurement tool. It is the informal image of the architecture, which is built by people informally and spontaneously, without official control and legislation to be organized. This is smellier to what has happened in Baghdad, after 2003 according to previous study submitted

The characters of facades' form of the Iraqi building after 2003 have been changed, it has been described by many names. The problem of the research is that what are the features of the characters of the form in the façades of the buildings in Baghdad city after 2003? Are the façade of the individual houses or the commercial buildings is the heaviest in the visual weight? The research aims to answer those questions by choosing the vernacular architecture as a measurement tool. It is the informal image of the architecture, which is built by people informally and spontaneously, without official control and legislation to be organized. This is smellier to what has happened in Baghdad, after 2003 according to previous stud