The research tagged with (similar rulings in the holy heavenly books - the Holy Qur’an and the Bible) highlights that there are a number of rulings in the heavenly books that are similar to each other in terms of content, meaning and significance and did not change from one prophet to another because they relate to the basic interests on which social relations are built. Documenting ties, preserving rights, preventing abuse, etc. These are among the divine purposes in clarifying rulings in order to reach their goals and achieve their goals. Therefore, by combining these rulings, many problems and incidents that are the subject of disagreement and doubt between the two religions can be achieved and addressed. Those who want reform, righ

Tourist business organizations face a challenging and the risks dynamic environment reflected its impact on the community and generate extra under pressure in the responsibilities and burdens of exceptional and affected much of factors, accidents and risks as a result of the actions and attitudes of disasters variety may exceed the geography of States border, which requires the absorption of risks facing the tourism and how to manage and deal with them scientific and reasonable grounds for the diagnosis and treatment of risk and how to reduce the aggravation and the different kinds.

As risks affecting the most important and vital to organizations as a tourist aspects of the market share and styles tourist

This work evaluates the economic feasibility of various production scenarios for the Zubair reservoir in the Kifl oil field using cash flow and net present value (NPV) calculations. The Kifl field is an exploratory field that has not yet been developed or assessed economically. The first well was drilled in 1960, and three other wells were later drilled to assess the oil accumulation, so in this research, Different production scenarios were evaluated economically. These scenarios were proposed based on the reservoir model of the Zubair formation in the field. The research methodology used QUE$TOR software to estimate capital expenditures (CapEx) and operating expenditures (OpEx) based on field-level data, production prof

This study focuses on the basics of cultivation and production of the Wheat Crop in
Wasit Province ; in order to reveal the reality of the geographical distribution of its cultivation
and production.
Wheat is the most important field crops cultivated in Wasit province, as it has vast
possibilities for expansion in growing and production, in which agriculture conducted in a
year and left in other , then changing this method would increase cultivated area of it to nearly
doubled, as well as the possibility of increasing average yields in Donam by using improved
seeds, fertilizer, with the availability of water lever machines, especially wheat is grown in
areas of rivers abutment.
The study showed the spread of th

This paper aims to explain the effect of the taxes policy including direct & indirect taxes on supporting the domestic Investment in Iraq. This could help the official planners for drawing the future policies that help provoking (istumlating) the domestic investment in Iraq the quantitative analysis approach was adopted using regression model. The results showed the significance of the effects of both direct & indirect taxes policies on domestic as a simple correlation coefficient ( r ) of ( 0.6 ) , ( 0.64 ) respectively.  

The current research aims to evaluate the level of inclusive leadership within the General Secretariat for the Council of Ministers, and its role in achieving integration in work through the need to improve relationships between different administrative levels, facilitate participation, expression of opinions, and belonging to the organization. In order to achieve the research objective, the descriptive analytical statistical method was chosen using the SPSS V.25 programs, with various statistical methods and measures, including mean, standard deviation, variance coefficient, relative importance, and simple regression, through a questionnaire tool for data collection. The research community included the leadership in the sample of resear

Native speakers of English from different parts of the world have different accents,but the differences of accents are mainly the result of differences in the sound of  vowels  and consonants . The actual use of all these sounds in combination leads the speaker to produce a number of segments which only appear on the production level and realized on the perceptual  one . RP pronunciation represents the teachable variety in all Iraqi universities because it is the most acceptable and understandable accent all over the world and not only in South East London ..The structure of the English syllable in RP  pronunciation is influenced by the appearance of certain allophones especially aspiration and glottalization which ch

Objective: Assessment of health problems and identify demographical information to elderly. Methodology:
it is a descriptive study, data were collected by the researchers depended on the direct interview with the
elderly by using the study instrument (questionnaire) as well as review the records of the geriatric.
Results: The majority of study sample (66%) were males and (24.3%) were within age group (70-74) years,
(44.7%) were widows, and (41.7%) did not read and write. This study applied the international classification
of diseases(short-table) in (11) items, which stated that most of the elderly were complaining from
health problems: debility of hearing (80.65%), eczema or allergies (69.35%), debility of vision (66.9

This study attempts to test the possibility of developing organizational performance in Zain Telecom by adapting the philosophy and concept of Organizational Identification and its dimensions, the most important of which are (Organizational Identification, organizational loyalty, organizational affiliation).To achieve the goal, the research relied on the questionnaire method, which is one of the methods of collecting information in field studies.

The Iraqi economy has suffered for a long period of inflation because of the Iraq war and the resolutions and the sanctions that were imposed on Iraq, this phenomenon overshadowed at various aspects of the economy including the tax revenue that the State seeks to optimize the total income for the budget, the research covers the years 1990-2010, these years have been divided according to the country's economic variables.

The research  adopted on econometrics analysis that is based on the information and data available on topics and has been using statistical methods to test functions are formulated.

Research concluded that rates of inflation and GDP impact is limited to direct taxation and indirect in current prices a