The concept of TQM is based on one of the concepts that combine administrative and innovative methods. The aim of the research is to demonstrate the dimensions of TQM in enhancing the satisfaction of the taxpayers through a survey of a sample of officials in the General Authority for Taxation and 50 officials. In the collection of data and information, and the results were analyzed using the SPSS program to find the most important compounds and factors in he method of analysis.

The research problem was represented by the non-application of the General Authority for Taxation to the entrances and modern practices in the administrative work. The results of some of the complications that accompany the tax accounting process, which af

Abstract

The factor that keeps society from collapsing and regressing to chaos, violence, and lawbreaking is to stick to the human moral principles and criteria of moral behavior that prevent the spread of corruption and crime to the extent that law becomes devoid of activity and loss its dot errant power in front of chaos. The role of moral behavior is to motivate individuals to respect the general laws in dealing with others. Because of the dissemination of odd behavior patterns within our society, the social links are been badly affected and it's urgent for educational institutions to perform their duty in working on spreading awareness about moral values and avoid deviant directions and socially threatening t

A low speed open circuit wind tunnel has been designed, manufactured and constructed at the
Mechanical Engineering Department at Baghdad University - College of Engineering. The work is one of
the pioneer projects adapted by the R & D Office at the Iraqi MOHESR. The present paper describes the
first part of the work; that is the design calculations, simulation and construction. It will be followed by a
second part that describes testing and calibration of the tunnel. The proposed wind tunnel has a test
section with cross sectional area of (0.7 x 0.7 m2) and length of (1.5 m). The maximum speed is about (70
m/s) with empty test section. The contraction ratio is (8.16). Three screens are used to minimize flow
distu

High frequency (HF) communications have an important role in long distances wireless communications. This frequency band is more important than VHF and UHF, as HF frequencies can cut longer distance with a single hopping. It has a low operation cost because it offers over-the-horizon communications without repeaters, therefore it can be used as a backup for satellite communications in emergency conditions. One of the main problems in HF communications is the prediction of the propagation direction and the frequency of optimum transmission (FOT) that must be used at a certain time. This paper introduces a new technique based on Oblique Ionosonde Station (OIS) to overcome this problem with a low cost and an easier way. This technique uses the

The aim of this research is to clarify the importance of total quality management. Total quality management considered as a cultural process covering the various aspects of activities in society that helps human well-being, as well as the development of its efficiency and ability. They also have an effective role in achieving the desired goals that will benefit humanity. The concept of total quality management in the Qur'an is a broad, comprehensive and well integrated concept that aims to improve human life economically and socially. Quality in the Qur'an is a mean to achieve human beings happiness.
In this research we will highlight a successful story of quality management from Qur'an that ensures consumer protection and support of

     The aim of this paper to study the effect of the implicit factors on the entrepreneurial spirit of the students of the Algerian university. Our structural model was proposed based on the model (Shapiro et Sokol, 1982) and the model (Ajzen, 1991). We tested it on a sample of 163 university students at the University of Algiers 3. The model consists of a set of variables (the intention of contracting as a dependent variable, structural and social educational support as independent variables). The results showed that educational and social support factors affect the entrepreneurial spirit of students more than structural support. The Applied Impacts are the enhancing of knowledge capacities of university stu

Abstract

The study aims to identify the degree of citizenship values practiced by Bisha University students and identify the impact of gender, college, and academic level, on the degree of the practice of University students for citizenship values. The researcher used the descriptive-analytical method including a questionnaire of (44) items. To process the data, the researcher applied the computational averages, standard deviations, percentages, and T-test. The questionnaire was implemented on a sample of (600) of the 2 and 8 levels during the second semester of the academic year (2020-2019) at Bisha University. The study findings revealed that the degree of the pra

BACKGROUND: Preeclampsia (PE) is a possible etiology of obstetrical and neonatal complications which are increased in resource-limited settings and developing countries. AIM: We aimed to find out the prevalence of PE in Iraqi ladies and specific outcomes, including gestational weight gain (GWG), cesarean section (CS), preterm delivery (PD), and low birth weight (LBW). METHODS: All singleton pregnant women visiting our tertiary center for delivery were involved over 3 years. PE women were compared with non-PE ladies. Complete history and examination were done during pregnancy and after delivery by the attending obstetrician and neonatologist with full documentation in medical records. RESULTS: PE prevalence was 4.79