The infrastructure is one of the basic components of the tourism industry in Iraq in general and in Najaf in particular, in spite of there are obstacles and problems that which are hindered the development of tourism in Iraq, some of them are related to the  tourism industry itself, some are related to the security and political situation, and some are related to poor management of tourism. However, the infrastructure is considered the cornerstone of the success of the tourism industry in Iraq and other countries, if it is available, it can be a potential indicator of success, and on the contrary, it is a hindrance to go forward. The aim of this research is to shed light on the availability of requirements for the s

It highlights the importance of research through its focus on the assessment of tax for settling accounts Mmakhr medicines and annual statement controls and its role in determining the taxable income of the real tax Mmakhr drugs and achieve tax equity through tax settling accounts. The tax authority relies annual controls laid down by the tax settling accounts for Mmakhr medicines despite their inclusion bookkeeping business No. 2 system for the year 1985 average .ually this basis formulated hypothesis (that the adoption of the tax authority on annual controls in the tax settling accounts for Mmakhr medicine does not contribute in determining income taxable real tax for this Almmakr). the resulting search for a number of conclusions and

Abstract
The study which carried( The important political development in
democracy Congo).initially deals with The important political events in African
country democracy Congo which know tow political period , and this study
divided tow chapter to expend these periods , the first chapter subject was the
period of mobotow 1965- 1997 . while the second chapter subject was abo

democracy Congo under the rule of loran cabeela who's comes to the rules of
the African country after he lead military movement agents' mobotow .
but the study have aconcluded that the political development in
democracy Congo happened because of the foreigner role , this role keep the
authority of mobotow and in the end let him down

The aims of this study the infection with parasites Entamoeba histolytica and Giardia lamblia and prevalence rates and their relationship with gende , age group , the number of family members and source of drinking water among the patients at attending the Bint Al Huda and Al- Hussin Teaching hospital in Nassriyia city in Thi- Qar province , it was noticed that the percentage of parasitic infection at females was 38.55% and at males was 61.45% and the percentage of parasitic infection with Entamoeba histolytica 97% was higher than the percentage of parasitic infection with Giardia lamblia 3%,and the reduction of percentage of infection is associated with increasing of the number of family member ,the percentage of infection was 49% at the

The current research aims to identify the contributions of small income-generating projects in theempowerment of rural women in Nineveh Governorate ,Al-Hamdaniya district, as a simplerandom sample was drawn from the research community of 280 respondents , according to theRobert Mason equation at the level of significance 0.05, so the sample size was 162 respondents,i.e. a percentage 58% collected the necessary data using a questionnaire prepared as a basic toolfor data collection consisting of 20 items distributed on two axes ,and the results of the researchwere analyzed and presented using the spss statistical program, as well as manual analysis usingrepetitions, the weighted mean, the standard deviation, and the percentage weight. And the

A total of 28 birds were examined to investigate about the distribution of the nematode Hadjelia truncata among some members of the avian family Columbidae in Al-Diwaniya Province, Central Iraq. The percentages of the infection rate with this nematode were 27.27, 37.5, 14.28 and 0 in Columba livia, C. palumbis, Streptopelia decaocto, and S. turtur respectively. Reporting Hadjelia truncata from Streptopelia decaocto constitutes a new host record.

 The integration of AI technologies is revolutionizing various aspects of the apparel and textile industry, from design and manufacturing to customer experience and sustainability. Through the use of artificial intelligence algorithms, workers in the apparel and textile industry can take advantage of a wealth of opportunities for innovation, efficiency and creativity.
The research aims to display the enormous potential of artificial intelligence in the clothing and textile industry through published articles related to the title of the research using the Google Scholar search engine. The research contributes to the development of the cultural thought of researchers, designers, merchants and the consumer with the importance of integ

Iraq is considered the origin of civilization first colonies have been cited in its northern parts , when the first attempt in agriculture and animal breeding were began ,and the cave , were taken as houses. That time the first agricultural colony were colonized in Kirkuk and Mussel . There colonies have been developed to be villages which had another activities in addition to the main activity which was agriculture . The distribution without any administrative planning . Lately , the stochastic distribution starting to disappear due to the planning of cities and their to rural surrounding. This study is involved in the analysis of the patterns of the location distribution of the villages , and the form that taken by the village

Abstract

Objective(s): To evaluate blended learning in nursing education at the Middle Region in Iraq.

Methodology: A descriptive study, using evaluation approach, is conducted to evaluate blended learning in nursing education in Middle Region in Iraq from September 26^th, 2021 to March 22^nd, 2022. The study is carried out at two Colleges of Nursing at the University of Baghdad and University of Tikrit in Iraq. A convenient, non-probability, sample of (60) undergraduate nursing students is selected. The sample is comprised of (30) student from each college of nursing, Self-report questionnaire is constructed from the literature, for e

The study seeks to clarify the role of International Auditing Standard No. (320) of the relative importance in determining responsibility for planning and implementing the process of auditing financial statements and expressing neutral technical opinion through the analytical procedures of the auditor, whose responsibility is to obtain appropriate and reliable audit evidence that helps the auditor to form a general conclusion about whether The financial statements were consistent with the auditor's understanding of the entity. The relative importance contributes to defining the important accounts that help to set priorities for the auditor to set the necessary analytical procedures for these accounts. One of the most important co