The research aimed at finding out the effect of functional rotation on the tax performance of the employees of the General Authority for Taxes through the five-meter questionnaire prepared according to the required data. The data obtained from the research sample were analyzed. The results showed a significant effect of recycling In the tax performance, and this is evident from the proportion of his contribution to the interpretation of the total variation, which is a good indicator of the impact of functional rotation in the performance of the body sample research.

The present study was carried out to determine the bacterial isolates and study their antimicrobial susceptibility in case of burned wound infections. 70 burn wound swabs were taken from patients, who presented invasive burn wound infection from both sex and average age of 3-58 years, admitted to teaching medical Al- Kendi hospital from October 2007 to June 2008. Pseudomonas aeruginosa was found to be the most common isolate (48.9%) followed by Staphylococcus aureus (24.4%), Citrobacter braakii (13.3%), Enterobacter spp. (11.1%), Coagulase-negative Staphylococci (11.1%), Proteus vulgaris (6.66%), Corynebacterium spp. (6.66%), Micrococcus (6.66%), Proteus mirabilis (4.44%), Enterococcus faecalis (4.44%), E.coli (4.44%), Klebsiella spp. (2.22

The importance of this research is to clarify the nature and the relationship between the indicators of financial policy and banking stability in Iraq, as well as to find a composite index reflects the state of banking stability in Iraq in order to provide an appropriate means to help policymakers in making appropriate decisions before the occurrence of financial crises.

     Hence, the problem of research is that the fiscal policy has implications for the macro economy and does not rule out its impact on banking stability. Moreover, the central bank does not possess a single indicator that reflects the stability of the banking system, rather than the scattered indicators that depend o

The solution gas-oil ratio is an important measurement in reservoir engineering calculations. The correlations are used when experimental PVT data from particular field are missing. Additional advantages of the correlations are saving of cost and time.
This paper proposes a correlation to calculate the solution gas -oil ratio at pressures below bubble point pressure. It was obtained by multiple linear regression analysis of PVT data collected from many Iraqi fields.
In this study, the solution gas-oil ratio was taken as a function of bubble point pressure, stock tank oil gravity, reservoir pressure, reservoir temperature and relative gas density.
The construction of the new correlation is depending on thirty seven PVT reports th

The objective of the research is to identify the nature of voluntary disclosure of insurance services and its impact on the financial performance of Iraqi insurance companies by knowing the relationship between increasing disclosure of financial services and financial performance indicators of insurance companies.In order to achieve this objective, the research was applied to a sample of the Iraqi insurance companies listed in the Iraqi Stock Exchange (Al Amin Insurance Company, Al Ahlia Insurance, Dar Al Salam Insurance, Gulf Insurance, Al Hamra Insurance) and based on their published financial statements (2014-2015) ) And by analyzing the sample lists were connected to the research objectives.The main conclusion of the study is that in

The world is currently challenging the serious effects of the pandemic of the Coronavirus disease (COVID-19) caused by severe acute respiratory syndrome Coronavirus 2 (SARS-CoV-2). Data on pediatric COVID are rare and scattered in the literature. In this article, we presented the updated knowledge on the pediatric COVID-19 from different aspects. We hope it will increase the awareness of the pediatricians and health care professionals on this pandemic.

The principle of citizenship has international dimensions that affect the application of the principle, such as the structure of the international system, and the control of the concepts of globalization, international organizations which played an important role in the consolidation of this principle.

The problem of the study revolves around the effects of international variables on the principle of citizenship in Kuwait during the period 1991-2018.

The study used several indicators, such as: the rule of law, achieving the principle of separation of powers, the right to form parties, the application of the law of nationality, and racial discrimination, women's rights, and freedom of expression.

Let R be a ring with 1 and W is a left Module over R. A Submodule D of an R-Module W is small in W(D ≪ W) if whenever a Submodule V of W s.t W = D + V then V = W. A proper Submodule Y of an R-Module W is semismall in W(Y ≪_S W) if Y = 0 or Y/F ≪ W/F ∀ nonzero Submodules F of Y. A Submodule U of an R-Module E is essentially semismall(U ≪es E), if for every non zero semismall Submodule V of E, V∩U ≠ 0. An R-Module E is essentially semismall quasi-Dedekind(ESSQD) if Hom(E/W, E) = 0 ∀ W ≪es E. A ring R is ESSQD if R is an ESSQD R-Module. An R-Module E is a scalar R-Module if, ∀ , ∃ s.t V(e) = ze ∀ . In this paper, we study the relationship between ESSQD Modules with scalar and multiplication Modules. We show that

At the time when many important political events and evolutions took place, the cinema has been pretty active, and witnessed the historical events before and after the two world wars and the cold war. During the first half of the 20th century, the cinema had great interest from the major countries and their politicians, as well as the commercial turnout of large companies to invest in that field for the profits.  In the beginning of the 20th century, the major powers like the Soviet Union, the United States, Germany, Italy, England, and France started to compete in the development of their film industry and the investment of the new medium and the transformation of some famous works of fiction into films that perpetuate their cultur

This article discusses a discussion of trends and patterns of understanding and application of the concept of metaphor to various subjects that may interfere with the perspective of metaphors in translation theory, an attempt was made to use the principles and characteristics of metaphors and their fundamental tradition in translation theory, and to uncover the perspective of considering metaphor as a conceptual process. presenting its merits, since it is still considered an eccentric expression of linguistics.