There are many developments in political, strategic aspects in the middle east either in
international field which represented by U.S.A as first polar in world or territorial field which
represent by Turkey and Iran, as territorial powers in the region, Turkish role is fit with
American position in order to draw new map of middle east, Turkey advocate new policy to
confirm its attitude in Euro peen Union and its relation with U.S.A.
Iran adopted policy of Expansion in Iraq, Yamen, Lebanon and Syria, in addition Iran
enlist all it efforts to develop its Nuclear program and enter Nuclear club which make Iran,
Super power in middle east and the world, each Turkey and Iran have certain attitudes toward
all political c

Taxes are an essential axis in the economy as the most effective and effective economic tool in any country (economy). Expanding the scope of taxation without adequate study has produced a dangerous result with a negative impact that is almost apparent, namely (tax evasion), which stands as a barrier preventing the state from reaching Therefore, the research sought to study strategic tax planning and its importance in reducing tax evasion, and the research aims from that to prove the importance of adopting strategic planning in the field of taxes according to modern and effective scientific foundations to reduce tax evasion to enhance the achievement of tax evasion. The financing objective is in addition to the other objectives,

ان الرأسمالية ليست بناءً هندسياً يتم انتظامه وفقاً للنظريات الهندسية والمعادلات الرياضية والفنون المعمارية، لأنها ببساطة نظاماً اجتماعياً يقوم على تشكيلة اقتصادية معينة، والأخيرة تقوم على مستوى معين لتطور قوى الانتاج (التكنولوجيا) والذي يقوم عليه مستوىً معين لعلاقات الإنتاج، ويقوم على التشكيلة الاقتصادية/ نمط الإنتاج نظاماً سياسياً، هو جزء من البناء الفوقي، ولأنها نظاماً اجتماعياً بالمواصفات انفة

The research aims to determine the role of functional alienation and its impact on Job Satisfaction in General Motors Company, that were selected to apply the field side being an important company in Iraq, the problem was research with difficulty in employees adapt and their sense of alienation in their work which is reflected negatively on the level of satisfaction with work in company searched. A questionnaire was adopted as the main tool for data collection research which included (31) items distributed on (50) employees in the company selected, on a randomly chosen and based on the statistical program ready by (SPSS). Sample of this study was the most important findings of the research are the weak management of the company i

A significant influence of temperature width found on the vanadium oxide properties, it plays a major role in highlighting the thermal limits of the three phases (metallic, semiconductor, and dielectric). Two values of the temperature width , and , had taken and studied their effect on both the dielectric constant and its two parts; refractive index, and extinction coefficient, and. It found that: as the temperature width is greater, the more the properties of the three phases for . In addition to increasing the thermal range for phases which can be reached to when , while it's at . Our results have achieved great compatibility with the published results globally. In addition to the effect of both ultraviolet, visible, and infrared

Objectives: The aim of the study was, to assess the nurse's role regarding cardiovascular drug
administration in Erbil city.
Methodology: A descriptive survey was conducted in Hawler teaching and Rizgari teaching Hospitals. The
number of samples is 50 nurses; the period of the study was started from 15th of November 2008 up to
the end of March 2009. A questionnaire was developed by investigators based on extensive review of
available studies and literatures. Data were collected through application of observational check list
consist of two part, part one was demographic sheet and part two about nurse’s responsibility regarding
medication administration which include (before, during, after drug administration). Data

Gypsum is one of the important construction materials in Iraq in plastering surfaces and gypsum board , the ability of gypsum to give a comfortable an aesthetic ambiance as a construction material increase the need of gypsum , The particle size , total surface area and particle size distribution were factors affecting plaster properties used for construction properties . In this study gypsum paste was used with different mixing ratios of particle size and studied the physical properties of these types of pastes named (standard consistency ,setting time ,density) and compressive strength . The results showed that the water to gypsum ratio increased with increasing the fineness of the gypsum to (0.75%) and the setting time to the maxi

This study investigates consecutive reaction assisted by pervaporation for the first time. It studies the saponification of diethyladipate DA with sodium hydroxide NaOH solution synchronous with separating ethanol from the reaction mixture through an aqueous – organic membrane. The effect of time on some variables such as: permeated ethanol concentration EtOH wt%, separation factor (α), concentration of NaOH solution CB in the reaction medium and the conversion of DA to monoethyladipate (the intermediate product) was studied. It was shown that EtOH wt% and the conversion increased with increasing time unlike CB but (α) showed the existence of maximum value during the time of experiment. The process of reaction assisted by pervaporation