The research aimed to modeling a structural equation for tourist attraction factors in Asir Region. The research population is the people in the region, and a simple random sample of 332 individuals were selected. The factor analysis as a reliable statistical method in this phenomenon was used to modeling and testing the structural model of tourism, and analyzing the data by using SPSS and AMOS statistical computerized programs. The study reached a number of results, the most important of them are: the tourist attraction factors model consists of five factors which explain 69.3% of the total variance. These are: the provision of tourist services, social and historic factors, mountains, weather and natural parks. And the differenc

The research aims to shed light on the nature of the tax gap in the income tax by the method of direct deduction and its reflection on the financial objective of the tax, and to determine the reasons for this gap in the deduction between the tax due in accordance with the laws and instructions in force and the tax actually paid. The tax gap is a real problem that cannot be ignored for what it represents loss of financial revenues due to the state.

The research problem is represented in the existence of a gap between the tax due according to direct deduction instructions and the tax actually paid according to the financial statements, and to achieve the objectives of the research and test the hypotheses, t

Abstract: The aim of this study was to evaluate the effect of bone density value in Hounsfield unit derived from cone beam computed tomography (CBCT), and implant dimensions in relation to implant stability parameters namely the resonance frequency analysis and the insertion torque (IT) value. It included 24 patients who received 42 dental implants (DI). The bone density of the planned implant site was preoperatively measured using cone beam computed tomography. The implant stability was measured using Osstell implant stability quotient (ISQ). The ISQ values were recorded immediately postoperatively and after 16 weeks. The IT value was categorized as 35 N/cm or > 35 N/cm. The mean (standard deviation) primary stability was 79.58 (5.27) ISQ,

In the present study, the growth and total lipid contents of two oleaginous fungal isolates Aspergillus terreus, Aspergillus fumigatus were compared in different nitrogen and organic carbon sources.  Artificially the fungi were cultured on media consisting of various mono- or di- or polysaccharides and  peptone or yeast extract as elementary sources for carbon and nitrogen, respectively. Media containing sucrose /yeast extract or glucose/ yeast extract were the most effective for lipid production from fungal, during  two weeks  incubation period, the highest biomass of dry weight was (19.6 , 18.8) g / L , (25.8 , 30.5) g /L  and  lipid yield (1, 0.97 )g/L, (0.65, 0.65) g/ L for two isolates Aspergillus terreus

Tin dioxide doped silver oxide thin films with different x content (0, 0.03, 0.05, 0.07) have been prepared by pulse laser deposition technique (PLD) at room temperatures (RT). The effect of doping concentration on the structural and electrical properties of the films were studied. Atomic Force Measurement (AFM) measurements found that the average value of grain size for all films at RT decrease with increasing of AgO content. While an average roughness values increase with increasing x content. The electrical properties of these films were studied with different x content. The D.C conductivity for all films increases with increasing x content. Also, it found that activation energies decrease with increasing of AgO content for all films.

This paper aims to investigate the flexural behavior of reinforced concrete beams considering fire resistance by adding Lightweight Expanded Clay Aggregates (LECA) to the concrete mix as partial coarse aggregate replacement. LECA is a type of porous clay with a uniform pore structure with fine, closed cells and hard, tightly sintered skin. The experimental work comprised four reinforced self-compacted concrete beams. All the specimens were identical in their geometrical layout of 1600×240×200 mm, reinforcement details, and support condition (simply supported). For all the beams, the main reinforcement was provided by two bars, each having a diameter of 12 mm, while a bar of 6 mm diameter was employed for the top and shear reinforc

Practical application is an effective tool for preparing qualified scientific and technical cadres if applied correctly and efficiently. In addition to being the complementary part of everything that has been studied in the years of study, it is a scientific linking tool between theory and application. Here lies the importance of this research in clarifying the central and important role that practical application plays in general in raising the scientific level of the student, and the extent of the suitability of the curriculum and means of practical application and the extent and needs of the students applying at the Institute of Administration - Rusafa - Department of Information Technology and Libraries. This research attempted to answe

Praise be to Allah, the Lord of the Worlds.
          Because it has a prominent role in the life of the Muslim person in particular, and in the stability, security, and safety of society in general, I found it appropriate to participate even a little in solving some of the problems that arise in the nation, and that Adello Badawi in this important issue that concerns everyone without exception And that I show that there are constants in the Koran, from which the scholars of the Ummah derived their evidence on this subject, and that there have been variables have occurred in some Islamic societies, in the issue of blood money that deserves the victim and his family, has allocated talk

Abstract:
      This research emerged due to the needs of Iraqi social sector for diagnosing the problems ,finding the appropriate solutions,and exploiting the social opportunities to solve these problems .The research problem focused on raising the following question: "Were Iraqi Managers in the Ministry of Labor and Social Affairs able to use their qualifications as social entrepreneurs in the ministry to improve the quality of life of the disadvantaged groups?", In light of that, the importance and objectives of the study were determined, and this research derives its importance from trying to address social problems by measuring the degree of meeting the subjective and objective needs of the custo