The research seeks to identify the contemporary events that face the use of electronic payment methods to localize the salaries of state employees and its impact in enhancing the mental image of customers, and to achieve this purpose from the fact that a questionnaire was designed and distributed to an optional sample of (31) individual customers (employees) dealing With the researched private banks, it has been analyzed and reached a number of conclusions and recommendations, the most prominent of which is the lack of modernity of electronic payment methods by customers, which is reflected in the mental image of customers and the achievement of their satisfaction, in the Emiratization project for salaries needs an advanced leade

Back ground: This in vitro study was carried out to investigate the effect of post space regions (coronal, middle and apical), Time and the mode of polymerization (dual, self-cured) of the cements used on the bond strength between translucent fiber post and root dentin by using push-out test. Materials and Methods: Forty eight extracted mandibular first premolars (single root) were instrumented with ProTaper Universal system files (for hand use) and obturated with gutta percha for ProTaper and AH26® root canal sealer following the manufacturer instructions, after 24 hours post space was prepared using FRC postec® plus drills no.3 creating 8 mm depth post space. The prepared samples were randomly divided into two main groups (24 samples ea

In sports where technical performance is crucial, quantitative analysis methods have evolved to track skill performance using modern training methods and technology. This helps trainers evaluate training methods and detect performance issues. Coaches and athletes know that preliminary movements improve attack accuracy, but the association between motions (strikes, presses, crushes) and target regions (torso, armed arm, head) has not been thoroughly investigated. Lack of studies on Paralympic fencing's targeted contact regions and ambiguity around the most common preliminary actions highlight the research problem. The study examined epee fencers' successful movement sequences in the Paris 2024 Paralympic Games' final bouts and touch success

The research aims to verifying the tax exemptions granted in accordance with the Iraqi tax legislations, showing their suitability for basic tax rules, and identifying their role to reduce the tax evasion phenomenon and the negative effects resulting therefrom, which arerepresented by a decrease in the proceeds of tax revenue and therefore leadings to a reduction of public revenues of the state. Also, the research tries to identify the ways to reduce cases of tax evasion due to their reflection positively on the public budgetof the state. The data of the research was collected through two models of questionnaires distributed to a sample of taxpayers from some professions and a sample of the tax administration staff. The research has reac

A field experiment was carried out during two winter season 2013, 2014 at the field of the Department of Field Crops, College of Agriculture, University of Baghdad, to study the effect of seeds soaking with Gibberellic acid and foliar with Abscisic Acid on the growth, yield, and content of Anise oil seeds using factorial experiment within RCBD design with three replicates. The seeds was treated within GA3 were soaked with two concentrations of  30, and 60 mg. litter-1 in addition to without soaking and the code has been B0 , B1 , B2 overlapped these transactions with two concentrations of Abscisic Acid  3, and 6 mg. litter-1 in addition to without foliar A0 , A1 , A2The seeds to be treated  with GA3 are soaked for 24 hours prior

شكلت التطورات التكنولوجية في وسائل التواصل الاجتماعي الناجمة عن العولمة معلم رئيسي في تحولات التنظيمات الإرهابية، وإنتاج انماط جديدة من الإرهابيين والمتطرفين القادرين على التفاعل مع الثورة المعلوماتية والاتصالية. ان معظم الجرائم الإرهابية الإلكترونية مرتبطة بالإنترنت وهو المسرح المفضل للمتطرفين فالأول يقتل والثاني يسوغ ويحرض ويجند، والذي جعل الإنترنت وسيلة فعالة كونها سهلة الاستخدام وسريعة الوصول إلى

Undoubtedly, Road Traffic Accidents (RTAs) are a major dilemma in term of mortality and morbidity facing the road users as well as the traffic and road authorities. Since 2002, the population in Iraq has increased by 49 percent and the number of vehicles by three folds. Consequently, these increases were unfortunately combined with rising the RTAs number, mortality and morbidity. Alongside the humanitarian tragedies, every year, there are considerable economic losses in Iraq lost due to the epidemic of RTAs. Given the necessity of understanding the contributory factors related to RTAs for the implementation by traffic and road authorities to improve the road safety, the necessity have been a rise for this research which focuses into

Objectives of the study: The study aims to assess satisfy of the coronary artery patients for the care product from
the nurse and physician and to find out the relationship between patient satisfaction with the social and the
clinical characteristics of the patients.
Methodology: A descriptive design study conducted using the evaluation approach for the duration of June 3
rd
2012 to January 31, 2013. Non-probability sample of (60) patients who were visiting or admitted (inpatient or
outpatient) to the teaching hospital in Baquba with the diagnosis of coronary artery disease. A questionnaire have
been built and develop by the researcher based on review of literature and previous research, the form included of
(3) p

Abstract: -

The purpose of the research is to present and discuss the concept of grants and aid, with the study and analysis of the role and importance of grants and assistance on the activities of In government units, and then to determine the factors of obtaining grants and assistance, and the importance of providing accounting information in order to enhance the financial reporting of grants and assistance. The accounting system of the government and determine the areas of shortness, taking into account the failure to issue a local accounting base to determine the basis of accounting measurement and disclosure of grants and assistance to guide, and this is the starting point of the current research and so has been intr