Organizations of various activities strive to excel and continue in light of the challenges they face, so they seek to have leaders and workers in them for the ingenuity that is reflected in their excellence in work and achievement that is achieved through the adoption of the best modern technological technologies to reach Organizations to the best levels and thus achieve their goals easily and successfully.  The research aims are to know the correlation and impact between organizational proficiency and the dimensions of Organizations excellence (leadership excellence, and distinguish subordinates and excellence in organizational structure) at the Cotton Industries Company through the adoption of a unit of measurement which

Technology is one of the important influences in the development of professions in general and the profession of tax auditing and examination in particular because of the importance of this section in the General Tax Authority because of the service it provides is auditing the financial accounts provided to the department by the taxpayers to ensure the correctness of revenue and the achievement of tax justice. Where the research aims at the importance of using electronic accounting information systems in developing the work of the Tax Audit and Examination Department, to reduce the difficulties that the department may be using using manual systems, which is the need for time and effort to accomplish it, and to develop methods and procedu

Urban Samarra City is characterized by high population density and wide variation in land use, has led to many environmental problems, for this purpose the environmental assessment became an urgent need for surface and ground water at study area. Three water samples from Tigris River   and six  groundwater samples were collected and analyzed for heavy metals  as Fe, Mn, Zn, Cd, Cu, Co ,Pb, Ni, Cr, As, Mo, Hg, Al, Li, Be, Se, V, U, Sr. Most heavy metal concentrations have shown higher level than standards, such as  Fe, Mn, Cd, Pb, Ni, Cr, As, Mo, Hg, Al ,Li ,Be, Se, V,  that might be due to anthropogenic activities such as  agricultural and the heavy  use of fertilizers, besides other activities amo

Age and growth of a population of Varicorhinus trutta (Heckel) from Tigris river at Salahuldin province have been investigated during the period from September 1999 to August 2000. A total of 156 fishes were collected from two stations at Tigris river using small meshed gill nets. The age data revealed that the species under investigation reached to a maximum age of seven years and approximately 46 cm long. The population of this species in Tigris river at the sites of study was dominated by 3 and 4 years classes. There were no marked differences in growth or longevity between the sexes. Determination of length-weight relationship revealed that the growth of both sexes in the species under investigation was allometric and the values of b

This study is concerned with channel banks slopes in the middle sector of Al-Massab Al-Aam channel in the middle and south of Iraq. The geotechnical properties of soil in the channel banks including physical ,engineering, chemical and mineralogical characters in over (25) station have been studied.
The grain size distribution of the bank soils of channel showed that the clay percentage is higher than those of the silt and sand percentages.
The bank soils are classified according to the USCS standards. They are composed of clay with low plasticity (CL) that represents 88% of the soil and ,clay with high plasticity (CH)represents 12% of the soil. The saturated density values ranges between 1.679 and 1.953 g/cm3 with average value of

The scope of the world of translation is an area filled with different types of translations, whether translations of scientific, social, political or economic in addition to the other types are endless, but the translation problematic grammatical that may confront us if we proceed to translate any subject are important issues that must Translator whether translators or interpreters that puts it into consideration and attaches great importance to the translation is very clear and without any ambiguity. One of these forms of grammatical task is to translate the relative pronoun (que) from Spanish into Arabic language, which revolves around the subject of this research.

    The relative pron

Water quality of Al-Gharraf River, which considered the main branch of Tigris River south of Iraq was examined using the Canadian Council of Ministers of the Environment Water Quality Index (CCME-WQI) for aquatic life protection and irrigation. Water samples were collected monthly from five sampling stations during 2013-2014 and 17 physicochemical parameters were analyzed: Temperature, hydrogen ion concentration (pH), electrical conductivity, dissolved oxygen, turbidity, alkalinity, chloride, calcium, magnesium, sulfate, phosphate, nitrate, sodium, lead, cadmium, nickel and zinc.
The model classified water of Al-Gharraf River as poor for aquatic life protection and fair for irrigation with seasonal overall WQI value of 30-39 and among