The problem of rapid population growth is one of the main problems effecting countries of the world the reason for this the growth in different environment areas of life commercial, industrial, social, food and educational. Therefore, this study was conducted on the amount of potable water consumed using two models of the two satellite and aerial images of the Kadhimiya District-block 427 and Al-Shu^,laa district-block 450 in Baghdad city for available years in the Secretariat of Baghdad (2005, 2011,2013,2015). Through the characteristics of geographic information systems, which revealed the spatial patterns of urban creep by determining the role and buildings to be created, which appear in the picture for the

Background. Colorectal cancer, ranking second place in global cancer mortality, arises from diverse causes. There is growing recognition of the substantial involvement of the epigenetic modifications of histones at the DNA level in the occurrence of CRC. Aim. To assess the expression of p53, HDAC1, and HDAC3 proteins in a cohort of CRC patients and to analyze potential relationship between their expression and the stages of CRC progression. Materials and Methods. The retrospective investigation was carried out on 95 paraffin-embedded CRC tissue samples. The expression of p53, HDAC1, and HDAC3 was assessed immunohistochemically. Results. Notably, the expression of the p53 protein in CRC tissue samples exhibited a prominent correlatio

The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in

Research on the role of organizational change in easing the organizational conflict focuses for being one of the important topics and relatively modern and which have a significant impact on the future of organizations, so this study was to identify the relationship and the impact of organizational change and of deportation (technological, organizational structure, human resources, the change in the task) at the organizational conflict in the Earth company link Iraq, in order to reach the goals of the research, it has been the development of a questionnaire distributed to a random sample of (100) composed employees from managers and heads of departments and the people and staff at the Earth company link Iraq, the study found: the

This research aims to:
1 – Make a proposed module for (aesthetics) for the second stage - Department of Art Education under education theories.
2 - Verification from the effect of the proposed module on student achievement and motivation towards learning aesthetics material.
To verification the second goal we wording these two hypotheses:
1- There are no individual differences with statistically significant at level (0.05) between the student's scores average. (Experimental group ) who studied according to the proposed module and the average student's scores (control group) who studied in the usual way for the achievement test for the Aesthetics material.
2- There are no individual differences with statistically signifi

The study aimed to determine the impact of energy for the north and south magnetic poles on the the growth of bacteria isolated from cases of tooth decay, 68 swabs were collected from surfaces of faulty tooth, the detected of Staphylococcus aureus

إن النجاح في أداء المتطلبات الفنية والخططية في أي من الألعاب ألرياضيه يستوجب امتلاك العناصر الاساسيه المتعلقة بطبيعة الاداء ونوع الفعالية الرياضية الممارسة , لذا فان اغلب الألعاب الرياضية تعتمد على مكونات ألقدره التوافقيه والادراكيه الحسيه بوصفها احد العناصر الاساسيه في المستويات العليا لما توفره من قاعدة اقتران للصفات البدنيه والحر كيه وقدرات أجهزة الجسم الوظيفية , وفقا للأسس المعتمدة في بناء مهاراته, وع

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

Sovereign wealth funds have attracted the attention of the governments of the oil and non-oil countries alike, with a variation of the size of those funds to those states, based on the size of the financial surpluses resulting from Alriadat oil or foreign reserves, or state revenues for other sovereign assets. Raj use these funds remarkably during the financial crises the world has seen, including the crisis of 2008-2007., And Iraq is a oil-producing countries, which has the third largest reserves of crude oil (Crude Oil) at the level of the Arab world and of 140 300)) million barrels after Saudi Saudi Arabia and the Islamic Republic of Iran, and the fourth reserves of crude oil in the world after issued Venezuela to the reserve