Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of Messengers, and upon his family and companions

And whoever follows his guidance until the Day of Judgment. As for what follows: Islamic law commands Muslims to unite, reject disagreement, and not dispute, and to spread the spirit of tolerance and love among them. God Almighty said: “And hold fast to the rope of God all of you and do not become divided, and remember the favor of God upon you when you are enemies and He has joined your hearts.” So, by His grace, you became brothers (1), and He said: (And You will be like those who became divided and disagreed after the clear proofs had come to them. It is they - for them is a great punishment.) (2

Research includes evaluation of projects implemented and which entered into trial operation period in accordance with the evaluation criteria and of (cost, quality and time) to determine the size deviations gap for the sample of projects during the years of assessment (2011-2012-2013-2014) of each of the three evaluation criteria, and then followed by a calculation the size of the overall gap to the problem based on the research problem to determine deviations from the specific implementation of each project by answering several questions to answer turns out the reasons for these deviations occur.

The importance of research Focus on the evaluation of received projects from contractors executing the projec

the research was exposed to a study the importance of the role of the supportive entities in providing the useful information to the tax administration and their ability to extend the level of the tax base of taxpayers, through the improvement of the tax payers determination and their tax settle for the purpose of increasing the tax revenue, and shed light on the legal evidence through which these entities become officially assigned to perform a supplementary task to the General Committee for Taxes GCT, to help it to perform its task efficiently, and to study the reasons of the weak cooperation of the supportive entities and their reluctance to provide useful information which leads to limiting the tax base.

The research data hav

The American-European dispute is one of the important issues that dominated international relations during the nineteenth century in particular, although the previous period witnessed the emergence of a dispute over the right to control these colonies, which the United States of America, especially after the proclamation of the Monroe Doctrine in 1823, is a natural right and that It has the ability to prevent European countries from interfering in the affairs of the American continent, so the United States of America entered into continuous disputes with European countries, which were constantly directing their eyes towards the Spanish colonies in the American continent. But the American government had priority in controlling those colonies

The aim of this study is to investigate the existence of some heavy metals (lead, cadmium, chromium) in colored plastic table dishes and study the migration of these metals to the food meals and the affecting factors in migration , such as storage period and food temperature. Six kinds of colored plastic table dishes were collected from Baghdad markets. The heavy metals in table dishes and in the prepared food meals put in them were estimated using atomic absorption spectrophotometer (Shimadzu A5000). The results indicated the existence of lead in all samples (1.61_1.00 mg/ kg) and chromium in three samples (0.85_0.97 mg/ kg) while other samples are free of chromium, and cadmium. Investigating the migration of these metals to food at dif

Scholars have inherited a tremendous wealth in all sciences and knowledge, especially jurisprudence; therefore, the students of forensic science had to execute this precious heritage, achieving a serious scientific investigation; So I opted for the realization of this part of the Book of Leasing for the small book of fatwas of Yusuf bin Ahmed al-Khasi.

The purpose of the research is to study the impact of knowledge management (personalization and coding strategy) in achieving strategic excellence in the environment of Iraqi private banks, and the descriptive and analytical research approach has been adopted, so the researcher adopted positive philosophy according to the deductive approach for the purpose of deriving the first research hypothesis from the theoretical side and the research reached a group of The most important results are that the personalization strategy has made great progress in its ability to influence strategic superiority as a responsive variable, as the civil bank departments were successful in employing the changes that occurred in the personalization str

Spiritual is one of modern subjects gained importance of their role in the meaning imparted to work and to promote a sense of belonging to the group and the community, including support personnel positive attitudes towards their work. The research aims to highlight the impact of the relationship between workplace spiritual and variable working attitudes to sample variant of the hospitals, health department BAGHDAD / Rusafa, and in order to achieve this, the researcher is based on the descriptive and analytical approach adopted for the analysis of the questionnaire and to test relations research and its variables. The research community (4) of hospitals in Sadr City, included've targeted 106 doctors and 222 nurses formed a whole (

The study aimed at ideutifying the impact of scieutific skills in strategy and liabits of mind amony stueuts in tenth grade . The study demanded to choose a sampie that coutaiun (42) student of the fourth grade of the secondary school who were dirided into tow groups , the first is experimental studied according to scieutific skill strategy , and the other controlling , studied according to the  usualway . An achievement test  has been taken that adopted  staudard for mind skills as research tools that are applid after ascertaining  sincerity proved at the end of the experiment .The study has reached to the conclusion that there are statistically significant differnces in farour of the experiment group in both

غالبا ما يؤكد موضوع تحليل البيانات المالية على اختبار عناصر التدفق النقدي لغرض النتبؤ بعوائد الاسهم بالمستقبل ، فضلا عن ان المستثمرين دائما ما يبحثون عن زيادة عوائد الاسهم، وان مثل هذا النوع من التحليل يمكن استخدامه لطبيعة المعلومات المحتواة في عناصر التدفق النقدي ، والدرجة التي على اساسها تنعكس مثل هذه المعلومات المالية في اسعار الاسهم من خلال تقويم القيم السوقية للأوراق المالية فتؤدي إلى تغيير قرارات م