Began the process of re-engineering processes in the private sector as a way to assist organizations in re-thinking how to run the business in order to improve production processes and reduce operational cost, to get to compete on a global level. That was a major restructuring by further evolution in the use of technology to support innovative operations.

 Entered the technology in all areas of life and different regulations, This led to use as a change in all aspects The companies achieved success and progress today through the use of resources so as to ensure the wishes of the customers and their needs, and the requirements of the market primarily, Which is reflected on the basis of building strate

The research aims to shed light on the obstacles that hinder the use of taxpayers' commercial books covered by provisions of the amended commercial book-keeping system No. 2 of 1985 and ways to address these obstacles. On this basis, the main null hypothesis was formulated that there is no statistically significant relationship between the obstacles to the adoption of the commercial books and taxable income.

The research data were collected on the base of three applied case studies of registered taxpayers in the General Commission of Taxes, GCT, together with the use of a questionnaire distributed to a sample of taxpayers ( companies ). The collected data were analyzed, the result  were presented  and the hypothesis was

Any person, regardless of his location in the air, whether he was kidnapped or trained, and then he performs a certain work, believes that his work is in vain, and by God, his deeds. I wonder if those who hold him in the first place will be safe in good form. He said that the essence of justice in the story is the story:

These are given the meaning we have fought in the fact that each group of. He went beyond creating a group of blocs, sects, and parties. If justice indicated one meaning, these relationships between people and peace would diminish. In fact, justice has only one concept, but there are several associations with it in the field of divorced one of these synonyms. However, the variation in racist drums in the encounte

Background: the interpretation of pulmonary function tests relies on reference values corrected for age. Sex and height may be difficult to measure in patients with deformities of the thoracic cage or those who are unable to stand up propely.

ABSTRACT University college libraries are one of the most important information institutions for all researchers during their research and study life, they seeks to provide information sources such as; books, periodicals, theses, databases, Inquiry service and answering questions services in various disciplines to achieve its goals. In 2020, college libraries of all types stepped up to meet the needs of their users' as they responded to the impacts of COVID-19, also extended necessary lifelines to community members facing job losses, healthcare crises, and remote work and learning during an unprecedented and uncertain time. The research aim to identifying the services provided to the postgraduate students users at University of Baghdad coll

The research aims to provide a method to measure the fair value of the most environmentally friendly of Iraq and through the application of method of measuring the fair value of the company garments contribute to mixed as the company is of the economic units of the industrial sector and included in the Iraqi market for securities as a profit and distributes profits to shareholders since the method of measurement of the fair value based on the divided profits as toxic in a deduction of Cash Dividends cash for measuring fair value, and will also be in this research to clarify the disclosure of accounting for fair value and choose the method of disclosure most appropriate to the beneficiaries of accounting disclosure, as will be cho

Loss of drilling fluid in the Nasiriyah oil field can be considered as a big,
serious, and expensive problem at the same time, therefore accurate and integrated
program must be prepared before start drilling in layers that are likely to get loss
circulation. From the available data of well Ns-13, the area of loss was detected in
five layers, which are Dammam, Um- radoma, Tayarat, Shiranish and Hartha since
these layers contain natural cracks and high porosity represented by vugs.
Methods of prevention have been identified by specifying the minimum values
of drilling parameters to reduce hydrostatic pressure, thus reducing equivalent
density of drilling mud during the circulation, depths of casing shoes is
deter

Some geological phenomena as landslides and the mobilization of the accumulated rocks or soil are discussed in this research by using projectiles that cause mobility and falling of these land masses which are present at the top of mountains and edges of roads and streets to avoid accidents and human disasters which will occur if they are left falling by effect of climate or vibrating factors that are produced by performing dams, bridges and reservoirs. According to the different divisions of land masses groups, primary and secondary, which depend on type of movement and material arrangement that form the mobile masses, this research had shown the effect of projectiles for every type of cannons on the mobility of every groups of these rocks

Acute appendicitis is the most common surgical abdominal emergency. Its clinical diagnosis remains a challenge to surgeons, so different imaging options were introduced to improve diagnostic accuracy. Among these imaging modality choices, diagnostic medical sonography (DMS) is a simple, easily available, and cost effective clinical tool. The purpose of this study was to assess the accuracy of DMS, in the diagnosis of acute appendicitis compared to the histopathology report, as a gold standard. Between May 2015 and May 2016, 215 patients with suspected appendicitis were examined with DMS. The DMS findings were recorded as positive and negative for acute appendicitis and compared with the histopathological results, as a gold standard

Abstract
Disturbs the social system in any society specially in Iraq other than
other Islamic and Arabic countries. That is according to the abnormal
conditions that Iraq has past through as wars and blockage, and lastly the
invasion. Therefore it has been necessary to put this phenomenon under
study and analysis to discover Juvenile Delinquency is one of the most
prominent social phenomenon that the important reasons behind it, and trying
to treat what can be treated of the effects of it upon society.
This study is mainly concerned with the explaining the social factors
leading toward juvenile delinquency trying to crystallize the problem of the
study in the following question: (What are the psychological,