The current study aims to apply the methods of evaluating investment decisions to extract the highest value and reduce the economic and environmental costs of the health sector according to the strategy.In order to achieve the objectives of the study, the researcher relied on the deductive approach in the theoretical aspect by collecting sources and previous studies. He also used the applied practical approach, relying on the data and reports of Amir almuminin Hospital for the period (2017-2031) for the purpose of evaluating investment decisions in the hospital. A set of conclusions, the most important of which is: The failure to apply

EMS in accordance with ISO 14001: 2015 is considered an entry point to reduce environmental impacts, especially the effects resulting from the oil industry, which is the main source of environmental pollution and waste of natural resources, since the second revision of the standard took place in September 2015. The problem of the research was manifested in the weakness in understanding the correct guidelines that must be followed in order to obtain and maintain the standard. The purpose of this research was to give a general picture of what is behind ISO14001:2015 and how it is possible to create a comprehensive base for understanding its application by seeking the gap between the actually achieved reality, standards requirements

Recently new concepts such as free data or Volunteered Geographic Information (VGI) emerged on Web 2.0 technologies. OpenStreetMap (OSM) is one of the most representative projects of this trend. Geospatial data from different source often has variable accuracy levels due to different data collection methods; therefore the most concerning problem with (OSM) is its unknown quality. This study aims to develop a specific tool which can analyze and assess the possibility matching of OSM road features with reference dataset using Matlab programming language. This tool applied on two different study areas in Iraq (Baghdad and Karbala), in order to verify if the OSM data has the same quality in both study areas. This program, in general, consists

The purpose of this study is discuss the effect of Corporate Governance in the Tax Planning, has been made in a sample of Iraqi Industrial contribution Companies listed in Iraqi Stock Exchange Market (ISE) , for the period from 2008 to 2012.The study used the" Experimental Research Approach" . Also used the (Modified Jones Model, 1995) in order to measure the corporate governance, to measure the extent of the practice of corporate governance in the samples companies. While it use to measure tax planning, the model that used by studies and researches of tax that adopted in discussions of tax reform, by analyzing the financial statements of companies  to reach  a measurement  for  the two variables of the study.  T

The geochemical study of the Oligocene-Miocene succession Anah, Euphrates, and Fatha formations, western Iraq, was carried out to discriminate their depositional environments. Different major and trace patterns were observed between these formations. The major elements (Ca, Mg, Fe, Mn, K, and Na) and trace elements (Li, V, Cr, Co, Ni, Cu, Zn, Ga, Rb, Sr, Zr, Cs, Ba, Hf, W, Pb, Th, and U) are a function of the setting of the depositional environments. The reefal facies have lower concentrations of MgO, Li, Cr, Co, Ni, Ga, Rb, Zr, and Ba than marine and lagoonal facies but have higher concentrations of CaO, V, and Sr than it. Whereas dolomitic limestone facies are enriched V, and U while depletion in Li, Cr, Ni, Ga, Rb, Sr, Zr, Ba, an

To study the comparative use of some soil minerals (zeolite, bentonite, phosphate rock, and limestone) in the adsorption and release of lead and its removal rates from its aqueous solutions using adsorption equations. Two laboratory experiments were carried out for the adsorption and release of lead. The adsorption experiment took 0.5 g of some of the above soil minerals. Lead was added as Pb (NO3)2 at levels of 3.0, 2.0, 1.5, 1.0, 0.5, and 0.0 mmol L-1 containing a concentration of 0.01M of calcium chloride. The experimental unit’s number was 72, the concentration of dissolved lead in the equilibrium solution was estimated and the amount of lead adsorbed was calculated. As for the lead release experiment, samples fo

Since 1990 internal combustion engines and variable systems has been considered as emission. Noise can be defined as undesirable sound, and in high levels it can be considered ahealth hazard. Large internal combustion engines produce high levels of noise. In many countries there are laws restricting the noise levels in large engine rooms and fixed applications. Locomotives engines have the minimum emission influence because of noise control techniques capability.

In this paper study on a single cylinder internal combustion engine was conducted. The engine works by adding ethanol to gasoline, at variable speeds, without adding ethanol, and with adding 10 and 20% ethanol in volumetric ratio. Using one sound insulator or two or with

The nay is one of the important in stvument in Arabic music which is considered one of the oriental instruments used in the oriental music tect, and is also considered one of the basic instruments in Arabic music, It is used in many religious and mundane areas, through its expressive capabilities through which expression and conveyance of feelings to the recipient, despite their importance and role in music, and through the researcher's follow-up to this subject did not find a study on the potential capabilities of the machine. In view of the above, and given the importance of this subject at the researcher, the need arose for research to study (the potential of the flute machine)..

The Sacrament of Marriage in the Christian Religion