This research has taken to the knowledge of the scope of  applying the international specification of (ISO 10015) which is regarded to training by the Iraqi ministry of municipalities and public works ,in order to determine its training quality .By using the checklist made based upon the items of the specification ,after translating the English copy into Arabic ,which takes the indications of training depending on qualitative bases. The results of the analysis emphasized that occurred total average by comparison the evaluation of the training activity in the mentioned ministry with the international specification in all of its main items, which was (%55) ,and totally documented ,which finally refer to the existence of great

The purpose of this paper is use the Dynamic Programming to solve a deterministic periodic review model for inventory problem and then to find the optimal policies that the company must uses in the purchase or production  (in the practical application example the Al Aksa company purchase the generators from out side country).

This research attempts to evaluate the role of the information system by highlighting its importance in providing date and information to the tax administration the process of tax accounting for those who are subject to income tax whether they are individuals or companies where the effective information system provides accurate and reliable information in a timely manner.

At the theoretical part of the research, the research approaches the problem of the research represented in that whether the information system, applied in the General Commission for Taxes, is capable of achieving its role in reducing the phenomenon of tax evasion. The existence of a set of things which in the Commission may lead to increase tax evasion by taxpa

The objective of this study is to enable the role of modern and advanced computerized information systems. The model or mechanism should be developed by collecting the necessary information about the taxpayers and the sources of the taxpayers' income, on the basis of which the accuracy of the inventory process will be adopted. In addition to studies related to computerized information systems and showing their importance to the tax institution. To achieve the objectives of the study and to answer its questions, the researcher relied on collecting data and information on the subject on the literature and previous studies The secondary sources, which also formed the theoretical framework of the study, were obtained either as a practical fr

Free water surface constructed wetlands (FSCWs) can be used to complement conventional waste water treatment but removal efficiencies are often limited by a high ratio of water volume to biofilm surface area (i.e. high water depth). Floating treatment wetlands (FTWs) consist of floating matrices which can enhance the surface area available for the development of fixed microbial biofilms and provide a platform for plant growth (which can remove pollutants by uptake).  In this study the potential of FTWs for ammoniacal nitrogen (AN) removal was evaluated using experimental mesocosms operated under steady-state flow conditions with ten different treatments (two water depths, two levels of FTW mat coverage, two different plant densities and

     The goal of current research is to identify the difficulties in the application of modern physics in the middle schools of the province of Baghdad schools from the perspective of teachers of physics trends, sample search of (127) teachers, Karkh Third Directorate, and use Researcher questionnaire data collection tool after applying it to teachers who have experience (5) years and more after confirmation of the validity and reliability of the scale (the tool) researcher has used the averages for the purpose of interpreting the results. the results showed that the difficulties have been in the order following: (difficulties related educational environment of modern trends of teaching, curriculum-related dif

لقد كانت الصروح المعمارية العملاقة و النصب والتماثيل الكبيرة التي أنجزت على مر العصور منذ أن وعى الإنسان و أدرك الفن و الحاجة إليه، تنجز بمواد مقاومة للطبيعة ومتيسرة، وخير مثال على ذلك الحجر و المرمر بأنواعه المختلفة و مادة البرونز اذا أنكب النحاتون و المعماريون العراقيون وغيرهم على إنشاء أعمال و صروح مختلفة نحتية و هندسية كبيرة أريد لها أن تتحدى الطبيعة وتقاوم لآلاف السنين ،اذ وصلتنا وهي بأحسن حال، مثال ذ

تتحدد مشكلة البحث الحالي في دراسة العلاقة المتغيرة بين مفهوم الشكل بوصفه ظاهرة مادية (فيزيقية) ؛ يمكن التحكم بها تقنياً، ومفهوم المضمون الذي يمثل جوهر الفعالية المسرحية وانعكاسه جدياً على بنية الشكل، مما يرتد بايجابية على عملية الإدراك لدى المتلقي، فضلاً عن تفاوت الآراء والاتجاهات الفلسفية والنقدية التي تناولت طبيعة هذه العلاقة المتغيرة تبعاً لبنية الزمان والمكان والخلفية المعرفية والفكرية بما يسمح للم

تتلخص فكرة البحث حول مدى متابعة الجمهور للبرامج الوثائقية وعلاقتها بتعزيز المعارف، وتغيير الاتجاهات الفكرية لدى الجمهور، وصمم الباحث استمارة استبانة تضمنت أسئلة مغلقة واختار عينة قصدية من المبحوثين الذين يتابعون البرامج والقنوات الوثاقية حصرًا وكان عددهم (400) مبحوث، واستخرج الباحث النتائج بعد تفريغ البيانات ومعالجتها احصائيًا والتأكد من ثبات التحليل واختبار الفروض، وقد استخدم البرنامج الاحصائي (SPSS)

الايهام في اللوحة لتشكيلية الاليات والوسائط في اعمال الفنان كاظم حيدر