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The Iraqi government seeks to overcome the financial crisis by investing and privatizing some projects to achieve sustainable growth. Most of the investment projects in Iraq suffer from many constraints that greatly impact the success of these projects. A survey of the opinions of a group of experts was conducted to identify the most important constraints facing the investment process in Iraq. Then the experts' answers were arranged in a closed questionnaire and distributed to the research sample for which the statistical analysis was conducted. Through it, the most important (17) factors that had the greatest impact on the failure of investment projects in Iraq were reached. One of the main constraints was

Tax is an important financial resource that the state depends on in all its economic, political, and social fields. Nevertheless, the role of the tax is highlighted in raising tax revenues and influencing economic variables, such as savings, consumption, investment, and employment. The tax was taken as an important tool to stimulate investment in industrial projects because of this activity's important role in raising the efficiency of economic development and reviving the national economy, as many industrial investment laws were enacted and the most important thing included was exempting industrial projects from all taxes and fees (5-10) years, and an exemption Profits from income tax for a period of 5 years starting from the year in which

The fish assemblage in the East Hammar marsh was studied during December 2009 to May 2010. The fish fauna of the marsh consisted of 17 native, 23 marine (49%) and seven alien species. The dominant species were Liza abu (14.6%), Carassius auratus (13.4%) and Thryssa mystax (11.2%). The resident species formed 44.7%, occasional species 36.1% and seasonal species 19.2% of the total number of fish species. Fish species diversity index ranged from 1.28 to 2.61, richness from 1.98 to 4.50 and evenness from 0.45 to 0.78. Salinity ranged from 1.45 to 7.74‰. The increase in the proportion of marine species (49%) in the fish assemblage due to marine waters progress from Arabian Gulf had an impact on the values of ecological indices and the

    The concept of civil society is one of the relatively recent concepts that have emerged clearly on the political and social arena especially in European countries, where it effectively contributes to the process of democratic transformation through the multiple roles and functions that it exercises, and acts as mediator between the state and the individual. Civil society in essence works to bring about change in society whether it is political, economic, social or cultural .The civil society appeared in Iraq after 2003, as is the case with many concepts that entered Iraq and took upon themselves the building of a democratic Iraq .Accordingly civil society institutions are the entity capable of rebuilding the Iraqi personal

The developing countries can be distinguished by spatial disparities and by this a wide gap between urban and rural settlements were produced as well as the appearance of primate cities. The effect of spatial development as a dynamic and continuous process can be perceived in the state of population distribution inside settlements inter and intra regions as well as the hierarchy of urban settlements according to time series. The research proved that the improvement judgment of the structure of the urban system using Gene factor is not accurate because it cannot be accounted for the internal components of the system which make a contrariety between the whole judgment (country) and partial components (Provinces including Sulaimaniy

Public-private partnership (PPP) has been used over the past 20-30 years by governments in developed countries to meet the public demand for infrastructural services. In Iraq, the PPP concept is comparatively new to the Government of Iraq (GoI), where the government has historically taken most of the responsibility for providing public services. There are few PPP projects in Iraq. However, the number is increasing. Recently the Iraqi market has experienced a number of attempts of PPP in different sectors, especially after the new investment law in 2006. The aim of this paper is to evaluate the investment environment in Iraq and to indicate the main factors affecting PPP in particular for infrastructure projects. Some literature review and

That the nature of an important role in children's lives, Including offer them fun and freedom of thinking and capacity in the imagination. And its effective role of poets in general and especially apoet of childhood Selecting from diverse elements, And the rise to the level of human nature In order to enrich the child's imagination And the delivery of various ideas and information in a surprising. And are far from the decision-making and direct screed.this importance we set off For the study of poetic texts for children in Iraq During the research stage. Those texts in which the humanization began clearly,and our offer to these texts in style of detail and precision Not without expressing an my opinion during the research We finished th