The problem of divorce from the phenomena that characterized the nature of privacy,
although their impact beyond the individual to include the community as a whole, the parties
to the relationship affected by divorce caused them harm moral and material for a long time,
resulting imbalance in the personal relationship and family and social relations because of the
high divorce rates, particularly in Iraq high rates of 28690 thousand cases in 2004 to 59 515
thousand cases in 2011 and an increase of more than (100%) during the period above, and this
rise caused by aggravation of many of the problems led the reasons for social, economic and
incompatibility spouses, health and lack of reproduction, not spending The wife a

The research aims to verifying the tax exemptions granted in accordance with the Iraqi tax legislations, showing their suitability for basic tax rules, and identifying their role to reduce the tax evasion phenomenon and the negative effects resulting therefrom, which arerepresented by a decrease in the proceeds of tax revenue and therefore leadings to a reduction of public revenues of the state. Also, the research tries to identify the ways to reduce cases of tax evasion due to their reflection positively on the public budgetof the state. The data of the research was collected through two models of questionnaires distributed to a sample of taxpayers from some professions and a sample of the tax administration staff. The research has reac

          The research aims to determine the impact of Human Resources Accounting (HRA) on employee’s performance. The research’s problem was embodied in the lack of interest in HRA, which was reflected on the performance of employees in the Ministry of Education; the research adopted the descriptive-analytical approach, and the research community included the directors of departments and people at the headquarters of the Ministry of Education. The sample size was (224) individuals from the total community of 533. The questionnaire was adopted as the main tool for collecting data and information, as well as the interviews that were conducted by the researcher. In order to analyze t

إحدى أهم الطرق لتقصي توزيع المجرات عبر الزمن الكوني هي دالة اللمعان LF بدلالة كتلة القرص الباريوني ψS(Mb)، القدر . لقد درسنا تقديرًا لكثافة كتلة الباريون في عينة من المجرات الحلزونية القضيبية وغير القضيبية من الادبيات السابقة، والتي تتضمن فعليًا، لكل صنف من الاجرام السماوية ذات المحتوى الباريون المرئي، جزءًا لا يتجزأ من ناتج دالة الضيائية (LF) ونسبة الكتلة إلى الضوء. استخدمت تقنية الانحدار المتعدد لحزمة الب

Copper nanoparticles (CuNPs) were prepared with different diameters by sonoelectrodeposition technique using Electrodeposition process coupled with high-power ultrasound horn (Sonoelectrodeposition). The particle diameter of the CuNPs was adjusted by varying CuSO4 solution acidity (pH) and current density. The morphology and structure of the CuNPs were examined by X-ray diffraction (XRD) and Scanning Electron Microscopy (SEM). It was found that the size of the produced copper nanoparticles ranged between 22 to 77 nm, where the diameter of CuNPs increases with reduction the solution acidity from 0.5 to 1.5 pH and increasing the current density of the deposition from 100 to 400 nm. Finally the produced CuNPs were pressed to fabricate disc

In this study, two correlations are developed to calculate absolute rocks permeability from core samples tested by Gas Permeameter Apparatus. The first correlation can be applied if K g≤100, the second correlation can be applied if Kg>100. Sixty core samples having different permeabilities to give a wide range of values that necessary to achieve a correlation.

The developed correlation is easily applied and a quick method to avoid repeating the test at different pressure values. Only one pressure test is required to reach absolu

          This paper deals with studying the effect of hole inclination angle on computing slip velocity and consequently its effect on lifting capacity. The study concentrates on selected vertical wells in Rumaila field, Southern Iraq. Different methods were used to calculate lifting capacity. Lifting capacity is the most important factor for successful drilling and which reflex on preventing hole problems and reduces drilling costs. Many factors affect computing lifting capacity, so hence the effect of hole inclination angle on lifting capacity will be shown in this study. A statistical approach was used to study the lifting capacity values which deal with the effect of hole

Marriage is considered one of the strongest ties that links between two human beings , but after the evolutions that happened in our Arab communities and specifically in the Iraqi community , marriage through the internet websites appeared . this kind of marriage is considered one of the new phenomena that appeared in the present time in many societies. That was through internet websites like yahoo , Facebook and other websites that have chat features.
The Islamic sharia looks negatively at marriage through the internet announcing that this way is harmful for both the man and the woman

This research study Blur groups (Fuzzy Sets) which is the perception of the most modern in the application in various practical and theoretical areas and in various fields of life, was addressed to the fuzzy random variable whose value is not real, but the numbers Millbh because it expresses the mysterious phenomena or uncertain with measurements are not assertive. Fuzzy data were presented for binocular test and analysis of variance method of random Fuzzy variables , where this method depends on a number of assumptions, which is a problem that prevents the use of this method in the case of non-realized.