Given the importance of increasing economic openness transport companies’ face various issues arising at present time, this required importing different types of goods with different means of transport. Therefore, these companies pay great attention to reducing total costs of transporting commodities by using numbers means of transport methods from their sources to the destinations. The majority of private companies do not acquire the knowledge of using operations research methods, especially transport models, through which the total costs can be reduced, resulting in the importance and need to solve such a problem. This research presents a proposed method for the sum of Total Costs (Tc) of rows and columns, in order to arrive at the init

This research dealt with the impact of internal control on tax performance using balanced scorecard indicators because of its special importance in improving tax performance and reform. The internal control system is a safety valve for senior management in all organizations, it plays an important role in the regularity and development of work and the fight against corruption To provide reliable and accurate data and information, follow up on compliance with laws, regulations and instructions. The aim of this research is to demonstrate how control affects tax performance and how to adapt internal control components to improve tax performance. In the General Authority for taxes and its branches,. The research resulted in a number of conclu

The aim of this study is to achieve the best distinguishing function of the variables which have common characteristics to distinguish between the groups in order to identify the situation of the governorates that suffer from the problem of deprivation. This allows the parties concerned and the regulatory authorities to intervene to take corrective measures. The main indicators of the deprivation index included (education, health, infrastructure, housing, protection) were based on 2010 data available in the Central Bureau of Statistics

Background: Iraqis were exposed to wars, widespread violence and civil war. Post-traumatic stress disorder develops after exposure to trauma and violence. It has a negative effect on academic achievement of the students.
Objective: This report was carried out to study the effect of exposure to violence on academic achievement of youths in Iraq.
Methods: A total of 319 university students from Baghdad were included in the study. Their age ranged between 18 and 24 years with male to female ratio of 0.6:1. A questionnaire was filled for each participant. Requested data were demographic information, data on school achievement and Harvard Trauma questionnaire (exposure to war trauma, posttraumatic stress disorder “PTSD”). Chi square

        Investment Bases directly and closely to an environment characterized by political, social and economic stability, and through a range of policies and institutions and economic laws that affect investor confidence and convince him directing investments to country without the other, where inter conditions and circumstances affecting the trends of capital and settle in, and political situation of the country and what is characterized of stability or disorder as well as economic conditions that are affected by what is distinguishes the country from geographic and demographic characteristics are reflected on availability of production elements and country's infrastructure.

The purpose of this paper is to identifying the relationship between the moral climate and the decision-making of boxing referees from the standpoint of the coaches, and the research problem lies through the work of the researchers in training and managing the teams. It was noted that the role of the referees is one of the most important roles played by the workers to achieve the objectives of the federation, and that the moral climate that prevails among the administrative body the union and the referees on the one hand and between the referees and coaches on the other hand are among the factors of the success of everyone’s work and the survival and strengthening of confidence in their work and thus the continuity of success and

The importance of research is to be considered by highlighting the tax policy in Iraq which extended for successive measurement of the amount of tax receipts for respective periods, the research problem represents security, economic and political issues that Iraq suffered which were very difficult since Nineties of the last century until now that led to a lake of clarity in tax policy trends, volatility in it and finally reflected on the tax revenues increase or decrease. One of the main recommendations of the research is: (The necessity to develop a deliberate strategy for tax policy in Iraq which should take into account financial, economic, and social goals in appropriate way).

Correlation of Serum levels of Chromium, Copper, and Manganese with the Glucose levels in Type 2 Diabetes Mellitus in Ira

Background: The metabolism of many trace elements such as chromium, copper, and manganese were reported to be altered in type 2 diabetes militates. This element may have specific roles in the pathogenesis and progress of this disease.

Objectives: To evaluate the serum levels of copper, chromium, and manganese in type 2 diabetic patients in Iraq. 

Patients and Methods: This case-control study included 100 type 2 diabetic patients, 35-60 years old, with high BMI as cases, and 100 non-diabetic subjects as controls who were healthy