A lack of adequate building maintenance is a significant obstacle faced by governmental hospitals. This paper evaluates factors that negatively impact building-maintenance practices in Iraq. A literature review was conducted to identify factors affecting maintenance. A list of 42 factors affecting hospital-buildings was collected from previous studies and tested using a structured questionnaire distributed to hospital-maintenance experts. During the data analysis, 76 valid questionnaires were used. Based on the respondents’ ratings, the relative-importance index (RII) was used to determine the level of importance of each factor. From the results, it was concluded that twelve factors affect maintenance practices in hospital buildin

The research aims to highlight the role of accounting disclosure in raising the quality of tax settling accounts so as to enhance confidence between taxpayers (corporates) and tax authority, standing over companies commitment to take care of  their financial statements which are  prepared to the appropriate accounting disclosure of tax authority. It has been noticed that a good disclosure about the results of the activity leads to the acceptance of the tax authority to the results which are stated by the financial statements and the tax is linked on its bases.   The researcher depends on the deductive approach which based on Arabic and foreign references, books, researches, previous  studies,  scientific &nb

Abstract As the United Nations approaches its 70th anniversary, the world is going through the most severe accumulation of serious international security failures in recent memory, challenging the UN Security Council’s ability to address them effectively. Over the past four years, crises in Libya, Syria and Ukraine have precipitated a worrisome erosion of great power relations that has complicated Security Council decision making on a number of trouble spots. Its inability to devise consensus responses to the escalating civil war in Syria has been particularly troubling, resulting in the regional spill over into Iraq and the emergence of Islamic State as a new threat to peace in the region and beyond. Meanwhile, the UN’s often under

The issue of the prisoners' rights and the way of dealing with them is not just a minor or
primary issue according to the contemporary attitudes to deal with criminals, but it is a fatal
issue that goes with the development of life and comprehension of human rights. As the
criminal is considered as a human-being who can be reformed and qualified, according to the
aims of the contemporary social service the prisoner is regarded as an idle human source who
can be reformed, treated and qualified so as to make him participate to improve his family and
society in the end.
This study aims at reconstructing the prisons bases when applying the laws of the lowest
level of treatment through the research of oppositions, atti

الأخطاء الصوتية الشائعة لدى طلبة معاهد اعداد المعلمين والمعلمات من غير الناطقين باللغة الكردية

The importance of this research lies in shedding light on the concept of techno-strategy for information management from vital and important topics that showed response for change in all areas of life. As this necessitates the updating and changing of it in order to achieve its strategic goals and enhance its technological advantage. The research problem looked at the role of the information technology system (ITS) in enhancing risk management in general directorates for sports and school activity from the viewpoint of its department heads. The research aimed at the relationship of information techno-strategy in risk management and the ratios of the contribution of information techno-strategy in risk management from the viewpoint of heads o

In this paper, a polymer-based composite material was prepared by hand Lay-up method consisting of epoxy resin as a base material reinforced by magnesium oxide powder once and silicon dioxide powder again and with different weight ratios (3, 6, 9 and 12) wt %. The three-point bending test was performed in normal conditions and after immersion in sulfuric acid. The results showed that the bending value decreased with the increase of the weighted ratio of the reinforcement material (MgO, SiO2). The Bending of samples reinforced by SiO2 was found to be less than the bending of samples reinforced by particles (MgO). For example, the bending of the SiO2 sample (0.32 mm) at the weighted ratio (3%) and for the MgO (0.18mm) sample at the weight

The study seeks to clarify the role of International Auditing Standard No. (320) of the relative importance in determining responsibility for planning and implementing the process of auditing financial statements and expressing neutral technical opinion through the analytical procedures of the auditor, whose responsibility is to obtain appropriate and reliable audit evidence that helps the auditor to form a general conclusion about whether The financial statements were consistent with the auditor's understanding of the entity. The relative importance contributes to defining the important accounts that help to set priorities for the auditor to set the necessary analytical procedures for these accounts. One of the most important co

Most countries in the world particularly developing countries, including Iraq,  facing  extremely dangerous problem with social and political dimensions, which is the emergence of the food crisis  problem ,the decrease in domestic food production in Iraq isn't meet the needs of its population food, due to the fact that the agricultural sector suffers from multiple natural ,economic  and human   problems .It is still below the level required to meet the needs of the population  of  food ,since food  at the forefront of priorities needed by the human . This represents indispensable  basic  necessity , so the responsibility of its availability permanently  in appropriate&nb

There are many ways to communicate a story, one can tell it, sing it, act it, write it, film it and can draw it. Each form of storytelling has its unique characteristics that separate it from the other forms. These distinguishing characteristics of each form does not indicate the superiority of one form over the other, on the contrary, it indicates the human ability to be creative on many levels. As students of literature, only the written form of a story is taken into account. One reason for the negligence of other forms of storytelling might be that singing and filming a story is not related to literature. But there has been a form of storytelling that uses words along with pictures which eventually became a genre of novels called grap