research objectives to:
1. identify the social, economic and cultural factors affecting consumption.
2. detect the consumption culture among the population in the city of Erbil.
3. Identify the GATT consumer protection and rights.
The most important results:
1. that there is variation in the answers of respondents about keep up with modernity in the basic consumption (necessary), it swallowed the proportion of yes answers about keep up with modernity in food consumption (72%), and is an indication of growing consumer awareness of the individual in the side of nutrition. The clothing on the side of the proportion of yes answers amounted to (85%), in the health field note that the percentage of yes answers (83%), who are abr

This study was conducted at the Poultry Research Station in Abu Ghraib, Department of Agricultural Research, Ministry of Agriculture, the experimental field during three months (Three terms for a period of four weeks), from 10 th of December 2019 to the 10 th of January 2020. The study aimed to determine the effect of using different proportions of chlorella algae in layer hen ration and its effect on the hen's productive performance and numbers of lactobacilli bacteria in the intestine. The experiment included 400 laying hens (ISA Brown) of 54 week old which were fed according to the standard requirements mentioned in the guide for this breed (ISA Brown layer management guide). The hens raised using a 3 stage cages system with five hens in

Service companies always working to increase their competitiveness and efficiency of the survival, growth and development in the present and the future, including insurance companies, so as to increase competition, especially after the emergence of the civil companies dramatically after 2003, has become the goal of recent studies carried out by the organizations is the human capital, because its success and excellence and achievement its objectives depends on the human, and this does not mean that the other components are not important, but also rely on the rights which has increased interest in the search for the way in which they can guide the behaviors and values ​​and their own language in line with the organization's strategy an

The research entitled: (The Constructive Mutation of installation Systems in the Artworks of the artist Ali Al-Najar) has dealt with the concept of Mutation and its systematizations in installation in the artworks of (Ali Al-Najjar).
The research has four chapters: The first Chapter deals with the methodological framework represented by the basic problem of the research, that is concerned with the constructive mutation of installation systems.
The research aims at finding out the constructive mutation of installation systems in the artwork of ( Ali al-Najar). The research is limited by analyzing visual samples of (Ali Al-Najjar) artworks betwen (1967-1991)
The second chapter deals with the theoretical framework, it has five s

This research deals with number of novels for Marguerit Doras , specially A Bridge Towards Basfic and The Lover . we specialize the first chapter for discussing a very important issue , which is the Maraguerit Doras novelist world in another word the most important themes . that we discuss and through that we tried to clerify the privacy the characters of Marguerit Doras in comparative with her own generation and in the second chapter we discussed the most important characteristics of the romantic hero spedially the characteristics of women in her novels.

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

This study examines the relationship between the increase in the number of tourists coming to Tunisia and GDP during the period 1995-2017, using the methodology of joint integration, causal testing and error correction model. The research found the time series instability of the logarithm of the number of tourists coming to Tunisia and the output logarithm but after applying the first differences, these chains become stable, THUS these time series are integrated in the first differences. Using the Johansson method, we found the possibility of a simultaneous integration relationship between the logarithm of the number of tourists coming to Tunisia and the logarithm of GDP in Tunisia, and there is a causal relationship in one direc

The research aims to contribute to the consolidation of scientific knowledge of compliance control and its role in verifying the proper disposal of funds to manage the wheel of the economy towards achieving targeted development and preserving public money, as well as clarifying the role of tax revenues in strengthening the public treasury and achieving social justice. The analytical descriptive approach was adopted in the process of analyzing The quantitative data collected through personal interviews, and the research reached a set of conclusions, the most important of which is the contribution of compliance control according to its three principles. (Transparency, accountability, and inclusiveness) on the availability

The Marshlands cover an area of ​​about 24% of the land area of ​​Iraq, which gives it special importance to the country with its resources, resources and human capabilities, and because the conditions of this region are different from other areas environmentally and living necessitates subject to certain design principles achieve sustainable environmental integration to maintain them from For future generations, the idea of ​​research is crystallized by the interest of environmental organizations and urban designers in planning and establishing special laws to exploit the region environmentally, economically and tourism, especially after the current focus of the country's economic revival. T tourism and begin the development

The research aims at measuring the impact of visual media on the development of the tourism services sector, which is a field study for the public. It aims at determining the impact of visual media on tourism sector development, clarifying the concept of visual media and its functions and studying the role of media in the development of tourism culture among the public. For a sample of the employees of the University of Baghdad, consisting of (120) male and female. A questionnaire was prepared for this purpose consisting of (21) questions distributed to the sample. The data were analyzed and the hypotheses were tested using the statistical program spss to unload the results and calculate the frequencies, percentages and correlati