The present study aims to present a proposed realistic and comprehensive cyber strategy for the Communications Directorate for the next five years (2022-2026) based on the extent of application and documentation of cybersecurity measures in the Directorate and the scientific bases formulating the strategy. The present study is significant in that it provides an accurate diagnosis of the capabilities of the cyber directorate in terms of strengths and weaknesses in its internal environment and the opportunities and threats that surround it in the external environment, based on the results of the assessment of the reality of cybersecurity according to the global Cybersecurity index, which provides a strong basis for building its strategic dire

The aim of the research is to use the data content analysis technique (DEA) in evaluating the efficiency of the performance of the eight branches of the General Tax Authority, located in Baghdad, represented by Karrada, Karkh parties, Karkh Center, Dora, Bayaa, Kadhimiya, New Baghdad, Rusafa according to the determination of the inputs represented by the number of non-accountable taxpayers and according to the categories professions and commercial business, deduction, transfer of property ownership, real estate and tenders, In addition to determining the outputs according to the checklist that contains nine dimensions to assess the efficiency of the performance of the investigated branches by investing their available resources T

Background: The Streptococcus genus are the predominant bacteria in the mouth and the Streptococcus sanguinis is one of them which performing a primary function for expansion of dental biofilm. Gingival and periodontal disorders are caused by dental biofilm, today, there is a necessity to discover naturally presenting antibacterial compounds from herbs with less side effects as a substitutive to the commonly handled chlorohexidine. Thus, the purpose of this study was to assess the antibacterial activity of thymus vulgaris oil on Streptococcus sanguinis bacteria In vitro. Materials and Methods: Human supragingival plaque samples were taken from 10 subjects, then morphological and microscopical examination, bioch

Abstract

            Sovereign wealth funds are an important tool for achieving economic stability and avoiding the local economy from external shocks, including the shocks of international oil prices. The spread of these funds is the result of large current account surpluses in many Asian and oil-exporting economies. These surpluses are due to higher commodity prices Has led to a rapid accumulation of foreign assets in central banks. Many countries with rent economies face the problem of their dependence on non-renewable natural resources, especially the oil countries, including Iraq. Oil revenues are more than 97% of oil exports, so they suffer from structural imbal

  Tax state institution regards as one of the largest state institutions implementing the tax rules issuing be legislative body and achieving the goals of tax (financial, economic, social and political). So, the tax management should pay attention to the procedures enabling it to achieve those rules starting from the procedures of tax restrict and ending by tax allocation where the process of assessment the taxation must relaxing on modern methods. The problem of the study raising from that in spite of there is a low  obliging the taxable person (registered or not) to submit a declaration about his income and the achieved profit to be the base of taxation˒ where the other ways  are secondary ways helping in rejection of t

The aim of the research is to identify learning difficulties and their role in children's perception of self-concept. The researcher adopted the descriptive and analytical approach method in this study. A questionnaire was designed by the researcher to collect some related information such as biodata, family, health, diagnostic and behavioral patterns of the case. In addition, the researcher adopted the scale of learning difficulties for elementary school students prepared by Zaidan Ahmed Al-Sartawi (1995), the scale of student appreciation for the survey of learning difficulties for primary school students by Michael Best, which was translated to the Arabic language by (Saeed Abdullah Debis). The researcher adopted also the Self-Concept

The budget represents a critical accounting tool used for planning and control. It is considered a measure of the results expected to occur.

This study aims to identify the impact of the Kaizen Budget in reducing costs and continuous improvement on the General Company's operations for Light Industries. The research idea is based on the fact that preparing the budget based on constant improvement supports the higher management of people, processes, materials, and production methods, thus enabling them to manage and reduce their costs.

Research results that the prepared budget suffers from many shortages that limit the materials' usefulness for management

The research problem lies in: The use of positive and negative flexibility exercises to develop the special strength of the 400m hurdles player, that some young people face weakness and a problem in performance, which requires the need to prepare special exercises for physical and skill numbers using the types of exercises that have resilient strength, flexibility and have the effect on developing and determining the level of physical and skill performance. To develop 400m hurdles, special strength, explosive power and the characteristic velocity of arms and legs. Research aims: 1. Preparing positive and negative flexibility exercises to develop the special force and the effectiveness of 400m youth barriers. 2. Identify the effect of exerci

Background: Dental anomalies might occur due to abnormal events during teeth development caused by environmental or genetic factors during histo differentiation or morph differentiation stages of embryological development. Aims of the study: To evaluate the distribution of developmental dental anomalies according to age and gender in relation to nutritional status in children attending College of Dentistry /University of Baghdad. Materials and method: After examination 5760 children aged 5-12 years of both genders only 147child with dental anomalies were found, all developmental dental anomalies that were clinically observable were recorded. The developmental dental anomalies which diagnosed in this study were supernumerary, missing teeth,