This research seeks to try to address one of the important issues in society that prevents the state from achieving its social, economic, political and financial goals, represented by the low tax proceeds, through which it can achieve those goals. What is reflected on the tax proceeds, knowing that the General Tax Authority does not take into account the issue of analyzing the opportunity cost of corporate capital as one of the profit indicators when setting the annual controls, which leads to a decrease in the tax proceeds, and therefore the research objective will be to shed light on the importance of adopting the concept of analysis The opportunity cost by the General Tax Authority to achieve a tax proceeds commensurate with t

The education sector suffers from many problems, including the scarcity of schools that can absorb the increasing number of students in light of the increasing population growth rate, as some regions suffer from a lack of opening of new schools or the expansion of existing schools to increase their capacity so that attention is required. The research sought to identify the level of maturity of project management at the research site (Building Department in Al-Karkh I/ Ministry of Education) Being responsible for educational projects and their implementation and to know that, the ten areas of the knowledge guide to project management PMBOK have been adopted according to the PM3 model (one of the models of maturity

The research aims to build an educational program - learning, according to the concepts of renewable energy and nanotechnology And knowledge of its impact on the technological enlightenment when the third phase students in the Department of Chemistry, and to verify the goal and put the researcher null hypothesis the following: No Statistically significant difference at the level (0.05) between the average scores of the experimental group students who are studying material nanotechnology and renewable energy program Altalima- learning and the average score for the control group of students who are studying the same article the usual way in technological enlightenment. The search was limited to the third row in the Department of Chemistry,

No country in the world has an ancient heritage of its own. It represents the product of the civilizations left behind by previous eras. It represents the development of urban life and its capital of the interest of its people in the field of construction and reconstruction. The urban heritage and its associated arts may seem to be a material heritage at first glance, but it is not free from the spiritual side. Therefore, the nations in different parts of the earth cherish it and care for it with all due diligence, because it mixes with its history, memories and emotions.
This research discusses the use of local environment materials in the production of urban fabric constituents. I

     Being the meeting points of the world different languages and out of a scholarly perspective, comparative literature represents a cultural leap as well as an artistic and intellectual development or a global literary movement of both prose and poetry. Such homogenous literary structure requires a systematic and coherent study of the literary output of the people different cultures and civilizations. It also represents the theoretical approach of the present study that debates a systematic comparison between Ghassan Kanafani’s All That's Left to You and William Faulkner’s. The Sound and the Fury.  Within the perspective of the descriptive analysis approach, the present paper discusses th

           Algae have been used in different applications in various fields such as the pharmaceutical industry, environmental treatments, and biotechnology. Studies show that the preparation of nanoparticles by a green synthesis method is a promising solution to many medical and environmental issues. In the current study, the green alga Stigeoclonium attenuatum (Hazen) F.S. Collins 1909 was isolated and identified from the Al-Hillah River (Governorate of Babylon) in the middle of Iraq. The green synthesis by the aqueous extract of algae was used to prepare the nanoflakes of ZnO. Nanoflakes of ZnO are characterized by X-Ray diffraction (XRD) and scanning electron microscope (SEM) with flakes shape and dimensions ranging be

يتناول هـذا البحث بالتحليل التفاعل و التنسيق بين السياستين الماليـة و النقديـة و اثر هذا التفاعل و التنسيق على الاستقـرار و النمـو الاقتصـادي، و كيف ان الآثار المالية للسياسة النقدية قد تحفز الإجراءات الخاصة بالسياسة النقدية و معالجة الآثـار الجانبيـة و طبيعـة التفاعل و الارتداد بين إجراءات كلتا السياستين و أثرهما في التـوازن الاقتصـادي العــام، و تم في ثنايا البحث توضيح مسوغات التنسيق و مدى ضرورة ذلك بهد

 The microdrilling and nanodrilling holes are produced by a Q-switched Nd :YAG laser (1064 nm) interaction with 8009 Al alloy using nanoparticles. Two kinds of nanoparticles were used with this alloy. These nanoparticles are tungsten carbide (WC) and silica carbide (SiC). In this work, the microholes and nanoholes have been investigated with different laser pulse energies (600, 700 and 800)mJ, different repetition rates (5Hz and 10Hz) and different concentration of nanoparticles (90%, 50% and 5% ). The results indicate that  the microholes and nanoholes have been achieved when the laser pulse energy is 600 mJ, laser repetition rate is 5Hz, and the concentration of the  nanoparticles (for the two types of n

Abstract:
Thanks for people's God who brought the great book, prays and peace for
his prophet "Mohammad" the master of missioners to all people.
Allah created human being in it's best way and give him a soul thus ,
he will be a human with faith that has movement and life and the centre of his
soul is the sense which differentiate human from other animals. This
sensation generated from different senses that made the soul.
God had given him a protected heart, talkative tounge and clear seeing
to understand with consideration, so he will prevent himself of falling in wrong
by thinking and situation that he will pass by.
The significance and probability of sensation had talken our attention in
Qur'an . Hence