Began the process of re-engineering processes in the private sector as a way to assist organizations in re-thinking how to run the business in order to improve production processes and reduce operational cost, to get to compete on a global level. That was a major restructuring by further evolution in the use of technology to support innovative operations.

 Entered the technology in all areas of life and different regulations, This led to use as a change in all aspects The companies achieved success and progress today through the use of resources so as to ensure the wishes of the customers and their needs, and the requirements of the market primarily, Which is reflected on the basis of building strate

The research aims to shed light on the obstacles that hinder the use of taxpayers' commercial books covered by provisions of the amended commercial book-keeping system No. 2 of 1985 and ways to address these obstacles. On this basis, the main null hypothesis was formulated that there is no statistically significant relationship between the obstacles to the adoption of the commercial books and taxable income.

The research data were collected on the base of three applied case studies of registered taxpayers in the General Commission of Taxes, GCT, together with the use of a questionnaire distributed to a sample of taxpayers ( companies ). The collected data were analyzed, the result  were presented  and the hypothesis was

Background: The emergence of multiple drug resistant (MDR) Mycobacterium tuberculosis (M.TB) and extensive drug resistant (XDR) M.TB lay huge burden on TB endemic countries such as Iraq.
Objectives: Bacteriophage (phage) therapy can be used as alternative approach to tackle this problem. Patients and methods: Forty isolates of M.TB were cultured from TB-positive sputum specimens with three ATCC strains. Phage passaging and biokinetic based techniques were used to optimize wild anti-M.TB phages. Three chemical, non genetic- designing techniques, tween-80, mycobacterial lysis buffer, and xyelen, were used to change the specificity of wild anti-TB phages towards phage-resistant target M.TB.
Results: Five wild anti-M.TB phages were iso

The problem of slow learning in primary schools’ pupils is not a local or private one. It is also not related to a certain society other than others or has any relation to a particular culture, it is rather an international problem of global nature. It is one of the well-recognized issues in education field. Additionally, it is regarded as one of the old difficulties to which ancient people gave attention. It is discovered through the process of observing human behaviour and attempting to explain and predict it.
Through the work of the two researchers via frequent visits to primary schools that include special classes for slow learning pupils, in addition to the fact that one of the researcher has a child with slow learning issue, t

Environmental controls, especially for temperature and humidity, are essential to maintain the safety, purity and effectiveness of drugs. The measurement of humidity can be particularly difficult and important in climatic and thermostatic chambers (warehouses, ovens, cold rooms, fridges, drying rooms, insulated boxes, etc.).
The old method of monitoring and qualification of climatic and thermostatic chambers requires placing a defined number of recorders, then programming and store them. After that, to examine the values recorded to revolve the status of the climatic and thermostatic chambers, if they are compliant or not-complaint at any time, so all that goes to waste time and efficiency of values.
We can do the monitoring and qu

This paper focuses on the concept of cognition and its clarification in the light of Islamic epistemology. Knowledge passes through two essential parts: conception and assent. Conception explains simple knowledge, while assent explains knowledge involving a judgment. The paper proceeded with the identification of the problem of relationship blurring between cognition and knowledge. The external and inner senses have explained the relationship between the stages of knowledge and cognition. The external senses receive stimuli and form primary conceptions. These conceptions transfer to the first part of the inner senses, which is common sense; it collects the sensations and transmits them to pictorial power. Secondary conceptions are f

The research aims to identify the effect of applying administrative decentralization to an educational performance by assessing educational performance before and after the process of transferring powers from the federal government (the Iraqi Ministry of Education) to local governments (governorates) as well as identifying the appropriate central or decentralized administrative system to advance the educational reality and performance. To achieve the goal of the research, educational data was collected and analyzed, as well as the measurement of educational performance indicators and analysis during two phases, the first represents the stage of applying the central system and spanned between the academic year (2011-2012) and the