Many international companies have branches or agencies in Iraq and have large market shares, and this has contributed to the increase in the import of these companies' products. This process created an additional problem of handling a large number of expired or defective products. There are many methods that contribute significantly to reducing these problems. The most prominent of these is the activation of reverse logistics options in Iraq by international and local companies. This research aims to conduct a survey of the reverse logistics options approved by some local and international companies and compare between them. This paper found that Amaron, Hitachi, Apple, Samsung and Huawei have limited options for reverse logistics and that

The objective of the investigation was to analyze the structure and administration of the political system in Iraq (post-ISIS). After 2003, the Iraqi political system suffered the fundamental problem of its failure to achieve the political and social inclusion that characterizes democratic systems, to guarantee the establishment of a "state for all", while respecting differences. Political representation has moved from the system of sectarian ethnic components, under the title of consensual democracy, to the representation of leaders and the realization of their interests and the interests of their parties at the expense of the groups that claim to represent them, which complicates the problem. In this sense, the new political syste

Undoubtedly, Road Traffic Accidents (RTAs) are a major dilemma in term of mortality and morbidity facing the road users as well as the traffic and road authorities. Since 2002, the population in Iraq has increased by 49 percent and the number of vehicles by three folds. Consequently, these increases were unfortunately combined with rising the RTAs number, mortality and morbidity. Alongside the humanitarian tragedies, every year, there are considerable economic losses in Iraq lost due to the epidemic of RTAs. Given the necessity of understanding the contributory factors related to RTAs for the implementation by traffic and road authorities to improve the road safety, the necessity have been a rise for

The products of the surrealist school since its inception to this day have greatly influenced art in the world, so we find many artists around the world invested in their visual texts the forms generated by surrealism, and here the researcher raises several questions: What are the formal vocabulary that directly or indirectly refers to Self-used by the surrealist painter? Was the surrealist form understood as intended by the movement? In these questions, the research problem is summarized. The importance of it lies in identifying the references to the form of the human self, which are related to the psychological field in the works of the surrealists, especially Salvador Dali. Then the researcher chose his research community from the wor

Increased the need to promote the profession of auditing, and improving the performance of the audit process, which comes through the effective implementation of its tasks, where the auditor collects the necessary data about the nature of client activity, and any other information it deems necessary to carry out the planning and development of the strategy for how to determine the procedures for implementing the audit process and the scope and timing for evidence clues in order to form an opinion technician neutral about the fairness of the financial statements, as required by the standards of the field work of the planning and supervision of the internal control and evidence to prove, but the failure of the auditor whether in th

Seven isolates were identified as Pseduomonas aeruginosa from clinical samples. Antibiotic sensitivity test were done to determine their sensitivity to number of antibiotics, the results illustrated all that isolates were resistant to most used antibiotics. The ability of Pseduomonas isolates to produce haemolysin, protease and pyocyanin were detected in this study, all isolates had the ability to produce pyocyanin pigment, hemolysis and protease. The antimicrobial activity of the ethanolic extracts of Thuja orientalis and green tea against P.aeruginosa were investigated. The results showed that both these plant extracts have inhibitory effect against Pseduomonas isolates and it was shown that ethanolic extract of green tea was more efficie

A simple, cheap, fast, accurate, Safety and sensitive spectrophotometric method for the determination of sulfamethaxazole (SFMx), in pure form and pharmaceutical dosage forms. has been described The Method is based on the diazotization of the drug by sodium nitrite in acidic medium at 5Cº followed by coupling with salbutamol sulphate (SBS) drug to form orange color the product was stabilized and measured at 452 nm Beer’s law is obeyed in the concentration range of 2.5-87.5 ?g ml-1 with molar absorptivity of 2.5x104 L mole-1 cm-1. All variables including the reagent concentration, reaction time, color stability period, and sulfamethaxazole /salbutamol ratio were studied in order to optimize the reaction conditions. No interferences were

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The purpose of the research is to present and discuss the concept of grants and aid, with the study and analysis of the role and importance of grants and assistance on the activities of In government units, and then to determine the factors of obtaining grants and assistance, and the importance of providing accounting information in order to enhance the financial reporting of grants and assistance. The accounting system of the government and determine the areas of shortness, taking into account the failure to issue a local accounting base to determine the basis of accounting measurement and disclosure of grants and assistance to guide, and this is the starting point of the current research and so has been intr