The concept of TQM is based on one of the concepts that combine administrative and innovative methods. The aim of the research is to demonstrate the dimensions of TQM in enhancing the satisfaction of the taxpayers through a survey of a sample of officials in the General Authority for Taxation and 50 officials. In the collection of data and information, and the results were analyzed using the SPSS program to find the most important compounds and factors in he method of analysis.
The research problem was represented by the non-application of the General Authority for Taxation to the entrances and modern practices in the administrative work. The results of some of the complications that accompany the tax accounting process, which af
... Show MoreThe study aims to clarify the impact of growth in the industrial sector on economic growth in the Iraqi economics according to the methodology of Kaldor for (2017-2030) , taking into consideration the effect of the accumulation of capital in the calculation of growth rates in the economy through productivity estimate of Total Factor Productivity (TFP) to growth in the economy, which is why the study assumes a formula to comply with the laws of Kaldor growth models developed requirements. This study is the most important to find out the development of the laws of Kaldor among Arabic studies, especially the first and third, so that the relationship between the growth of industrial production and economic growth as represented
... Show MoreFor the first time in Iraq, this study presented a putj;uance to ti the
main embryological development phases of the Asian catfish Silurus
triostegus .Embryological morphological illustrations and behaviour remark have been given.
It was found that eggs of this species are of Telolecithal type. Two hours after fertilization of the fi rst cleavage took place , it became
taster until the 64 cells stage, af\erward slowed down . In 4 hours the eggs reached the morula stage while gastrula stage achieved within 9 hours.
Separation of head and tail commence at 25 hours . First, heart
pulssing was observed at 35 hourswhile blood flow started 8 hours later .
Chromatop
... Show MoreThis study aimed to incorporate hydroxyapatite nanoparticles (nHA) or amorphous calcium phosphate nanoparticles (nACP) into a self-etch primer (SEP) to develop a simplified orthodontic bonding system with remineralizing and enamel preserving properties.
nHA and nACP were incorporated into a commercial SEP (Transbond™ plus) in 7% weight ratio and compared with the plain SEP as a control. Shear bond strengths (SBS), enamel damage, and adhesive remnant index (ARI) scores were evaluated at 24 h
With the growth of democratic thought in our country, widened the trading term
citizenship to the magnitude of the meanings of participation in political life, economic, social
and cultural rights, as the recipe ( citizen ) does not mean only affiliation to the homeland and
link him as a child , but is as such an actor in various fields has his being independent , and
own convictions and the right to freely express his views and personal choices and play a
positive role in public life . Do not correct the democratic structure of any state without the
manifestation of the spirit of citizenship in the relations of each individual citizen to state
institutions.
The current research aims to Pfhom definition of citizen
In this study, the sonochemical degradation of phenol in water was investigated using two types of ultrasonic wave generators; 20 kHz ultrasonic processor and 40 kHz ultrasonic cleaner bath. Mineralization rates were determined as a function of phenol concentration, contact time, pH, power density, and type of ultrasonic generator. Results revealed that sonochemical degradation of the phenol conversion was enhanced at increased applied power densities and acidic conditions. At 10 mg/L initial concentration of phenol, pH 7, and applied power density of 3000 W/L, the maximum removal efficiency of phenol was 93% using ultrasonic processor at 2h contact time. Whereby, it was 87% using and ultrasonic cleaner bath at 16h contact time and 150 W
... Show MoreTransition strengths ↓
2
. u . w
2) M(E for gamma transition from first excited 21
+
states to the
ground states that produced by pure electric quadrupole emission in even –even isotopes of
56Ba and 62Sm have been studied through half- lives time for 21
+
excited states with the
intensities of γ0- transitions measurements and calculated as a function of neutron number
(N). The results thus obtained have shown that; the nuclides with magic neutron number such
as 56Ba
138
and 62Sm
144
have minimum value for ↓
2
. u . w
2) M(E .