Background: Recent implant surgical approach aims to cause less trauma, invasiveness and pain as much as possible and to reduce patient and surgeon discomfort, time of surgery and time needed for functional implant loading. Flapless surgical techniques considered recently as one of the most popular techniques that may achieve these aims especially enhancing osseointegration and subsequently implant stability within less time than the traditional flapped surgical technique. So this study aimed to make a comparison between flapped and flapless surgical techniques in resulted implant stability according to resonance frequency analysis RFA and in duration of surgical operation. Materials and methods: A total of 26 patients with 41 implants (o

Abstract:
Rabi’a tribe lived on the land of Euphrates since the first century of the
Christ. Then that land becomes her homeland. The Persians tried many times
to drive her away from that land, but with out result.
In the course of time Rabi’a become more knowledgeable of Persia.
This tribe proved her love and sanctification to the land of Euphrates, in the
battle of Dhyqar.
Rabi’a converted to Islam quickly and helped the Muslims to conquer
Iraq with a big number of fighters in many battles like al- Qadisyyah. That
influenced the anger of Mudriat Arab tribes who were their old enemies.
Mudriat tribes did their efforts to reduce the importance of Rabi’a because of
some its branches were among of t

This research aims to show the nature of the impact of proactive and analytical strategic orientation in the dimensions of tax organizational excellence (leadership, strategic planning, information and analysis and knowledge management, focus on taxpayers, focus on operations, focus on workforce, business results), in the General Tax Authority  The questionnaire was used as a tool to collect data and information from the sample of (110) who are (Associate Director General, Head of Department, Under-Head of First Division, Under-Head of Second Section, Division Officer).  Arithmetic mean, intestinal deviation the research has reached a number of conclusions, the most prominent of which are: -

1. There is an effect of

The research aims to measure the impact of positive and negative fiscal policy shocks on monetary stability in Iraq, which represents monetary stability as an indicator of real and price stability. Fiscal policy shocks are quantitative changes in public spending and public revenue affecting the output and price cycle, and fiscal policy despite the accompanying time gaps, but it remains a policy Influential and has a significant degree of impact on economic growth and development in developing countries. The fiscal policy represents a numerical translation of the economic and social objectives planned in the state's general budget tool consistent with the GDP cycle. The economic and social goals stem from the core of the functions and the ma

The present study introduces description of a new species of genus Arboridia Zakhvaticin 1946, based on a large collection of Cicadellids. External morphological characters particularly male genitalia were discussed and illustrated. The genus Arboridia Zalchvatkiia (Typhlocybinae: Erythroneurini) contains small slender, fragil and attractively coloured and patterned leafhoppers. It was erected by Zakhvatkin in 1946 (Zalchvatkin, 1946). The overall length of adults ranges from 2.5 to 3.4 mm. Members of this genus can be recognized by inner apical cell of forewing which is long with oblique base; Cu confluent with this base at a point near the middle of the length of inner apical cell; two prominent circular deep brown spots on vertex (Zal

Abstract The study aimed at demonstrating the reality of sectarian coexistence in Iraq, which was characterized by the tolerance and coercion caused by the successive government policies to govern Iraq and to this day. The study was based on the hypothesis that coexistence between Islamic sects in Iraq can be achieved as long as there are strong bonds linking its components, and these bonds can produce coexistence between the sects based on peace. The study concluded that the hypothesis is correct, in addition to drawing a set of observations aimed at identifying weaknesses for advancing them through the adoption of mechanisms that address these weaknesses to yield towards a genuine peaceful coexistence among Islamic sects in Iraq.

This research investigates the importance of social accounting and the auditor’s report. It basically checks if there is an impact of social accounting on the auditor’s report at the availability the INTOSAI standards No. (1700 and 1706). The study recruited 105 employees of the Federal Financial Supervision Office in Iraq. Data were collected using questionnaire. The questionnaire validity and reliability were checked to assure the truthfulness of the findings. The study found a positive correlation and a statistically significant effect between the accounting for social responsibility and the auditor’s report. It is necessarily recommended for the auditor and the bodies working in the Board of Supreme Audit to ensure the inclusio

Manufacturing industries are at the beginning of the thinking of those who put economic policies in developed countries and also more in developing countries, where manufacturing is the engine of industrial and economic development through its performance and its effective role in the formation of GDP, as well as the great advantages that characterize this sector and affect Largely on sustainable development, as well as its importance in its influential role in protecting national industry through increased exports and reduced imports.

      Iraq is one of the countries that rely on its oil economy to rely entirely on the provision of needs and requirements of the state, and this

Reconstruction project management in the cities of Mosul, Anbar, and Tikrit, in Iraq still faces major obstacles that impede the comprehensive performance of these projects. It is thus necessary to improve the arising challenge estimation in the implementation of reconstruction projects and evaluate their components: time, cost, quality, and scope. This study used the Analytical Hierarchy Process (AHP) to prioritize major and minor criteria in the influential causes of challenges and formulate a mathematical model to help decision-makers estimate them. Using the Super Decisions software, the final results indicated that changes in scope reached 40.8%, which is the greatest difficulty, followed by changes in cost at 27.6%, changes in

The aim of this study is to investigate the sedimentation environments and diagenetic processes of the Ibrahim Formation (Oligocene-early Miocene) in Zurbatiya, eastern Iraq. The Ibrahim Formation is comprised mostly of clayey micrite and skeletal grains composed of planktonic foraminifera, calcispheres, radiolaria, and benthic foraminifera. Glauconite and pyrite were documented in some restricted zones of this formation; they reflect quiet and reducing conditions. Radiolaria were identified in Late-Oligocene which was not known previously at this age regionally in carbonate formations of the Arabian Plate (AP). Mudstone, wackestone, and planktonic foraminiferal wackepackstone are the main microfacies that are affected by dissolutio