This research is seeks to state the role of Green Human Resources Management Practices and their dimensions (Green Employment and Selection, Green Performance Assessment, Green Training & Development and Green Compensation and Stimulation Systems) in strengthening the Strategic Positioning in the Nongovernmental Hospitals in Erbil city, and aims to analyze the relationship between Green Human Resources Management Practices and Strategic Positioning and to show the impact of Green Human Resources Management Practices in determining the Strategic Position.

            It is depended on a questionnaire as key tools for achieving data, as designed on

Objective: The aims of present study to detect the effectiveness of instruction program of non-pharmacological guideline on blood pressure and laboratory test.

Methodology: A pre-experimental study was conducted in Al-Sader Teaching Hospital   from 8^th of September 2019 to 25^th of May 2020, in order to find out the effectiveness of instruction program concerning non-pharmacological guideline on controlling essential hypertension among patients. A non- probability (purposive sample) of 50 patients with essential hypertension is selected. Those patients are already diagnosed with Essential Hypertension

One common heavy metal that is extremely harmful to the kidneys, reproductive system, and nervous system of humans is lead (Pb). This study aimed to investigate the effectiveness of a novel nanocomposite adsorbent, synthesised from polypyrrole, zinc oxide, and nickel (PPy/ZnO-NiO), in eliminating Pb(II) ions from a waterbased solution. This adsorbent offers excellent metal selectivity, environmental stability, ease of manufacture, and reusability. Several techniques, namely XRD, FTIR, TGA, SEM, TEM, EDX, and BET, were employed to characterize the synthesised nanocomposite adsorbent. The study examined the impact of multiple factors influencing the adsorption process, including pH, temperature, contact period, metal ion concentration, and ad

The avian esophagus shows structural and functional differences related to feeding habits and habitat, with mucous secretions and amino acids playing key roles in protection and metabolism. The present study aimed to comparatively investigate the histological, histochemical, and amino acid profile characteristics of the cervical esophagus in the Iraqi pin-tailed sandgrouse (Pterocles alchata) and the red-wattled lapwing (Vanellus indicus). A total of eight adult individuals from each bird species (sandgrouse and lapwing) were collected from the Al-Samawah Desert, Al-Muthanna Province, and AlYusufiyah District, Baghdad Governorate, Iraq, respectively, between October 2025 and January 2026. Histological examination was performed using hematox

The auditor has a role in allocating joint costs in the gas industry, and the auditor's procedures are considered as systematic critical examination, analysis and evaluation of everything related to costs in general and joint costs in the gas industry in particular, with the aim of controlling the joint costs of gas industry products, and knowing the share of the cost of each product from the total industry costs Gas products reflect the reality of the company's performance by discovering weaknesses, defects and any errors, to ensure increased effectiveness and efficiency of the parties concerned with auditing them and imposing control and control over the company's resources, as well as

Abstract

          The research aims to identify tax exemptions, their objectives and types, as well as to shed light on the concept of sustainable development, its objectives, dimensions and indicators (economic, social and environmental), as well as to analyze the relationship between tax exemptions and economic development, in addition to measuring and analyzing the impact of tax exemptions on economic development in Iraq for the period ( 2015 - 2021) using the NARDL model. The research problem centers on the fact that failure to employ financial policy tools correctly led to a weakness in achieving economic justice, which leads to a failure to improve social welfar

Background: Arterial stiffness is related with atherosclerosis and cardiovascular disease events. Patients with atherosclerotic disease show to have larger diameters, reduced arterial compliance and lower flow velocities. Aim of study : To compare between patients of two age groups with concomitant diseases diabetes and hypertension in regard to intima media thickness and blood flow characteristics in order to estimate the blood perfusion to the brain via the common and internal carotid arteries. Subject and Methods : 40 patients with (diabetic and hypertension) diseases were enrolled , they were classified according to age. Color Doppler and B mode ultrasound was used to determine lumen Diameter (D), Intima – media thickness (IMT)