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

Carrying strength is one of the important physical capabilities in the field of competitive sports, which affects the success of the sports training process and helps players to continue to perform skillfully, physically and tactically for as long as possible, and the capacity for endurance varies depending on the type of sports activities, it may sometimes be very short. And with a high level of intensity, such as gymnastics and wrestling movements, and it may be long, and with a medium level of intensity, as in basketball, football and other games. The research community represents a sample of Baghdad players for teams (football, basketball, handball, volleyball, wrestling, weightlifting) and for the sports season (2017-2018 AD) for ages

This research focus on studying 3 types of Bakhour in the markets of Baghdad city and assessing their impact on the quality of life for asthmatic whom used Bakhour at their houses through investigating particles physical properties, also estimating the levels of heavy metals (Cd, Cu, Mn, Pb and Zn), Particulate Matter PM2.5, PM10, Total Volatile Organic Compounds (TVOC) and formaldehyde (HCHO). The quality of life for asthmatic patients whom use Bakhour was assessing by Mini Asthma Quality of Life Questionnaire. The results indicated that shapes of Bakhour particles were irregular or spherical. Burning process generated the higher percent of PM ˂1μm. Type 2 Bakhour showed the highest percent of <1μm which was 73%.The amount of

This research aims to investigate the thermal performance of different thermal composite insulators, wrapped around a closed-loop copper pipe (CLP). To achieve this aim a system was designed and manufactured. It is consisted of closed water tank insulated by Rock Wool, and supplied with two electric heaters, two thermostat, a flow meter, a water pump, digital temperature scales, and four series of (CLP).
Six insulators were prepared namely; composites of Impregnated Fiberglass with Elastoclad and foaming Rubber (FER), Impregnated Fiberglass with Elastoclad resin and Polymeric Membrane (FEM), Impregnated Fiberglass with Polyurethane thermoset resin and Foaming Rubber (FUR), Impregnated Fiberglass with Polyurethane thermoset resin and P

High tunnels, or unheated plastic greenhouses, are becoming increasingly popular among organic vegetable growers across the United States. However, the intensive production typical of these systems presents soil health challenges, including salinization due to high fertilizer or compost inputs coupled with lack of rainfall to leach salts. Legume cover crops may improve soil health in high tunnels by reducing the need for external inputs, while adding organic matter. We tested the soil health effects of a winter hairy vetch (Vicia villosa Roth) cover crop used to replace fertilizer N in an organic tomato cropping system in high tunnels. Studies were replicated across three sites differing in climate and soil type (Kansas, Kentucky, and Minne

In the present work, leaching process studiedusing organic acids (acetic acid and lactic acid) to extract phosphate from the Iraqi Akashat phosphate ore by separation of calcareous materials (mainly calcite). This approach characterized by energy conservation, environmental enhancement by recovery of calcite as calcium sulfate (gypsum), keeping the physical and chemical properties of apatite. Samples were analyzed using X-ray diffraction and FTIR spectrophotometer. From the obtained experimental data it was found that using the two organic acids yields closed purity values of the produced apatite at the optimum conditions, while at different acid concentrations, it was found that the efficiency of acetic acid is higher at the low acid co