Perhaps masculinity and femininity in our Arabic language are among the linguistic issues that have occupied the attention of researchers, ancient and modern. Many books, works, and research have been written on this subject, but there is still something in it that must be revealed, clarified, and established, as the ancients did not classify the feminine and masculine into real, metaphorical, auditory, analogical,

The research dealt with the effect of the tax examiner's efficiency in detecting tax evasion, as the research problem dealt with tax evasion, especially in Iraq, for many reasons and factors, including those related to tax administration represented in administrative corruption and the complexity of procedures in the tax accounting process and failure to achieve justice in the tax treatment, including the taxpayer himself, as he tries to evade for reasons Related to the level of tax awareness, loss of confidence in the tax administration, and reasons related to the state's inability to manage the services file well and its ability to achieve the set goals, This reflected negatively on the emergence of some of the consequences of

Iraq's oil industry  has been passed  in different periods , began with domination  of  Western companies to invest in Iraqi oil at twenties of the last century ,  through the process of nationalization of the shares of those companies ,  beginning of the seventies , and ending with the new policies adopted by the government recently, which was contracting with international companies to develop the oil industry , because of what the outcome of the oil industry from a decline in artistic and  physical ability as a result to the  conditions of war and embargo imposed on Iraq before 2003.

The Iraqi government has introduced licensing of a contract to

Background: The prevalence of thyroid nodules rise with age and different data available about the risks of thyroid surgery in old age people. In general, old age could be a predictor of perioperative mortality and morbidity. The aim of this study is to prove if there is increased risk accompanying thyroidectomy in elderly patients.

Subjects and Methods: Prospective study of one surgeon of study sample undergoing thyroid surgery at Al-Kindy teaching hospital and Saint Raphael hospital .This study was including two groups; group (A) involved patients 65 years and older, group (B) involved patients below 65 years old who were subjected to thyroidectomy. Taking in consideration hist

The aim of the research is to reveal the reality of teacher performance evaluation in the Sultanate of Oman in light of some global models. The study followed a qualitative descriptive research design. Seven forms of teacher formative and summative assessments were analyzed. Besides, an analytical template was developed, consisting of six areas related to the teaching performance of teachers. These included: lesson planning and preparation, learning environment, education, professional development, student academic, and community and parental partnership. The study reached a number of results; the most notable is the lack of change of forms for more than a decade despite the rapid development of the educational system in the sultanate in

An attempt was made to evaluate the PV performance of one-axis daily tracking and fixed system for Baghdad, Iraq. Two experimental simulations were conducted on a PV module for that purpose. Measurements included incident solar radiation, load voltage and load current. The first experiment was carried out for six months of winter half of year to simulate the one-axis daily tracking. The azimuth angle was due south while the tilt angle was being set to optimum according to each day of simulation. The second experiment was done at one day to simulate the PV module of fixed angles. It is found that there is a significant power gain of 29.6% for the tracking system in respect to the fixed one. The one-axis daily tracking was much more effect

The importance of research and study of classical Persian literature is not overlooked.  So far, there have been many studies in this area.  But there are still some things that need more research.  Persian grammar is one of the most important branches of Persian literature.  This section has always been converted at different times.  One of the issues that has been neglected in the studies of classical literature is the study of the technical tales of past and past poetry.  These texts can be studied from different perspectives.  Because Persian is a mixed language, it is possible to combine language terms with each other or to add prefixes and suffixes to express new concepts. They can be used by exam

   Chaotic features of nuclear energy spectrum in ⁶⁸Ge nucleus are investigated by nuclear shell model. The energies are calculated through doing shell model calculations employing the OXBASH computer code with effective interaction of F5PVH. The ⁶⁸Ge nucleus is supposed to have an inert core of ⁵⁶Ni with 12 nucleons (4 protons and 8 neutrons) move in the f5p-model space ( and ). The nuclear level density of considered classes of states is seen to have a Gaussian form, which is in accord with the prediction of other theoretical studies. The statistical fluctuations of the energy spectrum (the level spacing P(s) and the Dyson-Mehta (or statistics) are well described by the Gaussian orthogonal ens