According to the circumstances experienced by our country which led to Occurrence of many crises that are the most important crisis is gaining fuel therefore , the theory of queue ( waiting line ) had been used to solve this crisis and as the relevance of this issue indirect and essential role in daily life  .

This research aims to conduct a study of the distribution of gasoline station in (both sides AL – kharkh and AL Rusafa, for the purpose of reducing wasting time and services time through the criteria of the theory of queues and work to improve the efficiency of these stations by the other hand. we are working to reduce the cost of station and increase profits by reducing the active serv

Determination of the concentrations of some inorganic elements (Fe, Co, Cu, Cr, Ni, Pb, Cd) by Flame Atomic Absorption Spectroscopy, Electrothermal Atomic Absorption Spectroscopy, and Inductively Coupled Plasma. and two dangerous organic pollutants (PAH and phenols) by GC and UV in the wastewater of Z.LTF Zafaraniya Leather tanning factory, W.BF Al-Waziriya Battery factory, Ba.WLS Al-Bayaa Wastewater Lifting Station, and some points of Tigris River in Baghdad city taking into consideration the sampling time Varying (two months) and setting the temperature during the drawing of the model. The results of the analysis revealed that the wastewater was contaminated with phenols, PAHs, and metals (Pb, Cd, Cr, Cu) at high rates that exceeded the p

The social tolerance is one of the important variables in personality; it helps growth and development of individual's personality. Theories and the students affirmed that social Tolerance affects the society growth and development as well.
The presents study aims:
1. Estimating the social Tolerance for Baghdad College students.
2. Realizing how College students vary in social Tolerance according to:
Sex, (Male, Female) ٍSpecialization (Scientific, Humanity).
3. Realizing the nature of relationship between social Tolerance of College students and father and mother styles. To achieve this research goals the researcher established parameter (scale) for social Tolerance applied to sample of (500) students male and female. Th

Trace Elements (Cd, Pb, Cu, Zn, Ni) level were examined in hair of donors from industrial areas, cities and village, and in permanent contact with a polluted workplace environment in lattakia. Hair sample were analyzed for their contents of the trace elements by inductivity coupled plasma- mass spectrometer (ICP- MS). It was found that the contents of (Cd, Pb, Cu, Zn, Ni) in the hair were significantly higher in the industrial areas and cities, while in the village had the lower concentration of elements. Correlation coefficients between the levels of the elements in hair found in this study showed that hair is a good indicator of Environmental Pollution.

The current research aims to determine the relationship of the impact of the components of the financing structure, especially financing through debts, as well as the earnings per share in the value of the shares of companies listed in the Iraq Stock Exchange. The research sample and identifying the strength of the combined effect of the ratio of financing through debt and earnings per share in maximizing The market value of the firm and the real value, as well as the variation between these relationships according to model of the real value of the companies and the market value of the research sample companies. The research community is represented by the Iraq Stock Exchange, while a conditional deliberate sample

One of the globalization results is (VAT) , so it is important to consider its        results and impact on the tax system.    

     The Iraqi economy having wittnisd an acute transition period , still in need for a better care in aim to back it, especialy from the tax system.

The research is concerned with the (VAT) and its details –And for five chapters all the problomes connect are displayed .But yet the new system does not comply with the modern development and this is one of the defects of (VAT) in Iraq.

The history of (VAT)was also studied mentiorned and studied.

     As a conclusion (VAT) is one of the m

Uncompleted Personality and it’s relation with Some Variables of the University Students

The childhood of the most important stages throughout the human and which have been more vulnerable to various factors surrounding it and with the scientific and cognitive development in all fields surfaced many psychological phenomena that play a large role in influencing children and their behavior trends is the susceptibility of the lure of psychological phenomena which plays a major role in the social attitudes of individuals it may not be predictable so that individuals vary in between them in terms of vulnerability Balasthoa You do this only _bl that the same individual at different influenced Balasthoa different depending on the positions and this was research to achieve its objectives and that are known:
_ alasthoa The childre

The assessment of a river water’ quality is an essential procedure of monitor programs and isused to collect basic environmental data. The management of integrated water resources in asustainable method is also necessary to allow future generations to meet their water needs. Themain objective of this research is to assess the effect of the Diyala River on Tigris River waterquality using Geographic Information System (GIS) technique. Water samples have beencollected monthly from November 2017 to April 2018 from four selected locations in Tigris andDiyala Rivers using the grab sampling method. Fourteen parameters were studied which areTurbidity, pH, Dissolved Oxygen, Biological Oxygen Demand, Electrical Conductivity, TotalDissolved Solids,

The assessment of a river water’ quality is an essential procedure of monitor programs and is used to collect basic environmental data. The management of integrated water resources in a sustainable method is also necessary to allow future generations to meet their water needs. The main objective of this research is to assess the effect of the Diyala River on Tigris River water quality using Geographic Information System (GIS) technique. Water samples have been collected monthly from November 2017 to April 2018 from four selected locations in Tigris and Diyala Rivers using the grab sampling method. Fourteen parameters were studied which are Turbidity, pH, Dissolved Oxygen, Biological Oxygen Demand, Electrical Conductivi