The aim of the research is to clarify the role of service quality through its dimensions represented by (tangibility, reliability, safety, response, empathy) in tax compliance with taxpayers, i.e. performance of the duties and obligations of the taxpayer through its dimensions (registration, accounting, payment of the amount of tax), and to know For this role, a sample was taken from the taxpayers of the branches of the General Authority for Taxes spread in the governorate of Baghdad and its affiliated districts, which amount to (15) tax branches, as (215) questionnaires were distributed to know the impressions and reactions of the taxpayers regarding the level of service quality through the aforementioned dimensions. Using the statistic

This study aims to assess the removal efficiency andestablish the BOD5 and COD statisticalcorrelation of the sewage flowing in Al-Diwaniyah wastewater treatment plant in Iraq during the study period (2005-2016). The strength of the influent wastewater entering the plant varied from medium to high in strength. High concentrations of BOD5 and COD in the effluent were obtained due to the poor performance of the plant. This was observed from the BOD5 /COD ratios that did not confirm with the typical ratios for the treated sewage. To improve the performance of this plant, regression equations for BOD5 and COD removal percentages were suggested which can be used to facilitate evaluation of liquid waste and optimal control process. The equations

The Mesopotamian marshlands faced a massive destruction from many years and this lead to effect to ecosystem. In this study a survey was made on the physical chemical and heavy metals characteristics and microbiological analysis of AL Chibaish marsh during the two months. Water analyses revealed unacceptable values for almost all physiochemical and biological properties, according to WHO standard limits for drinking water. Almost all major ions and heavy metal concentrations in water showed a distinct decreasing trend at the marsh outlet station compared to other stations. In general, major and minor ions, as well as heavy metals exhibit higher concentrations in location 1 than in location 3. The concentrations of heavy metals in water show

    This study is considered the first effort of its kind in Iraq and in the Middle East towards studying the Marbled Teal Marmaronetta angustirostris that was carried on in Hor Al-Dalmaj, southern Iraq. The findings of this effort illustrate its importance as it paves the way for further study and observation for the bird and this important wetland itself. This study tackles the all possible aspects of the ecological and biological statuses of Marbled Teal (Threatened –Vulnerable bird species – IUCN Redlist) by means of field surveys and systematic monitoring that were conducted along the four seasons over the years 2013-2014 in one of the ecologically important and prominent and poorly-known wetlands in the

Polish Academy of Sciences

Background: Oral health and nutrition are in interdependent relationship that good nutritional health enhancing good oral health. Nutrition can affect the development and integrity of oral cavity and the progression of oral disease. The aim of the present study was to assess the prevalence of the gingival health condition in relation to the nutritional status, among 10 years old primary school children in urban and rural area in Al-Hillah city. Material and method: Eight hundred ninety one (891) students, aged10 years old, selected randomly from different primary schools, in urban and rural area in Al-Hillah city, were included in this study. Oral examination including of plaque index assessment, which was done according to the criteria

Background: Nutrition can affect the development and integrity of the oral cavity as well as the progression of oral diseases such as dental caries which was the most predominant and wide spread not life threatening human diseases especially in developing countries as in Iraq. This study was conducted to assess the occurrence, prevalence and severity of dental caries condition and their relations to nutritional status among intermediate schools females in Al-Najaf city in Iraq. Materials and methods: This study was conducted among intermediate schools females aged 13, 14 and15 years old and the total sample consisted of 754 students. The assessment of nutritional status was performed using body mass index (BMI) following Centers for Diseas