The existence of the tax Coupled with the existence of the power of the political   Sociality and the evolution of its concept differes according to the concept of the role of the state and its evolution in the economical life and  it represents on of the main sources of funding one hand and an effective means that enables the state to intervene in various aspects of the economic life on the other hand. Tax also can be considered as a tool used to re-distribue the in class. Perhaps Iraq suffers from and in the marginalization to the role of taxes in funding and in turn the adoption of the Iraqi budget on oil revenues to finance the aspects of expenitvre which can pose a risk on the total Iraq

Providing Iraqi students with proficiency in English is the ultimate goal of the educational system which is a way of getting knowledge in the fields of arts, sciences, transferring knowledge and sciences to other communities. Therefore, conducting such a type of study is very important because the contents of English textbooks have a huge influence on learning of the students. Once the content of English textbooks contain errors as the correct one, this will effect on his/her learning. The present study is an attempt to evaluate the new course entitled “English for Iraq” for fifth grade students for secondary schools, by Olivia Johnston and Mark Farell. It aims to answer eleven questions relating to the following domains: strength, obj

The phenomenon of young people frequenting closed cafes spread in Baghdad to smoke hookahs and cigarettes has increased. This phenomenon is associated with unemployment, an increase in leisure time and the deterioration of economic conditions. This phenomenon has an impact on indoor air quality and exposes workers to the risk of exposure to various pollutants, including particulate matter, therefore, we examined some indicators (PM2.5, PM10) IAQ for a month in summer and another month in winter in six different locations in the Rusafa district. PM2.5 and PM10 concentrations, relative humidity (RH) and temperatures were measured using (Multifunction Air Quality Detector BENETECH -China). The results showed an increase in temperatures inside

Sewage sludge samples were collected from Al-rasafa and Al-karkh refinement stations which represent the main stations of Baghdad city. Samples were collected from all treatment stages: before, after, and during refinement processes. The High Purity Germanium Coaxial Detector system with energy resolution 1.8 keV for energy line 1333 keV of Co – 60 radioactive sources was used to measure radioactivity from both natural and artificial sources. GENIE – 2000 analysis the results statistically and qualitatively. The results showed that all sewage sludge samples exhibited natural radioactive level and sometimes less than the international regular standards, but Al–Karkh station showed increment in radioactive levels than Al– Rasa

ABSTRACT

The study aimed to evaluate the information label of some local pickle products and estimate sodium benzoate therein. 85 samples of locally made pickles were collected from Baghdad city markets and randomly from five different areas in Baghdad it included (Al-Shula, Al-Bayaa, Al-Nahrawan, Al-Taji, and Abu Ghraib), which were divided into groups P1, P2, P3, P4 and P5, respectively, according to those areas,  samples information label was scanned and compared with the Iraqi standard specification for the information card of packaged and canned food IQS 230, the results showed that 25.9% of the samples were devoid of the indication card informa

Objective: The present study aimed to determine the association of quality of life with the resilience of intensive care unit (ICU) nurses. Methods and Materials: A cross-sectional study was performed, including 105 ICU nurses from five hospitals in Iraq, using a convenience sample method. Data were gathered through a self-administered questionnaire that includes three sections: the demographics, the Brooks Quality of Nursing Work Life survey, and the Connor-Davidson Resilience Scale-10 (CD-RISC-10). Findings: The QWL of the ICU nurses was moderately satisfied (mean = 161.42), and the level of resilience was moderate (mean = 26). A statistically significant positive correlation between QWL and resilience. Conclusion: Strategies

Knowledge of literature is an integral part of learning any spoken language. Learning literature expands the learner’s ability to understand the language studied. The field of literature is wide and cannot be limited to poems. It includes the etiquettes of a language and its environment, customs, and traditions etc. The Arabic language is among the languages with a centuries old history. It has achieved remarkable record accomplishments since the pre-Islamic era through to the present. This development is clear evidence of the great importance of literature in the revival of the Arabic language through different eras. As such, in Malaysia and other non-Arabic speaking countries, literature is taught in most schools, institutions and un

Nowadays, university education stands in front of both students who feel they are weak and teachers who are addicted to using traditional and dependent teaching. This has led to have negative repercussions on the learner from different aspects, including the mental aspect and the academic achievement process. Therefore, the present research is concerned with finding a new teaching method that adopts the motivation by the fear of failure technique. Thus, the study aims to examine the effect of adopting this method on students’ academic achievement. To achieve this aim, an experimental method was used, and an achievement test was built for the curriculum material of level two students. The pretest test was applied on 17 male and female s