The scarcity of irrigation water requires procedures of specific. One of these procedures is the implementation of the rationing system (a period of the irrigation followed by a period of the dry). This system can have an impact on the properties of irrigation channels. Therefore, the study of rationing system for irrigation channels is important in both water resources and civil engineering, especially if they are constructed with gypseous soil. In order to assess the rationing system on gypseous canals stabilized with a specific ratio of cement, practical experiments were conducted to detect the effect of wetting and drying cycles on the physical and hydraulic behavior of this soil and calculation of some properties of soil such a

This research was based on two pillars. The first is a comparison between of research done and the result of a particular  variable of research  indebendently in the united state, and second, knowledge and determine the effect of managers  practices on the contributions of personnel. The manager and staff are considered to be the most important elements in the organization and all of them  have a duty towards the others which governed by the relationship rules of procedure of the ministry researched, on the one  hand  and the interests of the organization and hence employees , whether executives  or employees within management formations that the availability of an acceptable level of good pract

The research aims to measure and analyze the reality of liquidity in the Rasheed Bank and determine their impact on risk and return in order to identify the extent of the efficiency of the management of liquidity by the Bank and how to employ them in a profitable investment areas, and analysis of the compatibility of the liquidity gap and gap the balance sheet (sensitive interest rate) and affected net interest Change prices, and through the adoption of style ladder recommended Meritassets and liabilities by the Central Bank of Iraq, as it is an important and vital aspects in commercial banks' management, when there is a commonly used optimizing the resources of the bank available, it means that there is a banking efficient management is

Abstract Study aim: to assess the influence of care burden for children with leukemia on their mothers` psychosocial status. Methodology: A Descriptive study, conducted at two pediatric hospitals in Baghdad city. A purposive sample of (60) mothers was participated in the study after obtaining their consent form. The instrument of the study was used to assess mothers` psychosocial status in addition to their sociodemographic characteristics. The data was processed and statistically analysed by SPSS program version 23. Result: the result of the study showed mothers have (81%) in self esteem, (77%) in psychosocial distress, (80%) for social interaction, and (76%) for social isolation. There were association between mothers` psychosocial status

    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

ABSTRACT

            The aim of the research is to identify the impact of the areas of organizational change in strategic marketing planning in cement factories operating within the city of Al-Khums, and this effect was measured using a questionnaire consisting of 28 phrases, and it was relied on the descriptive approach that suits the nature of the subject of the research, while the research community consists of heads And members of the board of directors, authorized managers, unit managers and heads of departments in the factories under study, which numbered 55 respondents, during the month of September of the year 2021, and a sample of the compreh

Abstract:

           The aim of the research is to demonstrate the impact of the salary localization service in enhancing banking competitive advantage. In order to achieve this goal, salary localization was chosen as an independent variable and its impact was studied on the dependent variable, which is the competitive advantage. The research problem lies in the fluctuation of the salary localization service from one bank to another and the impact of this on the competitive advantage.  The study sample included five private Iraqi banks, namely (the National Bank of Iraq, the International Development Bank, Assyria International Bank, Al Khaleej Commercial Ban

The current research discusses “The impact of the critical factors for the transfer of knowledge on opportunities and strategic success ", the attention have been increased on knowledge transfer and strategic success subjects because on being one of the important and contemporary issues, which have a significant impact on the existence of organizations and its future. The research aims to identify the critical factors for knowledge transfer in private high education environment which enables (the college community surveyed) to achieve strategic success, also the research sought to answer questions related to research problem by testing a number of major and minor hypothes in impact, in order to test the hypotheses I used a fiel

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