Purpose: This research is to identify the most important challenges for the local investment commissions and to develop solutions and proposals to encourage local and foreign investment in local governments in Iraq (the Iraqi provinces are irregular in the region).   Theoretical Framework: This research suggests a conceptual framework for the local investment commissions in order to solve their problems, the most important of which was to identify the most critical challenges which are facing the Baghdad Investment Commission BIC and how to overcome them.   Design/The methodology approach: Research involved a mixed-methods approach through two stages. During the first stage, the researcher gathered quantitative data from all inves

The importance of the current study  lies in the  importance of the  Tax policy that  being considered one of the most important tools working on fulfilling  the  social,  financial  and economic  goals  and improving  the investment environment  in the country  to become  having the ability to  activate the  national economy. The current study  has  referred  that  (  Has  the  tax planning  practiced by  the Iraqi  contribution  companies  led to increase  the  far-term tax  outcome through  getting  benefit of   the monetary  funds  and expansion in&nbs

The study aimed to identify the awareness degree of teacher students in the department of Arabic language and their supervisors at Al-aqsa University for their future roles in the age of knowledge. To achieve this objective, descriptive- analytical approach was used. The instruments of this study were two questionnaires: first one consist of (20) item for teacher students, and the second consist of (27) item for educational supervisors which covered three roles: professional, technological, and humanitarian. The sample was (120) student selected randomly, and (39) supervisors of Arabic language. The result revealed that the mean of degree awareness of teacher students and their supervisors of future role are (3.857), (3.472) respectively

   The subject of the organizational Ambidexterity of the vital Topics through which it seeks organizations to provide mentalities renewable for their members and maintain its survival and continuity according to different organizational methods of access for strategic success.     The research aims to demonstrate the impact of organizational Ambidexterity in achieving strategic success in the National bank of Iraq, and the questionnaire was prepared as a tool for collecting data and information through sample  survey of (16) managers and heads of departments , The results were analyzed by using the statistical program (SPSS) in calculating  mean, standard deviation, percent and test (f), coefficie

Live the present companies in a competitive business environment going on and try to achieve excellence in their industry through the marketing of their products and achieve greater market share as possible to ensure its continued existence, and perhaps the concept of time production, which confirms, in essence, on the need to reduce inventory to a minimum in the production process as well as the concept of the marketing information system which asserts, in essence, to document all the events that are related to the marketing of the product provided by the production process, together constitute the subject deserves research and investigation as they have raised well-known in the fields of production management and marketing management.

      Is the subject of Facebook of more topics that aroused interest and that it provides the features and services that allows users to direct communication and interaction and dialogue with others, and deals with the subject of research the use of Facebook and its effects left by the social relations, as the field study was conducted on a sample of 130 students from students Baghdad University of males and females in the Faculty of Political Science and Agriculture, Science and Education, Girls, and limited the sample to Facebook users exclusively to test the study hypotheses and relationships connectivity, and the results revealed the presence of a significant impact of Facebook in th

Islamic law has relied on a number of sources in order to denote the rulings issued by them, including what is original and what is sub, and it is known to all scholars, that the Prophet's Sunnah is the second major source after the Koran, which separated the overall and devoted its year and restricted absolute. God Almighty obeyed the owner and his followers, and that his obedience of obedience to God Almighty said: (Who obeys the messenger has obeyed God) (women: 80), and then between the peasant who believes in him and his victory and follow him, he said: (and he said: And the one who was revealed with them were the successful ones (al-A'raf: 157).
     It is known that the Sunnah commanded to follow is the

Oro slippery tablets (OSTs) is a technique used to improve swallowing of tablets for patients with dysphagia. The aim of this study was to formulate irbesartan and hydrochlorothiazide as Oroslippery tablets (OST) containing 150 mg irbesartan and 25 mg hydrochlorothiazide for dysphagia patients. A simple and rapid method of analysis was developed and validated according to the ICH guideline using HPLC with UV detector. Tablets were prepared by direct compression and then coated with the slippery coat of three different concentrations of the slippering substance “xanthan gum’ (2%, 3% and 4%) in Opadry Colorcone® and evaluated according to USP. Slipperiness test was performed using Albino rabbits. Results showed that 2% xanthan gum gav

The aim of present study was to develop solid and liquid  self-microemulsifying drug  delivery system of poorly water soluble drug mebendazole using Aerosil 200 as solid carrier.  Microemulsions are clear, stable, isotropic liquid mixtures of oil, water and surfactant, frequently in combination with a co-surfactant having droplet size range usually in the range of 20-250 nm. Oleic acid, tween 80 and polypropylene glycol were selected as oil, surfactant and co-surfactant respectively and for preparation of stable SMEDDS, micro emulsion region was identified by constructing pseudo ternary phase diagram containing different proportion of surfactant: co-surfactant (1:1, 2:1 and 3:1), oil and water. In brief S/ CoS mix means su

The composites were manufactured and study the effect of addition of filler (nanoparticles SiO2 treated with silane) at different weight ratios (1, 2, 3, 4 and 5) %, on electrical, mechanical and thermal properties. Materials were mixed with each other using an ultrasound, and then pour the mixture into the molds to suit all measurements. The electrical characteristics were studied within a range of frequencies (50-1M) Hz at room temperature, where the best results were shown at the fill ratio (1%), and thermal properties at (X=3 %), the mechanical properties at the filler ratio (2%).