The research aims at determining the main reason for the deterioration of the services and determining the correct method of distributing the funds to the administrative and administrative units. The discrepancy between the size of the financial allocations and the municipal services was the main research problem. Therefore, the researcher identified the gaps in municipal services by the concerned departments and compared them with The percentage of funds obtained through the work of a checklist for each of the directorates concerned. The researcher studied the specific criteria for these services, which were approved by the Ministry of Construction, Housing, Municipalities, and Public Works, and compared them wi

Il semble que Khattabi était un linguiste, avec un endroit linguistique pour comprendre les textes de conversations et des mots étranges en particulier. Langue, et chacun avait ses arguments et ses preuves. Ses corrections incluaient la mélodie dans les mouvements, telle qu'une dilution plus serrée, la dilution de l'agitateur, le remplacement d'un autre mouvement, ou une autre rotation des mouvements, et le changement de structure morphologique du mot qui en résultait, ainsi que l'alerte sur les conséquences des lettres, Certaines de ces erreurs sont dues à la langue, et certaines sont considérées comme un type de déformation ou de fausse représentation connue de certains spécialistes, ce qui constitue un précédent louable

The tax policy is an important tool of fiscal policy tools which is usedasits multiple tools the State seeks to achieve objectives, such as theachievement of economic development.The importance of the research comes from the importance ofeconomic development resulting from economic policies and prudent fiscaland appropriate to the economic situation of Iraq at the moment is the mostimportant tax policy that taxes one of the most important financial instruments.The research aims to clarify the role of tax policy in developing of theIraqi economy.In an effort to achieve the goals researchers tried to prove thehypothesis ((The tax policy and through multiple tools that seeks to contributeto the achievement of economic development in Iraq)).

The term ‘photometry’ refers to the accurate determination of the apparent brightness of an astronomical object. Until roughly 1980, nearly all astronomical photometry was done by means of analog measurements of photographic plates, or by analog or digital (photon-counting) techniques with photomultipliers. These photometers produced brightness readings which were typically displayed on dials, plotted on strip charts or printed on strips of paper, and it was often quite practical to analyse these raw data with pencil, paper and a slide rule or table of logarithms. However, during the late 1970s electronic area detectors for astronomy became more advanced: first, for a brief period, television-type cameras were employed, but these were s

Background: Good Nutrition is essential for oral and dental health in children. Good eating habits and food preferences are established early in childhood. Oral health problems can effect dietary quality and nutrient intake in another side increase the risk of several systemic diseases., The aim of the present study was to investigate the relation or the effect the of nutritional status in children at age of 5 to16 on the oral health status and dental caries . Materials and Methods: the total sample composed of 153 patients attending the Pedodontic and Preventive Department/College of Dentistry/University of Baghdad, the assessment of nutritional status was performed by using Body Mass Index specific for age and gender according to Chronic

This paper includes the application of Queuing theory with of Particle swarm algorithm or is called (Intelligence swarm) to solve the problem of The queues and developed for General commission for taxes /branch Karkh center in the service stage of the Department of calculators composed of six  employees , and it was chosen queuing model is a single-service channel  M / M / 1 according to the nature of the circuit work mentioned above and it will be divided according to the letters system for each employee, and  it was composed of data collection times (arrival time , service time, departure time)

Due to increasing cost of asphalt binder, significant economic savings can be realized by using the amount from reclaimed asphalt pavement (RAP) in the production of new hot mix asphalt (HMA). Moreover, this is an environmentally friendly option as it reduces the demand for virgin materials. It has to be remarked that in Iraq RAP is not used in the production of HMA and this valuable material is mostly degraded for use in lower value applications. Four mixtures were designed, which contains three different percent RAP, it is (0%, 5%, 15%) with asphalt grade (40-50) and (25%) with asphalt grade (60-70), it has been changed the grade of asphalt when adding RAP (25%) to compensate for the aged binder in the RAP when adding to mixture. All type

For structural concrete members that may expose to serious earthquake, overload or accident impact, the design of ductility must be given the same importance as the flexural strength. The aim of this investigation is to study the change in ductility of structural concrete flexural members during their exposure to limited cycles of repeated loading. Twenty full-scale beam specimens have been fabricated in to two identical groups; each group consisted of ten specimens. The first group was tested under monotonic static loading to failure and regarded as control beams, while the specimens of the second group were subjected to ten cycles of repeated loading with constant load interval, which ranged between 40% and 60% of ultimate load. S