This research seeks to try to address one of the important issues in society that prevents the state from achieving its social, economic, political and financial goals, represented by the low tax proceeds, through which it can achieve those goals. What is reflected on the tax proceeds, knowing that the General Tax Authority does not take into account the issue of analyzing the opportunity cost of corporate capital as one of the profit indicators when setting the annual controls, which leads to a decrease in the tax proceeds, and therefore the research objective will be to shed light on the importance of adopting the concept of analysis The opportunity cost by the General Tax Authority to achieve a tax proceeds commensurate with t

Regular sampling for six months from January to July 2012 were taken in small, shallow, perennial, standing ponds near the Greater Zab River, Gwer district, Erbil. A variety of physicochemical parameters were determined. Air and water temperature were falling between 15.2 - 34.7 ? C and 15.5 and 26.5 ?C. The waters are neutral (pH 7.38-8.27), hard, alkaline, salty, high in TDS and EC (892-966?S/cm, and rich in nutrients (NO3: 2.1-4.1mg/l, PO4: 0.33-0.62 mg / l , SO4: 24.7-80.2 mg / l ). The attention fixed on a filamentous blue- green algae Glaucospira Lagerheim, 1982) which is new to Iraqi flora. It is a filament (trichome), solitary, pale or yellowish blue – green, without sheath, Screw like coiled, motile, some of them are activ

The study aimed to evaluate educational programs efficiency in applying the best educational practices to educate students from the dangers of indecent behaviors, in line with higher education policy and the appropriateness of educational program dimensions to spread awareness among students to not fall into the indecent behaviors clutches. The study adopted the inductive exploratory approach through structural equation modeling and the descriptive analysis of the collected data from randomly selected sample (n=385) from educational academics at Northern Border University in the Saudi Arabia using a specially designed survey tool to meet study purposes to evaluate dimensions of teaching methods, evaluation tools, training courses, course

  The study sheds lights on the simple verbal formulas with its particular time suffixes as found in the Turgut Özakman’s play These Crazy Turks.

     The introduction of the study sheds light on the life of the author and playwright, as well as traces the different types of the verbal formulas in Turkish language.

     Oh Those Young is one of the most significant products of the Turkish literature of the young and Children where the literary messages of the playwright are addressed in a simple comic sarcastic style. Hence, the play, that has been studied and acted by many students and academics, drives its importance from this particular course of action.

       It is a common Knowledge that adverbs in Turkish languages can modify verbs, adjectives, nouns or other adverbs. Moreover, adverbs can determine the meanings of nouns and verbs in a sentence as far as time, place, manner, quantity and interrogative are concerned. The present study debates adverbs’ functions in Namiq Kamal’s play Vatan yahut Silistre.

 The study sheds light on the author’s use of the adverbs to describe the required theatrical actions of the play  and to convey his reflections and thoughts easily to the auidence. One of the main hindrances encountered in conducting the study is the shortage of the  upto date academic resources necessary for

The human gastrointestinal system is a complex ecosystem crucial for well-being. During sepsis-induced gut injury, the integrity of the intestinal barrier can be compromised. Lipopolysaccharide (LPS), an endotoxin from Gram-negative bacteria, disrupts the intestinal barrier, contributing to inflammation and various dysfunctions. The current study explores the protective effects of limonene, a natural compound with diverse biological properties, against LPS-induced jejunal injury in mice. Oral administration of limonene at dosages of 100 and 200 mg/kg was used in the LPS mouse model. The Murine Sepsis Score (MSS) was utilized to evaluate the severity of sepsis, while serum levels of urea and creatinine served as indicators of renal f

A modified water injection technique has organized by this study to improve oil recovery of the Mishrif reservoirs using polymerized alkaline surfactant water (PAS-Water) injection. It is planned to modify the existing water injection technology, first to control and balance the hazardous troublemaker reservoir facies of fifty-micron pore sizes with over 500 millidarcies permeability, along with the non-troublemaker types of less than twenty micron pore sizes with 45 to 100 millidarcies permeability. Second to control Mishrif reservoirs rock-wettability. Special core analysis under reservoir conditions of 2250 psi and 90 °C has carried out on tens of standard core plugs with heterogeneous buildup, using the proposed renewal water f

Die Zusammenfassung :

In der  Forschung „ Die Wirkungen der  Nachkriegliteratur „ findet man einen Überblick über die Wirkungen der Literatur im Allgemeinen und besonders über die Wirkungen der Nachkriegliteratur in Deutschland. Das Kurzgeschichte „ das Brot“ von Wolfgang Borchert „  wird in dieser Forschung als Beispiel analysiuert, weil sie die Nachteile des Kriegs und ihre Wirkungen auf die Familienbeziehungen behandelt. Die Hauptfiguren der Kurzgeschichte sind ein alter Mann und seine Frau. Der Schriftsteller bestimmt die Rolle der Frauen in Deutschland. Die Frau in dieser Geschichte ist stärker als ihren Mann , denn er war lügner und schwach.

Post-war Literature has an e