The research aims to apply one of the techniques of management accounting, which is the Quality Function Deployment(QFD) on the Pepsi product in Baghdad Soft Drinks Company and to determine the technical requirements objectively that have been applied in practice in Baghdad Soft Drinks Company / a private shareholding company, as it focuses on meeting the quality requirements and achieving positive quality to provide a product It meets the requirements of current and future customers, hence the importance of research that indicates that the Quality Function Deployment(QFD) is a useful tool to develop the requirements of new products, being a design process driven by customers through their voices, and thus contribute to achieve a competi

This research aims primarily to highlight personal tax exemptions A comparative study with some Arab and European regulations. And by conducting both theoretical comparative analyses. Most important findings of the study is the need to grant personal and family exemptions that differ according to the civil status of the taxpayer (single or married). In other words, the exemption increases as the number of family members depend on its social sense. Also taking into account some incomes that require a certain effort and looking at the tax rates, it is unreasonable for wages to be subject to the same rates applied to commercial profits.      

         استأثرت ظاهرة هجرة العقول او (الكفاءات العلمية) خلال العقدين الاخيرين باهتمام البلدان المتقدمة والنامية على حد سواء ، وذلك نسبة لاثارها السلبية والايجابية ، على الواقع الاجتماعي والتنموي في الدول المرسلة والمستقبلة ، وزاد الاهتمام بهذه الظاهرة في البلدان النامية لما ينجم عن هجرة العقول من خسارة البلدان المرسلة للموارد البشرية العالية التاهيل ، واللازمة لتحقيق النمو الاقتصادي ذ

Worldwide, there is an increased reliance on COVID-19-related health messages to curb the COVID-19 outbreak. Therefore, it is vital to provide a well-prepared and authentic translation of English-language messages to reach culturally and linguistically diverse audiences. However, few studies, if any, focus on how non-English-speaking readers receive and linguistically accept the lexical choices in the messages translated into their language. The present study tested a sample of translated Arabic COVID-19-related texts that were obtained from the World Health Organization and Australian New South Wales Health websites. This study investigated to that extent Arabic readers would receive translated COVID-19 health messages and whether the t

The art of analogy is considered the first of the graphic arts, while
Ibn al-Mu'taz counted it in the second section of his wonderful book
was labeled with the art of simile due to his frequent use of the art of
simile in his poetry

Abstract:

                The internal audit is considered the safety valve for senior management in all institutions. It aims to protect property, and raise the efficiency and effectiveness of the administrative performance, by following up on compliance with laws and instructions and the application of regulations in a way that increases the administrative performance of the department. The internal audit is possible to determine Weaknesses or imbalances in the administrative performance. To achieve this goal, an analytical descriptive methodology was adopted. The Baghdad Health Department / Al-Rosana was considered as society for this s

The problem of divorce from the phenomena that characterized the nature of privacy,
although their impact beyond the individual to include the community as a whole, the parties
to the relationship affected by divorce caused them harm moral and material for a long time,
resulting imbalance in the personal relationship and family and social relations because of the
high divorce rates, particularly in Iraq high rates of 28690 thousand cases in 2004 to 59 515
thousand cases in 2011 and an increase of more than (100%) during the period above, and this
rise caused by aggravation of many of the problems led the reasons for social, economic and
incompatibility spouses, health and lack of reproduction, not spending The wife a

    There is nothing new in saying that Baghdad is the capital of world culture for eight centuries during the Islamic caliphate, it was the Arab book manuscript and copied books worldwide touring most of the capitals of the world

Objective:To Evaluate of Estradiol and Prolactin hormones levels for Breast Cancer women in
Baghdad City.
Methodology: The current study was conducted on 60 breast cancer women and 40 apparently
healthy subjects to evaluate the levels of estradiol and prolactin "hormones in the serum" of
({premenopausal & postmenopausal}) breast cancer and healthy controle women. Estradiol and
prolactin hormones estimated for all cases by using the IMMULITE 2000 instrument that performs
chemiluminescent immunoassays results are calculated for each sample.Data were analysed using
SPSS-18.data of two groups was comparison by the student's t-test.
Results: The results showed a non significant""(P>0.05) elevation in the –mean

enjoyed the process of the development of higher education institutions attention of most countries of the world and to reconsider its objectives and programs and administrative and organizational structures, and it was the most important development of the application of Quality Assurance and Accreditation Standards (QAAS) tools, as the aim of these tools to the application of advanced with a far-reaching impact on all of the disciplines in the organization methods education that contribute, and plays a performance audit an important role in verifying the extent to which carried out these institutions activities or programs effectively and efficiently, economic, There are a number of objectives for the search of the most important attem