The tax is a financial amount collected from the taxpayer for the account of the public treasury.. and is the cornerstone of the close bond between members of the community and the country in which they live , as income tax is imposed on the profits and revenues achieved by people and often the constitution of most contemporary countries stipulate that the legislator is obligated to determine the sources of revenues and profits subjected to tax. Because the tax has a serious impact on people’s money because it is exposed to that money through direct deduction . Therefore, we note that the applicable income Tax Law stipulated that in order income to be subject to tax , it must be derived from one or more of the income sources st

Materials and Methods Bacterial strains P. aeruginosa was obtained from postgraduate students Laboratories of Biology Department/College of Science/University of Baghdad. That previously isolated from patient suffering from Cystic Fibrosis. API 20 NE system was employed for the identification of P. aeruginosa. A total of 122 urine specimens were collected in the period between of mid of July until to the mid of September of 2010 from AL-Kadhmiya Teaching Hospital in Baghdad City. Specimens were collected from out-patients in sterile screw cupped containers. Regarding inpatients, catheter was withdrawn and cut

Background: A minimally invasive antral membrane balloon elevation (MIAMBE) has been introduced to overcome the invasiveness of modified Caldwell-Luc (lateral approach) and the drawbacks of the osteotome (summers' technique) in maxillary sinus floor elevation surgery. Materials and methods: A total of 13 adult Iraqi patients aged 28-55 years, 4 males and 9 females underwent sinus floor elevation surgery via crestal approach by using sinus balloon technique. A panoramic radiograph and (Cone beam computed tomography (CBCT)/or medical CT scan) were obtained before and after surgery. Postoperative gained bone was assessed and the patient reactions including pain, nasal bleeding, and ecchymosis were recorded. The whole follow up period was 1yea

Transparency considered being one of the modern administrational terms which started to be largely used in the last period, because of its political, economical, social and cultural dimensions. As well as, its administrational dimension that helps to create a work environment marked by order and flawless from wrong practices and Transparency provides credibility to the sides that pursue it in their practices, till it became a mean of distinction. The choice of the subject of the research ((Transparency and its effect on Level of Job satisfactions of Workers in General Insurance company)), which aims to measure the effect of Transparency in Level of Job satisfactions of Workers in Insurance company. Came in the time when many countries te

Methotrexate (MTX) is a folate antagonist widely used in the treatment of neoplastic diseases; its biotransformation in the liver produced active metabolites that promote hepatotoxicity. The present study was designed to evaluate the hepatoprotective effect of aqueous extract of Camellia sinensis (Green tea) against MTX-induced liver damage in rats. A model of liver injury in rats was induced by intraperitoneal injection of 20mg/kg MTX as a single dose followed by saline and 1.25% and 2.5% aqueous extract of green tea (GTE) were orally administered 7 days prior and 5 days after MTX-intoxication as a sole source of drinking water. After killing the animals, blood samples were obtained for evaluation of serum levels of alanine and

This research evaluated the effect of (UV)(400-320A)Hz(320-220B)Hz on the patient with vitiligo , using it with our new combing therapy that include the oral (Psorlene ) topical , meladinine solution applied on the Vitiligiousns Lesions , In edition to the instralesnional injection in the Vitiligiousns Lesions by long acting steroid (kenacort-A ) by aprecentage of (5%) , after that we expose the patient to UV . The ruslets of this way of treatment more effective by using of the UV rays in the treatment of vitiligo , while the previous treatment that used the UV ray with or with out the psorlene , the results were not effective on controlling of the Vitiligio diseases comparing by the treatment used in this research as it stop’s the sp

Heat treatment by solid solution method in the ?+? phase region was used at 970°C for Ti-5Al-2.5Fe alloy. The specimens cooled under different cooling media [water quenched (WQ), air cooled (AC) and furnace cooled (FC)], and subsequently aged at 550°C for 4 hours. Five specimens from each treatment were immersed in simulated body fluid SBF for a period of time (3 months). The dependence of corrosion rate on compositional variation in the phases resulted from various type of cooling rates are discussed based on immersion tests. The EDXA results show the precipitation of phosphate and calcium compounds on the alloy after 3 months of immersion in blood plasma solution forming a bone-like apatite, which enhanced the alloy biocompatibility ma

Background: to evaluate the effect of different dentifrices on the surface roughness of two composite resins (nanofilled-based and nanoceramic – based composite resins). Materials and methods: Forty specimens (diameter 12 mm and height of 2mm) prepared from different composite resin materials: Z350 (nanofilled composite, and Ceram-X (nanoceramic) .they were subjected to brushing simulation equivalent to the period of 1 year. The groups assessed were a control group brushed with distilled water (G1), Opalescence whitening toothpasteR (G2), Colgate sensitive pro-relief (G3) and Biomed Charcoal Toothpaste (G4). The initial and final roughness of each group was tested by surface roughness tester. The results were statistically analyzed using