The attention of civil society organizations, governments and international non-governmental organizations in recent years has focused on the acute practices adopted by companies with the aim of reducing the tax burden, and the results of these practices have a negative impact on the tax revenues that the state uses to finance public needsThe aim of the research is to measure the impact of the voluntary disclosure of companies on tax planning for the period from 2011 to 2015 and the research community is in the General Tax Authority. The research sample is 6 companies within the private sector in the financial, banking, insurance and industrial fields. The research was based on a special model to measure the optional disclosure,

Objective(s): The aim of this study is to assess the impact of social phobia upon self-esteem of nursing
collegians.
Methodology: A Cross-sectional study is carried out at University of Baghdad, Karkuk, Thi-Qar, and Kufa,
colleges of nursing from Feb 8
th
, 2011 to Sep. 25th, 2011. A sample of all first class nursing collegians (N=330)
were selected from a probability sample of nursing colleges by dividing Iraq to three geographical areas (South,
North, and Middle Euphrates) in addition to Baghdad. The data were collected through the use of selfadministered
technique as a mean for data collection, by using a questionnaire that consists of three parts:
First part was the socio-demographic data form; the second o

Background: The COVID-19 infection is a more recent pandemic disease all over the world and studying the pulmonary findings on survivors of this disease has lately commenced.

Objective: We aimed to estimate the cumulative percentage of whole radiological resolution after 3 months from recovery and to define the residual chest CT findings and exploring the relevant affecting factors.

Subjects and Methods: Patients who had been previously diagnosed with COVID-19 pneumonia confirmed by RT-PCR test and had radiological evidence of pulmonary involvement by Chest CT during the acute illness were included in the present study. The radiol

     In Iraq; there is a great demand for handling  some epidemic diseases such as hyperglycemia and hyperlipidema through searching some medical plant extracts which the country is rich with and contains an important phytochemicals that may solve  the incidence of such cases. Aloe vera that cultivated in Iraq, is known to be rich with biological active constituents.    The aim of  the  present study; the plant gel extract was subjected  to treat an induced diabetic lab mice through injecting  streptozotocin dose with  high fatty food to elevate lipid profile before induction of the gel oral treatment of the plant. In the study results: the oral administration of A.ver

Praise be to God, Lord of the worlds, and prayers and peace be upon the most honorable of God’s creation, Muhammad bin Abdullah, the illiterate Arab prophet, the faithful, and his family and companions.
And yet ...

     The realistic view is that Islamic jurisprudence is not exaggerated in the judgment of compensation, so it is judged for everything that has been lost by the victim of a profit or his loss, but he takes into account the bearing of the guarantee between profit and loss or the principle on which the theory of bearing liability is found, and it is clear through research that Islam The principle of respecting money, souls and rights is considered a public order, but it may exclude some ca

A total of 100 clinical sample from (urine, sputum and swabs of wound , burn and ear) were collected from patients in different hospitals of Baghdad during the period from December 2013 to May 2014. 15 isolates (15%) identified belong to Acinetobacter baumannii, swabs of wounds were represented in high percentage of A.baumannii isolates (40%) while percentage of other samples were variable. Susceptibility of 15 A.baumannii isolates were tested toward 16 different Antimicrobial agents, the results showed all isolates were multi drug resistant. In addition, Polymerase Chain Reaction Technique (PCR) was performed to detection the resistance genes encoding the Oxacillinases enzymes. The PCR analysis showed that the presence of insertion sequ

This study aims at detecting the differences in genotyping of coding region fusA gene in clinical isolates of Acinetobacter baumannii from Baghdad, Iraq. Collected two hundred clinical samples (50 samples from urine, 50 samples from wound, 50 samples from sputum and 50 samples from otitis infections). Laboratory diagnosis for bacterial isolates carried out by some biochemical tests and confirmed by using VITEK- 2 compact system. The results appeared that twenty isolates of Acinetobacter baumannii in all these samples. Genotyping study was performed of coding region fusA gene of the extracted genome of all bacterial isolates and used specific primers in achieved amplification process of this target gene. DNA sequencing of this gene and alig

Iraqi grapefruit ( Citrus paradisi, family Rutaceae) flavonoids were investigated qualitatively and quantitatively. The total isolated flavonoids from seeds and peel were 3.6 mg and 12.53 mg respectively in each gram of powder. The antimicrobial activity of aqueous extracts and total isolated flavonoids from seeds and peel were assessed against strains of Gram positive bacteria( Staphylococcus aureus, Staphylococcus epidermidis), Gram negative bacteria( Escherichia coli, Pseudomonas aeruginosa) and yeast( Candida albicans). The aqueous extracts lacked antimicrobial activity against all bacteria and yeast, while the total flavonoids showed a moderate inhibitory effect against test bacteria and yeast. This difference in inhibitory activity