This research aims to introduce the general tax on sales in gordan and the most important concepts related to this type of taxes and identify the  most  on characteristics and stand on its role in supplying the general budget of the necessary fundig to cover the over head of the state and the factorsinfluencing it and whether such a tax has been able to chieve the desired goals.including in contribute to an important and growing role in puplic revenues or not to be able to achieve these goals through the use of descriptive and analytical technique based on the data and information relevant.wasreached some conclusion and  recommendations was most important is that the general sales tax comes in

Infertility is a disease of the reproductive system defined by the failure to achieve a clinical pregnancy after 12 months or more of regular unprotected sexual intercourse. Worldwide, infertility affects approximately 15% of all couples trying to conceive. Male infertility is responsible for about 50% of the infertility cases. Chromosomal abnormalities and Y-chromosome microdeletions are the most common genetic causes of male infertility. Klinefelter syndrome (KS) is the most prevalent factor of the chromosomal abnormality in the infertile male. Azoospermia Factor (AZF) microdeletions located on the Y chromosome are one of the recurrent genetic cause of male infertility. This study aims to investigate the prevalence of chromosomal anoma

Background: Acute appendicitis is regarded as one of the most common inflammation that needs surgical intervention. Different scoring systems have been used for diagnosing of acute appendicitis. ALVARADO score is one of the most widely used score in diagnosing of acute appendicitis, but the accuracy of the latter is insufficiently low in Middle-East patients. Thus a new scoring system called RIPASA score has been designed for diagnosing of acute appendicitis in those patients. The aim of this study is to use RIPASA score and compare its result with ALVARADO score in diagnosing of acute appendicitis.

Subjects and Methods: The study includes 200 patients with symptoms and signs of

Porosity is important because it reflects the presence of oil reserves. Hence, the number of underground reserves and a direct influence on the essential petrophysical parameters, such as permeability and saturation, are related to connected pores. Also, the selection of perforation interval and recommended drilling additional infill wells. For the estimation two distinct methods are used to obtain the results: the first method is based on conventional equations that utilize porosity logs. In contrast, the second approach relies on statistical methods based on making matrices dependent on rock and fluid composition and solving the equations (matrices) instantaneously. In which records have entered as equations, and the matrix is sol

Salivary peroxidases have biological functions of particular importance to oral health. The aim of this paper is to shed the light on saliva and serum total peroxidases activity as well as the activity of each of salivary peroxidase (SPO) and myeloperoxidase (MPO) in patients with oral tumors. The studied participants were divided into two groups: the first group included 18 oral squamous cell carcinoma patients and 20 age and gender-matched healthy controls while the second group consisted of 20 oral ossifying fibroma patients and 23 age and gender-matched healthy controls. Total peroxidases activity was determined, and its specific activity was calculated in serum and whole mixed saliva as well as in the supernatant and pellet fractions

The current research dealt with a vital subject contributing In success Iraqi Industrial Companies general and Iraqi Cement state company A market knowledge, It is one of the most important industrial companies that Which serve to fill the local market need Of cement without resorting to import, The problem of research was limited understanding of the importance of the role played market knowledge of the tendencies and desires of competitors, This in turn affects the company's ability to achieve competitive advantages,The research aims to know the extent of adoption Iraqi Cement state company Concept  market knowledge And employment achieving Competitive advantage By removing them (Cost, and quality, and del

Abstract:

                The aim of the current study lies in showing and demonstrating the effect of the independent variable of organizational integrity with its dimensions represented by (organizational optimism, organizational trust, organizational integrity, organizational sympathy) on the dependent variable of strategic drifts through its dimensions represented by (organizational culture, leadership, innovation, strategic planning) .The analytical descriptive approach has been adopted and the questionnaire has been used as a tool to obtain data and information from the sample of (57) people who are at the administrative levels (seni

The need for cloud services has been raised globally to provide a platform for healthcare providers to efficiently manage their citizens’ health records and thus provide treatment remotely. In Iraq, the healthcare records of public hospitals are increasing progressively with poor digital management. While recent works indicate cloud computing as a platform for all sectors globally, a lack of empirical evidence demands a comprehensive investigation to identify the significant factors that influence the utilization of cloud health computing. Here we provide a cost-effective, modular, and computationally efficient model of utilizing cloud computing based on the organization theory and the theory of reasoned action perspectives. A tot

The research seeks to identify the impact of fraud detection skills in the settlement of compensatory claims for the fire and accident insurance portfolio and the reflection of these skills in preventing and reducing the payment of undue compensation to some who seek profit and enrichment at the expense of the insurance contract. And compensatory claims in the portfolio of fire and accident insurance in the two research companies, which show the effect and positive return of the detection skills and settlement of the compensation on the amount of actual compensation against the claims inflated by some of the insured, The research sample consisted of (70) respondents from a community size (85) individuals between the director and assistan