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

Objective: To evaluate two kinds of extraction (aqueous and ethanolic) for coriander using seeds, leaves and stems and
studying their antibacterial activity against nine different microorganisms.
Methodology: Coriander was selected to carry out this study. Seeds, leaves and stems were collected from local markets in
Baghdad then dried in shade for at least 10 days and grinded to fine powder. Aqueous hot extracts for 1hr. at (50
c) and
cold extracts for 24 hrs at (4
c) were performed by using seeds, leaves and stems then studied antibacterial effect against
nine different microorganisms by using well diffusion technique. Cold aqueous extracts of coriander seeds for 48 hrs. and
72 hrs and ethanolic extraction

Given the importance that the Iraqi banking system in general and Islamic banks in particular, there must be effective supervisory oversight of these banks, as supervisory oversight has an essential and effective role in the development and evaluation of the performance of banks, through the application of legal controls and rules. Banking aimed at making sure that its financial centers are safe, protecting depositors' funds, and achieving both monetary and economic stability. This research studied and evaluates the mechanisms and tools used by the Central Bank of Iraq in the supervision and supervision of these banks. Therefore, the research aimed to measure the type and direction of the relationship between the requirements of supervis

The current study was designed to evaluate the anti-inflammatory effect of GKB in the rat model of granulomatous inflammation. Thirty rats were distributed into five groups:  The first group served as negative control group that received distilled water (DW) only without inducting inflammation, positive control group; treated with DW with the induction of inflammation and they were assigned to cotton pellet-induced granuloma, ginkgo biloba (GKB) treated group (200mg/kg/day), dexamethasone-treated group (1mg/kg), and Prednisolone treated group (5mg/kg). All the treatments were given orally for seven consecutive days.  On day eight, the rats were anesthetized and the pellets together with granulation tissue were carefully removed

The present research aims to identify and define the basic dimensions of the information management strategy and the administrative creativity in the Faculty of Management and Economics / the University of Kirkuk, as well as the role played by the dimensions of the information technology management strategy in achieving the administrative innovation in the college and the research problem was formulated in several questions. The research problem was formulated in several questions centered on the correlation between the research variables, and the research was based on a major hypothesis and five sub-hypotheses emerged from which it was subjected to several tests to ensure its validity. The researcher used the descriptive-analyti

This study dealt with the management strategy as an independent variable and the integrated industrial distribution as a variable. The study aimed at finding the integrated industrial distribution that fits with the management strategy in providing the needs of the firm on the one hand and reducing the cost of management that is reflected in increasing its profits.
The researcher selected the data from (130) decision makers in the corporation and used the questionnaire as a tool for collecting data and used a set of statistical tools and tools suitable for the nature of information and were processed using the data analysis system (SPSS version 24) Based on the analysis of the responses of the sample and the test of correlation and

The research aims to test the correlation relationships between wise leadership, and the business model, and to demonstrate its influence (wise leadership) on the business model. Therefore, two main hypotheses were put forward. The research was applied to a sample consisting of (87) managers and deputy managers, some of them are members on the board of directors of the researched company. The questionnaire was adopted as a basic tool for collecting data, in addition to personal interviews. A number of statistical methods were used to analyze the data and obtain results. The researcher showed a set of results, including: There is a significant correlation between wise leadership and business model. There is an influence of wise leadership on

The result showed that hot water and ethanol extracts of Nigella sativa contain alkaloids ,saponins, flavonoids,tannins,glycosides,terpins and steroids. Albino mice were administered orally with 0.1 of the extract at dose of 100 mg/kg, body weight the results showed high level of white blood cell ,total and differential count of WBC,phagocytosis index, mitotic index, Arthus and delayed type hypersensitivity. The result, also showed high level of hemoglobin (Hb) and the packed cell volume (PCV) the alcoholic extract has been found more efficient than hot water extract on mice.