The research gets its importance through the importance of the annual regulations in the taxation accounting and its efficiency  to fulfill accounting justice under the effect of  the financial changes and the truth of the activity of the taxable businesses .This through the problem of the research which is found in many objections about taxation accounting according to the annual regulations issued by the General Commission of Taxes , Their aim is to get the real benefits and to decrease the difference in opinions during the estimation to fulfill justice in distributing the burden of taxation .

The research expose many conclusions and recommendations  namely , the taxation justice fulfillment is not only in justic

This study was carried out at the Poultry Research Station belong to state Board of Agricultural Research, Ministry of Agriculture, Abu Ghraib. The duration of this study was from 28 November 2013 to 15 May 2014 to evaluate the effect of supplementation different levels of organic selenium(Se-yeast) and inorganic selenium (Selenium selenite) on some productive performances of broiler breeder and selenium levels in plasma ,egg (yolk,albumin). The study included 336 female broiler breeder and 28 males (Ross 308 and arbor acres), 42 weeks old were randomly distributed to 7 dietary treatments experiment with 2 replicates / treatment (24 females and 2 male birds /replicate). The duration of the experiment was 24 weeks, and treatments were as the

Results showed high efficiency of the predator Chrysoperla carnea (Stephens) to attack and consume nymphal instars and adults of cabbage aphid, Brevicoryne brassicae (L.).The total average of the nymphal instars consumed by the larval stage of predator were 308.67, 285.9, 198.77, 154.7 for 1st ,2nd ,3rd ,4th nymphal instars respectively .While it was 110,107.9 for apterae and alatae respectively . Also, predation efficiency increases with the progress of the larval instars up to the third (last) which was the most voracious .The 1st instar nymph consumed by the larvae of the predator were 47,80,181.67 nymphs ,with predation rate of 14.71% , 23.75% and 50.13% for 1st ,2nd and 3rd larval instars

Trace Elements (Cd, Pb, Cu, Zn, Ni) level were examined in hair of donors from industrial areas, cities and village, and in permanent contact with a polluted workplace environment in lattakia. Hair sample were analyzed for their contents of the trace elements by inductivity coupled plasma- mass spectrometer (ICP- MS). It was found that the contents of (Cd, Pb, Cu, Zn, Ni) in the hair were significantly higher in the industrial areas and cities, while in the village had the lower concentration of elements. Correlation coefficients between the levels of the elements in hair found in this study showed that hair is a good indicator of Environmental Pollution.

The study aims to investigate the effectiveness of cognitive-behavioral counseling in reducing symptoms of social anxiety and improving social skills among a sample of intermediate school students in the city of Souq Al-Shuyukh at Dhi Qar Governorate. The sample consisted of (40) female students, their ages ranged (14-15). They were selected based on their high scores on the social anxiety scale. The sample was divided into two groups: an experimental group, and a control group, equal in number (20) students in each group. The researcher used the social anxiety scale and the social skills scale. In addition, he used the cognitive-behavioral counseling program, consisting of (11) counseling sessions, with a rate of (45) minutes per sessio

New metal complexes of the ligands 2-benzamido benzothiazole(B1), and 2-actamido benzothiazole(B2) with metal ions Ni(II),and Co(II) were prepared in alcoholic medium. The prepared complexes were characterized by FT-IR and electronic spectroscopy, Magnetic susceptibility, Flame Atomic Absorption technique as well as elemental analysis and conductivity measurement. From the spectral studies, an octahedral monomer structure proposed for Ni(II) complexes, and a tetrahedral monomer structure for Co(II)complexes.Semi-empirical methods (PM3,and ZINDO/1)were carried out to evaluate the heat formation( ?H?f)binding energy(?Eb) and dipole moment(µ)for all metal complexes. Also vibration frequencies, Electrostatic potential, HOMO and LUMO

Mixed ligand complexes of bivalent metal ions, viz; Co(II), Ni(II), Cu(II) and Zn(II) of the composition [M(A)2((PBu3)2]in(1:2:2)(M:A:(PBu3). molar ratio, (where A- Anthranilate ion ,(PBu3)= tributylphosphine. M= Co(II),Ni(II),Cu(II) and Zn(II). The prepared complexes were characterized using flame atomic absorption, by FT-IR, UV/visible spectra methods as well as magnetic susceptibility and conductivity measurements. The metal complexes were tested in vitro against three types of pathogenic bacteria microorganisms: (Staphylococcus, Klebsiella SPP .and Bacillas)to assess their antimicrobial properties. Results. The study shows that all complexes have octahedral geometry; in addition, it has high activity against tested bacteria. Based on th

Mixed ligand of Co and Ni (II) complexes were prepared from [5-(p-nitrophenyl)-4/-phenyl-1,2,4-triazole-3-dithiocarbamato hydrazide](TRZ.DTC) as primary ligand and 2,2'-bipyridyl (bipy) as a co-ligand with metal salts. These complexes were analytically and spectroscopically characterized in solid state by elemental analyses, flame atomic absorption, magnetic susceptibility and molar conductance measurements, as well as by UV–Vis and FTIR spectroscopy. Infrared, ultra violet spectra reveal a bidentate coordination of the two ligands with metal ions 1:1:1 mole ratio. Room temperature magnetic moments and solid reflectance spectra data indicate paramagnetic complexes with five-coordinate square pyramidal geometry for nickel (II) comple

The advancement of science and technology in recent years has led to heavy and diversified production and thus market congestion in various goods and services; which led to an increase of competition among advertisers in order to meet the needs and wishes and to upgrade to the level of consumers. These upgrades have imposed an increase in the usage of the promotions, including advertising in terms of quantity and quality, to influence and persuade customers innovatively and creatively using all available mass media.

The research aims to identify the attitudes of residents of poor areas towards television advertisements for medicines, and the impact of those advertisements on them in terms of making purch

In this study we surveyed the dominant normal stool flora of randomly selected healthy, young (18-23 years old), unmarried (doctrinal) Iraqi college students (males and females) for the carriage of extraintestinal pathogenic E. coli (ExPEC). ExPEC virulence was detected phenotypically by mannose resistant hemagglutination of human red blood cells (MRHA) and mannose sensitive (MS) agglutination of Bakers' yeast (Saccharomyces cerevisceae). From 88 college students, 264 E. coli isolates were obtained (3 isolates per person): 123 from 41 females and 141 from 47 males. Of these isolates, 56% (149/264) caused MS agglutination of yeast cells and 4.16% (11/264) showed MRHA. Eighty two percent (9/11) of the isolates with MRHA also caused MS agglu