Consistent "with the thought of tax talk is unified tax natural evolution for him, as the application leads to the inclusion of tax all branches of income and its sources and through truncated part of this entry through the application of price ascending it, it means the procedures of tax reform. Taxes on total income characterized by giving a clear picture of the total income of the taxpayer and its financial situation and its burden family which allows granting exemptions, downloads, and application of prices that fit this case. This requires reconsideration of the structure of the tax system in force and the transition from a system specific taxes to the tax system on the total income of the integration of income from the rental of re

Objectives: To assess the pediatric nurses' knowledge about the nosocomial infection owl), and to fud out the
relatiouships between their knowledge about the nosocomial infection and demographic data.
Methodology: A descriptive study was carried out at neonatal intensive care units OVICUs) of Baghdad
Pediatric Teaching Hospitals. It was started from the end of April to the end of October, 2008. A purposive
sample of (28) pediatric nurses were selected. The data were collected by self-administered questiormaire. The
validity of the questionnaire was detemined through a panel of experts, while its reliability was detemined
through the pilot study. The data were analyzed by descriptive and inferential statistics through th

At the heart of every robust economy is a vital banking system. The functional banking system can effectively perform several functions such as mobilizing savings, allocating credit, monitoring managers, transforming risks, and facilitating the financial transactions. This paper aims to measure the impact of banking system development on economic growth in Iraq. Credit to private sector divided by GDP used as a proxy of banking development. Real per capita GDP used as a proxy of economic growth. By using Autoregressive Distributed Lag (ARDL) model, the paper finds that the undeveloped Iraqi banking system could not promote economic growth in the country. Therefore, a variety of policies need to be taken to spur the role of bankin

Collapsing building structures during recent earthquakes, especially in Northern and Eastern Kurdistan, including the 2003 earthquake in Cewlig; the 2011 earthquake in Van; and the 2017 earthquake near Halabja province, has raised several concerns about the safety of pre-seismic code buildings and emergency facilities in Erbil city. The seismic vulnerability assessment of the hospital buildings as emergency facilities is one of the necessities which have a critical role in the recovery period following earthquakes. This research aims to study in detail and to extend the present knowledge about the seismic vulnerability of the Rizgary public hospital building in Erbil city, which was constructed before releasing the seism

A study was carried out to determine the concentrations of trace metals in vegetables and fruits, which are locally available in the markets of Baghdad-samples of fourteen varieties of vegetables and fruits, belonging to Beta vulgaris, Brassica rapa, Daucus carota, Allium cepa, Eurica sativa, Malva silvestris, Coriandrum Sativum, Trigonella Foenum craecum, Anethum graveolens, Barassica oleracea, Phaseolus vulgaris, citrus reticulata, Py rus malus, and Punica granatum. Analysis for Cd,Pb, Mn, Fe, Co, Ni, Cu and Zn were determined by flame atomic absorption sp ectrophotometry. The results indicated that the Malva silvestris recorded the highest concentrations of Cd and Mn while Allium cepa showed the highest concentrations of Pb and Cu. But E

Self-assessment is a process of formative assessment during which teachers reflect on and evaluate the quality of their work, decide the degree to which they reflect explicitly stated goals or criteria, identify strengths and weaknesses in their work, and revise accordingly. The present study is an attempt to find out the SA of Iraqi English language teachers. The sample consists of 100 teachers in Baghdad. An inventory of many domains distributed to the teachers, they are, routines, expectations, language, time, opportunities, physical environment, and interactions. The results show that the EFL teachers practice four domains of SA they are: routines, physical environment, time, and language.

Recently new concepts such as free data or Volunteered Geographic Information (VGI) emerged on Web 2.0 technologies. OpenStreetMap (OSM) is one of the most representative projects of this trend. Geospatial data from different source often has variable accuracy levels due to different data collection methods; therefore the most concerning problem with (OSM) is its unknown quality. This study aims to develop a specific tool which can analyze and assess the possibility matching of OSM road features with reference dataset using Matlab programming language. This tool applied on two different study areas in Iraq (Baghdad and Karbala), in order to verify if the OSM data has the same quality in both study areas. This program, in general, consists

Objectives: The study aims to assess the nutritional status, identify nutrition-related health problems and
find out the relationships between nutritional status and demographic characteristics of the pregnant
adolescents in Baghdad City.
Methodology: A descriptive study was carried out from April/20/2009 to June/30/2009 through a "Nonprobability"
purposive sample of (196) pregnant adolescents their age between (13–19) years who attend (14)
primary health care centers in Baghdad City seeking for antenatal care. The data were collected by the
investigator who interviewed the pregnant adolescents and filled out the constructed questionnaire formats
which designed for the purpose of the study. Internal consistency of