The tax policy is an important tool of fiscal policy tools which is usedasits multiple tools the State seeks to achieve objectives, such as theachievement of economic development.The importance of the research comes from the importance ofeconomic development resulting from economic policies and prudent fiscaland appropriate to the economic situation of Iraq at the moment is the mostimportant tax policy that taxes one of the most important financial instruments.The research aims to clarify the role of tax policy in developing of theIraqi economy.In an effort to achieve the goals researchers tried to prove thehypothesis ((The tax policy and through multiple tools that seeks to contributeto the achievement of economic development in Iraq)).

                The advertising mail is considered as one of potential tools that followed to transfer the printed messages to the consumers and public customers whom are located at homes or works. This type of advertising is preferable due to the zero expense to receive the announcements of products, which became recently one of the successful procedures to create new customers and keep them in touch with direct communication. It is also possible to send them to specific group of people who can be classified by the advertisers to select even by name their own clients to give the personality to the clients for a long term of communication.

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Many therapeutic methods used to encourage reparative processes of cartilage and accelerate their healing such as drugs, magneto-laser and so on. Twenty four adult New Zealand rabbits used in this study. They were divided in to two groups; control and treaded with He –Ne laser. A square skin flap done on the medial aspect of both auricles followed by pealing a square piece of cartilage from the auricle then the flaps sutured .The site of the operation in the rabbits of the treated group were irradiated with He –Ne laser 5mw power for seven days began after the operation directly. 3 rabbits from each group used for collection of specimens for histopathological examination at the 1, 2, 4 & 6 weeks post the operation. Significant

This study was conducted in Diyala province for renal failure patients during the periods August 2015 - April 2016. Hundred renal failure patients were enrolled in the study after diagnosis by the consultant physician at Ibn-Sina Center for Dialysis in Baquba Teaching Hospital according to criteria adopted by the World Health Organization for diagnosis of renal failure disease. The number of males in patient’s sample was 61 (61%) and females was 39 (39%) with an age range of 10 – 88 year (44.7 ± 22.1 year). In addition, the study included 50 apparently healthy individuals and considered as a group control, in which the number of males and females was similar (25 individual), with an age range of 18 – 88 year (51.7 ± 17.3 year). The

Harriet Jacobs was a writer and a reformer. As a female writer in the nineteenth century, Jacobs wrote her narrative as a means of resisting the system of slavery. She wrote her book Incidents in the Life of a Slave Girl: Written by Herself, (1842) to reflect upon the exploitation of the black people and the need to change the hierarchal attitude that governs white/black relations. She was engaged in many abolitionist events and her anti-slavery approach appeared clearly in her writings. She shares Du Bios ideas about freedom and emancipation and the need for a political and cultural change. Thus, Du Bois’s theory provides a framework for her autobiographical novel where she portrays Linda Brent, the main character, a strong wille

The aim of this work is to study the factors that affect the welding joint of dissimilar metals. Austenitic stainless steel-type AISI (316L) with a thickness of (2mm) was welded to carbon steel (1mm) using an MIG spot welding.  The filler metal is a welding wire of the type E80S-G (according to AWS) is used with (1.2mm) diameter and CO₂ is used as shielding gas with flow rate (7L/min) for all times was used in this work.

        The results indicate that the increase of the welding current tends to increase the size of spot weld, and also increases the sheer force.  Whereas the sheer force increased inversely with the time of welding. Furthermore, the results indicate that i

With a descriptive and analytical approach, it discusses the concept of phenomenology as an approach to seeing the aesthetics of ugliness as one of the concepts associated with the aesthetic experience in contemporary art designs, as it is the result of communication between artistic production and the recipient, which leads to creating a state of aesthetic pleasure. A phenomenological method is used to uncover the aesthetics of ugly and to connect ugliness and beauty since ugliness in aesthetics incorporates beauty as a modern aesthetic vision from the phenomenological perspective. The study investigated aesthetics as a phenomenon of perception, sensory knowledge, and the aesthetic response to the production of designs in contemporary a