Tax state institution regards as one of the largest state institutions implementing the tax rules issuing be legislative body and achieving the goals of tax (financial, economic, social and political). So, the tax management should pay attention to the procedures enabling it to achieve those rules starting from the procedures of tax restrict and ending by tax allocation where the process of assessment the taxation must relaxing on modern methods. The problem of the study raising from that in spite of there is a low  obliging the taxable person (registered or not) to submit a declaration about his income and the achieved profit to be the base of taxation˒ where the other ways  are secondary ways helping in rejection of t

Background: The study was designed to evaluate the effect of local application of exogenous VEGF/collagen I separately and as a combination in socket healing. Sixty male Albino Wistar rats were subjected for a surgical tooth extraction of upper 1st molar of both sides (right side was considered as experimental site, while left be the control one, treated with 1µL of normal saline). The rats were scarified at 3, 7, 14, 28 days post extraction. Socket healing was histologically examined with immunohistochemistochemical localization of ALP&FGF2. Materials and Method: Sixty male Albino Wistar rats were subjected for a surgical tooth extraction of upper 1stmolar of both sides (right side was considered as experimental site, while left be the

Background: Presence of maxillary sinus septa has been known to be a complicating factor for sinus elevation procedure and implant placement in posterior maxilla. The maxillary sinuses septa are thin walls of cortical bone inside the sinus. They vary in number, location, and height. This study aimed to discover the accuracy of Spiral Computed Tomographic Scan in evaluation the maxillary sinus septa (prevalence, location, height) in subjects with dentate, partially edentulous and completely edentulous maxilla. Material and method: This study included (267) subjects ranged from (20-70 years), (132) male and (135) female divided into three groups, (97) fully dentate group, (102) partially edentulous group and (68) completely edentulous group w

The objective of the research is to evaluate the risk management practices of the variables (risk management structure, risk management methods, key components of risk management) and their relation to the principled behavior of managers behavior(innovation, proactive, risk acceptance) By adopting the questionnaire as a main tool in collecting data from managers in the National and raq insurance companies of (50) officials Department manager, department administrator, unit administrator, and analyzed their answers using the SPSS In calculating arithmetic mean, standard deviation, percentage weight and simple correlation coefficient. The most prominent conclusions were:1.There is a positive trend in the sample in both companies and a high

Background: Diabetic mellitus (DM) is a collection of metabolic disorder identified by hyperglycemia. The heterogeneous etiology includes defects either in insulin secretion, or in insulin action, or the both. In addition to the distraction in carbohydrate, fat and protein metabolism. Inflammatory reaction that caused by many pro-inflammatory cytokines play a central role in the pathogenicity of T2DM, these cytokines can enhance insulin resistance which led to impaired glucose homeostasis. Subjects: The study included 75 patients (38 males and 37 females) suffering from T2DM with age mean ± SE 52.30 ± 1.60, and 70 individuals as healthy controls (35 males and 35 females) with age mean ± SE 48.88 ± 0.64. Evaluation of immunological marke

This study experimentally investigated Free-Fall Gravity Drainage (FFGD) under combination-drive conditions in a two-dimensional Hele-Shaw model representing a water-drive reservoir. An initially high gravity potential from the oil column enabled early oil drainage before aquifer support became dominant. Three water-drive strengths were tested, demonstrating that a stronger aquifer (1.15 psig) accelerated oil recovery to approximately 75% of the original oil in place (OOIP) within 60 minutes, resulting in a final recovery of 79.5%. However, this was accompanied by rapid water breakthrough after 2.5 minutes and high-water cuts exceeding 90%. In contrast, a weaker aquifer (0.725 psig) stabilized the oil–water contact, delaying w

Reservoir quality assessment is important for detecting hydrocarbon-bearing zones and guiding future enhancement strategies. This study presents a detailed petrophysical evaluation of the Mishrif Formation in the Buzurgan Oilfield, which was selected due to its strategic value through its significant remaining reserves which making it an ideal candidate for advanced evaluation techniques. This study aims for shale content, porosity, permeability, water saturation, net to gross, and lithology determination. Well log and core data were used together to establish accurate property estimations. Permeability prediction through conventional methods, like core permeability-porosity correlations, was highly dispersive due to the heterogenei

Abstract: Thorough assessment of the Maxillary,Sinus is very important. Recently 3-dimensional imagewith Cone Beam Computed Tomography (CBCT) is very dependable in Maxillary Sinus diagnosis. The aim of this study is to: shade light on the role of (CBCT) diagnosis of the maxillary sinus anatomical variation and pathological finding among smokers and nonsmokers prior to maxillary sinus lift techniques. Materials and Method: In this study 60 males with age ranged between 20-50 years old, referred for (CBCT) assessment of maxillary sinus in the Specialist Health Center of AL-Sadder city. The scanning were performed using Kodak 9500 (CBCT), the KV was 90, mA10 and scanning time 10 s. Voxel size 0.3mm with( DICOM ) software on a multiplaner re

Iron , Cobalt , and Nickel powders with different particle sizes were subjected to sieving and He-Ne laser system to determine the particle size . 1wt% from each powders was blended carefully with 99wt% from Iraqi oil . Microscopic examination were carried for all samples to reveal the particle size distribution . A Siemens type SRS sequential wavelength dispersive(WDS) X-ray spectrometer was used to analyze all samples , and the XRF intensity were determined experimentally and theoretically for all suspended samples , Good agreement between theoretical and experimental results were found .