The attention of civil society organizations, governments and international non-governmental organizations in recent years has focused on the acute practices adopted by companies with the aim of reducing the tax burden, and the results of these practices have a negative impact on the tax revenues that the state uses to finance public needsThe aim of the research is to measure the impact of the voluntary disclosure of companies on tax planning for the period from 2011 to 2015 and the research community is in the General Tax Authority. The research sample is 6 companies within the private sector in the financial, banking, insurance and industrial fields. The research was based on a special model to measure the optional disclosure,

Numerical simulation of charge density produced in plasma actuators is dependent upon the development of models dealing with electrical properties. The main aim of this work is to investigate the characteristics surface charge density and space charge density of DBD plasma actuator. A simple design of surface dielectric barrier discharge plasma actuator is used in the study. The discharge gas was N2:H2 mixture with applied voltage equal to 1.5 kV. A theoretical plasma model is used to establish the charge density details. Results show that surface charge density increased in value and spread in width alone the exposed electrode as the voltage increased and reached to the amplitude value.

This study includes replication and attenuation of foot and mouth disease virus type O which isolated from infected calves. Many passages for the virus in chick-Embryo were established as a substitute method to the tissue culture which is highly caustic in contrast to the chick embryo. The virus passed ten consequent passages which lead to the reduce of the titer of the virus from 106.53 TCID50/ 0.1 ml in cattle testis tissue culture to 103 TCID50/ 0.1 ml. the pathogenecity of attenuated FMD virus were also studied in both chick-embryo and guinea pigs. Using agar gel diffusion test precipitation antibodies was detected in guinea pig serum after 14 and 21 days post exposure to the attenuated virus. The inoculated guine

In this research, a number of the western al-Anbar clays (red iron clays, Attapulgite) were modified by treating them thermally with a temperature of 650^oC. After that, these clays reflux with sodium hydroxide 5% for 1 hour by using microwave as a power supply. The research included fractionation alqayaira crude oil the fractionation included removing the asphaltene by precipitation from the crude using a simple paraffin solvent (normal hexane) as a non-soluble substance. After that it was filtered using the ash-free filter paper 42, the dissolved part, maltinate, was taken, drying a temperature of 75^oC and weight, and to find the percentage of the two parts. Malatine was divided into three main parts (paraf

Supra nanoparticles (submicron) of Chicken bones fibers were used (before and after treated with citric acid solution) as additives  to dental composite with the weight ratios (1%, 2% and 4%). The main mechanical tests represented by hardness, wear resistance and compression strength was carried out on the improvement dental composites.

The addition of treated supra nanoparticles Chicken thigh bones with particles size (300 nm) by weight ratio (1%) to ordinary dental composite resin , significantly improves all of its mechanical properties, in addition to the increase the value of the its  glass transition temperature from  43^oC  to 45.4 ^oC. The techniques X-ray diffraction (XRD), Energy Dispersive Spectr

Results of charge, neutron and matter densities and related form factors for one- proton halo nucleus ⁸B are presented using a two- frequency shell model approach. We choose a model space for the core of ⁷Be different from that of the extra one valence proton. One configuration is assumed for the outer proton to be in 1p_1/2 - shell. The results of the matter density distributions are compared with those fitted to the experimental data. The calculated proton and matter density distributions of this exotic nucleus exhibit a long tail behavior, which is considered as a distinctive feature of halo nuclei. Elastic electron scattering form factors of this exotic nucleus are also studied. The effects of

Objective(s): To evaluate of nurses practice toward orthopaedic wound infection and to determine the
relationship between orthopaedic nurses practice and their demographic data characteristic
Methodology: A descriptive study was carried out at orthopaedic wards of Baghdad Teaching Hospital started
from February 1
st, 2011 to August 30th, 2011. A non-probability sample of (39) orthopaedic nurses who were
working in orthopaedic wards were selected from Baghdad Teaching Hospital. The data were collected through
the use of questionnaire , which consists of two parts (1)Demographic data form that consists of a(10) items
and (2) orthopaedic nurses practice form that consists of (4)sections contain (69) items, by mean of di

AbstractBackground:Psoriasis is an inflammatorydiseasewhichcan be associated with otherdiseases, which may have amajor impact onpatientslife. Psoriasis has also been reported tobe associated with metabolic disorders.Metabolic syndrome(MS)isa combination ofmedicaldisorders that, when occurring together,increasesthe risk of development ofcardiovasculardiseasesanddiabetes.It affectsone in five people in the United States andtheprevalence increases with age. Some studieshave showntheprevalencein the USA to be anestimated 25% of the population.Objective:To investigate the prevalence ofmetabolic syndrome in patients with psoriasis.Methods: We performed a hospital-based case-

The research was carried out in lathhouse on one-year-old apple seedlings of the Ibrahimi variety in the Karma-Fallujah region for the 2021 growing season to study the effect of methods of adding nano-fertilizer and humic acid on seedling growth. A two-factor experiment was designed according to a randomized complete block design, with three replicates and two seedlings per experimental unit, so the number of seedlings was 54. The first factor includes NPK nanofertilizer at three levels (0- and 2-ml L-1 foliar spray and 5 ml L-1 soil application). The second factor is humic acid at three levels (0 and 5 g of seedlings - 1 foliar spray and 10 g of seedlings - 1 soil application). The results of the study show that the NPK nano-fertil