The tax legal system, with its rules relating to imposing and assessing the tax and how to collect it, is one of the issues that the taxpayer is keen to follow-up on and caring about, but the aforementioned system is contested by two conflicting interests, the taxpayer’s interest in the view of a money-cutter and a means of always depriving of his wealth to the tax-imposing authority that It seeks to ensure the regular and steady flow of financial resources to the public treasury, which necessitates the presence of a judicial body entrusted with the task of securing a balance between these two conflicting interests from issues that consider themselves strongly in the tax field. It is one of the oldest human rights and public freedoms,

This study was aimed to use plant tissue culture technique to induce callus formation of Aloe vera on MS. Medium supplied with 10 mg/l NAA and 5 mg/l BA that exhibit the best results even with subculturing. As the method of [1] 1g. dru weight of callus induced from A. vera crown and in vivo crown were extracted then injected in HPLC using the standards of Ascorbic acid (vit. C), Salysilic acid and Nicotenic acid (vit. B5) to compare with the plant extracts. Results showed high potential of increasing some secondary products using the crown callus culture of A. vera as compared with in vivo crown, Ascorbic acid was 1.829 ?g/l in in vivo crown and increased to 3.905 ?g/l crown callus culture . Salysilic acid raised from 3.54 ?g/l in in vivo c

Gender has considered and become a new trend in women's studies, as it reflects the behaviors, roles and attitudes imposed by society on its members in accordance with their biological nature,with focusing on gender rather than on concentration on women, which is closely linked to the vision that concentrates on women's problems which are not primarily according to their biological differences But rather to a greater extent to social, cultural, historical and religious barriers and Obstacles.
Therefore, the qualitative division due to the concept of "gender" is not a rigid biological division, but is relied on the broad general context through which the social division of work is done. Thus, content in the pages of Facebook with high-

Background: Human parvovirus B19 (B19V) is the only human pathogenic parvovirus, It is highly erythrotropic and preferentially replicates in erythroid progenitor cells (EPCs). Recently the effects of B19 infection have been well studied in children with acute lymphoblastic leukemia (ALL).

Objective: To detect parvovirus B19 among children with ALL.

Methods: A cross sectional study involved forty five patients with ALL (21 patients were newly diagnosed ALL and 24 children who underwent chemotherapy) who were attending department of oncology in Children's Welfare Teaching Hospital in Baghdad Medical City between December 2012 and April 2013, compared to forty five of appare

Background: Colorectal adenocarcinoma is the most common type of gastrointestinal cancer, with about 150,000 cases each year in the United States and about 56,730 deaths from colorectal cancer risk. In Iraq and according to the Iraqi cancer registry (ICR) reports, the incidence of colorectal carcinoma was 4.55% of whole body malignancy, & it is the seventh cause of death from cancer (ICR 2005). In males, it’s the 7th common cancer while in females it’s the 4th most common cancer. The estrogen and progesterone receptors belong to a super- family of nuclear hormone receptors. These receptor proteins function as transcription factors when they are bound to their respective ligands, these receptors shares a common st

The formal diversity in designs is achieved by creating shapes and lines with a distinct movement pattern, which are preceded by mental processes. The greatest source of diversity in design in general and industrial design in particular is the creation of multiple directions for the completion of designs and the diversification of intellectual proposals for the design idea. The human activity that takes place around us in various fields of life takes place due to the diversity of movement in the form of the design product and its effectiveness through the dynamic diversity in the form, which differs in the methods of designing and showing it. He invents material value as a distinct artistic product that he owns A specific form or system

The objective of the research is to clarify the grants and aids as a conceptual input, identify the factors of obtaining them and their objectives, and the statement of the need to produce accounting information that enhances financial reporting related to grants and assistance, especially the presentation of the accounting treatments provided by the unified accounting system and determining the shortcomings of that system, The accounting requirements of IAS20 to limit the variation of treatments with application to the economic unit (the research sample) are presented.

The study reached a set of conclusions, the most important of which is the absence of an accounting base in Iraq that determines the basi

Background: Normospermia might be a major problem to the doctor and the infertile couple because the male seminal sample has an accepted seminal parameters during the routine seminal examination and the female partner will be claimed for the infertility and she will suffered from coasty, painful, time consuming, non indicated investigations and treatments. Our purpose was to measure sperm creatine phosphokinase (CK) activity, which reflects cytoplasmic retention in immature spermatozoa and malondialdehyde in the seminal plasma which is a marker of oxidative stress in normospermic infertile males' seminal samples.
Patient and methods: Nine infertile men with aberrantly normal standard seminal analysis&nbsp

The Tamarix aphylla is a wild perennial shrub with erect stems that are long and glabrous. They have leaves that are simple, alternate, sheathed, and the apex of the blade is acuminate. And a scaly clawed bract and the the inflorescences were simple, spike-like. The pistil consists of ovary pyramidal, 3 styles, and 3 stigmas. The androecium consists of five stamens that are antisepalous. The perianth was distinct with five sepals and five petals. The fruits were capsule-shaped, pyramidal, and smooth. The seed has an apical pappus of unicellular hygroscopic hairs; endosperm is absent. The anatomical study of the leaves contained a uniseriate epidermis consisting of one layer of elongated cells covered by a layer of papillary cuti

The creative production of the philosophy of beauty in artistic works constitutes a step towards development and progress by meeting the growing and changing needs of humanity according to various factors, including those related to the human situation and others related to technical outputs, as well as the multiplicity of the field for the emergence of new artistic currents and movements concerned with graphic production and communication and communication processes that It is associated with imagination and freedom from social and cultural constraints, in which the design production seeks to link more realistic intellectual contents with the achievements of the creative artwork as a communication system to involve the recipient (the vi