The tax system, like any other system, as a set of elements and parts that complement each other and are interrelated and interact to achieve specific goals, and is a natural  reflection of the economic, social and political conditions prevailing in society, and therefore the objectives of tax policy formulated in line with the objectives of economic policy in general, which means that any change in economic policy clearly affects fiscal policy measures and fiscal policy in particular.

The problem of searching for the impact of foreign direct investment in the Iraqi tax system was focused on the study  the of foreign direct investment and therole played in developing and improving the economic reality and its implicatio

       This study aims to determine the effect of exposure to cigarette smoke with a biofilter of bidara leaf powder on the histology of the liver, lungs and blood viscosity of mice. This test was carried out for 28 days by giving cigarette smoke with a biofilter of bidara leaf powder and observing the histology of the liver, lungs and blood viscosity. The results showed that exposure to cigarette smoke with a biofilter of bidara leaf powder was very effective in reducing damage to the liver and lungs of mice, and also very effective in reducing blood viscosity as in normal mice blood viscosity. The use of Bidara leaf powder biofilter can affect the histology of the liver, lungs and blood viscosity in mice. Bidara leaf powder biofi

The international financial accounting and reporting standards IFRS/IAS represent the set of rules and foundations that the economic entity must follow in the measurement, presentation, and disclosure of the elements of the financial statements, the implementation of adopting the international financial reporting standards contributes to improving the qualitative characteristics of accounting information, so the current research aims to explain the role of adopting the International Accounting Standard (IAS) in improving the qualitative characteristics as well as analyzing the impact of the adoption of IAS.1 in improving the qualitative characteristics of accounting information within the financi

n the present work, a study is carried out to remove chromium (III) from
aqueous solution by: activated charcoal , attapulgite and date palm leaflet powder
(pinnae). The effect of various parameters such as contact time, and temperature has
been studied. The isotherm equilibrium data were well fitted by Freundlich and
Langmuir isotherm models. The adsorption capacity of chromium (III) that was
observed by activated charcoal , attapulgite and date palm leaflet powder (pinnae)
increased with the rise of temperature when the concentrations of Cr (III) were 600,
700 and 100mg/L respectively. The greatest adsorption capacity ofactivated
charcoal , attapulgite and date palm leaflet powder (pinnae) at 10°C was 7.51, 5.3

The objective of this study was to evaluate the activity of dry metallic copper and colloidal silver solution to reduce the viability of P.aeruginosa isolates compared with stainless steel as a control. Three clinical isolates of P.aeruginosa (108, 110 and 111 ) which were multi antibiotics resistant tested by inoculating 107 CFU/ml on to coupons( 1cm x 1cm) of copper and stainless steel and incubated at room temperature for various time periods ranging from 30minutes up to 180 minutes .Bacterial viability was determined by plate viable count CFU/ml. The results on copper coupons shows complete killing of isolates after 120 min in contrast to stainless steel, viable organisms were detected after 180 min, indicating a significant P value

In modern era, which requires the use of networks in the transmission of data across distances, the transport or storage of such data is required to be safe. The protection methods are developed to ensure data security. New schemes are proposed that merge crypto graphical principles with other systems to enhance information security. Chaos maps are one of interesting systems which are merged with cryptography for better encryption performance. Biometrics is considered an effective element in many access security systems. In this paper, two systems which are fingerprint biometrics and chaos logistic map are combined in the encryption of a text message to produce strong cipher that can withstand many types of attacks. The histogram analysis o

Graphite nanoparticles were successfully synthesized using mixture of H2O2/NH4OH with three steps of oxidation. The process of oxidations were analysis by XRD and optics microscopic images which shows clear change in particle size of graphite after every steps of oxidation. The method depend on treatments the graphite with H2O2 in two steps than complete the last steps by reacting with H2O2/NH4OH with equal quantities. The process did not reduces the several sheets for graphite but dispersion the aggregates of multi-sheets carbon when removed the Van Der Waals forces through the oxidation process.

The study aims to demonstrate the significance of metaverse technology across various disciplines, academic degrees, scientific fields, and academic titles. It also aims to assess the level of knowledge and understanding of university teachers (research sample) regarding metaverse technology. Hence, the descriptive research methodology was based on the method of statistical survey in the sample. It involved a set of organized scientific steps to deduce data from the reality of the statistical sample and its nature in order to achieve the objectives of the study. In this study, a questionnaire was used as a tool to collect data from a random sample of approximately 121 teachers and instructors from the University of Baghdad. This app