The tax system in Iraq plays a prominent role in the process of attracting foreign investments to operate the money in the investment market of our country, through the incentives provided by the legal texts that stimulate foreign investors and pay to contract, and those incentives are the tax exemptions and tax obtained by the foreign investor, The Iraqi turned to that issue in the Iraqi investment law currently in force and amended, but we will try to shed light in this study on the extent of those incentives compared to what is granted by the comparative legislation? Is it enough that the legal texts brought by the Iraqi legislator to encourage foreign investor and reassurance of his money through investment in commercial projects wit

The present work included new information about pollen of eighteen Spp. of Stachys  L. in Iraq ;showed their importance in diagnostsis.

Pollen shapes in equatorial view were ellipsoid in most spp .and spherical - subspherical ,  spherical - subprolate and  subprolate -

ellipsoid in others; while they were spherical - subspherical in polar

view . Pollen was tricolpate except St.iberica  M.B.georgica Rech.f. &

Ten. Which has tetracolpate and that was new for the genus.

The smallest pollen were seen in St.kotschyi  Boiss. & Hohen. but the biggest were in St.benthamiana Boiss.

Many studies have recommended implying the skills and strategies of creative thinking, critical thinking, and reflective thinking in EFLT curriculum to overcome EFL teaching-learning process difficulties. It is really necessary to make EFL teachers aware of the importance of cultural thinking and have a high perception of its forces. Culture of thinking consists of eight cultural forces in every learning situation; it helps to shape the group's cultural dynamic. These forces are expectations, language, time, modeling, opportunities, routines, interactions, and environment. This study aims to investigate EFL student-teachers’ perceptions of cultural thinking. The participants are selected randomly from the fourth-stage students at

Abstract

           We produced a study in Estimation for Reliability of the Exponential distribution based on the Bayesian approach. These estimates are derived using Bayesian approaches. In the Bayesian approach, the parameter of the Exponential distribution is assumed to be random variable .we derived bayes estimators of reliability under four types when the prior distribution for the scale parameter of the Exponential distribution is: Inverse Chi-squar

Levels of primary education are varying in Sulaimaniyah Province, which defines as a lower stage of education process and seems to be found in most settlements to save the individual and community from illiteracy in its traditional notion which means the individuals, potentiality for reading and writing if he/she graduated from this stage successfully. The research can put the priority for goodness of primary education service within Sulaimaniyah Province that includes Sulaimaniyah city as a dominance based on statistical indicator which called the standardized score (z). The indicator (z) calculated for the basic items of primary education to diagnosis the range of developing that service in Sulaimaniyah city especially and put

Maternal obesity is linked rates of high-risk obstetrical conditions such as diabetes and hypertension with higher rates of cesarean section. Pregnancy outcomes are negatively affected by maternal obesity (increased risk of neonatal mortality and malformations) . The research aims to show the effect of obesity of woman on physical and metabolisms status.