The purpose of research is highlighting the role of tax expenses in promoting direct foreign investment in Iraq, The main objective of the increase in the field of tax expenses is to manage the competition in the production of goods and services locally, in addition to the various qualities of the economical. As the search contributes to the idea of the role of the policy of the tax expenses in the promotion of foreign companies operating in Iraq. The analytical and transparent transparency used by adoption of cases of the relevant body of the tax body. For each image or form of tax expenses have been reliably related to the promotion of direct foreign investment, the taxpayers highlighted the annual controls, tax cuts as the sample was

    The genus of Androctonus is widely distributed in Asia and Africa .It is found in Egypt, Palestine, Iran, Jordan, Syria, Saudi Arabia and Iraq. The present study is the first taxonomic study to describe Androctonus crassicauda (Oliver,1807) in Iraq .The genus Androctonus recognized by three main characters which are: color it is ranges from light brown to raddish to blackish brown to black, pedipalp (Chelae) is narrower than patella in adults, and  pedipalp fingers with many denticles. Among other characters by which the genus can be distinguished by body hairs and, the rows of denticles on pedipalp fingers. The main morphological characters of the species are figured of And

Education around the world has been negatively affected by the new coronavirus disease (COVID-19) pandemic. Many institutions had to transition to distance learning in compliance with the enforced safety measures. Distance learning might work well for settings with stable internet connections, professional technical teams, and basic implementation of technology in education. In contrast, distance learning faces serious challenges in less fortunate settings with inferior infrastructure. This report aims to shed light on the immediate action steps taken at a leading pharmacy school in Iraq to accommodate for the enforced changes in pharmacy education. The University of Baghdad College of Pharmacy went from less than minimal technology impl

Surveys has done for collecting Sunn Pest which been parasitized by oophagous parasitoids
in infested wheat fields of villages around Erbil, Sulimanya and Dohuk governorates from
April to the end of May 2010, the result showed that a high rat of eggs hatching was 96.3%
within Erbil governorate and its cleared from results that not all laid eggs had been hatched
normally . The percentage ratio of egg parasitism in general was low in most studied villages.
In this study: Trissolcus grandis Thompson, Trissolcus semistriotus Nees., and Telenomus sp.
on sunn pest eggs has been observed. Identification keys supported with figures were
formulated to identify of these species.

Recently, women's rape has been a pervasive problem in the Iraqi society. Thus, it has become necessary to consider the role of language and its influence on the common beliefs and opinions about rape in the Iraqi society. Thus, taking into consideration the critical role of language and its impact on the perception of human reality and the social development based on people's beliefs and principles of life has become highly indispensable. Therefore. The aim of this article is to address this problem critically from legislation and social norms in NGOs' reports (2015; 2019) with reference to some provisions from the Iraqi Panel Code (1969; 2010). Therefore, the researchers examine the discursive strategies and ideological viewpoints in t

     A field experiment was conducted  at two sites (Baghdad and Wasit Governorates) to evaluate the effects of allelopathic corn residues applied as soil incorporation or mulch, alone  and in combination  with reduced (50% of recommended dose) rate of trifluralin herbicide on weeds growth and mung bean yield. Conventional soil tillage and zero soil tillage treatments with corn residues were performed, while 50% dose and full dose of trifluralin only (without residues) treatments were included for comparison. Soil incorporation and mulch of corn residues reduced weed density and dry weight biomass and improved yield and yield components of mung bean in both sites. Mulch application was more effective than soil incorporation for we

The following study was conducted to investigate the correlation between the expression of three different genes (NOB1, DDX47, CD101( with the occurrence and development of chronic myeloid leukemia (CML) in Iraq. The difference in the expression of these genes between patients and healthy controls was studied. Moreover the correlation of age and gender with CML occurrence and comparing with control was also examined. Results showed significant increases in mean of gene expression level (ΔCt) of patient groups for all genes compared to the corresponding ΔCt means in control group, also the gene expression folding (2-ΔΔCt) reflect significant differences in the expression of these genes and CD101, mRNA showed the highest level in CML pati

The thermal maturity ,  burial history and petroleum generation history of  four oil wells selected  from four oil fields in Southern Iraq, they are: Nasiriyah(Ns-1 well) , Gharraf (GA-5well) ,Abu Ammood (Ab-1well) and Riffai (Ri-1well) have been studied using 1D basin and petroleum systems modeling. Results showed  different period of subsidence, which ranges from high to moderate subsidence, occurred at upper Jurassic to Mid-Cretaceous and slow subsidence in Miocene  . The porosity in the studied area represents the highest value in Dammam , Tayarat ,Um-Eradhuma and Khasib Formations. For most of the studied wells, the Paleocene to Miocene has to be regarded as times when the maximum temperature prevailed assoc

Background: Dental caries is a disease occurs in the world in both developed and developing countries, it is still widespread among children and it can be controlled but not eliminated , most of tooth loss occurs due to dental caries and its complications. The aim of this study was to estimate the occurrence, and severity of dental caries and treatment needs among kindergarten children in Al-Basrah governorate. Materials and methods: The sample consisted of 1000 kindergarten children at age of 4-5 years old (445 boys and 555 girls) from urban areas in Al-Basrah city. Diagnosis and recording of dental caries and treatment needs were done according to the criteria of WHO (1987). Results: The percentage of dental caries was (80.8%) of the tota