Taxes are an essential axis in the economy as the most effective and effective economic tool in any country (economy). Expanding the scope of taxation without adequate study has produced a dangerous result with a negative impact that is almost apparent, namely (tax evasion), which stands as a barrier preventing the state from reaching Therefore, the research sought to study strategic tax planning and its importance in reducing tax evasion, and the research aims from that to prove the importance of adopting strategic planning in the field of taxes according to modern and effective scientific foundations to reduce tax evasion to enhance the achievement of tax evasion. The financing objective is in addition to the other objectives,

The lipid profile and adipokines of an adolescent may be affected by some parasite infections. Recently, it has been discovered that these parasites are connected to body mass index (BMI), lipids and adipokines. The current study, therefore, aimed to specify how Toxoplasma gondii (T. gondii) affect BMI, lipid profile and adipokines. This study was conducted in Al Madain hospital, Baghdad from October to December 2022. An ELISA test was performed to examine the anti-T. gondii IgG and IgM for a group of adolescents attending the hospital. Based on this examination ninety adolescents were chosen to be involved in the study. They were separated in to two groups: individuals who tested positive for the parasite (n=45) and those who teste

The study aims to identify the Traumatic Symptoms (physiological, emotional, and cognitive) of earthquakes among the targeted sample; it also aims to identify the significant differences between psychological, emotional, and cognitive traumatic symptoms of earthquakes according to the gender and age of participants. The study additionally seeks to identify thepsychological positive-negative reactions associated with earthquakes according to gender and age of the participants. To measure the traumatic symptoms of earthquakes, a 4-point Likert scale questionnaire with (20) items (questions) accompanied with a 4-point Likert scale questionnaire with (18) items (questions) were used to measure the Psychological positive-n

The recent research aims to the following
1- Identify the for Psychicasthein high school students
2-Identify the differences of Psychicasthein of high school students according tothe (male, female).
3- Identify the for Family Violence high school students .
4-Identify the differences of Family Violence of high school students according to the ( male,female)
5-Identify of the relationship between the Psychicasthein and family violence
To achieve the objectives of the present research was to build Psychicasthein scale and the adoption of a measure of domestic violence, and applied these tools, and after extracting the psychometric properties of the two measures of reliability and validity, according to a sample of 200 stu

The international system that established the United Nations after the end of the Second World War witnessed many changes. These changes overshadowed the nature of the work of the international organization, especially its first and most important executive organ (the Security Council). This has sometimes weakened and dulled the Security Council's role in performing the tasks stipulated in the Charter of the Organization, which has led the Organization itself to work on reforms within it in general and to seek reforms in the Security Council in particular. Academic and advisory efforts were made to submit proposals for amendment to be reflected on the Council's performance effectiveness.

Infertilityis oneuof the most problemsathatufacingaadvancedunations. In the general, about halfof allacasesaof the infertility are causedby factors thaturelated toathe male partner. Propos educausesvofumalev infertility include evgeneticuand environmental factors. Blood samples from 64 infertileumen allawere living in urban its al-Fallujah city (30 azospermeiauand 34 oligospermeia) and 32 fertile men (asuthe control group) were collected. Heavy metal concentrations inusera of infertile and fertile groupswereumeasured by using Atomic Absorption Spectrophotometer. Y- chromosomemicrodeletions were detected by using PCR techniques. Significantdifferences (P?0.05)uin the concentration ofucopper (0.0267±0.0147 and 0.0278±0.0273, for inf

Refuse derived fuel (RDF) is considered one of the most important types of low cost thermal energy which can be tapped in the industry, especially the cement industry in particular being the need of high thermal energy during the production processes, and in this paper we have implemented the use of a derivative of the fuel RDF  as a substitute for gasoline , to reduce production costs and thereby achieve production efficiency, and the methodology used in this research statistical analysis as well as the use of the cost of kaizen target for the purpose of reducing costs and achieve production efficiency, and this has reduced the cost total cement production by which led to reduce total costs of cement production by 8.4% and an incre

Background: Hormonal changes during pregnancy have been suggested to predispose women to gingivitis. Furthermore, advance periodontal infection in pregnant women may pose a threat to the placenta and uterus and may increase the like hood of preterm delivery. The aim of this study was to investigate the effect of salivary interleukin -6 (IL-6) level and periodontal health among preterm postpartum women. Materials and Methods: Salivary samples were taken from 33 preterm postpartum women (study group) and 33 full term postpartum women (control group). The supernatant salivary samples were assayed using atomic absorption spectrophotometer. Plaque, calculus and gingival indices were used for recording the oral hygiene and gingivitis also probing

The current research deals with practical studies that explain to the Iraqi consumer multiple instances about the phenomenon of water hammer which occur in the water pipeline operating with pressure. It concern a practical study of the characteristics of this phenomenon and economically harmful to the consumer the same time. Multiple pipe fittings are used aimed to reduce this phenomenon and its work as alternatives to the manufactured arresters that used to avoid water hammer in the sanitary installations, while the consumer did not have any knowledge as to the non-traded for many reasons, including the water pressure decreases in the networks and the use of consumer pumps to draw water directly from the network. Study found a numbe