The tax is a financial amount collected from the taxpayer for the account of the public treasury.. and is the cornerstone of the close bond between members of the community and the country in which they live , as income tax is imposed on the profits and revenues achieved by people and often the constitution of most contemporary countries stipulate that the legislator is obligated to determine the sources of revenues and profits subjected to tax. Because the tax has a serious impact on people’s money because it is exposed to that money through direct deduction . Therefore, we note that the applicable income Tax Law stipulated that in order income to be subject to tax , it must be derived from one or more of the income sources st

Solid dispersion is an attractive tool of pharmaceutical technology used to improve the physical properties of drugs. Among these properties is to enhance the solubility of the drugs.
Rebamipide is a poorly soluble drug of class IV of biopharmaceutical classification system (BCS).
Rebamipide is used as potent antiulcer, mucoprotective drug, by stimulating the generation of prostoglandine enhanced mucosal protection.
Rebamipide was formulated as a solid dispersion using different polymers such as pluronic F-127, PEG6000, PVP K30, and TPGS by using different preparation methods solvent evaporation, fusion, and kneading methods.
It was seen that rebamipide was successfully dispersed in a homogenous solid dispersion matrix by sol

Shuaiba Formation is an important formation in Iraq, because of their deposition in the important period during the geological history of Arabian plate. The study is focused on a number of selected wells from several fields in southern Iraq, despite the many of oil studies to Shuaiba Formation but it lacks to paleontological studies. Four selected wells are chosen for the current study, Zb-290, Ru-358, R-624, WQ1-353, the selected wells are located within different fields, these are Zubair, Rumaila and West Qurna Oil Fields. In this study fourteen species followed to genus Hedbergella were discovered for first time as well as three genera followed to genus Heterohelix in the Shuaiba Formation at the different oil fields, Hedbergella tuni

In this paper a prey-predator-scavenger food web model is proposed and studied. It is assumed that the model considered the effect of harvesting and all the species are infected by some toxicants released by some other species. The stability analysis of all possible equilibrium points is discussed. The persistence conditions of the system are established. The occurrence of local bifurcation around the equilibrium points is investigated. Numerical simulation is used and the obtained solution curves are drawn to illustrate the results of the model. Finally, the nonexistence of periodic dynamics is discussed analytically as well as numerically.

The research aims to identify the bedroom furniture designs for children who are in ages range between (4-6) years and the rate of employing them in developing their aesthetic sense. To achieve this objective, the researchers developed the two research tools represented by a analysis-description form of bedroom furniture designs included a number of domains that were represented in the shapes, colors, and sizes of the furniture, as well as the availability of the safety factor, ease of use, cleaning and movement. As for the aesthetic sense scale included (30) paragraphs and alternatives (always, sometimes, never), they were distributed among a representative sample of (170) mothers of children were chosen randomly from (17) kindergartens

    Lipase was extracted by Sodium acetate buffer (pH=6; 0.05M) Containing 0.1M NaCl. Enzyme content of crude extract was concentrated by gradual addition of ammonium sulfate at 30-60% saturation. The dialyzed extract was purified on ion-exchange chromatography through DEAE–Cellulose and gel-filtration chromatography through sephacryl S-200 column. The specific activity, enzyme yield and fold purification were 54.06 unit/mg, 42.6% and 10.88 respectively. The molecular weight of the Lipase was 43.651 KDa as determined by gel-filtration chromatography through sephacryl S-200 column. Partial purified lipase used for the improvement of the flavor of butter fat after 12 hours for storage.

A group of acceptance sampling to testing the products was designed when the life time of an item follows a log-logistics distribution. The minimum number of groups (k) required for a given group size and acceptance number is determined when various values of Consumer’s Risk and test termination time are specified. All the results about these sampling plan and probability of acceptance were explained with tables.

     Inflammatory bowel disease (IBD) is a chronic inflammatory disorder,  the etiology and pathogenesis of which have been suggested to be influenced by cytokines. Two main clinical types of IBD are recognized, namely ulcerative colitis (UC) and Crohn's disease (CD). The present study examined serum levels of two cytokines (IL-17A and IL-23) in 60 IBD patients (30 UC and 30 CD) and 30 healthy controls. The levels were correlated with age, gender, cigarette-smoking status, disease duration, family history, disease extension, symptoms, extra-intestinal manifestations, and medication. The results depicted that IL-17A level was significantly higher in UC and CD patients compared to control (45.2 ± 23.3 and 47.5 ±