the research was exposed to a study the importance of the role of the supportive entities in providing the useful information to the tax administration and their ability to extend the level of the tax base of taxpayers, through the improvement of the tax payers determination and their tax settle for the purpose of increasing the tax revenue, and shed light on the legal evidence through which these entities become officially assigned to perform a supplementary task to the General Committee for Taxes GCT, to help it to perform its task efficiently, and to study the reasons of the weak cooperation of the supportive entities and their reluctance to provide useful information which leads to limiting the tax base.

The research data hav

Background: One of the major health concerns and possible risk factors in open heart surgery is the increasing prevalence of obesity among patients.

Methodology: Over a period of sixteen months (February 2017 to June 2018), 246 patients underwent coronary artery bypass graft surgery (CABG) in Slemani Cardiac Hospital (SCH). The patients were divided according to the WHO classification into two groups: The obese (BMI ≥ 30) and the non-obese  (BMI < 30) and were compared in regard to the rate of occurrence of early postoperative complications.

Objective: To evaluate the impact of obesity [body mass i

This research includes an analytical and critique study for the version of the University Service Law No.23 for the year 2008, containing all its aspects and failure whether in its legislation or its applications.

The trading banks in Iraq invest their funds according to regulations imposed by the Central Bank in Iraq in different financial fields like stock exchanges, acquire stocks as assets that could be sold at any time as well as make loans and contributing in corporations establishment also magnitude foreign capital through direct contacts with foreign exchange markets.

We can summarize the problem of this paper as shortage in mathematical models that used in studying and analyzing these investments and according to this problem we used (a constructed mathematical model ) consists of three major indicators: profitability of total investment assets which is divided into three sub-indicators: owners equity risk indicator, debits risk i

Background: Astrocytic tumors are the most common primary tumors of the central nervous system. Several grading systems are used to grade astrocytomas. The most widely used system is the World Health Organization (WHO) classification (1979, 1993, 2000, and 2007) that grades astrocytomas (I-IV) based on cytological atypia, mitotic activity, vascular proliferation, and necrosis: pilocytic astrocytoma (grade I), diffuse astrocytoma (grade II), anaplastic astrocytoma (grade III), and glioblastoma (grade IV).
Objectives: The aim of this study is to evaluate p53 over expression , Ki-67 expression in astrocytomas and Correlate these two markers with histologic grade of astrocytomas.
Methods: Formalin fixed, paraff

These deposits take many forms like current acc, deposits in order to growth and serve national economy Various in varicose perspectives .

The problem of this paper its concern with un applied the mathematical models that used in profitability analysis of current acc , and deposits in view of risk, profit efficiency and financial leverage for this reason the paper discussion use the cumulate mathematical model to solve these problem, that content three variables that be used to measuring profitability by consequent replacement method by stable base and by moving base for 2007 – 2009 applied the data collect from Iraq middle east bank.           &nbs

مشكلة البحث   The Problem of the Research

          يعّد التحصيل الدراسي للطلبة عموما من أهم أركان النشاط العقلي في المجال التربوي، فلا تكاد تخلو منه أيه مدرسة، أبتداءً من المدارس الابتدائية وقد تسبقها رياض الأطفال، إلى المدرسة الإعدادية والجامعية ، وقد تمتد إلى مراحل متقدمة في العمر، فكان الطالب وما يزال هو محور العملية ال

Background: emergency care is well known as the care delivered in a hospital setting to any patient with unexpected, sudden, threatening reversible condition. In countries where health care is not optimum, this type of care represents the weakest element of the health system.

Aims of the study: to figure out the main causes behind the admission in Pediatric Emergency Department (PED) of Children Welfare Teaching Hospital (CWTH) and the urgency of visits.

Patients and methods: a cross sectional study retrospective analysis that was carried out in the PED of CWTH in Medical City, Baghdad. Five hundred visits for patients below the age of 14 years between August and November

The research work is "The passive voice as a grammatical phenomenon in four selected textbooks". The research deals with the grammatical phenomenon passive in German. The research consists of two parts, the theoretical and the empirical part. The present research work is divided into 3 sections:

The first section includes the definition of passive, passive types, process passive, state passive, passive with modal verbs, and other types of passive. The second section provides illustrations of the four selected textbooks. The third chapter presents the passive voice in textbooks, namely German language teaching for foreigners by Dora Schulz and Heinz Griesbach, Delfin von Aufderstrasse H. and others, Em von Balme, M. and others and

Background: Thyroid transcription factor-1 (TTF-1) is a protein that is well known to be expressed immunohistochemically in normal and neoplastic thyroid and pulmonary tissues. However; increasing studies have showed its expression in normal tissues and tumors of other organs including endometrium. These facts are important to be considered in the use of this marker in the differential diagnosis of carcinoma of unknown origin and make it important to use it as a part of a panel of immunohistochemical stains. In this setting Cytokeratin 7 and 20(CK-7&CK-20) are important since they have different coordinate expression profile in different organs and tumors.
Obejectives: This study is designed to assess