The research aims to verifying the tax exemptions granted in accordance with the Iraqi tax legislations, showing their suitability for basic tax rules, and identifying their role to reduce the tax evasion phenomenon and the negative effects resulting therefrom, which arerepresented by a decrease in the proceeds of tax revenue and therefore leadings to a reduction of public revenues of the state. Also, the research tries to identify the ways to reduce cases of tax evasion due to their reflection positively on the public budgetof the state. The data of the research was collected through two models of questionnaires distributed to a sample of taxpayers from some professions and a sample of the tax administration staff. The research has reac

Zora Neale Hurston's (1891-1960) is an outstanding African American
novelist, playwright, autobiographer and essayists. Her work is considered as an
important part of the African American and Harlem Literature.**** It represents a
milestone and a keystone in the African-American literary canon because it breaks
from the style of the previous works and makes a beginning of a new style. Hurston
shifts from the black works that stick to racial themes and sheds the light on new
aspects and themes in blacks' life especially on feminist themes. Her exceptional fame
culminates in her novel Their Eyes Were Watching God (1937). 1
Their Eyes Were Watching God examines with a great deal of artistry
the struggle of a black

The paper aims to build a model that supports organizational sustainability by analyzing the correlations and revealing the impact between the two main variables (entrepreneurial leadership) with its dimensions of proactive outlook, risk, and creativity (Van Zyl & Mathur-Helm, 2007), and (organizational sustainability) with its economic, environmental, and societal dimensions (Hansmann et al., 2012). As well as identifying the level of awareness and informing managers in the General Company for the Automotive and Equipment Industry, of the theoretical implications and performance, and its vital importance to society and the surrounding ecological environment, and drawing attention to that and improving performance, and indicatin

The purpose of this study was to determine the impact of added soy protein humidifier concentration of different ratios of bovine Alberkr mix that was to bring the old chicken shop pure beef in five ratios

  Summary This research, entitled  (Distinguishing Voice Features of Qalqales Voices and their Expressive Values ​​in the Holy Quran), aims to shed light on five of the voices that are characterized by strength and intensity, whose pronunciation requires loud vocal tone, great effort and semantic dimensions.The research consists of two topics .in the first topic. We talked about the voices of Alqalqal , their definition, their degrees, their ranks, and the opinions of scholars about them.

In the second topic, titled Expressive Values ​​for Weak Voices in the Holy Qur’an, we talked about the relationship between sound and meaning, and we clarified in it the expressive values ​​of Qalqa

Morphological and histoarchitecture aspects on the cerebrum of (barn owl) were made
to find outthe cerebrum size, design and the description of cerebral region components at the
light microscopic level by using Haematoxylin – Eosin and periodic acid schift (PAS)
stain methods. The result of the morphological aspects revealed that the cerebrum was large
and an obtuse triangle in shape, its surface had a slight furrow. Sagittal sections revealed
the location, arrangement and size of pallial and subpallial cerebral divisions. The result of
the microscopic examinations indicated that the large and massive hyperpallium (wulst) was
thick,hypertrophied wired, and multilaminate structure reflect their wider ste

        Genotypic detection of some Antibiotics Resistant genes by using polymerase chain reaction (PCR). (20) Isolates of Acinetobacter baumannii that showed resistance to (Ceftaxim, Cefotaxim, Cefepim and Imipenim) were selected. The results showed that 20 isolates of A. baumannii possess the bla-OXA23 like gene, and that all isolates possess this gene with a percentage (100%). With molecular weight 605 bp. The current study showed that A. baumannii isolates carry 100% bla-OXA51like gene when studied with (20) isolates that are resistant to antibiotics (Imipenim Ceftazidime, Cifepime, Cifexime) that belong to this group of β-lactame with molecular weight 382 bp.   Gene exp

The purpose of this study is to investigate the capability of bacterial DNA
compared to bacterial lysate in stimulating arthritis using rat model. One hundred
mid-stream urine specimens were collected during November 2012 to January 2013,
from patients suffering from urinary tract infections attending hospitals in Baghdad,
Iraq. Susceptibility of Staphylococcus aureus isolates to antibiotics was examined.
Twenty five isolates were identified as S. aureus and they developed multi drug
resistance. S. aureus S1 lyaste and its DNA were intra-articulary injected in rats. The
levels of IL-6, anti-ds DNA Ab and leukocytes count were measured. In general, IL-
6, anti-ds DNA Ab and leukocytes count were significantly highe

Groundwater is an important source of fresh water especially in countries having a decrease in or no surface water; therefore itis essential to assess the quality of groundwater and find the possibility of its use in different purposes (domestic; agricultural; animal; and other purposes). In this paper samples from 66 wells lying in different places in Baghdad city were used to determine 13 water parameters, to find the quality of groundwater and evaluate the possibility of using it for human, animal and irrigation by calculating WQI, SAR, RSC and Na% and TDS indicators. WQI results showed that the groundwater in all wells are not qualified for human use, while SAR and RSC indicated that most samples are suitable for irrigation use, and

In this research an experimental study has done for testing the thermal performance of selective surfaces used in solar collectors for substrate of iron, galvanized iron and aluminum which are commercially available. The coating process for the samples has done in two ways, the electroplating and the chemical spray pyrolysis. The results of the thermal performance test of these samples are comparing with the thermal performance of a sample without paint and other paint with black paint without shines commercially available. For the electroplated samples, the performance study has done for different immersion time in plating bath, the
distance between electrical poles, the current density, and area ratio of the sample plated area to