The tax exemption, whether wholly or partially, and for an unlimited duration of the investment or for a limited period of few years, is one of the encouraging things to the flow of foreign capital. And if necessary, impose tax on the profits of the invested capital, the promotion requires that not be discriminatory taxes or payments in the amount of money with the need to avoid double taxation. The tax exemption is granted by the government and the feature according to the law of a natural person or legal entity seeking from the government purports to achieve a set of political goals, economic and  social development. The reduction of taxes or grants partial exemption is one of the factors that encourage attract of direct foreign i

Background: Pregnancy is considered a major risk factor for development and progression of periodontal disease. There are hormonal changes in both estrogen and progesterone hormones in addition to bacterial effect and poor oral hygiene that will enhance development of periodontal disease in pregnant women. Materials and methods: Seventy subjects were enrolled in the study, the subjects with an age range (20-35) years old without any history of systemic disease. The subjects were divided into 20 non-pregnant women they represent the control group (G I), 30 pregnant women with gingivitis (GII) and 20 pregnant women with periodontitis (GIII).All periodontal parameters (plaque index, gingival index, bleeding on probing, probing pocket depth an

Background: The marginal fit is the most characteristic that closely related to the longevity or success of a restoration, which is absolutely affected by the fabrication technique. The objective of present in vitro study was to evaluate the effect of four different CAD/CAM systems on the marginal fit of lithiµm disilicate all ceramic crowns. Materials and Methods: Adentoform tooth of a right mandibular first molar was prepared to receive all ceramic crown restoration with deep chamfer finishing line (1mm) and axial reduction convergence angle of 6 degree, dentoform model duplicated to have Nickel-Chromiµm master die. Thirty two stone dies produce from master die and distributed randomly in to four groups (8 dies for each group) accor

The research aims to Applied Study in the nature of the impact of information asymmetry for brokerage firms in the common stock trading, The research included the theoretical concepts associated with each of the brokerage firms ,information asymmetry and common stock trading, It used the financial methods on the practical side of the information asymmetry for brokerage firms based in the sector as well as trading volume and spread for common stock , The community of the research included the Iraq Stock Exchange,the sample of research the companies listed which have been trading on its stock for the period August 2015 until December 2015 as well as brokerage firms

amounting to 47 brokerage firm. The resea

Background: Breast cancer is the commonest type of malignancy worldwide and in Iraq. It is a serious disease that affects the general health and cause systemic changes that affect the physical and chemical properties of saliva leading to adverse effects on oral health. This study was conducted toassess the tumor marker CA15-3 and selected elements in saliva and their relation to oral health status among breast cancer patients compared to control group. Materials and Methods: The total sample consisted of 60 women aged 35-45 years. 30 women were newly diagnosed with breast cancer before taking any treatment and surgery (study group) and 30 women without clinical signs and symptoms of breast cancer as a control group. Dental caries was record

The regular job of a reservoir engineer is to put a development plan to increase hydrocarbon production as possible and within economic and technical considerations. The development strategy for the giant reservoir is a complex and challenging task through the decision-making analysis process. Due to the limited surface water treatment facility, the reservoir management team focuses on minimizing water cut as low as possible by check the flow of formation and injected water movement through the Mishrif reservoir. In this research, a representative sector was used to make the review of water injection configuration, which is considered an efficient tool to make study in a particular area of the entire field when compared with the ful

The present work aimed to study the efficiency of nanofiltration (NF) and reverse osmosis (RO) process for treatment of heavy metals wastewater contains zinc. In this research, the salt of heavy metals were zinc chloride (ZnCl2) used as feed solution.Nanofiltration and reverse osmosis membranes are made from polyamide as spiral wound module. The parameters studied were: operating time (0 – 70 min), feed concentrations for zinc ions (10 – 300 mg/l), operating pressure (1 – 4 bar).The theoretical results showed, flux of water through membrane decline from 19 to 10.85 LMH with time. Flux decrease from 25.84 to 10.88 LMH with the increment of feed concentration. The raise of pressure, the flux increase for NF and RO membranes.The maximum