Tax is an important financial resource that the state depends on in all its economic, political, and social fields. Nevertheless, the role of the tax is highlighted in raising tax revenues and influencing economic variables, such as savings, consumption, investment, and employment. The tax was taken as an important tool to stimulate investment in industrial projects because of this activity's important role in raising the efficiency of economic development and reviving the national economy, as many industrial investment laws were enacted and the most important thing included was exempting industrial projects from all taxes and fees (5-10) years, and an exemption Profits from income tax for a period of 5 years starting from the year in which the first profit is achieved and according to a certain percentage and the nature of the project on the one hand, and to support the industrial sector on the other hand, although the tax exemptions represent a loss of state revenue. However, in order to grant it an exemption, the state is supposed to encourage individuals to direct their capital in industrial projects that enjoy tax permits
In this study the Individuals of Ostracoda crustacean Cyclocypria were used as bioclaner of two species of bacteria namely Escherichia coli & Staphylococcus aurous, these bacteria have been introduced to an artificial aquatic environment with known number from pure cultures. The aim was to check the predation efficiency and ecological role of Cyclocypria as biological cleaners. The results showed that the predation rate was between 6 106 × and 7× 10 6 colony/ ml/ 3 days/ 10 crustacean in the first three days. This rate increased remarkably in the 9th, 12th & 15th day from the beginning of the experiment and it was 10 × 10 6 and 15 × 10 6 respectively. &nb
... Show MoreBig data usually running in large-scale and centralized key management systems. However, the centralized key management systems are increasing the problems such as single point of failure, exchanging a secret key over insecure channels, third-party query, and key escrow problem. To avoid these problems, we propose an improved certificate-based encryption scheme that ensures data confidentiality by combining symmetric and asymmetric cryptography schemes. The combination can be implemented by using the Advanced Encryption Standard (AES) and Elliptic Curve Diffie-Hellman (ECDH). The proposed scheme is an enhanced version of the Certificate-Based Encryption (CBE) scheme and preserves all its advantages. However
... Show More
(2)
A Destructive Parenthood : The Problematic Motherhood in Selected Poems by Salvia Plath
Background: Worldwide gastric cancer is the fifth most common cancer with poor prognosis. In early stages, it is hard to distinguish gastric cancer from benign gastric diseases, resulting in delayed diagnosis. There is a need to develop a biomarker for differentiating between gastric cancer and benign gastric diseases. Serum cholinesterase is synthesized in liver and released into plasma, and it has an important role in oncogenesis.
Objectives: To determine the correlation between serum cholinesterase activity and gastric cancer, in comparison to benign gastric diseases.
Subjects and Methods: A case control study carried out at Medical City Direct
... Show More
A share purchase offer is a legal process whereby a natural or legal person offers to the shareholders of a particular company the desire to buy the shares they own. Shareholders have the choice between accepting or rejecting the offer within a specified period of time. This purchase is a fixed price that is often higher than the price price; for the purpose of encouraging the shareholders of the target company to sell their shares to the bidder. Although stock purchase offers are one of the methods or methods of corporate control, they differ from other forms of control, such as mergers and purchase of shares from the stock market. The process of stock purchase offers is governed by a set of principles that must be adhered to, Informati
... Show More
Background: Biologic mechanisms of the form-function interaction are one of important component of orthodontic diagnosis. The purpose of this study is to search for the statistical associations between natural postural and craniofacial morphologic variables of the head. Materials and methods: The sample comprised natural head posture (NHP) cephalograms of 90 subjects, aged 18 to 25 years. Interpretation of the facial structure was made by using both intracranial and the extra-cranial reference lines in AutoCAD computer program. Results The measures of anteroposterior maxillary position, SNA showed a low negative correlations with the anterior cranial base angulation to true vertical (SN.Ver) and with the cranio-cervical position of the head
... Show MoreThe aim of the study is to investigate the extent to which the teachers of Islamic education and their teachers taught the technological innovations in the universities and to test the significance of the differences between the averages of the degree of practice according to the variables: gender, experience, scientific qualification, and educational stage. To achieve these objectives, a questionnaire consisting of (20) (20) teacher and school, teachers of Islamic education in Iraqi universities.
The results indicated that the degree of the practice of Islamic education teachers and their teachers of technological innovations was moderate, and there were statistically significant differences in the variable of
... Show More
(5)
(3)
Background: There is considerable evidence which associate cardiovascular morbidity and mortality with obesity, however, a direct effect of uncomplicated obesity on cardiac function is not well established.
Objective: To evaluate the relationship between body mass index (BMI) and left ventricular structure and function.
Methods: This cross-sectional study was carried out on (146) apparently healthy adults from both sexes (85 male and 61 female) aged 20-59 years(36.49±9.92 ). Subjects were grouped according to BMI into1.normal weight group included 47 subjects (BMI=18.5-24.9Kg/m2);2. Overweight group included 43 subjects (BMI=25-29.5 Kg/m2) and 3. obese group included (56) subjects(BMI≥30). Echo
Background: The adverse effects of drugs can damage various organs, especially the liver, leading to a hepatic injury known as hepatotoxicity. Drug-induced liver injury (DILI) is challenging nowadays because of the large number of different drugs used, one of the offending medications that cause DILI is carbamazepine (CBZ), since the liver has an array of functions including detoxification, it will deal with several damages caused by exposure to the drugs. Objective: investigate the effect of (CBZ) 20mg/kg/day on female mice liver after 14 and 30 days of treatment on morphological and histopathological levels. Materials and Methods: 20mg/kg/day of CBZ was administered orally for (14) days to (10) female mice, another (10) mice were taking t
... Show More