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

The purpose of research is highlighting the role of tax expenses in promoting direct foreign investment in Iraq, The main objective of the increase in the field of tax expenses is to manage the competition in the production of goods and services locally, in addition to the various qualities of the economical. As the search contributes to the idea of the role of the policy of the tax expenses in the promotion of foreign companies operating in Iraq. The analytical and transparent transparency used by adoption of cases of the relevant body of the tax body. For each image or form of tax expenses have been reliably related to the promotion of direct foreign investment, the taxpayers highlighted the annual controls, tax cuts as the sample was

Preserving the independence and sovereignty of the countries of the South Caucasus region, establishing political and economic stability in the region, and supporting regional cooperation are the main elements of Turkish foreign policy towards the region. The South Caucasus region, which has historical and cultural ties between it and Turkey, is a bridge that links Turkey to Central Asia.                     

     Turkey later developed advanced relations with Azerbaijan and Georgia. However, the same momentum was not achieved in terms of relations with Armenia because of the conflict over Nagorny Karabakh

This study has taken into consideration two vital variables (leadership, leadership styles and intellectual capital). The research aim through the relations between the leadership styles and intellectual capital, to building conceptual frame for the variables of study and exploring the nature of correlation relations between these variables and their effects in enhancing intellectual capital.

      The research was conducted at the Ministry of foreign in Iraq, and included a sample of leaders and subordinates amounted to (186), has been using the questionnaire as a key tool to collect data on the sample.

      For the dealing with

      The objective of this research is employ the special cases of  function  trapezoid in the composition of fuzzy sets to make decision within the framework of the theory of games traditional to determine the best strategy for the mobile phone networks in the province of  Baghdad and Basra, has been the adoption of different periods of the  functions belonging to see the change happening in the matrix matches and the impact  that the strategies  and decision-making  available to each player and the impact on  societ

Background: foreign bodies Inhalation still a common problem in Iraq, occurring in both lay and professional segments of our society. Their successful removal is based on a collected experience of our thoracic surgical teams.
Patients&Methods: A prospective study of two hundred forty eight patients referred to the department of thoracic surgery of the surgical subspecialties hospital of the medical city teaching complex during the year (2007) due to witnessed or suspicion of foreign body inhalation. Patients were grouped into group 1 with definite history of foreign body inhalation and group 2 with no such history.
Results: In group 1, out of 203(81.85%) patients, about 169(83.25%) patients were pr

Background: The removal of an impacted foreign body in the esophagus is still a common practice in the Thoracic Department of the Medical City Hospital .The objective of this study is to cast a light on this rather a common phenomenon in our country , its risks and its management.
Patients and Methods: This is a retrospective study of 120 patients with foreign bodies in the esophagus managed successfully in our department during five years period 1998 – 2002 inclusive .The study included 65 males and 55 females . Their ages range between I year and 75 years. The most common age group was less than 10 years , which constitutes about 30% of our patients .Varieties of foreign bodies were encountered ,their

This study evaluates 22 patients with retained foreign bodies in the maxillofacial region that were all caused by penetrating missile injuries. Surgical intervention for the retrieval of the foreign bodies was carried out in 20 patients through the existing wounds and through separate incisions; all patients were followed up for a minimum of 2 months during which all the complications were registered and managed. Preoperative imaging is a prerequisite for the accurate localization of the foreign body and the subsequent successful removal of it. All patients developed complications that were categorized in this study into those that result from the injury itself and those that occur because of the retrieval procedure, the latter category bei