Tax state institution regards as one of the largest state institutions implementing the tax rules issuing be legislative body and achieving the goals of tax (financial, economic, social and political). So, the tax management should pay attention to the procedures enabling it to achieve those rules starting from the procedures of tax restrict and ending by tax allocation where the process of assessment the taxation must relaxing on modern methods. The problem of the study raising from that in spite of there is a low  obliging the taxable person (registered or not) to submit a declaration about his income and the achieved profit to be the base of taxation˒ where the other ways  are secondary ways helping in rejection of t

Objectives: To study the prevalence of iron deficiency anemia in pregnant women and to find out the degree of
iron deficiency anemia and to find out any association this has been found between the socio- demographic
characteristics and the degree of iron deficiency anemia.
Methodology: A cross sectional study has been conducted in Ibn-Albaldy hospital in Baghdad among 258
pregnant women attending outpatient clinics during the period from the 1st of March 2011 to fifteenth of
October 2011. Data collection was by using a previously designed questionnaire including socio-demographic
characteristics, obstetrical history. A blood sample has been obtained to estimate the hemoglobin, mean
corpuscular volume, serum iron and

The aim of the current research is to know the degree to which middle school teachers and female teachers in the southern border schools use electronic educational alternatives in the field of education from their point of view and its relationship to some variables, and to achieve this goal, a random sample of (200) teachers was selected in southern border schools, and a questionnaire was prepared to collect The data, as well as the descriptive approach was used to achieve this goal. T-test and analysis of variance were used for the statistical treatment. The results concluded that the educational courses provided to male and female teachers are not sufficient. It has also been concluded that the use of electronic educational alternativ

Background and Aim: Canine parvovirus 2 (CPV-2) is a highly contagious virus that infects wild and domestic canines. Despite the use of a routine vaccination protocol, it is endemic in Iraq. The genetic drift of CPV-2 is a major issue worldwide because it abrogates virus control. In Iraq, there is a knowledge gap regarding the genetic sequences of asymptomatic and symptomatic CPV-2 cases. Therefore, this study aimed to perform a genetic analysis of viral capsid protein 1 (VP1) and viral capsid protein 2 (VP2), two major capsid-encoding genes, to demonstrate the possible role of certain mutations in triggering infection. Materials and Methods: Symptomatic and asymptomatic cases (n = 100/each) were tested by a polymerase chain reacti

The Study addressed the effectiveness of dialogic communication in online public relations with an audience of higher education institutions in the United Arab Emirates. The study aimed to know about the interest extent of higher education institutions through their websites with the elements of dialogic communication in online public relations to communicate with their audience. The researcher used survey methodology and content Analysis tool as an essential tool for collecting information. Some of the important results of the study are: The websites of higher education institutions in terms of indicators of ease of use; the main links on the websites are clearly available on the opening page, there is a map on the websites, reduce depe

  The paper deals with the marked vocabulary of Russian and Arabic language, and the extrapolated to the phraseological layer of the mentioned language systems. Specificity of the functioning of this process is presented against the backdrop of the peculiarities of the existence of Russian and Arabic languages. Attention is focused on the fact that linguistic markers should be considered as a kind of keys that represent the specificity of the experience of being experienced by an individual in ontological reality. It is asserted that marking can be revealed practically at all levels of the language polysystem, but it is especially productive on its lexical layer, in particular, on the basis of lexicology and ph

The aim of this work is to study the effect of diesel fuel percentage on the combustion processes in compression ignition engine using dual – fuel (diesel and LPG).

 The brake thermal efficiency increased with the increase of diesel fuel rate at low loads, and decreased when load increased. To get sufficient operation in engine fueled with dual fuel, it required sufficient flow rate of diesel fuel, if the engine fueled with insufficient diesel fuel erratic operation with miss fire cycles presented.

Dual-fuel operation at part load showed higher specific fuel consumption than straight diesl operation. At full loads, brake specific fuel consumption of duel fuel engine approaches that for diesel fuel values.