The research aims to identify the tax policy strategy adopted in Iraq after the change of the tax system in 2003 and beyond, and then make a comparison of the two strategies on corporate data whether they are charged with progressive tax rates and after the change of the system as the tax rates became fixed, and then indicate the changes In the tax proceeds, and knowing the imensions of the approved tax policy, is it a tax reform strategy or a strategy to attract investments.The research started from the problem of exposure of the Iraqi tax system to several changes, as this led to a reflection on the technical organization of taxes, in terms of the tax rate.The descriptive analytical approach was chosen to study the actual reality of th

Abstract :

The purpose of the subject of Total quality management is an important management style in organizations including hospitals through the achievement of this method of success in the administration to include        this approach describes the provision of health services and make adjustment and suggestions that  help to improve the quality of health care on an ongoing basis . Hence the idea of the study to shed light on the reality of the application of principles of  Total quality management and to highlight the quality of health services provided in al-kindi hospital / Baghdad health department rusafa and the staff at the hospital were included to find out the appl

The present study was conducted to investigate effect of prey type on the relationship between age of females of Macrocyclops albidus and reproductive performance, which included each of mean number of nauplii, age at first brood, and age at first clutch. Results revealed that the correlation coefficient between the age at first brood and clutch and age of females fed on Artemia was significant P <0.05, being 0.65 and 0.81 respectively, while the correlations were not significant P>0.05 in females fed on mosquito larvae (Culex quinquefasciatus) and Paramecium nauplii. It was also found that the correlation coefficients between mean number of the nauplii and longevity in M. albidus were significant P<0.05 whereas, the correlations were not s

Total protein and total fucose were determined in sera of thyroid

disorder patients.

Sera of (40) diagnosed by consultant hyperthyroidism, and 40 hypothyroidism  were analyzed  for  the above  parameter  for  control, sera of (40) normal individuals were used.

They   were   healthy   with    no  appearing   disorder   results   analysis revealed  no significant  differences  (P<0.05)  in  the (mean  Â±SD)  of total   protein   values  in   sera  of   hyper  and   hypothyroidism   were compared

The present study involves experimental analysis of the modified Closed Wet Cooling Tower (CWCT) based on first and second law of thermodynamics, to gain a deeper knowledge in this important field of engineering in Iraq. For this purpose, a prototype of CWCT optimized by added packing under a heat exchanger was designed, manufactured and tested for cooling capacity of 9 kW. Experiments are conducted to explore the effects of various operational and conformational parameters on the towers thermal performance. In the test section, spray water temperature and both dry bulb temperature and relative humidity of air measured at intermediate points of the heat exchanger and packing. Exergy of water and air were calculated by applying the exergy

The objective of the research , is to shed light on the most important treatment of the problem of missing values of time series data and its influence in simple linear regression. This research deals with the effect of the missing values in independent variable only. This was carried out by proposing missing value from time series data which is complete originally and testing the influence of the missing value on simple regression analysis of data of an experiment related with the effect of the quantity of consumed ration on broilers weight for 15 weeks. The results showed that the missing value had not a significant effect as the estimated model after missing value was consistent and significant statistically. The results also

Recently, women's rape has been a pervasive problem in the Iraqi society. Thus, it has become necessary to consider the role of language and its influence on the common beliefs and opinions about rape in the Iraqi society. Thus, taking into consideration the critical role of language and its impact on the perception of human reality and the social development based on people's beliefs and principles of life has become highly indispensable. Therefore. The aim of this article is to address this problem critically from legislation and social norms in NGOs' reports (2015; 2019) with reference to some provisions from the Iraqi Panel Code (1969; 2010). Therefore, the researchers examine the discursive strategies and ideological viewpoints in t

Abstract

  Bivariate time series modeling and forecasting have become a promising field of applied studies in recent times. For this purpose, the Linear Autoregressive Moving Average with exogenous variable ARMAX model is the most widely used technique over the past few years in modeling and forecasting this type of data. The most important assumptions of this model are linearity and homogenous for random error variance of the appropriate model. In practice, these two assumptions are often violated, so the Generalized Autoregressive Conditional Heteroscedasticity (ARCH) and (GARCH) with exogenous varia

It is well- known that the distinguished scholastic journal is a crucial cornerstone, which contributes to the scientific integrity of a particular academic institution. The establishment of the Al-Kindy College of Medicine (AKCM), University of Baghdad, in 1998 urged the need to issue Al-Kindy College Medical Journal (KCMJ).