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

تلعب الاعتمادات المستندية دوراً كبيراً وخطيراً في التجارة الدولية باعتبارها إحدى أوسع أدوات الدفع انتشاراً في العالم سواءاً كان ذلك بالنسبة للمستورد أم للمصدر وتغطيتها للمخاطر المحتملة لكلا الطرفين، فهي تؤمن للمصدر استلام قيمة البضاعة بالكامل عند تنفيذها لشروط العقد، ويسمح للمستورد بعدم الدفع إلا بعد إتمام شحن البضاعة وتقديم المستندات المطلوبة واستلامها.

وتقوم المصارف التجارية المحل

The polymeric hydrogels composed of poly vinyl alcohol (m.wt 72000) and glutaraldehyde(5%,8% and 10%) , have been thermally prepared for the purpose of studying their swelling and drug release behavior . The swelling ratio was measured for all the hydrogel samples at 37°C, in three different media pH (1.2, 4.7 and 6.8) as a function of time. The results show that the maximum swelling ratios were arranged as follows :pH =6.8 > pH =4.7 > pH =1.2 hydrogels cross linked PVA showed a typical pH responsive behavior such as high pH has maximum swelling while low pH shows minimum swelling.

      The production of fission products during reactor operation has a very important effect on  reactor reactivity .Results of neutron cross section evaluations are presented for the main product nuclides considered as being the most important  for reactor calculation and burn-up consideration . Data from the main international libraries considered as containing the most up-to-date nuclear data   and the latest experimental measurements are considered in the evaluation processes, we describe the evaluated cross sections of the fission product nuclides by making inter comparison of the data and point out the discrepancies among libraries.

             The polymeric hydrogels composed of poly vinyl alcohol (m.wt 72000) and glutaraldehyde(5%,8% and 10%) , have been thermally prepared for the purpose of studying their swelling and drug  release behavior .      The swelling ratio was measured for all the hydrogel samples at 37°C, in three different media pH (1.2, 4.7 and 6.8) as a function of time. The results show  that the maximum swelling ratios were arranged as follows :pH =6.8 >  pH =4.7 > pH =1.2 hydrogels cross linked PVA showed a typical pH  responsive behavior such as high pH has maximum swelling while low  pH  shows minimum swelling.

In addition to its basic communicative function, language can be used to imply information that is not actually stated, i.e. addressers do not always state exactly (or directly) what they mean. Such instances fall within the domain of pragmatics in that they have to do with how addressers use language to communicate in a particular situation by implication rather than by direct statement. The researcher attempts to demonstrate that the beauty and the multiple layers of meaning in poetry can be better explored if the addressee looks at the lines from a pragmatic perspective in search for implied meaning. There are many devices that can convey implied meaning in poetry, among which are 'rhetorical', 'figurative' or 'literary' devices. But

Objective: To identify causes of maternal death in Mizan Aman and Gebretsadik shawo general hospitals
Methodology: A case control study on 595 charts, 119 cases and 476 controls was conducted in Mizan
Aman & Gebretsadik shawo general hospitals. Data was analyzed by STATA 13.1. Propensity score
matching analysis was used to see causes of maternal death.
Results: Hemorrhage were the main direct causes of maternal death which accounts 47.9% (β =0.58
(95% CI (0.28,0.87)) in hospital but when projected to population based the sample (β =0.26 (95% CI
(0.22,0.31)). Followed by infection 36 (25.21%) (β = 0.50 (95% CI (0.08, 0.92)). when projected to
population based the sample PIH 7.6%) is significant cause (β = 0.16

     A partial temporary immunity SIR epidemic model involv nonlinear treatment rate is proposed and studied. The basic reproduction number  is determined. The local and global stability of all equilibria of the model are analyzed. The conditions for occurrence of local bifurcation in the proposed epidemic model are established. Finally, numerical simulation is used to confirm our obtained analytical results and specify the control set of parameters that affect the dynamics of the model.

Topic management is the awareness of how speakers deal with initiating, developing, changing, and ending a topic and how they fix the relationship when a misunderstanding occurs. It is such an important unit of conversation as it includes the transition from one strategy to the other to be accomplished in a systematic and orderly manner. These strategies are impaired in dementia patients thus lead to communication breakdown. This study aims at detecting the dementia patients' topic management strategies in selected speeches and answering the questions of which of these strategies are fully or partially detected in these speeches. The researchers use a qualitative method to examine the speeches of those patients and they adopt an eclectic