The tax system, like any other system, as a set of elements and parts that complement each other and are interrelated and interact to achieve specific goals, and is a natural  reflection of the economic, social and political conditions prevailing in society, and therefore the objectives of tax policy formulated in line with the objectives of economic policy in general, which means that any change in economic policy clearly affects fiscal policy measures and fiscal policy in particular.

The problem of searching for the impact of foreign direct investment in the Iraqi tax system was focused on the study  the of foreign direct investment and therole played in developing and improving the economic reality and its implicatio

This study aims to demonstrate the morphotectonic evidence (drainage pattern, formations of sedimentary rocks, structural ridge deformations and spectral reflectance differences…etc.) for tectonic uplift with the syncline zone between two major anticlines, Kirkuk anticline in the northeast and Qara Chauq anticline in the southwest. The study area is located in the low folded zone at the geographical coordinates of 35º 45´ to 35º 55´ North and 43º 30´ to 44º 00´ East. In this study, the tectonic uplift was named as Dushwan uplift, because the uplift of the rocks was adjacent to Dushwan village.

     The regional stress, originating from the collision of the Arabian plate with the E

ABSTRACT Background: Generally, the facial esthetics depends on the esthetic appearance of the maxillary anterior teeth. The purposes of this study were to analyse the macro-aesthetic appearance of the face and the micro-aesthetic appearance of the maxillary anterior teeth to establish the normative values for class I normal occlusion and to detect possible gender differences. Materials and methods: The sample consisted of 120 Iraqi adults (60 males and 60 females) aged (18-23) years. Each individual was clinically examined, then with cephalostat based head position, extraoral and intraoral photographs were taken for each subject. The facial and dental measurements were measured using AutoCad program 2014. Descriptive statistics was obtaine

     The external signals are used as elicitors that can modify the levels of secondary metabolites production and trigger the biotechnological enforcements to improve plant production. In this study, sodium chloride NaCl was used as a stimulating factor for the production of beta-carboline alkaloids, harmine and harmaline, in Peganum harmala. The in vitro induced callus of P. harmalain was used as a source for alkaloid production in the stimulating experiments with sodium chloride. The results illustrated that 2 mg.l^-1 of NaCl increased the fresh and dry weight of callus with an average of 944.30 and 72.0 mg, respectively. In a comparative analysis through Gas Chromatography (GC)

New Azo ligands HL1 [2-Hydroxy-3-((5-mercapto-1,3,4-thiadiazol-2-yl)diazenyl)-1-naphth aldehyde] and HL2 [3-((1,5-Dimethyl-3-oxo-2-phenyl-2,3-dihydro-1H-pyrazol-4-yl)diazenyl)-2-hydroxy-1-naphthaldehyde] have been synthesized from reaction (2-hydroxy-1-naphthaldehyde) and (5-amino-1,3,4-thiadiazole-2-thiol) for HL1 and (4-amino-1,5-dimethyl-2-phenyl-1H-pyrazol-3(2H)-one) for HL2. Then, its metal ions complexes are synthesized with the general formula; [CrHL1Cl3(H2O)], [VOHL1(SO4)] [ML1Cl(H2O)] where M = Mn(II), Co(II), Ni(II) and Cu(II), and general formula; [Cr(L2)2 ]Cl and [M(L2)2] where M = VO(II), Mn(II), Co(II), Ni(II) and Cu(II) are reported. The ligands and their metal complexes are characterized by phisco- chemical spectroscopic

Upper Cretaceous Oceanic Red Beds (CORBs) are pelagic sediment
deposits that deposited in the Upper Cretaceous basin, with widespread in
part of the world as well as in Iraq. This research investigates the deposition
of cyclic marl and marly limestone CORBs of six selected sections at the
active southern margin of the Tethys during the Late Campanian -
Maastrichtian with petrography, microfacies, and depositional environment.
As this study was not a consideration in the past, so decided to visit and
identify all exposure areas of the Upper Cretaceous period rocks are visited.
This study involved two fields touring reconnaissance extended from
Darbandikhan city in the east south to Shiranish Village in the west

    The study area comprises Injana Formation (Late Miocene), exposed on the hills nearby of Tharthar Lake and about 120 km north of Baghdad city. This study depends on sedimentologic and facies analysis to recognize paleoenvironment and recognize the kinds of vertebrate bone fossils during Late Miocene. Sedimentologic and facies analysis showed many sedimentary facies: facies (Se) of scoured erosional surface, facies of (Sp) cross- bedded sandstones, facies (Fs) of fine sandstone facies, facies of (Fc) claystone, and facies of (C) calcareous clay. Facies analysis referred to the sub environments which are: point bar, over bank and floodplain in addition to fining upward cycles of deposition, which refers to meandering flu

Abstract Background: One of the most important methods to replace lost teeth is dental implants. In order to increase the strength of connection of the implant with the jaw bone to provide early loading after placement, implant is coated by different coating materials that achieved that purpose. The aim of this study was to evaluate the influence of coating CP Ti implant with calcium carbonate on the strength of bone-implant interface after two and six weeks of implantation in rabbit femur bone by torque removal test, histological and histomorphometric analysis. Materials and methods: Coating the surface of commercially pure titanium screws with extra pure synthetic calcium carbonate via electrophoretic deposition method (EPD) was done. The

The research objective was to study the amount of lost fluids, some blood components and mineral salts in volleyball players under hot weather conditions. The sample of the present study was composed of 12 volleyball players of Al-Sinaa Club (Baghdad, Iraq) in the 2022/2023 season. The variables analyzed in this study were: Heart rate before and after exercise, internal and external body temperature before and after exertion, potassium ion, sodium ion, calcium ion, and the amount of fluid lost (the player's weight) before and after the exercise. The tests were conducted at a temperature between 42-47 degrees Celsius. The maximum anaerobic exercise was performed with volleyball. The results showed that to play volleybal