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

SGI2 wild type isolate of Sinorhizobium meliloti was isolated from Medicago sativa (alfalfa) plant which was obtained from Al-Tarmiaa region / Baghdad. Nine auxotrophic mutants were obtained from the SGI2 wild type isolate by mutagenesis with Nitrous acid (HNO2). The SGI2 wild type and the all auxotrophic mutant isolates had two Megaplasmids; pSymA and pSymB. No genetic variations in plasmid number and size were detected when gel electrophoresis was done for plasmid profile detection. Genetic variations by using RAPD-PCR technique were obtained between wild type and auxotrophic mutant isolates. One band was detected in SGI6 gel profile with 1.5 Kb size when OPY-04 primer was used. Using OPB7 primer by using RAPD-PCR technique showed larg

The present search addressed the " leadership skills and their impact on strategic planning " Where has the objective of leadership skills and strategic planning of increasing importance at the present time , for being fairly modern topics ,which have a tremendous impact on the success of organizations..                                                                        &n

The means of communication in the accepted human contexts depend on several modes, beginning with the oldest of which in history, represented by the sign language, the sign and the symbol and ending with it, until countless of them became icons that are circulating between the societies themselves or with their neighbors. These icons are often implied in formations that represent a visual discourse which the sender uses as a means and as a message at the same time to express a certain phenomenon in society or in his human self, and thus the sender or performer or artist, in the end, adopted a visual intermediary in order to position his speech in its entirety and perhaps in a specific part of it, to carry the content of that speech and c

Single phase capacitor-run induction motors (IMs) are used in various applications such as home appliances and machine tools; they are affected by the sags or swells and any fault that can lead to disturb the supply and make it produce rms voltage below or above the rated motor voltage, which is 220V. A control system is designed to regulate the output voltage of the converter irrespective to the variation of the load and within a specific range of supply voltage variation. The steady-state equivalent circuit of the Buck-Boost chopper type AC voltage regulator, as well as the analysis of this circuit are presented in this paper. Switching device for the regulator is an IGBT Module. The proposed chopper uses pulse width modulation (PWM) c

The Reversed  Phase High Performance Liquid  Chromatography (RP-HPLC) has been used for the separation of  Poly aromatic hydrocarbons(PAHs) by using column Reprosil 100 C 18 which  was found to be a suitable one for this purpose. The result showed that using mobile phase of (Acetonitrile-water) Reversed Phase HPLC , flow rate  of (1.2 ml/min) , column temperature (30CËš) and wave length of (254nm), give a complete separation with a good resolution . The total separation time was less than 20 min. The result of the study showed that the vegetables of Baghdad city were   polluted by poly aromatic hydrocarbons(PAHs) in different places where samples taken because of drainage  of the heavy water ,ind

The objective of the research was to evaluate consumer purchasing behavior through the Internet, such as consumer behavior, reasons for buying online, purchasing advantages over the Internet, personal variables (gender, age, marital status, education level, income, and income and job type). The questionnaire was adopted as a main tool in the survey of the views of a sample of consumers in Baghdad governorate (100) people and analyzed their answers using the statistical program SPSS in calculating the mean and standard deviation Centigrade, correlation coefficient (R) and test ( ). The main findings of the research were:

1. There is a positive and positive relationship between consumer purchasing behavior via the Internet and

Leinamycin is a thiol dependent DNA alkylating agent which shows very potent activity against various cancer cell lines. This natural compound forms guanine adducts (N7) in DNA which are converted into a basic sites and simultaneously generates Reactive Oxygen Species (ROS), to produce DNA strand breaks in human cancer cells. In present study, eight different strains isolated from Iraqi soils were taxonomically assigned as Streptomyces.atroolivaceous. Remarkably the strain named as THS-44 was distinguished in productivity in comparison with other strains; the amount of leinamycin was 50.98 mg/l. In this study, we assessed the cytotoxic activity of leinamycin against RD and ANM3 cancer cell line in compare with REF cell line as a normal cont

Background: In recent years, the immediate loading of dental implants has become more accepted as a standard protocol for the treatment of the edentulous area. Success in implant dentistry depends on several parameters that may improve phenomenon of osseointegration and new bone formation in close contact with the implant. The aim of study was to evaluate the effect of strontium chloride coating of screw shape commercially pure titanium dental implant osseointegration at bone - implant interface by histomorphometric analysis and compare with hydroxyapatite coating at 2 time periods (2 weeks and 6 weeks). Materials and methods: Electrophoretic Deposition Technique (EPD) was used to obtain a uniform coating layer on commercially pure titanium