The research aims to verifying the tax exemptions granted in accordance with the Iraqi tax legislations, showing their suitability for basic tax rules, and identifying their role to reduce the tax evasion phenomenon and the negative effects resulting therefrom, which arerepresented by a decrease in the proceeds of tax revenue and therefore leadings to a reduction of public revenues of the state. Also, the research tries to identify the ways to reduce cases of tax evasion due to their reflection positively on the public budgetof the state. The data of the research was collected through two models of questionnaires distributed to a sample of taxpayers from some professions and a sample of the tax administration staff. The research has reac

The new polydentate Schiff-base oxime  (1E,1`E)-2hydroxy-3-((E)-(2-((E)-2hydrxy3-((E)-(hydroxyimino)methyl)-5-methylbenzyldeneamino)ethylimino)methyl)-5methylbenzaldehyde oxime H4L and its binuclear metal complexes with Mn(II), Fe(II), Co(II) and Cu(II) are reported. The reaction of 2,6 diformyl–4–methyl phenol with hydroxyl amine hydrochloride in mole ratios of 1:1 gave the precursor (E)-2-hydroxy-3((hydroxyimino)methyl)-5-methylbenzaldehyde. Condensation reaction of precursor with ethylenediamine in mole ratios of 2:1 gave the new N4O2 Schiff-base oxime ligand H4L. Upon complex formation, the ligand behaves as a tribasic hexadantate species.  The mode of bonding and overall geometry of the complexes were determi

Background: Because of wide use of Functional Endoscopic Sinus Surgery (FESS) technique in the recent years and basic role of coronal computed tomography (CT) scan in demonstrating the normal drainage route of para-nasal sinuses, identifying the major patterns of inflammatory sinonasal disease and accompanied anatomical variations is essential for appropriate preoperative surgical planning. In review of publisthed literature, there is no data on CT patterns of chronic inflammatory sinonasal disease and their accompained anatomical variations of nose and PNS in our local population.Objectives: was to determine the frequency of CT patterns and variations in patients with sinonasal symptoms.Methods: This was a cross sectional descriptive st

Breast cancer is one of the most common malignant diseases among women;
Mammography is at present one of the available method for early detection of
abnormalities which is related to breast cancer. There are different lesions that are
breast cancer characteristic such as masses and calcifications which can be detected
trough this technique. This paper proposes a computer aided diagnostic system for
the extraction of features like masses and calcifications lesions in mammograms for
early detection of breast cancer. The proposed technique is based on a two-step
procedure: (a) unsupervised segmentation method includes two stages performed
using the minimum distance (MD) criterion, (b) feature extraction based on Gray

Background : The hepatopulmonary syndrome (HPS) is defined as the triad of liver disease, arterial deoxygenation, and pulmonary vascular dilatation. The reported prevalence of HPS in cirrhotic patients varies between 5% -17.5%.Objective : To estimate the prevalence of hepatopulmonary syndrome among patients with chronic liver disease and portal hypertension and to study the correlation between HPS and the severity of liver disease.Patients and methods : Thirty patients were studied for the presence of HPS using transthoracic contrast echocardiography for detection of pulmonary vasodilatation. Arterial oxygen saturation (SaO2) was determined in erect and supine position using a pulse oximeter , (SaO2 ≤ 92 % in supine position and/or a d

Eye loss may be caused as a result of eye trauma, accidents, or malignant tumors, which leads the patient to undergo surgery to remove the damaged parts. This research examines the potential of computer vision represented by Structure from Motion (SfM) photogrammetry in fabricating the orbital prosthesis as a noninvasive and low-cost technique. A low-cost camera was used to collect the data towards extracting the dense 3D data of the patient facial features following Structure from Motion-Multi View Stereo (SfM-MVS) algorithms. To restore the defective orbital, a Reverse Engineering (RE) based approach has been applied using the similarity RE algorithms based on the opposite healthy eye to rehabilitate the defected orbital precisely

Background: Odontogenic cysts include a group of osseodestructive lesions that frequently affect the jaws. Those cysts could derive from odontogenic epithelium and occur in the tooth-bearing regions of the jaws. The aims of this study were to evaluate the immunohistochemical expression of Cyclin D1 in Keratocystic Odontogenic Tumor, Dentigerous cyst and Radicular cyst in epithelium and connective tissue capsule. Materials and Methods: In this study, thirty formalin fixed paraffin embedded tissue blocks of Odontogenic cysts and Tumor, consist of 14 Keratocystic Odontogenic Tumor, 8 dentigerous cysts and 8 radicular cysts were analyzed immunohistochemically for the presence of Cyclin D1 proteins. Results: Strong to moderate expression of Cy

The research has designed for studying the relationship between manufacturing strategy and its flexibility under the flexible manufacturing system with their reflection on the competitive environmental performance of the firm. To interpret and tackle the problem, a hypothesis has formulated stating that “ the competitive performance of a firm is interpreted by the manufacturing strategy and flexibility which are derived from the firm and its business  strategies under the flexible manufacturing system”. Related literatures with their theoretical dissertations, which enhanced the thoughtful content, have analyzed. An illustrative case study on the flexible manufacturing system at Toyota Motors Corporation working at the g

The research seeks to know the social loafing of kindergarten teachers and their relation to personality traits. In order to achieve the research objectives, the researcher constructed the social loafing scale, which she applied to kindergarten teachers. The scale consists of (22) paragraphs. It has good credibility and stability. The coefficient of stability (85.0) was the retest method and (81.0) Alpha Cronbach equation. In addition, the researcher has adopted (Raymond Cattel) personality traits scale, which has been adapted to the Arab environment (Abdel Rahman and Abu Abada,1998), The scale consists of (39) paragraphs, and enjoys the apparent honesty. The measure of social loafing and the measure of personality traits was applied to

Summary:
Background: Alcohol is the most important causes of liver cirrhosis. Many of the factors underlying the development of alcoholic liver diseases remain unknown. Recently, some epidemiological studies showed beneficial effects of coffee against the occurrence of alcoholic liver cirrhosis and upon serum liver enzymes level. These observations have been examined in this work.
Patients and Methods: The relation of coffee drinking to serum GGT, AST and ALT activities were examined in 59 alcoholic male patients with or without habit of coffee consumption. 35 (59.3%) out of 59 patients were alcoholic drinkers without coffee consumption habit, and 24(40.7%) were alcohol drinkers with coffee consumption. In addition to 24 healthy pe