The importance of the current study  lies in the  importance of the  Tax policy that  being considered one of the most important tools working on fulfilling  the  social,  financial  and economic  goals  and improving  the investment environment  in the country  to become  having the ability to  activate the  national economy. The current study  has  referred  that  (  Has  the  tax planning  practiced by  the Iraqi  contribution  companies  led to increase  the  far-term tax  outcome through  getting  benefit of   the monetary  funds  and expansion in&nbs

This paper is dealing with an experimental study to show the influence of the geometric characteristics of the vortex generators VG son the thickness of the boundary layer (∂) and drag coefficients (C_D) of the flat plate. Vortex generators work effectively on medium and high angles of attack, since they are "hidden" under the boundary layer and practically ineffective at low angles.

            The height of VGs relative to the thickness of the boundary layer enables us to study the efficacy of VGs in delaying boundary layer separation. The distance between two VGs also has an effect on the boundary layer if we take into

In this study, gold nanoparticles (AuNPs) were synthesized using a plasma jet system at different exposure times. Using ultraviolet, visible spectra, X-ray diffraction, the nanoparticles were characterized (XRD). A Plasmon surface resonance concentrated at 530, 540, and 533 nm for the prepared AuNPs. The pattern of XRD showed that the extreme peaks of the film reflect crystalline existence. The face-centered cubic structure of the gold nanoparticles was prepared for all samples, with an average crystallite size of 25-40 nm. The effect of AuNPs in vivo on liver function levels was measured. For all doses, we notice an increase in the ranks of liver function in the blood during the period of dosing, and it begins to decrease when the dosi

Smoking have a direct and indirect effects on some organs of the body, this effect is duo to inhaled the smoke and reach the alveoli and in to pulmonary veins. The main objective of this study, to investigate the changes in liver enzymes Alanine aminotransferase(ALT), Aspartate aminotransferase(AST) and Alkaline phosphatase(ALP) and electrolytes like(K+, Na+, Fe+2, Ca+2,Cl- and Po4 -3) in male smokers. In this study collect of (100) blood samples from male smokers and divided in to (3) groups according to period of smoking, and compare with (40) nonsmoker persons (group 4), the age groups are between (25-40) year, in a period between (November 2015-April 2016), within the district of Baqubah in Diyala governorate .The results show increa

Background: Surgery is one and may be the most effective method to treat obesity. In the last decade, Laparoscopic Sleeve Gastrectomy is perceived to be less invasive, technically simple, less morbid and more popular form of bariatric surgery.

Objectives: This study aims to assess the effect of Laparoscopic Sleeve Gastrectomy on Fasting Blood Glucose Levels and Blood Pressure.

 Methods: A prospective controlled study in which 50 obese patients were involved, 36 of patients have hypertension and type 2 diabetes mellitus , 7 patients have type 2 diabetes mellitus only, and 7 patients don’t have hypertension or type 2 diabetes. All patients were submitted to Laparosco

Essential oils were extracted from Syzqiumoramac clove, Nigella sativa and eucalyptus oil for purpose of studying effect of these oils on adult cockroaches as repellents and extent of their attraction to them by treating biscuits with three concentrations (0.5, 0.25,1%). The results showed that clove oil was significantly more repellent than black seed oil at a concentration (1%), as average for five days was (0.32) compared to black seed oil (1.36). Insects attracted towards lunch averaged 7.58, 14 and this indicates fading of repellent effect due to penetration of the aroma of volatile clove oil. Results also showed that clove oil has a more lethal effect by direct spraying on nymphs and adults than black seed oil, as mortality in

This research was carried out in quail in the laboratory of histopathology diseases during four months. The objectives of this study was to detecting the effects of the addition of the alcohol extract of ginger to ovary tissue of quail. The two groups of birds were in almost similar weights and were placed in cages. Each group consisted of 8 quails. The first group (control group) fed on regular feeding without adding alcoholic extract of ginger. The second group (treated group) fed on the same normal food after adding the alcohol extract of ginger at a concentration of 300 mg / kg. The results indicated that ginger have positive effects on folliculogenesis.

The Halabja earthquake occurred on 12/11/2017 in Iraq, with a magnitude of 7.3 Mw, which happened in the Iraqi-Iranian borders. This earthquake killed and injured many people in the Kurdish region in the north of the country. There is no natural disaster more dangerous than earthquake, especially it occurs without warning, great attention must be paid to the impact of earthquakes on the soil and preparing for a wave of earthquakes. Numerical modeling using specific elements is considered a powerful tool to investigate the required behavior of structures in Geotechnical engineering, and the main objective of this is to assess the response of the Al-Wand dam to the Halabja earthquake, as this dam is located in an area that has been su

     This study aimed to determine the nickel (Ni), and chromium (Cr) ions amounts and investigate their potential effects on thyroid hormones in patients' saliva who were receiving treatment with fixed orthodontic appliances (FOA). In this study, 42 FOA volunteers participated, and all samples were obtained from a specialized center for manufacturing and orthodontics in Bab Al-Moadham, Baghdad, Iraq. According to the findings, individuals with fixed orthodontics have significantly higher levels of the thyroid hormones (P<0.05) FT3 and FT4 than those who did not have orthodontic treatment, whereas there were no significant changes in TSH (P=0.599). Additionally, the amounts of Ni⁺² and Cr⁺³