The research aims to clarify the importance of adoption of International Accounting  Standard No. (12) "Income Taxes" as a tool for the measurement and disclosure of income taxes in the financial statements، and how to deal with the differences that arise as a result of difference in net profit accounting for net tax profit ،The problem of the research focused on the disparity between the income tax estimate in Iraq in accordance with the accounting standards and financial reporting and assessment of income tax in accordance with the tax laws and legislation, this discrepancy has led to the emergence of differences between accounting profit and tax profit (temporary differences and permanent differences) and these differences of w

The aim of this work is to shed light on the importance of medicinal plants, especially those that have extracts that have a direct effect on human health. The study and identification of botany is necessary because human life has become closely linked to the life of plants as food . In addition to using plants as food, primitive man did not stop at this point, but rather developed their use to hunt prey and also used toxic plant materials in wars. With the passage of time, the ancient man was able to link the wild plants that cover the surface of the earth and the diseases that afflict him, so he used these plants or Parts of it are for treatment. A medicinal plant is defined as one or more of its parts that contain one or more che

Background: Lead-acid battery workers are at higher risk for systemic diseases as well as oral diseases like dental caries. The aim of this study was to assess selected salivary antioxidants and their relation with dental caries among lead acid battery factory workers in comparison with non-exposed group. Materials and methods: The sample consisted of 35 subjects aged 35-45 year-old who worked in Babylon lead acid battery factory in Baghdad city and matching group that not exposed to lead were selected as a control. Dental caries severity was recorded by using DMFS index, stimulated salivary samples were collected and analyzed for the measurement of salivary antioxidants (uric acid, total protein, catalase and glutathione peroxidase enzymes

Abstract: non-alcoholic fatty liver disease (NAFLD) is one of the widespread chronic liver diseases; it is ranging from simple fat buildup in the liver (steatosis) to non-alcoholic steatohepatitis (NASH) presence of inflammation and hepatocyte injury.                                                                                                                                        &nb

Aim: This study aimed to assessing orthodontic knowledge and attitude among general dentists and non-orthodontic specialists. Background: Early detection of orthodontic disorders is essentialin motivating patients to intervene prior to long term complications when the disorders are not recongised. Methods: A questionnaire was distributed amongst dentistsother than orthodontists. This questionnaire consisted of three sections. The first one aimed to collect demographic, educational level and practice type information. Further two sections consisted of closed-end questions designed to evaluateknowledge and attitude of orthodontics. Results: A total of 313 responses to the survey were submitted. No significant correlation was observed, e

Introduction: Streptococcus mutans and lactobacilli are most important bacteria in the pathogenesis of dental caries. Cariogenic microflora has been associated to the primary caregiver transmission and sugary diets.

Aim: This study aimed to relate S. mutans and lactobacilli in the plaque to demographic factors in Iraqi children.

Materials and methods: The study included 135 children aged 3-10 years. Samples of their dental plaque were taken from the upper second primary molars on the buccal surfaces using a clean toothpick. Each sample was stored in 1 ml of n

In this paper, the impact of magnetic force, rotation, and nonlinear heat radiation on the peristaltic flow of a hybrid bio -nanofluids through a symmetric channel are investigated. Under the assumption of a low Reynolds number and a long wavelength, the exact solution of the expression for stream function, velocity, heat transfer coefficient, induced magnetic field, magnetic force, and temperature are obtained by using the Adomian decomposition method. The findings show that the magnetic force contours improve when the magnitude of the Hartmann number M is high and decreases when rotation increases. Lastly, the effects of essential parameters that appear in the problem are analyzed through a graph. Plotting all figures is done using the