This research aims to introduce the general tax on sales in gordan and the most important concepts related to this type of taxes and identify the  most  on characteristics and stand on its role in supplying the general budget of the necessary fundig to cover the over head of the state and the factorsinfluencing it and whether such a tax has been able to chieve the desired goals.including in contribute to an important and growing role in puplic revenues or not to be able to achieve these goals through the use of descriptive and analytical technique based on the data and information relevant.wasreached some conclusion and  recommendations was most important is that the general sales tax comes in

Salivary peroxidases have biological functions of particular importance to oral health. The aim of this paper is to shed the light on saliva and serum total peroxidases activity as well as the activity of each of salivary peroxidase (SPO) and myeloperoxidase (MPO) in patients with oral tumors. The studied participants were divided into two groups: the first group included 18 oral squamous cell carcinoma patients and 20 age and gender-matched healthy controls while the second group consisted of 20 oral ossifying fibroma patients and 23 age and gender-matched healthy controls. Total peroxidases activity was determined, and its specific activity was calculated in serum and whole mixed saliva as well as in the supernatant and pellet fractions

The flexibility of interaction between the movement of macroeconomic variables that affect and are affected by the balance of payments, especially the movement of the current account, implies a perception of the maturity of economic development and what the theory assumes from the launch of a wide range of economic movement that varies in the degree of its influence according to the level of economic development and the vitality of the internal/external overlap relations through the assumed response to the movement of the macroeconomic variables. On this basis, it is possible to estimate the soundness and rationality of the economic decision taken that takes into account the required reciprocal repercussions between the current a

Three series of monomers, polymers and thioester cyclic compounds containing 4H-1,2,4-triazol-3-thiol moiety were synthesized and examined for their liquid crystalline properties. All monomers, polymers and thioester compounds were characterized by elemental analysis and FTIR, 1 H-NMR and mass spectroscopy. The phase transition and mesomorphic properties were investigated by polarized optical microscope (POM) and differential scanning calorimetry (DSC). The monomer with terminal phenyl substituent display dimorphism nematic and smectic A (SmA) mesophases. The corresponding polymers derived from acrylic and phenyl acrylic acid monomers show nematic mesophase. The only thioester cyclic compound derived from terephtaloyl chloride show nemati

Strengthening of the existing structures is an important task that civil engineers continuously face. Compression members, especially columns, being the most important members of any structure, are the most important members to strengthen if the need ever arise. The method of strengthening compression members by direct wrapping by Carbon Fiber Reinforced Polymer (CFRP) was adopted in this research. Since the concrete material is a heterogeneous and complex in behavior, thus, the behavior of the confined compression members subjected to uniaxial stress is investigated by finite element (FE) models created using Abaqus CAE 2017 software.

The aim of this research is to study experime

     The open hole well log data (Resistivity, Sonic, and Gamma Ray) of well X in Euphrates subzone within the Mesopotamian basin are applied to detect the total organic carbon (TOC) of Zubair Formation in the south part of Iraq. The mathematical interpretation of the logs parameters helped in detecting the TOC and source rock productivity. As well, the quantitative interpretation of the logs data leads to assigning to the organic content and source rock intervals identification. The reactions of logs in relation to the increasing of TOC can be detected through logs parameters. By this way, the TOC can be predicted with an increase in gamma-ray, sonic, neutron, and resistivity, as well as a decrease in the density log

In this paper, an experimental study was conducted to enhance the thermal performance of a double-pass solar air heater (SAH) using phase change material (PCM) for thermal storage at climatic conditions of Baghdad city - Iraq. The double-pass solar air heater integrated with thermal storage system was manufactured and tested to ensure that the air heating reserved after the absence of the sun. The rectangular cavity filled with paraffin wax was used as a latent heat storage and incorporated into the lower channel of solar air heater. Experiments were carried out to evaluate the charging and discharging characteristics of two similar designed solar air collectors with and without using phase change material at a constant

     Strengthening of the existing structures is an important task that civil engineers continuously face. Compression members, especially columns, being the most important members of any structure, are the most important members to strengthen if the need ever arise. The method of strengthening compression members by direct wrapping by Carbon Fiber Reinforced Polymer (CFRP) was adopted in this research. Since the concrete material is a heterogeneous and complex in behavior, thus, the behavior of the confined compression members subjected to uniaxial stress is investigated by finite element (FE) models created using Abaqus CAE 2017 software. The aim of this research is to study experimentally and numerically, the beha

Cleft / palate is one of the common congenital deformities in craniofacial region, associated with different types of dental anomalies like (Tooth agenesis, impaction, and supernumerary teeth) with marked changes in palatal dimensions. This study aimed to determine the prevalence of teeth agenesis and dental anomalies in cleft lip/palate patients using CBCT, and to compare the palatal dimension of cleft group with control subjects. Twenty-eight cleft cases collected during the period from 2015 to 2022, CBCT images evaluated, the study sample classified into two groups (14 bilateral and 14 unilateral cleft lip/palate) and the non-cleft control group (14 CBCT images). The presence of dental anomalies was assessed in relation to clef

Background: Tumors of the oral cavity are under
estimated in general dental and medical practice,
some authors describe it as the forgetting disease,
others wondering if the attention paid to this disease
compared to its fatality (The 5-year survival rate is
about 50%) is enough for disease control? However;
this disease deserves a comprehensive assessment by
all dental and medical fields assumed to examine the
oral cavity regularly, especially otolaryngologist.
Objectives: To find out the sensitivity and specificity
of clinical examination in diagnosing oral tumors and
premalignant conditions by otolaryngologist.
Methods: Across sectional retrospective study was
conducted in the:
-study design: